Realization of tariff regulation under the EU-Ukraine association agreement
Keywords:
tariff regulation, duty, tariff quota, rules of origin of goods, free trade, and tariff preferencesAbstract
The level of the rates of import duty of the Customs Tariff of Ukraine in view of Ukraine's obligations under the WTO has been analyzed. Changes of the dynamic of the average rate of import duty for the period from 1996 to 2016 have been tracked. Some aspects of the implementation of the EU-Ukraine Association Agreement in respect to the administration of the origin of goods and tariff regulators have been reviewed. Mechanisms of gradual reduction of tariff rates, the application of tariff quotas, special trade measures for second-hand clothes have been investigated. Advantages and disadvantages received by Ukrainian exporters from the implementation of this Agreement have been analyzed. Aspects of application of tariff regulators and origin of goods within the EU-Ukraine Association Agreement have been systematized. Documentary providing has been reviewed as well as the procedure for the issuing of movement certificates EUR.1 by the State Fiscal Service of Ukraine. The implementation of the institution of authorized (approved) exporter during determination of origin of goods has been described. Organizational and informational measures that were taken for the effective implementation of the EU-Ukraine Association Agreement have been defined. Proposals for establishing close cooperation between the customs administrations of Ukraine and the EU by creating a Subcommittee on customs cooperation for the purpose of rapid exchange of the information for the application of rules of origin and tariff regulators under the Agreement have been prepared.
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