RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/1/Rev.9 
23 April 2004 
 (04-1830) 
Working Party on the 
Accession of Ukraine Original:   English 
 
 
 
ACCESSION OF UKRAINE 
 
Domestic Support and Export Subsidies in the Agricultural Sector  
 
Revision  
 
  The Governmental Commission on Ukraine's Accession to the WTO has submitted the following revised tables on Domestic Support and E xport Subsidies in Agriculture with the request 
that they be circulated to members of the Working Party. 
 
_______________ 
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 2 Supporting Table DS:1 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar years 1994-1996 (Base Period) 
 
Measures Exempt from the re duction commitment – "Green Box" 
 
Monetary Value of measure in year in question 
1994 1994 1995 1995 1996 1996 1994-6 
tot. 1994-6 
av. Measure Type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Krb. b US$ m eq. Krb. b US$ m 
eq. Hrv. m US$ m 
eq. US$ m 
eq. US$ m 
eq. Data Sources 
1 2 3 4 
 Ukr. Currency/US$ exchange rate 1  31,700  147,307  1.829    
a) General Services 1.  General research and 
development and product-specific research programmes 
Annex 2, paragraph 2 (a).
2 829.7 26.2 3,558.3 24.2 45.5 24.9 75.2 25.1 Report on use of funds assigned from 
the budget, form No.9 and report on performance of institution expenditures 
statement, Form No.2 for the 
corresponding year by the Ministry of Agriculture of Ukraine and UAAS
3 
 2.  Rural infrastructure 
development:  building of health protection facilities, 
construction of water 
pipelines, sewerage systems and facilities, gas supply 
networks, roads, public 
utilities and territorial planning, Annex 2, paragraph 
2 (g) and (e).
4 7,116.1 224.5 25,628.8 174.0 424.5 232.1 630.6 210.2 Report on use of funds assigned from 
the budget, form No.9 and report on performance of institution expenditures 
statement, Form No.2 for the 
corresponding year by the Ministry of Agriculture of Ukraine, State Committee 
on Land Resources, UAAS and the State 
Committee on Horticulture and Viticulture 
 3.  Pest and disease control of 
agricultural plants and animals 
Annex 2, paragraph 2 (b)5 922.8 29.1 4,669.0 31.7 37.8 20.7 81.5 27.2 Report on use of funds assigned from 
the budget, form No.9 and report on 
performance of institution expenditures statement, Form No.2 for the 
corresponding year by the Ministry of 
Agriculture of Ukraine 
                                                      
1 Exchange rate:  For calculations purposes, the official exchange rate of Krb (1994-1995) and Hrv (1996) to US$, set by the Nat ional Bank of Ukraine (an annual 
average), was used. Data were provided by the Currency Regulatio n Department of the National Bank of Ukraine. These data are al so listed on the NBU site (www.bank.gov.ua). 
2 General research and research programmes relating to particular products (Annex 2, Paragraph 2 ( а)) include budgetary outlays to finance research and development 
efforts, to finance research and applied projects, to finance scientific components of state, inter-branch and branch programs,  fundamental general research and research relating 
to particular programs that are carried out by research institutions. 
3 Ukrainian Academy of Agrarian Sciences 
4  Rural infrastructure development (Annex 2, Paragraph 2 (g), (e)) includes state capital invest ments in the area of constructi on of water-pipe networks, sewage systems 
and facilities, gas supply networks, health  care institutions, household service fac ilities, and beautification of territories.  This position also includes amounts of compensation to 
agricultural producers for costs of construction of social and culture facilities in rural communities. 
5 Pest and disease control (Annex 2, Paragraph 2 (b)) includes anti-epizootic measures and pest and disease control measures for  agricultural plants.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 3Monetary Value of measure in year in question 
1994 1994 1995 1995 1996 1996 1994-6 
tot. 1994-6 
av. Measure Type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Krb. b US$ m eq. Krb. b US$ m 
eq. Hrv. m US$ m 
eq. US$ m 
eq. US$ m 
eq. Data Sources 
1 2 3 4 
 4.  Extension and advisory 
services, including the 
provision of means to 
facilitate the transfer of information and the results of 
research to producers and 
consumers Annex 2, paragraph 2 (d).
6 19.0 0.6 114.0 0.8 2.0 1.1 2.5 0.8 Report on use of funds assigned from 
the budget, form No.9 and report on 
performance of institution expenditures 
statement, Form No.2 for the corresponding year by the Ministry of 
Agriculture of Ukraine 
 5.  Inspection services, including 
general inspection services 
and the inspection of 
particular products for health, safety grading or 
standardization purposes 
Annex 2, paragraph (e)
7 37.0 1.2 229.0 1.6 4.0 2.2 4.9 1.6 Report on use of funds assigned from 
the budget, form No.9 and report on 
performance of institution expenditures 
statement, Form No.2 for the corresponding year by the Ministry of 
Agriculture of Ukraine 
 6.  Training, retraining and 
advanced training of experts and workers for production and social sphere of rural 
areas Annex 2, paragraph 2 
(c)
8 1,802.0 56.8 6,366.5 43.2 82.8 45.3 145.3 48.4 Report on use of funds assigned from 
the budget, form No.9 and report on performance of institution expenditures statement, Form No.2 for the 
corresponding year by the Ministry of 
Agriculture of Ukraine 
 7.  Land reform: land market 
development, new legislation, land registry, cadastral survey, 
land titling, land quality 
mapping and extension
9 894.5 28.2 328 2.2 2 1.1 31.6 10.5 Report on use of funds assigned from 
the budget, form No.9 and report on performance of institution expenditures 
statement, Form No.2 for the 
corresponding year by the State Committee on Land Resources 
                                                      
6 Experience sharing and advisory services (Annex 2, Paragraph 2 (d)) includes maintenance of labour stations, plant protection stations that provide advisory services 
for producers and disseminate information. 
7 General inspection services and inspection of particular product s for health protection, safety, grading or standardization pu rposes (Annex 2, Paragraph ( е)) includes 
measures aimed at financing the state veterinary medical ins titutions, state seed inspection offices, state variety testing off ices, state grain inspection offices. 
8 Training, re-training and advanced training of experts and st aff in production and social services for rural localities (Annex  2, Paragraph 2 ( с)) includes the funding of 
higher education institutions of 1 and 2 accreditation levels, educational instituti ons of 3 and 4 accreditation levels, instit utions for graduate studies of 3 and 4 accreditation levels 
(academies, institutes, centers of advanced  training, re-training and executive deve lopment), and other educational institution s. 
9 Land reform complies with the criteria set out in Annex 2, Para graph 2 "General Services", includes the provision of services for the implementation of land reform: 
drafting of new land legislation, registration of la nd, land surveys, determination of land quality.   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 4 Monetary Value of measure in year in question 
1994 1994 1995 1995 1996 1996 1994-6 
tot. 1994-6 
av. Measure Type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Krb. b US$ m eq. Krb. b US$ m 
eq. Hrv. m US$ m 
eq. US$ m 
eq. US$ m 
eq. Data Sources 
1 2 3 4 
b) Public stockholding 
 for food security 
 purposes Was applied, but did not correspond 
to the criteria of Annex 2 - - - - - - - -  
c) Domestic food aid Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
d) Decoupled income 
 support Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
e) Income insurance 
 programmes Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
f)  Payments for relief 
 from natural 
disasters Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
g) Structural 
adjustment 
 assistance provided  through producer 
 retirement 
 programmes Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
h) Structural 
adjustment 
 assistance provided  through producer 
 retirement 
 programmes Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
i)  Structural 
adjustment  assistance provided 
 through investment 
 aids Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
j)  Environmental 
 programmes10 
 
 
  1295.0 40.8 4442.0 30.1 54.3 29.7 100.6 33.6 Report on use of funds assigned from 
the budget, form No.9 and report on performance of institution expenditures 
statement, Form No.2 for the 
corresponding year by Ministry for Forestry and State Committee for Water 
Management 
                                                      
10 This measure is in conformity with the criteria contained in Paragraph 12 of Annex 2 of the WTO Agreement on Agriculture. Righ ts to such payments are granted 
within clearly defined government programs of environmental protection and depend on the fulfilment of particular conditions sp ecified by such government programs. The basis 
for calculations of expenses in the section of the State Budget of Ukraine "Protection of the En vironment" are the measures, wh ich are envisaged by the ecological programs 
approved in an established order, including the following: "Pro tection and Rational Utilisation of Lands", "Protection and Rati onal Utilisation of Water Resources", "Creation of 
Field Shelter - Belts". The creation of field shelter-belts is regulated by the Forest Code of Ukraine of 21 February 1994 No.3 852-ХІІ and the Law of Ukraine "On the Protection 
of the Environment" of 25 June 1991 No.1264-XII. Payments as to protection and rational use of soils include the funding for fu ndamental improvement of agricultural 
companies' soils.  Soils fundamental improvement funds are used to lime acid soils and gypsum medium and supersalt soils and al so individual salt parcels on salt-free soil fields.  
The state budget funds of this designation are directly allocated to agricultural companies on the basis of selection (competit ion) committees' decisions.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 5Monetary Value of measure in year in question 
1994 1994 1995 1995 1996 1996 1994-6 
tot. 1994-6 
av. Measure Type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Krb. b US$ m eq. Krb. b US$ m 
eq. Hrv. m US$ m 
eq. US$ m 
eq. US$ m 
eq. Data Sources 
1 2 3 4 
k) Regional assistance 
 programmes Not applied 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0  
           
Total "Green Box"  12,916.6 407.4 45,335.1 307.7 653 357 1,072.1 357.4  
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 6  
Supporting Table DS:4 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar years 1994 - 1996 (Base Period) (average) 
 
Calculation of the Total Base Period Aggregate Measurement of Support (AMS) 
 
($US, mln.) 
Description of Basic 
Products Value of Production 
(Av. 1994-1996) Maximum level of de 
minimis  support Product-Specific AMS 
(from Supporting Tables 
DS:5 to DS:7) Product-Specific 
Measurements of 
Support (from 
Supporting Table DS:8) Non-product-
Specific AMS 
(from Supporting 
Table DS:9) Total AMS 
(aggregate) Comments 
  (1c=1bx0.05)    (5=2+3+4, if 
(2+3+4)>1c; 
otherwise 5=0.0) (Column 5 formula apply to rows 1 
through 17,  and row 20 only) 
1a 1b 1c 2 3 4 5  
1. Wheat 1,111.8 55.59 148.2 0.0  148.2  
2. Barley 459.0 22.95 80.4 0.0  80.4  
3. Rye 109.9 5.50 29.4 0.0  29.4  
4. Millet 15.3 0.77 0.5 0.0  0.0  
5. Maize 317.7 15.88 26.1 0.0  26.1  
6. Oats 64.6 3.23 9.6 0.0  9.6  
7. Buckwheat 52.0 2.60 4.7 0.0  4.7  
8. Rice 17.8 0.89 -0.1 0.0  0.0  
9. Pulses 151.8 7.59 7.2 0.0  0.0  
10. Sunflower seed 339.8 16.99 13.0 0.0  0.0  
11. Sugar beets 867.2 43.36 47.0 0.0  47.0  
12. Cattle 807.5 40,4 -55.0 0.0  0.0  
13. Pigs 763.6 38.18 3.0 0.0  0.0  
14. Poultry 270.9 13.54 -18.9 0.0  0.0  
15. Milk 1,513.1 75.65 175.4 0.0  175.4  
16. Eggs 528.2 26.41 10.5 0.0  0.0  
17. Scoured wool 40.4 2.02 7.0 0.0  7.0  
18. Total by support 
products 7,430.6     527.7 In col. 5, row 8 =sum (rows 1 to 17) 
19. All other (non in 
AMS calculation) 5,107.8       
20. Total for all 
commodities 12,538.4 626.92      
21. Total Non-product 
specific AMS from DS 9     832.4 832.4  
22. Total: Base Total 
AMS       1,360.1 In col. 5, row 22=(row18 +row 21)  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 7Supporting Table DS:5 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1994-1996 
 
Product-Specific Aggregate Measuremen ts of Support:  Market Price Support  
 
Description of 
Basic Products Calendar 
year Measure type:  
State 
procurement 
under state 
orders/contrac
ts Applied 
admin. price 
(national 
currency per 
ton)11 Applied 
admin. price 
(US$/t)12 External 
reference 
price 
(US$/t)13 Eligible 
production 
(thousand t)14 Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4 4a 5 6 7 8 9 
1994  3,740 118 48 5,,250  367.2 Column 4 : State Statistics Committee data 
-  
1995  11,421 78 94 4029  -67.2 Agricultural product sales by public sector 
enterprises for 1994,1995,1996 (page 4) 
1996  216 118 162 3,278  -142.8 Column 6:Consolidated report on grain  1.  Wheat 
av. 1994-96   105 102 4,186  12.1 procurement in 1994-1996 (page 3)15 
1994  1,897 60 32 3,463  94.9 Column 4 : State Statistics Committee data 
-  
1995  9,582 65 36 616  18.0 Agricultural product sales by public sector 
enterprises for 1994,1995,1996 (page 14) 
1996  187 102 67 365  12.8 Column 6:Consolidated report on grain  2.  Barley 
av. 1994-96   76 45 1,481  44.8 procurement in 1994-1996 (page 14) 
1994  4,030 127 48 402  31.9 Column 4 : State Statistics Committee data 
-  
1995  13,387 91 58 369  12.1 Agricultural product sales by public sector 
enterprises for 1994,1995,1996 ( page 6) 
1996  211 115 81 306  10.6 Column 6:Consolidated report on grain  3.  Rye 
av. 1994-96   111 62 359  17.5 procurement in 1994-1996 (page 9) 
                                                      
