Country of Origin

[MichelleB-UK]

As a UK-based business, if I buy goods from a UK supplier which were manufactured in China and I then ship those goods to an end customer based in the EU, for the purposes of the HS commodity codes is the country of origin UK or China?

I'm assuming China so where can I find out what the end customer might pay in each country I ship to if the origin is China but shipped from the UK?

 

[Mr D]

China.
Unless you change the goods significantly.

Buy Chinese chocolate chips to make cookies with, the cookies would be British.
Buy chinese chocolate chips to simply put into smaller bags would be still Chinese.

You need to look at the import duty for each country - it can vary considerably between countries and some will treat UK and China the same way - as foreign imports.
US and India for instance have some considerable differences in duty on certain things.

 

[MichelleB-UK]

China.
Unless you change the goods significantly.

Buy Chinese chocolate chips to make cookies with, the cookies would be British.
Buy chinese chocolate chips to simply put into smaller bags would be still Chinese.

You need to look at the import duty for each country - it can vary considerably between countries and some will treat UK and China the same way - as foreign imports.
US and India for instance have some considerable differences in duty on certain things.

Thanks, thats what I thought. Any ideas where I can look up the import duties? Main markets are Ireland and USA

 

[Mr D]

Thanks, thats what I thought. Any ideas where I can look up the import duties? Main markets are Ireland and USA

UK Global Online Tariff: look up commodity codes, duty and VAT rates - GOV.UK (trade-tariff.service.gov.uk)

 

[DefinitelyMaybeUK]

The tariff sites for the country/union of import would give you their specific import codes and third country rates (and/or any free trade agreement info), so:

EU:
https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en
or
https://trade.ec.europa.eu/access-to-markets/en/content

USA:
https://hts.usitc.gov/

 

[Larry Fong]

Should be China. As the goods are manufactured in China, you cannot change the country of origin just by transhipment.