Customs duty origin is the country of origin used by customs authorities to determine which duty rates, trade remedies, quotas, marking rules, or preferential trade agreements apply to imported goods. It is not always the country the goods were shipped from. Origin is usually based on where goods were wholly obtained, manufactured, or substantially transformed. Correct origin determination is important because it can affect duty costs, admissibility, labelling, free trade agreement eligibility, and customs compliance.
Customs duty at origin refers to export duties, excise taxes, or other government charges levied by the exporting country on goods leaving its territory. While most countries do not impose export duties, some levy them on raw materials, agricultural products, or strategic goods to manage domestic supply.
- China levies export duties on certain metals, chemicals, and raw materials
- Export duties in some countries apply to unprocessed timber, minerals, and agricultural commodities
- Under EXW Incoterms, the seller is not responsible for export clearance; the buyer pays any export duties
- Export VAT refunds in some countries partially offset the cost of exporting
For related logistics context, see glossary entries on EXW, Incoterms, Export Declaration, and AES Filing.