11 "The applied administered price" means av erage purchase prices at which the State pr ocured agricultural products under state o rders or contracts. 
12 For calculations purposes, the official exchange rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. 
Data were provided by the Currency Regulation Department of the National Bank of Ukraine. These data are also listed on the NBU  site (www.bank.gov.ua). 
13 "The fixed external reference price" means, in respect of ex port products, an average export value of one unit of the exported  product  and, in respect of imported 
products, an average import value of one unit of the imported  produ ct. For this purpose, there were  used statistical data of t he State Customs Service of Ukraine on import and 
export operations concerned with agricultural products (1-24 Groups  of the Classification of Foreign Trade Commodities) on the basis of customs cargo declarations for every 
year of the base period 1994 to 1996. 
14 "The level of production used for eligible support" means actual volumes of state purchases under state orders or state contra cts in which respect the fixed 
administrative price was set. 
15 State Statistics Committee Consolidated Report – a final report on grain procurements (annual) in respective years.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 8 Description of 
Basic Products Calendar 
year Measure type:  
State 
procurement 
under state 
orders/contrac
ts Applied 
admin. price 
(national 
currency per 
ton)11 Applied 
admin. price 
(US$/t)12 External 
reference 
price 
(US$/t)13 Eligible 
production 
(thousand t)14 Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4 4a 5 6 7 8 9 
1994  2,333 74 228 57  -8.8 Column 4 : State Statistics Committee data 
-  
1995  14,189 96 126 47  -1.4 Agricultural product sales by public sector 
enterprises for 1994 (p. 10), 1995,1996 ( 
page 8) 
1996  258 141 92 13  0.6 Column 6:Consolidated report on grain  4.  Millet 
av. 1994-96   104 117 39  -0.5 procurement in 1994-1996 (page 10) 
1994  11,880 375 169 168  34.6 Column 4 : State Statistics Committee data 
-  
1995  21,562 146 105 118  4.8 Agricultural product sales by public sector 
enterprises for 1994, 1995,1996 ( page 12) 
1996  470 257 132 66  8.3 Column 6:Consolidated report on grain  5.  Maize 
av. 1994-96   259 135 117  14.5 procurement in 1994-1996 (page13) 
1994  1,963 62 6 301  16.8 Column 4 : State Statistics Committee data 
-  
1995  10,560 72 23 76  3.7 Agricultural product sales by public sector 
enterprises for 1994, 1995,1996 ( page 18) 
1996  132 72 47 48  1.2 Column 6:Consolidated report on grain  6.  Oats 
av. 1994-96   69 25 142  6.2 procurement in 1994 (p.19), 1995 (p.19), 
1996 (p.18) 
1994  4796 151 454 105  -31.8 Column 4 : State Statistics Committee data 
-  
1995  27,617 187 199 33  -0.4 Agricultural product sales by public sector 
enterprises for 1994 (p.10), 1995 
(p.11),1996 ( p.10) 
1996  460 251 212 31  1.2 Column 6:Consolidated report on grain  7.  Buckwheat 
av. 1994-96   197 172 56  1.4 procurement in 1994-1996 (page 11) 
1994  7,052 222 278 26  -1.4 Column 4 : State Statistics Committee data 
-  
1995  33,427 227 347 23  -2.8 Agricultural product sales by public sector 
enterprises for 1994 (p.16), 1995 
(p.12),1996 ( page 16) 
1996  575 314 355 18  -0.7 Column 6:Consolidated report on grain  8.  Rice 
av. 1994-96   255 326 22  -1.6 procurement in 1994-1996 (page 12) 
1994  2,385 75 99 546  -13.0 Column 4 : State Statistics Committee data 
-  
1995  14,513 99 87 65  0.7 Agricultural product sales by public sector 
enterprises for 1994, 1995,1996 ( page 20) 9.  Pulses 
1996  273 149 134 65  1.0 Column 6:Consolidated report on grain   
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 9Description of 
Basic Products Calendar 
year Measure type:  
State 
procurement 
under state 
orders/contrac
ts Applied 
admin. price 
(national 
currency per 
ton)11 Applied 
admin. price 
(US$/t)12 External 
reference 
price 
(US$/t)13 Eligible 
production 
(thousand t)14 Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4 4a 5 6 7 8 9 
 av. 1994-96   108 107 225  0.1 procurement in 1994 (p.17), 1995 (p.16), 
1996 (p.16) 
1994  7,013 221 164 247  14.2 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.016 Agricultural product sales by public sector 
enterprises for 1994 year ( page 27) 
1996*  0 0 0 0  0.0  10. Sunflower 
seed 
av. 1994-96   221 164 247  4.7 Column 6:Consolidated report on oilseed 
procurement in 1994 (page 3) 
1994  1,093 34 27 19,657  140.9 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 29) 
1996*  0 0 0 0  0.0   11. Sugar beets 
av. 1994-96   34 27 19,657  47.0 Column 6:Consolidated report on sugar 
beet procurement in 1994 (page 2) 
1994  12,703 401 590 1,453  -274.6 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 74) 
1996*  0 0 0 0  0.0   12. Cattle  live weight 
av. 1994-96   401 590 1,453  -91.5 Column 6:Consolidated report on livestock 
and poultry procurement in 1994 (p.12) 
1994  21,892 691 726 226  -8.0 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 76) 
1996*  0 0 0 0  0.0   13. Pigs 
 live weight 
av. 1994-96   691 726 226  -2.7 Column 6:Consolidated report on livestock 
and poultry procurement in 1994, p.14 
                                                      
16 0 is not a designation of zero value, and a designation of absence of the administrative price or volumes state procurements i n the base years. External Reference 
Prices for these years also were not defined.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 10 Description of 
Basic Products Calendar 
year Measure type:  
State 
procurement 
under state 
orders/contrac
ts Applied 
admin. price 
(national 
currency per 
ton)11 Applied 
admin. price 
(US$/t)12 External 
reference 
price 
(US$/t)13 Eligible 
production 
(thousand t)14 Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4 4a 5 6 7 8 9 
1994  26,039 821 1,659 73  -61.5 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 80) 
1996*  0 0 0 0  0.0   14. Poultry 
 live weight 
av. 1994-96   821 1,659 73  -20.5 Column 6:Consolidated report on livestock 
and poultry procurement in 1994, p.16 
1994  2,483 78 36 8,033  336.2 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 85) 
1996*  0 0 0 0  0.0   15. Milk  whole milk 
av. 1994-96   78 36 8,033  112.1 Column 6:Consolidated report on milk and 
dairy products procurement in 1994, page 
10 
1994  36,138 1,140 632 62  31.5 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Consolidated report on egg procurement in 
1994 
1996*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 87) 16. Eggs 
av. 1994-96   1,140 632 62  10.5 Column 6:Consolidated report on egg 
procurement in 1994, p.3 
1994  158,310 4,994 1620 6  18.6 Column 4 : State Statistics Committee data 
-  
1995*  0 0 0 0  0.0 Agricultural product sales by public sector 
enterprises for 1994 year ( page 90) 
1996*  0 0 0 0  0.0 Column 6:Consolidated report on wool 
procurement in 1994, p.4 
av. 1994-96   4,994 1620 6  6.2  
  31,700     160.3  
  147,307       17. Wool 
  1.829       
*- In 1995-96 years State procurement under state orders/contracts did not exist. 
 
  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 11Supporting Table DS:6 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar years 1994-1996 
 
Product-Specific Aggregate Me asurements of Support:  Non-Exempt Direct Payments17 
 
1994:  Krb/US$ 31,479  1995:  Krb/US$ 147,438  1996:  UAH/US$ 1.829 
Description 
of basic 
products Calendar 
year Measure 
type Applied 
admin. 
price External 
reference 
price Eligible 
production Total 
price-
related 
direct 
payments Other non-
exempt 
direct 
payments Other non-
exempt 
direct 
payments 
(mUAH) Other non-
exempt 
direct 
payments 
(mUS$)18 Associated 
direct 
payments 
(in US$ 
mln.) Total direct 
payments 
(10=7+8) 
(in US$ 
mln.) Data sources 
1 2 3 4 5 6 7a 8 8a 8b8 9 10 11 
1994     3,449.0  109.6  109.6 
1995     0.0  0.0  0.0 
1996      0.0 0.0  0.0 
av. 1994-
96 Production
-related 
direct 
payments 
(fixed per 
unit 
subsidy)       36.5  36.5 
1994         109.6 
1995         0.0 
1996         0.0 Beef cattle 
av. 1994-
96 Cattle 
subtotal 
        36.5 Consolidated year 
report of 
agricultural 
enterprises for 1994  
(MAIC, UAAS, 
"Ukrtsukor", State 
Committee on 
Fisheries) Form No. 
7 of AIC, note - par. 
4, p. 20 
1994     150.4  4.8  4.8 
1995     0.0  0.0  0.0 
1996      0.0 0.0  0.0 
av. 1994-96 Production
-related 
direct 
payments 
(fixed per 
unit 
subsidy)       1.6  1.6 
1994       4.8  4.8 Poultry 
1995 Poultry 
subtotal       0.0  0.0 Consolidated year 
report of 
agricultural 
enterprises for 1994  
(MAIC, UAAS, 
"Ukrtsukor", State 
Committee on 
Fisheries) Form No. 
7 of AIC,  note - 
                                                      
17 Product-specific support measures with respec t to meat and milk products are presented in Table DS6. Subsidies were paid in 19 94 for cattle, pigs, poultry, sheep, and milk. Resolution 
No. 496 of the Cabinet of Ministers of Ukraine of 21 July 1994"O n The Pricing of Agricultural Pr oducts and Raw Materials" was e nacted for purposes of economi c stimulation of production and 
sale for the state resources of agricultural products and raw materials, stabilization of wholesale and retail prices for meat and milk products, and in implementa tion of Decree of the President of 
Ukraine of 2 June 1994"On Urgent Measures to Provide Financing and Loans for the Form ation of State Food Resources of 1994 - 19 95" and Resolution of the Supreme Rada of Ukraine of 
17 June 1994 "On the Overcoming of the Crisis in the Agro-Industr ial Complex. It was prescribed that from 1 July 1994 VAT on sa les of agricultural producers and meat packing and milk 
processing enterprises of all forms of ownership was to be credit ed to this account and to be used within the limit of Krb 13.6  trillion for support payments for milk , cattle and poultry that are sold 
for the state resources in amounts per one ton of the product. Amounts of support payments for milk, cattle and poultry that we re sold for the state resources by agricultural producers of all forms of 
ownership since 1 July until the end of 1994 were set in thousa nds Krb per ton: milk – 1,500, cattle (in live weight) – 4,650, pigs – 4,500, sheep – 3,700, poultry – 3,500. 
18 For calculations purposes, the official ex change rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. Data were provided 
by the Currency Regulation De partment of the National Bank of Ukraine.  Thes e data are also listed on the NBU site (www.bank.go v.ua).   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 12 Description 
of basic 
products Calendar 
year Measure 
type Applied 
admin. 
price External 
reference 
price Eligible 
production Total 
price-
related 
direct 
payments Other non-
exempt 
direct 
payments Other non-
exempt 
direct 
payments 
(mUAH) Other non-
exempt 
direct 
payments 
(mUS$)18 Associated 
direct 
payments 
(in US$ 
mln.) Total direct 
payments 
(10=7+8) 
(in US$ 
mln.) Data sources 
1 2 3 4 5 6 7a 8 8a 8b8 9 10 11 
 1996        0.0  0.0 par. 4, p. 20 
1994     535.6  17.0  17.0 
1995     0.0  0.0  0.0 
1996      0.0 0.0  0.0 
av. 1994-
96 Production
-related 
direct 
payments 
(fixed per 
unit 
subsidy)       5.7  5.7 
1994       17.0  17.0 
1995       0.0  0.0 
1996       0.0  0.0 Pigs 
av. 1994-
96 Pigs 
subtotal 
      5.7  5.7 Consolidated year 
report of 
agricultural 
enterprises for 1994  
(MAIC, UAAS, 
"Ukrtsukor", State 
Committee on 
Fisheries) Form No. 
7 of AIC, note - par. 
4, p. 20 
1994     79.6  2.5  2.5 
1995     0.0  0.0  0.0 
1996      0.0 0.0  0.0 Sheep 
av. 1994-
96 Production
-related 
direct 
payments 
(fixed per 
unit 
subsidy)       0.8  0.8 Consolidated year 
report of 
agricultural 
enterprises for 1994  
(MAIC, UAAS, 
"Ukrtsukor", State 
Committee on 
Fisheries) Form No. 
7 of AIC, note - par. 
4, p. 20 
1994     5984.0  190.1  190.1 
1995     0.0  0.0  0.0 
1996      0.0 0.0  0.0 Milk 
av. 1994-
96 Production
-related 
direct 
payments 
(fixed per 
unit 
subsidy)       63.4  63.4 Consolidated year 
report of 
agricultural 
enterprises for 1994  
(MAIC, UAAS, 
"Ukrtsukor", State 
Committee on 
Fisheries) Form No. 
7 of AIC, note - par. 
4, p. 20 
  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 13Supporting Table DS:7 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar years 1994-1996 
 
Product-Specific Aggregate Meas urements of Support:   
Other Product-Specific Support an d Total Product-Specific AMS 
 
Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for 
state procurement20  265       Working  table 
3 
1995   65.8        
1996   43.5        
av. 1994-
96   125.0        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural producers on time
21  7.7       Working table 
4 
1995   7.3        
1996   18.2        
av. 1994-
96   11.1        
           
1994  273.4  273.4 367.2   640.5  
1995  73.1  73.1 -67.2   5.9  
1996  61.7  61.7 -142.8   -81.1  1 Wheat 
av. 1994-
96 Wheat Sub-Total 
 136.0  136.0 12.1   148.2  
                                                      
19 For calculations purposes, the official ex change rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. Data were provided 
by the Currency Regulation Depart ment of the National Bank of Ukraine. These data are also listed on the NBU site (www.bank.gov .ua). 
20 Benefits from interest-free advance payments (1). The period for which advance payments have been provided, i.e. an average nu mber of months between payment and delivery of 
products (Column 8 of Working Table 3), is 6 months. The monthly average in terest rate of commercial banks in 1994, for instanc e, was 201.7 per cent (Column 9). Advance payments are interest-
free loans that were extended to agricultural producers for a pe riod of 6 months. The amount of the extended loans in national currency is presented in Column 7. Therefore, the benefits from 
interest-free advance payments are equal to: 
Benefits (1) = (Amount of Extended Loans х (( Commercial Interest Rate / 12) х 6) / 100) 
21 Benefits from using advances that are not reimbursed to the State on time (2). Agricultural producers in every one of the year s of the base period did not reimburse on time advances for 
purchases of products under the state order or  state contracts. Therefore, the amount of  the advances that have not been reimbu rsed on time is considered to be  an interest-free loan. Amounts of 
advances made with the help of budgetary loans that have not been reimbursed on time are calculated on the basis of the data of  consolidated annual accounting re ports of agricultural producers. 
According to our estimates, the average period of such  benefits is 12 (Column 6 of Working Table 4).  
Benefits (2) = (Amount of Adva nces that have no t been reimbursed to the State on time х ((Commercial Interest Rate / 12) х 12) / 100   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 14 
Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for state procurement  88.9       Working  table 
3 
1995   8.4        
1996   4.2        
av. 1994-
96   33.8        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  2.6       Working table 
4 
1995   0.9        
1996   1.8        
av. 1994-
96   1.8        
           
1994  91.5  91.5 94.9   186.4  
1995  9.3  9.3 18.0   27.4  
1996  5.9  5.9 12.8   18.7  2 Barley 
av. 1994-
96 Barley Sub-Total 
 35.6  35.6 44.8   80.4  
1994 Benefits from interest-free 
advance payments to farms for 
state procurement  21.9       Working  table 
3 
1995   7.2        
1996   4.0        
av. 1994-96   11.0        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  1.8       Working table 
4 
1995   0.0        
1996   0.6        
av. 1994-
96   0.8        
           
1994  23.7  23.7 31.9   55.6  
1995  7.2  7.2 12.1   19.3  
1996  4.6  4.6 10.6   15.1  3 Rye 
av. 1994-
96 Rye Sub-Total 
 11.8  11.8 17.5   29.4   
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 15Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for state procurement  1.8       Working  table 
3 
1995   1.0        
1996   0.2        
av. 1994-
96   1.0        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.1       Working table 
4 
1995   0.1        
1996   0.1        
av. 1994-
96   0.1        
           
