Certificate of Origin orcertificate of origin of the goodsthis is a document indicating the country of origin of the goods. The country of origin of the goods depends on the customsdutyand the possibility of obtaining tariff preferences and benefits under trade agreements.

The idea of tariff preferences for developing countries was the subject of extensive discussion at the United Nations Conference on Trade and Development (UNCTAD) in the 1960s. Among other concerns, developing countries have argued that MFN creates an obstacle for richer countries to reduce and eliminate tariffs and other trade restrictions at a sufficient rate to benefit developing countries.

In 1971, the GATT followed the example of UNCTAD and introduced two waivers from MFN, which allowed tariff preferences to be granted for goods from developing countries. Both of these waivers were imposed for ten years. In 1979, the GATT established a permanent exception to the MFN obligation through a permit provision. This exception allowed GATT Contracting Parties (equivalent to today's membersWTO) to create systems of trade preferences for other countries with the proviso that these systems should be "generalized, non-discriminatory and non-reciprocal" with respect to the countries they have benefited (the so-called beneficiary countries). Countries should not have created GSP programs that benefited only a few of their "friends".

There are several options for certificates:

A certificate of a general form is required in order to officially confirm the country of origin of goods exported from the Russian Federation to all countries (with the exception of CIS countries) that are not subject to tariff preferences granted to the Russian Federation by foreign states or their economic associations within the framework of the General System of Preferences.the country of origin of goods exported from the Russian Federation to all countries (with the exception of CIS countries) that are not subject to tariff preferences granted to the Russian Federation by foreign states or their economic associations within the framework of the General System of Preferences.

The certificate of the ST-1 form is required for goods intended for export from Russia to the CIS member states (Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Uzbekistan). Its application in trade between the Commonwealth States, participantsForeign economic activitythey can reduce the rate of customs duties to 0%;

A certificate of the form ST-2 is required for goods intended for export from Russia to Serbia. The owner of the certificate of origin of the ST-2 form is exempt from customs duties when importing Russian goods to Serbia and Serbian goods to Russia;

Certificate of Origin - form "A" is used in Russia when importing goods, the certificate allows you to import goods with a substantial 25% discount (relative to the amount of the basic customs duty), or without paying customs duties.

When importing goods to the territory of the Russian Federationcustoms authoritiesusually a certificate is requested:

• for goods from countries that have received customs preferences from the Russian Federation;
• for goods whose import is restricted by quotas or other measures;
• in cases where the origin of the goods is unknown or doubtful;
• in other cases stipulated by the legislation and international agreements of the Russian Federation.