Accounting and EU Trade · Odoo glossary

Country of Origin

Country of origin identifies the origin of goods under applicable origin rules, which can differ from the supplier’s country or country of dispatch.

Definition

In general ERP practice

Country of origin identifies the origin of goods under applicable origin rules, which can differ from the supplier’s country or country of dispatch.

Origin must be established using the relevant rules and supporting information. Buying goods from a supplier in one country does not automatically make that country their origin.

In Odoo

Odoo provides a Country of Origin field for Intrastat product information. Keep it accurate, including when the same product is sourced with different origins.

Origin versus dispatch

Dispatch describes where goods are sent from. Origin describes where they originate under the applicable rules. Check supplier evidence and the reporting requirements rather than copying the delivery address.

Illustrative example

A German supplier can dispatch goods of Chinese origin to Poland. Germany and China then describe different facts about the same goods.