RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/5 
16 March 2004 
 (04-1154) 
Working Party on the 
Accession of Ukraine  
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF UKRAINE 
TO THE WORLD TRADE ORGANIZATION WT/ACC/SPEC/UKR/5 
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TABLE OF CONTENTS 
 
I. INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................2  
II. ECONOMIC POLICIES..........................................................................................................3  
- Monetary and Fiscal Policy..................................................................................................... .3 
- Foreign Exchange and Payments ............................................................................................3  
- Investment Regime.............................................................................................................. ......4  
- State Ownership and Privatization .........................................................................................6  
- Pricing Policies ............................................................................................................... ...........8  
- Competition Policy............................................................................................................. .....10  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................10  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................13  
- Trading Rights ................................................................................................................. .......13  
A. IMPORT REGULATION......................................................................................................16  
- Ordinary cust oms duties ........................................................................................................ 16 
- Other duties and charges levied on imports but not on domestic production...................16  
- Tariff rate quotas, tariff exemptions.....................................................................................17  
- Fees and charges for services rendered.................................................................................17  
- Application of Internal Taxes on Imports ............................................................................19  
- Excise Taxes................................................................................................................... ..........19  
- VAT............................................................................................................................ ..............20  
- Quantitative import restrictions, incl uding prohibitions, quotas and import 
licensing systems .............................................................................................................. .......21  
- Customs valuation.............................................................................................................. .....24  
- Rules of origin ................................................................................................................ .........25  
- Other customs formalities ...................................................................................................... 26 
- Preshipment inspection ......................................................................................................... .26 
- Anti dumping, countervailing duties, safeguard regimes....................................................26  
B. EXPORT REGULATIONS ...................................................................................................29  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........29  
- Export restrictions, including export licensing procedures ................................................31  
- Export subsidies ............................................................................................................... .......32  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................33  
- Industrial policy, including subsidies....................................................................................33  
- Technical barriers to trade, sanita ry and phytosanitary measures ...................................35  WT/ACC/SPEC/UKR/5 
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-
 Sanitary and Phytosanitary Measures ..................................................................................37  
- Trade-related investment measures ......................................................................................39  
- State-trading entities......................................................................................................... ......40  
- Free zones, special economic areas........................................................................................41  
- Government-mandated countertrade and barter ................................................................45  
- Government procurement......................................................................................................45  
- Trade in ci vil aircraft........................................................................................................ ......46  
- Transit........................................................................................................................ ..............46  
- Agricultural policies.......................................................................................................... ......47  
(a) Imports........................................................................................................................ .............47  
(b)  Exports........................................................................................................................ .............48  
(c) Internal policies.............................................................................................................. .........48  
- Textiles regime ................................................................................................................ ........50  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................51  
- General........................................................................................................................ .............51  
(a) Industrial property protection...............................................................................................51  
(b) Responsible agencies for policy formulation and implementation .....................................51  
(c) Participation in international intellectual property agreements ........................................52  
(d) Application of national and MFN treatment to foreign nationals......................................53  
(e) Fees and taxes................................................................................................................. .........53  
2. Substantive Standards of Protection, Including Procedures for the Acquisition 
and Maintenance of Intellectual Property Rights................................................................53  
(a) Copyright and related rights..................................................................................................5 3 
(b) Trademarks, including  service marks...................................................................................54  
(c) Geographical indications, including appellations of origin.................................................54  
(d) Industrial designs............................................................................................................. .......55  
(e) Patents........................................................................................................................ ..............55  
(f) Plant variety protection....................................................................................................... ...56 
(g) Layout designs of integrated circuits ....................................................................................57  
(h) Requirements on undisclosed information, including trade secrets and test data............57  
3. Measures to Control Abuse of Intellectual Property Rights...............................................57  
4. Enforcement .................................................................................................................... ........57  
(a)  General........................................................................................................................ .............57  
(b) Civil judicial procedures and remedies.................................................................................58  
(c) Provisional measures ........................................................................................................... ...58 
(d) Administrative procedures and remedies.............................................................................58  
(e) Special border measures........................................................................................................ .59  WT/ACC/SPEC/UKR/5 
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(f) Criminal procedures............................................................................................................ ...59 
- Policies affecting trade in services .........................................................................................60  
- Transparency ................................................................................................................... .......62  
- Publication of information on trade......................................................................................62  
- Notifications.................................................................................................................. ...........62  
- Trade Agreements............................................................................................................... ....63  
- CONCLUSIONS .................................................................................................................... .65 
ANNEX 1 ........................................................................................................................ ......................66  
 
  WT/ACC/SPEC/UKR/5 
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 I. INTRODUCTION 
1. The Government of Ukraine applied for accessi on to the General Agreement on Tariffs and 
Trade (GATT 1947) on 30 November 1993.  At  its meeting on 17 December 1993, the GATT 1947 
Council of Representatives established a Working Party to examine the application of the Government 
of Ukraine to accede to the General Agreement under Article XXXIII of the General Agreement.  In a 
communication dated 20 December 1994 (PC/W/30) , the Government of Ukraine applied for 
accession to the Agreement Establishing the World Trade Organization (WTO) pursuant to 
Article XII of the WTO Agreement.  Following Uk raine's application and having regard to the 
Decision adopted by the WTO General Council on 31 January 1995 (WT/GC/M/1), the Working 
Party on the Accession of Ukraine to the GATT 1947 was transformed into a WTO Accession 
Working Party.  The terms of reference and memb ership of the Working Party are reproduced in 
document WT/ACC/UKR/20/[Rev.21]. 
2. The Working Party met on 27-28 February and 11-12 December 1995; 24-25 June 1996; 
6-7 May and 24-25 November 1997; and 10 June 1998 under the Chairmanship of Mr. A. L. Stoler (United States), and 12 July 2000; 13-14 June 2001; 25-26 June 2002; 25 February 2003 and 
27 October 2003; and [........] under the Chairmanship of H. E. Mr. Sergio Marchi (Canada).  In 
addition, the Working Party held several informal sessions between the formal meetings to clarify 
positions [and work on the draft report of the Working Party]. 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Ukraine (document L/7499), questions and comments submitted by 
Members on the foreign trade regime of Ukrain e together with the responses thereto and other 
information provided by the Ukrainian authoriti es (documents WT/ACC/UKR/1, WT/ACC/UKR/3 to 
7, WT/ACC/UKR/16, WT/ACC/UKR/22 to 25, WT/ACC/UKR/41, WT/ACC/UKR/50, 
WT/ACC/UKR/53, WT/ACC/UKR/59, WT/ACC/UKR/ 91, WT/ACC/UKR/110 and Addenda 1 to 4 
and Corrigenda 1 and 2, WT/ACC/UKR/110/Add.1/Corr.1, WT/ACC/UKR/114 and .......).  Enacted laws and draft legislation relevant to Ukraine' s accession to the WTO have been enumerated in 
documents WT/ACC/UKR/111/Add.1, WT/ACC/UKR /106/Rev.1 and WT/ACC/UKR/93/Rev.4.  
Legislation submitted to the Working Party by Uk raine during the accession process is listed in 
Annex I. WT/ACC/SPEC/UKR/5 
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 INTRODUCTORY STATEMENTS 
4. The representative of Ukraine said that accession to  the WTO was an integral part of overall 
domestic economic reform and a major component of  Ukraine's economic policy.  Implementation of 
the WTO Agreements would make Ukraine a reliable,  predictable partner for the entire international 
community.  The President of Ukraine had instructed  his Government to speed up all technical work 
related to the accession negotiations, and Ukra ine was committed to harmonizing its national 
legislation with the rules and requirements of th e WTO.  He noted that Ukraine had enacted a 
Customs Code and a Land Code, established an eff ective regime for the protection of intellectual 
property, and advanced significantly the harmonizati on of standardization and certification systems, 
sanitary and phytosanitary requirements, and government procurement in accordance with WTO 
principles and rules.  His Government attached prio rity to building and maintaining a broad consensus 
to support continued economic reform and market liberalization, instrumental in raising living 
standards and the development of Ukraine's unique industrial, scientific, technological, intellectual 
and cultural capacity and potential. 
5. The Ukrainian economy had performed well recen tly and was expected to improve further 
through a combination of accelerated investment, small and medium sized enterprise development, 
and capital shifting from the informal to the formal sectors of the economy.  A tax reform, involving lower tax rates and abolition of privileges and subsid ies, would be undertaken to support this trend.  
Private consumption was expanding due to increas ing personal income.  On 15 August 2001, the 
President of Ukraine had ratified Decree No. 637, approving a Strategy for Overcoming Poverty, and 
the strategy was implemented through an integrated  program involving elements such as job creation 
in the private sector, reductions in wage arrears, and higher pensions.   
6. Members of the WTO welcomed Ukraine's application for accession to the WTO, noting this 
as a very important step for the economic devel opment of Ukraine and its integration into the 
multilateral trading system.  Ukraine's ambitious trade reform program, improvements in the legal 
structure and the broad-based push for economic refo rms were encouraging first steps.  However, 
WTO Membership would require substa ntial reforms and efforts to bring the foreign trade regime into 
full conformity with the rules and requirement s of the WTO.  Members pledged to work 
constructively with Ukraine to complete th e accession negotiations on appropriate terms and 
conditions at the earliest possible date.   
7. The Working Party reviewed the economic policie s and the foreign trade regime of Ukraine 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by the Members of the Working Party on the various aspects  of the foreign trade regime of Ukraine, and on  WT/ACC/SPEC/UKR/5 
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 the terms and conditions of Ukraine's accession to the WTO are summarized hereunder in paragraphs 
8 to [225]. 
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
8. The representative of Ukraine said that the Na tional Bank of Ukraine fulfilled the functions 
assigned to it under Article 99 of the Constitution and the Law "On the National Bank of Ukraine" 
No. XIV of 20 May 1999.  The principal objective of the National Bank was to ensure monetary 
stability, thereby minimizing macroeconomic risk to promote investment and sustainable growth in 
external debt.  While monitoring the monetary base indicators closely, the performance of monetary 
and credit policy was also evaluated against m ovements in domestic price indices and currency 
exchange rates.  The National Bank met the demand  for cash through interventions in the foreign 
exchange market and increased refinancing of ba nks, using measures such as weekly short and 
medium-term tenders, extension of overnight credit to banks and establishing the National Bank as the 
lender of last resort.  The National Bank had e xpanded the list of assets accepted as collateral to 
secure the Bank's loans, but banks were also able to obtain credit without presenting collateral.  The 
money supply had also expanded as the National Bank had lowered its  discount rate and decreased the 
reserve requirements of banks.   
[Information on fiscal policies – to be completed] 
- Foreign Exchange and Payments 
9. The representative of Ukraine said that his au thorities had introduced the national currency 
hryvnia (UAH) - replacing the karbovanets at a ra te of 100,000:1 - in September 1996.  The hryvnia, 
which had initially been pegged informally to the U.S. dollar, had subsequently been allowed to 
fluctuate within established bands.  Ukraine had move d to a floating rate regime in February 2000.  
The National Bank aimed at exchange rate stability , and would intervene in the foreign exchange 
market to smooth short-term fluctuations in the va lue of the hryvnia.  The foreign currency reserves of 
the National Bank currently equalled approximately 2.5 months of imports of goods and services.   
10. He added that Ukraine had accepted the obligations  of Article VIII, section 2, 3 and 4 of the 
Articles of Agreement of the International Monetary Fund on 24 September 1996, and thus 
maintained an exchange system free of restrictions  on payments and transfers for current international 
transactions.  Temporary restrictions on cu rrent international transactions introduced 
in September 1998 had been eliminated in March 199 9.  Foreign exchange could be purchased in the WT/ACC/SPEC/UKR/5 
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 domestic inter-bank market and, if used in paym ent of imports, appropria te documentation of the 
underlying transaction should be filed with an author ized bank.  Purchases of foreign exchange for 
capital account operations was only allowed to cover specific commitments of residents towards non-
residents.  Foreign exchange could not be utilized to repay debt owed by non-residents.  Permanent 
representative offices of non-resident legal entities pa rtially engaged in business activities in Ukraine 
had the right to use their current accounts in hryvni a to purchase foreign exchange and transfer the 
funds to the legal entity whose interests they represented in Ukraine. 
11. He noted that Article 3 of the Law "On Pr ocedure of Payments in Foreign Currency" 
No. 185/94 of 23 September 1994 (as amended) stipulat ed that residents purchasing foreign exchange 
in pursuance of obligations towards non-residents were required to remit the amount within five 
business days from the date of entry of the purch ase in the resident's foreign currency account.  A 
Member considered this provision contrary to  Article III:4 of the GATT 1994.  In reply, the 
representative of Ukraine stressed that this provision did not restrict the right of residents to make 
payments to non-residents within the terms set forth in their contracts, and thus in his view did not 
impose less favourable terms for payments of import s than for payments of domestically-produced 
goods.   
- Investment Regime 
12. The representative of Ukraine said that regula tion of investment was founded on the Law "On 
Investment Activities" No.1560-XII of 18 January 1991 and the Law "On the regime of foreign 
investment" No. 93/96-BP of 19 March 1996.  Specia lized legislation regulated investment in areas 
such as mineral resources (Law "On Production-Sharing Agreements" No. 1039-XIV of 14 September 1999) and infrastructure (Law "On Concessions for Construc tion and Operation of 
Motorways" No. 1286-XIV of 14 December 1999).  Uk raine had amended its legislation to improve 
the conditions for foreign investment, notabl y through the Law "On removal of taxation 
discrimination against business entities formed on the basis of property and funds of domestic origin" 
No. 1457-III of 17 February 2000, Presidential Decree No. 748/98 "On certain issues of foreign 
investment" of 7 July 1998 (acquisition of State debentures), and the Law "On amendment of certain 
Laws of Ukraine with objective to stimulate i nvestment activities" No. 977-XIV of 15 July 1999 
amending the Law "On value-added tax".  The La w "On ownership of property" No. 697-XII of 
7 February 1991 allowed foreign investors to own property, and State and municipal property could 
be leased for periods up to 50 years under the Law "On Concessions" No. 997-XIV of 16 July 1999.   
13. The Law "On Investment Activities" stipulated  equal rights and conditions for domestic and 
foreign investors.  The Law "On the regime of foreign investment" addressed specific features of  WT/ACC/SPEC/UKR/5 
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 foreign investment, including the repatriation of funds  in case of termination (Article 11), remittance 
of income and profits (Article 12) , and the protection of investors' rights.  Foreign investors were non-
resident natural persons or legal entities, which c ould establish wholly-owned companies in Ukraine, 
branch offices, or form joint ventures with Ukrain ian corporations or natural persons.  A company 
with foreign investment was defined as a legal st ructure set up under Ukraine's legislation with 
minimum 10 per cent foreign participation in its stat utory fund. According to Article 19 of the Law, 
companies with foreign investment determined th e conditions under which th eir products were sold 
independently.  The Law "On the Regime of Fore ign Investment" protected foreign investment 
against nationalization.  The Supreme Rada ha d ratified the Convention on the procedure for 
resolution of disputes between States and foreig n persons in March 2000, and Ukraine had signed 
agreements on the encouragement and mutual protec tion of investment with more than 50 countries. 
14. The Law "On the Regime of Foreign Investme nt" (Articles 18 and 24) provided for import 
duty exemptions for contributions to the statutor y fund of companies with foreign investment and 
joint ventures.  The payment of import duty on e quipment imported as foreign investment could be 
deferred for up to 30 calendar days against a promissory note issued by the company, and would not 
be collected if the property was recorded on the co mpany's balance-sheet within the deferred payment 
period.  However, in order to qualify for the benefits and guarantees provi ded by Ukraine's laws, 
foreign investment required registration in accordance with the procedures laid down in the Cabinet of 
Ministers' Resolution No. 928 on "the Regulation on the procedure for the state registration of foreign 
investment" of 7 August 1996.  Foreign investment could be registered with the Government of the 
Autonomous Republic of Crimea, Oblast state administrations, or the Kiev City and Sevastopol City state administrations within three working days.  The authorities could only refuse registration if the 
documentation was incomplete or the if the investment  would be contrary to Ukraine's legislation.  
Refusals were communicated in writing and could be appealed to a court.   
15. Noting that foreign investment could be made in any object, except those prohibited by law, 
and that registration of investment could be refused on similar grounds, some Members requested 
Ukraine to describe the nature of prohibited investme nts in more detail and to submit a negative list of 
forbidden investment activities, if such a list existed, to the Working Party.   
16. The representative of Ukraine replied that the Law "On Investment Activities" included a 
general provision prohibiting investment contrary to th e norms of national legislation, or violating the 
interests and rights of citizens, enterprises or the State.  A specific list of prohibited investment 
activities did not exist.   WT/ACC/SPEC/UKR/5 
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 - State Ownership and Privatization 
17. The representative of Ukraine said that by early 2003 some 84,000 entities had changed 
ownership since privatization begun in Ukraine.   Among them, around 61,000 entities had been under 
collective ownership, while more than 22,000 en tities had been State-owned.  More than 68,000 
entities had been privatized during 1992-2002, incl uding 11,500 medium and large scale enterprises 
and 179 large State-owned enterprises.  Large ente rprises had in many instances been split and spun 
off in smaller independent units.  A number of hot els and resorts, sanatoriums and other recreational 
facilities had been privatized.   
18. In terms of number of privatized enterprises,  the process had mainly affected wholesale and 
retail trade, including motor vehicle repair and sales  outlets (33,500); personal, collective and public 
services (14,000); and industrial enterprises (8,100).  He added that the industrial enterprises having 
undergone transformations in ownership had account ed for approximately 54 per cent of Ukraine's 
industrial output on 1 October 2002 according to data provided by the State Statistics Committee.  As 
for ongoing programmes, he provided information on privatizations planned in 2003, reproduced in 
Table 1(a).   
Table 1(a):  Privatization of Enterprises in 2003
 
Economic sector Number of enterprises 
with a controlling or 
blocking interest to be 
auctioned or sold in the 
stock market Balance sheet value of 
capital assets 
(UAH  million) Number of employees 
Oil and gas  4 45.94 29,675 
Energy   3 167.10 10,985 
Agriculture  32 329.76 6,662 
Metallurgy  9 3,373.11 70,255 
Machine building and metal-working  49 154,139 96,601 
Aircraft industry  1 20.84 854 
Shipbuilding  2 6.22 6,167 
Communications equipment  4 392.54 4,213 
Chemicals 6 1,947.94 11,510 
Petrochemicals 3 73.86 6,002 
Transportation  27 203.86 6,015 
Total 140 160,700.17 248,939 
 
19. The representative of Ukraine noted that near ly 24,000 privately owned enterprises had been 
established during the years of privatization.  In addition, more than 8,000 enterprises operated as 
joint-stock companies with mixed State and private capital.  Detailed information on these enterprises 
is provided in Table 1(b).  WT/ACC/SPEC/UKR/5 
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 Table 1(b): Joint-stock enterprises with Stat e-owned and private capital (per 1 April 2003)  
Percentage of private ownership in total capital Industry Total up to 25% 25-50 50-75 75-100 
Power engineering  34 8 10 7 9 
Fuels 13 4 1 2 6 
Ferrous metallurgy 96 8 5 7 76 
Chemicals and petrochemicals 108 14 7 9 78 
Machine building and metal processing 1,254 91 61 114 988 
Woodwork, and pulp and paper industry 171 9 2 5 155 
Light industry  221 13 3 9 196 
Food industry  842 65 6 46 725 
Transportation  909 57 5 128 719 
Construction  78 7     71 
Other industries  4,526 377 67 420 3,662 
Total:  8,252 653 167 747  6,685 
 
20. Some Members requested more information on the proportion of privatized enterprises among 
all the enterprises included in the State Register.  Ukraine was also requested to provide data on 
remaining State-owned enterprises, notably in agriculture and banking, as well as a list of enterprises to remain in State ownership.  Information was also sought on the importance of State-owned 
enterprises in Ukraine's foreign trade.   
21. In reply, the representative of Ukraine said that objects of national importance would not be 
subject to privatization according to the Law "O n State Property Privatization" No. 2163-XII of 
17 September 2003.  The Law defined the objects of national importance in gene ral terms, while lists 
of specific State-owned property not subject to pr ivatization were approved by the Supreme Rada 
upon a proposal of the Cabinet of Ministers.  The Supreme Rada had accordingly promulgated the 
Law "On List of State Property Assets not Subject to Privatization" No. 847-XIV of 7 July 1999.  The list of such enterprises, organized by oblast, comp rised more than 100 pages of text.  The list would 
be supplied to the Working Party upon request.   
22. [The representative of Ukraine confirmed that to ensure full transparency and to keep WTO 
members informed of its progress in the reform of its transforming economic and trade regime, 
Ukraine would provide periodic reports to WTO Members on developments in its program of privatization along the lines of the information provi ded to the Working Party, and on the other issues 
related to its economic reforms as relevant to its obligations under the WTO Agreement.  The 
Working Party took note of this commitment.]   WT/ACC/SPEC/UKR/5 
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 - Pricing Policies 
23. The representative of Ukraine said that Article  23 of the Law "On Enterprises in Ukraine" 
No. 887-XII of 23 March 1991 stipulated that econom ic agents sold their products freely in the 
domestic market at prices determin ed independently or on a contractual basis, and price controls 
would only be applied in cases specified by legislative acts.  Price controls effected by the State had 
been established through the Law "On Prices and Pricing" No. 507-XII of 5 December 1990, and 
Resolutions of the Cabinet of Ministers "On Es tablishment of Powers of the Executive Power 
Authorities and Executive Authorities of City Co uncils Regarding Price (Tariff) Regulations" 
No. 1548 of 25 December 1996, and "On Rules on Stat e Price (Tariff) Regulations for the Products of 
Production and Technical Designation, Consumer 's Goods, Works and Services of Monopolistic 
Formations" No. 135 of 22 February 1995.  The Cabi net of Ministers determined the lists of goods 
and services subject to State regulation of prices a nd tariffs.  The lists are reproduced in Tables 2 
(goods) and 3 (services).   
24. The Cabinet of Ministers had entrusted the price control functions to Derzhtsininspectsia (the 
State Inspectorate on Price Control) pursuant to its  Resolution No. 1819 of 13 December 2000.  The 
State Inspectorate had established local offices in the Autonomous Republic of Crimea, the oblasts, 
Kyiv and in Sevastopol.  The State Inspectorate moni tored the prices and tariffs of goods and services 
in the retail market as well as the prices and tariffs set by central and local authorities, the Council of 
Ministers of the Autonomous Republic of Crimea, and other institutions and organizations.  The 
Cabinet of Ministers had approved the list of goods and services subject to control at the sub-central 
level through Resolution No. 1548 "On the Determina tion of Price Regulation Powers of Agencies of 
Executive Power and Executive Bodies of City Counc ils" of 25 December 1996.  Price regulation 
affected in particular natural resources important  in the determination of prices of other products, 
goods and services of significant social importance a nd thus affecting the livelihood of the low-paid 
and poor, and prices set in monopolistic markets.  Price controls took the form of either prices (tariffs) 
fixed by the State, maximum prices, or limits on the mark-up of the supplier.   
25. Specifically concerning the determination of prices for industrial users of electricity, he said 
that these were established by energy distribution co mpanies in accordance with the "Terms and Rules 
for Effectuation of Entrepreneurial Activity on Dist ribution of Electricity under the Regulated Tariff" 
approved by the National Commission for Regula tion of Electricity, Resolution No. 15/1 of 
13 June 1996.  Tariffs were unified for all cons umers, according to voltage class and corrected for 
power losses during transmission, within the territory  of the energy supplier.  Additional detail on the 
method used and an example of the tariff computation is provided in Table 4.    WT/ACC/SPEC/UKR/5 
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 26. Some Members noted that some of the goods listed in Table 2 were subject to minimum 
prices and sought confirmation whether this require ment was also applied to imported goods.  A 
Member stated that minimum prices for impor ted vodka and other alcohol ic products violated 
Article XI of the GATT 1994.  In addition, the minimum price regulation on domestic beet and 
refined sugar, maintained in parallel with rest rictions on imported raw cane sugar, constituted a 
subsidy to the domestic production of beet sugar a nd refining of local beet sugar in Ukraine, and 
contravened Article III:4 of the GATT 1994 by accord ing considerably less favourable treatment to 
imported raw sugar relative to its do mestic equivalent (beet sugar).  This Member requested Ukraine 
to acknowledge the WTO inconsistencies of its mini mum price regulations in relation to sugar and 
agree to remove them. 
27. The representative of Ukraine replied that mi nimum prices and related procedures had been 
established for domestic and importe d vodka and other alcoholic produc ts sold in Ukraine under the 
Law "On State Regulation of Production and Circ ulation of Ethyl, Cognac and Fruit Alcohol, 
Alcoholic and Tobacco Products" No. 481/95-VR of 19 December 1995, Resolution No. 700 "On 
Introduction of Minimum Prices for Domestic an d Imported Vodka and Al coholic Products" of 
21 June 2001, and Order No. 371/16 8/239 "On Approval of Procedur es for Setting and Application of 
Prices for Domestic and Imported Vodka and Alcoholic  Products" of the Ministry of Finance, the 
Ministry of Economy and the Ministry of Agrari an Policy, dated 8 August 2001.  In his view, 
minimum prices on imported products did not cont ravene the provisions of Article XI of the 
GATT 1994.  As for the internal regulation of the sugar market, he did not recognize any 
inconsistency with Article III:4 nor , in respect of a raw material not supplied for direct retail or 
wholesale trade, with Article III:5 of the GATT 1994.   He acknowledged that the minimum pricing of 
sugar increased the profitability of domestic sugar beet production, but held the opinion that the 
system complied with the provisions on domestic support under Article 6 and Annex 3:8 of the 
Agreement on Agriculture.   
28. [The representative Of Ukraine confirmed that from the date of accession, the Government of 
Ukraine would apply price control measures in a WT O-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994 and in 
Article VIII of the General Agreement on Trade in Se rvices (GATS).  He also confirmed that Ukraine 
published notices of the goods and services subject to St ate price controls and would continue to do so 
after accession.  The Working Party took note of these commitments.]   WT/ACC/SPEC/UKR/5 
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 - Competition Policy 
29. The representative of Ukraine said that the principle that the State should encourage 
competition, prevent the abuse of monopoly positions , and combat illegal restrictions on competition 
and unfair competition had been laid down in  the 1996 Constitution as well as the Law "On 
Restriction of Monopolism and Avoiding of Unfair  Competition in Business Activity" No. 2132-XII 
of 18 February 1992, and the Law "On the Protection from Unfair Competition", No. 236/96 of 
7 June 1996.   
30. An Antimonopoly Committee had been establis hed to implement Ukraine's competition 
legislation.  The monopolization of markets a nd potential abuse of dominant positions had been 
addressed in Ukraine's privatization programmes, a nd many large enterprises had been reorganized, 
restructured, and split up prior to privatization.  Ce ntral and local authorities monitored, in particular, 
the formation of prices, unauthorized tax concessions  and other privileges granted, and restrictions on 
the movement of goods within Ukraine.  Natura l monopolies within energy and communications were 
subject to State regulation.  The Law "On Comm unication" No. 160/95 of 16 May 1995 had given 
State enterprises exclusive rights to own the basic telecommunications and satellite telephone 
systems.   
31. Some Members requested more information on the definition of natural monopolies in 
Ukraine and the activities of the Antimonopoly Committee.   
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
32. The representative of Ukraine said that the Repub lic of Ukraine was a unitary State and the 
Autonomous Republic of Crimea thus  formed an integral part of Ukraine.  The Constitution of 
28 June 1996 proclaimed Ukraine a democratic Stat e, with State power divided among the legislative, 
executive and judicial branches of government (Article 6).   
33. Legislative power was vested in Ukraine's Pa rliament, the Supreme Rada, made up of 450 
deputies elected for four-year terms.  Article 85 of  the Constitution established the principal functions 
of the Supreme Rada, notably to promulgate legisla tion, approve the State budget, determine the main 
directions of foreign and domes tic policy, approve economic polic y programmes and lists of State 
property not subject to privatization, and to establish the basic rules for nationalization of property.  
The Supreme Rada had exclusive powers to determine the basic rules for the e xploitation of Ukraine's 
natural resources, its exclusive economic zone, con tinental shelf and outer space; the organization and 
use of Ukraine's energy, transportation and communi cations systems; the protection of property and  WT/ACC/SPEC/UKR/5 
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 entrepreneurship; and policies in the areas of an timonopoly and competition,  foreign relations and 
foreign economic activities, and customs.  In add ition to promulgating the State budget, the Supreme 
Rada established the budgeting procedure, the taxa tion system, the rules for Ukraine's financial and 
money markets, Ukraine's national debt in fore ign and domestic currency, and the issue and 
circulation of State securities.   
34. Article 113 of the Constitution established the functions of the President of Ukraine as head 
of the executive system.  The Cabinet of Minist ers - comprising the Prime Minister, the First Vice 
Prime Minister, three Vice Prime Ministers, and Mi nisters - directed and coordinated the activities of 
15 Ministries and some 30 central government author ities, established in accord ance with the Decree 
of the President "On Changes in the Structure of  Central Government Authorities" No.1573/99 of 
15 December 1999.  The Cabinet of Ministers was responsible for the development of draft budget 
laws and implementation of the State budget; finance and taxation policy; investment; pricing policy; 
as well as the management of public property.  Th e Cabinet of Ministers also supervised foreign 
economic activities and Ukraine's Customs.   
35. Section XI of the Constitution provided extensive powers to local self-government 
institutions, and local State administrations had been established in each raion, oblast, and in the cities 
of Kiev and Sevastopol.  The Heads of local admi nistrations were appointed by the Cabinet of 
Ministers with the approval of the President pur suant to Article 118 of the Constitution, and were 
responsible towards the superior ex ecutive authorities.  Only the Presi dent could dismiss the heads of 
local State administrations.  These administrations we re charged with the implementation of State and 
regional social, economic, environmental and cu ltural development programmes, as well as the 
preparation and implementation of their local budgets .  However, local governments were financially 
dependent on the executive authorities as budget revenue  largely consisted of national taxes collected 
within their territories or subsidies from the national budget.   
36. The judiciary comprised the Constitutional Court a nd courts of general jurisdiction, i.e. the 
Supreme Court of Ukraine, the Supreme Court of  the Republic of Crimea, and local and regional 
courts (raion, oblast and city courts); and speciali zed courts such as garrison military courts; regional 
military courts; navy military courts; the arbitrati on courts of Kiev, Sevastopol and oblasts; and the 
Supreme Arbitration Court of Ukraine.  The Supr eme Court of Ukraine, the Supreme Court of the 
Republic of Crimea, oblast courts, and the Kiev a nd Sevastopol city courts considered civil and 
criminal cases, reviewed the decisions of lower-lev el courts, and performed the cassation procedures 
pursuant to Articles 31 and 40 of the Law "On Judici ary" No. 2022-X of 5 June 1981.  Raion (city) WT/ACC/SPEC/UKR/5 
Page 12  
 
 courts considered civil, criminal and administra tive cases in accordance with Article 25 of the Law 
"On Judiciary".   
37. The system of arbitration had been establis hed pursuant to the Law "On the Arbitration 
Court" No. 1142-XII of 4 June 1991.  The Suprem e Arbitration Court of Ukraine settled commercial 
disputes referred to its competence under Ukrainian la w or international agreem ents, and reviewed the 
decisions of lower-level courts.  The Supreme Arb itration Court could, but not was not required to, 
consider any matter referred to it.  The arbitrati on court of the Autonomous Republic of Crimea, the 
oblast arbitration courts, and the Kiev and Sev astopol city courts settled commercial disputes, 
bankruptcy cases, and reviewed their own deci sions in the light of new evidence.   
38. Concerning the status of international trea ties, including the WTO Agreements, in the 
hierarchy of domestic legislation, the representative of  Ukraine said that international treaties in force 
and recognized as binding by the Supreme Rada were  part of the national legislation of Ukraine 
pursuant to Article 9 of the Cons titution.  Moreover, Article 17 of the Law "On International Treaties 
of Ukraine" provided that international treaties conc luded and duly ratified in the form of a law was 
part of Ukraine's legislation and would be applied pursuant to the procedures specified for provisions 
of national legislation.  The WTO Agreements would accordingly become part of the domestic 
legislation upon Ukraine's accession to the WTO.  S hould an international treaty ratified by Ukraine 
and concluded in the form of a law set out rules other than the rules established by Ukrainian law, 
then the rules of the international treaty would prevail.   
39. On the subject of appeal of administrative d ecisions, the representative of Ukraine said that 
Article 55 of the Constitution guaranteed citizens the ri ght to challenge in court the decisions, actions 
or omissions of any body of State power or local self-government, its officials and officers.  Having 
exhausted all domestic  legal remedies, appeals could also be  brought before international judicial 
institutions or bodies having Ukraine as a member or participant.   
40. The Code on Administrative Violations provide d the right of appeal to the person against 
whom the decision had been taken, or to an inju red party.  Pursuant to Article 288 of the Code, 
(i) decisions of an administrative commission coul d be appealed to the executive committee of the 
competent Rada, or to the rayon, municipal district , city or inter-district court, whose decision would 
be final; (ii) decisions of the executive committee of a village, town or city Rada could be appealed to 
the applicable Rada or to the rayon, municipal dist rict, city or inter-district court, whose decision 
would be final; and (iii) administ rative sanctions imposed by other governmental authorities (and their  
officers) could be appealed to the higher governmental authority (or high-ranking officer) or to the rayon, municipal district, city or inter-district c ourt.  Court decisions in cases involving administrative  WT/ACC/SPEC/UKR/5 
 Page 13 
 
 
 violations were final and could not be appealed except as otherwise provided by the laws.  Appeals 
were lodged with the officer or authority having take n the decision, and these were obliged to transfer 
the complaint, together with the case records, to the authority (or officer) empowered to hear it within 
three days.  The resolution in a case involving an ad ministrative violation could also be protested by 
the prosecutor according to Article 290 of the Code.  Fees for the filing of lawsuits, appeals, cassation 
pleas, petitions and the like had been established pursuant to Decree No. 7-93 of the Cabinet of 
Ministers "On State Duties" of 21 January 1993.  
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
41. The representative of Ukraine said that the La w "On State Registration of Legal Entities and 
Natural Persons Engaged in Entrep reneurial Activity" of 15 May 20 03 provided for registration of 
business entities with the State Registrar, an offici al located at the executiv e committee of the city 
council or with the district authorities.  The Law would enter into effect on 1 July 2004.  Legal entities and natural persons engaged in en trepreneurial activities were record ed in the Registry of Legal 
Entities and Natural Persons Entrepreneurs.  The la w required the registration of legal entities to be 
effected within three working days of the receipt of the documents requesting State registration.  For 
natural persons the deadline was two working days, and a registration certificate would be issued no 
later than on the following working day.  Foreig n economic activity was not subject to any special 
registration requirements.   
42. In addition to the registration requirements, Ukraine applied activity licensing for nearly 
60 goods- and services-related activities based on th e Law "On Licensing of Certain Types of 
Economic Activity" No. 1775-III of 1 June 2000, as am ended.  According to Article 2 of this Law, 
activities not specifically enumerated in its Article 9 were not subject to licensing, while manufacturing and sale of ethyl spirit, cognac and fruit alcoholic drinks and tobacco goods were 
regulated under separate legislation.  A list of  goods-related activities subject to licensing is 
reproduced in Table 5(a).  The Supreme Rada determ ined the general direction Ukraine's policy with 
respect to licensing, while the Cabinet of Minist ers and designated licensing authorities (see Cabinet 
of Ministers Resolution No. 1698 "On the Approval of the List of Licensing Authorities" of 
14 November 2000) were responsible  for the implementation and further development of the licensing 
regime.  Economic agents approached the licensing authority with duly completed application forms 
and other required documentation.  An indica tive list of the documen tation and information 
requirements is reproduced in Table 5(c).  Li cences, issued against payment of UAH 340 (US$64), 
were normally valid for three years or more.  Incomple te or incorrect applications would be refused.   WT/ACC/SPEC/UKR/5 
Page 14  
 
