In Google Merchant Center, a target country is the country where the:
- retailer is located
- products are manufactured
- products are sold and will be shipped to
- products are shipped from
or
The products are sold and will be shipped to
The products are shipped from
The retailer is located
The products are manufactured
Explanation:
A target country is the country where the products included in your data feed are sold and will be shipped. The items uploaded to a selected target country must meet the requirements for the target country you submit to, including the feed specifications and policies.
Read more here: https://support.google.com/merchants/answer/160157?hl=en