In Google Merchant Center, a target country is the country where:
- A) The products are sold and will be shipped to
- B) The products are shipped from
- C) The retailer is located
- D) 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