 43. The legal basis for the regulation of productio n and trade in alcohol and tobacco goods 
included the Law "On State Regulation of the Pr oduction and Trade in Ethyl, Cognac and Fruit 
Spirits, Alcoholic Beverages and Tobacco Goods " No. 493 of 19 December 1995, with changes and 
amendments, and Resolution No. 493 of the Cabi net of Ministers "On Provisional Procedure for 
Issuance of Licenses to Import and Export Ethyl,  Cognac and Fruit Spirits, Alcoholic Beverages and 
Tobacco Goods" of 13 May 1996.  The Ministry of  Economy and European Integration, acting upon 
the consent of the tax authorities, issued separat e licenses for importing and exporting operations.  
Licences were generally available to all economi c agents, except for licences to import and export 
ethyl alcohol, cognac and fruit spirits, which were issued only to State-owned or specialized enterprises specifically approved by the Cabinet of Mi nisters.  The licences were valid for five years 
against payment of an annual fee of UAH 250,000 (US$47,000); for ethyl alcohol, cognac and fruit 
spirits the annual licence fee amounted to UAH 1 70,000 (US$32,000).  An  enterprise holding a 
licence to manufacture, sell (wholesale) and export ethyl alcohol, cognac and fruit spirits would be exempt from the export licence fee for its ow n production of spirits sold abroad.   
44. Licence applications for production of medicines,  and wholesale and retail trade in medicines 
were submitted to the State Depa rtment for Control over Quality, Safety and Production of Medicines 
and Articles of Medical Purpose.  Licence holders we re required to observe the provisions of the Law 
"On Enterprises in Ukraine" and Law "On Ensuring of Sanitary and Epidemiological Well-being of 
Population", as well as qualification and other special  requirements stipulated in the licence.  Only 
medicines registered in Ukraine, and carrying a quality certificate issued by the manufacturer, were 
allowed in wholesale and retail trade.  The regist ration of a medicine was valid for five years, 
subsequent use required re-registra tion.  Registration fees for medicines had been established by the 
Cabinet of Ministers through its Resolution No. 1 422 "On the Approval of the Procedure for State 
Registration (Re-registration) of Medicines and F ees for State Registration (Re-registration) of a 
Medicine" of September 2000, as changed and ame nded by Resolution No. 678 of 21 June 2001.  
Registration fees amounted to €1,000 for each medical form, €100 for each next dose and €100 for each next package of a medicine; and 50 per cent of the mentioned fees for re-registration.  For 
registration and re-registration of radioactive me dicine, diagnostic means and simple or complex 
(halenic) preparations of plant medical raw materi als the fees were half of those mentioned above.  
Fees for registration and re-registration of medicine supplied in bulk, including medicine packed in 
Ukraine from bulk supply, amounted to €25 for each me dical form and €25 for each next package of a 
medicine; and for substances (active and auxiliary matters) the fee amounted to €25 for each item.  In 
addition to the activity licensing, wholesale and retail trade outlets were subject to State accreditation, 
and individuals directly engaged in production, w holesale and retail trade were required to possess the 
necessary professional qualifications.    WT/ACC/SPEC/UKR/5 
 Page 15 
 
 
 45. Importation of narcotics was governed by the Law "On Turnover of Narcotics, Psychotropic 
Substances, Their Analogs and Precursors" No. 60/ 95-VR of 15 February 1995 and the Resolution of 
the Cabinet of Ministers "On the Approval of the Pr ocedure for Issuance of Certificates to Import into 
Ukraine and to Export from Ukraine of Narco tics, Psychotropic Substances and Precursors" of 
3 February 1997.  A certificate (separate permit) to import or export these items was issued by the 
Committee on Control Over Narcotics, attached to th e Ministry of Health Protection, in agreement 
with the Security Service of Ukraine.   
46. Licensing of activities related to the productio n of pesticides and agro-chemicals, and 
wholesale and retail trade in such products, w as based on the Law "On Pesticides and Agro-
Chemicals" No. 86-95/VR of 2 March 1995, and a jo int Order of the State Co mmittee for the Issues of 
Regulatory Policy and Entrepreneurship and the Mini stry of Industry "On the Approval of Licensing 
Terms and Conditions for Carrying out Business Activities on Production of Pesticides and Agro-
Chemicals, Wholesale and Retail Trade in P esticides and Agro-Chemicals" No. 40/70 of 
22 February 2001.  The Ministry of Industry issued  licences for the production, wholesale and retail 
trade in pesticides and agro-chemicals.  In add ition, importation, manufacturing and marketing of 
pesticides and agro-chemicals required prior registrati on of the products in Ukraine.  In exceptional 
circumstances, the State Interdepartmental Commis sion on the Issues of Testing and Registration of 
Plant Protection Means and Growth Regulators could issue an import and usage permit for 
unregistered pesticides and agro-chemicals, provided documentation could testify to their use in the 
country of origin.   
47. Concerning importation and exportation of optical media equipment and discs, he noted that 
the Ministry of Economy and European Integra tion had established a procedure for issuance of 
activity licences pursuant to its Order No. 244 of 8 August 2002, registered with the Ministry of 
Justice of Ukraine, Order No. 704/6992, dated 23 A ugust 2002.  Access to the special identification 
codes (SID-codes) was a necessary requirement to obtain a licence, and the licence holder was also 
required to notify the Ministry of ev ery consignment imported or exported. 
48. [The representative of Ukraine said that from the date of accession the Government of 
Ukraine would ensure that its laws  and regulations relating to the ri ght to trade in goods and all fees, 
charges or taxes levied on such rights would be in full conformity with WTO obligations, including 
Articles VIII:I(a), XI:1, and III:2 and 4 of the GA TT 1994 and that it would implement such laws and 
regulations in full conformity with these obligat ions.  The Working Party took note of these 
commitments.]   WT/ACC/SPEC/UKR/5 
Page 16  
 
 A. IMPORT REGULATION 
- Ordinary customs duties 49. The representative of Ukraine said that customs duties were levied on the basis of the Law 
"On Customs Code of Ukraine" No. 2371-III of 5 April 2001, as amended.  Imports from trading 
partners holding MFN status were assessed at the "p rivileged" rate of import duty, while imports from 
other non-preferential sources were assessed at the "c ommon" rate of import duty.  The nomenclature 
in Ukraine's Customs Tariff reflected the Ukrain ian Foreign Economic Activity Classification of 
Goods, which was based on the 1996 version of th e Harmonized System nomenclature and the 
Combined Nomenclature of the European Comm unities.  The current Customs Tariff comprised 
approximately 11,000 tariff lines.  Most tariffs were levied at ad valorem  rates, but 1,762 tariff line 
items were subject to specific rates of duty.  Further details on the current applied tariffs are presented 
in Table 6.  
Table 6:  Ordinary customs duties (MFN rates) applied by Ukraine
 
Ukrainian applied customs tariff 
Customs duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 more 
than 25 specific 
rate Total 
number of tariff lines 1, 785 3,869 1,797 658 346 434 291 1,762 10,942 
total number of lines 
(%) 16.31 35.36 16.42 6.01 3. 16 3.97 2.66 16.10 100 
The maximum of the customs duty rate is: 
for items of groups 1-24: 50 % (of which 0.4% are higher than the 25 % rate  
for items of groups 25-97: 50 % (of which 0.1% are higher than the 25 % rate) 
average rate of the applied custom tariff  (%) 10.49     
average weighted rate of the applied custom tariff (%) 5.64     
 
- Other duties and charges levied on im ports but not on domestic production 
50. The representative of Ukraine said that imported petroleum products were subjected to a fee 
of € 0.01 per kg, earmarked for the Pension Fund.  The fee was levied at the time of customs 
clearance in accordance with Resolu tion No. 1460 of the Cabinet of Ministers of 18 September 1998 
and Law No. 1344 of 27 November 2003.  Accordi ng to Resolution No. 1995 of the Cabinet of 
Ministers of 24 December 2003, this fee would be  abolished with effect from 1 January 2005.   
51. The representative of Ukraine stated that the a pplication of "other duties and charges" other 
than the ordinary customs duties and fees and ch arges for services rendered would be in accordance 
with WTO provisions from the date of accession.  He  further confirmed that Ukraine would not list 
any "other duties and charges" in its Schedul e of Concessions and Commitments on Goods under  WT/ACC/SPEC/UKR/5 
 Page 17 
 
 
 Article II:(b) of the GATT 1994, binding such ch arges at "zero" from the date of accession.  The 
Working Party took note of this commitment.   
- Tariff rate quotas, tariff exemptions 
52. The representative of Ukraine said that the La w "On the Single Customs Tariff" provided for 
exemptions from import duty, tariff rate reductions , or the establishment of quotas for preferential 
imports.   
53. A Member requested a detailed explanation from Ukraine concerning the provision to 
establish quotas for preferential importation of goods  and other items and, in particular, its 
consistency with GATT provisions in cluding those contained in Articles I, III, VIII, XI, XIII, and 
Article 4 of the Agreement on Agriculture.   
54. A Member noted that Ukraine had applied a tariff rate quota on one  product – sugar – in 
2003, and requested a detailed description of the tariff rate quota regime applied by Ukraine.  
[to be completed] 
- Fees and charges for services rendered 
55. The representative of Ukraine said that the Cust oms Code (Articles 47, 76, 77, 85, 86 and 87) 
and Cabinet of Ministers' Resolution No. 65 "O n Customs Duty Rates " of 27 January 1997 had 
established fees for customs-related services such as customs clearance, temporary imports or exports, 
storage, warehousing, issue of certificates, registration, etc.  However, in order to simplify the clearance through Customs of motor vehicles a nd cargo, the Supreme Rada had approved the Law 
"On Amendments to the Law of Ukraine "On the Intr oduction of the Unified Fee charged at Points of 
Entry through the State Border of Ukraine" No. 2659-II І on 12 July 2001.  The Law provided for a 
one-time unified fee levied at the border and c overing customs inspection; sanitary, veterinary, 
phytosanitary, radiological and environmental cont rols; as well as the use of Ukraine's highways from 
the border to the point of destination.  The unified fee entered into force on 1 January 2004.  The 
unified fee was stipulated in EURO (Table 7), but payable in hryvnia at the official exchange rate.  
Beyond the unified fee, the new Customs Code of Ukraine No. 92-I У of 11 July 2002 envisaged only 
fees for customs clearance of goods outside the o ffices of the customs authorities or outside regular 
working hours (Article 71), to be applied from 1 January 2005.  Supplementary charges for off-
location or overtime customs clearance had been established by Resolution of the Cabinet of 
Ministers No. 93 of 18 January 2003, and ranged from US$20 to 50 per hour worked.  Ships arriving in Ukraine were charged port fees pursuant to Resolution No. 1544 of the Cabinet of Ministers "On WT/ACC/SPEC/UKR/5 
Page 18  
 
 Port Fees" of 12 October 2000 (detaile d information is provided in document 
WT/ACC/UKR/110/Add.2, Annex 7). 
Table 7:  Unified fee for customs clearance,  inspection and usage of Ukraine's highways
 
Unified fee in € 
Type of motor vehicle Capacity or weight of charged 
motor vehicle For performance of 
border control, per 
motor vehicle Supplement for use of 
Ukrainian highway to 
final destination, per 
kilometre 
From 10 to 30 seats inclusive  2 0.02 1. Buses  
Over 30 seats 5 0.02 
Under 20 tons inclusive 5 0.02 2. Trucks with or without 
trailers and tractors with 
or without semi-trailers  Over 20 to 40 tons inclusive 10 0.02 
Over 40 to 44 tons inclusive 10 0.1 
Over 44 to 52 tons inclusive 10 0.2 
From 52 to 60 tons 10 0.27 3. Heavy-weight motor 
vehicles  
Over 60 tons (per additional 10 ton) 10 0.78 
Under 5% inclusive - 0.05 
Over 5% to 10% inclusive - 0.1 
Over 10% to 20% inclusive - 0.27 4. Large-size motor 
vehicles with axial load 
exceeding  
Over 20% for each next 5% - 0.15 
5. Large-size motor 
vehicles with exceeding 
of width, height, length 
parameters  For each parameter  
- 0.03 
6. Railway car, container   2 - 
 
56. A Member noted that Ukraine charged port fees at differentiated rates – regular and reduced 
rate – according to the flag of the vessel, and requested that the two-fee system be removed upon 
accession to achieve consistency with Articles I, II and VIII of the GATT 1994.  In reply, the 
representative of Ukraine said that the Cabinet of Ministers had adopted Resolution No. 1069 "On 
amendments to the Regulation on port fees" on 17 Ju ly 2003.  The Resolution envisaged to equalize 
the regular and reduced-rate port fees for foreign owned vessels.   
57. Some Members sought confirmation that an ad valorem  component of the former customs 
clearance fee for goods valued at more than US$1, 000 had been eliminated on 1 January 2004.  These 
Members also noted that the unified fee, while e qual for domestic and forei gn operators, depended on 
the type of vehicle and not the cargo carried by it,  and therefore asked Ukraine to clarify how the 
unified fee could correspond to the approximate cost of the services rendered.   
58. The representative of Ukraine replied that the unified fee implied a major simplification of 
border crossing procedures, and that the level of th e fee corresponded to the average cost of all types 
of control performed at the border.    WT/ACC/SPEC/UKR/5 
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 59. [The representative of Ukraine confirmed th at Ukraine would ensure that any fees and 
charges for services rendered listed in Table 7 or in troduced in the future would only be applied in 
conformity with the relevant obligations of the GATT 1994, and from the date of accession any 
application of fees and charges by Ukraine for servi ces rendered on or in connection with importation 
or exportation would be in accordance with the relevant provisions of the WTO Agreements, in 
particular Articles I, V, VIII, X and XI of the GATT 1994.  After accession, information regarding the 
application and level of any such fees, revenues co llected and their use, would be provided to WTO 
Members upon request.  The Working party took note of these commitments.]   
- Application of Internal Taxes on Imports 
 - Excise Taxes 
60. Some Members noted that Ukraine's excise dut y regime differentiate d between imported and 
domestically-produced goods, providing for lower rates for domestically-produced wines, non-filter 
cigarettes, and certain motor vehicles, as well as reduced rates for ethyl alcohol used in research, 
laboratories or by health care institutions, and for the manufacture of certain goods.  Concerning 
alcoholic beverages, some Members also noted that  Ukraine required "excise stamps" to be fixed on 
each bottle prior to importation, whereas domestic producers were only required to affix the stamps 
before commercialization.  Ukra ine was requested to acknowledge the WTO inconsistencies in its 
present excise tax regime, and commit that Artic le III of the GATT 1994 would be observed fully 
from the date of accession.   
61. The representative of Ukraine said that excise taxe s were levied on alcoholic beverages, ethyl 
alcohol, tobacco, petroleum products, jewellery a nd motor vehicles on the basis of the Laws "On 
Rates of Excise Tax and Import Duties on Tobacco" No. 30/96- ВР of 6 February 1996, "On Rates of 
Excise Tax and Import Duties on Ethyl Alc ohol and Alcoholic Beverages" No. 178/96- ВР of 
7 May 1996, "On Rates of Excise Tax and Impo rt Duties on Certain Categories of Vehicles" 
No. 216/96- ВР of 24 May 1996, and "On Rates of Ex cise Tax and Import Duties On Certain 
Commodities" No. 313/96- ВР of 11 July 1996; as amended by the Laws "On Introducing 
Amendments to Certain Laws of Ukraine On Ta xation, Manufacture and Circulation of Excisable 
Goods" No. 195-IV of 24 October 2002 and "On Introducing Amendments to Certain Laws of 
Ukraine On Taxation of Excisable and Certain Other Commodities" No. 347- ІV of 
24 December 2002, and "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 
the Year 2003" and certain other Legislative Acts".   The excise tax rates in force in March 2004 and 
the products affected are enumerated in Table 8. WT/ACC/SPEC/UKR/5 
Page 20  
 
 62. He added that the Supreme Rada was considering a draft Law "On the Excise Duty" 
(Registration No. 3017), which would consolidate a ll laws currently governing matters related to 
excise taxation.  He stressed that the preferentia l tax rates applied to domestically-produced goods 
were temporary measures that would be phased out.   Thus, excise tax concessions for wine products 
and brandies manufactured in Ukraine had lapsed on 1 January 2004, the lower tax rate for denatured 
ethyl alcohol used in the production of goods pursuan t to a list approved by the Cabinet of Ministers 
would be applied until 1 January  2006, and the excise duty exem ption for domestically-produced 
motor vehicles would be eliminated on 1 January 2007.   
 - VAT 
63. The representative of Ukraine said that Value Added Tax was applied pursuant to the Law 
"On Value Added Tax" No. 168/97-SR of 3 April 1997, entering into force on 1 July 1997 and 
replacing the Cabinet of Ministers' Decree No. 14-92 "On Value Added Tax" of 26 December 1992.  
VAT was levied at the general rate of 20 per cen t, but numerous goods and services were exempt or 
zero rated.  Thus, the Law had zero-rated coal, co al products and electricity provided to households 
until 1 January 1999, and zero rate VAT was also applied to agricultural production in Ukraine.  
Parliament had rejected a proposal to introduce 6 per cent VAT on agricultural products, and 
4 per cent on forestry products and fish, and the present zero rate had accordingly been extended until 
1 January 2005.  Exports were zero rated.  Im ports from the Russian Federation had been assessed 
VAT since 1 July 2001, except for crude oil, natu ral gas, natural gas condensate and certain fuel 
elements.   
64. Some Members noted that sales of domestic  automobiles were exempt from VAT until 
1 January 2008, and that many other sectors - fro m shipbuilding to aircraft and spacecraft - enjoyed 
similar treatment.  A Member noted that Ukraine provided several forms of VAT exemptions to its agricultural producers that were inconsistent with  Article III of the GATT 1994, irrespective of 
whether these measures constituted a form of domestic support to local producers, and requested 
Ukraine to repeal these policies.   
65. The representative of Ukraine replied that VAT exemptions for domestically-produced motor 
vehicles, components and spare parts, and on inputs used in the production by the manufacturers, 
were being addressed in amendments to the La w "On Stimulation of Automobile Production in 
Ukraine".  Moreover, the draft Tax Code of Ukraine,  expected to enter into force on [1 January 2004], 
aimed at the harmonization of provisions in its Chap ter IV Value Added Tax with the requirements of 
the WTO.  He noted that the Law "On Value Added Tax" exempted medicines registered in Ukraine  WT/ACC/SPEC/UKR/5 
 Page 21 
 
 
 from VAT, but that imported medicines were also VAT exempt.  Proposals to cancel the benefits 
enjoyed by the shipyards and aircraft industry had been put before Parliament.  
66. Concerning the VAT treatment of domestic agri cultural production, he added that the Law 
"On Value Added Tax" had exempted agricultura l enterprises from VAT until 1 January 2004 with 
respect to transactions involving sales of goods (w orks, services) of their own production, including 
products manufactured under tolling arrangements,  except for excisable goods.  These exemptions 
had been extended with the entry into force on 1 January 2004 of the Law "On the Prolongation of 
Effect of Certain Provisions in the Law of Ukraine "On Value Added Tax"" No. 1352-IV of 
28 November 2003.  He stressed that agricultural pr oducers were required to pay VAT on their inputs, 
and the agro-industry calculated VAT on commod ities they purchased for further processing.  
However, these payments were not channelled into the State budget, but transferred to bank accounts 
used to subside purchases of agricultural equipment.  He considered this type of subsidy to be 
"revenue foregone" by his Government and thus  to be examined under the provisions of the 
Agreement on Agriculture.   
67. [The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply its domestic taxes including the excise taxes a nd the value added taxes in full compliance with 
the relevant provisions of the WTO includi ng Articles I and III of the GATT 1994, in a 
non-discriminatory manner to imports from all WTO Members and to domestically produced goods.  The Working Party took note of this commitment.]  
- Quantitative import restrictions, including  prohibitions, quotas and import licensing 
systems 
68. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative import restric tions to be introduced (i) in the event of a 
significant deterioration in Ukraine's balance of pa yments, or reserves of gold and foreign currency; 
(ii) to protect human, animal or plant life or health; public morals; the environment; national treasures 
of artistic, historic or archaeological value; or na tional security; (iii) on imports of precious metals, 
except for banking metals; (iv) for the protecti on of intellectual property, including patents, 
trademarks and copyright; (v) to fu lfil Ukraine's obligations under intern ational treaties; or (vi) in the 
implementation of safeguard measures.  In his view, these provisions were in accord with the 
situations foreseen in Articles XII, XIX, XX and XXI of the GATT 1994.   
69. Importation (and exportation) of arms, amm unition, military equipment and products 
containing information constituting State secrets, wa s governed by the Law "On State Control over WT/ACC/SPEC/UKR/5 
Page 22  
 
 International Transfers of Products of Milita ry Designation and Dual Use" No. 549-IV of 
20 February 2003.  Those engaged in such trade requi red authorization from the Cabinet of Ministers, 
and the control procedures had been laid down in seve ral Resolutions of the Cabinet of Ministers, i.e. 
Resolution No. 384 "On Approval of the Regulati on on Procedures for Control over Exports, Imports 
and Transit of Products that May be used in the Manufacturing of Chemical, Bacteriological 
(Biological) and Toxic Weapons" of 22 April 19 97; Resolution No. 563 "On Approval of the 
Regulation on Procedures for Control over Exports, Im ports and Transit of Missile Devices, as well as 
Equipment, Materials and Technologies used in the Manufacturing of Missile Weaponry" of 27 July 1995; Resolution No. 302 "On Approval of  the Regulation on Procedures for Control over 
Exports, Imports and Transit of Products that rela te to Nuclear Activities and May be used in the 
Manufacturing of Nuclear Weapons" of 12 March 19 96; and Resolution No. 1005 "On Procedures for 
Control over Exports, Imports and Transit of Cert ain Types of Devices, Equipment, Materials, 
Software and Technologies that May be used in th e Manufacturing of Armaments, Military or Special 
Equipment" of 22 August 1996.  
70. On the subject of licensing, the representative of Ukraine said that Ukraine had implemented 
a licensing system to shield consumers against lo w quality products, and to protect the environment 
from ozone depleting substances.  A completed Questionnaire on Import Licensing Procedures was 
provided in document WT/ACC/UKR/99, subse quently revised and updated in document 
WT/ACC/UKR/99/Rev.1.  The list of goods covered by the licensing regime and the licence terms 
were decided annually by the Cabinet of Minist ers upon a proposal from the Ministry of Economy 
and European Integration.  Goods subject to au tomatic licensing in 2004 are listed in Table 9. 
Table 9:  Automatic licensing of goods in Ukraine
 
HS Code Product description 
3808 10, 3808 20, 3808 30, 3808 90 (except for 
individual consignments, imported free of charge 
upon permission of the Mi nistry of Ecologic 
Resources exclusively for state testing, academic 
research and demonstrative experiments)  Insecticides (except for veterina ry medicines),    fungicides, 
herbicides, other anti-sproutin g products and plant-growth 
regulators, rodenticides (except veterinary medicines), as well 
similar remedies  
4907 00 10 00, 4907 00 91 00, 4907 00 99 00 Unused postage , excise labels and similar products being in 
circulation or have to be in circulation in the country of 
destination; stamp- impressed paper  
3907 40 00 00 Optical polycarbonates for production of discs for laser reading 
systems   
2833 25 00 00 Copper sulphate 
2710 00 98 00, 3004, 3208, 3209, 3212, 3214, 3304, 3305, 3306, 3307, 3402, 3403, 3405, 3506 91 00 00, 
3808, 3809, 3811, 3812, 
3814 00, 3820 00 00 00, 3824 90 70 00, 
3824 90 95 00, 3910 00 00  Products, which May contain ozone-depleting substances and 
are imported in aerosol package  
8415, 8418, 8424 10, 8476 21 00 00, 8476 81 00 00, 
9304 00 00 00  Products, which May contain oz one-depleting substances  WT/ACC/SPEC/UKR/5 
 Page 23 
 
 
 HS Code Product description 
2903 14 00 00, 2903 19 10 00, 2903 30 33 00,  
2903 41 00 00, 2903 42 00 00, 2903 43 00 00, 
2903 44 10 00, 2903 44 10 00, 2903 44 90 00, 
2903 45 10 00, 2903 45 15 00, 2903 45 25 00. 
2903 45 30 00, 2903 45 30 00, 2903 45 35 00, 
2903 45 40 00, 2903 45 45 00, 2903 45 50 00,  
2903 45 55 00, 2903 45 90 00, 2903 46 10 00, 2903 46 20 00, 2903 46 90 00, 2903 49 10 00,  
2903 49 30 00, 3824 71 00 00, 3824 79 00 00, 
3824 90 95 00, 2903 14 00 00 Ozone-depleting substances 
Source: Resolution of the Cabinet of Ministers No.1996 "On the List of Goods, Export and Import 
of Which is Subject to Licensing, and Wh ich Fall under the Quota Regime in 2004" of 
24 December 2003 (the Resolution does not establish any import quotas). 
71. He added that, for some of these products, the importer was required to receive prior approval 
from the relevant administrative agency before obt aining the (automatic) import license.  Thus, for 
importation of herbicides permission was granted by the Main State Inspection on Plant Protection at 
the Ministry of Agricultural Policy, for agro chemicals the relevant agency was the State 
Technological Center for protection of Land Fertility of the Ministry of Agricultural Policy, the Ministry of Science and Education approved the im portation of optical polycarbonate for production 
of discs and laser reading systems, and the Ministry  of Environmental Protection issued permits for 
ozone-depleting substances a nd products containing oz one-depleting substances. 
72. License applications were processed by the Mini stry of Economy and European Integration 
or, by delegation of authority, by the Ministry of  Economy of the Autonomous  Republic of Crimea, or 
the relevant division of oblast, Kiev and Sevastopol city State administrations.  The import license fee 
amounted to UAH 255 (about US$45). 
73. Some Members noted that Ukraine had restri cted livestock imports through annual quotas 
from 1997 to 2003 under the Law "On State Regulation of Agricultural Imports" No. 468/97 of July 1997, subsequently amended by Law No. 32/98 of January 1998, and sought a commitment 
from Ukraine not to maintain, introduce or reve rt to any such quotas or any other quantitative 
restrictions that have no valid WTO justificati on after accession, and that Ukraine would conform 
with the provisions of Article XI:1 of the GATT 1994 and Article 4 of the Agreement on Agriculture.   
74. A Member noted a statement by Ukraine that import quotas allocated to individual importers 
"may not exceed 35 per cent of the size of the quota period or such other period envisaged by the 
relevant decision of the Commission" and questio ned the consistency of this requirement with 
Article 3:5(h) of the Agreement on Import Licensi ng Procedures.  The representative of Ukraine 
replied that this provision stemmed from the anti monopoly legislation of Ukraine.  However, an WT/ACC/SPEC/UKR/5 
Page 24  
 
 importer having exhausted his 35 per cent share of  a quota could apply again for another licence 
within the same quota period.   
75. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
eliminate and would not introduce, re-introduce or ap ply quantitative restrictions on imports or other 
non-tariff measures such as licensing, quotas, bans , permits, prior authorization requirements, 
licensing requirements, and other restrictions having  equivalent effect, that cannot be justified under 
the provisions of the WTO Agreement.  He furt her confirmed that the legal authority of the 
Government of Ukraine to suspend imports and expor ts or to apply licensing requirements that could 
be used to suspend, ban, or otherwise restrict th e quantity of trade would be applied from the date of 
accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIX, XX, and XXI of the GATT 1994, and the Multilateral Tr ade Agreements on Agriculture, Sanitary and 
Phytosanitary Measures, Import Licensing Procedures,  Safeguards and Technical Barriers to Trade.  
The Working Party took note  of these commitments.]   
- Customs valuation 
76. The representative of Ukraine said that the Cust oms Code, which had entered into force on 
1 January 2004, had replaced the previous valuation rules based on the Law "On the Single Customs 
Tariff" No. 2097-XII of 5 February 1992.  [He c onfirmed that the Cabinet of Ministers' Order 
No.1537 of 12 October 2000 had remained in fo rce and effect until 1 January 2004, and had 
subsequently been amended to introduce clarificati ons to the Cabinet of Ministers' Order No. 1598, 
"On Approval of Procedures for De termination of Customs Values of  Goods and Articles transferred 
through the Customs Border of Ukraine" of 5 October 1998.] 
77. The new valuation regime was governed by  Articles 259-273 of the Customs Code, 
establishing the transaction value as the principal valu ation method (Article 259) and the hierarchy of 
valuation methods laid down by the Agreement on Implementation of Article VII of the General 
Agreement on Tariffs and Trade 1994 (the Customs Va luation Agreement ) in Articles 267 to 273.  A 
detailed examination of the provisions of the Customs Valuation Agreement and the corresponding 
provisions of the new Customs Code was provided in document WT/ACC/UKR/110/Add.2, pages 30-34.  The valuation provisions in the new Customs Code were, in his opinion, in full 
compliance with the WTO Customs Valuation Agreement.   
78. Some Members stressed that the Interpretativ e Notes to the Customs Valuation Agreement 
were an integral part of the Agreement, and needed to be incorporated in full in national legislation.  
Moreover, Ukraine's legislation did not seem to pr ovide the right of appeal to a higher authority  WT/ACC/SPEC/UKR/5 
 Page 25 
 
 
 within the Customs administration as an option to ta king a matter to the courts, and Ukraine's practice 
regarding the publication of judicial decisions did no t appear to be in line with the requirements of 
Article 12 of the Customs Valuation Agreement.  [Other discrepancies between the provisions of the 
WTO Agreement and the Customs Code with regard to valuation methods might be due to incorrect 
translation.] 
79. In reply, the representative of Ukraine said th at the State Customs Service was preparing a 
draft Law to amend the Customs Code to ensure the integration of the Interpretative Notes in 
Ukraine's legislation.  The right to appeal deci sions of the Customs authority was provided under 
Articles 264 and 265 of the Customs Code.  Decisions of the courts - particularly in the area of customs valuation - would be placed on the Internet site of the State Customs Service.  [The English 
translation of new Customs Code would be redone to  eliminate inaccuracies caused by translation.]   
- Rules of origin  
80. The representative of Ukraine said that Ukra ine's non-preferential rules of origin were 
governed by the Customs Code.  The Code established the main criteria for determining the country of origin for goods, while detailed regulations would be elaborated and introduced by the Cabinet of 
Ministers.  The regulations would include a provision to include the requirements of Article 2(h) and 
Annex II, paragraph 3(d) of the Agreement on Rules of  Origin, i.e. the right of an importer, exporter 
or any person with a justifiable cause to seek an origin determination prior to shipment, delivered 
within 150 days and valid for three years, providing the facts and conditions underlying the 
assessment remain comparable.   
81. As to preferential rules of origin, these we re governed by international treaties and 
agreements concluded by Ukraine, notably the rul es of origin of the CIS countries, adopted by the 
Council of Governments of the Commonwealth of Independent Countries on 30 November 2000.  
These rules were based on the wholly-obtained or minimal processing criterion as well as, for 
processed goods, the substantial transformation crite rion involving change of tariff heading and/or 
ad valorem percentage requirements.  The rules include d a provision on the right to request prior 
assessment of origin.  The rules had been published in official gazettes and were also accessible on 
the Internet.  The Customs Code included additi onal provisions concerning the confidentiality of 
information, the right of appeal against decisions of the Customs authorities in court, and the absence 
of retroactivity, in accordance w ith the Constitution of Ukraine. WT/ACC/SPEC/UKR/5 
Page 26  
 
 82. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
comply with the provisions of the WTO Agreement on Rules of Origin.  The Working Party took note 
of this commitment.]  
- Other customs formalities 
83. Some Members stated that Ukraine's custom s clearance procedures were cumbersome and 
encouraged Ukraine to make further progress in th e simplification and reform of its customs regime. 
84. The representative of Ukraine replied that the new Customs Code aimed at simplifying 
customs procedures.  He also pointed to the unified  fee for customs control and road usage that had 
entered into force on 1 January 2004 as one of the actions Ukraine was taking to streamline clearance 
of vehicles and cargo at the border.   
- Preshipment inspection 
85. Noting that Ukraine did not require mandatory pre-shipment inspection of goods, some 
Members stated that Ukraine, in the event that pr e-shipment inspection services would be employed in 
the future, would need to ensure  that such services would be carried out in observance of WTO 
provisions, e.g. in the application of fees and ch arges for services rendered, other WTO requirements 
in customs processing, and in providing a right of ap peal to the Government of the decisions of pre-
shipment inspection entities.   
86. [The representative of Ukraine confirmed that if Ukraine employed pre-shipment inspection 
services in the future, the Government of Ukrain e would comply with the provisions of the WTO 
Agreement on Preshipment Inspection.  The Work ing Party took note of this commitment.]  
- Anti dumping, countervailing duties, safeguard regimes 
87. The representative of Ukraine said that the Law "On Single Customs tariff" No. 2097-XII of 
5 February 1992 included general provisions for th e application of antidumping, countervailing and 
safeguard measures, and the Law "On the Amendment of the Law of Ukraine on the Uniform Rate of 
Duty" No. 334-XIV of 22 December 1998 together w ith the Law "On the Amendment of the Law of 
Ukraine on the System of Taxation" No. 333-XIV of 22 December 1998 provided the authority for 
levying price-based measures.   
88. Detailed provisions to implement the antidumpi ng regime were laid down in the Law "On 
Protection of National Producer From Dumped Imports" No. 330-XIV of 22 December 1998.   WT/ACC/SPEC/UKR/5 
 Page 27 
 
