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Not exactly. Take the iPhone 12.
The chip by TMC in Taiwan.
The 5G chip by Qualcomm, USA.
The camera modules, LG, South Korea and Sharp, Japan.
The screen most often by Samsung, South Korea.
And so on… As for research, development, design, software development, and so on… by Apple Co, USA.

What’s left?
The assembly is made in China, because labor is cheap there. They assemble also iPhones in India and other products in Vietnam for the same reasons.

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I doesn’t matter where the parts come from. For the customs it comes from China.

Talking about a non topic. We are not talking physical goods here. Audirvana is a French company and the software is programmed in France. Also it does not have to be shipped physically so no import/export and handling fees are in order. What kind of discussion is this? And how is this on topic?

It’s how their payment processor is set. They’re applying the local taxes/VAT. They’re not getting any more money from other territories, but of course it’s more expensive in some countries and cheaper in others.

How can you possibly know this?

I know but I’m not working for Audirvana, nor Apple and much less for the payment processor. :))