Theoretical aspects of the country of origin in modern conditions

Currently, one of the main problems of customs authorities is to monitor the application of the correct country of origin by participants in foreign economic activity. Quite often there are situations when declarants declare inaccurate information about the declared country of origin for the application of the lowest customs duty rate, or exemption from its payment in general. This article is relevant because the trade relations of the Russian Federation are expanding every year, therefore, the control of determining the country of origin of goods is an important procedure in customs and tariff regulation, and the amount of the customs duty rate or its absence depends on the results of the examination of the definition.