 
 Antidumping procedures were initiated by a domestic producer, or its labour or trade union, filing a 
complaint on behalf of the domestic industry with the Ministry of Economy and European Integration.  
The complaint should include evidence of dumping a nd injury, and establish a casual link between the 
dumped imports and the injury to the domestic industry.  The Ministry reviewed the complaint and decided whether to conduct an investigation.  An tidumping investigations were carried out by the 
Ministry in cooperation with the State Customs Service and the Interdepartmental Commission on 
International Trade.  Decisions to apply antidumpi ng duty were promulgated by  the Interdepartmental 
Commission on International Trade.  Current  antidumping measures in force and ongoing 
investigations are described in further detail in Table 10.   
89. He added that Ukraine's antidumping legislation was based on the Agreement on 
Implementation of Article VI of  the General Agreement on Tari ffs and Trade 1994 and, in his 
opinion, by and large in compliance with the Agreem ent.  However, the de minimis thresholds with 
respect to the volume of dumped imports were lowe r in current legislation than the thresholds 
stipulated in the Agreement.  The implementati on of several provisions in the Law was linked to 
Ukraine's entry into the WTO, notably its Article 2,  paragraph 2; Part 2, Article 38; and Part 9, 
Article 12.  In response to a specific question fro m a Member whether Ukraine had not established a 
practice to inform the authorities in the exporting country of the initiation of an antidumping investigation, and only intended to do so upon accession to the WT O, the representative of Ukraine 
replied that the Ministry of Economy and Europ ean Integration informed the complainants; the 
exporters, importers, and their associations; and the rele vant authorities in the country of export of the 
initiation of an antidumping investigation pursuan t to Article 12, paragraph 13 of the Law "On 
Protection of National Producer From Dumped Imports".   
90. The Law "On Safeguards of National Industry Against Subsidized Imports" No.331-XIV of 
22 December 1998 established detailed provisions for the application of countervailing measures.  
The Law was based on the Agreement on Subsidi es and Countervailing Measures and was, in the 
opinion of the representative of Ukra ine, consistent with the requirements of the Agreement.  As with 
antidumping actions, investigations  were conducted by the Ministry of Economy and European 
Integration in cooperation with the State Custom s Service and the Interdepartmental Commission on 
International Trade.   
91. The representative of Ukraine said that the La w "On the Application of Safeguard Measures 
Against Imports to Ukraine" No.332-XIV of 22 December 1998 laid down detailed provisions for the 
application of safeguard measures.  Safeguard  measures were applied by decision of the 
Interdepartmental Commission on International Trad e following investigations conducted by the WT/ACC/SPEC/UKR/5 
Page 28  
 
 Ministry of Economy and European Integration.  Completed and ongoing safegua rd investigations are 
enumerated in Table 11. 
92. His authorities had reviewed the consistency of the Law with the requirements of the 
Agreement on Safeguards and had found most of the provisions to be in compliance with the 
Agreement.  However, some of the provisions of the Law were inconsistent, notably its Article 10, 
paragraph 3 which recognized that factors other than  increased imports could cause injury but did not 
require that injury from these other causes not be attributed to increased imports, as required in 
Article 4.2 of the Agreement on Safeguards; a nd Chapter IV, which provided for a "Surveillance 
Measure" if the Ministry established a threat of se rious injury in the course of the investigation - by 
necessity prior to a final determination - a measure which had no counterpart in the Agreement.  The 
provisions of Article 16 did not comply fully with the provisions of Article 5.1 of the Agreement on 
Safeguards.  Moreover, in applying definitive measures, Article 16.3 required the Commission to 
specify the countries, which was not consistent with  Article 2.2 of the Agreement, although Article 21 
exempted developing WTO members from this provision.  Articles 18 and 19 of the Law would also need to be revised to make the terms and pro cedures for review and liberalization of safeguard 
measures consistent with Article 7 of the Agreem ent.  A Law was in preparation to bring the 
provisions of the Law "On the Application of Safegua rd Measures Against Imports to Ukraine" in line 
with WTO requirements. 
93. Some Members highlighted a number of difficulti es experienced in connection with Ukraine's 
implementation of safeguard measures.  Concer ning safeguards taken in 2000 on imported plates, 
sheets, films and other articles of polyurethane, Me mbers noted late receipt of information which in 
addition had been insufficient to prove a surge in impor ts, the injury to industry, and the causal link.  
Moreover, the protective quotas had been set at appr oximately 2.5 times below the average of imports 
in the last three representative years, which was not consistent with Article 5 of the Safeguards 
Agreement.  These Members requested that this and other safeguard measures, and practice not 
corresponding WTO rules, be eliminated as soon as possible. 
94. In reply, the representative of Ukraine noted that domestic producers of polyurethane had 
experienced a decline in production of 33 per cent dur ing the investigation period.  However, this 
safeguard measure had expired on 3 October 2003.  At present, Ukra ine applied safeguard measures 
to imports of five items, four of them were subj ect to quotas and one item (b iscuits) to an additional 
duty.  More than 92 per cent of the imports, prio r to the introduction of safeguards, originated in non-
WTO Members.  A review was underway with regard  to safeguard measures applied to imports from 
WTO Members in order to bring them into compliance with the Agreement on Safeguards.  WT/ACC/SPEC/UKR/5 
 Page 29 
 
 
 95. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
comply with the provisions of the WTO Agreements on Anti-Dumping and on Subsidies and 
Countervailing Measures.  The Working Part y took note of these commitments.]  
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
96. The representative of Ukraine said that export du ties had been introduced on the basis of the 
Laws "On Export Duty on Live Cattle and Hides" No. 180/96- ВР of 7 May 1996 and "On Export 
Duty Rates for Seeds of Some Oil Crops" No. 1033-XIV of 10 September 1999, as amended by Law No. 2555- ІІІ of 21 June 2001.  He noted that the export dut y on oilseeds, originally set at 21 per cent, 
had been reduced to 17 per cent in 2001.  The produc ts covered and the corresponding rates of duty at 
present are listed in Table 12.   
Table 12:  Export duties levied by Ukraine
 
Duty rate Goods' HS 96 
code Goods' HS 96 description in per cent of customs 
value Minimum ( €/ton) 
Live animals: 
01.02.90100 Live cattle:  Y oung cattle weighing 350 kg 
and less; Cattle we ighing over 350 kg 75 1,500 
01.02.90310 Heifers (female bovi nes that have never 
calved), cows, bulls, bullocks, etc.  55 540 
01.04.10 Live sheep  50 390 
Oilseeds: 
12 04.00900 Flax seeds, shatte red or non-shattered  17 - 
12.06.00900 Sunflower seeds, shattered or non-shattered  17 - 
12.07.99990 False flax seeds only  17 - 
Hides:  
41.01 Cattle hides  30 400 
41.02 Sheep or lamb skin  30 €1/animal 
41.03.90000 Pigskin only  27 170 
Non-ferrous metal: 
 
[to be completed] 
 
97. Some Members stated that Ukraine's export duties were very high, with a strong trade-
distorting impact, and in some cases prohibitive for trade.  Ukraine was requested to continue phasing 
out its export duties, so that these would be eliminat ed by the date of Ukraine's accession to the WTO, 
and thereby allowing Ukraine to commit not to apply export duties as a Member of the WTO.   WT/ACC/SPEC/UKR/5 
Page 30  
 
 98. In reply, the representative of Uk raine stated that export duties per se were consistent with the 
WTO Agreements.  The export duty on oilseeds ha d resulted in increased capacity utilization among 
seed processors and higher domestic output of oil, margarine, special fats and mayonnaise.  A 
reduction in the export duty rates was not envisaged at  this stage.  As for live animals and hides and 
skins, he noted that the consumption of meat and meat products had declined substantially in Ukraine 
in the 1990s to the detriment of domestic producers.  The introduction of export duty on hides had 
resulted in a substantial improvement in the struct ure of Ukraine's exports of hides.  However, 
Ukraine recognized the negative impa ct the export duties had on investment and bilateral trade, but a 
proposal to repeal the export duties on live cattle a nd hides had been defeated in the Supreme Rada in 
2000, and the Cabinet of Ministers had rejected a similar proposal in 2002.  The Customs Council had 
recently approved a draft law which would reduce the export duty on cattle hides to 10 per cent 
(minimum € 100 per ton).  The proposal was currently  before the Supreme Rada.  He stressed that 
agricultural producers which were legal entities in any case were allowed to export live cattle, except 
young cattle weighing 350 kg or less and hides from th eir own production, without payment of export 
duty.   
99. Some Members noted that Ukraine had also established minimum "indicative" export prices 
for a wide range of goods, and requested Ukra ine to explain why this measure should not be 
considered an export restriction, or related to export restrictions.  In their view, Ukraine should 
eliminate its minimum export prices by the date of  accession, and commit not to apply or revert to 
minimum export prices after accession, thereby ensuring conformity with Article 4 of the Agreement 
on Agriculture and Article XI:I of the GATT 1994. 
100. The representative of Ukraine replied th at the Commercial Code No. 436-IV of 
16 January 2003, which had entered into force on 1 January 2004, in its Article 189, clause 4, had 
maintained the legal basis to stipulate indicative pr ices.  In his view, Article XI:I did not apply to 
restrictions applied temporarily to prevent a serious  shortage of products of critical importance to an 
exporting country.  The Ministry of Economy and European Integration established the indicative prices based on analytical input from the State In formation and Analytical Centre for External 
Commodity Markets Monitoring (Derzhzovnishinform ).  The prices were binding on business entities 
entering into sales/purchase contracts.  The minimum indicative prices in force in May 2003 are listed 
in Table 13.     
101. The indicative prices were established for products subject to export restrictions or "special 
regimes", products subject to special procedures according to Articles 19 and 20 of the Law "On Foreign Economic Activity", Ukrainian exports subject  to antidumping action in foreign markets, or  WT/ACC/SPEC/UKR/5 
 Page 31 
 
 
 as required to implement Ukraine's international obligations.  Thus, for agricultural products the 
indicative prices had been introduced to ensure e ffective implementation of Ukraine's export duties, 
while the indicative prices on ferrosilicium, ferro chrome silicon, ferromagnesium silicon, carbamide, 
rolled steel, heavy sheet rolled metal, ammonia a nd ferro-concrete reinforc ements were due to 
antidumping measures taken by foreign trading partne rs.  He added that the Order No. 547-a of the 
Ministry of Foreign Economic Relations and Tr ade of 31 August 1998 allowed business entities to 
deviate from the indicative prices if they could document factors that would justify a deviation from 
the stipulated price in their contracts. 
102. Some Members noted that Ukraine appeared  to apply export licence fees derived in 
proportion to individual income in Ukraine or as a percentage of the transaction value, whereas 
Article VIII of the GATT 1994 stated that all fe es and charges related to importing or exporting 
should be limited to the approximate cost of the services rendered.  Ukraine was invited to describe 
the steps it was taking to ensure the consistency of its fees and charges with the provisions of 
Article VIII of the GATT 1994 prior to accession.   
103. The representative of Ukraine said that export licences were issued against a fee equal to 
0.1 per cent of the value of the export contract.  He added that, pursuant to Cabinet of Ministers' 
Resolution No. 285 of 7 March 1998, customs cleara nce of scrap metal and ferrous and non-ferrous 
metal scrap was subject to a fee five times higher than the ordinary customs clearance fee for such 
transactions, except for business entities exporting su ch products pursuant to a State program for 
utilisation of metals in common types of ammuniti on not suitable for further use and storage.  The 
additional fee was set to be eliminated on 1 January 2005 pursuant to Law No. 1344 of 27 November 2003 and Cabinet of Ministers' Resolution No. 1995 of 24 December 2003.   
- Export restrictions, including export licensing procedures  
104. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative export restricti ons to be introduced (i) in the event of a 
considerable imbalance in the internal market, pa rticularly of agricultural goods, fish and fish 
products, foodstuff and priority industrial goods, as well as other goods of vital importance to 
Ukraine; (ii) to protect human, animal or plant lif e or health; public morals; the environment; national 
treasures of artistic, historic or archaeological value;  or national security; (iii) on exports of precious 
metals, except for banking metals; (iv) for the prot ection of intellectual property, including patents, 
trademarks and copyright; (v) to fu lfil Ukraine's obligations under intern ational treaties; or (vi) in the 
implementation of safeguard measures.  In his view , these provisions were accord with the situations 
foreseen in Articles XI, XIX, XX and XXI of the GATT 1994 and the TRIPS Agreement.   WT/ACC/SPEC/UKR/5 
Page 32  
 
 105. He added that Ukraine principally restricted exports through the application of export duties 
on some products, as noted above.  In addition, Ukra ine prohibited exports of scrap non-ferrous metal 
pursuant to the Law "On Scrap Metal " No. 619-XIV of  5 May 1999.  Licensing was not applied.  He 
reiterated that Article XI:1 of the GATT 1994 did no t apply to bans or restrictions on exports that 
were applied temporarily in order to prevent a serious  shortage of products of critical importance to an 
exporting country.   
106. Some Members requested full information i ndicating the basis on which Ukraine would 
assess that a serious shortage of products of crucial importance to Ukraine continue to exist.  Ukraine 
should also detail the measures applied to domestic producers (to justify measures under 
Article XX(g)) and any government stabilizati on plans in place (to justify measures under 
Article XX(i)).  Unless such justifications could be provided, Ukraine's export restrictions on non-
ferrous metals and scrap metal would need to be eliminated by the date of accession.   
107. The representative of Ukraine replied that scr ap ferrous metals, which constituted a raw 
material for Ukraine's metallurgy industry, was in  critically short supply.  Ukraine had no other 
domestic source of raw material for most non-ferrous metals.   
108. Some Members requested that Ukraine remove, by the date of accession, the WTO-
inconsistent policies in relation to exports of live animals, hides and skins, non-ferrous metal scrap 
and sunflower seeds and commit not to introduce or revert to any such export restrictions after 
accession in order to maintain conformity with Ar ticle XI:1 of GATT 1994 and, in view of the 
discriminatory effect such restrictions May have on imported products, to comply with Article III:4 of 
GATT 1994 and Article 4 of the Agreement on Agriculture.   
- Export subsidies 
109. Some Members sought a commitment from Ukrain e that from the date of accession it will not 
maintain subsidies, including export subsidies which met the definition of a prohibited subsidy, within 
the meaning of Article 3 of the Agreement on S ubsidies and Countervailing Measures and that it will 
not introduce such prohibited subsidies in the fu ture, and that export financing and other export 
promotion policies will be operated in conformity with WTO provisions.    WT/ACC/SPEC/UKR/5 
 Page 33 
 
 
 C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 110. Some Members requested that Ukraine provide  information on its non-agricultural subsidy 
programmes in the format applicable to WT O Members under the Agreement on Subsidies and 
Countervailing Measures (ASCM). 
111. The representative of Ukraine replied that a no tification consistent with the requirements of 
Article 25.1 of the ASCM was in preparation and wo uld be forwarded to the Working Party as soon as 
possible.  In the interim, he provided informati on on sector-specific subsidies and incentives provided 
to shipbuilding, coal mining, steel, the automotive industry, aircraft construction, the space industry, and the chemical industry.  On a general note, he  observed that tax arrears had been written off for 
insolvent enterprises in 2001.  This was a one-tim e write-off based on the Law "On Procedures for the 
Repayment by Taxpayers of Arrears to B udgets and State Target Funds" No. 2181 of 
21 December 2000.   
112. The Law "On Measures of State Support for the Ship-Building Industry in Ukraine" 
No. 1242-XIV of 18 November 1999, as amended, established the legal basis for support to the 
shipbuilding industry from 1 January 2000 until 11 Ja nuary 2005.  Support was available for market 
development, cost reduction measures, research  and development, and projects to enhance 
productivity.  Subsidies were provided in the form of deferred tax payments, notably for advances 
received from clients, which would only be booked and subject to profit tax at the time of a ship's 
delivery; VAT and customs duty exemptions on impor ted materials, equipmen t and assembled parts 
provided goods of similar specifications were not manufactured in Ukraine; exemption from payment of land tax; zero rated VAT on the final products ; and a VAT exemption on design and development 
works.  The Cabinet of Ministers approved the list of shipyards eligible for support, as well as an annual list of products covered by the VAT and cu stoms duty exemptions.  A proposal to terminate 
the VAT and tariff exemptions on imported materi als, equipment and assembled parts was being 
considered in connection with the promulgation of the State budget for 2004.   
113. As for support to coalmining, the representative of Ukraine said that subsidies were governed 
by the policies laid down in the Mining Law and a restructuring programme "Ukrainian Coal", 
approved by Cabinet of Ministers' Resolution No . 1205 of 19 September 2001.  The purpose of the 
subsidies was to modernize the mining industry an d thereby reduce production costs.  According to 
Cabinet of Ministers Order No. 182- р of 31 March 2003, the overall level of support was not to 
exceed 5 per cent of the cost of production.   Di rect subsidy payments we re provided pursuant to WT/ACC/SPEC/UKR/5 
Page 34  
 
 Cabinet of Ministers' Resolution No. 1311 "On Procedures for Provision and Identification of 
Amounts of State Support to Coal Mining Enterpri ses for Partial Coverage of Production Cost and 
Construction and Technical Re-equipment of Ente rprises producing Coal, Lignite (Brown Coal) and 
Peat" of 21 August 2003.  Previously, subsidies ha d been provided pursuant to Cabinet of Ministers' 
Resolutions No. 1733 of 27 December 2001 and No. 26 of 6 January 1999.  The Ministry of Fuel and Energy approved the payments, which were allocated  by its Industry Commission within the limits set 
by the budget.  The Commission assessed the effici ency of the subsidies on a monthly basis, and 
would make a proposal to the Ministry on adjustment in support levels for the next budgetary period. 
114. The Ministry estimated the annual production of  various types of coal, and would target 
support toward those types of coal where production would fall short of domestic demand.  Eligible 
for support were enterprises which satisfied all of  four criteria, i.e. (i) possessing considerable 
reserves of quality coal; (ii) inability to support viable modernization from own funding; 
(iii) reporting an operating loss for the last acc ounting year; and (iv) provision of adequate 
documentation on the enterprise's financial situa tion.  Support was allocated to State-owned and 
privately owned enterprises alike.  Asked to prov ide data on coal production,  exports and level of 
support, he added that during the first nine months  of 2003 total production of coal had amounted to 
44.6 million tons, of which 1.1 million tons had been  exported.  Two third of the exported coal was 
produced by mines which did not receive St ate support, while the support accounted for 
approximately 9 per cent of the cost of production for the subsidized enterprises exporting coal.   
115. The Law "On Stimulation of Production of Motor Cars in Ukraine" No. 535/97-VR of 
19 September 1997, as amended, provided subsidies in  the form of deferred tax payments to the motor 
vehicle industry – manufacturers of automobiles, buses and spare parts – until 1 January 2008.  Eligibility was linked to the level of investment; for passenger cars minimum US$ 150 million, trucks 
and buses at least US$ 30 million, and minimum US$ 10 million for the production of components 
and spare parts.  Exemptions from land tax were al so linked to the level of investment.  VAT and 
import duty exemptions on production inputs, includi ng car assemblies, were available provided such 
goods were not manufactured in Ukraine.  VAT was zero  rated on the final products of the industry.   
116. The Law "On State Support of Aircraft Constr uction Industry in Ukraine" No. 2660-III of 
12 July 2001 provided for deferred tax payments to the aircraft industry from 1 January 2002 until 
1 January 2007.  Tax benefits included a delay in the booking to income of advance and preliminary 
payments from clients until delivery of the aircra ft or final product; exemption from land tax; and 
VAT and tariff exemption on imported materials, equipment and components provided such goods  WT/ACC/SPEC/UKR/5 
 Page 35 
 
 
 were not manufactured in Ukraine.  The Cabinet of Ministers approved an annual list of products 
covered by the VAT and customs duty exemptions.   
117. The Law "On State Support of Space Activity" No. 1559-III of 16 March 2000 provided tax 
benefits to the space industry until 1 January 2009.   The industry was exempted from the land tax, 
imported inputs were exempt from VAT, and sales of  final products were also VAT exempt.  The 
Cabinet of Ministers approved the list of produc ts, import volumes and related procedures for VAT 
exempt imported inputs.   
118. Tax benefits to the construction industry  were based the Law "On Amending Some 
Legislative Acts of Ukraine due to Adoption of th e Law of Ukraine "On Performing an Experiment in 
Housing Construction on the Basis of Ky ivmiskbud Holding Company" No. 1694-III of 
20 April 2000.  The benefits were  related to housing savings account s held by individuals and banks' 
reserves for long-term savings deposits.  The progr amme would be in place until 1 January 2006.   
119. Subsidies to the steel industry had been provided from 1 July 1999 to 1 January 2002 
pursuant to the Law "On the Conduct of the Economi c Experiment at Enterprises of the Mining and 
Smelting Sector in Ukraine" No. 934-XIV of 14 July 1999.  The programme had expired and no 
subsidies were provided during 2003.  The chemical  industry had been grante d investment incentives 
until 1 January 2003 in accordance with the Law "On Taxation of Enterprise Profit".   
120. Some Members of the Working Party sought a commitment from Ukraine that from the date 
of accession it would not maintain subsidies, incl uding export subsidies which met the definition of a 
prohibited subsidy, within the meaning of Article  3 of the Agreement on Su bsidies and Countervailing 
Measures and that it would not introduce such prohi bited subsidies in the future, and that export 
financing and other export promotion policies would be  operated in conformity with WTO provisions.   
- Technical barriers to trade, sa nitary and phytosanitary measures 
121. The representative of Ukraine said that the principal laws governing standards, technical 
regulations and conformity assessment were th e Laws "On Standardization" No. 2408-III of 
17 May 2001, "On Conformity Assessment" No. 2 406-III of 17 May 2001, "On Accreditation of 
Conformity Assessment Bodies" No. 2407-III of 17  May 2001, and "On Me trology and Metrology 
Activity" No. 113/98 of 11 February 1998; and fo r mandatory product certification the Laws "On 
Protection of Consumer Rights", "On State Regula tion of Imports of Agricultural Products", "On 
Labour Protection", "On Quality and Safety of Foodstuffs and Raw Food", "On Communications", 
"On Highway Traffic", "On Transport", "On Permissible Activity in the Area of Nuclear Energy Use", WT/ACC/SPEC/UKR/5 
Page 36  
 
 and "On Tourism".  A draft Law "On Amendment of  the Law on Metrology and Metrology Activity" 
was in preparation to provide more precision to th e application of the relevant laws.  He provided a 
detailed comparison between Ukraine's basic legisla tion in this area and the provisions of the TBT 
Agreement in document WT/ACC/UKR/113.   
122. The State Committee of Ukraine for Technical Regulation and Consumer Policy 
(Derzhspozhyvstandart) was the main agency invo lved in the formulation and implementation of 
Ukraine's policies in this area.  In the area of st andardization, priority was given to harmonization 
with international and European standards and, in adopting EC standards as national standards, 
preference was given to those EC standards that were  identical to international standards.  He noted 
that approximately 80 per cent of the 1,314 na tional standards adopted during 2001-2003 were 
identical to international standards.  In all, some  1,500 harmonized standards were in effect in early 
2004, and he estimated that around 8,000 standards w ould need to be implemented in Ukraine.   
123. Concerning technical regulations and conformity  assessment, he noted that Ukraine operated 
a State certification system (UkrSEPRO) based on six certification schemes, i.e. certification of either (i) single products; (ii) groups of products or articles; (iii) serially manufactured products; 
(iv) products with examination/inspection of producti on; (v) products with attestation of production; 
or (vi) products with assessment of a quality system or certification of a quality system.  The State Committee had drawn up a list of the products subject  to mandatory certification, approved by Order 
No. 498 of Derzhspozhivstandart of  30 August 2002.  However, th e coverage of the mandatory 
certification system was diminishing gradually as Uk raine was reviewing its regulations to conform 
with basic international practice, i.e. compliance wi th standards which - by definition - was voluntary, 
or mandatory requirements to be prom ulgated in technical regulations.   
124. Some Members welcomed the steps that Ukraine was taking to make technical regulations, 
standards, certification procedures and labelling re quirements compatible with WTO obligations, and 
in particular the "modular approach" to confor mity assessment.  However, producers should be 
allowed to choose between different conformity asse ssment procedures depending on the level of risk 
to consumers, workers and others, including the choice of a manufacturers' declaration for low to 
medium risk products and, for higher risk produc ts, third party certification such as ISO 9000 should 
constitute an alternative to costly an d time-consuming plant inspections.   
125. In reply, the representative of Ukraine noted  that the Law "on Conformity Assessment" 
(Articles 9 to 11) allowed manufacturers' declarati on of conformity or certificates of conformity, for 
the time being based on UkrSEPRO, depending on the le vel of risk.  He added that 11 draft technical 
relations had been elaborated covering the c onformity assessment modules used in technical  WT/ACC/SPEC/UKR/5 
 Page 37 
 
 
 regulations and rules for the granting and use of marks of conformity; the safety of low-voltage 
equipment; electric household refrigerating devices; electromagnetic compatibility; non-automatic 
weighing devices; and the safety of gas appliances;  boilers; simple pressurized vessels; equipment 
operating under pressure; lifts; and toys.  The t echnical regulation "On Modules of Conformity 
Assessment and Requirements to Marking with Na tional Conformity Assessment Mark Used in 
Technical Conformity Assessment Regulation", a pproved by Cabinet of Ministers' Resolution 
No.1585 of 7 October 2003, was built on EEC Decision No.93/456 "On Modules of Conformity 
Assessment Used in Technical Directives on Harmonization and Rules of CE Marking" and thus, for low-level risk products, provided for the application of module A, i.e., declaration of conformity.   
126. He added that Order No. 633 of Derzhs tandart "On Approval of Procedures for 
Accomplishment of Works concerned with Certific ation of Foreign Seria lly Manufactured Products" 
of 18 August 1998 had been repealed, and impor ted goods were no longer inspected.  In case of 
mandatory certification only a conformity certificate would be required.   
127. Regarding establishment of a TBT Enquiry Poin t, the representative of Ukraine said that 
Cabinet of Ministers' Resolution No. 84 of 1 Febr uary 1995 had establishe d a National Information 
Centre of the International Information Netw ork (ISONET), allowing Derzhspozhyvstandart to 
provide regular information (notifications) on the development and adoption of technical regulations, 
products subject to mandatory certification, standa rdization programmes, as well responses to queries 
of WTO members.   
128. Having examined document WT/ACC/UKR/113, a Member remained concerned that 
Ukrainian legislation did not appear to reflect fully the provisions of the TBT Agreement, notably that technical regulations should not be maintained if  their objectives could be addressed in a less trade-
restrictive manner, and the recognition of other Memb ers' regulations as "equivalent" rather than the 
principle of "adoption" of the regulations of others.  Ukraine was also requested to clarify how it 
would meet the requirements of the TBT Agreement with respect to the preparation, adoption and 
application of technical regulations by local government bodies and non-governmental bodies, and 
whether Standard DSTU 1.12-2002 "On Rules of provid ing notifications to trade partners of Ukraine" 
met the requirements of Article 2.9 of the Agreement.   
- Sanitary and Phytosanitary Measures   
129. The representative of Ukraine said that his authorities had embarked on a programme of 
reform to bring Ukraine's regulation of sanitary  and phytosanitary measures in line with WTO 
requirements, in the first instance, and eventually al so with the standards of the European Union.  He WT/ACC/SPEC/UKR/5 
Page 38  
 
 provided detailed information on ongoing and planned efforts in the form of a Sanitary and 
Phytosanitary Measures (SPS) Completion Report (document WT/ACC/UKR/110/Add.3 and Add.4), 
and an "Action Plan for Resolution of Problem Issues, particularly at the State Border", reproduced in 
Annex 8 of document WT/ACC/UKR/110/Add.1.   
130. In pursuance of Presidential Decree No. 797 "On Additional Measures Towards Acceleration 
of Ukraine's WTO Accession" of 5 September 2001,  key legislation such as the Laws "On Ensuring 
Sanitary and Epidemic Safety of the Population" , "On Quality and Safety of Foodstuffs and Food 
Raw Materials", "On Protection of Population from In fectious Diseases", "On Veterinary Medicine", 
"On Responsibility of Enterprises for Violation on th e Law on Veterinary Medicine", "On Quarantine 
of the Plants" and "On Amendments to the other La ws in Connection to the Adoption of the Law on 
Quarantine" as well as secondary legislation in th is area, were being examined and amended as 
necessary to bring national legislation into conform ity with international requirements and standards. 
131. At present, however, Ukraine's legislative system concerning SPS measures remained 
complex and fragmented, as illustrated by the "Pr ovisional List of Legislation Relevant to SPS 
Issues", reproduced in Annex B to document WT/ACC/UKR/110/Add.3, and the fact that the 
administration of SPS measures fell within the scope of several institutions, including the Ministries 
of Health; Economy and European Integration; Envi ronment; and Agrarian Policy; the Department of 
Veterinary Service, the Sanitary-Epidemiological De partment, the State Service for Plant Quarantine, 
the State Customs Service, and the Medved Institu te of Ecological Hygiene and Toxicology.  Thus, 
for example, imported food of animal origin was subj ect to certification by the Ministry of Health and 
authorization by the State Committee on Standardiza tion, the certificate was checked at the Health 
Border Point and the product, including collection of a sample, at the Veterinary Border Point, 
followed by surveillance in the ma rket by the Epidemiological Unit, the Veterinary Service and the 
Association of Consumers' Rights.   
132. A project funded by TACIS had also concluded that Ukraine's system of Border Inspection 
Points would need to be reviewed.  All consi gnments of imported food of  animal origin were 
subjected to elaborate laboratory tests with part of the costs covered by the owner of the goods.  Meat 
and poultry were, for example, tested for toxic elements (lead, cadmium, arsenic, copper, zinc, 
mercury), ten different pesticides, micotoxine, micr obiological parameters and radionuclide, at a cost 
of approximately US$ 120 per consignment.  More over, these costs were likely to increase in the 
future as the State would no longer support this activ ity.  In this connection, the representative of 
Ukraine noted that the Ministry of Health (Ord er No. 247 of 9 October 2000) had confirmed a new 
procedure for issuing medical hygiene certificates, and that the Cabinet of Ministers' Resolution  WT/ACC/SPEC/UKR/5 
 Page 39 
 
 
 No. 1569 "On the Procedure for Collecting the Unified Fee at Points of Crossing the State Border of 
Ukraine" of 24 October 2002 included a list of the products subject to sanitary and phytosanitary 
control at the border, determined pursuant to UCC FEA.   
133. Concerning the establishment of an SPS Enquiry Point, its location, organization and work 
had yet to be determined.  One pr oposal under consideration was to establish an Enquiry Point in each 
Ministry and to prepare an integrated databa se.  The establishment of a National Notification 
Authority was not considered a matter of priority at present.   
134. Some Members noted the ongoing work in Ukra ine to improve the legal framework and 
related practices in the application of sanitary and phytosanitary measures, and stated their 
expectation that Ukraine would be in full conformi ty with all provisions of the SPS Agreement upon 
accession.   
- Trade-related investment measures 
135. Some Members noted that the Law "On Stimula tion of Production of Motor Cars in Ukraine" 
of 19 September 1997 contained certain  trade-related provisions includi ng local content requirements.  
These Members requested Ukraine to remove these el ements.  A Member also noted that Ukraine's 
regulation of the sugar market appeared to infri nge several provisions of the Agreement on Trade-
Related Investment Measures.  In  particular, Ukraine's policy of  mandatory exportation of sugar 
refined domestically from raw sugar of foreign origin  violated Article 2.1 of the TRIMs Agreement in 
that it required an enterprise to use domestic goods in terms of the va lue and volume of local 
production and limited an enterprise's purchases or u se of imported raw sugar to the volume of local 
products exported.  This Member also considered that Ukraine's minimum price policies constituted a 
prohibited TRIM in the meaning of Annex 1(a) as the purchase or use by an enterprise of domestic 
products was required to obtain an advantage on the sal e of refined sugar.  Finally, Ukraine's internal 
production quota for sugar under which producers were  required to sell a fixed quantity of refined 
sugar on the domestic market limited the sale for ex port and thereby represented a prohibited TRIM in 
the meaning of Annex 2(c) of the TRIMs Agreemen t.  This member requested Ukraine to abolish 
these requirements and restrictions, and to remove minimum internal prices on sugar. 
136. The representative of Ukraine replied that the Law "On Stimulation of Production of Motor 
Cars in Ukraine" had been amended on 15 N ovember 2001 to eliminate the local content 
requirements.  Other measures such as exemptions from VAT and excise taxes on sales of new vehicles produced by the benefiting enterprises had not been removed.   WT/ACC/SPEC/UKR/5 
Page 40  
 
 137. As for sugar, his Government would ame nd the Law "On State Regulation of Sugar 
Production and Sale" No. 758-XIV of 17 June 19 99 and abolish the requirement of mandatory 
exportation of sugar.  He considered the other ex isting regulations in compliance with the provisions 
of the TRIMs Agreement.  Minimum prices for refine d sugar were set irrespective of which raw sugar 
(beet sugar or raw cane sugar) was used to refine su gar.  Unlike beet sugar,  raw cane sugar was not 
produced in Ukraine.  In his view, the application of minimum prices to sugar complied with Article 6 
of the Agreement on Agriculture and did not c onstitute a prohibited TRIM in the meaning of 
Article 1(a) of the TRIMs Agreement.  With rega rd to Ukraine's production quota on refined sugar, 
under which producers were required to sell a fixed quantity of refined sugar on the domestic market, 
he explained that Ukraine's legislation provided fo r two other quota systems, one for the supply of 
sugar outside Ukraine in accordance with internatio nal treaties (quota B) and one for sugar produced 
in excess of the first two quotas and intended for sal e exclusively outside Ukraine (quota C).  He was 
therefore of the opinion that the quota on the production of refined sugar (quota A) did not restrict exports. 
- State-trading entities 
138. The representative of Ukraine provided general information on the role of State-owned 
enterprises in Ukraine's economy and foreign trad e in document WT/ACC/UKR/67 and Addendum 1.  
Referring to enterprises owned by the State- thus  excluding those owned by local authorities - he 
noted that the share of State-owned enterprises in the total output of Ukraine had declined from 40 per 
cent in 1999 to one third in early 1999.  The nu mber of State-owned enterprises engaged in exports 
had fallen from 1,500 in 1996 to 600 by early 1999.  However, as Ukraine's exports had declined 
significantly during this period, the State-owned en terprises' share in exports had actually increased 
slightly during in the second half of the 1990s, to reach 19 per cent in the first three months of 1999.  
139. In response to requests for detailed informati on on the State trading enterprises and evidence 
that these were operating in accordance with Artic le XVII of the GATT 1994, he provided a list of 
13 State-owned enterprises in document WT/ACC/ UKR/110 (item No. 62).  He stated that the 
activities of these enterprises were in conform ity with Article XVII of the GATT 1994.   
140. Some Members reiterated their request for de tailed information on the operation and purpose 
of each enterprise, stating why these should be cons idered State trading enterprises, and documenting 
that their actions were in conformity with the re quirements of Article XVII.  Ukraine was asked to 
confirm that it had enumerated all enterprises enjoyi ng exclusive or special privileges in relation to 
purchases or sales involving export or imports.  A Member requested additional information on "Khlib Ukrainy", which had not been included in the list of 13 enterprises.  WT/ACC/SPEC/UKR/5 
 Page 41 
 
