GEP：2025年解读关税影响-评估暴露和风险的步骤指南报告（英文版）

Country of Origin (COO): It is the country where the product undergoes its most substantial transformation, a process that changes the item’s name, character, or intended use. It is not necessarily the last country the goods passed through. For example, a handbag made of Chinese leather but stitched in Vietnam may be considered of Chinese origin if the transformation does not meet the substantial change threshold defined by customs regulations. Importer of Record (IOR): The IOR is legally