The National Fiscal Service reminds

The Ukraine’s National Fiscal Service reminds that the country of origin is indicated in the following documents:

     - certificate of goods origin;

     - certified declaration of goods origin;

     - statement of goods origin;

     - certificate of regional description of goods.

The country of origin is stated (declared) in the original documents that are tom be filed to a tax authority (part 2, article 43 of the Customs Code of Ukraine).

The certificate of origin – the document that clearly confirms the country of origin and is issued by the competent authority in the country of export, or the certificate issued in the country of export under the certificate issued by a competent authority in the country of   origin. (part3, article 43 the Customs Code of Ukraine)

In case of loss of the certificate, it can be replaced by its copy that is officially attested.

The certified declaration of goods origin is a declaration certified by the domestic organization or competent authority with delegated powers (part 5, article 43 of the Customs Code of Ukraine).

The statement of goods origin is a written statement on the country of origin, which is drawn up in case of export of goods by the manufacturer, seller, exporter (supplier) or other competent person; it is written on the business account or any other document related to the goods (part 6, article 43 of the Customs Code of Ukraine).

The certificate of regional description of goods is a document that certifies that goods fit the intended purpose specific for a particular region, and is issued by the competent authority pursuant to the legislation of the exporting country (part 7, article 43 of the Customs Code of Ukraine).

If the document stating the country of origin contains data discrepancies related to the country of origin or fiscal authority reveals that the data about the country of origin is other than that stated in the documents, the declarant or authorized person is entitled to submit additional information to the fiscal authority to confirm the data about the country of origin (part 8, article 43 of the Customs Code of Ukraine).

The additional information is regarded to be the data stated in the consignment notes, packaging material, bills of loading, certificates (compliance, quality, phytosanitary, veterinary, etc.), customs declaration of the exporting country, passports for goods, technical documentation, experts’ conclusions, other documentation that can be used to confirm the country of origin (part 9, article 43 of the Customs Code of Ukraine).