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[Drew Lencsak]

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Correct, out of the box, there is one Country of origin field on a released product linked to the Foreign trade setup in the Tax module. If using batch controlled items, you do have the opportunity to record 2 Vendor batch COOs. However, if you are manufacturing the goods in multiple countries and you move a unit from where it is manufactured to another country where it is distributed, and it is the same Released product, you are correct that you would not individually have the COO tracked on any given SKU worldwide when it could have been manufactured and distributed in one of many countries. You can sort of make it work but it is not robust enough often for companies. The COO is a value of the stock/inventory itself, not the Released product/SKU number. The previous reply about batch attributes is a common approach I have seen to handle this along with similar workarounds or added fields to track COO at the batch level