Is it true that country of origin determination criteria can vary between export declaration and import declaration?

The determination of country of origin criteria can indeed vary between export declarations and import declarations. This is because each country may have distinct regulations and standards governing how the origin of goods is identified for export versus import purposes.

For export declarations, the country of origin is often determined based on where the goods were produced or manufactured. Certain trade agreements may also affect this determination by defining specific rules of origin that must be adhered to during the export process. For example, if goods undergo substantial transformation in a country, they may be considered to originate from that country, affecting the export process.

On the other hand, import declarations may have different criteria for determining the country of origin, which can include considerations like the last substantial transformation that took place or even the location of final assembly. Additionally, customs authorities in the importing country may have their own guidelines that could lead to different rulings compared to the exporting country.

In summary, the criteria can vary substantially due to the nuances of bilateral or multilateral trade agreements and the domestic laws of the respective countries involved in the export and import processes. This variability underscores the need for exporters and importers to be aware of and comply with the specific regulations applicable in both contexts.