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Description

Rules of Origin

 

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Legal text of the rules of origin applicable to Ukraine (Protocol I of the Association Agreement)
 

Description

On 1st January 2016 the association agreement between the EU and Ukraine entered into force and with it the "deep and comprehensive" free trade area included in the EU-Ukraine association agreement started applying.

Ukraine is a member of the World Trade Organisation since 2008. Ukraine is also a priority partner country for the EU within the European Neighbourhood Policy (ENP) and the Eastern Partnership.

Rules of Origin

Tolerance

Tolerance is fixed at 10% of the ex-works price of the product for all products, except for textile and clothing, for which specific tolerance will apply.

See also: General rule of  Tolerance or De Minimis

Cumulation

See also: General rule of Cumulation

Bilateral cumulation is applied in both directions, i.e. Ukraine or the EU can further process products originating in the Union or in Ukraine just as if they were originating in Ukraine or in the EU (Article 3 and 4).

Direct transport

Evidence of the direct transport will have to be brought to the customs authorities of the importing country.

See also: General rule of  Direct transport or Non-Manipulation

Duty drawback

Duty drawback is not authorized

See also: General rule of Duty drawback

Vessels conditions

Rules of origin make a distinction between fish captured within the territorial seas of the partner country and fish captured beyond. In the first case, the product will be considered as originating without additional conditions. In the second, the product will be considered as originating only if it was captured by vessels and factory ships:

  • which are registered or recorded in Ukraine or in an EU Member State,
  • which sail under the flag of Ukraine or of an EU Member State,
  • which are owned to an extent of at least 50 per cent by nationals of a Member State of the European Union or of Ukraine, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the European Union or of Ukraine and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States
  • of which the master and officers are nationals of Ukraine or of the Member States, and
  • of which at least 75 % of the crew are nationals of the Ukraine or of EU Member States.

Product specific rules of origin

List of processing which should be carried out on non-originating materials to gain the originating status is included in Protocol I of the Association Agreement, Annex II.

 

Proofs of Origin Ukraine

Under the rules of origin applicable to Ukraine in order to benefit from the preferential duty rates, products originating in Ukraine must be accompanied by either:
  • a movement certificate EUR.1 - issued by the Ukrainian customs authorities. The exporter applying for the certificate should be prepared to submit documents proving the originating status of the products concerned at any time.
  • an invoice declaration by the exporter.  

For consignments of products originating in Ukraine valued  €6 000 or less, any exporter can fill out a declaration.

When filling in an invoice declaration, you should be prepared to submit documents proving the originating status of your products.

To make an invoice declaration, you should type, stamp or print the following declaration (in the appropriate language) on the invoice, delivery note or other commercial document:

"The exporter of the products covered by this document (customs authorisation No ... ) declares that, except where otherwise clearly indicated, these products are of ... preferential origin"

You must sign your invoice declaration by hand or benefit from a waiver.

Proof of origin remains valid for 4 months.