The article highlights the main economic content of foreign economic activity (FEA).

It is argued that the FEA of agricultural enterprises has a sufficiently large potential and a positive impact on the country's economy even under martial law. It is investigated that in Ukraine, exports of goods in 2023 decreased by 18.0 % compared to 2022, and imports increased by 14.9 %. At the same time, in 2023 Lviv region provided 7.1 % of foreign exchange earnings from the export of goods in Ukraine and ranked 3rd after Kyiv and Dnipro region. In 2022, Ukraine exported goods and services to 233 countries. The top five countries to which Ukraine exports goods and services are Poland, China, Germany, Turkey, and Romania. It should be noted that 63% of exports were to the EU countries.

The author substantiates the expediency of the Ukrainian government introducing an experimental project by verifying the agro-industrial complex entities under martial law. The purpose of this project is to prevent abuses and violations of the law during the export of agricultural goods. To achieve this goal, the State Agrarian Register (SAR) was created, including exporters of agricultural products, namely grains and oilseeds, oil, seeds and their derivatives, that meet four criteria. As a result, the author analyzes the most important legal aspects that must be observed in the course of foreign economic practice, i.e., the algorithm of export operations under martial law.

The author proves that correct, timely, and accurate organization of accounting is of utmost importance in the course of foreign economic activity of business entities. Accounting of export and import operations of agricultural products is carried out mainly according to the generally accepted methodology.