Theoretical basis for determining the origin of goods

This article provides a comprehensive analysis of the theoretical, legal, and practical aspects of determining the origin of goods. It examines the origin of goods as a legal category reflecting the territorial source of an economically significant portion of a product's value and its role in international trade. The article examines the key criteria for determining the origin of goods, including complete production, sufficient processing, changes in the HS classification code, the share of added value, and the performance of certain technological operations. The importance of international norms and agreements governing the origin of goods, in particular the WTO Agreement on Rules of Origin and the Kyoto Convention, as well as regional norms of the EAEU, is analyzed and substantiated.