G/RO/N/265  
 
23 November  2023 
(23-7938) Page: 1/10 
Committee on Rules of Origin  Original: English  
 
  
NOTIFICATION UNDER ARTICLE  5 OF THE AGREEMENT ON RULES OF ORIGIN  
NON-PREFERENTIAL RULES OF ORIGIN  
1. According to Article 5.1 of the Agreement on Rules of Origin, each Member shall provide to 
the Secretariat, within 90 days after the date of entry into force of the WTO Agreement for it, its 
rules of origin, judicial decisions, and administrative rulings o f general application relating to rules 
of origin in effect on that date. If, by inadvertence, a rule of origin has not been provided, the 
Member concerned shall provide it immediately after this fact becomes known. Article  5.2 of  the 
Agreement provides, m oreover, that during the period referred to in Article  2, Members introducing 
modifications, other than de minimis  modifications, to their rules of origin or introducing new rules 
of origin, shall publish a notice to that effect at least 60  days before the  entry into force of the 
modified or new rule in such a manner as to enable interested parties to become acquainted with 
the intention to modify a rule of origin or to introduce a new rule of  origin, unless exceptional 
circumstances arise or threaten to ar ise for a Member.  
2. With reference to these rules, the following notification has been received:  
UKRAINE  
A. NON-PREFERENTIAL RULES OF ORIGIN  
Law of Ukraine of 14 July 2023 No. 3261 -IX "On Amendments to the Customs Code of Ukraine on 
the Procedure for Determi ning the Country of Origin of Goods in accordance with the Union Customs 
Code and Ensuring the Implementation of Ukraine's Free Trade Agreements ", approving a new 
version of Section II of the Customs Code of Ukraine, namely Chapter 6 "Country of Origin of Goods 
and Criteria for Sufficient Processing of Goods. Documents on the Origin of the Goods " and Chapter  7 
"Confirmation of the Country of Origin of Goods ". 
The Law entered into force on 11 August 2023.  
The text of the Law is available at the following lin k: https://zakon.rada.gov.ua/laws/show/3261 -
20#Text   (in Ukrainian).  
 
An unofficial translation in English  is attached in the Annex below1. 
 
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1 In English only.  G/RO/N/265  
 
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ANNEX  
 
LAW OF UKRAINE  
“On Amendments to the Customs Code of Ukraine on the Procedure 
for Determining the Country of Origin of Goods in accordance with the 
Union Customs Code and Ensuring the Implementation of Ukraine's Free 
Trade Agreements ” 
The Verkhovna Rada of Ukraine resolve s: 
I. To introduce the following amendments to the Customs Code of Ukraine 
(Vidomosti Verkhovna Rada of Ukraine, 2012, Nos. 44 -48, Art. 552):  
1. In paragraph 7 of part seven of Article 33 -1, the words "title of the country of 
origin" shall be replaced with  the words "name of the country of origin".  
2. Section II shall  be read as follows:  
The Section II  
Country of origin of goods  
The Chapter 6. Country of origin and criteria for sufficient processing of 
goods. Documents on the origin of goods  
 
Article 36. Determination of the country of origin of the goods  
Article 36. Determination of the country of origin of goods  
1. The provisions of this Code establish non -preferential rules for determining the country 
of origin of goods transported across th e customs border of Ukraine in order to apply  
1) rates of customs duties, rules for their collection to the goods, which are granted the 
most favoured nation treatment, except for tariff exemptions (preferences) established by the 
international agreements of Ukraine, ratified by the Verkhovna Rada of Ukraine  
2) measures of non -tariff regulation of foreign economic activity;  
3) other measures in accordance with the requirements of the World Trade Organisation 
related to the determination of the country of or igin of goods.   
2. The country of origin is the country in which:  
1) the cargo were  fully received;  
2) the goods have been subjected to the latest economically feasible production and 
technological processing operations that led to the production of a new product or are an 
G/RO/N/265  
 