 
 141. The representative of Ukraine replied that the State Joint Stock Company "Khlib Ukrainy" 
had been established in 1996.  The company had 81 wholly-owned production subsidiaries located in 
all oblasts of Ukraine, and controlled 18 to 20 per cent of Ukraine's grain storage and flour, cereal, 
and mixed fodder production capacities.  The enterpri se was now undergoing restructuring pursuant to 
Resolution No. 604-p of 25 October 2002. 
142. Although not listed among the 13 State-owned ente rprises, he subsequently completed State 
Trading Questionnaires for "Ukrspirt" - a corporation licensed to produce and export ethyl alcohol, 
vodka and liqueurs - and the electric energy whol esale operator "Energorynok".  The questionnaires 
are reproduced in document WT/ACC/UKR/115.  He  added that the 13 enterprises enumerated in 
document WT/ACC/UKR/110 had been either privati zed or liquidated during 2000-2002 pursuant to 
the Law "On State Program of Privatiza tion" No. 1723-III of 18 May 2000.   
- Free zones, special economic areas 
143. The representative of Ukraine said that free ec onomic zones and priority development areas 
had been established to encourage investment in regions characterized by structural unemployment 
(mining regions and military areas) or undergoing structural changes following technical or 
environmental disasters, such as the Chernobyl acci dent.  The Crimea special investment regime 
aimed at promoting industrial production and investment in the public health and tourism sectors.  He 
provided detailed information on free economic zones and Territories of Priority Development with 
Special Regime of Investment Activit y in Ukraine in Annex 9 of document 
WT/ACC/UKR/110/Add.1. 
144. Ukraine's free economic zones and priority de velopment territories were regulated by the 
Resolution "On Certain Matters Pertaining to Investment Activity in Priority Development Areas and Special Economic Zones" No. 1175 of 26 July 2000; the Resolution "On Approval of a Model Agreement (Contract) for Investment Project Impl ementation in Priority Development Area, in a 
Special (Free) Economic Zone" No. 1199 of 5 July  1999; and specific regulations pertaining to the 
individual free economic zones and priority development areas. 
145. Benefits granted under free economic zones ( FEZ) and priority development areas could 
include exemptions from profit, investment, and la nd tax, VAT and import duties, mandatory sale of 
foreign currency earnings, and certain fees (Tables 14(a ) and (b)).  The benefits  were not limited to 
specific industrial sectors.  They were granted to  duly approved investment projects implemented by 
legal persons located within an FEZ territory and upon payment of a registration fee in accordance 
with Resolution No. 1199 of 5 July 1999 − in the FEZs of Donetsk, Azov, and Yavoriv, business WT/ACC/SPEC/UKR/5 
Page 42  
 
 activities could be conducted by entities other than  subsidiaries, branches or divested units.  
Investment projects were approved by a manage ment body after examination of the project's 
compatibility with the objectives and economic prioriti es of the zone, its financial sustainability and 
contribution to economic, scientific, technological a nd social development, and upon justification of 
the amount and list of equipment, hardware and part s to be imported into the zone.  Minimum levels 
of investment were required in so me free economic zones (Table15).   
Table 15:  Minimum investment levels in free economic zones
 
FEZ Investment Project Cost 
Reni At least US$200,000 
Porto-franco at Odessa Commercial Sea Port At least US$1 million 
Slavutych At least US$200,000 
Port Crimea At least US$100,000 
Mykolayiv At least: 
 
US$500,000 – in food processing and agricultural produce processing 
industries; 
US$700,000 – in construction, en ergy and transportation; 
US$1 million – in machine building and instrument building; 
US$3 million – for shipbuilding industries.  
Yavoriv At least US$500,000 (except pr ojects involving technological park) 
 
146. In response to specific questions, he said that be nefits were not linked to export performance 
or local content.  He added that, pursuant to Resolution No. 1199 of 5 July 1999, an investor could, in the course of an investment project, give preference  to products (works and services) of Ukrainian 
origin on equal conditions with regard to price, term of completion, and quality, and in compliance 
with international standards.  However, this provi sion was only a recommendation.  Firms situated in 
free economic zones and using produc ts of foreign origin were entitled to the same tax exemptions 
and benefits without discrimination.   
147. A Member sought clarification about the extent to which goods manufactured in free zones 
were deemed to have transforme d imported inputs sufficiently to be exempted from customs duties 
and taxes.  The representative of Ukraine replied that, pursuant to Article 18 of the Law "On the 
Single Customs Tariff", sufficiently transformed goods  included 1) finished goods, such as natural 
resources extracted within the special economic zone territory; plantation products grown on its soil; 
live animals bred in the zone; animal products pro duced within the zone; hunting, fishery and seafood 
products produced within the z one; seafood products extracted or produced in the World Ocean by 
vessels of the given country, as well as by vessels leased or freighted by it; secondary raw materials and wastes generated through produc tion and other processes complete d within the zone; and goods 
manufactured in the zone exclusively with the prod ucts referred above; and 2) adequately processed  WT/ACC/SPEC/UKR/5 
 Page 43 
 
 
 goods, i.e. goods classified in a tariff position other than the position of imported materials and 
products used for their production and goods with an  added value of at least 50 per cent.  Goods 
safety operations for transportation or storage, preparation for sale and transportation, simple 
assembling operations, and limited transformation op erations were not considered sufficient. 
148. Goods imported from free economic zones into the customs territory of Ukraine were subject 
to internal taxes as indicated in Table 16, but ex empt from customs duties.  He acknowledged that this 
measure did not conform to WTO rules.  
Table 16:  Importation of goods from free economic zones into the customs territory of Ukraine  
Name of free 
economic zone Goods previously imported from outside of the customs 
territory of Ukraine Manufactured goods, including 
finished or sufficiently processed 
goods 
"Donetsk" All taxes and duties payable as applied to goods being imported VAT and ex cise duty are collected  
"Azov" All taxes and duties payable as applied to goods  being imported VAT and ex cise duty are collected  
"Zakarpattia" All taxes and duties payable as applied to goods being im ported VAT and excise duty are collected  
"Yavoriv" (auto-
port Krakovets) All taxes and duties payable as app lied to goods being imported Taxable 
"Interport Kovel" All taxes and duties pa yable as applied to goods being importe d VAT and excise duty are collected  
"Mykolayiv" All taxes and duties payable as  applied to goods being imported Taxable 
"Porto-franco" All taxes and duties payable as applied to goods being imported Taxable 
"Port Crimea" All taxes and duties payable as applied to goods being imported Taxable 
"Reni" All taxes and duties payable as applied to goods being imported Taxable 
"Slavutych" Special customs zone regime non-applicable 
"Kurortopolis 
Truskavets" Special customs zone regime non-applicable 
 
149. Some Members asked Ukraine to ensure that its domestic legislation on free economic zones 
and priority development areas would comply full y with WTO obligations upon accession, i.e. that 
normal taxes, tariffs, customs charges and other regulations would be a pplied to goods from those 
zones sold in the rest of Ukrain e, that the provision of benefits would not be contingent on export 
performance, trade balancing, or local content crite ria, and that the provisions of the WTO Agreement 
on Subsidies and Countervailing Measures, and of  the TRIMs and TRIPS Agreements would be 
observed. 
150. The representative of Ukraine replied that a ne w draft Law "On Imposing the Moratorium for 
Consideration and Approval of New Investment Pr ojects in Special Economic Zones and Territories 
with Special Regime of Investment Activity" (No.  4229) had been submitted to the Supreme Rada for 
consideration on 6 October 2003.  The draft Law defined the conditions and procedures under which 
approved investment projects could be modified.  It proposed changes to the customs regime of the 
"Azov", "Donetsk", and "Zakarpattia" special economic zones, with a view to orient the production of 
goods manufactured in these zones towards exportation, and set a term for the provision of benefits − WT/ACC/SPEC/UKR/5 
Page 44  
 
 benefits would be granted after the minimum amount  of investment foreseen under the law had been 
made and would end when the amount of benefits equalled investments.  The draft Law cancelled all 
privileges applicable to imports and exports of ex cisable goods and products of Chapters 1 to 24 of 
the Ukrainian nomenclature into the special economi c zones with special customs regime of "Azov", 
"Donetsk", "Reni", "Porto-Franco", "Krakovets", "Zakarpattia", and "Por t Krim".  It also annulled the 
duty benefits applicable to imported raw materi als and the VAT incentives linked to imports of 
machinery and component parts.  The draft Law estab lished sanctions for investors failing to fulfil the 
obligations set out in their investment agreemen t (contract), and included a provision exempting from 
tax benefits and privileged customs regulations th e imports of machinery, equipment and component 
parts older than three years to prevent the importation of outdated equipment.  He added that the draft 
Law imposed a moratorium on the establishment of new special economic zones until 1 January 2010.  
Plans to suspend the approval of new investment projects in already existing special economic zones 
had also been included in a new draft Law "O n the Approval of Moratoria upon Reviews and 
Approvals of New Investment Projects in Special Economic Zones and Priority Development Areas".  Both moratoria − on the establishment of new special econom ic zones and new investment projects − 
had been integrated in the Law "On the State Budget for 2004" (Article 9).  
151. Other recently adopted legislation include d Resolution No. 704 of 15 May 2003, which 
modified the Sample Agreement (Contract) for the implementation of investment projects in special 
economic zones and priority development areas; Resolution No. 1435 of 10 September 2003, which 
established maximum volumes of imports into the cu stoms territory of Ukraine for certain meat 
products fully or sufficiently processed within the "Donetsk" zone; and Resolution No. 1368 of 
27 August 2003, which provided for mandatory expert examinations of changes made to investment 
projects to be carried out by central agencies of the executive power.  The Resolution prohibited 
volume increases of imported goods under Chapters 1 to 24 of the Ukrainian nomenclature and made 
the approval of investment projects subject to the con sent of all central agencies involved in the expert 
examination.  It also offered guarantees to special economic zones operators in the event of changes to 
the priority types list. 
152. [The representative of Ukraine confirmed that the free zones or free economic zones would be 
administered in compliance with WTO provisions and that goods produced in these zones under tax 
and tariff provisions that exempt imports and imported inputs from tari ffs and certain taxes would be 
subject to normal customs formalities when entering the rest of Ukraine including the application of 
tariffs and taxes.  The Working Party took note of these commitments.]  WT/ACC/SPEC/UKR/5 
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 - Government-mandated countertrade and barter 
153. A Member was concerned about the incidence of ba rter in Ukraine's foreign trade.  While the 
overall prevalence of barter had been reduced, bart er was still applied on a significant scale in Ukraine 
and could affect up to 20 per cent of transactions occurring between Ukrainian parties in the sugar 
sector, particularly between beet producers and pro cessors/refiners.  This Member accordingly sought 
information on the steps Ukraine was taking to eliminat e barter practices in internal and international 
trade, and when such practices were expected to be completely eliminated.  Questions were also 
raised concerning the application of VAT or other internal taxes to barter transactions, and whether 
such measures conformed with the provisi ons of Articles I:1 and III:2 of GATT 1994.   
154. The representative of Ukraine replied that ba rter trade was regulated by the Law "On 
Regulation of Goods Exchange (Barter) Transac tions in Foreign Economic Area" No.351-XVI of 
23 December 1998.  The incidence of barter in fo reign trade transactions had declined rapidly in 
recent years and represented no more than 0.1 per cen t of Ukraine's imports and exports in 2002.  In 
manufacturing, where barter operations had accounted  for more than 40 per cent of the transaction 
settlements in 1998, the share of barter had falle n to 2.2 per cent in early 2003.  Specifically 
concerning the sugar sector, the share of barter tr ansactions had amounted to 5 per cent in sales of 
sugar beet in 2002, and less than 10 per cent fo r sugar sold by agricultural enterprises.   
155. Ukraine had applied a special procedure in the determination of tax credit and tax liability to 
discourage barter operations.  However, this pro cedure had been abolished according to the Law "On 
Amendments to the Law of Ukraine "On Value Added Tax"" No.469-IV of 16 January 2003, and 
barter was now treated on par with other commerc ial transactions.  The Law "On the 2003 National 
Budget of Ukraine" (Article 7) stipulated th at for goods, works and services exported from the 
customs territory of Ukraine as part of a barter tran saction, VAT paid (calculated) in connection with 
the purchase of goods (or works or services) would not gi ve rise to an increase of the tax credit, and 
would be included in the total gross production (turnover) costs of the taxpayer.   
- Government procurement 
156. The representative of Ukraine said that the ag ency responsible for the implementation of 
Ukraine's government procurement policy was the Administration for Government Procurement of 
the Ministry of Economy established in 1998.  In r ecent years, efforts had focused on developing and 
improving government procurement legislation, tr aining personnel, and dissem inating information.  
He submitted a Memorandum on the purchase of goods, works, and services in document WT/ACC/UKR/74.  However, the system had been modified in 2000 with the adoption of the Law WT/ACC/SPEC/UKR/5 
Page 46  
 
 "On Procurement of Goods, Works, and Services"  No. 1490-III of 22 Februa ry 2000.  The Law was 
based on the UNCITRAL model law on government pr ocurement and incorporated provisions of the 
WTO Agreement on Government Procurement and European Union Directives.  It provided for a 
single government procurement system.  The Law re gulated tendering procedures to be applied in 
public procurements financed by the State budge t and local-government budgets, as well as expenses 
of non-budget funds and credits secured by the Cabi net of Ministers.  It also included provisions 
concerning the review of complaints.  
157. All government procurement announcements, chang es in legislation, and analytical data 
useful to interested parties were published in "News on Government Procurement," an official 
publication of the Ministry of Economy.  A webpa ge was under construction and a connection to the 
European Union information database TED (Tender El ectronically Daily) would be established.  His 
Government had put in place the State Statistical  Reporting in 2000 to improve the monitoring of 
government procurement. 
158. Some Members urged Ukraine to initiate negotia tions to join the Agreement on Government 
Procurement after accession.  The representative of Ukraine said that his Government would consider 
this question at a later stage.   
- Trade in civil aircraft 
159. A Member sought a commitment from Ukraine to  join the Agreement on Trade in Civil 
Aircraft upon accession to the WTO.  The representa tive of Ukraine replied that his Government 
intended to join the Agreement on Trade in Civil Aircraft in 2010. 
- Transit 
160. The representative of Ukraine said that transit of  goods through the territory of Ukraine was 
regulated by the Law "On Cargoes in Transit" No. 1172-XIV of 20 October 1999.  In his view, the Law fully complied with Article V of the GATT 1994.   "Cargoes in transit" were understood as 
shipments by transport means in transit subject to  customs control through the Ukrainian territory 
between two points of entry or within one point − temporary storage of goods in warehouses, customs 
terminals, etc.  The Law guaranteed the freedom of transit and did not include any restrictions based on the flag of vessels, the place of origin, shipping,  entry, departure, or destination, or on any 
circumstances that related to ownership of goods, sh ips, or other means of transport, in conformity 
with Article V:2 of the GATT 1994.  The Law provided for MFN treatment of goods in transit.  Pursuant to Article 157 of the new Customs Code, goods in transit could be moved along the routes  WT/ACC/SPEC/UKR/5 
 Page 47 
 
 
 determined freely by the carriers.  However, the Cabinet of Ministers could set restrictions on the 
displacement of excisable goods in transit (alc oholic beverages and tobacco products) along specific 
routes and through designated points of entry at the customs border, as well as deadlines for transit of 
such goods by motorway or railway (Resolutions No. 484 of 6 May 1996 and No. 938 of 12 August 1996).   
161. Goods in transit were exempt from duties, fees,  and taxes, except for the unified fee, which 
corresponded to the cost of transit.  Transit cargoe s were subject to simplified and express control 
procedures (Article 9 of the Law).  Controls could no t be interrupted and - in the event of agreements 
with neighbouring states - they were performed jointly.  The delivery of goods could be subject to security measures including a guarantee issued by the owner of the goods and vehicles or an authorized person to the customs authority; escort by  the customs authority; carriage of the goods by 
the customs carrier; or transportation of the goods under the conditions of the 1975 Convention of 
TIR (Article 161 of the Customs Code).  These gua rantee measures were compulsory (Article 165 of 
the Customs Code) for excisable goods.   
162. The time limit for the shipment of goods to the destination customs authority was established 
by the entry customs authority in  accordance with Ukrainian standard s for cargo transportation and on 
the basis of the itinerary, transport means, distance and other shipment conditions.  The time limit did 
not include the period of storage in warehouses due  to the reloading of the goods into another 
transport means, nor the time period required for other cargo handling operations allowed by customs 
authorities.  In his view, these provisions provided fo r a reasonable deadline for transit as stipulated in 
Article V:4 of the GATT 1994.  He added that the Law did not include any specific requirements for 
aircraft in transit.  Goods in air transit and cargoes were subject to normal customs controls and 
clearance (Chapter 33 of the new Customs Code). 
163. In response to a specific question, he noted th at pursuant to Article 200 of the Customs Code, 
Ukraine's transit customs regime covered both vehicl es and cargo in transit.  Therefore, an empty 
truck transiting through the territory of Ukraine woul d be subject to transit customs procedures, but no 
cargo customs declaration would be issued. 
- Agricultural policies (a) Imports 
164. The representative of Ukraine said that agricultura l products were subject to ordinary customs 
duties.  Quantitative restrictions were no l onger applied on any agricultural products.   WT/ACC/SPEC/UKR/5 
Page 48  
 
 (b)  Exports 
165. The representative of Ukraine said that live cattle  and sheep, oilseeds, and certain hides and 
skins, were subject to export duty (see th e section "Export regulations" for details).  
(c) Internal policies 
[Ukraine has submitted data on domes tic support and export subsidies in agriculture for the period 
1994-1996 in documents WT/ACC/SPEC/UKR/1 and its Revisions 2, 3, 4, 7 and 8, for the period 
1997-1999 in documents WT/ACC/SPEC/UKR/1/Rev.5 and 6, and for the period 2000-2002 in Annex 
10 of document WT/ACC/UKR/110/Add.2.  Information "on the need for annual State support ("Amber box measures")" has been presented in Annex 11 of document WT/ACC/UKR/110/Add.1.]   
166. The representative of Ukraine said that importa nt measures had been undertaken over the past 
few years to create a more favourable economic envi ronment and raise the efficiency of agricultural 
enterprises.  A new land Code had been adopted in 2001, which recognized the legal right to own land 
and thereby facilitated the privatiza tion of land for agricultural purposes.  At the end of 2001, some 
37,600 private farmers owned 2 millio n hectares of agricultural land − and 20.7 million hectares were 
leased − and about 7,000 agro-industrial enterprises (State farms, processing enterprises, agrarian 
service and construction enterprises) had been priva tized.  Mandatory insurance of agricultural crops 
and plantations had been introduced in 2001 and the infrastructure related to agricultural markets had 
been improved.  Institutions had been developed to provide consultancy and advisory services and 
education to farmers.  He provided a list of la ws and regulations relate d to Ukraine's domestic 
agricultural policies in document WT/ACC/UKR/110 /Add.2, Item 164, and presented information on 
reforms in the agrarian sector in document WT/ACC/UKR/96/Rev.1.   
167. Domestic support in addition to "green box me asures" was mainly provided in the form of 
support prices for specific agricultural products, su ch as sugar beet, cattle, poultry, pigs, sheep and 
goats, and milk.  Ukraine also provided some non- product-specific support in the form of partial 
reimbursement of the cost of complex agricultura l equipment and subsidized credit from commercial 
banks, support to individual fa rmers, maintenance of young or chards, reduction in the fixed 
agricultural tax, write-off of loan advances and tax arrears, and exemptions from VAT.  In response to 
a specific question, he confirmed that his Gove rnment did not maintain any internal quantitative 
restrictions on the purchase and sale of agricultural products. 
168. Priority areas in agrarian reform in the co ming years included administrative reforms to 
improve the State management and regulation of agro-industrial enterprises and to support private  WT/ACC/SPEC/UKR/5 
 Page 49 
 
 
 initiative; land reform to promote the developmen t of a land market and improve land and property 
regulation; the provision of medium and long-term low interest credit to ag ricultural enterprises and 
development of the legal basis for insurance of agricultural activities; the development of 
entrepreneurship and markets through the prom otion of investment, innovation and technologies 
available to agricultural producers due to a favourab le tax and investment environment, to promote 
agricultural advisory services and support land owne r associations (Agrarian chambers), and the 
development of advertising and ot her marketing services; the social development of rural areas, the 
establishment of social protection for the ru ral population, and job and skills enhancement 
programmes; and the developmen t of measures to support exports of agricultural products and 
harmonize domestic trade laws with  European Union requirements. 
169. A Member expressed deep concerns with regard to  Ukraine's sugar policies.  In particular, the 
establishment of a tariff rate quota for the supply of  refined sugar onto the domestic market for a 
period from 1 September 2003 to 1 September 2004, pursuant to Resolution No. 1977 of 
25 December 2002, appeared to constitute a prohibite d quantitative restriction under Article XI of the 
GATT 1994 and a prohibited TRIM (see section on TRIM s).  This Member noted that Ukraine had 
not implemented tariff-rate quotas on  sugar previously, thus the in troduction of such a measure 
violated the standstill expectation.  In addition,  Ukraine's mandatory exportation requirement for 
sugar refined domestically from raw sugar of forei gn origin seemed inconsistent with the provisions 
of Article 4 of the Agreement on Agriculture and Ar ticle XI:4 of the GATT 1994.  Finally, the use of 
minimum internal prices for refined sugar, set at a level almost twice as high as the average world 
price and maintained by means of registrati on requirements, inspection and penalties for non-
compliance, combined with the mandatory export re quirement for refined sugar, afforded support to 
sugar processors contingent on local content and therefore constituted a pr ohibited subsidy in the 
meaning of Article 3.1(b) of the Agreement on S ubsidies and Countervailing Measures.  By according 
less favourable treatment to imported raw sugar vis- à-vis its competitor (beet sugar), this measure 
violated Article III:4 of the GATT 1994.  This Me mber asked Ukraine to justify the attestation, 
registration and inspection requirement s applied to sugar refining plan ts and to explain in detail the 
functioning of the internal quota on sugar.  Ukrain e was requested to eliminate the internal quota, the 
mandatory exportation requirement, and internal minimum prices on sugar.   
170. The representative of Ukraine replied that, as noted earlier, Ukraine’s legislation would be 
amended to abolish the mandatory export requirement.   He noted, in this regard, that in 2001 his 
Government had allowed the sale of 260,000 tons of  raw sugar on the domestic market to cover the 
"deficit of sugar in the home market".  He did not  consider the use of internal minimum prices on WT/ACC/SPEC/UKR/5 
Page 50  
 
 sugar to be inconsistent with Artic le 4 of the Agreement on Agriculture, Articles III:4 and XI:4 of the 
GATT 1994, nor with Article 3.1(b) of the Agreem ent on Subsidies and Countervailing Measures.   
171. As for the internal quota on sugar, he noted th at the Resolution "On Measures to Ensure that 
the Domestic Market is Supplied with Domestic  Sugar and is Protected Against Unauthorized 
Imports" No. 494-p of 29 August 20 02 provided for registration of s ugar producers, allocated sugar 
quantities and established permanent control over whol esale prices for sugar.  State registration had 
been effectively introduced pursuant to Orde r No. 335 of 17 October 2002.  State Registration 
Certificates for sugar refining plants were de livered after inspection and attestation by the 
Commission for Attestation and State Registration of Sugar Refining Plants.  Attestations were valid 
for one year.  The Commission was composed of  representatives of the Chief Departments for 
Agriculture and Food, the State Technical Supe rvision Inspectorates of the Oblast State 
Administrations, the oblast Sugar Industry Associations, the State Sanitary and Epidemiological 
Service, and, depending on the location of the sugar refining plants, of other specialists and advisors 
(upon their consent).  State registration opened the ri ght to participate in tenders for the allocation of 
sugar production within the A and B quotas.  He conf irmed that participants in tenders were required 
to undergo comprehensive inspections every five y ears.  Inspections included an analysis of the 
production process (cultivation, collection, acceptance and storage of sugar beets, modernization, 
energy consumption and thermal indicators, wate r balance and use of water, degree of production 
automation, organization of labour, and environmental indicators) and the formulation of proposals by 
the inspectors to improve and deve lop the production.  He  added that these measures aimed at raising 
the efficiency of beet production and processing.  In his view, they could not be regarded as 
restrictions on the importation of raw cane sugar and exportation of refined sugar. 
172. The representative of Ukraine confirmed that Uk raine would not provide export subsidies on 
any agricultural product from the date of accession , and would not seek recourse to the special 
safeguard provisions (SSGs). 
- Textiles regime 
[to be completed]  WT/ACC/SPEC/UKR/5 
 Page 51 
 
 
 V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- General 
(a) Industrial property protection 
173. The representative of Ukraine said that his Gove rnment paid considerable attention to the 
effective protection of intellectual property.  In to tal, nearly 100 bylaws and regulations regulated 
intellectual property rights in Ukraine.  Important ef forts had been made over the past years to bring 
Ukraine's legislation on intellectual property rights closer to the standards set by the WTO.  In 2001-
2002, a new Criminal Code had been adopted and the Code on Administrative Violations had been 
amended to reinforce criminal and administrative liab ility for violation of intellectual property rights.  
New Civil, Commercial and Customs Codes had b een approved during 2002-2003.  During this 
period, the Cabinet of Minister had also adopted 14 resolutions for the prevention of manufacturing 
and distribution of counterfeited goods, and six laws  pertaining to intellectual property had been 
approved.  The Supreme Rada was presently cons idering several draft laws which would amend 
legislation on audiovisual works and phonograms, copyright and related rights, and licensing and 
supervision of imports and exports of discs for laser-readable systems.   
174. He considered that with these legislative ad justments, in particular the adoption on 
22 May 2003 of the Law "On Amendments to Cert ain Laws With Respect to Legal Protection of 
Intellectual Property Rights", Ukraine's legislation on intellectual property rights had been brought 
into compliance with the TRIPS Ag reement.  He added that effort s would be made to improve the 
legislative and institutional framework furthe r.  He provided detailed information on the 
implementation of the TRIPS Agreement in documents WT/ACC/UKR/ 94, WT/ACC/UKR/102 and 
Revision 1, and WT/ACC/UKR/112, and a comparative table of compliance of the national legislation 
with the TRIPS Agreement in document WT/ACC/UKR/95. 
(b) Responsible agencies for policy formulation and implementation 
175. The representative of Ukraine said that the St ate Department for Intellectual Property was 
responsible for the formulation and implementation of Ukraine's intellectual property policy.  In 2002, 
his Government had established the "Intelzakhyst", an  office in charge of issuing control stamps for 
audio and audiovisual products and maintaining Ukraine's Integrated Register of Control Stamps 
Recipients.  A special subdivision of the Departme nt, composed of State inspectors, had also been 
created to combat manufacturing and distribution of  counterfeit goods, in particular discs for laser-
readable systems.  The State inspectors could dr aw up reports of administrative offences.  They WT/ACC/SPEC/UKR/5 
Page 52  
 
 worked in close cooperation with the Ministry of In ternal Affairs, the State Tax Administration, and 
the State Customs Service.  His Government w as now considering the establishment of a research 
institution within the Ministry of Justice for the t echnical examination of intellectual property objects. 
176. Measures had also been taken to strengthen the judicial institutional framework for the 
enforcement of intellectual property rights and establis h a specialized Patents Court, as provided for in 
the Law "On the Judiciary of Ukraine".  In 2002, speci al boards of justice had been created within the 
Supreme Commercial Court of Ukraine, the commerc ial courts of Kiev and Sevastopol, the oblasts, 
and the Republic of Crimea, and within commercial courts of appeal to deal specifically with 
intellectual property cases.  Subsequently, specia lized chambers within the Supreme Commercial 
Court and the commercial courts of appeal  had been established in March 2003.   
(c) Participation in international intellectual property agreements 
177. The representative of Ukraine said that Ukraine was a founder member of the World 
Intellectual Property Organisation (WIPO) and ha d adhered without reservations to the Berne 
Convention for the Protection of Literary and Artistic Works; the 1952 World Copyright Convention; the Geneva Convention for the Protection of Pr oducers of Phonograms Against Unauthorized 
Duplication of Their Phonograms; the Rome Conve ntion for the Protection of Rights of Phonograms 
Performers, Producers and Broadcasting Organizations; the WIPO Treaties on Copyright and Performances and Phonograms; the Paris Conventi on for the Protection of Industrial Property of 
20 March 1883; the Madrid Agreement Concerning the International Registration of Marks and its 
Protocol of 28 June 1989; the Nice Agreement On International Classification of Goods and Services 
for the purposes of Marks Registration; the Tr ademark Law Treaty; the Nairobi Treaty on the 
Protection of the Olympic Symbol; the Patent Cooperation Treaty; the Budapest Treaty on the International Recognition of the Deposit of Microorga nisms for the Purposes of Patent Procedure; the 
Patent Law Treaty; the The Hague Agreement On International Registrati on of Industrial Designs; 
and the International Agreement on the Protection of New Plant Varieties.  In addition, his 
Government cooperated with a number of regiona l and international organizations dealing with 
intellectual property protection, such as the NIS Interstate Intellectual Property Protection Council; 
the European Patent Organization; the Internati onal Industrial Property Protection Association; the 
International Federation of Patent Attorneys; the Licensing Union; the International Association of 
Trade Marks Owners; the International Federation of Phonogram Producers; and the International 
Federation of Authors and Composers Partnerships. 
178. He added that his Government planned to ratify the Strasbourg Agreement Concerning the 
International Patent Classification, the Locar no Agreement Establishing an International  WT/ACC/SPEC/UKR/5 
 Page 53 
 
 
 Classification for Industrial Designs, and the Vie nna Agreement Establishing an International 
Classification of the Figurative Elements of Marks,  and intended to join most of the agreements 
administered by WIPO and UNESCO.   
(d) Application of national and MF N treatment to foreign nationals 
179. The representative of Ukraine said that national and MFN treatm ent was granted under 
Article 423 of the Civil Procedure Code, Article 5 of the Law "On inventions and utility models" 
No. 3687-XII of 15 December 1993, Article 4 of th e Law "On industrial designs" No. 3688-XII of 
15 December 1993, Article 4 of the Law "On trademarks" No. 3689-XII of 15 December 1993, 
Article 6 of the Law "On copyrights and related ri ghts" No. 2627-III of 11 July 2001, Article 5 of the 
Law "On origin of goods" No. 752-XIV of 16 June 1999, and Article 3 of the Law "On integrated 
circuits" No. 621/97 of 5 November 1999. 
(e) Fees and taxes 
[to be completed] 
2. Substantive Standards of Protection, Incl uding Procedures for the Acquisition and 
Maintenance of Intellectual Property Rights 
(a) Copyright and related rights 
180. The representative of Ukraine said that copyright  protection was regulated by Ukraine's Civil 
Code and the Law "On Copyright and Related Rights" No. 3792-XII of 23 December 1993, as 
amended.  The Law provided for the administra tion of copyright through collective management 
organizations.  As of early 2004, there were eight  collective management organizations responsible 
for the collection, distribution and payment of royalti es for the use of copyrights and/or related rights, 
in particular rights of authors of musical works, a udiovisual works, and works of applied or fine arts, 
and rights of manufacturers of phonograms and videograms.  
181. In his view, the Civil Code and the Law "O n Copyright and Related Rights" were fully 
compliant with Articles 1 to 21 of the Berne C onvention.  The rights of performers and phonograms 
and videogram producers subsisted for 50 years from th e date of first disclosure of the performance, 
or fixation.  In the case of broadcasting organiza tions, protection was valid for 50 years following the 
first broadcast. WT/ACC/SPEC/UKR/5 
Page 54  
 
 182. A Member noted that Ukraine had put a reservation concerning Article 18(3) of the Berne 
Convention and requested Ukraine to withdraw it upon accession. 
(b) Trademarks, including service marks 
183. The representative of Ukraine said that trademar ks, including service marks, were protected 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Marks for Goods and Services" 
No. 3689-XII of 15 December 1993.  Pursuant to Article 6 of the Law, names could not be registered 
as trademarks when they were identical or simila r to (i) marks previously registered or whose 
application for registration had already been subm itted; (ii) marks protected under an international 
treaty or agreement to which Ukraine was a party, including marks recognized as well-known under Article 6 bis of the Paris Convention; (iii) protected firm  names; (iv) indications of origin of goods 
protected under Ukraine's law − such indications could only be included as non-protected elements of 
a trademark; and (v) duly registered certification ma rks.  As of early 2003, more than eight million 
marks had been registered in Ukraine. 
184. Trademarks were protected for an initial peri od of ten years from the date of filing of the 
application.  The term of validity could be rene wed for a further ten years upon request (filed during 
the last year of the present term).  He added th at well-known marks were protected in accordance with 
Article 6 bis of the Paris Convention pursuant to Article  25 of the Law "On Protection of Rights to 
Marks for Goods and Services."  Marks were rec ognized as well-known by the Appellate Chamber or 
the court. 
185. In response to a Member who noted that Article  6 of the Law on Advertising provided for all 
advertising, including the use of foreign-language trademarks, to be in Ukrainian and consequently 
enquired about the practical application of this me asure, the representative of Ukraine acknowledged 
that this provision did not comply with Article 6 quinquies  of the Paris Convention.  To remedy this, 
his Government had included amendments to the Law on advertising in the Draft Law "On 
Amendment of Certain Legal Acts With Respec t to Intellectual Property Rights" (registration 
No. 1296) that had already been submitted to the Supreme Rada for examination.  Until these 
amendments were adopted, the provisions governi ng advertising would be those of the Paris 
Convention, which superseded  domestic legislation.  
(c) Geographical indications, including appellations of origin 
186. The representative of Ukraine said that the Law "On Protection of Rights to Indications of 
Origin of Goods" No. 752-XIV of 16 June 1999 an d the Law "On Protection of Rights to Marks for  WT/ACC/SPEC/UKR/5 
 Page 55 
 