1994  1.9  1.9 -8.8   -6.9  
1995  1.1  1.1 -1.4   -0.3  
1996  0.3  0.3 0.6   0.9   4 Millet 
av. 1994-
96 Millet Sub-Total 
 1.1  1.1 -0.5   0.5  
1994 Benefits from interest-free 
advance payments to farms for 
state procurement  27.0       Working  table 
3 
1995   3.9        
1996   1.9        
av. 1994-96   10.9        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.8       Working table 
4 
1995   0.4        
1996   0.8        
av. 1994-
96   0.7        
           
1994  27.8  27.8 34.6   62.3  
1995  4.3  4.3 4.8   9.2  
1996  2.7  2.7 8.3   11.0  5 Maize 
av. 1994-
96 Maize Sub-Total 
 11.6  11.6 14.5   26.1   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 16 
Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for state procurement  8.0       Working  table 
3 
1995   1.2        
1996   0.4        
av. 1994-
96   3.2        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.2       Working table 
4 
1995   0.1        
1996   0.1        
av. 1994-
96   0.2        
           
1994  8.2  8.2 16.8   25.1  
1995  1.3  1.3 3.7   5.0  
1996  0.5  0.5 1.2   1.7  6 Oats 
av. 1994-
96 Oats Sub-Total 
 3.3  3.3 6.2   9.6  
1994 Benefits from interest-free 
advance payments to farms for 
state procurement  6.8       Working table3 
1995   1.4        
1996   0.9        
av. 1994-
96   3.0        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.2       Working table 
4 
1995   0.2        
1996   0.4        
av. 1994-
96   0.2        
           
1994  7.0  7.0 -31.8   -24.8  
1995  1.6  1.6 -0.4   1.2  
1996  1.2  1.2 1.2   2.5  7 Buckwheat 
av. 1994-
96 Buckwheat Sub-Total 
 3.3  3.3 1.4   4.7   
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 17Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for state procurement  2.5       Working  table 
3 
1995   1.1        
1996   0.6        
av. 1994-
96   1.4        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.1       Working table 
4 
1995   0.1        
1996   0.3        
av. 1994-
96   0.2        
           
1994  2.6  2.6 -1.4   1.1  
1995  1.2  1.2 -2.8   -1.6  
1996  0.9  0.9 -0.7   0.2  8 Rice 
av. 1994-
96 Rice Sub-Total 
 1.6  1.6 -1.6   -0.1  
1994 Benefits from interest-free 
advance payments to farms for 
state procurement  17.6       Working table3 
1995   1.4        
1996   1.1        
av. 1994-
96   6.7        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.5       Working table 
4 
1995   0.2        
1996   0.5        
av. 1994-
96   0.4        
           
1994  18.1  18.1 -13.0   5.1  
1995  1.5  1.5 0.7   2.2  
1996  1.5  1.5 1.0   2.5  9 Pulses 
av. 1994-
96 Pulses Sub-Total 
 7.1  7.1 0.1   7.2   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 18 
Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
1994 Benefits from interest-free 
advance payments to farms for state procurement  24.0       Working table3 
1995   0.0        
1996   0.0        
av. 1994-
96   8.0        
           
1994 Benefits from using advances that 
are not reimbursed by agricultural 
producers on time  0.7       Working table 
4 
1995   0.0        
1996   0.0        
av. 1994-
96   0.2        
           
1994  24.7  24.7 14.2   38.9  
1995  0.0  0.0 0.0   0.0  
1996  0.0  0.0 0.0   0.0  10 Sunflower 
seed 
av. 1994-
96 Sunflower Sub-Total 
 8.2  8.2 4.7   13.0  
1994      140.9   140.9  
1995      0.0   0.0  
1996      0.0   0.0  11 Sugar 
beets 
av. 1994-
96      47.0   47.0  
1994      -274.6 109.6  -165.1  
1995      0.0 0.0  0.0  
1996      0.0 0.0  0.0  12 Cattle 
in live weight 
av. 1994-
96      -91.5 36.5  -55.0  
1994      -8.0 17.0  9.0  
1995      0.0 0.0  0.0  
1996      0.0 0.0  0.0  13 Pigs 
in live weight 
av. 1994-
96      -2.7 5.7  3.0  
1994      -61.5 4.8  -56.7  
1995      0.0 0.0  0.0  
1996      0.0 0.0  0.0  14 Poultry 
in live weight 
av. 1994-
96      -20.5 1.6  -18.9  
1994      336.2 190.1  526.3  
1995      0.0 0.0  0.0  15 Milk 
1996      0.0 0.0  0.0   
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 19Description  
Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(mUS$) Other 
product 
specific 
support 
(mUS$)19 Associated 
fees/ 
levies 
(mUS$) Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supp. 
Tab. DS:5) Non-exempt 
direct 
payments 
(Supp.Tab. 
DS:6) Associated 
fees 
/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 9 10 11 
 av. 1994-
96      112.1 63.4  175.4  
1994      31.5   31.5  
1995      0.0   0.0  
1996      0.0   0.0  16 Eggs 
av. 1994-
96      10.5   10.5  
1994      18.6 2.5  21.1  
1995      0.0 0.0  0.0  
1996      0.0 0.0  0.0  17 Wool (in 
scoured fibre equivalent) 
av. 1994-
96      6.2 0.8  7.0  
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 20 Supporting Table DS:9 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar years 1994-1996 (Base Period) 
 
Non-Product-Specific AMS 
 
1994:  Krb/ US$31,700 – 1995:Krb/US$147,307 – 1996: Hrv/US$1.829  
Measure type Calendar 
year Non-product-specific budgetary 
outlays Non-product-specific budgetary 
outlays Associated 
fees/levies) Total non-
product-specific 
(6=3c+4c-5c)22 Data sources 
2a 2b 4 5 
b Krb m UAH m US$ b Krb m 
UAH m US$ m US$ m US$ 6 1 2 
3a 3b 3c 4a 4b 4c 5 6 7 
1994    5,666.3  178.7   09/01, dated 21 October 1994, dated 
3 November 1994, dated 23 December 
1994 
1995    27,968.9  189.9   MOE order No. 16 dated 
7 February 1995, No. 2 dated 7 March 
1995, 
1996     401.
0 219.2   No. 62 dated 21 April 1995 1. Preferential price for 
electricity used for 
production purposes in 
agriculture23 
av. 1994-6      196.0  196.0 Ministry of Energy report for Q1–2 and 
Q3–4 of 1996 
1994    0.0  0.0    
1995    8,256.0  56.0   Data from commercial banks and Tax 
Administration  
1996     0.0 0.0    2. Cancellation of interest 
on commercial bank 
agricultural loans 
av. 1994-96      18.7  18.7  
                                                      
22 For calculations purposes, the official exchange rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. 
Data were provided by the Currency Regulation Department of the National Bank of Ukraine. These data are also listed on the NBU  site (www.bank.gov.ua). 
23 The measure "Preferential Prices for Electri city used for Production Purposes in Agriculture"(p. 1) reflects the amount of ben efits for agricultural producers from 
lower rates for electrical power used by them for production purposes in 1994-1996, as compared with the consumer rates. Amount s of electrical power delivered to agricultural 
producers (thou. kWatt-hour) multiplied by a difference in the rates are equal to the amount of benefits for agricultural produ cers from lower rates for electrical power.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 21Measure type Calendar 
year Non-product-specific budgetary 
outlays Non-product-specific budgetary 
outlays Associated 
fees/levies) Total non-
product-specific 
(6=3c+4c-5c)22 Data sources 
2a 2b 4 5 
b Krb m UAH m US$ b Krb m 
UAH m US$ m US$ m US$ 6 1 2 
3a 3b 3c 4a 4b 4c 5 6 7 
1994 19.5  0.6      Report on use of funds assigned from the 
budget, Form No. 9 and report on 
institution expenditures, 
1995 461.0  3.1       
1996  2.4 1.3       3. Partial reimbursement 
of agricultural 
producers' 
expenditures on bank loan interest (up to 
50 per cent)
24 av. 1994-96   1.7     1.7  
1994 646.0  20.4      Report on use of funds assigned from the 
budget, Form No. 9 and report on 
institution expenditures, 
1995 856.0  5.8       
1996  38.0 20.8       4. Partial reimbursement 
to producers for 
purchases of elite 
seeds 25 
av. 1994-96   15.7     15.7 Form No. 2, for the corresponding year 
by MAIC  
1994 600.0  18.9      Report on use of funds assigned from the 
budget, Form No. 9 and report on institution expenditures, 
1995 4,500.
0  30.5       
1996  48.6 26.6       5. State Program for 
Selection in Stock-Breeding26 
av. 1994-96   25.3     25.3 Form No. 2, for the corresponding year 
by MAIC on institution expenditures, 
1994    0.0  0.0    
1995    39.6  0.3    
1996     0.2 0.1    6. Benefits from 
returnable financial 
assistance, unrepaid in due 
time27 av. 1994-96      0.1  0.1  
                                                      
24 Partial Reimbursement of Agricultural Producers Expenditures on Bank Loan Interest"(p.3) relates to reimbursements with budget ary funds of the difference between 
the privileged interest rate and the commercial interest rate fo r loans extended by commercial banks to agricultural enterprise s. 
25"Partial Reimbursement to Producers for Purchases of Elite Seeds" (p. 4) relates to the state program of selection in plant gro wing, which is funded with budgetary 
funds.  Funding is provided pursuant to Law of Ukraine No. 3690 "On Seeds" of 15 December 1993.  Budgetary outlays are used to partially reimburse agricultural producers for 
quality-related costs within their purchases of elite seeds. 
26 The state program of selection in stock raising is funded pursuant to Law of Ukraine # 3691"On livestock breeding" of 15 Decem ber 1993.  Budgetary outlays are 
used to partially reimburse expenses connected with the improvem ent of genetic potential of cattle and poultry, creation of the  domestic pedigree pool, and bio-technological herd 
methods. 
27 In the course of revision of the tables (as of 20 October 2000), Ukraine made calculations of benefits both from using outstan ding financial assistance as interest-free 
loans and budgetary loans for purchases of agricultural produce, which were received by agricultural producers, in the tables f or the base period. Therefore, in the new version of 
the Tables for the base period 1994 to 1996 the amount of outstanding financial assistance (p. 6) and the amount of budgetary l oans for purchases of agricultural produce, 
unrepaid in due time (p. 7), were substitu ted accordingly for the amount of benefits fr om using these unrepaid amounts as inter est-free loans.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 22 Measure type Calendar 
year Non-product-specific budgetary 
outlays Non-product-specific budgetary 
outlays Associated 
fees/levies) Total non-
product-specific 
(6=3c+4c-5c)22 Data sources 
2a 2b 4 5 
b Krb m UAH m US$ b Krb m 
UAH m US$ m US$ m US$ 6 1 2 
3a 3b 3c 4a 4b 4c 5 6 7 
1994    42,593.0  1343.6   For calculation "Consolidated year report 
of enterprises, collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for the corresponding year ( note p. 6)" was used 
1995    32,658.0  221.7    
1996     291.
4 159.3    
av. 1994-96      574.9  574.9  
          
1994          
1995          7. Benefits from budgetary 
loan for purchases of ag. 
produce, unrepaid in due 
time 
1996          
Total by all types of 
support av. 1994-96        832.4  
  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 23EXPORT SUBSIDIES 
 
 Ukraine does not apply and does not undertake to apply in the fu ture the export subsidies in agri culture determined by Paragra ph 1, sub-paragraph a) – f) 
of Article 9, Part V of the Agreement on Ag riculture (Table ES:1 is attached below). 
 Supporting Table ES:1 
EXPORT SUBSIDIES 
BASE PERIOD:  calendar years 1994-1996 
 
Export Subsidies:  Outlay and Quantity 
 
Description of 
products Direct export 
subsidies Sales of stocks Producer 
financed 
subsidies Cost reduction 
measures Internal 
transport 
subsidies Total product 
specific export 
subsidies Quantity of 
subsidised 
exports Data source 
1 2 3 4 5 6 7 8 9 
NIL  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 24 Working Table 1 
Value of Ukrainian Agricultural Production 1994-1996  
 
Exchange rates 1994 - 31,700;  1995 - 147,307;  1 996 - 1,829;  Krb/$ (1994, 1995), UAH/$ (1996) 
Product description Calendar year Production 
thousand tons Price Krb/t Price UAH/t Price US$/t28 Value UD$ mln. 
(1x4)/1000 Comments 
  129 230 331 432 533 6 
1. Wheat 1994 13,857 2,650.36  83.6 1,158.5  
 1995 16,273 8,386.64  56.9 926.5  
 1996 13,547  168.83 92.3 1,250.5  
 av. 94-96 14,559   77.6 1,111.8  
2. Barley 1994 14,509 1,413  44.6 646.7  
 1995 9,633 5,255.18  35.7 343.7  
 1996 5,726  123.48 67.5 386.6  
 av. 94-96 9,956   49.3 459.0  
3. Rye 1994 941 3,783.6  119.4 112.3  
 1995 1,208 12,332  83.7 101.1  
 1996 1,094  194.58 106.4 116.4  
 av. 94-96 1,081   103.2 109.9  
4. Millet 1994 158 2,209.19  69.7 11.0  
 1995 268 12,204.9  82.9 22.2  
 1996 115  202.6 110.8 12.7  
 av. 94-96 180   87.8 15.3  
5. Maize 1994 1,539 8,120.66  256.2 394.2  
 1995 3,392 13,445.2  91.3 309.6  
 1996 1,837  248.12 135.7 249.2  
 av. 94-96 2,256   161.0 317.7  
6. Oats 1994 1,385 1,863.94  58.8 81.4  
 1995 1,116 8,385.34  56.9 63.5  
 1996 731  122.27 66.9 48.9  
 av. 94-96 1,077   60.9 64.6  
                                                      
