The CEPA ensures enhanced market access and creates new export opportunities across a broad range of sectors. 

Whereby the CEPA provides for the reduction or elimination of customs duties on originating goods, in accordance with each Party’s agreed tariff schedules 99% of Ukrainian imports of UAE goods and 97% of Ukrainian exports to the UAE will be exempt from customs duties on the date the Agreement enters into force. 

To benefit from the preferential tariff goods must meet the Rules of Origin (RoOs) requirements stipulated in the CEPA. 

The RoOs establishes clear and predictable criteria, including wholly obtained goods, goods produced entirely from originating materials, or those that have undergone sufficient transformation, whereby the value of non-originating materials must not exceed 65% of the ex-works price (i.e. at least 35% local value content) or in line with product-specific rules. These RoOs ensure that the benefits of the Agreement are reserved for goods genuinely produced within the UAE or Ukraine, while maintaining alignment with international best practices. At the same time, the RoOs are designed to be practical and business-friendly, and include flexibilities such as tolerance provisions of up to 15% of the ex-works price of the final good to support supply chain integration and facilitate production across both Parties. Simplified certification and verification procedures reduce administrative burdens, enabling exporters to access preferences more efficiently. 

Under the CEPA goods trade is anchored in WTO-consistent principles, including national treatment, transparency, and the prohibition of unnecessary import and export restrictions. The CEPA also ensures that customs valuation, classification, and the application of fees and charges are conducted in line with international standards, providing predictability and certainty for traders.

To facilitate trade flows, the CEPA promotes the efficient movement of goods through commitments on streamlined procedures, transparency in import licensing, and the avoidance of unnecessary non-tariff barriers. It also guarantees freedom of transit and ensures that administrative requirements do not create hidden barriers to trade.

The CEPA reinforces fair trade by preserving the Parties’ rights to apply trade remedies, including anti-dumping, countervailing, and safeguard measures, in accordance with WTO rules. At the same time, it prohibits the use of export subsidies and ensures that any export-related measures remain consistent with international obligations.

Flexibility is further enhanced through mechanisms allowing the Parties to accelerate tariff liberalization or improve market access over time, supporting the dynamic expansion of bilateral trade. 
To support effective implementation, the CEPA establishes a dedicated Subcommittee on Trade in Goods and Rules of Origin, tasked with monitoring implementation, addressing trade barriers, and facilitating ongoing cooperation between the Parties.

Overall, the commitments in the area of goods trade create a modern, transparent, and rules-based framework that reduces costs, enhances predictability, and enables businesses in both countries to fully benefit from preferential trade opportunities.