 
 Goods and Services" No. 3689-XII of 15 December 1993 provided for the protection of geographical 
indications.  Pursuant to Article 1 of the Law "On Protection of Rights to Indications of Origin of 
Goods", geographical indications could be "simple indi cations of the origin of goods", i.e. any verbal 
or graphical indication, which directly or indirec tly pointed to the geographical origin of goods, or 
"qualified indications of the origin of goods", i.e. the name of the place of origin or the geographical 
indication of the origin of goods. 
187. Pursuant to Article 16, item 6 of the Law on Ma rks, the exclusive right of a trademark holder 
to prohibit the use by third persons of the register ed mark without the holder's consent did not extend 
to the use of protected qualified indications of orig in.  Protection of a qualified indication of origin 
could not be denied on the grounds that a mark regi stered in Ukraine consisted in or contained a 
geographical indication (Article 8, item 3 of the Law "On Indication of Goods Origin"), but 
registration of a mark would be rejected if the mark  was identical or similar to a "qualified indication 
of origin", including spirits and liquors, and thereby lik ely to lead to confusion (Article 6, item 3 of 
the Law on Marks).  Qualified indications of orig in could only be non-protected elements of marks 
owned by the persons entitled to use such indications.   
(d) Industrial designs 
188. The representative of Ukraine said that industr ial designs were protected under Ukraine's 
Civil Code and the Law "On Protection of Rights to Industrial Designs."  Pursuant to Articles 5 and 6 
of the Law, only new industrial designs, which di d not contradict public or der, humanity or moral 
principles, could be registered.  The term of prot ection for an industrial design was ten years from the 
date of filing of the application.  The patent c ould be extended, upon request, for a maximum of five 
years. 
189. Applications for registration were checked agains t the requirements of Article 11 of the Law.  
In the event of incompatibility with patentability requi rements, protection could be invalidated in full 
or in part in accordance with Article 25 of the La w.  The industrial design "Tires Protector" had been 
invalidated in October 2003 on such grounds. 
(e) Patents 
190. The representative of Ukraine said that inve ntions representing new products or processes, 
involving an inventive, step and capable of industri al application were eligible for patent protection 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Inven tions and Utility Models" 
No. 3687-XII of 15 December 1993.  Patents could not  be issued for inventions contrary to public WT/ACC/SPEC/UKR/5 
Page 56  
 
 order, humanity and moral principles; plant varieties and animal breeds; biological methods for 
breeding plants and animals, other than microbiological  methods; integrated circuits of layout designs; 
and artistic design products.  The term of protec tion was 20 years from the filing date.  Ukraine's 
legislation provided for judicial review of decisions of  nullification of a patent or loss of rights.  In the 
event of violation of a holder's rights, the burden of the proof rested with the defendant. 
191. Compulsory licenses could be delivered by the Cabinet of Ministers for public health or 
environmental safety reasons or for other public inte rests with a view to pr edominantly supplying the 
domestic market or by the court following three y ears of non-use or insufficient use of a patent 
without valid reason or refusal of a patent holder to grant a licence, including in the event where an 
invention presenting different objectives or features  from a patented invention could not be used 
without violating the patent holder's rights.  When granting a compulsory licence, the court or Cabinet 
of Ministers determined the extent of use of the i nvention, the period of effect of the licence, and the 
amount and procedure of payment of royalties to the patent holder so as to ensure adequate 
compensation.  Patent holders retained their right to deliver licenses.  Com pulsory licence holders did 
not have the exclusive right to use an invention, nor  did they have the right to issue sublicenses.  In 
the case of compulsory licenses issued by the Cabi net of Ministers, licenses were granted following 
the filing of a petition to the competent authority, which should specify the motivation for the use of 
the patented invention and include a feasibility stud y describing the conditions of use of the invention 
and the amount of royalties payable to the patent holder.  Petitions were examined by the competent 
authority and, if admissible, transmitted to the Ca binet of Ministers for decision in accordance with 
Article 30 of the Law "On Protection of Rights to  Inventions and Utility Models".  Licenses were 
nullified when the circumstances under which they had been granted ceased to exist.  Decisions of the 
Cabinet of Ministers could be appealed.  The pr ocedures concerning the filing and examination of 
petitions were described in the Cabinet of Minister s' Resolution No. 8 of 14 January 2004.  Similar 
provisions were contained in the Law "On Protectio n of Rights to Integrated Circuits Design".   
(f) Plant variety protection 
192. The representative of Ukraine said that plant va rieties were protected under the Civil Code 
and the Law "On Protection of Rights to Plants Va rieties" No. 3116-XII of 21 April 1993.  Protection 
was provided for 35 years for arboreal and shrubby cultures and vines, and 30 years for all other plant 
varieties. 
193. He added that the draft Law "On Amendments to Certain Laws", which was being discussed 
in the Supreme Rada, provided for Ukraine's ac cession to the 1961 International Convention on 
Protection of New Plants Varieties.  WT/ACC/SPEC/UKR/5 
 Page 57 
 
 
 (g) Layout designs of integrated circuits 
194. The representative of Ukraine said that protection of layout designs of integrated circuits was 
provided under the Civil Code and the Law "On Prot ection of Rights to Integrated Circuits Design" 
No. 621/97 of 5 November 1997.  The term of protect ion was ten years from the date of application or 
date of first commercial exploitation.  The Law in cluded provisions concerning compulsory licensing. 
(h) Requirements on undisclosed information,  including trade secrets and test data 
195. The representative of Ukraine said that Ukraine' s Criminal, Civil, and Commercial Codes, the 
Law "On Information" No. 2657-XII of 2 October 1992, and the Law "On Protection Against Unfair 
Competition" No. 236/96-VR of 7 June 1996 provide d protection for undisclosed information that 
was secret (not generally known or readily ascertain able), had a commercial value because of its 
secrecy, and had been subject to reasonable steps to keep it secret.   
196. Ukraine's Civil Code also protected data submitted to obtain marketing approval for 
pharmaceutical, agricultural, or chemical products ut ilising a new chemical entity in conformity with 
Article 39.3 of the TRIPS Agreement. 
3. Measures to Control Abuse of Intellectual Property Rights 
[to be completed] 
4. Enforcement 
(a)  General 
197. The representative of Ukraine said that the most  wide-spread offences of intellectual property 
rights were the manufacturing and distribution of  counterfeit products and copies of audiovisual 
works and phonograms; the duplication and distribu tion of unlicensed computer software; and the 
manufacturing, exportation and importation of discs for laser-readable systems.  Various measures 
had been undertaken over the past few years to re inforce the fight against violation of intellectual 
property rights, including the signing of a join t programme of action "On Combating Illegal 
Production of Optical Carriers of Information" be tween Ukraine and the United States in May 2000 
and of a joint Agreement "On Cooperation in the Field of Assigning SID Codes" involving the State Department of Intellectual Property, the Interna tional Federation of Phonogram Industry (IFPI), and 
Philips International B.V.  In 2002, the Cabinet of  Ministers had approved a Concept for Legitimizing 
Software and Combating Illicit Use of Software an d a new mechanism had been introduced to better WT/ACC/SPEC/UKR/5 
Page 58  
 
 monitor the transfer of goods across Ukraine's borde rs.  A Law "On Specifics of State Regulation of 
the Activities of Business Entities Associated with  Production, Export, and Import" had also been 
adopted to address the problem of piracy of copyrigh t.  Under this Law, th e production, exportation 
and importation of laser discs was subject to special  licensing.  Finally, steps had been taken to 
improve the coordination of agencies involved in the fight against the illegal production and 
distribution of audio and audiovisual products .  A coordination programme had been adopted 
in May 2003.  Its implementation was supervised by a Coordination Council headed by the Chair of 
the State Department for Intellectual Property. 
198. Controls over intellectual property rights had b een reinforced during 2001-2003.  In 2002, the 
Ministry of Internal Affairs had conducted over 12,000 inspections of commercial entities operating 
in the area of intellectual property, 4,000 violations  of intellectual property rights were uncovered, and 
the value of seized counterfeited products amounted  to UAH  7 million (US $1.3 million).  Over the 
period 2001-2003, Ukrainian courts had processed  465 intellectual property infringement cases. 
199. A Member noted that effective control of the bo rder with the Russian Federation appeared to 
be a problem, the border checkpoints being easy to ci rcumvent, even for heavy trucks.  This Member 
asked Ukraine to inform the Working Party of any measures taken or planned to address this problem. 
(b) Civil judicial procedures and remedies 
200. The representative of Ukraine said that provisions  on civil judicial procedures and remedies 
were included in Ukraine's Civil, Commercial, and Criminal Procedure Codes, the Code on 
Administrative Offences, and the Law "On Protecti on Against Unfair Competition" No. 236/96-VR of 
7 June 1996. 
(c) Provisional measures 
201. The representative of Ukraine said that the Civil Code (Article 432), the Civil Procedure Code 
(Chapter 4-A), and the Commercia l Code included provisions enabli ng the application of provisional 
measures to prevent an infringement and preserve  relevant evidence.  Applicable provisional 
measures could include inspection of the premises  where infringing activities were believed to be 
taking place, and seizure of assets. 
(d) Administrative procedures and remedies 
202. The representative of Ukraine said that administrative procedures and remedies were provided 
for under the Civil, Commercial, and Criminal Procedure Codes, the Code on Administrative  WT/ACC/SPEC/UKR/5 
 Page 59 
 
 
 Offences, and the Law "On Protection Against Unfa ir Competition" No. 236/96-VR of 7 June 1996.  
Authorities responsible for the administrative prot ection of intellectual property rights included the 
State Department for Intellectual Property, the Antimonopoly Committee, the Ministry of Internal 
Affairs, the Security Service, the State Customs Se rvice, the State Tax Administration, and the State 
Committee for Technical Regulation and Consumer Policy.  Ukraine's legislation provided for the possibility to appeal administrative decisions relate d to intellectual property rights to the Appellate 
Chamber of the State Department for Intellectual Property.  
(e) Special border measures 
203. The representative of Ukraine said that customs authorities were authorized, at the request of 
a rights holder, to suspend the release of goods su spected of containing a counterfeit trademark or 
infringing copyright.  Such measures were provided for in Ukraine's Customs Code (Articles 255 to 
258 and 245) and the Cabinet of Ministers' Re gulation "On the Procedure on Registration and 
Transfer Across Ukraine's Border of Goods Cont aining Intellectual Property Objects" No. 412 of 
28 April 2001. 
(f) Criminal procedures 
204. The representative of Ukraine sai d that the Criminal Code provided for criminal liability for 
infringement of copyright, trademarks, qualified indi cations of origin, industrial designs, patents, 
plant variety, and layout designs of integrated ci rcuits (Articles 176, 177 and 229); unlawful use or 
disclosure of information constituting a commercia l secret (Articles 231 and 232); violation of 
provisions governing the production, exportation an d importation of discs for laser reading systems 
and the exportation/importation of materials for their production (Article 203-1); and unlawful 
production, counterfeiting or distribution of contro l stamps for copies of audiovisual works and 
phonograms, computer programs and databases (Ar ticle 216).  Criminal infringement cases were 
punishable with fines, correctional works or imprisonm ent.  In the event of violation of intellectual 
property legislation conc erning laser discs, penalties included fines varying from US$ 10,000 to 
US$ 15,000 and imprisonment for up to five years pursuant to the Law "On Specifics of State Regulation of the Activities of Business Entities As sociated with Production, Export and Import of 
Discs for Laser Reading Systems".  Fines were doubled for second offences. 
[to be completed] 
205. [The representative of Ukraine stated that Ukraine would apply the provisions of the 
Agreement on Trade-Related Aspects of Intellectual Property Rights no later than the date of its WT/ACC/SPEC/UKR/5 
Page 60  
 
 accession to the WTO, without recourse to any transi tional periods.  The Working Party took note of 
this commitment.] 
- Policies affecting trade in services 
206. The representative of Ukraine submitted information on services in documents 
WT/ACC/UKR/13, WT/ACC/UKR/19, WT/ACC/UKR/24, WT/ACC/UKR/36 and WT/ACC/UKR/37 and Revision 1.  Information on ser vices legislation was provided in documents 
WT/ACC/UKR/81 and Revision 1, WT/ACC/UK R/87 and Revision 1, WT/ACC/UKR/93 and 
Revisions 1 to 4, and WT/ACC/UK R/111 and Addendum 1, Revision 1.   He added that a number of 
draft laws amending legislation on insurance, banking activities, auditing, legal services, television 
and radio broadcasting, telecomm unications, and information agenci es had been or would soon be 
submitted to the Supreme Rada for examination.  A list of services-related activities subject to activity 
licensing is presented in Table 5(b).  
207. The banking sector was regulated by the La w "On Banks and Banking" No. 2121-III of 
7 December 2000, as amended on 20 September 2001.  The Law set identical levels of authorized 
funds for domestic and foreign e quity banks and lifted the prohibiti on on the establishment of foreign 
banks' branches in Ukraine.  Amen dments to the Law, which would proscribe State ownership of 
commercial banks, had been drafte d and submitted to the Supreme Rada (draft Law No. 3031 of 
30 January 2003). 
208. The insurance sector was regulated by the Law "On Insurance" No. 85/96 of 7 March 1996, as 
amended by the Laws No. 2745-III of 4 October 2001 and No. 2572 of 23 December 2002.  Foreign 
insurance companies were subject to registration and licensing.  Licenses were delivered by the 
Ministry of Finance.  The Law of 4 October 2001 had abolished the limitation on foreign equity share 
of 49 per cent of total equity and rules for th e introduction of compulsory insurance had been 
established pursuant to the Law of 23 December 2002. 
209. As regards professional services, Ukraine's legisl ation did not include any restrictions, except 
for the provision of legal and auditing services, which were subject to nationality requirements.  
However, draft Laws "On Auditing" and "On Bar" , which would remove the nationality requirement, 
had been submitted to the Supreme Rada.  In res ponse to a question by a Member who enquired about 
the nationality restriction in legal services in the event of criminal cases and whether qualification 
requirements for criminal lawyers were different from the requirements for other lawyers, the representative of Ukraine said that amendments to Article 44 of the Criminal Procedure Code of  WT/ACC/SPEC/UKR/5 
 Page 61 
 
 
 Ukraine had been adopted on 21 June 2001 (L aw No. 2533-III) to eliminate the obligation for 
criminally prosecuted persons to be re presented only by a Ukrainian attorney. 
210. Access to Ukraine's transportation services had been broadened and there were no limitations 
on foreign equity participation.  As for telecommunication services, the Law "On Specifics of Privatization of Open Joint Stock Compan y UKRTETCOM" No. 1869-III of 13 July 2000 had 
abolished the 49 per cent limitation on foreign owne rship in the telecommunications sector.  A new 
Law "On Telecommunications" had been drafted to provide a general legal framework for 
telecommunications (Law No. 2059-2 of 28 March 2003) .  The Law had not yet been submitted to the 
Supreme Rada. 
211. Television and radio broadcasting was regulated by the Law No. 3759-XII of 
21 December 1993.  Two new laws had been drafte d to abolish the limitation on foreign participation 
in television and radio broadcasting companies (d raft Law No. 2059-2 of 28 March 2003, yet to be 
submitted to the Supreme Rada) and provide for compensation of moral damages (draft 
Law No.2357-3 of 29 October 2002, under examination at the Supreme Rada).   
212. Legislative changes were also foreseen with re gard to information agencies.  A draft law, 
already approved in the first reading, aimed at removing the restrictions on the establishment of 
information agencies by foreign citizens and legal en tities, including the lim itations on the amount of 
foreign capital.   
213. Some Members requested information on the in dependence of the regulatory authorities from 
services suppliers.  The representative of Ukraine said that bank regulation and supervision was 
entrusted to the National Bank.  The Bank was re sponsible before the President and the Supreme 
Rada.  It was not accountable to other banks' li abilities and was therefore independent from banking 
services suppliers.  Administration of telecommunications was performed by the State Committee for Telecommunications and Informatisation pursuan t Decree No. 601/99 of 3 June 1999.  The 
Committee was responsible for the regulatory management of the telecommunications sector.  It 
issued regulations, licenses and regulated tariffs .  The State Committee was accountable to the 
Cabinet of Ministers and independent from te lecommunications services suppliers.  As for 
transportation, the regulatory authority was the Ministry of Transport as provided for in Decree 
No. 304/2002 of 27 March 2002.  The Ministry administ ered and coordinated policies in the fields of 
transport and air space use and delivered naviga tional and hydrographical sea fares and activity 
licenses.  The regulatory activities of the Ministry  were financed exclusively from the State budget 
and did not depend on sponsorship  or donations.  The Ministry was therefore independent from 
services suppliers. WT/ACC/SPEC/UKR/5 
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 - Transparency 
- Publication of information on trade 214. Concerning the transparency requirements pr escribed in Article X of the GATT 1994, 
Article III of the GATS and other WTO Agreements, th e representative of Ukraine said that laws and 
other normative acts had to be published before en tering into force.  Draft normative acts were 
published in Halitski Contracty and Visnyk, a periodi cal of the National Bank, and made available for 
discussion on the internet (www.zakon.com.ua).  Effective normative acts were published in 
Uryadoviy Courier and Holos Ukrayiny and posted in Ukrainian, Russian and English at www.nau.kiev.ua.   
215. Pursuant to the Law "On Foreign Economic Ac tivity," any interested person could obtain 
information on foreign trade regulation, except for St ate or commercial secrets.  Timely access to all 
normative acts was guaranteed.  Legislative texts could be obtained free of charge at 
www.rada.kiev.ua, or against payment at www.ligal .kiev.ua.  Upon request, copies of legal texts 
could also be delivered against payment by any State authority. 
216. He added that the State Committee on Statis tics was responsible for collecting factual 
information on foreign economic activity.  The data  was published annually and made available to 
any interested person.  The Ministry of Finance w as responsible for the collection of information on 
foreign trade balance and payments, forei gn debt, and gold and currency reserves. 
217. [The representative of Ukraine stated that , from the date of accession, Ukraine would 
implement fully Article X of the GATT 1994, and Ar ticle III of the GATS and the other transparency 
requirements of the WTO Agreements requiring no tification and publication.  The Working Party 
took note of these commitments.] 
- Notifications 
218. [The representative of Ukraine said that upon en try into force of the Protocol of Accession, 
Ukraine would submit all the initial notifications re quired by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enact ed by Ukraine which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Wo rking Party took note of these commitments.]  WT/ACC/SPEC/UKR/5 
 Page 63 
 
 
 - Trade Agreements 
219. The representative of Ukraine said that Ukrain e had concluded bilateral trade and economic 
agreements establishing most-favoured  nation treatment with Algeria, Argentina, Australia, Austria, 
Belgium, Brazil, Bulgaria, Canada, China, Croa tia, Cuba, the Czech Republic, Denmark, Egypt, 
Estonia, Finland, the Former Yugoslav Republic of Macedonia, France, Germany, Great Britain, 
Guinea, Greece, Hungary, India, Indonesia, Iran, Ire land, Israel, Italy, Japan, the Republic of Korea, 
the Democratic Republic of Korea, the Kyrgyz Re public, Lebanon, Libya, Luxembourg, Montenegro, 
Moldova, Mongolia, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, 
Sweden, Switzerland, Tunisia, Turkey, the United Ar ab Emirates, the United States, and Viet Nam.  
Ukraine had also signed a Partnership and Co-o peration Agreement with the European Union. 
220. He added that his Government had concluded bilateral free tr ade agreements providing for 
exemption of customs duties with all CIS states, exce pt Tajikistan, and with the three Baltic states.  
Ukraine's free trade agreement with the Russian  Federation also included provisions exempting 
exports and imports from taxes − including VAT − and fees.  In his view, the trade preferences 
granted by Ukraine to CIS countries complied with  WTO rules.  Detailed information on Ukraine's 
relations with CIS countries was provided in documents WT/ACC/UKR/65 and Add.1. 
221. Concerning the CIS free trade zone and economic  union, he said that Ukraine had not yet 
acceded to the CIS economic and customs unions, nor to the agreements provi ding for their gradual 
implementation, such as the Agreement on Single Agricultural Market, signed on 6 March 1998 to 
promote the liberalization of agricultural trad e, the coordination of pricing policies and the 
harmonization of SPS systems.  Ukraine had joined  the Economic Union as an associated Member 
only.  Ukraine's status in the Union would be de termined in a separate ag reement.  The Union, 
established on 24 September 1993 by Azerbaijan, Belarus, Kazakhstan, Moldova, the Russian 
Federation, Tajikistan and Uzbekistan, foresaw th e gradual liberalization of movements of goods, 
services, capital and individuals.  As for the CIS free trade zone, Ukraine was a signatory of the 
15 April 1994 Agreement providing for the creation of  the free trade zone.  Ukraine had applied the 
Agreement temporarily until the adoption of the new Constitution in 1996, which made the entry into 
force of international agreements conditional upon ratification by the Parliament.  So far, the 
Agreement had been ratified by Azerbaijan, Kaza khstan, the Kyrgyz Republic, Moldova, Uzbekistan, 
and Tajikistan.  The Agreement aimed at creati ng a free trade area, coordinating economic policy, 
promoting inter- and intra-sectoral co-operation and scientific and technical development, and 
harmonizing legislation and regulati ons, in particular with regard to customs duties and procedures, 
and technical regulations to trade.   WT/ACC/SPEC/UKR/5 
Page 64  
 
 222. Ukraine was a party to the Production Co-opera tion Agreement signed by all CIS countries on 
23 December 1993 in Ashkhabad.  The Agreemen t aimed at promoting industrial cooperation 
between enterprises and industries of CIS countries.  It provided for preferences to certain enterprises 
located in CIS countries in the form of exempti on from quantitative restrictions and customs duties 
and taxes on raw materials, spare parts and othe r intermediate products, engineering and repair 
services, technical maintenance, and technological oper ations.  Finished products were not covered by 
the Agreement and therefore subject to VAT and excise taxes if eventually sold in Ukraine.  He added 
that importers of products subject to exemptions  under the Agreement May pay duties by submitting 
credit documents upon importation, pursuant to th e Cabinet of Ministers' Resolution No. 1303 of 
24 November 1997.  According to the State Committee on Statistics, imports and exports falling within the scope of the Agreement amounted to US $ 36.1 million, i.e. 0.44 per cent of Ukraine's trade 
with other CIS countries.  
223. In response to a question by a Member concerni ng recent developments in the formation of a 
Common Economic Space, the representative of Ukrain e said that the Agreement on the Formation of 
the Common Economic Space had been signed by the Pr esidents of Belarus, Kazakhstan, Ukraine and 
the Russian Federation on 19 September 2003.  Th e Agreement foresaw the establishment of an 
Organization for Regional Integration.  The Agreem ent aimed at promoting trade, investment, and 
social and economic progress on the basis of genera lly recognized international law principles, 
including WTO rules, and provided for the possib ility of differentiated integration within the 
Organization.  Ukraine had agreed to participate in the Agreement to the extent that it would not 
contradict its course towards European and Euro -Atlantic integration and would facilitate its 
accession to the WTO.  For his Government, the main objective of the Common Economic Space should be the establishment of a free trade zone without any restrictions. 
224. A Member requested Ukraine to provide clear and detailed information on each of its trade 
arrangements providing for non-MFN trade in goods, in cluding the coverage of products subject to 
preferential trade and the precise nature of the pref erential access.  This Member also enquired about 
the conditions under which Ukraine had purch ased wheat from the Russian Federation and 
Kazakhstan in 2003, and in particul ar whether any official or political intervention had been involved. 
225. [The representative of Ukraine confirmed th at Ukraine would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade agreements, and would ensure that the provisi ons of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine  WT/ACC/SPEC/UKR/5 
 Page 65 
 
 
 was a Member were met from the date of accessi on.  The Working Party took note of this 
commitment.] 
- CONCLUSIONS 
[to be completed] WT/ACC/SPEC/UKR/5 
Page 66  
 
 ANNEX 1 
Laws, Regulations and Other Information Pr ovided to the Working Party by Ukraine
 
Economic Policies 
- Resolution of the Supreme Rada No. 251/95 11B on the Draft Law of Ukraine "On the 
Foreign Investment Regime" of 12 May 1995; 
- Law of Ukraine on the Foreign Investment Regime. Resolution of the Supreme Rada of 
Ukraine; 
- Investment Climate in Ukraine in Connecti on with the Adoption of the Law of Ukraine 
"On the Foreign Investment Regime"; 
- Law of Ukraine No 1540a-XII on Protection of Foreign Investment In Ukraine of 
10 September 1991; 
- The Law of Ukraine on State Programme for th e Encouragement of Foreign Investment in 
Ukraine; 
- Act of the Cabinet of Ministers of Ukraine No 203-94 on Measures to Execute the Law of 
Ukraine "On the State Programme for Promoti on of Foreign Investments in Ukraine" of 
31 March 1994; 
- Decree of the Cabinet of Ministers of Ukra ine No 55-93 on the Procedure of Foreign 
Investment of 20 May 1993; 
- Draft Translation of the Decree of the Cabi net of Ministers of Ukraine on Regime of 
Foreign Investment No.55-93 of 20 May 1993; 
- Law of Ukraine on Containing Monopolis m, Preventing Unfair Competition; 
- Extract of the Law of Ukraine on the State Budget of Ukraine for 1994 of 
2 February 1994; 
- Law of Ukraine on Revocation of the Decree of the Cabinet of Ministers of Ukraine "On 
the Payment of Dividends (a Part of Profits ) by Agents of Economic Activity, Established 
through State Enterprises and Organizations" Kiev, No. 480/95-BP of 15 December 1995; 
- The Law of Ukraine "On Licensing of Certain Types of Economic Activity" No. 1775-III 
of 1 June 2000; 
- The Law of Ukraine "On Publishing as am ended by the Law of Ukraine No. 3047-III 
dated 7 February 2002" No. 318/97-VR of 5 June 1997; 
- Order of the President of Ukraine on State Support of Periodicals in 1996, Kiev 
No. 148/96 of 24 February 1996; 
- Draft Law On Amendment of Some Legisla tive Acts of Ukraine on Regulation of Car 
Market in Ukraine; 
- The Draft Law of Ukraine "On State Registra tion of Right to Real Property" No. 2580 of 
26 December 2002; 
- Order of the President of Ukraine on Measure s to Provide Currency and Export Control 
of 7 September 1994; 
- Decree of the President on Measures Regarding the Improvement of Price Policy 
Configuration in Foreign Economic  Activity of 10 February 1995; 
- Extract of the Decree of the Cabinet of Mini sters of Ukraine No 15-93 on the System of 
Currency Regulation and Currency Co ntrol of 19 February 1993; 
- Order of the President on Improvement of  Currency Regulation of 22 August 1994; 
- Resolution of the Supreme Rada No.149/94-BP, on the Improvement of the Privatization 
Mechanism in Ukraine and the Strengtheni ng of Control for its Implementation of 
29 July 1994; 
- Decree of the President of Ukraine on Acceleration of Process of Privatization of Property 
in Agroindustrial Sector, Kiev No. 66/95 of 19 January 1995;  WT/ACC/SPEC/UKR/5 
 Page 67 
 
 
 - Decree of the Cabinet of Ministers of Ukraine on Specific Features of Privatization of 
Property in Agroindustrial Complex, No.51-93 of 17 May 1993; 
- Act of the Supreme Council of Ukraine on Perf ection of the Privatization Mechanism in 
Ukraine and Effective Supervision of  Its Implementation of 29 July 1994; 
- Decree of the Cabinet of Ministers No. 645, about the Procedure of Providing Financial 
Support of Enterprises and the Regulations G overning the Issue of Providing Budgetary 
Financial Support to the State-Owned and other Enterprises in whose Property the State Share Exceeds 50 per cent, of 19 September 1994; 
- The Decree of the President of Ukraine "On Urgent Measures Aimed to Regulate 
Activities of State-Owned (National) Joint Stock and Holding Companies" 
No. 1049/2001 of 7 November 2001; 
- Decree of the President No. 412, on Liquidation of External Economic Association 
"Concern Ukrzonishtorg" of 2 December 1994. 
Taxation 
- The Tax Code of Ukraine; 
- Law of Ukraine on Taxation of Profits of Enterprises; 
- Law No. 283/97-VR on Amendments and Additi ons to the Law On Enterprise Profit Tax 
of 22 May 1997; 
- Law No. 77/97-SR on Amending the Law On the Tax System of 18 February 1997; 
- Law No. 168/97-SR on Value Added Tax; of 3 April 1997; 
- The Law of Ukraine on Excise Duty and Import Duty Rates for Certain Goods (Products) 
No. 313/96 of 11 July 1996; 
- Act of the Supreme Council of Ukraine on the List of Products the Excise Duty on which 
is Established and on the Rates of This of 4 February 1994; 
- Act of the Cabinet of Ministers of Ukraine on Amending the List of Goods (Products) the 
Excise Duty on which has been Imposed and on the Rate of this Duty of 5 August 1994; 
- Decree of the President of Ukraine No. 609/95 on Brands of the excise Duty on Alcoholic 
Drinks and Tobacco Products of 12 July 1995; 
- Resolution of the Cabinet of Ministers of Ukraine on Approval of Conventional Fixed 
Rates of Excise Duty, No. 969 of 1 December 1995; 
- Resolution of the Supreme Rada on Proce dures for Implementing the Law of Ukraine 
"On Excise Duty on Alcoholic Drinks a nd Tobacco Products" of 15 September 1995; 
- Resolution of the Supreme Rada on Enforcing the Law of Ukraine "On the Excise Tax 
and Import Duty Rates on Tobacco Products" of 06 February 1996; 
- Resolution of the Supreme Rada of Ukraine on Procedures for Implementing the Law of 
Ukraine "On Certain Issues Concerning the Taxation of Goods Subject to Excise Duty", 
Kiev No. 433/95-BP of 16 November 1995; 
- Resolution of the Cabinet of Ministers on Approval of the Procedures for Collection of 
Value Added and Excise Tax on Goods Impor ted to Ukraine of 27 January 1997; 
- Information on the State of Unification of Excise Duties of 1997; List of Products not 
Subject to Privileges Provided by Article 1 of the Decree of the President of Ukraine of 30 June 1995, No. 499 "On the Collection of Value-Added-tax". 
Customs Regulations 
-
 Customs Code of Ukraine of 12 December 1991; 
- The Customs Code of Ukraine No. 92-IV as amended by Laws of Ukraine No. 291-IV 
dated 28 November 2002 and No. 348-IV da ted 24 December 2002 of 11 July 2002; 
- Draft Customs Code of Ukraine; WT/ACC/SPEC/UKR/5 
Page 68  
 
 - Law No. 3893-XII, On making Amendments to  the Decrees on Customs Regulation of 
28 January 1994; 
- Law No. 3892-XII, on Making Amendments to Certain Legislative Acts on Customs of 
28 January 1994; 
- 1993 Harmonized Tariff Schedule; 
- Law on Single Customs Tariff of 1993; 
- Law of Ukraine On the Introduction of Cha nges and Additions to the Decree of the 
Cabinet of Ministers of Ukraine No. 4-93 "On the Uniform Customs Tariff of Ukraine" of 11 January 1996; 
- Law of Ukraine On Amendment of the Law of Ukraine "On the Introduction of the 
Unified Fee Collected upon Crossing of Ukrainian State Border"; 
- Law of Ukraine On Amendments to the La w of Ukraine On the Introduction of the 
Unified Fee Collected at Entry Poin ts on the Ukrainian State Border; 
- Unified Custom Tariff of 1997; 
- Unified Custom Tariff currently in force in  Ukraine with applied non-tariff measures and 
with customs tariff restructuring offer according to WT/ACC/UKR/22 of 1997; 
- Customs Tariff of March 1998; 
- Regulation of the State Customs Committee of Ukraine on the Procedure for Customs 
Clearance of Goods Imported in Ukraine by  Economic Agents who are Entitled to Tax 
Concessions No.1 of 3 January 1996; 
- Resolution of the Cabinet of Ministers of Ukraine "On Certain Matters Pertaining to 
Customs Clearance of Goods" No. 1985 of 25 December 2002; 
- Resolution of the Cabinet of Ministers of Uk raine "On Entry into Force of the Certain 
Enactments of the Cabinet of Ministers of Ukraine" No. 92 of 18 January 2003; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of 
Checkpoints on the Customs Border of Ukra ine through which Narcotics, Psychotropic 
Substances and Precursors are Permitted to be Moved" No. 1950 of 25 December 2002; 
- Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Industrial-
Purpose Goods which May not be Exported from the Customs Territory of Ukraine by 
Ukrainian Nationals, Foreigners or Statel ess Persons" No. 1911 of 13 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Establishment of Deadlines for 
Customs Transit of Goods" No. 1908 of 13 December 2002; 
- Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across the Customs Border of Ukraine th rough Airports having no Customs Offices" 
No. 1884 of 12 December 2003; 
- Resolution of the Cabinet of Ministers of  Ukraine "On Re-importing the Goods Across 
the Customs Border of Ukraine" No. 1881 of 12 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Certain Issues of Application of 
the Customs Warehouse Regime" No. 1867 of 12 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedures for 
Sampling of Goods, Conduct of Research (Tests, Expert Examination) for Purposes of 
Customs Clearance of Goods, and of Disposal of the Samples" No. 1862 of 12 December 2002; 
- Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across Ukraine's Customs Border, unde r the Temporary Import (Export) Regime" 
No. 1855 of 12 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Customs Clearance of Military Equipment and Military Vehicles Crossing the Customs 
Border of Ukraine" No. 63 of 13 January 2003; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of Paid 
Services that May be Rendered by Customs Bodies" No. 1952 of 25 December 2002;  WT/ACC/SPEC/UKR/5 
 Page 69 
 
