Rules of Origin: Legislation in Force and Current Trends in Applying Rules of Origin in Ukraine

Ukraine is a country with rapidly changing legislation governing economic activity, the trade of goods and services taking into account an active position of Ukraine regarding integration processes into the world economy. One of the issues in this sphere is the determination of the country of origin of goods.The issue related to the determination of the country of origin of goods is very significant in international trade. The country of origin of goods is determined for applying tariff and non-tariff measures to regulate the regime for the import of goods into the customs territory and export of goods from such territory, as well as to ensure the accounting of goods in foreign trade statistics.In this article, the author analyses the main rules in Ukraine for the determination of the country of origin of goods and Ukrainian current trends in the application of rules of origin in Ukraine.