Country of Origin Marking Requirements: Rules, Exceptions, and the 10% Duty

Key Points

• Every article of foreign origin imported into the United States must be marked legibly, indelibly, and permanently with the English name of its country of origin, so the ultimate purchaser can see it, under 19 U.S.C. 1304.
• CBP may assess an additional duty of 10 percent of the appraised value of any article that is not properly marked at importation and is not subsequently marked, exported, or destroyed under CBP supervision before the article is released.
• Broad statutory and regulatory exceptions exist, including the J-list of articles that are ordinarily too small or too difficult to mark, found at 19 CFR 134.33.
• Goods of Canada and Mexico are subject to special USMCA country-of-origin determinations under 19 CFR Part 102, which use a different analytical framework than the general substantial-transformation test.
• Importers, not brokers, bear primary liability for marking violations, so building a marking review into every sourcing decision is the most cost-effective control.

On this page

1. What the marking statute requires
2. The ultimate purchaser test
3. How goods must be marked: methods and placement
4. Exceptions: J-list, general exceptions, and the container rule
5. The 10 percent marking duty
6. Special rules for goods of Canada and Mexico under USMCA
7. First-shipment marking checklist
8. What importers should do
9. Key references

Every article of foreign origin entering the United States must bear a country-of-origin mark that tells the ultimate purchaser, in English, where the article was made. The requirement comes from 19 U.S.C. 1304 and is implemented in detail by 19 CFR Part 134. Failure to mark triggers an additional 10 percent duty on the appraised value of the goods. The links throughout this article go to the primary documents, including the statute, the regulations, and CBP guidance pages. Read the source.

What the marking statute requires

19 U.S.C. 1304 establishes the baseline rule: every article of foreign origin, or its container, must be marked in a conspicuous place, as legibly, indelibly, and permanently as the nature of the article permits, with the English name of the country of origin. The goal is to inform the ultimate purchaser in the United States of where the article was made.

Three words in that rule carry significant weight in practice:

• Legibly: the mark must actually be readable without special effort.
• Indelibly: the mark must not wash off, peel away, or fade under normal handling conditions.
• Permanently: the mark must survive the distribution chain long enough to reach the ultimate purchaser.

The phrase "as the nature of the article permits" gives CBP and importers some flexibility for goods where deep etching or full labeling is impractical, but that flexibility is narrow and does not override the requirement. It is a fact-specific determination, not a blanket waiver.

The ultimate purchaser test

The mark must reach the ultimate purchaser, defined under 19 CFR 134.1(d) as the last person in the United States who receives the article in the form in which it was imported. Identifying the ultimate purchaser is often the most consequential step in a marking analysis.

Manufacturer as ultimate purchaser

If an imported article will be substantially transformed in the United States into a different article with a different name, character, and use, the U.S. manufacturer performing that transformation is the ultimate purchaser. In that case, the manufacturer, not the retail consumer, needs to see the mark. Container-level marking may satisfy the requirement if the article itself reaches only the manufacturer.

Retail consumer as ultimate purchaser

When an article is sold at retail in the same form in which it was imported, the retail consumer is the ultimate purchaser and the mark must appear on the article itself, not just on outer packaging that a retailer may discard before putting the item on a shelf.

How goods must be marked: methods and placement

19 CFR Part 134 lists acceptable marking methods. The regulation does not mandate one method over another; what matters is whether the method achieves the legibility, indelibility, and permanence the statute demands for that particular article.

• Stamping, casting, etching, engraving, or die-sinking into the article
• Labels or tags affixed securely and not designed to be removed before retail sale
• Stenciling or painting directly on the article
• For some articles, marking the outermost container if the article reaches the ultimate purchaser in that container

Placement must be conspicuous. A mark hidden in a recess, on the bottom of a surface that is never visible, or printed in a font size indistinguishable from surrounding text will not satisfy the requirement even if the words are technically present.

Container marking

Under 19 CFR Part 134, when an article is imported in a container and the ultimate purchaser will receive the article in that container, marking the container conspicuously may substitute for marking the article itself. However, if there is any realistic possibility that the article will be removed from its container before reaching the ultimate purchaser, the article must also be individually marked.

Exceptions: J-list, general exceptions, and the container rule

Two sets of regulatory exceptions excuse certain articles from individual marking requirements. Neither exception eliminates the obligation entirely; each shifts where or how the marking obligation is met.

J-list exceptions (19 CFR 134.33)

The "J-list," named after the subsection of the statute where it originated, is codified at 19 CFR 134.33. It enumerates categories of articles that are ordinarily incapable of being marked, or for which marking would be economically prohibitive given the article's nature. Examples include certain raw materials, crude substances, and articles too small to bear a legible mark. When a J-list article's container is marked, that satisfies the requirement.

The J-list is fixed by regulation. An article must fit squarely within a listed category. Importers should not assume that physical smallness alone qualifies an article; the article must match a listed description.