 
 - Resolution of the Cabinet of Ministers of Ukraine "On Charging of Fee for the Customs 
Clearance of Goods and Vehicles Performed out of the Location of Customs Bodies of 
Beyond the Hours of Operation Set for Customs Bodies" No. 93 of 18 January 2003; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Extension of the Time Period Granted for th e Submission to a Customs Authority and for 
the Prolongation of the Term Granted for the Declaring to a Customs Authority, of Goods 
and Vehicles Transferred Across the Ukrainian Customs Border" No. 377 of 
26 March 2003; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Certification of Certificates of the Ukrainian Origin of Goods" No. 1861 of 
12 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Identifying the Country of Origin of a Product which is Moved Across the Customs Border of Ukraine" No. 1864 of 12 December 2002; 
- Resolution of the Cabinet of Ministers of  Ukraine "On the Schedule of Production and 
Technological Processes for Determining the Criterion of Sufficient Processing of a 
Good, and on the Procedure for the Establis hment and Application of the Criterion in 
Determining the Country of Origin of a Goods" No. 2030 of 27 December 2002; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of Crossing 
Points for Automobile Traffi c Across the State Border of Ukraine with Purpose of 
Bringing Across by Citizens of Vehicles and of Chassis and Bodies for Vehicles" 
No. 1987 of 25 December 2002; 
- Resolution of the Cabinet of Ministers of Uk raine "On Procedure for Customs Inspection, 
Clearance, and Admission Across the Customs Bord er of Ukraine for Goods in Respect to 
the Transfer of Which Restrictions have been Introduced" No. 1986 of 25 December 2002; 
- Decree of the Cabinet of Ministers No. 577, about changes of import duty rates for 
particular kinds of goods of 22 August 1994; 
- Decree No. 285, on Changes of Import Duty Rates for Goods of 3 May 1994; 
- Decree No.4-93 of the Cabinet of Ministers, On the Unified Customs Tariff of 
11 January 1993; 
- Act of the Cabinet of Ministers of Ukrain e No. 133 on Changes of the Rates of Customs 
Duties of 2 March 1994; 
- Resolution of the Cabinet of Ministers of Ukraine No. 622 on Introducing Changes to 
Import Duty Rates for Particular Types of Go ods and to the Resolution of the Cabinet of 
Ministers of Ukraine No. 285 of 3 May 1994; 
- Order of the President of Ukraine No. 255/96 of 6 April 1996; 
- Resolution of the Cabinet of Ministers of Ukraine on Procedures for Applying a 
Numbered Transit Band, the Amount of Pa yment and Procedures for Making Payments 
for Marking Goods, subject to Excise, in Transit through the Territory of Ukraine No.952 of 29 November 1995; 
- On Making Changes to Import Duty Rates for Certain Goods not Produced in Ukraine 
(and amendment) Resolution of the Cabinet of  Ministers, No. 192 of 12 February 1996; 
- Resolution of the Cabinet of Ministers on Making Changes to Import Duty Rates for 
Certain Goods and to Certain Decisions of th e Government of Ukraine, Kiev No. 360 of 
27 March 1996; 
- Resolution of the Cabinet of Ministers on the Procedures for the Mandatory Payments 
when Importing Certain Types of Goods of 23 January 1997; 
- Resolution of the Cabinet of Ministers on Customs Duty Rates No. 65 of 
27 January 1997; 
- Resolution of the Cabinet of Ministers on Modifications to the Import Duty Rates for 
Certain Types of Goods of 27 January 1997; WT/ACC/SPEC/UKR/5 
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 - Resolution of the Cabinet of Ministers on Introduction of Changes to Import Duty Rates 
for Certain Types of Goods of 21 January 1997; 
- The Resolution of the Cabinet of Ministers of Ukraine "On Port Fees" No. 1544 of 
12 October 2000; 
- Resolution of the Cabinet of Ministers on Adopting the Procedure for Determining 
Customs Value of Goods and Other Items Cr ossing the Customs Border of Ukraine, 
No. 1598 of 5 October 1998; 
- The Resolution of the Cabinet of Ministers of Ukraine "On Approving of the Procedure 
for Determining Customs Value of Goods a nd Other Items Crossing the Customs Border 
of Ukraine" No. 1598 of 5 October 1998; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Declaring the Customs Value of Goods that  Move Through the Customs Border of 
Ukraine" No. 1375 of 28 August 2003; 
- Instructions No. 343-P, on the Activities of the State's Customs Committee of Ukraine of 
16 May 1994; 
- Replies to the questionnaire on Customs Valuation; 
- Methods of Determining the Customs Value of  Goods. Part XI: Customs Value of Goods. 
Chapter 49: General Provisions; 
- Section XII.  Customs Value of Goods.  Methods of Determining Customs Value of 
Goods; 
- Explanatory Notes on the Concept of Reorganizing the Tariff System of Ukraine for 
1996-2005 in Conformity with GATT/WTO Requirements; 
- The Concept Paper on the Transformation of the Customs Tariff of Ukraine 1996-2005. 
Import/Export regulations 
- Law of Ukraine On Foreign Economic Activity of 16 April 1991; 
- The Law of Ukraine No. 1315-IV "On Amendmen ts to Article 16 of the Law of Ukraine 
'On Foreign Economic Activities'" of 20 November 2003; 
- Resolution of the Cabinet of Ministers No. 1046, on Nomenclature of Export and Import 
Commodities Subject to Quota Allocations and Licensing in 1994 of 17 December 1993; 
- Resolution of the Cabinet of Ministers of Ukraine No. 146 on Modifications to the 
Cabinet of Ministers Decree No. 1046 (adopt ed on 17 December 1993) of 4 March 1994; 
- Resolution of the Cabinet of Ministers No. 249, on Changes to the Resolution No. 1046, 
(dated 17 December 1993) of 27 April 1994; 
- Resolution of the Cabinet of Ministers No. 35, on the List of Goods the Export and 
Import of which are Subject to Quotas and Licensing in 1995 of 18 January 1995; 
- Decree of the Cabinet of Ministers No. 6-93, on Regulations Governing the Procedure of 
Granting Quotas and Issuing Licences for the Export of Commodities in 1993 of 12 January 1993; 
- The Responses of Ukraine to the Questionnaire Concerning Import Licensing Procedures; 
- Nomenclature of Export Commodities Subject to Quota Allocation and Licensing in 1993 
(Approved by the Decree of the Cabinet of Ministers of Ukraine No. 6-93) of 12 January 1993; 
- Act of the Cabinet of Ministers of Ukraine No. 734 on Liberalization of Export 
Operations of 24 October 1994; 
- Order of the President of Ukraine on Regist ration of Certain Types of Foreign Economic 
Agreements (Contracts) in Ukraine of 07 November 1994; 
- Order of the President of Ukraine on Indicative Prices for Goods During Export and 
Import Operations by Subjects of Foreign Economic Activity of Ukraine of 18 November 1994;  WT/ACC/SPEC/UKR/5 
 Page 71 
 
 
 - Resolution of the Cabinet of Ministers of Ukraine No. 222 on Introducing Changes to 
Particular Decisions of the Ukrain ian Government of 31 March 1995; 
- Resolution of the Cabinet of Ministers of Uk raine No. 35 on the List of Goods Export and 
Import of which are Subject to Quotas and Licensing in 1995 of 18 January 1995; 
- Order of the Ministry of Foreign Econom ic Relations and Trade on Measures of the 
MFER and T on the Implementation of the Decree of the President of Ukraine 
No. 1140/95 "On Export Regime of Ferrosilic on Manganese, Originating form Ukraine, 
to the Countries of the European Community" of 17 January 1996; 
- Order of the Ministry of Foreign Economic  Relations and Trade of Ukraine on the 
Approval of the Provision on Export Licensing Procedure in 1996 and Provision on 
Import Licensing Procedure in 1996, Kiev No. 134-a, Registered with the Ministry of 
Justice of Ukraine, No 115/1140 of 26 February 1995; 
- Resolution of the Cabinet of Ministers on the State Duty for Issuance of Import Licenses 
of 2 August 1996; 
- Decree of the President on the Procedure for Application of Restrictions on Import in 
Accordance with Rules and Principles of GATT/WTO of 27 June 1996; 
- Resolution of the Cabinet of Ministers of Ukraine No. 7 "On the List of Export and 
Import Goods which are under Quotas and Li censing in 1998" of 05 January 1998; 
- List of Goods Subject to Import Licensing 1997; 
- Resolution of the Cabinet of Ministers No.310 "on the List of Goods, Export and Import 
which is Subject to Quotas and Li censes in 1997" of 4 April 1997; 
- List of Minimum Levels of the Indicative Prices for Certain Products Exported from 
Ukraine in April 1997; 
- The Order of the Ministry of Economy and European Integration of Ukraine "On 
Approval of the List of Minimal Indicative Price for Some Products, Exported from Ukraine in May 2003" No. 112 of 30 April 2003; 
- Decree No. 84, of the President of Ukraine on Regulation of Barter (Commodity 
Exchange) Operations in Foreign Ec onomic Activity of 27 January 1995; 
- Decree of the President of Ukraine No. 660/ 95 on Additional Measures on the Regulation 
of Barter (Counter Trade) Operations on the Area of Foreign Economic Activity of 
26 July 1995; 
- Decree of the President on Introduction of Changes into the Decree No. 84 "On 
Regulation of Barter (Goods Exchange) Oper ations in the Field of Foreign Economic 
Activity" of the President of Ukraine date d 27 January 1995. Entered into force on 
19 December 1995 of 19 December 1995. 
Trade remedies 
- Law of Ukraine No. 331-XIV On Protection of the National Industry Against Subsidized 
Imports of 22 December 1998; 
- Order of President of Ukraine on Measures in  Respect to Prevention Export of Goods 
which Originate from Ukraine at Prices that  can be Considered as the Dumping ones and 
to Settle Trade Disputes of 25 August 1994; 
- Draft Decree of the President of Ukraine on Procedures for the Application of Safeguard 
Measures Persuant to the Principles and Disci plines of the General Agreement on Tariffs 
and Trade (GATT)/World Trade Organization (Provisions included); 
- Decree of the President on Procedures for the Application of Safeguard Measures 
Pursuant to the Principles and Disciplines of  the General Agreement on Tariffs and Trade 
GATT/World Trade Organization (WTO); 
- Explanatory Notes to the Draft Law of Ukraine "On Subsidies and Countervailing 
Measures"; WT/ACC/SPEC/UKR/5 
Page 72  
 
 - Law of Ukraine on Safeguards of the Na tional Industry Against Dumped Imports 
(Analysis). 
Standards, certification, technical regulations 
- Draft Law On Conformity Assessment No. 6013 of 4 August 2000; 
- The Law of Ukraine No. 2406-III "On Conformity Assessment" of 17 May 2001; 
- Draft Law On Accreditation of Conformity Assessment Bodies No. 6014 of 
4 August 2000; 
- The Law of Ukraine No. 2407-III "On Accredita tion of Conformity Assessment Bodies" 
of 17 May 2001; 
- Draft Law On Standardization No. 6130 of 5 October 2000; 
- The Law of Ukraine No. 2408-III "On Standardization" of 17 May 2001; 
- Law on Metrology and Metrological activ ity No. 113/98 of 11 February 1998; 
- Resolution of the Cabinet of Ministers No. 244 on Measures for Gradual Introduction in 
Ukraine of European Union Directives,  Sanitary, Ecological, Veterinary and 
Phytosanitary Rules, and International a nd European Standards of 19 March 1997; 
- Decree of the Cabinet of Ministers on Sta ndardization and Certification No. 46-93 
Amended by the Law No. 333/97 of 27 June 1997; 
- Decree of the Cabinet of Ministers on St ate Supervision Over the Observance of 
Standards, Norms and Rules and Respons ibility for their Violation No. 30-93 of 
8 April 1993; 
- Resolution of the Cabinet of Ministers on the Approval of the Procedure for Customs 
Clearance of Imported Goods Subject to Mandato ry Certification in Ukraine No. 1211 of 
4 November 1997; 
- Order of the State Committee of Ukraine on Standardization, No. 633 of 18 August 1998; 
- Notifications concerning Agreements Reached  by a Member with Another Country or 
Countries on Issues Related to Technical Regulations, Standards or Conformity Assessment Procedures; 
- Agreement on Cooperation Between the State Committee of Ukraine on Standardization, 
Metrology and Certification a nd U.S. National Institute of Standards and Technologies of 
28 May 1994; 
- Agreement on Cooperation in the Sphere of St andardization, Metrology and Certification 
between the Cabinet of Ministers of Ukra ine and Government of Turkmenistan of 
07 April 1998; 
- Agreement on Cooperation between the Sphere  of Standardization, Metrology and 
Certification between the Government of Uk raine and the Government of the Russian 
Federation of 12 April 1994; 
- Agreement on Co-operation between the State Committee of Ukraine on Standardization, 
Metrology and Certification and the Fren ch Association on Standardization of 
9 January 1997; 
- Agreement on Co-operation in the field of standardization, certification, quality and 
metrology between the Cabinet of Ministers of  Ukraine and the Government of France of 
24 April 1997; 
- Agreement between the State Committee of Uk raine on Standardization and the National 
Institute of Technology and Quality of the Republic of Korea of 2 June 1997; 
- Rules of Compulsory Certification for Road Vehicles, Their Components and Tools 
(Approved by Decree No. 23 of the Ukra inian Derzhsrandard (State Standards 
Committee) of 17 January 1997; 
- Rules for Obligatory Certification of Build ing Materials, Products  and Constructions 
(Approved by Decision No. 192 of  State Committee of Ukraine for Standardization, Metrology and Certification) of 11 April 1997;  WT/ACC/SPEC/UKR/5 
 Page 73 
 
 
 - UkrCEPRO Certification System; 
- DSTU 3413-96 Certification System UkrCEPRO Procedure for Certification of Products 
of 31 December 1996; 
- Procedure For Recognition of Results of Imported Goods Certification (UkrCEPRO 
Certification System); 
- DSTU 3414-96 Certification System of 31 December 1996; 
- DSTU 3419-96 Certification System UkrCEPRO Certification of Quality Systems of 
31 December 1996; 
- The State Standard of Ukraine of the Nati onal System of Standardization on "Rules for 
the Provision of Information to the Trade Partners of Ukraine". 
SPS measures 
- The Law of Ukraine No.771/97-VR "On Quality  and Safety of F ood Products and Raw 
Food Materials" of 23 December 1997; 
- Draft Law On Amendment of the Law of Ukraine On Quality and Safety of Food and 
Food Products No. 6292 of 14 December 2000; 
- The Law of Ukraine "On Plant Quarantine" No. 3348-XII of 30 June 1993; 
- Law of Ukraine on Providing Sanitary and Ep idemic Safety of the Population No. 4004 -
XII of 24 February 1994; 
- Draft Law On Amendment of Some Legislative Acts of Ukraine on Veterinary Medicine; 
- The Law of Ukraine No. 2775-III "On Amendments to the Law of Ukraine "On 
Veterinary Medicine" of 15 November 2001; 
- Draft Law On Amendment of the Law of Ukraine On Providing Sanitary and Epidemic 
Safety of the Population; 
- The Law of Ukraine No. 3037-III "On Ensuring Sanitary and Epidemic Safety of the 
Population" of 7 February 2002; 
- Resolution of the Supreme Rada of Ukraine No. 567/96-SR on Procedure of Enforcement 
of the Law On Introduction of Amendments to the Law On Veterinary Medicine of 
5 December 1996; 
- Resolution of the Supreme Rada of Ukraine No.569/96-SR on Coming Into Force of the 
Law On Responsibility of Enterprises, Institu tions and Organizations for Violation of 
Veterinary Medicine Legislation of 5 December 1996; 
- Order of the Ministry of Health Protecti on of Ukraine No. 247 "On Approval of the 
Temporary Procedure for State Sanitary and Hygienic Expertise" of 9 October 2000; 
- Rules of Issue of Veterinary Documents for Freight Subject to Compulsory Veterinary 
Control (with Annexes); 
- Veterinary Requirements to Importing Pedi gree Cattle, Horses, Poultry, Fish, Fur 
Animals and Bees to Ukraine; 
- Special Types of Border Control:  Veterinary, Quarantine and Ecological; 
- Summary List Of Pests, Plant Diseases and W eeds that are Subject to Plant Quarantine in 
Ukraine; 
- The List of Food Additives Permitted for Use in Ukraine; 
- The Procedure for the State Sanitary and Hygienic Expertise of the Development, 
Production and Use of Products potentially Ha rmful to Human Health approved by the 
Order of the Ministry of Health Protection of Ukraine No. 190 of 20 October 1995. 
Agriculture 
- Land Code of Ukraine (New Edition); WT/ACC/SPEC/UKR/5 
Page 74  
 
 - The Law of Ukraine "On State Regulation of Production and Trade in Ethyl Alcohol, 
Cognac and Fruit Spirits, Alcoholic Dri nks and Tobacco Products" No. 481/95 of 
19 December 1995; 
- The Law of Ukraine On Export Duty for Live Cattle and Leather Raw Materials 
No. 180/96 of 7 May 1996. Resolution of the Supreme Rada of Ukraine No. 181/96 of 
17 May 1996; 
- Draft Law On Amendment of the Law of Ukraine On State Regulation of Import of 
Agricultural Produce of 18 April 2000; 
- Law of Ukraine On Imports into Ukraine of Raw Cane Sugar in 2001 No. 2462-III of 
29 May 2001; 
- Law of Ukraine On state Regulation of Sugar Production and Sale No. 758-XIV of 17 
 une 1999; 
- The Law of Ukraine "On Stimulation of Ag ricultural Development for the Period of 
2001-2004" No. 2238-III of 18 January 2001; 
- Decree No. 5/95, on Government Contract for Agricultural Products for 1995 of 
16 January 1995; 
- Decree of the President of Ukraine No. 63/95 on Reform Measures in Agriculture of 
18 January 1995; 
- Order of the President of Ukraine on Immedi ate Measures to Accelerate Land Reform in 
the Sphere of Agricultural Production of 10 November 1994; 
- Decree of the Cabinet of Ministers of Ukrain e on Live Cattle Export Regulation No. 71 of 
15 January 1996; 
- Resolution of the Cabinet of Ministers of Ukraine on Procedures for Exporting Selected 
an Hybrid seeds of oil seed cultures fro m Ukraine No. 920 of 21 November 1995; 
- Resolution of the Cabinet of Ministers "Khlib Ukrainy No. 1000 of 22 August 1996; 
- Resolution of the Cabinet of Ministers No. 1375 "Khlib Ukrainy" of 12 November 1996; 
- The Resolution of the Cabinet of Ministers of Ukraine "On Restructuring of SJSC 'Khlib 
Ukrainy'" No. 604-p of 25 October 2002; 
- The Resolution of the Cabinet of Ministers of Ukraine "On Establishment of the State-
Owned Enterprise 'Agency for Restructuri ng of Enterprises in the Agro-Industrial 
Complex'" No. 690 of 15 May 2003; 
- Resolution of the Cabinet of Ministers on the Procedure for Using the Funds of the 
Governmental Leasing Fund to Purchase Dome stic Agricultural Machinery No. 25 of 
15 January 1998; 
- Cabinet of Ministers of Ukraine Regulation No. 868 on Certain Issues of State Regulation 
of Sugar Production and Sale of 02 June 2000; 
- The Decree of the President of Ukraine "On Measures Aimed to Stabilize the Situation on 
the Consumer Market and Develop Livest ock Husbandry in 2001-2002" No. 100/2001 of 
17 February 2001; 
- The Resolution of the Cabinet of Ministers of Ukraine "On Measures Aimed to Stabilize 
and Develop Livestock Husbandry and P oultry Farming for 2001-2004" No. 799 of 
11 July 2001; 
- Data on Export of Live Cattle in 1995 and the First Quarter of 1996 ; 
- Calculation of Export Duty rates for Li ve Cattle and Leather Raw Materials; 
- Explanatory Note on the Calculation of Expor t Duty Rates and Leather Raw Materials. 
Government Procurement 
- The Law of Ukraine On the Supply of Production for State Needs No. 493/95 of 
22 December 1995; 
- Draft Law of Ukraine "On Procurement of Goods, Works and Services for National 
Needs" of 1998;  WT/ACC/SPEC/UKR/5 
 Page 75 
 
 
 - Decree of the Cabinet of Ministers No. 489, on the Procedure of Formation and 
Placement of State and Government Order in 1994 of 28 November 1993; 
- Resolution No. 140, On securing the Export of Products Governed by State Contracts in 
1994 of 2 March 1994; 
- Order of the Ministry of Economy of Ukra ine No. 102 on Confirmation of the Regulation 
of the Procedure of Organizing Purchases under the State Contract for the State Needs on 
the Competitive Basis (Provisions Included) of 3 July 1995; 
- Decree of the President of Ukraine No. 62/95 on Government Contracts in 1995 of 
19 January 1995; 
- Order of the President of Ukraine on the State Contract and State Order for 1994 of 
28 October 1993; 
- Resolution of the Cabinet of Ministers of Ukraine on Procedures for the Formulation and 
Placing of State Orders for the Supply of Production for State Purposes and Review of their Implementation, Kiev No.266 of 26 February 1996; 
- Draft Regulation on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
- Draft Order of the President on Organizing and Holding International Tenders in the Field 
of Government Procurement Concerning th e Import of Goods/Works, Services in 
Ukraine; 
- Resolution of the Cabinet of Ministers No. 694 Regulations on Conducting International 
Tenders for State Procurement of 28 June 1997; 
- Resolution of the Cabinet of Ministers of Ukraine No. 657 "On Amending and 
Supplementing Several Resolutions of the Cabinet of Ministers of Ukraine Concerning the Creation of a Uniform System of G overnment Procurement of Goods (Works, 
Services)" of 7 May 1998; 
- Explanatory Notes on the Draft Order of the President on Organizing and Holding 
International Tenders in the Field of Gove rnment Procurement Concerning the Import of 
Goods/Works, Services in Ukraine; 
- Explanatory Note to the Resolution of th e Cabinet of Ministers on Organization and 
Conducting of International Auctions (Tenders ) for State Procurement of Goods (Works, 
Services) of Foreign Origin, and the Regula tions on the Procedure of Organization and 
Fulfilment of International Tenders for State Procurements of Goods (Service) of Foreign 
Origin in Ukraine of 28 June 1997. 
Intellectual Property protection 
- Law No. 3792-XII, on Copyright and Related Rights of 23 December 1993; 
- Law of the Ukraine on Protection of Rights to Trademarks and Service Marks of 
15 December 1993; 
- Final Version of Ukraine's Law on Trademarks and Service Marks; 
- Law No. 3942-XII, on Making Changes to the Civil Code of Ukraine of 4 February 1994; 
- Ukrainian Law on Patents for I nventions and Utility Models; 
- Resolution of the Supreme Rada of Ukraine on the Enactment of the Law of Ukraine on 
the Protection of Rights for Industrial Designs; 
- 
The Law of Ukraine On Protection of Rights fo r Sorts of Plants (Summary). Decree of the 
Verchovna Rada of Ukraine, No. 3117-XII of 21 April 1993; 
- The Law of Ukraine On Protection of Rights for Products and Services (Summary) 
Decree of the Verchovna Rada of Ukrain e, No. 3771-XII of 15 December 1993; 
- The Law of Ukraine On Protection of Ri ghts for Inventions and Useful Models 
(Summary). Decree of the Verchovna Rada of Ukraine, No. 3769-XII of 15 December 1993; 
- Law of Ukraine of the Protection of Plant Variety Rights of 21 April 1993; WT/ACC/SPEC/UKR/5 
Page 76  
 
 - Draft Law On the Specifics of Governmental Regulation of Business Activity in the 
Sphere of Production, Export and Impor t of Laser-Readable Discs No. 6251-1 of 
22 December 2000; 
- Draft Law On Amendments to the Law of Ukraine "On Copyright and Related Rights" 
No. 1106 of 28 May 1998; 
- Draft Law On Amending Certain Legislative Acts of Ukraine on Increasing the Liability 
for Violations of the Rights to Objects of the Right of Intellectual Property No. 5213 of 
23 March 2000; 
- Draft Law (version 5 December 2000) On Am endment of the Arbitration Procedural 
Code of Ukraine No. 4233 of 22 December 1999; 
- Law of Ukraine On Protection of Rights to Indication of Origin of Goods No. 752-XIV of 
16 June 1999; 
- Law of Ukraine On Protection of Rights to Trademarks for Goods and Services No. 3689-
XII of 15 December 1993; 
- Law of Ukraine On Protection of Rights to  Inventions and Utility  Models No. 3687-XII 
of 15 December 1993; 
- Draft Law On Amendment of the Law of Ukraine On Protection of Rights to Inventions 
and Utility Models No. 1771-III of 1 June 2000; 
- The Law of Ukraine On Protection of Rights for Industrial Design No. 3688-XII of 
15 December 1993 (Summary); 
- Law of Ukraine On Protection of Rights to Industrial Designs No. 3688-XII of 
15 December 1993; 
- Law of Ukraine On Protection of Rights to Integrated Circuit Designs No. 621/97 of 
5 November 1997; 
- Law of Ukraine On Amendment of Certain Legislative Acts of Ukraine on Increasing the 
Liability for Violations of Intellectual Property Rights No. 2341-III of 5 April 2001; 
- Law of Ukraine On Joining the Agreem ent of the World Intellectual Property 
Organization on Performance and Phonograms No. 2732-III of 20 September 2001; 
- Law of Ukraine On joining the Agreem ent of the World Intellectual Property 
Organization on Protection of Interests of Performers, Phonogram Producers and Broadcasting Organizations No. 2370-III of 20 September 2001; 
- Law of Ukraine On Joining the Agreem ent of the World Intellectual Property 
Organization on Copyright No. 2733-III of 20 September 2001; 
- Draft law of Ukraine on the Amendment of Certain Legislative Acts of Ukraine on 
Intellectual Property; 
- The Law of Ukraine "On Evaluation of Property and Property Rights and Professional 
Evaluation Activity in Ukraine" No. 2658-III of 12 July 2001; 
- The Law of Ukraine "On Amendments to Cert ain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" No. 850-IV of 22 May 2003; 
- Decree of the President of Ukraine No. 491/ 98 "On the Regulation of Trade in Certain 
Excisable Goods Connected with Utilization of Audiovisual Works and Services" of 
20 May 1998; 
- Act of the Cabinet of Ministers of Ukraine No. 611 on Information that does not 
Constitute Commercial Secret of 09 August 1993; 
- Annex to the Decree of the Cabinet of Minist ers No. 806 List of Plant Genera and Species 
for the Varieties of Which Patents are Granted of 28 September 1993; 
- Table from the State Patent Agency of Ukra ine on Compliance of Ukrainian Legislation 
with Requirements of the Agreement on TRI PS in the Field of Intellectual Property 
Protection; 
- Table from the State Agency on Copyright and Related Rights on the Compliance of 
Ukrainian Legislation with Requirements of the Agreement on TRIPS in the Field of 
Copyrights and Related Rights.  WT/ACC/SPEC/UKR/5 
 Page 77 
 
 
 Services regulations 
- Maritime Code of 23 May 1995; 
- The Law of Ukraine "On Insurance" No. 85/96-VR of 7 March 1996; 
- Draft Law On Amendment of the Law of  Ukraine On Insurance No. 2021-D; 
- Law of Ukraine on Communication. Regulatio n of the Verchovna Rada, No. 161/95 VR 
of 16 May 1995; 
- Draft Law On Amendment of the Law of Ukra ine On Television and Radio Broadcasting; 
- Law on Ukraine on Banks and Banking Ac tivity, No. 2121-III of 7 December 2000; 
- The Law of Ukraine "On Auditing Activity" No. 3125-XII of 22 April 1993; 
- The Draft Law of Ukraine "On Amendment of the Law of Ukraine 'On Auditing'" 
No. 1282-I of 18 September 2002; 
- The Law of Ukraine "On Postal Service" No. 2759-III of 4 October 2001; 
- The Draft Law of Ukraine "On Mortgages" No. 2555-d of 13 February 2002; 
- The Law of Ukraine "On Telecommunicati ons" No. 1280-IV of 18 November 2003; 
- Decree of the Ministry of Foreign Economic  Relations and Trade of Ukraine on Approval 
of Regulations on the Procedure of Registra tion of Foreign Agents of Economic Activity 
Representative Offices in Ukraine No. 30.  Regi stered in the Ministry of Justice of 
Ukraine, No 34/1059 of 18 January 1996; 
- Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure of State 
Accreditation of Health Care Institutions as amended and added unde r Resolution of the 
Cabinet of Ministers of Ukraine No. 678 dated 21 June 2001" No. 765 of 15 July 1997; 
- Current Status of the Banking System of Ukraine; 
- Volume of Services Provided to Ukraine's Population; 
- Volume of Household Services According to Type; 
- Questionnaire on Basic Telecommunications; 
- Licensing Conditions of Conducting Business Activ ity Related to Health Care Practice, 
approved by Decree of the State Committe e of Ukraine for Regulatory Policy and 
Entrepreneurship of the Ministry of Ukraine of 16 February 2001. 
Trade agreements 
- Interim Agreement on Trade and Related Matte rs between the European Community and 
Ukraine; 
- Partnership and Co-operation Agreement between the European Communities and their 
Member States, and Ukraine, with Protocol on Mutual Assistance between Administrative Authorities on Customs Matters, including Ex change of Letters and Declarations of 
14 June 1994; 
- Two trade agreements with FSU countries a nd three legal texts in Ukrainian language; 
- 
Agreement on General Conditions and Mechan ism of Support of the Development of 
Industrial Cooperation of Enterprises and Branches of Member States of the Commonwealth of Independent States of 23 December 1993; 
- Protocol A Concerning the Definition of Originating Products and Methods of 
Administrative Cooperation to the Agreemen t between Ukraine and the Republic of 
Latvia; 
- Agreement between the Government of Ukrain e and the Government of the Republic of 
Armenia on Free Trade of 7 October 1994; 
- Agreement between Ukraine and the Republic of Azerbaijan on Free Trade of 
28 July 1995; 
- Agreement between the Government of Ukrain e and the Government of the Republic of 
Belarus on Free Trade of 17 December 1992; WT/ACC/SPEC/UKR/5 
Page 78  
 
 - Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Republic of Belarus on Free Trade Regard ing Exclusions from the Free Trade Regime 
of 13 February 1995; 
- Agreement between Ukraine and the Republic of Estonia on Free Trade of 24 May 1995; 
- Protocol A Concerning the Definition of Originating Products and Methods of 
Administrative Cooperation to the Agreemen t between Ukraine and the Republic of 
Estonia of 24 May 1995; 
- Agreement between Ukraine and the Re public of Georgia on Free Trade of 
9 January 1995; 
- Agreement between Ukraine and the Re public of Kazakhstan on Free Trade of 
17 September 1994; 
- Agreement between Ukraine and the Kyrgyz Republic on Free Trade of 26 May 1995; 
- Agreement between Ukraine and the Re public of Latvia on Free Trade of 
21 November 1995; 
- Protocol A Concerning the Definition of Originating Products and Methods of 
Administrative Cooperation to the Agreemen t between Ukraine and the Republic of 
Latvia of 21 November 1995; 
- Protocol B Concerning the Agreement on Trade in Agricultural Products Between 
Ukraine and the Republic of Latvia of 21 November 1995; 
- Memorandum of Understanding Relating to th e Free Trade Agreement Between Ukraine 
and the Republic of Latvia of 4 August 1993; 
- Agreement between Ukraine and the Republic of Lithuania on Free Trade of 
4 August 1993; 
- Protocol to the Agreement between Ukraine and the Republic of Lithuania on Free Trade 
Regarding Exclusions from the Free Trade Regime of 14 October 1994; 
- Agreement between the Government of Ukrain e and the Government of the Republic of 
Moldova on Free Trade of 29 August 1995; 
- Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Republic of Moldova on Rules for Determining the Country of Origin of 29 August 1995; 
- Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Republic of Moldova on Re-export of Goods  and the Procedure for Issuing a Licence 
for Re-export of 29 August 1995; 
- Agreement between the Government of Ukra ine and the Government of the Russian 
Federation on Free Trade of 24 June 1993; 
- Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Russian Federation on Free Trade of 24 June 1993; 
- Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Russian Federation on Free Trade of 14 November 1997; 
- Agreement between the Government of Ukrain e and the Government of Turkmenistan on 
Free Trade of 5 November 1994; 
- Agreement between the Government of Ukra ine and the Government of the Republic 
Uzbekistan on Free Trade of 29 December 1994; 
- Protocol to the Agreement between the Gove rnment of Ukraine and the Government of 
the Republic of Uzbekistan on Free Trade Regarding Exclusions from the Free Trade Regime of 18 April 1997; 
- Agreement between the Cabinet of Minister s of Ukraine and the Government of the 
Russian Federation on Production Cooperation of 24 April 1998. 
Miscellaneous 
- Import-export data for eleven months of 1994;  WT/ACC/SPEC/UKR/5 
 Page 79 
 