28  For calculation purposes, the official exchange rate of Ukrainian Karbovanets is used (1994-1995) and Hryvnia (1996) to the U S dollar, set by the National Bank of 
Ukraine (an annual average) was used. The Currency Regulation Depa rtment of the National Bank of Ukraine provided the data. The se data are also listed on the Nbu site 
(www.bank.gov.ua). 
29 Statistical annual directory of Ukraine for 1994-1996, "Consolidated areas, yield and gross output of crop production", "Produ ction of animal husbandry products" - 
statistical annual reports of the St ate Statistics Committee of Ukraine 
30 Farm-gate prices from Statistical annual directory of Ukraine "Agricultural product sales by public sector enterprises" for 19 94-1995 
31 Farm-gate prices from Statistical annual directory of Ukraine "Agricultural product sales by public sector enterprises" for 19 96 
32 calculation 
33 calculation  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 25Product description Calendar year Production 
thousand tons Price Krb/t Price UAH/t Price US$/t28 Value UD$ mln. 
(1x4)/1000 Comments 
  129 230 331 432 533 6 
7. Buckwheat 1994 342 4,562.94  143.9 49.2  
 1995 341 21,573.8  146.5 49.9  
 1996 301  344.84 188.5 56.8  
 av. 94-96 328   159.6 52.0  
8. Rice 1994 79 6,572.7  207.3 16.4  
 1995 80 28,835  195.7 15.7  
 1996 82  476.9 260.7 21.4  
 av. 94-96 80   221.3 17.8  
9. Pulses 1994 2,636 2,310.91  72.9 192.2  
 1995 1,570 11,274.4  76.5 120.2  
 1996 1,122  233.43 127.6 143.2  
 av. 94-96 1,776   92.4 151.8  
10. Sunflower seeds 1994 1,569 5,517.36  174.0 273.1  
 1995 2,860 22,594.1  153.4 438.7  
 1996 2,123  265.04 144.9 307.6  
 av. 94-96 2,184   157.4 339.8  
11. Sugar beets 1994 28,138 1,093  34.5 970.2  
 1995 29,650 4,066.47  27.6 818.5  
 1996 23,009  64.63 35.3 813.1  
 av. 94-96 26,932   32.5 867.2  
12. Cattle in live weight 1994 2,361.9 12,026.8  379.4 896.1  
 1995 2,005.8 51,301.2  348,3 698.5  
 1996 1,819.5  832.11 455.0 827.8  
 av. 94-96 2,062.4   394.2 807.5  
13. Pigs in live weight 1994 1,245.3 19,185.7  605.2 753.7  
 1995 1,117.6 86,891  589.9 659.2  
 1996 1,117.6  1,436.6 785.5 877.8  
 av. 94-96 1,160.2   660.2 763.6  
14. Poultry in live weight 1994 361.3 24,889.7  785.2 283.7  
 1995 319.8 112,695  765.0 244.7  
 1996 293.5  1,771.4 968.5 284.3  
 av. 94-96 324.9   839.6 270.9  
15. Milk 1994 18,138 2,483.77  78.4 1,421.2  
 1995 17,274 12,467.4  84.6 1,462.0  
 1996 15,821  191.46 104.7 1,656.1  
 av. 94-96 17,078   89.2 1,513.1   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 26 Product description Calendar year Production 
thousand tons Price Krb/t Price UAH/t Price US$/t28 Value UD$ mln. 
(1x4)/1000 Comments 
  129 230 331 432 533 6 
16. Eggs, millions 1994 10,154 1,797.3  56.7 575.7  
 1995 9,404 7,163.94  48.6 457.3  
 1996 8,763  115.1 62.9 551.5  
 av. 94-96 9,440   56.1 528.2  
17. Wool (in scoured fibre 
equivalent) 1994 19 156,697  4,943.1 93.9  
 1995 14 175,557  1,191.8 16.7  
 1996 9  2,136 1,167.9 10.5  
 av. 94-96 14   2,434.3 40.4  
        
 1994     7,929.6  
 1995     9,295.5  
 1996     7,614.2  
All supported products av. 94-96     8,279.8  
Other agricultural products 1994     3,536.1  
 1995     4,778.3  
 1996     7,009.0  
 av. 94-96     5,107.8  
All agricultural products 1994  363,460   11,465.6  
 1995  1,697,901   11,526.3  
 1996   26,746  14,623.3  
 av. 94-96     12,538.4  
 
 
  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 27Working Table 2 
Calculations of (Fixed, Base Period) External Reference Prices (Ukraine)  
 
f.o.b. price at 
Ukrainian 
border (basis 
export port – 
port Odesa)  
(US$/ton) or 
c.i.f. price at 
Ukrainian 
border  
(US$/ton) Minus/Plus 
storage and 
handling charges 
and elevator/ 
processing plant 
services (US$/t) Minus/Plus rail 
freight charges 
(farm or factory 
to export point)  
(US$/t) Minus/Plus 
railroad fees     
(US$/t) Minus/Plus port 
fees              
(US$/t) Minus/Plus 
customs fees 
(US$/t) Total 
adjustments 
(2+3+4+5+6) 
(US$/t) Equals adjusted 
external 
reference price     
(1+/-7=8)         
(US$/t) Equals  
adjusted 
external 
reference price    
(US$/t), for  
sugar in 
conversion on 
sugar-beets, 
cattle and 
poultry in live 
weight 
equivalent Product description Calendar Year 
134 235 336 437 538 639 7 8 9 
1994 75 16.5 2.97 1.47 5.9 0.11 26.95 48  
1995 128 16.1 7.68 4.3 5.53 0.19 33.8 94  
1996 201 15.3 12.32 6.4 4.8 0.3 39.12 162  1. Wheat export 
product 
av. 94-96 135 16.0 7.7 4.1 5.4 0.2 33.3 102  
1994 59 16.5 2.61 1.47 5.9 0.09 26.57 32  
1995 68 16.1 6.16 4.3 5.53 0.1 32.19 36  
1996 103 15.3 9.18 6.4 4.8 0.15 35.83 67  2. Barley export 
product 
av. 94-96 77 16.0 6.0 4.1 5.4 0.1 31.5 45  
1994 75 16.5 3.33 1.47 5.9 0.11 27.31 48  
1995 94 16.1 9.72 4.3 5.53 0.14 35.79 58  
1996 122 15.3 14.49 6.4 4.8 0.18 41.17 81  3. Rye export 
product 
av. 94-96 97 16.0 9.2 4.1 5.4 0.1 34.8 62  
1994 255 16.5 2.88 1.47 5.9 0.38 27.13 228  
1995 161 16.1 9.04 4.3 5.53 0.24 35.21 126  
1996 132 15.3 12.92 6.4 4.8 0.2 39.62 92  4. Millet export 
product 
av. 94-96 151 16.0 8.3 4.1 5.4 0.3 34.0 117  
                                                      
34 State Customs Service of Ukraine statisti cal data regarding import and export transactions in agricultural products (group 1-2 4 of the "TN ZED" (Trade Nomenclature 
of  Foreign Trade)) based on cargo customs declarations for 1994-1996 
35 data from reports of the Khlib Ukrainy SJSC and various associations 
36 1) Price list No. 10-01 "Tariffs for rail freight service".  2)  Tariff instruction No. 1 of the Ministry of Communication Line s of the USSR (part 1 and 2), approved by 
the Resolution of the State Committee of the USSR for Prices No. 328 dated 31 March 1989, valid from 1 January 1990.  Printed b y Preiskurantizdat (Moscow 1989).  3) Order 
of the Ministry of Transport of Ukraine No. 345 "On increasing rail freight tariffs in Ukraine" dated 31 October 1996.  4) Mini stry of Economy materials 
37 1) Price list No. 10-01 "Tariffs for rail freight service".  2)  Tariff instruction No. 1 of the Ministry of Communication Line s of the USSR (part 1 and 2), approved by 
the Resolution of the State Committee of the USSR for Prices No. 328 dated 31 March 1989, valid from 1 January 1990.  Printed b y Preiskurantizdat (Moscow 1989).  3) Order 
of the Ministry of Transport of Ukraine No. 345 "On increasing rail freight tariffs in Ukraine" dated 31 October 1996.  4) Mini stry of Economy materials 
38 1) Order of the Ministry of Transport of Ukraine No. 392 "On approval of the tariff directory for works and services provided to cargo owners by sea-ports of 
Ukraine" dated 31 October 1995.  2) Order of the Ministry of transport of Ukraine No. 215 "On amending the tariff directory for  works and services provided to cargo owners by 
sea-ports of Ukraine" dated 27 June 1996.  3) Ministry of Economy materials 
39 1) CMU Resolution No. 133 "On changing customs fee rates" dated 2 March 1994.  2) Order of the State Customs Committee of Ukra ine No. 323 "On improving the 
customs fees collection procedure" dated 17 July 1995  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 28 f.o.b. price at 
Ukrainian 
border (basis 
export port – 
port Odesa)  
(US$/ton) or 
c.i.f. price at 
Ukrainian 
border  
(US$/ton) Minus/Plus 
storage and 
handling charges 
and elevator/ 
processing plant 
services (US$/t) Minus/Plus rail 
freight charges 
(farm or factory 
to export point)  
(US$/t) Minus/Plus 
railroad fees     
(US$/t) Minus/Plus port 
fees              
(US$/t) Minus/Plus 
customs fees 
(US$/t) Total 
adjustments 
(2+3+4+5+6) 
(US$/t) Equals adjusted 
external 
reference price     
(1+/-7=8)         
(US$/t) Equals  
adjusted 
external 
reference price    
(US$/t), for  
sugar in 
conversion on 
sugar-beets, 
cattle and 
poultry in live 
weight 
equivalent Product description Calendar Year 
134 235 336 437 538 639 7 8 9 
1994 196 16.5 2.73 1.47 5.9 0.29 26.89 169  
1995 140 16.1 8.42 4.3 5.53 0.21 34.56 105  
1996 171 15.3 12.32 6.4 4.8 0.26 39.08 132  5. Maize export 
product 
av. 94-96 169 16.0 7.8 4.1 5.4 0.3 33.5 135  
1994 33 16.5 3.1 1.47 5.9 0.05 27.02 6  
1995 58 16.1 9.1 4.3 5.53 0.09 35.12 23  
1996 88 15.3 14 6.4 4.8 0.13 40.63 47  6. Oats export 
product 
av. 94-96 59 16.0 8.7 4.1 5.4 0.1 34.3 25  
1994 482 16.5 2.96 1.47 5.9 0.72 27.55 454  
1995 235 16.1 8.97 4.3 5.53 0.66 35.56 199  
1996 252 15.3 13.42 6.4 4.8 0.38 40.3 212  7. Buckwheat 
export product 
av. 94-96 206 16.0 8.5 4.1 5.4 0.6 34.5 172  
1994 267 0 3 1.47 5.9 0.4 10.77 278  
1995 329 0 8 4.3 5.53 0.49 18.32 347  
1996 332 0 11 6.4 4.8 0.5 22.7 355  8. Rice import 
product 
av. 94-96 309 0.0 7.3 4.1 5.4 0.5 17.3 326  
1994 126 16.5 2.87 1.47 5.9 0.19 26.93 99  
1995 122 16.1 8.4 4.3 5.53 0.18 34.51 87  
1996 174 15.3 12.98 6.4 4.8 0.26 39.74 134  9. Pulses export 
product 
av. 94-96 141 16.0 8.1 4.1 5.4 0.2 33.7 107  
1994 210 24.5 2.02 1.46 18.1 0.31 46.39 164  
1995 0 0 0 0 0 0 0 0  
1996 0 0 0 0 0 0 0 0  10. Sunflower seed 
export product 
av. 94-96 210 24.5 2.0 1.5 18.1 0.3 46.4 164  
1994 337 42 9 1.87 25.5 21 99.37 238 27.3 
1995 0 0 0 0 0 0 0 0 0 
1996 0 0 0 0 0 0 0 0 0 11. Sugar export 
product 
av. 94-96 337 42.0 9.0 1.9 25.5 21.0 99.4 238 27 
1994 1,375 77 12.98 3.39 22.16 2.06 117.59 1,257 589.7 
1995 0 0 0 0 0 0 0 0 0 
1996 0 0 0 0 0 0 0 0 0 12. Cattle beef in 
carcass weight export product 
av. 94-96 1,375 77.0 13.0 3.4 22.2 2.1 117.6 1,257 590  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 29f.o.b. price at 
Ukrainian 
border (basis 
export port – 
port Odesa)  
(US$/ton) or 
c.i.f. price at 
Ukrainian 
border  
(US$/ton) Minus/Plus 
storage and 
handling charges 
and elevator/ 
processing plant 
services (US$/t) Minus/Plus rail 
freight charges 
(farm or factory 
to export point)  
(US$/t) Minus/Plus 
railroad fees     
(US$/t) Minus/Plus port 
fees              
(US$/t) Minus/Plus 
customs fees 
(US$/t) Total 
adjustments 
(2+3+4+5+6) 
(US$/t) Equals adjusted 
external 
reference price     
(1+/-7=8)         
(US$/t) Equals  
adjusted 
external 
reference price    
(US$/t), for  
sugar in 
conversion on 
sugar-beets, 
cattle and 
poultry in live 
weight 
equivalent Product description Calendar Year 
134 235 336 437 538 639 7 8 9 
1994 1,398 116 13 3.39 22.16 2.09 156.64 1,241 726.2 
1995 0 0 0 0 0 0 0 0 0 
1996 0 0 0 0 0 0 0 0 0 13. Pigs pork in 
carcass weight export product 
av. 94-96 1398 116.0 13.0 3.4 22.2 2.1 156.6 1,241 726 
1994 1645 388 13.04 3.39 22.26 2.47 429.16 2,074 1659 
1995 0 0 0 0 0 0 0 0 0 
1996 0 0 0 0 0 0 0 0 0 14. Poultry  in 
carcass weight 
import product 
av. 94-96 1645 388.0 13.0 3.4 22.3 2.5 429.2 2,074 1659 
1994 89 5 13.03 2.08 32 0.41 52.52 36  
1995 0 0 0 0 0 0 0 0  
1996 0 0 0 0 0 0 0 0  15.  Milk export 
product 
av. 94-96 89 5.0 13.0 2.1 32.0 0.4 52.5 36  
1994 680 0 12.94 2.41 32 1.02 48.37 632  
1995 0 0 0 0 0 0 0 0  
1996 0 0 0 0 0 0 0 0  16. Eggs, tons 
export product 
av. 94-96 680 0.0 12.9 2.4 32.0 1.0 48.4 632  
1994 1,590 0 1.82 2.04 23.27 2.38 29.51 1,620  
1995 0 0 0 0 0 0 0 0  
1996 0 0 0 0 0 0 0 0  17.  Wool (in 
scoured fibre 
equivalent) 
import product av. 94-96 1,590 0.0 1.8 2.0 23.3 2.4 29.5 1,620  
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 30 Working Table 3 
Calculation of Product-Specific  State Procurement Benefits  
(Benefits from interest-free advance payments to farms for state procurement)  
 
Products Calendar 
Year Units of 
measureme
nt Actual state 
contract 
procurements, 
1,000 t Purchasing 
price, UAH/t Value of 
procurements, 
mln UAH Advanced 
payment value, 
mln UAH Average 
amount of 
months 
between 
payment and 
product 
delivery Average 
commercial 
interest rate on 
loans, % Interest-free 
advance 
payment 
benefit, mln. 
UAH Interest-free 
advance 
payment benefit 
(mln. US$)40 
1 2 3 441 542 6 743 8 944 10 11 
1994 b Krb. 5,250.0 3740.1 19,635. 5 8351.3 6.0 201.7 8,422.3 265.7 
1995 b Krb. 4,102.0 11,421.1 46,849. 4 18,070.3 6.0 107.1 9,676.7 65.8 
1996 m Hrv. 3,278.0 216.4 709. 4 206.6 6.0 77.0 79.5 43.5 1. Wheat 
94-96         125.0 
1994 b Krb. 3,463.0 1,897.1 6,569. 7 2,794.2 6.0 201.7 2,817.9 88.9 
1995 b Krb. 625.0 9,581.8 5,988.6 2,309.9 6.0 107.1 1,236.9 8.4 
1996 m Hrv. 365.0 187.0 68.3 19.9 6.0 77.0 7.7 4.2 2. Barley 
94-96         33.8 
1994 b Krb. 401.8 4,030.3 1,619. 4 688.7 6.0 201.7 694.6 21.9 
1995 b Krb. 384.0 13,386.6 5,140.5 1,982.7 6.0 107.1 1,061.8 7.2 
1996 m Hrv. 306.0 210.9 64.5 18.8 6.0 77.0 7.2 4.0 3. Rye 
94-96         11.0 
1994 b Krb. 57.0 2,332.5 133. 0 56.5 6.0 201.7 57.0 1.8 
1995 b Krb. 48.0 14,189.1 681. 1 262.7 6.0 107.1 140.7 1.0 
1996 m Hrv. 13.0 258.0 3.4 1.0 6.0 77.0 0.4 0.2 4. Millet 
94-96         1.0 
1994 b Krb. 168.0 11,880.2 1,995. 9 848.9 6.0 201.7 856.1 27.0 
1995 b Krb. 129.0 21,562.0 2,781. 5 1,072.9 6.0 107.1 574.5 3.9 
1996 m Hrv. 66.0 470.0 31.0 9.0 6.0 77.0 3.5 1.9 5. Maize 
94-96         10.9 
                                                      