General exceptions (19 CFR 134.32)

19 CFR 134.32 lists additional categories that are excepted from individual marking, including:

• Articles that will be substantially transformed in the United States by the importer
• Articles imported for the importer's own use and not intended for resale
• Articles that cannot be marked prior to shipment without injury to the article
• Articles valued at a de minimis amount per the regulatory threshold
• Products of U.S. origin returned after having been exported

Each exception requires CBP to be satisfied that the conditions genuinely apply. Claiming an exception without documentary support is a common enforcement trigger.

The 10 percent marking duty

When an article subject to the marking requirement arrives at a U.S. port without proper marking, CBP will demand that the importer mark the goods before release, or will detain the shipment. Under 19 U.S.C. 1304, if an article is not marked at importation and is not subsequently marked, exported, or destroyed under CBP supervision, CBP must assess an additional duty equal to 10 percent of the article's customs value.

How the duty is triggered

The 10 percent marking duty is separate from ordinary customs duties and from any civil penalty for a false statement or material omission. It is an additional duty layered on top of the regular duty rate. It is assessed on the appraised value, not the entered value, which can increase the effective burden when valuation is contested.

Avoiding the marking duty

An importer can avoid the duty by correcting the marking while the goods are still under CBP control, before formal release. Once released, the opportunity for supervision is lost. Importers who discover a marking deficiency after release face a much harder path to remediation and may face the full duty plus potential penalty exposure for any related false statements on the entry.

Special rules for goods of Canada and Mexico under USMCA

Goods originating in Canada or Mexico and qualifying under the United States-Mexico-Canada Agreement are still subject to 19 U.S.C. 1304 marking requirements. The question of what country to mark, however, is answered by a different set of rules.

For USMCA goods, the country-of-origin determination for marking purposes is made under 19 CFR Part 102, which uses a tariff-shift methodology rather than the general substantial-transformation test applied to goods from other countries. The Part 102 rules examine the Harmonized Tariff Schedule classification of the inputs versus the finished product, and in some cases apply a net-cost or value-content calculation.

This distinction matters in practice. A product assembled in Mexico from non-originating materials might be considered of Mexican origin for marking under Part 102 while failing to qualify as originating for preferential USMCA duty rates under a separate analysis. The two determinations are parallel but not identical. Importers sourcing from Canada or Mexico should run both analyses separately. For a practical walkthrough of USMCA certification documents, see our guide on how to fill out a certificate of origin for USMCA and generic purposes.

First-shipment marking checklist

Use this checklist before the first shipment of any new product from a new supplier ships to the United States.

1. Identify the country of origin. Apply the correct test: substantial transformation for most countries, the Part 102 tariff-shift rules for Canada and Mexico. Document your analysis in writing.
2. Identify the ultimate purchaser. Determine whether it is a U.S. manufacturer (who will further process the goods) or the retail consumer. The answer controls where the mark must appear.
3. Check for exceptions. Review 19 CFR 134.32 (general exceptions) and 19 CFR 134.33 (J-list) to determine whether the article qualifies for an exception and whether container marking will suffice. Document the basis for any exception claimed.
4. Specify the mark to the supplier. Include in your purchase order or supplier agreement the exact marking requirement: the required text ("Made in [Country]" or "Country of Origin: [Country]"), the method (label, stamp, engrave), placement (location on the article or container), and minimum font size. Do not leave these decisions to the supplier's discretion.
5. Review a production sample before shipment. Physically confirm that the mark is legible, indelible, and conspicuous. Have a photograph retained in the import file.
6. Verify marking on arrival. Build a port-of-entry marking inspection into your customs broker's instructions for the first shipment of any new product. Catching a deficiency before CBP does avoids the 10 percent marking duty.
7. Retain documentation. Keep the origin analysis, supplier correspondence, and sample photographs for at least five years from the date of entry, consistent with the general record-retention period under CBP regulations.

What importers should do

• Build marking review into the sourcing process, not the clearance process. Deficiencies discovered at the port are expensive to fix and may be impossible to fix in time to avoid the 10 percent marking duty.
• Run separate analyses for USMCA goods: one under 19 CFR Part 102 for marking and one for preferential tariff eligibility. Do not assume the results will match.
• Document every exception claim under 19 CFR 134.32 or 19 CFR 134.33 in writing and retain that documentation in the import file.

Key references

• 19 U.S.C. 1304: The country-of-origin marking statute, including the ultimate purchaser standard and the 10 percent marking duty.
• 19 CFR Part 134: CBP's implementing regulations covering marking methods, the container rule, and all exceptions.
• 19 CFR 134.32: The general exceptions list.
• 19 CFR 134.33: The J-list of articles excepted from individual marking.
• 19 CFR Part 102: USMCA country-of-origin rules for marking determinations for goods of Canada and Mexico.
• CBP Informed Compliance Publications (cbp.gov): CBP's library of informed compliance publications, including guidance on country-of-origin marking.
• Harmonized Tariff Schedule of the United States (hts.usitc.gov): The official tariff schedule, used in conjunction with the Part 102 tariff-shift rules for USMCA origin determinations.