 
 - Foreign Trade Data on Goods and services for 1994 (28 tables); 
- Decree of the Cabinet of Ministers on th e Approval of Priority Measures for 1996 
concerning Ukraine's Accession to the Genera l Agreement of Tariffs and Trade (GATT) 
and Joining the World Trade Organization of 18 March 1996; 
- Decree of the President of Ukraine on the Interdepartmental Committee for Ukraine's 
joining the General Agreement on Tariffs a nd Trade and Accession to the World Trade 
Organization, Kiev No.135/96 of 19 February 1996; 
- Statistical information (tables) concerning the foreign trade turnover of Ukraine in 1996; 
- Ukraine's WTO Accession Process:  Brief History. May 1998; and 
- Three Laws and Decrees in Ukrainian Language.  
 WT/ACC/SPEC/UKR/5 
Page 80 Table 2:  Goods subject to State regulation of prices and tariffs  
Codes of Goods Description of goods or 
services prices (tariffs) which 
are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
01.11.51.100 Sugar beets Approval of minimum 
prices  The Cabinet of Ministers of Ukraine 
15.83.12  Sugar Approval of minimum 
prices  The Cabinet of Ministers of Ukraine The Law of Ukraine "On State Regulat ion of Sugar Production and Sale," 
No. 758-XIV, dated 17 June 1999, and Resolutions of the Cabinet of 
Ministers of Ukraine (hereinafter the "CMU") "On Certain Issues of State 
Regulation of Sugar Production and Sa le," No. 868, dated 2 June 2000 
"Certain Issues of State Regula tion of Sugar Production and Sale," 
No. 142, dated 15 February 2002, a nd "On State Regulation of Sugar 
Production and Sale of," No. 1977, dated 25 December 2002. 
22.08 30 -  
22.08 90190 Whiskey, rum and tafia, gin 
and yalivtseva nastoyka 
(liqueur), other Approval of minimum 
prices  The Cabinet of Ministers of Ukraine 
22.08 10100 Bitter aromatic beverages 
with content of spirits in 
volume from 44.2 to 49.2% Approval of minimum 
prices  The Cabinet of Ministers of Ukraine 
22.08 20 Spirits (including cognac and 
brandy) obtained by distilling 
grape wine or grape mark Approval of minimum 
prices  The Cabinet of Ministers of Ukraine 
22.08 90310 - 
22.08 90390 Vodka; plum, pear or cherry 
nastoyka (excluding liqueurs) Approval of minimum 
prices  The Cabinet of Ministers of Ukraine 
22.08 90510 - 
22.08 90790 Other spirits beverages, 
liqueurs and other alcoholic 
beverages Approval of minimum 
prices  The Cabinet of Ministers of Ukraine The Law of Ukraine "On State Regul ation of Production and Turnover of 
Ethyl, Cognac and Fruit Spirits, Alcoholic Beverages and Tobacco 
Goods," No.481/95-VR, dated 19 December 1995, and the Resolution of 
the CMU "On Introduction of Minimum Prices on Domestic and Imported 
Vodka and Distillery Goods,"  No. 700, dated 21 June 2001. 
70.10 
ex 
7010.1000 7010.2000 Deposit prices on glass ta re Establishment of the 
fixed and minimum 
prices or deposit price caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City State Administrations The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
7101-7118 Prices of precious metals in 
articles and scrap and 
precious stones purchased 
from population Establishment 
(approval) of prices The Ministry of Finance of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine and National 
Bank of Ukraine The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, the Order 
of the Ministry of Finance of Ukraine "On Approval of Prices on Precious 
Metals Purchased from Population in Articles and Scrap," No. 999, dated 
26 November 2002, and the Order of the Ministry of Finance of Ukraine 
"On Approval of Prices on Precious Metals and Precious  Stones Purchased 
from Population," No. 228, dated 6 November 1998.  
  WT/ACC/SPEC/UKR/5
 Page 81Codes of Goods Description of goods or 
services prices (tariffs) which 
are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
4901-4911 Norm of production 
profitability (in the amount of 
15%) in case of issuance of 
printed material at the 
expense of the state budget 
and delivery of such material 
to consumers (norm of 
profitability in the amount of 5%) Establishment of 
profitability norms  It is established by the Ministry of 
Education and Science of Ukraine, 
Derzhkomteleradio (State 
Committee for Television and Radio 
of Ukraine) and other central 
authorities of the executive power, 
which place state order on issuance 
of printed produce The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996. 
2716 Tariffs on electricity supplied 
to the population for domestic 
(home) needs Establishment of retail 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the National Commissi on for Regulation of Electricity 
(hereinafter the "NCRE") "On Tariffs on Electricity Supplied to Population 
and Populated Areas," No. 309, dated 10 March 1999. 
2711 Wholesale price caps of 
enterprises for natural gas 
used for needs of population 
and budget organizations Establishment of 
wholesale price caps The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the NCRE "On the Appr oval of Wholesale Price Caps on the 
Natural Gas Used for Needs of Popul ation, and Tariffs on Services on 
Transportation and Distribution of the Natural Gas to Consumers of 
Ukraine," No. 337, dated 18 March 1999. 
2711 Retail prices of natural gas 
used for needs of population Establishment of retail 
prices The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the NCRE "On Retail Prices on the Natural Gas Used by 
Population for Communal-General Need s," No. 310, dated 10 March 1999. 
9021 Prices on prosthetic and 
orthopedic appliances and 
technical means for preventive measures as to 
disablement and rehabilitation Establishment of price The Ministry of Labour of Ukraine The Re solution of the CMU "On Establishm ent of Powers of the Executive  
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No.1548, dated 25 December 1996. 
  Prices on products of hunting, 
including wild fowl supplied 
for export Establishment of price De rzhkomlisgosp (State Committee 
for Forestry of Ukraine) in 
agreement with the Ministry of 
Economy of Ukraine for all users of 
hunting grounds The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996.  
 WT/ACC/SPEC/UKR/5 
Page 82 Codes of Goods Description of goods or 
services prices (tariffs) which 
are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
  Prices on hunting trophies 
obtained by foreign citizens Establishment of price 
caps Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Order of State Committee for Forestry of Ukraine "On the Approval of 
Price Caps on Hunting Trophies Obta ined by Foreign Citizens and Tariff 
Caps on Services Provided to such Citizens," No. 26, dated 
28 February 2002. 
2701-2710 Prices on fuel-energy 
resources (coal, coal 
briquettes, common stove 
fuel, burning kerosene, fuel 
peat, firewood, peat briquettes 
and compressed gas) supplied 
to population for domestic 
(home) needs Establishment of 
prices and profitability 
caps or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
0402.29 11 Profitability caps and trade 
mark-ups for preparations of 
infant nutrition Establishment of 
profitability caps and 
trade mark-ups The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
  Trade mark-ups for medicines 
and produce of medical 
purposes mentioned in the list 
of domestic and imported 
medicines and produce for 
medical purpose, prices of 
which are subject to state 
regulation Establishment of trade 
mark-ups The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Estab lishment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
   
  WT/ACC/SPEC/UKR/5
 Page 83Table 3:  Services subject to State regulation of prices or tariffs  
Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs on transportation of cargo 
by railway transport within 
Ukraine and services related 
thereto Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Transportation of Cargo by Railway 
Transport of Ukraine and Coefficients A pplied to such Tariffs," No. 551, dated 
15 November 1999. 
Tariffs for work related to 
processing of foreign commercial 
and transit cargo in sea and river 
ports (berths), and charges and 
fees on services provided to foreign shipping in sea and river 
ports of Ukraine Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Works and Services Provided to Cargo 
Owners in Sea Ports of Ukraine," No. 392, dated 31 October 1995. 
Tariffs on transportation of passengers, luggage and cargo by 
railway transport in international 
and domestic communication 
(excluding suburban services) Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of Tariffs on Tran sportation of Passengers, Luggage and Cargo 
by Railway Transport in International Communication East - West," No. 853, dated 
2 December 2002, and the Order of the Ministry of Transport of Ukraine "On the Approval 
of Tariffs on Transportation of Passengers, L uggage and Cargo by Railway Transport in 
Domestic Communication," No. 103, dated 19 February 2001. 
Tariffs on transportation of 
passengers and luggage by buses 
on inter-city and inter-oblast routes Establishment of 
tariff caps The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Transport of Ukraine "On the Approval of Ta riffs on Transportation of Passengers and 
Luggage by Buses of Inter-City and Inter-Obl ast Routs," No. 380, dated 22 July 1999. 
Air-navigation fees for air-
navigation services to aircraft in 
the airspace of Ukraine Approval of fee 
rates The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Fee Rates on Air-Navigation Se rvices of Aircraft 
in the Airspace of Ukraine," No. 145, dated 22 April 1997. 
Airport fees for servicing aircraft 
and passengers in airports of 
Ukraine (landing and take-off of 
an aircraft, servicing of passengers in an airport, stay of an aircraft 
over the designated time and 
ensuring aviation security) Approval of fee 
rates The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 19 96, and 18 orders of the Ministry of 
Transport of Ukraine (as to each airport separately).  
 WT/ACC/SPEC/UKR/5 
Page 84 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for basic services of 
telecommunications provided in 
the territory of Ukraine, and 
services of international 
communication Establishment of 
tariff caps Derzhkomzvyazok (State Committee 
for Communications of Ukraine) in 
agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of Tariff Caps on the Basic Services of 
Telecommunication and Tariffs on  Payment of State Pensions and Pecuniary Aid," No. 120, 
dated 7 June 2002. 
Tariffs for universal services of mail communication Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of  Tariffs on Universal Services of Mail 
Communication," No. 166, dated 18 October 2001. 
Tariffs for acceptance and 
delivery of domestic periodicals 
under the subscription Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of Tariffs on Subscription and Delivery of 
Periodicals," No. 142, dated 21 September 2001. 
Tariffs for services related to payment and delivery of pensions 
and pecuniary aid to population, 
which are paid from the funds of 
the Pension Fund of Ukraine Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine 
and the Pension Fund of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of  Tariffs Caps on the Basic Services of 
Telecommunication and Tariffs on  Payment of State Pensions and Pecuniary Aid," No. 120, 
dated 7 June 2002. 
Tariffs for water delivery provided 
by Production Association 
"Ukrpromvodchormet" an 
Enterprise 
"Kryvbaspromvodpostachannya" Agreeing on the 
limit level of tariffs The Ministry of Industrial Policy of 
Ukraine in agreement with the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Industrial Policy of Ukraine "On Improvement of Tariff Regulations on Services on Water 
Delivery," No. 225, dated 29 June 1999. 
Payment cap for residence in student hostels Establishment of 
payment cap The Ministry of Education and 
Science of Ukraine, the Ministry of 
Health Protection of Ukraine and 
other ministries and central 
authorities of the executive power 
under competence of which there are 
teaching and educational institutions, 
in agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Education and Science of Ukraine, the Minist ry of Health Protection of Ukraine and the 
Ministry of Finance of Ukraine "On Estab lishment of Payment Cap for Residence in 
[Student] Hostels," No. 453/362/260, dated 21 December 1998. 
Payment caps for residence in hostels of the system of the 
Ministry of Interior of Ukraine Establishment of 
payment cap The Ministry of Interior of Ukraine in 
agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996.  
  WT/ACC/SPEC/UKR/5
 Page 85Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for transportation of 
natural gas, oil, oil products, 
ammonia and ethylene substances 
supplied to consumers of Ukraine 
by trunk pipelines Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996,  and Resolutions of the NCRE "On Tariffs 
on Transportation of Oil by Trunk Pipelines through the Territory of Ukraine," No. 1092, 
dated 26 August 1999, "On the Approval of Tari ffs on Transportation and Supply of the 
Natural Gas," No. 73, dated 29 January 2001, "On Tariff on Transportation of Ammonia of 
the Russian Origin through the Territory of Ukraine by a Trunk Pipeline," No. 1285, dated 
28 December 2000, "On Tariff on Transit and Transportation of Liquid Ammonia by a Trunk Ammonia Pipeline," No. 252, dated 23 January 2001, and "On Tariffs on 
Transportation of Liquid Ammonia by Trunk Pipelines," No. 1067, dated 
27 September 2002. 
Tariffs for storage of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Resolution of the NCRE "On 
Tariffs on Storing, Pumping-in and Extracting of  the Natural Gas by Subsidiary Enterprise 
"Ukrtransgas," No. 447, dated 27 April 2000. 
Tariffs for transportation of 
natural gas by distributive 
networks and supply of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and Resolutions of the NCRE on the approval of tariffs on transportation of the natu ral gas by distributive pipelines for regional 
enterprises. 
Tariffs for services provided to 
foreign citizens who are users of 
hunting grounds Establishment of 
tariff caps Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Forestry of Ukraine "On the Approval of Pr ice Caps on Hunting Tr ophies Obtained by 
Foreign Citizens and Tariff Caps on Services  Provided to such Citizens," No. 26, dated 
28 February 2002. 
Prices of licenses for hunting wild 
hoofed hunting animals and bear Establishment of 
prices Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Forestry 
of Ukraine "On the Approval of Price of Hun ting Licenses for Hunting in Hunting Grounds 
of Ukraine for Citizens of Ukraine and Foreign Citizens," No. 85, dated 8 August 1996. 
Amount of payment for services 
provided to drunk persons by 
medical departments of sobriety 
attached to interior authorities Establishment of the 
amount of payment, 
price caps or 
profitability caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services provided by 
the state-owned and communal 
medical and preventive 
institutions of health protection Establishment of 
prices and 
profitability cap or 
declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities  
 WT/ACC/SPEC/UKR/5 
Page 86 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs on inventory of real estate, 
legalization of ownership rights to 
real estate objects and registration 
of such rights Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for ritual services required for burial Approval of tariffs 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Prices (Tariffs) 
Regulation," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for transportation of 
passengers and price of tickets in 
city passenger vehicles, i.e. the 
underground, bus, tram and trolley 
bus (which works in an ordinary 
regime of traffic) Approval of tariffs 
and tariff caps or 
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations, executive 
authorities of the L'viv and Kryviy 
Rig City Councils The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for transportation of passengers and luggage by 
passenger electric transport 
(trolley bus) in inter-city and 
suburban communication Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of the Council 
of Ministers of the Autonomous Republic of Crimea 
Tariffs for transportation of passengers and luggage by railway 
transport in suburban 
communication  Approval of tariff 
caps Departments of railways in agreement 
with the Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996. 
Tariffs for transportation of passengers and luggage by motor 
transport (which works in an 
ordinary regime of traffic) in 
inter-city, within oblast and 
suburban communication Approval of tariff 
caps The Ministry of Transport of Ukraine 
in agreement with the Council of 
Ministers of the Autonomous 
Republic of Crimea, oblast, the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of the Standard Fo rms of Tickets for Trip of Passengers and 
Transportation of Luggage by Motor Transpor t and Tariffs Zones of Transportation of 
Passengers by Motor Transport in Suburban Routs," No. 278, dated 31 May 2000, and the 
Order of the Kyiv City Territorial-Production Association of Motor Transport "On the 
Approval of Tariff Caps on Transportation of Pa ssengers and Luggage in Inter-city within 
Oblast Routs," No. 75, dated 11 July 2001. 
Tariffs for transportation of cargo 
by railway spurs, on loading-
unloading works and other 
services provided by enterprises of 
the industrial railway transport Approval of tariffs Ukrpromzaliztrans The Resolution of th e CMU "On Establishment of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ukrainian Association of 
the State-owned Inter-branch Enterprise s of the Industrial Railway Transport 
"Ukrpromzaliztrans" of the Ministry of Trans port of Ukraine "On the Approval of Tariffs on 
Transportation of Cargo by Railway Spur s, on Loading-Unloading Works and other 
Services Provided by Enterprises of the I ndustrial Railway Transport," No. 194, dated 
5 November 2002.  
  WT/ACC/SPEC/UKR/5
 Page 87Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for services related to 
water supply and drainage systems 
provided by agents of 
entrepreneurial activity regardless 
of ownership types for all 
consumers, and complex of works 
related to supply of water to such 
agents and purification of the said water Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for production of heat 
energy, as well as services related 
to heat supply provided by agents 
of entrepreneurial activity 
regardless of owne rship types for 
all consumers Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services on cleaning, 
removing and destroying of hard 
domestic wastes and liquid 
sewage provided by agents of entrepreneurial activity regardless 
of ownership types for all 
consumers Approval of tariffs 
or profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
The limit amounts of payment for 
residence in hostels of individuals, 
foreigners and stateless persons 
who stay in Ukraine on legal 
grounds  Approval of 
amounts of payment 
and payment caps or  
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services of cable television Establishment of 
tariffs and tariff 
caps or profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City State Administrations in agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local authorities 
Payment caps for services 
provided by market places 
housing sellers of food and non-
food goods. Establishment of 
payment or payment 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
 WT/ACC/SPEC/UKR/5 
Page 88  
 
 Table 4:  Calculation of tariffs for the supply of electric energy
 
 1.  Calculations of expected average purchasi ng price for the electric energy for the month in 
question for which the retail tariff is established are made in four stages, as below. 
 1.1  Actual average purchasing price for the elect ric energy determined within the month prior 
to the last month in question is calculated, subsidy corrections included: 
Цр-2ОРфакт * Ер-2ОРфакт +Цр-2Н* Ер-2Нфакт +∑Др 2 
---------------------------------------------------------------------- Цр-
2С3факт = Ер-2ОРфакт +Ер-2Нфакт  (UAH/Megawatt 
per year 
  
 Цр-2Орфакт  is a price paid by the licensee purch asing the electric energy for Wholesale 
Electric Energy Market in the month prior to the last month in question (according to the electric energy sales act), (UAH/Megawatt per year). 
 Цр-2Н is the price for which the licensee has pur chased the electric energy according to an 
agreement directly from the producing company or th e tariff for the electric energy supplied by an 
electric power station owned by the licensee in the month prior to the last month in question (UAH/Megawatt per year). 
 Др-2 is the total sum of subsidies granted for the licensee and adopted by the National 
Committee for Regulation of Electric Energy Industry licensee in the month prior to the last month in 
question, UAH. 
 Ер-2Орфакт  is the actual amount of the electric energy purchased by the licensee for 
Wholesale Electric Energy Market in the month prior to the last month in question (according to the 
electric energy sales act), (UAH/Megawatt per year). 
 Ер-2Нфакт  is the actual amount of the electric ener gy purchased by the licensee directly from 
the producing company or the electric energy received by an electric power station owned by the licensee in the month prior to the last m onth in question (UAH/Megawatt per year). 
 1.2 Expected average purchasing price for the el ectric energy for the month prior to the last 
month in question is calculated, subsidy corrections not included: 
Цр-2ОР* Ер-2ОР+Цр-2Н* Ер-2Н 
---------------------------------------------------------------------- Цр-2С3= 
Ер-2ОР+Ер2Н (UAH/Megawatt 
per year 
   WT/ACC/SPEC/UKR/5 
 Page 89 
 
 
  Цр-2ОP is an expected wholesale market price in the month prior to the last month in 
question (confirmed by National Committee fo r Regulation of Electric Energy Industry), 
(UAH/Megawatt per year). 
 Цр-2Н is the price for which the licensee has pur chased the electric energy according to an 
agreement directly from the producing company or th e tariff for the electric energy supplied by an 
electric power station owned by the licensee in the month prior to the last month in question 
(UAH/Megawatt per year). 
 Ер-2ОP is the expected amount of the electric energy purchased by the licensee for 
Wholesale Electric Energy Market in the month prior to  the last month in question, Megawatt per year 
(according to expected balance of the electric ener gy adopted by the Ministry of Fuel and Electric 
Energy and technical/business indices calculated as ba sed upon this balance for the month concerned). 
 Ер-2Н is the expected amount of the electri c energy purchases by the licensee directly from 
the producing company or the expected amount of th e electric energy received by an electric power 
station owned by the licensee in the month prior to the last month in question, UAH/Megawatt per 
year (according to expected balance of the electri c energy adopted by the Ministry of Fuel and 
Electric Energy and technical/bus iness indices calculated as based upon this balance for the month 
concerned). 
 1.3  Deviation of the payment amount for the electric energy purchased is determined, i.e. 
 Ср-2=(Цр-2С3факт -Цр2С3)*(Ер-2Орфакт +Ер2Нфакт )+Ср-2кор (UAH), 
 Цр-2С3факт  is the actual average purchase price for the electric power determined in the 
month prior to the last month in question is calcula ted, subsidy corrections included (calculated by the 
licensee), UAH/Megawatt per year. 
 Цр-2С3 is the expected average purchasing price fo r the electric energy for the month prior to 
the last month in question, corrections for payment amount deviations not included (calculated by the 
licensee), UAH/Megawatt per year. 
 Ер-2ОP факт  is the actual amount of the electric energy purchased by the licensee for 
Wholesale Electric Energy Market in the month prior to  the last month in question, Megawatt per year 
(according to the electric energy sales agreement). WT/ACC/SPEC/UKR/5 
Page 90  
 
  Ер-2Нфакт  is the actual amount of the electric en ergy purchases by the licensee directly from 
the producing company or the electric energy recei ved by the licensee from the electric power station 
owned by him in the month prior to the last month in question, UAH/Megawatt per year (according to 
the electric energy sales agreement). 
 Ср-2кор – cost of the corrections made for the standard technology expenses of the electric 
energy determined in compliance with the "Tem porary Enactment for Procedures of Submission, 
Determination and Adoption of Economic Rates Of Standard Technologic Expenses of Electric 
Energy for Licensees Transferring Electric Energy by Local Electric Power Networks" adopted by the 
decree of the National Committee for Regula tion of Electric Energy Industry dated 
30 November 2001, No 1179. 
 No DCp-2 кор is calculated for the licensees, for which the tariffs for transfer of the electric 
energy and the retail tariffs are calculated accordin g to the Decree issued by the National Committee 
for Regulation of Electric Energy Industry date d 10.042001 No 348 con cerning definition of the 
expected purchasing price for the electric energy for a month in question coming next after that reported. 
 1.4 The expected average purchasing price for th e electric energy for a month in question for 
which the retail tariffs are established shall be calculated, i.e. 
Цр-ОР* Ер-ОР+ЦрН * ЕрН+Ср-2 
---------------------------------------------------------------------- ЦрС 3= 
ЕрОР +ЕрН (UAH/Megawatt 
per year 
  
 ЦрО P is an expected wholesale market price in a month in question (confirmed by the 
National Committee for Regulation of Electric En ergy Industry), (UAH/Megawatt per year). 
 ЦрН  is the price for which the licensee has pur chased the electric en ergy according to an 
agreement directly from the producing company or th e tariff for the electric energy supplied by an 
electric power station of the licensee in the month in question (UAH/Megawatt per year). 
 ЕрОP is the expected amount of the electric energy purchases by the licensee at the 
Wholesale Electric Energy Market in the month in question, Megawatt per year (according to expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned).  WT/ACC/SPEC/UKR/5 
 Page 91 
 
 
  ЕрН is the expected amount of the electric ener gy purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power 
station owned by the licensee in the month in question, UAH/Megawatt per year (according to 
expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
 DCP-2 are deviations of the amount paid off for the electric energy purchased, UAH 
(calculated by the licensee). 
 2.  Calculation of the retail tariff for the elect ric energy consumed is to be made using the 
formulae: 
Црс3 
------------------------------- Tij = 
П (1-kl) (=) + TjM + Ti П 
  
 i = a group of a user in compliance with standard procedures (methods) adopted by the 
National Committee for Regulation of Electric Energy Industry; 
 j = a class of a user in compliance with standard procedures (methods) adopted by the 
National Committee for Regulation of Electric Energy Industry; 
 l = classes of voltages in the networks that tran sferred the electric energy up to the end user; 
 Црс3 = expected average purchasing price for the electric energy for a month in question (p) 
for which the retail tariffs for the electric energy are established, UAH/Megawatt per year (to be calculated by the licensee as based upon the methods described in the paragraph 1). 
  kl = economic coefficient of the standard technologic spending of the electric energy at the 
first class of voltage.  To be determined as a ratio of the standard technologic spending of the electric 
energy at corresponding classes of the voltage to th e electric energy amounts transferred to the local 
power networks with the correspondent class of voltage  for transfer for the users at the territory of 
licensed activities within a period concerned. 
 TjM = the tariff for the electric energy tran sfer by the local power supply networks, 
UAH/Megawatt per year (confirmed by the National Committee for Regulation of Electric Energy Industry; WT/ACC/SPEC/UKR/5 
Page 92  
 
  Ti П = the tariff for the electric energy supply, UAH/Megawatt per year, to ensure coverage of 
the licensee expenses for delivery of the electric energy to the users. 
Example of calculation of retail tariff for electric energy. 
Data Unit July August 
Expected wholesale market 
price UAH/Megawatt per 
year 99.5 100.0 
Actual price of electric power 
purchases at wholesale power 
market UAH/Megawatt per 
year 78.15  
Subsidy amount UAH 3,514,647 4,271,296 
Amounts of electric energy purchases at wholesale power 
market Megawatt per year 216,180 - 
(expected) 
217,292 - (actual) 246,990 - (expected) 
Tariff for electric energy 
supplied by electric power 
station directly to licensee 
delivering electric energy under regulated tariffs UAH/Megawatt per 
year 
24.7 24.7 
Amounts of electric energy purchases from electric power 
station Megawatt per year 690 - (expected) 
720 - (actual) 594 - (expected) 
Economic coefficient of 
standard technology spending 
of electric power   
  
1st class % 7.41 7.19 
2nd class % 13.02 12.85 
Tariff for electric energy tran sfer by local power networks 
1st class UAH/Megawatt per 
year 5.55 5.55 
2nd class UAH/Megawatt per 
year 29.06 29.06 
Tariff for supply of electric power 
1st group UAH/Megawatt per 
year 2.15 2.15 
  
 The example of the calculation was given on the assumption that the licensee was not 
concerned with licence fees of the users. 
 Calculation of actual average purchasing price fo r July corrected with regard to subsidies. 
78.15x217292+24.7x720+3514647 
------------------------------------------------------------ Цр-2С3факт  = 
217292+720 UAH 94.09/ 
Megawatt per year 
  
 Calculation of expected average purchasing pri ce for July not corrected with regard to amount 
of payment deviation.  WT/ACC/SPEC/UKR/5 
 Page 93 
 
 
 99.5x216180+24.7x690 
------------------------------------------------------------ Цр-2С3 = 
216180+690 UAH 99.26/ 
Megawatt per year 
  
 Calculation of payment deviation in July.  ∆Cp-2=(94.09-99.26)x(217,2 92+720)=-UAH 1,127,122.04 
 Calculation of average purchase price for August. 
100x246990+24.7x594-1127122.04 
------------------------------------------------------------ Цр-С3 = 
246990+594 UAH 95.27/ 
Megawatt per year 
  
 Calculation of retail tariffs for August.  Tariff for users of the 1st class, 1st group.  T11 = 95.27 + 5.55+2.15=UAH 110.4/Megawatt per year 1-0.0719 
 Tariff for users of the 2nd class, 1st group. 
 T12 = 95.27 + 29.06+2.15=UAH 149.0/Mega watt per year (1-0.0719)x(1-0.1285) WT/ACC/SPEC/UKR/5 
Page 94  
 
 Table 5(a):  Goods-related activity licensing in Ukraine
 
Goods, the import or export of which require an activity license: 
HS Product Licensing Body Eligibility Cost of license 
3907 40 00 00, 
8523, 8524 
 Laser-readable discs; 
polycarbonate1 for production of optical 
information storage 
devices; equipment 
for laser-readable 
discs Ministry of Economy and 
European Integration  All agents of 
economic activity  UAH 340 
The list of 
documents and 
goods, holographic 
elements of which 
are subject to 
protection, is 
approved by 
Resolution of the 
Cabinet of Ministers 
of Ukraine No. 932 
of 5 July 2002  Holographic 
protection elements  Security Service of 
Ukraine  All agents of 
economic activity  UAH 340 
3001-3006 Narcotics, 
psychotropic 
substances and 
precursors  State Department for 
Supervision over Quality, 
Safety and Production of 
Medicines and Articles 
for medical Use  Only a body 
authorized by the 
Cabinet of Ministers  UAH 340 
Note2 Cryptosystems and 
means for crypto-
graphic protection  Security Service of 
Ukraine  All agents of 
economic activity UAH 340 
2207, 
2208 202900, 
2208 208900 Ethyl alcohol, cognac, 
fruit spirits  Ministry of Economy and 
European Integration  Only designated 
state enterprises  UAH 170,000 
2204, 2205, 2206, 
2208 Alcoholic beverages Mini stry of Economy and 
European Integration  All agents of 
economic activity UAH 250,000 
2402, 
2403  Tobacco products  Ministry of Economy and 
European Integration  All agents of 
economic activity  UAH 250,000 
 
                                                      
1 For polycarbonate, an import license which does not restrict the volume of imports, is also required 
2 Development of hardware, hardware and software means for cryptographic protection of information 
and cryptosystems. 
Development of software means for cryptographic protection of information and cryptosystems. 
Production of hardware, hardware and software mean s for cryptographic protection of information and 
cryptosystems. 
Production of software means for cryptographic protection of information and cryptosystems.  
Production and operation of means for cryptographic protection of information and cryptosystems.  
Certification tests and exert examination of crypto systems and means for cryp to-graphic protection of 
information. 
Thematic research of means fo r cryptographic protection of information and cryptosystems. 
Provision of services in the area of cr yptographic protection of information. 
Importation and exportation of means for cryptographic protection of information and cryptosystems.  
Trading in means for cryptographic prot ection of information and cryptosystems  WT/ACC/SPEC/UKR/5 
 Page 95 
 
 
 Other goods-related activities subject to licensing accor ding to Article 9 of the Law "On Licensing of 
Certain Types of Economic Activity" No. 1775-III of 1 June 2000, as amended: 
1) minerals exploration activity; 
2) production and service of arms and ammunition ther eto, cold steel arms, pneumatic arms of 
caliber exceeding 4.5 millimeters and bullet ai rspeed over 100 meters  per second, sales of 
arms and ammunition thereto, cold arms, pneum atic arms of caliber over 4.5 millimeters and 
bullet airspeed over 100 meters per second; 
3) production of explosives (under the list, establishe d by the Cabinet of Ministers of Ukraine); 
4) production of extra-dangerous chemical agents (according to the list, established by the 
Cabinet of Ministers of Ukraine); 
5) uranium ore mining; 
6) extraction of precious metals and stones, organogenic jewels and semiprecious stones; 
7) production of precious metals and stones, or ganogenic jewels and semiprecious stones; 
8) manufacture of products of precious metals and precious stones, organogenic jewels and 
semiprecious stones and trade in precious metals and stones, or ganogenic jewels and 
semiprecious stones; 
9) production of medicines, wholesale a nd retail trade in medical products; 
10) production of veterinary medications, wholesale and retail trade in veterinary medications; 
11) production of pesticides and agricultural chemic als, wholesale and retail trade in pesticides 
and agricultural chemicals; 
12) production of special-purpose devices, loaded w ith lachrymatory and irritating substances, 
devices of individual protection or offensive defensive; 
13) designing and production of special-purpose tec hnical appliances for taking information from 
communication channels, other devices for a private obtaining of information, trade in special-purpose technical appliances for taki ng information from communication channels 
and other devices for a private obtaining of information; 
14) development, production, utiliza tion, operation, certification testing, subject research, 
expertise, importation and exportation of cr yptosystems and means of cryptographic 
protection of information, providing services in  the sphere of cryptographic protection of 
information, trade in cryptosystems and means of cryptographic protection of information; 
15) designing, production, introduction, certificati on testing, importation and exportation of 
holographic protection of elements; 
16) manufacture of forms of securities and documents of obligatory accounting; 
17) transportation of oil and petroleum products by a trunk pipeline, transportation of natural gas 
and oil gas by trunk pipelines and its distribution; 
18) 
development, production, preparation, storage,  transportation, purchase, carriage, importation, 
exportation and liquidation of drugs and psychotropics and their precursors; 
19) cultivation and utilization of plants, cont aining drugs, for the industrial purposes; 
20) storing, processing, and metallurgical treatment  of scrap ferrous and non-ferrous metals; 
21) collection, primary processing of wastes and scr ap of non-ferrous metals and precious stones, 
organogenic jewels and semiprecious stones; 
22) collection and storage of certain kinds of wast es as secondary raw materials (under the lists, 
established by the Cabinet of Ministers of Ukraine); 
23) production of discs for laser reading systems; 
24) exports and imports of e quipment and discs for laser reading systems; and 
25) production of perfumes and cosmetics with the use of ethyl alcohol. WT/ACC/SPEC/UKR/5 
Page 96  
 
 Table 5(b):  Licensing in Ukraine (Services-related activities)
 
1) Design, production, introduction,  servicing and research of efficiency of systems and devices 
of technical protection of information, providing services in the sphere of technical protection of information; 
2) Supply of natural gas at contro lled and non-controlled tariffs; 
3) Storage of natural gas in the amounts, exceedi ng the rate, specified by terms of licensing; 
4) Centralized water supply and draining; 
5) Design, testing, production, operation of carri er rockets, space vehicles and their component 
parts, earth space infrastructure and its component s, equipment, which is a constituent part of 
a space segment of satellite systems; 
6) Disinfection, disinsection and deratization works; 
7) Medical practice; 
8) Treatment of donor blood and its com ponents, making medications thereof; 
9) Veterinary practice; 
10) Organization and maintenance of totalizators,  gambling houses, issuance and arranging of 
lotteries; 
11) Building activity (exploration and projecting wo rks for the purpose of construction, erection 
of bearing and filler structures, construction and assemblage of engineering and transport 
networks); 
12) Providing services in conveyance of passengers and cargoes by air transport; 
13) Providing services in conveyance of passengers and cargoes by river and sea transport; 
14) Providing services in conveyance of passengers a nd cargoes by motor transport of public use 
(except services in conveyance of passengers and their luggage by taxi); 
15) Providing services in conveyance of passengers and their luggage by taxi; 
16) Providing services in conveyance of passengers and cargoes by railway transport; 
17) Operations in the area of treatment of dangerous waste products; 
18) Design, assemblage, technical maintenance of means of fire protection and heating systems, 
evaluation of fire-prevention situation within the objects; 
19) Testing of fire safety of substances, materials, building structures, wares and equipment, as 
well as assessment of conformity of fire engi neering, fire-engineering equipment and fire-
protection products with the established norms; 
20) Providing services in guarding of state a nd other property, guarding of citizens; 
21) Performing topography-and-geodesic and cartographic works; 
22) Execution of aviation and chemical works; 
23) Sending of postal orders, non-registered and re gistered letters, post cards, postal packages and 
parcels under 30 kilograms; 
24) Providing services in the sphere of radio communication (with the use of radio frequencies); 
25) Providing services in telecommunication (except departmental objects); 
26)
 Technical servicing of television, radio and wi re broadcasting networks within the framework 
of industrial operation; 
27) Arrangement of foreign, home and intern ational tourism; arranging of excursions; 
28) Recreational and sports activity: 
29) arranging and conducting of trainings of  sports professionals and amateurs; 
30) training of sportsmen for participation in co mpetitions in various sports, recognized in 
Ukraine; 
31) Activities of arbitration directors (adminis trators of property, sanitation managers, 
liquidators); 
32) Mediation in employment abroad; 
33) Professional activity in the equity market; 
34) Fulfilment of land planning and land appraisal works;  WT/ACC/SPEC/UKR/5 
 Page 97 
 
 
 35) Design, construction of new and reconstructi on of the existing reclamation systems and 
individual objects of engineering infrastructure; 
36) Activity related to the industrial fishing at industrial areas of water bodies of fish industries, 
except inner water bodies (ponds) of fish industries; and 
37) mediation activity of a customs broker and customs carrier. 
Source: Article 9 of the Law "On Licensing of Certain Types of Economic Activity" No. 1775-III of 
1 June 2000, as amended. WT/ACC/SPEC/UKR/5 
Page 98  
 
 Table 5(c):  Documentation requirements for obtaining an activity licence
 
The application must contain the following information: 
- name; 
- location; 
- banking details and identifica tion code – for a legal entity; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence), and identification number of a physical person who is the payer of taxes and other mandatory  payments – for  a physical person; 
- type of business activity for which an a pplicant intends to obtain a licence; and 
- copy of the certificate of state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and Organizations of Ukraine certified by a notary or by the authority which issued the original document. 
Documentation required to obtain a licence to impo rt and export alcoholic beverages and tobacco 
products: 
- an application form to obtain a licence to import and export ethyl, cognac and fruit spirits, 
distilled grape ethyl spirits, distilled fruit et hyl spirits, alcoholic beverages and tobacco 
goods; 
- a copy of the certificate on state registration of the agent of entrepreneurial activity, 
certified by a notary or by the authority which issued the original document; and 
- a copy of the document which confirms the sp ecial authorities granted by the Cabinet of 
Ministers of Ukraine to the state-owned ente rprise or organization to carry out import and 
export of ethyl, cognac and fruit spirits, distille d grape ethyl spirits and distilled fruit ethyl 
spirits, certified by the head's signature a nd stamped with a company's seal (in case of 
submission of the documents for receipt of a licence to carry out the given operations). 
Information required for an activity licence to import and export optical media equipment and discs: 
Application including the following information: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- contact telephone number; 
- organizational and legal form; 
- identification code for a legal entity (ide ntification number for a physical person); 
- banking details; 
- type of activity (export or import, optical media equipment or discs); 
- location of effectuation of the activity; and 
- obligations concerning the fulfilmen t of licensing terms and conditions. 
Required documentation attached  to the application form: 
- copy of the certificate on state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and  WT/ACC/SPEC/UKR/5 
 Page 99 
 
 
 Organizations of Ukraine certified by a notary or by the authority which issued the 
original document; 
- list of the management of an agent of entrep reneurial activity (its head, deputy heads and 
chief accountant), including their surnames, names and patronymics, positions and office 
telephone numbers signed by the head and duly stamped, as well as the reference 
concerning owners, signed by the head of a company and duly stamped; 
- duly certified copies of the founding documents (for a legal entity); 
- duly certified copies of the documents which c onfirm ownership rights or lease of storage 
facilities; 
- duly certified copies of the documents which confirm the information on the premises 
where wholesale and/or retail trade in opti cal media discs (for a licence to import discs) 
shall take place; 
- information on availability of optical media disc remainders as of 21 April 2002 (for 
export and import of optical media discs) – in case of such availability; and 
- list of main components for specialized equipment for production of optical media 
systems, export or import of which are subject to licensing pursuant to laws (for licenses 
on export and import of equipment).   
Requirements for obtaining a licence for the produc tion, wholesale and retail trade in pesticides and 
agro-chemicals:   
Application containing the following: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity; 
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the original must be attached to the application form.   
In order to produce pesticides and agro-che micals, business agent must posses the following 
documentation: 
- normative documents of standardization (GOST [State Standards of the former Soviet 
Union, which still apply in Ukraine], TU [T echnical Terms and Cond itions], DSTU [State 
Standards of Ukraine]) for production of goods of the given quality; 
- technological regulations; 
- positive conclusions of sanitary and epidemiological service; 
- permit to commence work; 
- permit to produce testing groups of domes tic pesticides and agro-chemicals; and 
- rules, drafted and approved by business agent on the basis of the approved technological 
regulations. 
In order to carry out business activities on wholesale and retail trade in pesticides and agro-chemicals, 
a business agent must posses the following: WT/ACC/SPEC/UKR/5 
Page 100  
 
 - storing facilities for storage of pesticides and agro-chemicals.  Such storing facilities must 
meet sanitary and hygienic requirements and safety engineering rules, as well as to have sanitary passports; 
- quality certificates for pesticides and agro-chemicals; 
- regulations to carry out trade operations; 
- rules on labour protection, production sanitation and fire safety; 
- duties regulation; and 
- positive conclusions of sanitary and epidemiological service. 
A business agent must sell pesticides and agro-c hemicals to the population in a small-packed form 
with mandatory instructions printed in Ukrainian concerning the safe use of such pesticides and agro-
chemicals.  Employees of business agents whose ac tivities relate to wholesale and retail trade in 
pesticides and agro-chemicals must have special e ducation and training, undergo retraining once per 
three years and medical examination, as well as have  a permit to work with the said pesticides and 
agro-chemicals, certificate and medical book. 
Documentation required to obtain a certificate to import/export narcotics, psychotropic substances and 
precursors:  
- application on a company's letterhead addressed to the Head of the Committee, containing 
the following information: 
- purpose of importation; 
- complete names, exact addresses and telephone (telexes) numbers of the importer 
(consignee) and exporter; 
- international non-proprietary name of the impor ted produce, if such name is available, 
and/or the first name under which the said  produce was issued, and/or the name under 
which it is manufactured in importing or exporting countries; 
- amount of narcotics, psychotropic substan ces and precursors subject to importation; 
- medical form of a narcotic, psyc hotropic substance and precursor; 
- name and amount of narcotics, psychotr opic substances and precursors which are 
imported under a contract and included to the List of narcotics, psychotropic substances, 
their analogs and precursors that are subject to  the special control pursuant to applicable 
laws of Ukraine (hereinafter "those includ ed to the list of controlled substances"); 
- name of the producer; 
- number of the contract for supply; 
- price (sum) of the contract for supply; 
- name and number of tare items – for narcoti cs, psychotropic substances and precursors in 
the form of substance used for production of medicines; 
- type of transport for supply; 
- delivery term for supply; 
- name of the crossing point at state border of Ukraine through which importation shall be 
made; 
- invoice, cargo declaration, cargo, customs and transportation documents which contain 
the information on the amount of narcoti cs, psychotropic substances and precursors; 
- a company's Charter certified by a notary; 
- a copy of the contract, according to whic h importation of narcotics, psychotropic 
substances and precursors into Ukraine is  effectuated, certified by a notary;  WT/ACC/SPEC/UKR/5 
 Page 101 
 
 
 - certificate of Medicines Registration Bureau of the Ministry of Health Protection of 
Ukraine on registration of medicines that are imported into Ukraine; 
- quality certificate of a narcotic or psycho tropic substance with indication of its 
serviceable life (quality passport of the producer is attached as to precursors); 
- obligations of the company on use of narco tics, psychotropic substances and precursors 
only for the declared purposes (import); and 
- a licensed copy for carrying out the given activity in the field of turnover of narcotics, 
psychotropic substances and precursors, certified by a notary. 
Information required to obtain a licence for produc tion, wholesale and retail trade in medicines:  
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity;  
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the 
original to be attached to the application form. 
 