40 For calculations purposes, the official ex change rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. Data were provided 
by the Currency Regulation Depart ment of the National Bank of Ukraine. These data are also listed on the NBU site (www.bank.gov .ua). 
41 from "Agricultural product sales by the public sector farms in 1994-96" 
42 from "Agricultural product sales by the public sector farms in 1994-96" 
43 Consolidated year report of enterprise s (organizations), collective agricultural en terprises, sovkhozes, inter-enterprise farm s for the corresponding year, note p. 6, 
grouped according to state procurement value 
44 National Bank of Ukraine Bulletin  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 31Products Calendar 
Year Units of 
measureme
nt Actual state 
contract 
procurements, 
1,000 t Purchasing 
price, UAH/t Value of 
procurements, 
mln UAH Advanced 
payment value, 
mln UAH Average 
amount of 
months 
between 
payment and 
product 
delivery Average 
commercial 
interest rate on 
loans, % Interest-free 
advance 
payment 
benefit, mln. 
UAH Interest-free 
advance 
payment benefit 
(mln. US$)40 
1 2 3 441 542 6 743 8 944 10 11 
1994 b Krb. 301.0 1,963.0 590. 9 251.3 6.0 201.7 253.4 8.0 
1995 b Krb. 79.0 10,560.3 834. 3 321.8 6.0 107.1 172.3 1.2 
1996 m Hrv. 48.0 131.8 6.3 1.8 6.0 77.0 0.7 0.4 6. Oats 
94-96         3.2 
1994 b Krb. 105.0 4,796.0 503. 6 214.2 6.0 201.7 216.0 6.8 
1995 b Krb. 37.0 27,617.0 1,021. 8 394.1 6.0 107.1 211.1 1.4 
1996 m Hrv. 31.0 459.6 14.2 4.1 6.0 77.0 1.6 0.9 7. Buckwheat 
94-96         3.0 
1994 b Krb. 26.0 7,052.0 183. 4 78.0 6.0 201.7 78.6 2.5 
1995 b Krb. 23.0 33,427.0 768. 8 296.5 6.0 107.1 158.8 1.1 
1996 m Hrv. 18.0 574.9 10.3 3.0 6.0 77.0 1.2 0.6 8. Rice 
94-96         1.4 
1994 b Krb. 546.0 2,385.0 1,302. 2 553.8 6.0 201.7 558.6 17.6 
1995 b Krb. 67.0 14,513.0 972. 4 375.1 6.0 107.1 200.8 1.4 
1996 m Hrv. 65.0 273.0 17.7 5.2 6.0 77.0 2.0 1.1 9. Pulses 
94-96         6.7 
1994 b Krb. 253.0 7,013.0 1,774. 3 754.6 6.0 201.7 761.0 24.0 
1995 b Krb. 0.0 0.0 0.0 0.0 6.0 107.1 0.0 0.0 
1996 m Hrv. 0.0 0.0 0.0 0.0 6.0 77.0 0.0 0.0 10. Sunflower 
seed 
94-96         8.0 
1994    34,307.68 14,591.58   14,715.6 464.2 
1995    65,038.29 25,086.00   13,433.6 91.4 
1996    925.19 269.41   103.7 56.7 Total by products 
94-96     0.425    204.1 
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 32 Working Table 4 
Calculation of Product-Specific  State Procurement Benefits  
(Benefits from using advances that are not reimburse d by agricultural producers to the state on time)  
 
Products Calendar 
Year Units of 
measurement Procurements 
value, mln 
UAH Advance payments 
that are not 
reimbursed by 
agricultural 
producers on time, 
mln UAH Average 
amount of 
months of 
benefit 
existence Average 
commercial interest 
rate on loans, % Benefit from use of 
provided advance 
payments which were not 
reimbursed by agr. 
Producers to the state on 
time,  mln.UAH Benefit from use of 
provided advance payments 
which were not reimbursed 
by agr. producers to the 
state on time, mln. US$45 
1 2 3 446 547 6 748 8 9 
1994 b Krb 19,635.5 120.8 12.0 201.7 243.6 7.7 
1995 b Krb 46,849.4 996.9 12.0 107.1 1,067.7 7.3 
1996 m Hrv. 709.4 43.2 12.0 77.0 33.3 18.2 1. Wheat 
94-96       11.1 
1994 b Krb 6,569.7 40.4 12.0 201.7 81.5 2.6 
1995 b Krb 5,988.6 127.4 12.0 107.1 136.5 0.9 
1996 m Hrv. 68.3 4.2 12.0 77.0 3.2 1.8 2. Barley 
94-96       1.8 
1994 b Krb 1,619.4 10.0 12.0 201.7 20.1 0.6 
1995 b Krb 5,140.5 109.4 12.0 107.1 117.2 0.8 
1996 m Hrv. 64.5 3.9 12.0 77.0 3.0 1.7 3. Rye 
94-96       1.0 
1994 b Krb 133.0 0.8 12.0 201.7 1.6 0.1 
1995 b Krb 681.1 14.5 12.0 107.1 15.5 0.1 
1996 m Hrv. 3.4 0.2 12.0 77.0 0.2 0.1 4. Millet 
94-96       0.1 
1994 b Krb 1,995.9 12.3 12.0 201.7 24.8 0.8 
1995 b Krb 2,781.5 59.2 12.0 107.1 63.4 0.4 
1996 m Hrv. 31.0 1.9 12.0 77.0 1.5 0.8 5. Maize 
94-96       0.7 
                                                      
45 For calculations purposes, the official exchange rate of Krb (1994-1995) and Hrv (1996) to US$, set by the National Bank of Uk raine (an annual average), was used. 
Data were provided by the Currency Regulation Department of the National Bank of Ukraine. These data are also listed on the NBU  site (www.bank.gov.ua). 
46 "Agricultural product sales by the public sector farms in 1994-96" 
47 Consolidated year report of enterprise s (organizations), collective agricultural en terprises, sovkhozes, inter-enterprise farm s for the corresponding year, note p. 6, 
grouped according to state procurement value 
48 National Bank of Ukraine Bulletin  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 33Products Calendar 
Year Units of 
measurement Procurements 
value, mln 
UAH Advance payments 
that are not 
reimbursed by 
agricultural 
producers on time, 
mln UAH Average 
amount of 
months of 
benefit 
existence Average 
commercial interest 
rate on loans, % Benefit from use of 
provided advance 
payments which were not 
reimbursed by agr. 
Producers to the state on 
time,  mln.UAH Benefit from use of 
provided advance payments 
which were not reimbursed 
by agr. producers to the 
state on time, mln. US$45 
1 2 3 446 547 6 748 8 9 
1994 b Krb 590.9 3.6 12.0 201.7 7.3 0.2 
1995 b Krb 834.3 17.8 12.0 107.1 19.0 0.1 
1996 m Hrv. 6.3 0.4 12.0 77.0 0.3 0.2 6. Oats 
94-96       0.2 
1994 b Krb 503.6 3.1 12.0 201.7 6.2 0.2 
1995 b Krb 1,021.8 21.7 12.0 107.1 23.3 0.2 
1996 m Hrv. 14.2 0.9 12.0 77.0 0.7 0.4 7. Buckwheat 
94-96       0.2 
1994 b Krb 183.4 1.1 12.0 201.7 2.3 0.1 
1995 b Krb 768.8 16.4 12.0 107.1 17.5 0.1 
1996 m Hrv. 10.3 0.6 12.0 77.0 0.5 0.3 8. Rice 
94-96       0.2 
1994 b Krb 1,302.2 8.0 12.0 201.7 16.2 0.5 
1995 b Krb 972.4 20.7 12.0 107.1 22.2 0.2 
1996 m Hrv. 17.7 1.1 12.0 77.0 0.8 0.5 9. Pulses 
94-96       0.4 
1994 b Krb 1,774.3 10.9 12.0 201.7 22.0 0.7 
1995 b Krb 0.0 0.0 12.0 107.1 0.0 0.0 
1996 m Hrv. 0.0 0.0 12.0 77.0 0.0 0.0 10. Sunflower seed 
94-96       0.2 
1994  34,307.7 211.0 12.0 201.7 425.6 13.4 
1995  65,038.3 1,384.0 12.0 107.1 1482.3 10.1 
1996  925.2 56.4 12.0 77.0 43.4 23.7 
94-96       15.8 
   0.006    13.43 
   0.021    10.1 
   0.061    23.7 Total by products 
       15.8 
 
 
_______________ 
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 34  
 
 ANNEX 
Ukraine continues negotiate the level of suppor t to agriculture based on the revised document 
WT/ACC/SPEC/UKR/1/Rev.8 (domestic support of agriculture for the years 1994-1996). 
Following the plurilateral negotiati ons on agriculture that took pl ace during the ninth Working Party 
Meeting on Ukraine's Accession to WTO (June 2002) , Ukraine made some clarifications and 
introduced the following changes into the Tabl es DS:1, DS:4 and the Working Table 1:   
- Table DS:1, in column 2 on Program b) "public stockholding for food security purposes" 
the words "information not disclosed" are repl aced with words "Was applied, but did not 
correspond to the criteria of Annex 2"; 
- Cost of the programs j) "environmental progr ams" was reduced after review of these 
programs for compliance with the criteria of paragraph 12 of Annex 2 to the Agreement 
on agriculture; 
- Table DS:4 and Working Table:1 there was a t echnical mistake in the calculation of value 
of meat of cattle for 1995.  Along with this, AMS remains unchanged. 
Ukraine also provides the replies to requests of th e Working Party members, which were submitted in 
writing before the ninth Working Party Meeting on  Ukraine's Accession to WTO, and which arose 
during the ninth Working Party Meeting. 
- Answers to the requests of the Working Party members referring to:  
Compliance of the Program "Public Stockholding for Food Security Purposes" with the criteria set out 
in paragraph 3 of Annex 2 to the Agreement on Ag riculture and submission of information on the 
amount of this Program's budget. 
Ukraine has reviewed the compliance of the Program "Public Stockholding for Food Security 
Purposes" in force with the criteria set out in para graph 3 of Annex 2 to the Agreement on Agriculture 
during the base period of 1994-1996.  During this pe riod the products were purchased into the State 
reserves of Ukraine according to the current regulat ed or negotiated wholesale prices of the producing 
enterprises and product suppliers, determined according to the current legislation.  The products from 
the State reserves were sold at prices independe ntly established by the State Reserve Committee, 
based on the level of regulated or  negotiated wholesale prices existing at the moment of sale of the 
same or analogous products in places of sale thereo f with consideration of the expiry period, present 
demand and quality.  Thus, there was a certain inconsistency during th e base period with one 
provision of paragraph 3, in par ticular:  "food purchases by the government shall be made at current 
market prices and sales from food security stocks sha ll be made at no less than the current domestic 
market price for the product and quality in ques tion".  Difference between the purchasing price and 
external reference price for products , which were bought at the regulate d (administered) price with the 
purpose of ensuring food security, is taken into account in the calculation of the base period AMS.  That is why Ukraine does not provide the informati on on the amount of financing of this program, and 
words "Information not available" in column 2 of the Supporting Table DS:1 on the program b) 
"Public stockholding for food security purposes" ar e replaced with "Was applied, but did not 
correspond to the criteria of Annex 2". 
Currently, the Law of Ukraine of 22 February 20 02 "On the Purchase of Goods, Works and Services 
for the State Needs" No.1490-III is in effect, and establishes general lega l and economic grounds for 
purchasing goods, works and services with State funds .  The goal of this Law is the creation of 
compatible environment in this area, ensuring of transparency of the procedures for purchasing goods, 
works and services with State Funds and achieving thei r optimal and rational utilization.  This Law is 
applied to any purchase of goods, works and services, which is fully or partia lly done at the expense 
of the State Budget of Ukraine. Purchases for St ate utilization are done only through open tenders.   WT/ACC/SPEC/UKR/1/Rev.9 
 Page 35 
 
 
 Thus, at the current moment the process of accumu lation of State food reserves and utilization thereof 
is transparent from the standpoint of financing, and is carried out at market prices. 
- Compliance of the rural infrastructure developm ent with the criteria of paragraph 2, Annex 2 
to the Agreement on Agriculture  
The rural development programs, as demonstrated by Ukraine in the Supporting Tables, correspond to 
the criteria of paragraph 2 of Annex 2 to the Agreem ent of Agriculture.  According to Article 6 of the 
Law of Ukraine "On the Priority of Social Develo pment in Rural Areas and Agricultural Complex in 
the Economy" of 15 May 1992, No. 2346, the cons truction in rural areas of water-pipe networks, 
sewage systems and facilities, gas supply networks, roads, institutions for education, health protection, culture and sports, household service facili ties, beautification of territories, and in villages 
with deficit of labour resources - besides that - house-building is conducted at the expense of State 
and local budgets.  This category of expenditure be longs to the general services and falls within the 
criteria of paragraph 2 (g). Referring to institutions of education, hea lth protection, culture and sports, 
it is mentioned in the paragraph 2 of Annex 2 to the Agreement on Agriculture that policies of the 
category "general services" are not restricted only to the following list.  Moreover, policies in this 
category involve expenditures on programs of services provided not only in the area of agriculture, 
but also - to the rural community". 
Thus, it may be assumed, as was done by Ukraine, th at the list of paragraph 2 (g) "infrastructural 
services" is not restricted to items listed in that paragraph.  The rendering of services to the rural community may also include capital investment in ins titutions of culture and health protection in rural 
areas. Ukraine considers this type of support as a sp ecific type of support to agriculture, but not the 
social infrastructure as a whole.  For this reason, these institutions in  rural areas were maintained and 
continue to be maintained at the expense of agricu ltural enterprises, and are also in possession of these 
legal entities. As of early 2001, agricultural ente rprises in rural areas owned 5,000 schools, 5,000 pre-
school educational institutions, 4. 7 club-houses and 357 retirement homes.  This is a specific feature 
of Ukraine's economy in transition.  All infrastruct ural objects, which are fully owned or managed by 
the enterprises, are being gradually passed into the municipal property in Ukraine.  
Connected with the reduction of State investment in infrastructure in rura l areas, the agricultural 
enterprises pay for the construction of infrastru cture on their own.  When large projects are 
constructed at the expense of agricultural enterpri ses, the losses incurred by them shall be reimbursed 
from the State Budget and the local budgets (Article  6 of the Law of Ukraine "On the Priority of 
Social Development in Rural Areas and Agricultural Complex in the Economy"). 
The reimbursement of expenses of agricultural en terprises on construction of  non-production-related 
investment in rural areas is also incorporated into the "general services - rural infrastructure 
development" in Ukraine.  This type of support may be consider ed as part of "general services" 
because the auxiliary departments, such as cons truction department, wh ich rendered services on 
constructing infrastructure in rural areas belong to the agriculture enterprises. 
If WTO members do not accept this explanation, then  the sum of compensation to the agricultural 
enterprises on construction of non-pr oduction-related object in rural areas may be indicated as "direct 
payments to producers, exempt from reduction comm itments in additional table DS:3, which should 
supplement the tables on domestic agricultural support.   According to paragraph 5 of Annex 2 of the 
Agreement on Agriculture "where exemption from re duction is claimed for any existing or new types 
of direct payment other that those specified in para graphs 6 through 13, it shall conform to the criteria 
(b) through (e) in paragraph 6, in addition to  the general criteria set out in paragraph 1". WT/ACC/SPEC/UKR/1/Rev.9 
Page 36  
 
