Today, for the State Fiscal Service of Ukraine, one of the priority areas of international customs cooperation is cooperation with the customs authorities of other countries on the fulfillment of the terms of current free trade agreements. In this context, the exchange of information on the country of origin of goods moving across the customs border of Ukraine is of particular importance, which is one of the important factors for intensifying trade between Ukraine and the European Union. The Association Agreement between Ukraine and the European Union defines a number of obligations that Ukraine must fulfill in order to harmonize national legislation with the requirements of the relevant legislation of the European Union.
Please note that there are now over 400 аgreements about free trade and preferential trade agreements that reduce customs tariffs on certain goods, provided they meet the specified origin criteria. However, many participants in foreign economic activity ignore the fact that they may claim tariff preferences or are uninformed in determining whether the goods they buy or sell are entitled to preferential treatment.
As a result, many international trade participants pay a fee for goods originating in countries that are parties to the Free Trade Agreements, losing a financial advantage over their competitors. However, many exporters also lose business opportunities, and micro, small and medium-sized enterprises are particularly affected. This article is aimed at exploring the main aspects of legal and organizational support for the exchange of information on issues of the country of origin of goods in the course of
customs in Ukraine. The author also intends to explore aspects of international cooperation of the State Fiscal Service of Ukraine with other customs authorities in determining the country of origin of goods moving across the customs border of Ukraine. Determine the possibility of further application of the preferential conditions
provided for in the Free Trade Agreements concluded with the participation of Ukraine in the prevention, detection, and/or termination of customs-related violations of the origin of goods.
Keywords. information, exchange of information, product, country of origin of the product, international trade.
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