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  important stage of production, provided that the criteria for sufficient processing are met in this 
country, the list of which is established by the Cabinet of Ministers of Ukraine . 
3. If the criteria for sufficient processing are not est ablished for a particular product, the 
rule applies according to which the country of origin of the product is determined by the country 
of origin of the materials used in processing with the highest value.  
4. The country of origin of goods may be understo od as a group of countries, customs 
unions of countries, region, territory or part of the country, if it is necessary to identify them in 
order to determine the origin of the goods.  
5. Fully received or sufficiently processed goods of preferential origin a re determined in 
accordance with the laws of Ukraine, as well as international treaties of Ukraine, ratified by 
the Verkhovna Rada of Ukraine.  
6. Peculiarities of determination of the country of origin of goods imported from the 
territories of special (fre e) economic zones located on the territory of Ukraine are established 
by law. Article 37. Goods fully obtained in the country of origin  
Article 37.  Goods fully obtained in the country of origin  
1. Goods fully obtained in the country of origin shall be cons idered to be:  
1) mineral products (minerals) extracted from the subsoil of this country, in its territorial 
waters or on its seabed  
2) plant products grown or harvested in the country of origin;  
3) live animals born and raised in this country;  
4) products obtained from live animals raised in this country;  
5) products obtained as a result of hunting or fishing in this country;  
6) products of marine fisheries and other products obtained by a vessel registered in this 
country and flying the flag of this countr y outside the territorial waters of any country;  
7) products obtained or produced on board a processing vessel of this country exclusively 
from the products specified in clause 6 of this part, provided that such processing vessel is 
registered in this coun try and flies its flag;  
8) products obtained from the seabed or from the sea subsoil outside the territorial waters 
of this country, provided that this country has the exclusive right to develop this seabed or this 
sea subsoil;  
9) scrap and waste resulting from industrial processing operations in this country, as well 
as second -hand products collected in this country and suitable exclusively for the recovery of 
raw materials;  
10) goods obtained in this country exclusively from th e products specified in paragraphs 
1-9 of this part.  
Article 38. Production and technological operations that are economically unjustified  
1. Production and technological operations are considered to be economically 
unreasonable in a particular country if such operations are carried out with the aim of evading 
the application of measures specified in part one of Article 36 of this Code.  G/RO/N/265  
 
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  2. Regardless of the provisions of paragraph 2 of part two of Article 36 of this Code, the 
operations that do not meet the criteria of sufficient processing are considered economically 
unjustified for the purposes of obtaining the status of origin:  
1) ope rations related to ensuring the preservation of goods in proper condition during 
transportation or storage (ventilation, splitting, drying, removal of damaged parts and similar 
operations), or operations that simplify the delivery or transportation procedu re; 
2) simple operations of dust removal, sieving, sampling or cleaning, sorting, classifying, 
arranging, picking, ironing, cutting;  
3) change of packaging, fragmentation and batching, simple operations of placing in 
bottles, cans, flasks, bags (packages),  boxes, crates, fixing on cardboard sheets or boards and 
all other simple packaging operations;  
4) forming goods into sets or kits or operations to prepare goods for sale;  
5) application of signs, inscriptions or other similar distinctive marks to goods o r their 
packaging;  
6) simple assembly of components (parts) of the product to obtain a whole product;  
7) disassembling or changing the intended use of the product;  
8) combination of two or more operations specified in this part.  
Article 39. Determination of the country of origin of accessories, spare parts or tools  
1. Accessories, spare parts or tools supplied together and constituting integral parts of 
goods classified in Sections XVI, XVII and XVIII of the UKTZED1 are considered to originate 
from the sa me country as the said goods . 
2. Basic spare parts for use with any goods classified in Sections XVI, XVII and XVIII of 
the UKTZED and previously released into free circulation shall be deemed to originate in the 
same country as the goods in question, if t he inclusion of basic spare parts at the production 
stage does not change their origin.  
3. For the purposes of parts one and two of this Article, the main spare parts shall be 
deemed to be the parts that are components (sub -assemblies) ensuring the operati on of parts of 
machines, devices, units or vehicles released into free circulation or previously exported, 
inherent in these goods, as well as intended to ensure their operation and replacement of 
identical spare parts of these goods damaged or unsuitable for operation.  
Article 40. Neutral elements and packaging materials and containers that are 
not taken into account when determining the country of origin  
1. For the purposes of determining the country of origin, the origin of the following 
neutral element s shall not be taken into account:  
1) energy and fuel  
2) equipment and machinery  
3) machinery and tools;  
 