 - Compliance of environmental programs to the cr iteria set out in paragraph 12 of Annex 2 to 
the Agreement on Agriculture  
Ukraine has reviewed the compliance of environmenta l programs in force with the criteria set out in 
paragraph 12 of Annex 2 to the Agreement on Ag riculture during the base period of 1994-1996, and 
introduced the relevant changes into the DS:1 tabl es, having left only programs compliant with the 
provisions of paragraph 12.  Rights to such paymen ts are granted within clearly defined government 
programs of environmental protection and depend on the fulfillment of particular conditions specified 
by such government programs.  The assessed value of  this measure is within the expenditure of the 
State Budget of Ukraine under the Section "Protection of the Environment". Measures provided by duly approved environmental programs include: "P rotection and Rational Utilization of Lands", 
"Protection and Rational Utilization of Water Resour ces", "Creation of Protective Forest Plantations 
and Field Protection Forest Strips".  The creation of  protective forest plantations and field protection 
forest strips is regulated by the Forest Code of Ukraine No. 3852-XII of 21 January 1994 and the Law of Ukraine "On the Protection of the Environmen t" No. 1264-XII of 25 June 1991.  This program 
provides financing for the creation of protective fo rest plantations with th e purpose of preventing 
erosion and reducing the influence of droughts, hot winds, wind and water land erosion.  These 
protective forest plantations are not used for co mmercial production purposes. Payments allocated for 
the protection and rational use of lands are being u sed for construction of anti-erosion hydro-technical 
constructions and re-cultiv ation of disturbed lands.  Measures envisaged by the Complex Program of 
Implementation of Anti-Flood Measures for 1994-2000,  approved by the Decree of the Cabinet of 
Ministers of Ukraine No. 37 of 26 January 1994 were  effectuated through the part of budget allocated 
for the protection and rational utilization of wate r resources.  These costs were mainly spent on 
restoration of results of flooding on vast agricultura l territories and landslides control in the rural areas 
of South East regions of Ukraine. 
- The list of main product types belonging to the category of "other agricultural products"
 
At the request of the Working Party members the list of products belongi ng to "other products" 
category was prepared.  
- Long-fibred flax;  
- Potato; 
 
- Vegetables: 
- tomatoes; 
- cucumbers; 
- onion; 
- cabbage; 
- carrots; 
- table beets; and  
- other vegetables 
- Fruits and berries: 
- apples; 
- pears; 
- plums; 
- apricots; 
- melons; 
- gourds; 
- and other grapes  WT/ACC/SPEC/UKR/1/Rev.9 
 Page 37 
 
 
 - Tobacco 
- Honey 
- Mutton and goat's meat 
Negative amounts of support.  Ukraine is not co mmitted to exclude the negative amount of market 
price support in its calculation of the AMS, as the Agreement on Agriculture does not require this. 
Some countries that are already members of the WTO have included negative indicators in their 
calculations of the AMS.  
Market Price Support.  The applied administered pric es used by Ukraine for calculation of the support 
of the market price are average prices at whic h the State purchased agricultural produce under the 
state procurement or state contracts.  These prices were set and made known at the beginning of the 
marketing year long before (5-6 months in advance)  the mass sale of produce.  For State's purchases, 
prices for agricultural produce were set by the Stat e at a higher level than market prices for purposes 
of maintaining the level of incomes of agricultura l producers at a certain guaranteed level. Payment 
for the produce purchased by the State were guara nteed by contracts.  The establishment of 
administered prices influenced price policies of the market operators, that is, the market price 
increased due to this factor. Besides, as is well know n, both the declaration of a purchase of a certain 
fixed amount of produce by the State and the actual purchase influence the rise of the market prices.  
External reference prices. Ukraine,  while calculating external reference prices kept to the procedure 
established by attachment 3 (paragraph 9) of the Agreement on Agriculture.  An external reference 
price is an average f.o.b. unit value (if Ukraine is  a net exporting country) or an average c.i.f. unit 
value (if Ukraine is a net importing country). 
Adjustment of a price with respect to internal tr ansportation and other expens es was made by Ukraine 
in Working table 2 in order to make "external refe rence prices", that is, prices at the border of the 
country more comparable with the "administered prices".  Producers receive the administered price 
"at the gate of a farm". Average distance from the agricultural producer to the sea port of Odessa 
exceeds 400 kilometers in Ukraine.  As may be seen from the calculations in Working table 2, 
transportation expenses, various charges and storage are rather high in Ukraine.  Therefore, Ukraine 
takes them into account. Otherwise prices will be ha rdly comparable.  Methodically, such corrections 
are appropriate and comply with the methodology  for calculating support to the market price 
developed and applied by the Organization of Ec onomic Cooperation and Development (OECD).  
Moreover, Ukraine will apply the same approach in the future for estimating the level of current 
domestic support of agriculture. 
Quantity specified under the term "eligible production" means the volumes of state purchases under 
state orders or state contracts at which administ ered prices were set.  In the base period the total 
volume of output may not be viewed as subject to th e fixed administered price.  The Government of 
Ukraine declared the purchase of a fixed volume of  produce under state orders proceeding from the 
state funds allocated for such purpose.  
The use of foreign currency and an average annual ra te. In the case of Ukraine, the use of domestic 
currency would have rendered the calculations inco mparable for various years due to a number of 
reasons. Firstly, significant inflation was in plac e during the base period.  Secondly, in 1996 the 
monetary reform was carried out and the national currency - Hrivna replaced the Ukrainian Karbovanets (the Decree of the President of Ukraine "On Monetary Re form" of 25 August 1996 
No. 762).  
The average annual exchange rate of the national cu rrency to the US dollar was comparable with the 
average exchange rate effective during the period wh en the State paid for the purchased produce and 
state payments for other measures were uniform during the whole year. T herefore, the use of the average annual exchange rate of th e national currency to the US dolla r to estimate the level of support WT/ACC/SPEC/UKR/1/Rev.9 
Page 38  
 
 in the base years is acceptable.  For calculations there were used th e average annual official exchange 
rate of the Ukrainian Karbovane ts (1994-1995) and Ukrainian Hrivna (1996) to the US dollar 
established by the National Bank of Ukraine. 
Thus, while calculating the AMS of the base period, Ukraine did not deviate from the procedure set 
out by the Agreement on Agriculture and WTO practice.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 39 The Delegation of Ukraine has submitted the following tables for information purposes only: 
 Supporting table DS:1 
DOMESTIC SUPPORT:  UKRAINE 
 REPORTING PERIOD:  Calendar years of 2000-2002  
 Measures exempt from the reduction commitment - "Green Box"  
 
Measure type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Monetary value of measure 
in the relevant year Data 
Sources 
1 2 3 4 
  2000 
mln 
UAH 2000   
US$   
mln eq. 2001 
mln 
UAH 2001   
US$ 
mln eq. 2002 
mln 
UAH 2002   
US$ 
mln eq. 00-02     
Total  
US$ 
mln eq. 00-02     
average   
US$ 
mln eq.  
 UAH/US$ Exchange rate49  5.4402  5.3721  5.3266    
a)  general services 1. General research and 
development and product-
specific research programs 
Annex 2, para. 2 (a)50 74.1 13.6     73.1 13.6 112.5  21.1 48.3 16. 1 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy and in Ukrainian 
Academy of Agrarian Sciences  
 2. Rural infrastructure 
development: water pipelines, 
sewerage systems and facilities, 
gas and power supply networks, 
roads, territorial planning Annex 
2, para. 2(g),(e)51 103.7 19.1 232.7 43.3 250.2  47. 0 109.3 36.4  Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy, State Committee 
on Land, State Committee for Water 
Management; and Report on special 
revenues and their use  Form No. 4-1 in 
State Committee on Land  
 3.  Agricultural plant pest and 
animal disease control Annex 2, 
para. 2(b)52 41 7.5 39.5 7.4 37.2  7.0 21.9 7.3 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy  
                                                      
49 The calculations are based on the official exchange rate of the hryvnia to the US Dollar as set by the National Bank of Ukrain e (annual average for 2000-2002).  The 
data has been provided by the Currency Regulation Department of the National Bank of Ukraine.  This data is also listed on the NBU's site ( www.bank.gov.ua ). 
50 General research and development, and product-specific research  programmes (Annex 2, paragraph 2 (a)) include budgetary alloca tions for the funding of research 
and practical development of exploratory an d applied projects, of state, inter-sectoria l and sectorial programmes scientific co mponents of fundamental research by scientific 
institutions of both general nature and specific-product-related nature. 
51 Rural infrastructure development (Annex 2, paragraph 2 (g)) includes the funding of major capital expenditures to construct wa ter pipelines, sewerage systems and 
facilities, gas and power supply networks, personal service facilities, and territorial  planning, State Budget's funding of inf rastructure works related to environment protection 
programmes (creation and maintenance of inter-company state i rrigation systems, creation of anti-erosion hydro-technical facili ties and re-cultivation of damaged soils). 
52 Pest and disease control (Annex 2, paragraph 2 (b)) includes anti-epzootic measures and measures to control agricultural plant  pests and diseases.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 40 Measure type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Monetary value of measure 
in the relevant year Data 
Sources 
1 2 3 4 
  2000 
mln 
UAH 2000   
US$   
mln eq. 2001 
mln 
UAH 2001   
US$ 
mln eq. 2002 
mln 
UAH 2002   
US$ 
mln eq. 00-02     
Total  
US$ 
mln eq. 00-02     
average   
US$ 
mln eq.  
 4. Experience dissemination and 
advisory services, including 
provision of means to facilitate 
transfer of information and 
research results to producers and 
consumers Annex 2, para. 2 
(d)53 8 1.5 10.2 1.9 17.4  3.3 6.6 2.2   Re port on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy 
 5. General inspec tion and specific  
product inspection services for 
purposes of health care, safety, 
grading or standardization 
Annex 2, para. 2(e)54 65.3 12.0 85.6 15.9 175.6  33. 0 60.9 20.3 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy, in State 
Department for Veterinary Medicine  
 6. Training, re-training and 
advanced training of experts and 
workers in production and social 
spheres of rural areas Annex 2, 
para. 2(e)55 138.2 25.4 178.9 33.3 214.5  40. 3 99.0 33.0 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy and Ukrainian 
Academy of Agrarian Sciences  
 7. Land reform: land market 
development, new legislation, 
land registry, cadastral survey, 
land titling, land quality 
mapping, extension56 18.5 3.4 25.3 4.7 3.5  0. 7 8.8 2.9 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year and Report on obtained 
subventions from other budgets Form 
No. 4-5 in State Committee on Land  
b) public stock-building 
for food security 
purposes Information not disclosed - - - - -     
c) domestic food aid  not applied 0 0 0 0 0 0 0 0  
                                                      
53 Experience dissemination and advisory services (Annex 2, paragraph 2 (d)) include maintenance of labour stations, plant protec tion stations providing advisory 
services to producers and disseminating information and also maintenance of advisory offices at local budget's cost. 
54 General inspection and specific product inspection services for pu rposes of health care, safety, grading or standardisation (A nnex 2, paragraph 2 (e)) include measures 
to maintain state veterinary medical institutions, State inspector ates for seeds, state variety- testing stations and state brea d inspectorates. 
55 Training, re-training and advanced training of experts and workers for production and social spheres of rural areas (Annex 2, paragraph 2 (c)) include maintenance of 
higher educational institutions of grade 1 and grade 2 accreditation, educational in stitutions of grade 3 and grade 4 accredita tion, institutions of continuing (postgraduate) 
education of grade 3-4 accreditation (academies, institutes and cen tres for advanced training, re-training and professional dev elopment) and other educational institutions. 
56 Land reform meets criteria of Annex 2, pa ragraph 2 "General Services", and includes the providing of services related to land reform implementation:  development of 
new legislation related land issues, land registry, cadastral survey and land quality mapping.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 41Measure type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Monetary value of measure 
in the relevant year Data 
Sources 
1 2 3 4 
  2000 
mln 
UAH 2000   
US$   
mln eq. 2001 
mln 
UAH 2001   
US$ 
mln eq. 2002 
mln 
UAH 2002   
US$ 
mln eq. 00-02     
Total  
US$ 
mln eq. 00-02     
average   
US$ 
mln eq.  
d) decoupled income 
support  not applied 0 0 0 0 0 0 0 0  
e) income insurance 
programs not applied 0 0 0 0 0 0 0 0  
f)  payments for relief 
from natural disasters not applied 0 0 0 0 0 0 0 0  
g) structural adjustment 
assistance provided 
through producer 
retirement programs not applied 0 0 0 0 0 0 0 0  
h)  structural adjustment 
assistance provided 
through resource 
retirement programs not applied 0 0 0 0 0 0 0 0  
i)  structural adjustment  
assistance by the 
encouraging of  
investment  not applied 0 0 0 0 0 0 0 0   
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 42 Measure type Name and description of measure 
with reference to criteria in Annex 2 
of the Agreement on Agriculture Monetary value of measure 
in the relevant year Data 
Sources 
1 2 3 4 
  2000 
mln 
UAH 2000   
US$   
mln eq. 2001 
mln 
UAH 2001   
US$ 
mln eq. 2002 
mln 
UAH 2002   
US$ 
mln eq. 00-02     
Total  
US$ 
mln eq. 00-02     
average   
US$ 
mln eq.  
j)  environmental 
programs57   54.1 9.9 52.9 9.8 16.5  3.1 22.9 7.6 
k)  regional assistance 
programs  2 0.4   1.1 0.2 0.5  0.1 0.7 0.2 Report on performance of institution 
expenditure statement Form No. 2 for 
relevant year in Ministry of 
Agricultural Policy, Ministry of 
Forestry and State Committee for Water 
Management  
Total "Green Box"  504.90 92. 81 699.30 130.17 827.90 155.43 378.41 125.91  
 
