FEATURES FOR DETERMINING THE ORIGIN OF GOODS IN ACCORDANCE WITH THE FREE TRADE AGREEMENT BETWEEN UKRAINE AND CANADIA

Abstract

Purpose. The aim of the article is the analysis of parts of the Agreement with Canada related to the definition of the country of origin of goods in the context of receiving tariff preferences in order to identify features in the rules for determining the country of origin of goods to be taken into account by the controlling bodies and management of enterprises. Methodology of research. The following methods have been used to achieve the goal in the research process: observation (for the consideration of parts of the Agreement with Canada regarding the definition of the country of origin of goods), theoretical synthesis and comparison (for comparison of the basic provisions of the Agreement with Canada with the basic documents), analysis and synthesis (for definition possible prerequisites and implications of the application of certain provisions of the agreement). Findings. The features of bilateral Ukrainian-Canadian agreements are outlined on the basis of comparison of the relevant provisions of the document with the recommendations of the Kyoto Convention and other bilateral and multilateral free trade agreements with the participation of Ukraine. The differences in terminology are described; inaccuracies or contradictions in the used language are indicated. The proposed changes and clarifications in the criteria for attributing goods to fully developed or sufficiently processed in one of the Parties have been analyzed. The definition of the country of origin of goods in special cases is considered. Originality. The analysis of the Free Trade Agreement with Canada in the context of determining the country of origin of goods is made for the first time, which made it possible to identify the features of this document in comparison with generally accepted international instruments and similar agreements with the participation of Ukraine. Practical value. The obtained results of the study can be used to improve the regulations governing the provision of tariff preferences on the basis of bilateral and multilateral treaties. These results can also serve as a roadmap for enterprises that plan to carry out foreign economic operations with Canadian partners.