1 UKTZED1 - Ukrainian Classification of Goods for Foreign Economic Activity  G/RO/N/265  
 
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  4) materials that are not included and not intended for the final composition of the 
goods.  
2. If, in accordance with the fifth basic rule of interpret ation of the UKTZED 
established by the Customs Tariff of Ukraine, packaging materials and containers are 
considered as part of the goods during classification, they are not taken into account 
when determining the country of origin of the goods, unless the criterion established 
for such goods in the list of criteria for sufficient processing determined in accordance 
with paragraph 2 of part two of Article 36 of this Code is based on the percentage of 
added value.  
Chapter 7. Confirmation of the country of origin of the goods  
Article 41. Documents confirming the country of origin of goods  
1. The documents confirming the country of origin of goods are the certificate of origin of 
goods or a certified declaration of origin of goods, or a declaration of origin  of goods, or a 
certificate of regional name of goods.  
Electronic documents on the non -preferential origin of goods created, transmitted, stored  
or converted by electronic means into a visual form may be used as documents on the origin of 
goods on paper in compliance with the legislation in the field of electronic documents and 
electronic document management, as well as in the field of electronic trust services.  
If the declarant creates an electronic document on the origin of goods and a hard copy 
document that are identical in terms of documentary information and details, each of these 
documents is an original and has the same legal force.  
2. The  country of origin of the goods shall be declared (declared) to the customs authority 
by indicating the name of the country of origin of the goods and information on the documents 
confirming the origin of the goods in the customs declaration, unless the ma ndatory submission 
of the original of such document for the purposes of determining the country of origin of the 
goods is provided for by the laws of Ukraine or international treaties of Ukraine, ratified by the 
Verkhovna Rada of Ukraine.  
3. A certificate of origin is a document that clearly indicates the country of origin of the 
goods and issued by the competent authority of that country or the country of export, if in the 
country of export the certificate is issued on the basis of a certificate issued by the competent 
authority in the country of origin of the goods.  
4. In case of loss of the certificate, its officially certified duplicate is accepted.  
5. A certified declaration of origin is a declaration of origin of goods certified by a state 
organization  or a competent authority vested with the relevant powers.  
6. The declaration of origin is a written statement regarding the country of origin of goods 
made in respect of the export of goods by the manufacturer, seller, exporter (supplier) or other 
compete nt person on a commercial invoice or any other document relating to the goods.  
7. A certificate of regional name of goods is a document confirming that the goods meet 
the definition specific to the relevant region of the country, issued by the competent au thority 
in accordance with the legislation of the country of exportation of goods.  
8. If the documents on the origin of the goods contain discrepancies in the information on 
the country of origin of the goods or the customs authority establishes other info rmation on the G/RO/N/265  
 
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  country of origin of the goods than those specified in the documents, the declarant or a person 
authorized by him/her shall have the right to provide the customs authority with additional 
information to confirm the information on the declare d country of origin of the goods.  
9. Additional information on the country of origin of goods shall be the information 
contained in the consignment notes, packing lists, shipping specifications, certificates 
(conformity, quality, phytosanitary, veterinary,  etc.), customs declaration of the country of 
export, passports, technical documentation, expert opinions of the relevant authorities, other 
materials that can be used to confirm the country of origin of goods.  
10. The documents confirming the origin of go ods shall be stored in the manner and within 
the terms specified in Article 355 of this Code.  
Article 42. Procedure for confirming the country of origin of goods  
1. In case of transportation of goods across the customs border of Ukraine, the country of 
origin of goods shall be declared (declared) to the customs authority by indicating in the 
customs declaration the name of the country of origin of goods and information on the 
certificate of origin of goods  
1) for goods to which, depending on their country o f origin, quantitative restrictions 
(quotas) or measures taken by the state regulatory authorities of foreign economic activity 
within the powers defined by the Laws of Ukraine "On Protection of National Producers from 
Dumped Imports", "On Protection of Na tional Producers from Subsidized Imports", "On 
Application of Safeguard Measures on Imports to Ukraine", and "On Foreign Economic 
Activity" are applied;  
2) if the customs authority has established that the goods originate from a country whose 
goods are pro hibited from moving across the customs border of Ukraine in accordance with 
the legislation of Ukraine;  
3) if, for the purposes of determining the country of origin of the goods, this is stipulated 
by the laws of Ukraine and international treaties of Ukrai ne, the consent to be bound by which 
is granted by the Verkhovna Rada of Ukraine.  
2. Documents confirming the country of origin of goods are not required if:  
1) goods transported across the customs border of Ukraine are not subject to a written 
declaration  in accordance with this Code;  
2) goods are imported by citizens;  
3) goods are imported into the customs territory of Ukraine under the temporary import 
regime with conditional full tax exemption ; 
4) goods are moved through the customs territory of Ukraine  in transit;  
5) it is provided by international treaties of Ukraine, ratified by the Verkhovna Rada of 
Ukraine;  
6) samples of flora, fauna, soils, stones, etc. for scientific research, taken at the facilities 
of Ukraine located in the polar regions or on i slands in the neutral waters of the World Ocean, 
which are of scientific interest to Ukraine, are moved across the customs border of Ukraine . G/RO/N/265  
 