                                                      
57 This measure meets criteria listed in Annex 2, paragraph 12 of the WTO Agreement on Agricultures.  The right to such payments is given under clearly determined 
governmental programmes for environment protection and depend on meeting specific conditions under the governmental programmes.   The cost of the measure is estimated 
within expenses stated in the State Budget, in the section entitle d "Environmental Protection".  Expenses in "Environmental Pro tection" of the State Budget are calculated on the 
basis of measures provided for by environmental programmes approved under the existing procedure (in due course):  "Protection and rational use of water resources", 
"Protection and rational use of soils", "Setting up of protectiv e tree plantations and windbelts", "Preservation of nature rese rves".  Payments under Article "Protection and rational 
use of water resources" were used for protection against harmful effects by waters from agricu ltural lands and for anti-floodin g measures.  The setting up of protective tree 
plantations and windbelts is governed by Ukraine's Forestry Code No. 3852-XII dated 21 April 1994 and by Ukraine's law No. 1264 -XII dated 25 May 1991 "On Protection of 
the Environment".  Major regulatory documents governing the activ ities of the nature reserve-rela ted institutions are Ukraine's  law "On Nature Reserves of Ukraine" and the 
program for prospective development of nature reserve-related ac tivities in Ukraine, approved by the Supreme Rada of Ukraine's (resolution) No. 177/94-BP dated 
29 September 1994.  Payments as to protection and rational use of soils include the funding for fundamental improvement of agri cultural companies' soils.  Soils fundamental 
improvement funds are used to lime acid soils and gypsum medium and supersalt soils and also individual salt parcels on salt-fr ee soil fields.  The state budget funds of this 
designation are directly allocated to agricultural companies on the basis of selection (competition) committees' decisions.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 43Supporting Table DS:4 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2000-2002 (on average) 
 
Calculation of the Total Aggregate Measurement of Support (AMS) 
 
Description of 
Basic Products Value of 
Production 
(Av. 2000-02) 
(m USD) Maximum level 
de minimis 
support 
(1c = 1b x 0.05) 
(m USD) Product-Specific 
AMS (from 
supporting tables 
DS:5 to DS:7) 
(m USD) Product-Specific 
Measurements 
of Support 
(from supporting 
table DS:8) 
(m USD) Non-Product- 
Specific AMS 
(from Supporting 
Table DS:9) 
(m USD) Current 
Total AMS 
(aggregate) 
(5=2+3+4, 
if (2+3+4)>1c; 
otherwise 5=0.0) 
(m USD) Comments 
(Col. 5 formulas 
apply to rows 1 to 15, 
row 19 only) 
1a 1b 1c 2 3 4 5  
1. Wheat 1,214.2 60.71 2.0 0.0  0.0  
2.  Barley 578.6 28. 93 0.7 0.0  0.0  
3.  Rye 88.0 4.40 0.1 0.0  0.0  
4.  Maize 292.5 14.62 1.0 0.0  0.0  
5.  Oats 57.0 2.85 0.03 0.0  0.0  
6.  Buckwheat 41.0 2.05 0.04 0.0  0.0  
7.  Pulses 73.7 3.69 0.05 0.0  0.0  
8.  Sugar beets 347.6 17.38 204.1 0.0  204.1  
9.  Cattle 725.0 36.25 38.8 0.0  38.8  
10.  Pigs 879.8 43.99 10.0 0.0  0.0  
11.  Poultry 318.0 15.90 6.2 0.0  0.0  
12.  Sheep and goats 18.5 0.92 0.5 0.0  0.0  
13.  Milk 1,427.1 71.35 60.5 0.0  0.0  
14.  Hops 1.7 0.08 2.3 0.0  2.3  
15. Flax 2.6 0.13 0.7 0.0  0.7  
16.  Fruits 
 145.1 7.26 18.7 0.0  18.7  
17. Total, 16 
products 6,986.1     261.6 In col. 5, row 17 = 
sum (rows 1 to 16) 
18. All other (non in  
AMS 
calculation) 4,406.7       
19. Total for all 
commodities 11,392.8 569.64      
20.   Total Non-product specific AMS from 
DS:9     821.3 821.3  
21.  Total: Current total AMS      1,082.9 In col.5, row 21 = row 
17 + row 20  
  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 44 Supporting Table DS:5  
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2000-2002 
 
Product-Specific Aggregate Measuremen ts of Support: Market Price Support 
 
Description 
of Basic 
Products Calendar 
year Measure 
type: 
minimum 
prices for 
sugar   Applied 
admin. 
price 
(national 
currency 
per ton) Applied 
admin. 
price 
(USD/t) External 
reference 
price 
(USD/t) Eligible 
production 
(thousand t) Assoc. 
levies   (m 
USD) Total 
market 
price 
support 
8=((4а-
5)*6)-7 (m 
USD) Data Sources 
1 2 3 4 4 а 5 6 7 8 9 
2000  2,000 368 273 1,552  146.9 Column 4: Mi nimum prices for sugar are set by: 
Ukrainian Cabinet of Ministers' Resolution No. 868 of 
2 June 2000 "On some issues of  state regulation of sugar 
production and sales"; Ukrainia n Cabinet of Ministers' 
Resolution No. 201 of 1 March 2001 "Some issues of 
state regulation of production and sales of sugare made 
from 2001 harvest sugar beets"; Ukrainian Cabinet of 
Ministers' Resolution No. 142 of 15 February 2002 "Some 
issues of state regulation of sugar production and sales"  
2001  2,370 441 301 1,657  232.3 Column 5: External reference price is calculated based on 
the export price of 1 ton of white sugar according to data 
in White sugar, Paris Contract No.5, fob, European ports, 
London Monthly price for re fined sugar (LIFFE),  
FAS/USDAReport: Sugar/World Markets and Trade   
2002  2,370 445 282 1,430  233.0 Column 6: Produc tion of sugar produced from sugarbeets, 
Ukrainian Statistical Yearbook's  data for relevant years  Sugar beets 
av. 2000-2002  417.9 285.3 1546.3  204.0  
 
Note:  
 
External reference price is calculated based on the export price of 1 tonne of white sugar according to data in White sugar, Pa ris Contract No.5, fob, European ports, London 
Montly price for refined sugar (LIFFE),  (FAS/USDAReport: Sugar/ World Markets and Trade ) adjust ed to include transportation co sts (freight) US$ 28/tonne and handling costs  
US$25/tonne. Annual price of sugar is th e simple average of 12 monthly prices  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 45Supporting Table DS:6 
 
DOMESTIC SUPPORT: UKRAINE   
REPORTING PERIOD:  calendar years 2000-2002 
 
Product-Specific Aggregate Measurements of Support:  Non-Exempt Direct Payments 
 
Description 
of Basic 
Products Calendar 
year Measure type Applied admin. 
price External 
reference 
price Eligible 
production Total price-related 
direct payments Other non-
exempt direct 
payments       
(m US$)58 Associated 
duties or 
taxes         
(m US$) Total direct 
payments 
(10=7+8)      
m  US$ Data sources 
1 2 3 4 5 6 7 8 8 а 9 10 11 
2000 Subsidies for products sold to processing companies, using the VAT59 127.1 23.4  23.4 
2001 Subsidies for large-weight grades + subsidies fo r products sold to processing companies, using the 
VAT60 40.4  40.4 
2002 Subsidies for large-weight grades + subsidies fo r products sold to processing companies, using the 
VAT11 50.2  50.2 
av. 00-02      203.9 38.0  38.0 
2000        23.4 
2001        40.4 
2002        50.2 Cattle 
av. 00-02 Total cattle 
       38.0 Report on purchases of livestock, 
poultry Form No. 11-ZAG of 
Ukraine's State Statistics Committee for relevant year, and 
Report on performance of 
institution expenditure statement Form No. 2 for relevant year in 
Ministry of Agricultural Policy  
2000 Subsidies for products sold to processing companies (using the VAT) 9.9 1.8  1.8 
2001      19 3.5  3.5 
2002      57.0 10.7  10.7 
av. 00-02      28.6 5.4  5.4 
2000        1.8 
2001        3.5 
2002        10.7 Poultry 
av. 00-02 Total poultry 
       5.4 Report on purchases of livestock, 
poultry  Form No. 11-ZAG of 
Ukraine's State Statistics Committee for relevant year 
                                                      
58 The calculations are based on the official exchange rate of the Hryvnia to the US Dollar (2000-2002) as set by the National Ba nk of Ukraine (national average).  The 
data has been provided by the Currency Regulation Department of the National Bank of Ukraine.  This data is also listed on the NBU's site ( www.bank.gov.ua ). 
59 According to Article 11.21 of Ukraine's Law No. 168 dated 3 April 1997 "On Value Added Tax", the whole sum of the VAT payable to the budget by processing 
companies of any legal structure for meat a nd meat products sold by them, shall be used exclusively to pay subsidies to agricul tural producers for meat in live weight sold by 
them to processing companies. 
60 Extra payment for large-weight cattle grades is the extra paym ent due to agricultural producers of any legal structure, and to  natural persons for cattle of larger weight 
grades sold by them to processing companies and procurement organizations for slaughter.  These extra sums have been paid as fo llows:  45 kopeks for each kilogram of young 
cattle of dairy and combined breeds; 89 kope ks for each kilogram accepted live weight of  young cattle of meat breeds and types.   According to Article 11.21 of Ukraine's Law 
No. 168 dated 3 April 1997 "On Value Added Tax", the whole sum of the VAT payable to the budget by processing companies of any legal structure for meat and meat products 
sold by them, shall be used exclusively to pay subsidies to agricultural producers for meat in live weight sold by them to proc essing companies.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 46 Description 
of Basic 
Products Calendar 
year Measure type Applied admin. 
price External 
reference 
price Eligible 
production Total price-related 
direct payments Other non-
exempt direct 
payments       
(m US$)58 Associated 
duties or 
taxes         
(m US$) Total direct 
payments 
(10=7+8)      
m  US$ Data sources 
1 2 3 4 5 6 7 8 8 а 9 10 11 
2000 Subsidies for products sold to processing companies (using the VAT) 11 36 6.6  6.6 
2001      47.7 8.9  8.9 
2002      57.0 10.7  10.7 
av. 00-02      46.9 8.7  8.7 
2000        6.6 
2001        8.9 
2002        10.7 Pigs 
av. 00-02 Total pigs 
       8.7 Report on purchases of livestock, 
poultry  Form No. 11-ZAG of 
Ukraine's State Statistics 
Committee for relevant year 
2000 Subsidies for products sold to processing companies (using VAT) 11 0.1 0.02  0.0 
2001      2.45 0.46  0.5 
2002      0.2 0.04  0.0 Sheep and 
goats 
av. 00-02      0.9 0.17  0.2 Report on purchases of livestock, 
poultry  Form No. 11-ZAG of 
Ukraine's State Statistics Committee for relevant year 
2000 Subsidies for mil sold to processing companies (u sing VAT), and subsidies for environmentally safe 
milk61 41.7  41.7 
2001      381.25 71.0  71.0 
2002      337.5 63.4  63.4 Milk 
av. 00-02      315.1 58.7  58.7 Report on purchases of milk and 
dairy products Form No. 13-ZAG of Ukraine's State Statistics 
Committee, and Report on 
performance of institution expenditure statement Form No. 
2 for relevant year in Ministry of 
Agricultural Policy  
       UAH/$ 5.4402    
       UAH $ 5.3721    
       UAH/$ 5.3266    
 
                                                      
61 According to Article 11.21 of Ukraine's Law No. 168 dated 3 April 1997 "On Value Added Tax", the whole sum of the VAT payable to the budget by processing 
companies of any legal structure for meat a nd meat products sold by them, shall be used exclusively to pay subsidies to agricul tural producers for meat in live weight sold by 
them to processing companies.  Subsidies for environmentally safe milk.  The sum of these subsidies payable to agricultural pro ducers, shall be set based on the volume of 
products purchased by mile processing companies producing  special products for baby nutrition (baby milk) and on the subsidy f ixed at UAH 240 per ton of environmentally 
safe milk.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 47Supporting Table  DS:7 
 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2000-2002 
 
Product-Specific Aggregate Measurements  of Support:  Other Product-Specific Support and Total Pr oduct-Specific AMS 
 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays      
(m UAH) Other 
product-
specific 
budgetary 
outlays      
(m US$)62 Other 
product-
specific 
support   
(m US$) Associated 
fees/levies 
(m US$) Total other 
product-
specific 
support 
(8=5+6-7) 
(m US$) Market 
price 
support 
(supporting 
table DS:5) 
(m US$) Non-
exempt 
direct 
payments 
(supporting 
table      
DS:6)       
(m US$) Associated 
fees/levies 
(m US$) Total 
product-
specific 
AMS 
(12=8+9+10)   
(m US$) 
1 2 3 4 5 6 7 8 9 10 11 12 
Exchange rates 2000 5.4402 2001 5.3721 2002 5.3266  
2000 9.80 1.80   1.80    1.80 
2001 19.00 3.54   3.54    3.54 
2002 3.10 0.58   0.58    0.58 1. Wheat 
av. 00-02 State Program for Plant-
Breeding (partial reimbursement 
for price of seeds) (Report on 
performance of institution 
expenditure statement Form No. 
2 in Ukraine's Ministry of 
Agricultural Policy) for columns 
4 and 563 10.63 1.97   1.97    1.97 
2000 4.40 0.81   0.81    0.81 
2001 5.00 0.93   0.93    0.93 
2002 1.20 0.23   0.23    0.23 2. Barley 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
3.53 0.65   0.65    0.65 
2000 0.70 0.13   0.13    0.13 
2001 0.70 0.13   0.13    0.13 
2002 0.10 0.02   0.02    0.02 3. Rye 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
0.50 0.09   0.09    0.09 
2000 2.70 0.50   0.50    0.50 
2001 6.40 1.19   1.19    1.19 
2002 6.40 1.20   1.20    1.20 4. Maize 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
5.17 0.96   0.96    0.96 
                                                      