  
 WT/ACC/SPEC/UKR/5 
Page 102 Table 8:  Excise taxes on alcoholic beverages, ethyl alcohol, tobacco, jewellery and certain motor vehicles  
Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
ALCOHOLIC BEVERAGES 
2203 00 Malt beer  UAH 0.23 per litre 
2204  
(except 2204 10, 2204 30, 
2204 21 100, 2204 29 100) Wine of fresh grapes, including fortified wines  
 
 UAH 3.0 per litre UAH 0.25 per litre 
2204  
(except 2204 10, 2204 30, 
2204 21 100, 2204 29 100) Wine of fresh grapes with sugar UAH 3.0 per litre UAH 0.92 per litre 
2204 10 Sparkling wine, champagne: UAH 5.0 per litre UAH 1.6 per litre 
 Sparkling wines containing in the name the word " Сhampagne"  UAH 5.0 per litre UAH 1.6 per litre 
2204 21 100 
2204 29 100 Aerated wines (excluding sub-item 2204 10) UAH 5.0 per litre UAH 1.6 per litre 
2204 З0 Other wine must (including  wine materials for cognac and champagne)  
 0 UAH 1.0 per litre of wine materials when 
sold to intermediaries and population, 
produced at primary production facilities  
2205 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances  (with Article 2 of this Law been considered) UAH 5.0 per litre 
 UAH 2.6 per litre 
 
2206 2206 00 930,
2206 00 990 Other fermented beverages (for ex ample, cider, perry, mead)  
 
 UAH 5.0 per litre 
 UAH 2.6 per litre 
 
2207 Non-denatured ethyl alcohol of an alcoholic strength by volume of less 
than 80% vol; spirits, liqueurs and other spirituous beverages  UAH 16.0 per litre of 100 percent alcohol  
except for use by: 
 
- health care institutions and organiza tions to ensure the performance of the 
treatment and diagnosis process and labor atory research, as well as by business 
entities to produce medicines (including blood components and preparations made 
therefrom), except for medicines in the form  of balsams within limits of quotas set 
by the Cabinet of  Ministers - UAH 2.0 per l itre 100 percent spirit; 
- by enterprises engaged in secondary wi ne-making to produce grape, fruit and other 
wines  - UAH 16 per litre  100 percent spirit; 
- by business entities to produce spirit vi negar, explosive substances, perfumes and 
nitrocellulose within the quotas set by the Cabinet of Ministers - UAH 3.0  per litre 
100 per cent spirit; 
- temporarily, until 1 January 2006, for ethyl spirit denatured (technical spirit), used 
to make products pursuant to the list appr oved by the Cabinet of Ministers within 
limits of the quotas set by the Cabine t of Ministers - UAH 3.0 per litre 100 per 
cent spirit.  
  WT/ACC/SPEC/UKR/5
 Page 103Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
2208  
(except 2208 20) Undenatured ethyl alcohol of an al coholic strength by volume of less 
than 80% vol; spirits, liqueurs and ot her spirituous beve rages, alcoholic 
semi-products used in the manufacture of beverages (with Article 6 of 
this Law taken into consideration) UAH 16.0 per litre of 100 percent alcohol 
 
2208 20 (except 2208 20 
1200, 2208 20 2900 – only 
brandy, 2208 20 8900 – only 
cognac alcohol Spirits obtained by distilling grap e wine or grape marc UAH 16.0 pe r litre of 100 per cent alcohol 
2208 20 1200 Cognac UAH 16.0 per litre 100 per cent al cohol UAH 3.0 per litre 100 per cent alcohol 
ex2208 20 2900 Brandy UAH 16.0 per litre 100 per cent alcohol UAH 3.0 per litre 100 per cent alcohol 
ex2208 20 8900 Cognac spirit UAH 16.0 per litre 100 per cent alcohol 0 
TOBACCO PRODUCTS 
2401 Unmanufactured tobacco, tobacco refuse 0 
2402 10 000 Cigars (cheroots), cigarillos (cigar ettes), containing tobacco UAH 20 per 100 
2402 20 90 10 Cigarettes without filters from tobacco  UAH 5 per 1,000 
2402 20 90 20 Cigarettes with filter from tobacco UAH 11.5 per 1,000 
2403 
(except 2403 99 10 00, 2403 
10  Other unmanufactured tobacco and manufactured tobacco substitutes; 
"homogenized" or "reconstituted" tobacc o; tobacco extracts and essences 0 
2403 10  Smoking tobacco (whether or not containing tobacco substitutes in any 
proportion) UAH 10 per kg 
2403 99 10 00 Chewing tobacco 
Snuff UAH 10 per kg 
PETROLEUM PRODUCTS 
 Light  oils an d preparations:  
2710 00 110 For undergoing a specific process € 12 per 1,000 kg 
2710 00 150 For undergoing chemical transforma tion by a process other than those 
specified in 
respect of subheading 2710 00 11 € 12 per 1,000 kg 
 Spesial spirits:  
2710 00 210 White spirit € 12 per 1,000 kg 
2710 00 250 other € 20 per 1,000 kg 
 Motor spirit:  
2710 00 310      Aviation spirit € 20 per 1,000 kg 
2710 00 370      Jet fuel € 20 per 1,000 kg 
2710 00 390      Other light fractions  € 20 per 1,000 kg 
 Medium oils:  
2710 00 410      For undergoing a specific process € 20 per 1,000 kg 
2710 00 450      For undergoing chemical tran sformation by a process other than those 
specified in 
respect of subheading 2710 00 410 € 12 per 1,000 kg  
 WT/ACC/SPEC/UKR/5 
Page 104 Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
 For other purposes:  
 Kerosene:  
2710 00 510 Jet fuel € 12 per 1,000 kg 
2710 00 590 
2710 00 550 Other € 20 per 1,000 kg 
2710 00 330
2710 00 350 Only motor spirit (DSTU 320.00149943. 015-2000) containing not less 
than 5% of high-octane oxygen-containing agents (TUU 30183376.001) 
or ethyl-tret-butyl ether А-76Ек, А-80Ек. А-92Ек, АІ-93Ек, А-95Ек, А-
98Ек € 30 per 1,000 kg 
(€ 60 per 1,000 kg from 1 January 2004 until 1 January 2005 
2710 00 3302710 00 350 Motor spirit: А-72, А-76, А-80; А-90, А-91, А-92, АІ-93, А-95, А-96, 
А-98 and other type motor spirit € 60 per 1,000 kg 
2710 00 610
2710 00 650
2710 00 690 Heavy oils (diesel fuel) € 30 per 1,000 kg 
3811 19 00 00 High octane oxygen-cont aining additives to gasoline (TUU 
30183376.001-2000) 0 
JEWELLERY 
7113, 71144 Jewellery Excluded 
MOTOR VEHICLES 
 Vehicles, with spark-ignition inte rnal combustion reciprocating piston 
engine:  Domestic manufacturer on condition of 
annual output of 1,000 automobiles or 
1,000 motorcycles.  Until 1 January 2007 
87.0321 100 Of a cylinders capacity not exceed ing 1,000 cm3, new € 0.2 per 1 cc 0 
87.0321 90 Of a cylinders capacity not exceeding 1,000 cm3, used:   
87.0321 901 Up to 5 years inclusive  € 0.4 per 1 cc 0 
87.0321 903 From 1 to 5 years € 0.6 per 1 cc 0 
87.0322 110
87.0322 190 Of a cylinders capacity exceeding 1,000 cm3 but not exceeding 1,500 
cm3, new: motor caravans; other € 0.2 per 1 cc 0 
87.0322 90 Of a cylinders capacity exceeding 1,000 cm3 but not exceeding 1,500 
cm3, used;   
87.0322 901 Up to 5 years inclusive  € 0.4 per 1 cc 0 
87.0322 903 Over 5 years € 0.6 per 1 cc 0 
87.0323 110
87.0323 190 Of a cylinders capacity exceeding 1,500 cm3 but not exceeding 2,200 
cm3 , new: motor caravans; other  € 0.3 per 1 cc 0 
87.0323 110
87.0323 190 Of a cylinders capacity exceeding 2,200 cm3 but not exceeding 3,000 
cm3, new: motor caravans; other   € 0.6 per 1 cc 0 
87.0323 90 Of a cylinders capacity exceed ing 1,500 cm3 but not exceeding  2,200 
cm3, used;   
87.0323 901 Up to 5 years inclusive € 0.6 per 1 cc 0 
87.0323 903 Over 5 years € 0.9 per 1 cc 0  
  WT/ACC/SPEC/UKR/5
 Page 105Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
87.0323 90 Of a cylinders capacity exceeding 2,200 cm3 but not exceeding 3,000 
cm3, used:   
87.0323 901 Up to 5 years inclusive € 1.2 per 1 cc 0 
87.0323 903 Over 5 years € 1.8 per 1 cc 0 
87.0324 100 Of a cylinders capacity exceeding 3,300 cm3, new € 1.0 per 1 cc 0 
87.0324 90 Of a cylinders capacity exceeding 3,000 cm3, used   
87.0324 901 Up to 5 years inclusive € 2.0 per 1 cc 0 
87.0324 903 Over 5 years € 3.0 per 1 cc 0 
 Other vehicles, with internal com bustion engine (diesel or semi-diesel, 
that work on fuel with  low-octane number)  0 
87.0331 100 Of a cylinders capacity not exceed ing 1,500 cm3, new € 0.2 per 1 cc 0 
87.0331 90 Of a cylinders capacity not exceeding 1,500 cm3, used:   
87.0331 901 Up to 5 years inclusive € 0.4 per 1 cc 0 
87.0331 903 Over 5 years € 0.6 per 1 cc 0 
87.0332 110, 87.03 32 190 Of a cylinders capacity exceeding 1,500 cm3 but not exceeding 2,500 
cm3, new: motor caravans; other € 0.3 per 1 cc 0 
87.03 32 90 Of a cylinders capacity exceeding 1,500 cm3 but not exceeding 2,500 
cm3, used   
87.0332 901 Up to 5 years inclusive € 0.6 per 1 cc 0 
87.03 32 903 Over 5 years € 0.9 per 1 cc 0 
87.0333 110 
87.0333 190 Of a cylinders capacity exceeding 2,500 cm3, new: motor caravans; other € 0.8 per 1 cc 0 
87.0333 90 Of a cylinders capacity exceeding 2,500 cm3, used   
87.0333 901 Up to 5 years inclusive € 1.6 per 1 cc 0 
87.0333 903 Over 5 years € 2.4 per 1 cc 0 
87.0390 Other (with electric motors, other) € 100 per unit 0 
87.0310 Vehicles specially designed for tr avelling on snow; golf cars and similar 
vehicles € 0.6 per 1 cc 0 
87.1140 000, 87.1150 000, 
87.1190 000 Motor-cycles (including mopeds) and cycles fitted with an auxiliary 
motor, with or without side-cars, with a cylinder capacity exceeding 500 
cm3 but not exceeding 800 cm3;  exceeding 800cm3; other  € 0.2 per 1 cc 0 
87.1610 990 Trailers and semi-trailers, for housing,  exceeding 3,500kg 100 per 1 cc 0 
 
 
  
 WT/ACC/SPEC/UKR/5 
Page 106 Table 10:  Antidumping measures taken by Ukraine  
Commodity that is subject to the Antidumping 
Investigation Country of Origin of the Commodity Resu lts of Investigation and Measures Taken 
COMPLETED ANTIDUMPING INVESTIGATIONS 
- Artificial fur and articles thereof (HS code – 
4304 00 00) 
- Pile fabrics and terry fabrics (HS code - 6001) Republic of Belarus On 23 February 2001, by Deci sion No.  AD-15/2001/52-54 of the Interdepartmental 
Commission on International Trade, final anti- dumping measures, in the form of an anti-
dumping duty for artificial fur – 179.70%; pile fa brics – 53.29% (of the customs value of 
the commodity, were introduced for a period of five years. 
Electric filament lamps  (HS code – 8539 22 90 00) Russian Federation On 7 December 2000, by Decision No.  AD-11/2000/52-39 А of the Interdepartmental 
Commission on International Trade, final an ti-dumping measures in the form of a anti-
dumping duty in the amount 97.50% of the customs value of the commodity, were 
introduced for a period of five years. 
Fiberboard of wood  
(HS code- 4411 11 00 00) Republic of Belarus On 12 July 2002, Decision No.  AD-45/2002/52-61 of the Interdepartmental Commission 
on International Trade, final anti-dumping measures, in the fo rm of an anti-dumping duty in 
the amount of 68.75% of the customs value of  the commodity, were introduced for a period 
of five years.  
Crossing pieces  (HS code - 8608 00 10 00) Russian Federation On 5 July 2002, by Decision No.  AD-43/2002/52-63 of the Interdepartmental Commission 
on International Trade, final anti-dumping measures, in the fo rm of an anti-dumping duty in 
the amount of 59.4% of the customs value of the commodity, were introduced for a period 
of five years.  
Ruberoid  
(HS code- 6807 10 1000 Republic of Belarus On 12 July 2002, by Decisi on No.  AD-47/2002/52-62 of the Interdepartmental 
Commission on International Trade, final anti- dumping measures, in the form of an anti-
dumping duty in the amount of 75% of the customs value of the commodity, were 
introduced for a period of five years.  
Electric lamps 
(HS code – 8539 22 90 10) Kyrgyz Republic  On 27 December 2002, by Decision No.  AD-62/2002/52-65 of the Interdepartmental 
Commission on International Trade, final anti- dumping measures, in the form of an anti-
dumping duty in the amount of 38,31% of th e customs value of the commodity, were 
introduced for a period of five years. 
Matches (HS code – 3605 00 00 00) Russian Federation 
Republic of Belarus On 12 September 2003, by Decision No.  AD-81/2003/52-123 of the Interdepartmental 
Commission on International Trade anti-dumping measures were taken in the form of an 
anti-dumping duty in the amount: 
for commodities originating from the Russian Federation:  
production of Private JSC "Plitsichprom" (Balabanovo) – 0%; 
other producers – 8.8%; 
for commodities originating from the Republic of Belarus: 
production of Private JSC "Pinskdrev" (Pinsk)- 31.8%; 
production of Public JSC "Borisovdrev" (Borisov) – 68.7%; 
other producers – 95.7%. 
The term of antidumpi ng measures expires in five years.    
  WT/ACC/SPEC/UKR/5
 Page 107Commodity that is subject to the Antidumping 
Investigation Country of Origin of the Commodity Resu lts of Investigation and Measures Taken 
ONGOING ANTIDUMPING INVESTIGATIONS 
Fiber sheets 
(HS code – 4411 19 00 00) Poland On 20 August 2003, by Decision No.  AD-76/2003/52-122 of the Interdepartmental 
Commission on International Trad e, preliminary anti-dumping measures were introduced in 
the form of an anti-dumping duty in the am ount of 20.31% of the customs value of the 
commodity. The term of preliminary antidum ping measures expires in one hundred and 
twenty days. 
Sewer pipes of cast-iron 
(HS code – 7303 00 90 00) Russian Federation Investigation instituted by Decision No.AD-74/2003/52-126 of 6 May 2003. 
Investigation is going on. 
Citric acid (HS code – 2918 14 00 00) People’s Republic of China On October 10, 2003, by Decision No. AD-82/2003/52-125 of the Interdepartmental 
Commission on International Trad e, preliminary anti-dumping measures were introduced in 
the form of an anti-dumping duty in the am ount of 130% of the customs value of the 
commodity. The term of preliminary antidum ping measures expires in one hundred and 
twenty days.. 
  
 WT/ACC/SPEC/UKR/5 
Page 108 Table 11:  Safeguard measures taken by Ukraine  
Country Commodity - subject of investigation Investigation 
started Investigation 
completed Measures taken 
1 2 3 4 5 6 7 
  Date and number of 
decision Date of publication 
of decision Date and number of 
decision Date of publication of 
decision Size of annual safeguard quota 
COMPLETED SAFEGUARD INVESTIGATIONS 
Russian Federation, 
Slovak Republic, 
Kingdom of 
Belgium, Ireland, 
Poland, Germany 
and Kingdom of 
Spain Syringes with 
or without 
needles of 
plastic 
materials Decision No.SP-
13/2001/52-61 dated 
01/12/01 18 January 2001 Decision No.SP-
17/2001/52-44 dated 
8 June 2001 21 June 2001 893464.3 kg 
Russian Federation Baki ng soda Decision No.SP-
24/2001/52-46 dated 
7 November 2001 14 November 2001  Decision No.SP-
44/2002/52-46 dated 
5 July 2002 10 July 2002 2,500 tons 
Russian Federation Portland 
cement Decision No.SP-
25/2001/52-48 dated 
13 December 2001 19 December 2001 Decision No.SP-
49/2002/52-48 dated 
7 October 2002 10 October 2002 157,500 tons 
Russian Federation New cars Decision No.SP-
28/2002/52-49 dated 
8 January 2002 11 January 2002 Decision No.SP-
54/2002/52-49 dated 
6 December 2002 12 December 2002 15,777 units 
Irrespective of 
country of origin Biscuit 
products Decision No.SP-
59/2002/52-54 dated 
6 December 2002 11 December 2002 Decision No.SP-
85/2003/52-99 30 December 2003 Safeguard measures were introduced in the form of a 
duty in the amount of 18.3% of the customs value of 
the commodity but not less than € 0.3 per kilo (for 
products with value not ex ceeding US$ 1.5 per kilo) 
Republic of Belarus, 
Russian Federation, 
Hungary, People’s 
Republic of China 
(including Hong 
Kong (Siangan), 
Macao (Aomin), 
Taiwan) Artificial fur 
Pile fabrics Decision No.2/99 
dated 14 May 1999 20 May 1999 Decision No.SP-
67/2003/52-48 dated 
6 May 2003 
 
(published on 
14 May 2003) Protection measures have been terminated due to the expiry of their term 
Republic of Belarus, 
Poland, Russian 
Federation, Hungary Electric lamps Decision 
No.3/99 20 May 1999 Decision No.SP-
70/2003/52-47 dated 
6 May 2003 
 
(published on 
14 May 2003) Protection measures have been terminated due to the expiry of their term  
  WT/ACC/SPEC/UKR/5
 Page 109Country Commodity - subject of investigation Investigation 
started Investigation 
completed Measures taken 
1 2 3 4 5 6 7 
  Date and number of 
decision Date of publication 
of decision Date and number of 
decision Date of publication of 
decision Size of annual safeguard quota 
Russian Federation, 
Slovak Republic, 
Germany Magnesia fire 
refractory 
products Decision No.SP-
7/2000/52-47 dated 
7 September 2000 20 September 2000 Decision No.SP-
16/2001/52-43 dated 
5 June 2001 
 
(published on 
15 August 2001) Investigation has been completed without  protection measures due to lack of 
evidence of causing damage to the national producer by import of the said 
commodity 
Republic of Estonia, 
Republic of 
Lithuania, Republic 
of Latvia, Russian 
Federation, Republic 
of Belarus, Poland, 
Czech Republic, 
Hungary Polyurethane 
sheets, tape, 
plates (foam-
rubber) Decision No.SP-
9/1999 dated 
27 September 1999 2 October 1999 Decision No.SP-
83/2003/52-49 dated 
10/08/03 
 
(published on 
15 October 2003) Protection measures have been terminated due to the expiry of their term 
Irrespective of 
country of origin Instant coffee Decision No.SP-
51/2002/52-52 dated 
7 October 2002 16 October 2002 Decision No.SP-
75/2003/52-97 dated 
05/06/03 
 
(published on 
16 May 2003) Investigation has been completed without  protection measures due to lack of 
evidence of causing damage to the national producer by import of the said 
commodity 
ONGOING SAFEGUARD INVESTIGATIONS 
Irrespective of 
country of origin Caustic soda  Decision SP-
51/2002/52-52 dated 
7 October 2002 16 October 2002 Supervision measures 
taken according to 
Decision No.SP-
72/2003/52-96 dated 
6 May 2003 14 May 2003 Surveillancesystem 
Irrespective of 
country of origin Packing 
technical cloths Decision No.SP-
56/2002/52-53 dated 6 December 2002 11 December 2002 Investigation is going on 
Irrespective of 
country of origin Ammonium 
nitrate Decision No.SP-
60/2002/52-55 dated 
10 December 2002 20 December 2002 Supervision measures 
taken according to 
Decision No.SP-
68/2003/52-100 dated 
6 May 2003 16 May 2002 Supervision measures taken 
Irrespective of 
country of origin Phosphorous-
content 
mineral 
fertilizers Decision No.SP-
63/2002/52-56 dated 
27 December 2002 17 January 2003 Supervision measures 
taken according to 
Decision No.SP-
69/2003/52-101 dated 
6 May 2003 29 May 2003 Supervision measures taken  
 WT/ACC/SPEC/UKR/5 
Page 110 Country Commodity - subject of investigation Investigation 
started Investigation 
completed Measures taken 
1 2 3 4 5 6 7 
  Date and number of 
decision Date of publication 
of decision Date and number of 
decision Date of publication of 
decision Size of annual safeguard quota 
Irrespective of 
country of origin Pipe billet of 
alloyed steel Decision No.SP-
64/2002/52-57 dated 
27 December 2002 17 January 2003 Investigation is going on 
  WT/ACC/SPEC/UKR/5 
 Page 111 
 
 
 Table 13:  Minimum indicative prices applied to exports (May 2003)  
Products Prices 
1. Armature3:     
if supplied to the Middle East:     
product position 7214 according to the UCP FEA:     
diameter up to 10 mm  225  
diameter over 10 mm  215  
product position 7213 according to the UCP FEA:  217  
code 7228 20 19 00 according to the UCP FEA:     
diameter up to 10 mm  225  
diameter over 10 mm  215  
if supplied to the USA:     
product positions 7213, 7214, 7228 according to the UCP FEA:  225  
2. Rolled wire2 if supplied to the USA:     
diameter 5.5 mm  235  
diameter over 5.5 mm  235  
3. Billet4 190  
if supplied to Egypt:  200  
4. Hot-rolled coil (1- З кп, сп, пс, 08 кп, пс) 2 and  [3] 215  
if supplied to Mexico, Canada, Argentina, India and Egypt  225  
if supplied to the USA  240  
5. Hot-rolled sheet, thickness 8 - 50 mm (3 сп/пс, А36)3 and 5 210  
if supplied to Latin America and India 220  
if supplied to the USA:     
A36  280.49  
A572  302.35  
A516  304.69  
API-2H  414.08  
A283  278.34  
ABC A/B  282.24  
A515  302.38  
6. Seamless pipes of ferrous metals  (except foundry iron) if supplied to European Union countries:  
for oil and gas pipelines, external diameter up to 168.3 mm  
(code 7304 10 10 00 according to the UCP FEA)  278  
for oil and gas pipelines, external diameter  over 168.3 mm, but not exceeding 406.4 mm 
(code 7304 10 30 00 according to the UCP FEA)  296  
other circular pipes of iron and plain st eel, external diameter up to 168.3 mm  
(code 7304 39 91 00 according to the UCP FEA)  296  
other circular pipes of iron and plain stee l, external diameter  over 168.3 mm, but not 
exceeding 406,4 mm (code 7304 39 93 00 according to the UCP FEA)  282  
7. Ferrosilicon-65  345  
Ferrosilicon-75  430  
8. Ferromanganese silicon     
P – 0.35 %  385  
P – 0.50 %  375  
P – 0.35 % BT6 355  
P – 0.50 % BT5 335  
P – 0.60 % BT5 330  
if supplied to European Union countries, CIF[5]    
C > 0.5 %  € 492  
C < 0.5 %  € 630  
C < 0.05 %  € 750  
                                                      
3 Ports of the Azov Sea, Zaporizhya, Dnipropetrovsk -  US$5/MT discount. 
4 Ports of the Azov Sea, Zaporizhya, Dnipropetrovsk -  US$5/MT discount. 
5 In case of supplies of metal products with a chemical composition of higher quality the price May be 
higher. 
6 BT – basic ton of ungraded alloy. 
 WT/ACC/SPEC/UKR/5 
Page 112  
 
 Products Prices 
9. Carbamide  108 - 114  
10. Ammonia  140 - 150  
if supplied to the USA:  145 - 155  
11. Live cattle7    
weight up to 350 kg/head  1,200 – 1,300  
weight over 350 kg/head  1,000 – 1,100  
12. Live rams and sheep6    
weight up to 30 kg/head  1,050 – 1,200  
weight over 30 kg/head  1,000 – 1,100  
13. Cattle skins wet-salted and otherwis e preserved (group 4101 according to the UCP 
FEA), non-circumscribed,  automatic takeoff 8 and 9    
1st class  1,450 – 1,650  
2nd class 1,300 – 1,500  
3rd class  1,200 – 1,350  
4th class  1,100 – 1,250  
Weight up to 10 kg, 1st class  2,350 – 2,850  
14. Sheep skins, wet-salted (US$/piece.)10    
1st class  5.0 - 6.0  
2nd class  4.0 - 5.0  
3rd class  3.0 - 4.0  
4th class  1.7 - 3.0  
15. Flax seed, grinded or non-grinded7 270  
16. Sunflower seed, grinded or non-grinded7 258  
17. Red flax seed7 150  
18. Electric power (USD/kWt/h) if supplied to Bulgaria, Moldova, Poland, Romania, 
Slovakia, Czech Republic and Hungary.11  0.02 - 0.021  
(US$/t, FOB ports of Ukraine)12 
 
 
                                                      
7 On FOB terms – Black Sea ports or DAF – Ukrainian border. 
8 On FOB terms – Black Sea ports or DAF – Ukrainian border. 
9 For wet-salted skins, non-circumscribed, manual takeoff, prices according to the class are reduced to 
10 per cent respectively 
10 On FOB terms – Black Sea ports or DAF – Ukrainian border. 
11 On DAF terms – Ukrainian border 
12 Unless otherwise specified  
  WT/ACC/SPEC/UKR/5
 Page 113Table 14(a):  Main privileges granted to investors in Special (Free) Economic Zones (SEZ/FEZ)  
Name of FEZ/Privileges Special 
Customs Zone 
Regime Exemption from 
profit tax Exemption from 
investment tax Exemption from 
Import Duty and 
VAT Exemption from 
mandatory sale of 
foreign currency 
earnings Exemption from land tax Exemption from 
payment of certain 
fees to state funds 
Azov 
 + 
 rate – 20% 
 + 
 - 
 + 
 + (for duration of site 
preparation) + 
 
Donetsk 
 + 
 rate – 20% 
 + 
 - 
 + 
 + (for duration of site 
preparation) + 
 
Zakarpattia + rate – 20% - - + - + 
Yavoriv, including Krakovets Autoport 
 + 
 + (5 years), next -
50% + (5 years),   
next -50% - 
 + (5 years) 
+ 
 - 
 + (3 years), next -50% of 
existing + (3 years), next -
50% of existing rate + + 
 
Slavutych   
 + (3 years), from 
Year 4 to year 6  -50% of existing rate + 
 + (5 years) 
 4- 
 + (3 year), Year 4 to Year 6 -
50% of existing rate  + 
 
Kurotopolis Truskavets 
  
 + (3 years), from 
Year 4 to Year 6  -
50% of existing rate + 
 + 
 + 
 + (for duration of site 
preparation), next 10 years - 
50% of existing rate  
 
Porto-Franco  + 
 +(3 years), from Year 
4 to Year 6  - 50% of 
existing rate + 
  
 + 
  
  
 
Reni + rate – 20% + - + - + 
Port Krym + rate – 20% + - + + (5 years) + 
Interport Kovel + rate – 20% - - + + (5 years) + 
Mykolaiv  + (ship-building 
dock territory 
only) 
 + (3 years), from 
Year 4 to Year 6 - 
50% of the existing 
rate, from Year 4 to 
Year 10 рік -
reinvestment + 
 + (5 years) 
 + 
 + (5 years) 
  
 
  
 WT/ACC/SPEC/UKR/5 
Page 114 Table 14(b):  Main privileges granted to investors on Te rritories with a Special Regime of Investment Activity  
Name of territory Exemption from profit tax Exemption from 
investment tax Exemption from 
payment of import 
duty and VAT Exemption from 
mandatory sale of 
foreign currency 
earnings Exemption from land tax Exemption from 
payment of certain 
fees to budget funds 
Donetsk Oblast 
 + (3 years) Year 4 to Year 6  - 50% of 
existing rate + 
 + (during site 
preparation)  
  
 + 
 
Luhansk Oblast 
 + (3 years) Year 4 to Year 6 - 50% of 
existing rate + 
 + (5 years) 
 - 
 + (5 years) 
 + 
 
Zakarpatska Oblast + (2 years) Year 3 to Year 5 - 50% of 
existing rate + 
 + (5 years) 
 - 
 - 
 + 
 
Autonomous 
Republic of Crimea + (3 years) Year 4 to Year 6  - 50% of 
existing rate + 
 + (5 years) 
 + 
 + (5 years) 
 + 
 
City of Shostka, 
Sumy Oblast + (3 years) Year 4 to Year 6 - 50% of 
existing rate + 
 + (5 years) 
  
 + (5 years) 
  
 
Zhytomyr Oblast + (3 years) Year 4 to Year 6  - 50% of 
existing rate + 
 + (5 years) 
 - 
 + (5 years) 
 - 
 
Kharkiv City + (3 years) Year 4 to Year 6  - 50% of 
existing rate + 
 + (5 years) 
 - 
 + (5 years) 
 - 
 
Chernihiv Oblast + (3 years) Year 4 to Year 6 - 50% of 
existing rate + 
 + (5 years) 
 - 
 + (5 years) 
 - 
 
Volyn Oblast + (3 years) Ye ar 4 to Year 6 - 50% of 
existing rate + 
 + (5 years) 
 - 
 - 
 + 
 
 
 
__________