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  Article 43. Verification of documents confirming the country of origin of goods after 
completion of customs clearance  
1. Verification of the documents confirming the country of origin of the goods referred to 
in Article 41 of this Code shall be carried out in accordance with this Article after the 
completion of customs clearance.  
2. In case of doubts regarding the validity of the documents of origin of goods and/or the 
correctness of the information contained therein, in particular, regarding the information on the 
country of origin of the goods, the customs authority may verify the fact of issuance of the 
certificate and/or its content on the website of the competent authority (organization) that 
issued the certificate, or apply in paper or electronic form to such competent authority 
(organization) with a request to verify the authenticity of the document of ori gin of goods and 
compliance of the origin of goods with the rules of origin, established by this Code.  
3. The request for an inspection must contain a statement of the circumstances that gave 
rise to doubts about the authenticity of the declared country of  origin of the goods, a reference 
to the rules for determining the origin of goods applied in Ukraine, as well as other necessary 
information.  
4. The request shall be accompanied by the original of the document to be verified or a 
copy thereof, as well as,  if necessary, other documents and information that may facilitate the 
verification.  
5. The request for an audit shall be sent within 1095 days from the date of submission of 
the document on the origin of the goods, unless such an audit is initiated in con junction with 
criminal proceedings.  
Article 44.  Issuance of certificates of origin of goods from Ukraine  
Article 44. Issuance of Certificates of Origin of Goods from Ukraine  
1. In case of exportation of goods from the customs territory of Ukraine, the certificate of 
origin of goods from Ukraine, if it is necessary and reflected in the national rules of the country 
of importation or provided for by international treaties of Ukraine, ratified by the Verkhovna 
Rada of Ukraine, shall be issued by the compet ent authority (organization) authorized to do so 
in accordance with the law, rules of origin established by this Code, or rules of origin of the 
country of destination of goods.  
2. The competent authority (organization) that issued the certificate of origi n of goods 
from Ukraine shall keep a copy of it on paper or an electronic copy and other documents on 
the basis of which the origin of such goods from Ukraine is certified, not less than 1095 days 
from the date of its issuance.  
Article 45. Verification (v erification of authenticity) of certificates and declarations 
of origin of goods from Ukraine  
1. Verification (verification of authenticity) of certificates and declarations of origin of 
goods from Ukraine is carried out by customs authorities in accordanc e with the procedure 
established by the Cabinet of Ministers of Ukraine.  
2. The competent authority (organization) authorized to issue certificates of origin of 
goods from Ukraine, manufacturers and/or exporters of goods, which have issued declarations 
of origin from Ukraine, are obliged at the request of the customs authorities to provide them G/RO/N/265  
 
