New free trade conditions: how the rules for exports from Ukraine will change from 2026

From January 1, 2026, changes will come into force in Ukraine regarding the application of the preferential free trade regime with the European Union, Moldova and North Macedonia. From now on, if the final destination of the goods is unknown during export or is determined during transportation, the preferential regime can be applied on the basis of a retrospective EUR.1 certificate or a declaration of origin issued after export.

Relevant documents, in particular transport documents, are used to confirm the change of destination. In this case, the original of the previous certificate is returned to the customs office that issued it or directly to the exporter. This mechanism allows for more flexible application of preferences and simplifies the registration of export operations.

In the case of partial release of goods with an EUR.1 certificate that are placed in a customs warehouse, the preferential regime is also applied on the basis of a certificate or declaration issued in the country of export, and not in the country of storage or division. In this case, no additional documents on storage in the warehouse and return of the original certificate are required.

A retrospective EUR.1 certificate or declaration of origin may be issued within two years after the date of export, but only after verification of the accuracy of the information provided by the exporter. In box 7 of the certificate, it is necessary to indicate in English “Issued retrospectively”.

For goods whose proof of origin was issued before January 1, 2026, including the mark “Revised rules”, they remain valid for the application of the preferential treatment upon import throughout the entire validity period of the document. This provides legal stability for exporters and allows avoiding obstacles to trade during the transition to new rules.

The changes are designed to simplify export procedures and increase the efficiency of using Ukraine’s preferential regimes in international trade. They provide greater flexibility for exporters and minimize the risks of losing preferences due to unforeseen changes in the destination of goods.