CUSTOMS COMPLIANCE | 2026-09-29
Country-of-Origin Marking Under 19 U.S.C. § 1304: The Rules That Trip Up California Importers
Nearly every imported article must be marked with its country of origin so the ultimate purchaser knows where it was made. Getting marking wrong triggers a special marking duty — and can hold up your cargo.
One of the most basic — and most frequently violated — customs requirements is country-of-origin marking. Under 19 U.S.C. § 1304, every article of foreign origin (with limited exceptions) must be marked, conspicuously and permanently, with its country of origin so that the ultimate purchaser in the
Country-of-origin marking looks simple — put where it was made on the product — but the rules about how, where, and to whom the marking must speak generate constant compliance issues.
The Basic Requirement
Section 1304 requires that every article of foreign origin (and its container, in many cases) imported into the United States be marked, in a conspicuous place, as legibly, indelibly, and permanently as the article permits, with the English name of the country of origin. The purpose is to inform the ultimate purchaser — the last person in the U.S. who receives the article in the form in which it was imported — of where it was made.
The Ultimate-Purchaser Rule
Marking must reach the ultimate purchaser. Who that is depends on the goods: for a consumer product sold at retail, it is the retail buyer; for materials that a U.S. manufacturer substantially transforms into a new article, the manufacturer may be the ultimate purchaser (and the finished article’s origin may change). Determining the ultimate purchaser and whether a substantial transformation occurs is central to getting marking right.
The Marking Duty — A Special 10% Duty
If an article subject to marking is not properly marked at the time of importation and is not exported, destroyed, or properly marked under CBP supervision, § 1304 imposes a special marking duty of 10% of the article’s value, in addition to any ordinary duty. This marking duty is a distinct consequence of a marking failure — separate from ordinary duties and from any § 1592 penalty — and it is a common, avoidable cost.
Exceptions
Not everything must be individually marked. The statute and 19 C.F.R. Part 134 recognize exceptions — for example, articles incapable of being marked, articles where marking would be economically prohibitive or injure the goods, certain crude or bulk products, and the well-known “J-List” of articles exempt from individual marking (though the container may still need marking). Even where an article is excepted, the outermost container often must still be marked.
How CBP Enforces Marking
CBP checks marking at entry and can detain improperly marked goods, issue a marking notice (such as CBP Form 4647) directing the importer to mark or redeliver, and assess the marking duty. Repeated or intentional marking violations — or false origin marking — can escalate to seizure or § 1592 penalties, and false “Made in USA” claims implicate other agencies (the FTC). Curing a marking problem promptly under CBP supervision is usually the way to avoid the marking duty.
Frequently Asked Questions
What does 19 U.S.C. § 1304 require?
That foreign-origin articles be conspicuously, legibly, and permanently marked with their country of origin to inform the U.S. ultimate purchaser.
What is the marking duty?
A special 10% ad valorem duty imposed when an article that should have been marked was not, and was not timely exported, destroyed, or marked under CBP supervision.
Who is the “ultimate purchaser”?
The last U.S. person to receive the article in the form imported — often the retail buyer, or a manufacturer who substantially transforms the imported material.
Are there exceptions to individual marking?
Yes — including articles that cannot be marked and the J-List; but the container often must still be marked.
Related Customs & Trade Guides
Talk to a Customs Attorney About Marking
If CBP detained a shipment for marking or assessed a marking duty, the problem is usually curable — if handled quickly. Trembach Law Firm advises California importers on country-of-origin marking. Call (818) 514-7680.
Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.
Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301