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  with free information related to the issuance of certificates or declarations necessary to carry 
out their verification.  
3. In order to establish the authenticity of  the data specified in the certificate and the 
declaration of origin of goods from Ukraine, customs authorities may request and receive from 
manufacturers and/or exporters of goods, which received a certificate of origin from Ukraine 
from the authorized bo dy or issued a declaration of origin of the goods from Ukraine, the 
documentation necessary to verify the data specified in such certificate or declaration, as well 
as to carry out directly at enterprises the inspection of the production of goods and prima ry 
documentation related to such production, in accordance with the procedure established by law.  
4. In order to establish the reliability of the data specified in the certificate and the 
declaration of origin of goods from Ukraine, customs authorities can  conduct research 
(analysis, examination) of samples (samples) of such goods in the manner prescribed by this 
Code.  
Article 46. Grounds for refusal to release goods  
1. The customs authority refuses to release the goods if these goods originate from a 
coun try whose goods are prohibited for transportation across the customs border of Ukraine in 
accordance with the legislation of Ukraine.  
2. Goods the origin of which is not reliably established shall be released by the customs 
authority into free circulation on the customs territory of Ukraine, subject to payment of import 
duty at the full rates of the Customs Tariff of Ukraine.  
3. If it is impossible to establish the country of origin of goods subject to special types of 
duties (anti -dumping, countervailing, special or additional import duties), such goods are 
released for free circulation in the customs territory of Ukraine, subject to payment of special 
types of duties . 
4. 4. The most favored nation treatment is applied (restored) to the goods, provided that  
the customs authority receives a duly executed relevant document on their origin no later than 
1095 days after the date of customs clearance of these goods."  
3. In the title and part one of Article 212, the word "produced" shall be replaced with the 
words  "received or produced".  
4. In clause 9 of part one of Article 238, after the word "certificates", add the words "and 
declarations of", and replace the numbers "47" with the numbers "45".  
5. In sub -clause "g" of paragraph 5 of part eight of Article 257, th e word "name" shall be 
replaced with the word "title".  
6. Part one of Article 281 shall be supplemented with a second paragraph as follows:  
"The Cabinet of Ministers of Ukraine shall approve the concept of "origin of goods" and 
methods of administrative co operation in accordance with the Association Agreement between 
Ukraine, on the one hand, and the European Union, the European Atomic Energy Community 
and their Member States, on the other hand, which shall be applied from the date of entry into 
force of th e relevant decision of the Subcommittee on Customs Cooperation established in 
accordance with Article 83 of Chapter 5 of Section IV of the mentioned Agreement, which 
shall be published in accordance with the procedure established by the Cabinet of Minister s of 
Ukraine.  G/RO/N/265  
 
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  7. In paragraph 14 of part two of Article 544, the words "on the origin of goods" shall be 
replaced with the words "and declarations of origin of goods".  
8. Section XXI "Final and Transitional Provisions":  
in subparagraph 2 of paragraphs 912, the words and figures "part four of Article 45, part 
two of Article 46, part four of Article 48" shall be replaced with the words and figures "part 
five of Article 43, part two of Article 44, part four of Article 46";  
add paragraphs 929 as follows:  
"929. During the period of martial law imposed by the Decree of the President of Ukraine 
"On the Introduction of Martial Law in Ukraine" of February 24, 2022 No. 64/2022, approved 
by the Law of Ukraine "On Approval of the Decree of the President of Ukraine "On the 
Introduction of Martial Law in Ukraine" of February 24, 2022 No. 2102 -IX, provided that the 
preferential rules of origin to international free trade agreements contain rules for the direct 
transportation of goods from th e country of their origin, it is allowed, taking into account 
geographical, transport, economic reasons, to move goods originating from countries with In 
this case, the goods must be in an unchanged condition and no operations must be carried out 
with them , except for operations to ensure the safety and transshipment of goods.  
Confirmation of the presence of goods under customs control in third countries, unless 
otherwise provided by the preferential rules of origin to international free trade agreements of  
Ukraine, is carried out by submitting one or more of the following documents at the choice of 
the company  
1) certificates issued by the customs authorities of the transit countries confirming the 
conditions of stay of these goods in the transit country an d containing  
full description of the transported goods;  
dates of unloading and reloading of goods;  
names of vessels or other vehicles used (if necessary);  
2) customs declarations in the customs regime of transit (when goods are stored under 
customs control , a customs declaration or other document executed when placing them in the 
customs regime of a customs warehouse, free customs zone or for temporary storage);  
3) TIR Carnet (Carnet TIR) provided for by the Customs Convention on the International 
Transport  of Goods under Cover of TIR Carnets (TIR Convention)  (TIR Convention) of 1975;  
4) a confirmation letter on the official letterhead of the customs authorities of the transit 
countries;  
5) a single transport document that regulates the transportation of goo ds from the country 
of export through the country(s) of transit;  
6) shipping documents certified by the customs authority of the country of export, with 
information on the imposition of customs security."  G/RO/N/265  
 
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  II. Final provisions  
1. This Law shall enter into f orce on the day following the day of its publication.  
2. The Cabinet of Ministers of Ukraine shall, within three months from the date of entry 
into force of this Law:  
ensure adoption of regulatory legal acts necessary for the implementation of this Law;  
bring its regulatory legal acts into compliance with this Law;  
to ensure that ministries and other central executive authorities bring their regulatory acts 
into compliance with this Law.  
 
President of Ukraine             V. ZELENSKYY  
 
Kyiv  
July 14, 2023  
No. 3261 -IX 
 
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