ONIX for Books Product Information Message

It is good practice to provide the relevant export codes for the country from which the product is distributed, and perhaps the import codes for the most likely destinations. [...] In this case, the proportion of the overall value of the product represented by each component should be included, as the tariffs may be different on each type of part. [...] The country of origin is the country of final manufacture of the product, or the last country where the product was ’substantially transformed’ or a large proportion of the value was added. [...] In particular, the type of content of a book, or the type of binding, may affect the tax. [...] However, detailed local regulations vary from country to country, so in the example of the book and stuffed toy (above), one country might require the toy to be considered separately (as illustrated above) and another might consider a small toy to be ‘part of the book’.