62 The calculations are based on the official exchange rate of th e Hryvnia to the US dollar (2000- 2002) as set by the National Ba nk of Ukraine (annual average).  This 
data has been provided by the Currency Regulation Department of the National Bank of Ukraine.  This data is also listed on the NBU's site ( www.bank.gov.ua ). 
63 Under the budget-funded State Program for Plant-Breeding, agricultural producers are partly reimbursed for variety surcharges in elite seeds bought by the producers.  
The funding is carried out in acco rdance with Ukraine's La w No. 3690 dated 15 December 1993 "On Seeds".  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 48 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays      
(m UAH) Other 
product-
specific 
budgetary 
outlays      
(m US$)62 Other 
product-
specific 
support   
(m US$) Associated 
fees/levies 
(m US$) Total other 
product-
specific 
support 
(8=5+6-7) 
(m US$) Market 
price 
support 
(supporting 
table DS:5) 
(m US$) Non-
exempt 
direct 
payments 
(supporting 
table      
DS:6)       
(m US$) Associated 
fees/levies 
(m US$) Total 
product-
specific 
AMS 
(12=8+9+10)   
(m US$) 
1 2 3 4 5 6 7 8 9 10 11 12 
Exchange rates 2000 5.4402 2001 5.3721 2002 5.3266  
2000 0.20 0.04   0.04    0.04 
2001 0.20 0.04   0.04    0.04 
2002 0.10 0.02   0.02    0.02 5. Oats 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
0.17 0.03   0.03    0.03 
2000 0.30 0.06   0.06    0.06 
2001 0.30 0.06   0.06    0.06 
2002 0.10 0.02   0.02    0.02 6. Buckwheat 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
0.23 0.04   0.04    0.04 
2000 0.20 0.04   0.04    0.04 
2001 0.20 0.04   0.04    0.04 
2002 0.40 0.08   0.08    0.08 7. Pulses 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
0.27 0.05   0.05    0.05 
2000 0.00 0.00   0.00 146.87   146.87 
2001 0.80 0.15   0.15 232.26   232.41 
2002 0.30 0.06   0.06 233.00   233.06 8. Sugar 
beets 
av. 00-02 State Program for Plant-
Breeding (for columns 4 and 5) 
0.37 0.07   0.07 204.04   204.11 
2000 2.60 0.48   0.48  23.36  23.84 
2001 5.10 0.95   0.95  40.42  41.37 
2002 4.70 0.88   0.88  50.22  51.11 9. Cattle in 
live  
weight 
av. 00-02 State Program for Livestock-
Breeding (Report on 
performance of institution 
expenditure statement Form No. 
2 in Ukraine's Ministry of 
Agricultural Policy) (for Column 
4)64 4.13 0.77   0.77  38.00  38.77 
2000 4.50 0.83   0.83  6.62  7.44 
2001 9.70 1.81   1.81  8.88  10.68 
2002 6.80 1.28   1.28  10.70  11.98 10. Pigs 
in live weight 
av. 00-02 State Program for Livestock-
Breeding (for columns 4 and 5) 
7.00 1.30   1.30  8.73  10.04 
2000 3.30 0.61   0.61  1.82  2.43 
2001 6.70 1.25   1.25  3.54  4.78 
2002 3.90 0.73   0.73  10.70  11.43 11. Poultry in 
live 
weight 
av. 00-02 State Program for Livestock-
Breeding (for columns 4 and 5) 
4.63 0.86   0.86  5.35  6.21 
                                                      
64 The funding is carried out under the Prog ram No. 3691 dated 15 December 1993 "On Pedi gree Livestock Breeding".  Budgetary fund s are used to partly reimburse 
expenses for the strengthening of the genetic potential of livestock and poultry, for the creation of one's own pedigree base, for biotechnological methods of herd and for 
purchases of sperm products.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 49Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays      
(m UAH) Other 
product-
specific 
budgetary 
outlays      
(m US$)62 Other 
product-
specific 
support   
(m US$) Associated 
fees/levies 
(m US$) Total other 
product-
specific 
support 
(8=5+6-7) 
(m US$) Market 
price 
support 
(supporting 
table DS:5) 
(m US$) Non-
exempt 
direct 
payments 
(supporting 
table      
DS:6)       
(m US$) Associated 
fees/levies 
(m US$) Total 
product-
specific 
AMS 
(12=8+9+10)   
(m US$) 
1 2 3 4 5 6 7 8 9 10 11 12 
Exchange rates 2000 5.4402 2001 5.3721 2002 5.3266  
2000 1.20 0.22   0.22  0.02  0.24 
2001 2.20 0.41   0.41  0.46  0.87 
2002 1.80 0.34   0.34  0.04  0.38 12. Sheep and goats 
av. 00-02 State Program for Livestock-
Breeding (for columns 4 and 5) 
1.73 0.32   0.32  0.17  0.49 
2000 7.30 1.34   1.34  41.65  42.99 
2001 11.90 2.22   2.22  70.97  73.18 
2002 10.70 2.01   2.01  63.36  65.37 13. Milk 
av. 00-02 State Program for Livestock-
Breeding (for columns 4 and 5) 
9.97 1.86   1.86  58.66  60.52  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 50 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays      
(m UAH) Other 
product-
specific 
budgetary 
outlays      
(m US$)62 Other 
product-
specific 
support   
(m US$) Associated 
fees/levies 
(m US$) Total other 
product-
specific 
support 
(8=5+6-7) 
(m US$) Market 
price 
support 
(supporting 
table DS:5) 
(m US$) Non-
exempt 
direct 
payments 
(supporting 
table      
DS:6)       
(m US$) Associated 
fees/levies 
(m US$) Total 
product-
specific 
AMS 
(12=8+9+10)   
(m US$) 
1 2 3 4 5 6 7 8 9 10 11 12 
Exchange rates 2000 5.4402 2001 5.3721 2002 5.3266  
2000 7.59 1.40   1.40    1.40 
2001 11.35 2.11   2.11    2.11 
2002 17.73 3.33   3.33    3.33 14. Hops 
av. 00-02 State support of hops products 
production. (Report on 
performance of institution 
expenditure statement Form No. 
2 in Ukraine's Ministry of 
Agricultural Policy)65 12.22 2.28   2.28    2.28 
15. Flax 2000 State Program for Support of 
flax products production  
(Report on performance of 
institution expenditure statement 
Form No. 2 in Ukraine's 
Ministry of Agricultural 
Policy)66 2.77 0.51   0.51    0.51 
2000 94.1 17.30   17.30    17.30 
2001 90.2 16.79   16.79    16.79 
2002 117.9 22.13   22.13    22.13 16. Fruits 
av. 00-02 Maintenance of young orchards 
(Report on revenues and use of 
the State budget's special fund 
Form #4-6 for 2000-2001 and 
Report on revenues and use of 
other revenues from the special 
fund Form #4-3 for relevant year 
in Ukraine's Ministry of 
Agricultural Policy)67 100.7 18.74   18.74    18.74 
 
                                                      
65 The sum of funds used to support farms producing hop products is set based on calculated cost per 1ha of hop-gardens, but not more than UAH1,200 per 1ha of young 
and fruit-bearing hop plants, depending on hop plants' productivity.  Assigned funds are used to buy suspension material and pe st control means needed to produce hop products. 
66 Funds assigned under State Program for support of production of hop products are used to supply flax-growing farms with materi al and technical resources (seeds, 
plant production means, mineral fertilizers, equipment and other resources necessary fo r flax production, im plementation of adv anced production technologies  in the flax sector). 
67 "Funding of starting and maintaining young orchards" budgetary program is funded by the special fund within the state budget ( 2000-2002).  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 51Supporting Table DS:9 
 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD:  calendar years of 2000-2002 
 
Non-Product-Specific AMS 
 
Measure 
type Calendar 
year Non-product-
specific 
budgetary 
outlays (in 
UAH) Non-product-
specific 
budgetary 
outlays (in 
US$) Other non-
product-
specific 
support (in 
UAH) Other non-
product-
specific 
support (in 
US$) Associated 
fees/taxes (in 
US$) Total non-
product-
specific 
support (in 
US$) Data sources 
(6=3b+4b-5) 
1 2 3a 3b 4a 4b 5 6 7 
2000 0.0 0.0  0.0   
2001 0.0 0.0  0.0   
2002 15.8 3.0  0.0   1. Partial reimbursement 
of price of complex 
domestic agricultural 
equipment68 av. 00-02 5.3 1.0  0.0  1.0 Report on performance of ins titution expenditure statement 
Form No. 2 for relevant year in Ministry of Agricultural 
Policy and Report on revenues and use of other revenues 
from the special fund Form No. 4-3 for relevant year in Ukraine's Ministry of  Agricultural Policy  
2000 49.9 9.2  0.0   
2001 157.1 29.2  0.0   
2002 119.4 22.4  0.0   2.  Partial reimbursement 
of loan interest rates 
from commercial 
banks with regard to privileged loans
69 av. 00-02 108.8 20.3  0.0  20.3 Report on performance of ins titution expenditure statement 
Form No. 2 for relevant year in Ukraine's Ministry of 
Agricultural Policy  
                                                      
68 Partial reimbursement of the price of the equipment is set at 30 per cent of the price for combine harvesters and tractors in accordance with the list and prices 
determined by Ukraine's Ministry of Agricultural Policy and agr eed by the Inter-Departmental Expert Council on the determinatio n of priorities in the manufacture of new 
equipment and hardware for agricultural producers, according to Ukraine's Cabinet of Ministers' Resolution No. 1030 dated 18 Au gust 1997 "On Guidelines for Provision of the 
Agroindustrial Complex with Equipment". 
69 Since 2000, budgetary funds have been used to financially sup port agroindustrial companies thr ough the mechanism of cheaper lo ans from commercial banks by 
setting partial reimbursement of the rate on commercial banks' loans (reimbursement).  For agricultural companies, funds are us ed to credit their own current production costs 
exclusively connected with purchases of se eds, feed, mineral fertilizers, plant protection means (pesticides), fuel and lubrica nts, spare parts for repairs of agricultural hardware 
and equipment, and also purchases of tractors, combine harveste rs of all types and other agricultural hardware domestically pro duced (except for use of obtained loans to pay 
rents for the hardware received under financial leasing agreemen ts).  In 2000, the size of the reimbursement was 50 per cent of  NBU discount rate on the day of signature of the 
loan agreement (but not less 17.5 per cent per annum).  In 2001, the size of the reimbursement to agricultural producers was 70  per cent of NBU discount rate on the day of 
signature of the loan agreement,  in accordance with Ukraine's Cabi net Ministers Resolution No. 59 dated 27 January 2001 "On Par tial Reimbursement of the Rate on Commercial 
Banks' Loans Extended to Agricultural Producers".  In 2002, the size of reimbursement to agricultural producers was up 70 per c ent of the discount rate set by the National Bank 
of Ukraine, on the day of signature of th e loan agreement (but not less than 10 per ce nt per annum), for loans in the Ukrainian  national currency (the Hryvnia) and up to 5 per cent 
for foreign currency loans.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 52 Measure 
type Calendar 
year Non-product-
specific 
budgetary 
outlays (in 
UAH) Non-product-
specific 
budgetary 
outlays (in 
US$) Other non-
product-
specific 
support (in 
UAH) Other non-
product-
specific 
support (in 
US$) Associated 
fees/taxes (in 
US$) Total non-
product-
specific 
support (in 
US$) Data sources 
(6=3b+4b-5) 
1 2 3a 3b 4a 4b 5 6 7 
2000 3.0 0.6  0.0   
2001 4.6 0.9  0.0   
2002 1.2 0.2  0.0   3.  Support to individual 
farmers70 
av. 00-02 2.9 0.5  0.0  0.5 Report on performance of ins titution expenditure statement 
Form No. 2 for relevant year in Ministry of Agricultural 
Policy and Report on revenues and use of other revenues 
from the special fund Form #4-3 for relevant year in 
Ukraine's Ministry of  Agricultural Policy  
2000  0.0 1,494.0 274.6   
2001  0.0 1,426.0 265.4   
2002  0.0 1,365.0 256.3   4. Benefits of 
implementation of 
fixed agricultural tax (thanks to decreased 
tax burden)
71 av. 00-02  0.0 1,428.3 265.4  265.4 Calculated on the basis of data from the State Tax 
Administration of Ukraine's preliminary reporting and 
annual accounting reports of Ukrainian agricultural companies  
2000  0.0 0.0 0.0   
2001  0.0 0.0 0.0   
2002  0.0 129.0 24.2   5.  Writing off budgetary 
loan advances during 
1994-9972 
av. 00-02  0.0 43.0 8.1  8.1 Cabinet of Ministers of Ukra ine's Order No. 186-p dated 3 
April 2002  
                                                      
70 Support to individual farms is  provided in accord ance with Ukraine's Law No. 2009 dated 20  December 1991 "On the Individual Fa rm" and Ukraine's Cabinet of 
Ministers Resolution No. 357 dated 13 April 2001 "On Use of Funds Assigned for the State Support of Individual Farms", and in o rder to ensure the implementation of the state 
policy of supporting individual farms and creation of stable financ ial conditions for their formation.  The source of the finan cial support is the funds in the relevant years state 
budget assigned for the financial support of individual farms.  Recipients of the budgetary funds are the Ukrainian State Fund for Support of Individual Farms and its divisions 
(branches) in the Autonomous Republic of Crimea and Oblasts (regions) which (divisions) distribute and transfer appropriate fun ds to individual farms. 
71 Under Ukraine's Law No. 320 dated 17 December 1998 "On Fixed Agricultural Tax", agricultural companies are entitled to the fix ed agricultural tax which has 
replaced 12 taxes and duties (fees) effective prior to the implementation of the tax.  When calculating (the size of) the benef it of the fixed agricultural tax for agricultural 
producers, sums of the fixed tax calculated in the relevant year (2000-2002) were compared to 1997 sum of calculated taxes and tax payments which were incorporated into the 
fixed tax.  The year of 1997 is used as the basis for comparison when calculating the benefit of implementation of the fixed ag ricultural tax. 
72 According to Ukraine's Law No. 2237 dated 18 January 2001 "On Settlement of Debt for Budgetary Loans Extended to State-Owned a nd Other Agricultural 
Enterprises of all types of Ownership and of Economic Activity Through Servicing, Purchasing and Processing Agroindustrial Comp anies, and on Restructuring of Agroindustrial 
Processing Companies' Arrears in Taxes and Duties (Mandatory Payments)", sums owed by agricultural enterprises of all types of ownership and of economic activity as of 
1 January 2000 for 1994-1999 budgetary loans, grain from the state resources and state reserves, used to purchase inputs for ag ricultural production, shall be decreased by 
UAH129 million.  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 53Measure 
type Calendar 
year Non-product-
specific 
budgetary 
outlays (in 
UAH) Non-product-
specific 
budgetary 
outlays (in 
US$) Other non-
product-
specific 
support (in 
UAH) Other non-
product-
specific 
support (in 
US$) Associated 
fees/taxes (in 
US$) Total non-
product-
specific 
support (in 
US$) Data sources 
(6=3b+4b-5) 
1 2 3a 3b 4a 4b 5 6 7 
2000  0.0 5,555.5 1,021.2   
2001  0.0 774.3 144.1   
2002  0.0 104.6 19.6   6. Writing off tax 
arrears73  
av. 00-02  0.0 2,144.8 395.0  395.0 Certificate on written off tax arrears according to the State 
Tax Administration of Ukraine's preliminary data (records 
of tax payers' personal accounts) and according to the Pension Fund's day-to-day records  
2000  0.0 117.1 21.5   
2001  0.0 582.4 108.4   
2002  0.0 1,393.3 261.6   7. Accumulation of 
VAT for purchases of 
inputs for agricultural 
production74 av. 00-02  0.0 697.6 130.5  130.5 The State Tax Administration of Ukraine's Report No. 1- п 
on actual sums of taxes, duties (mandatory payments) paid 
to the budgets and other special-purpose funds (as reference 
only)   
Total, all types of support сер. 00-02      821.3  
     2000 UAH/$ 5.4402  
     2001 UAH/$ 5.3721  
     2002 UAH/$ 5.3266  
 
                                                      
73 In 2000, agricultural producers' tax arrears were written off in  accordance with Article 1 of Ukraine's Law No. 1565 dated 16 March 2000 "On Writing Off Tax 
Payers' Arrears in Taxes and Duties (Mandatory Payments) in Co nnection with the Reforming of Agricultural Companies".  Written off were arrears in taxes and duties 
(mandatory payments) to budgets of all levels, including arrear s in penalties, fines and financial sanctions calculated and imp osed under legislation existing as of 1 May 2000.  In 
2001, tax arrears were written off in accordan ce with Article 1 of Ukraine's Law No. 2239  dated 18 January 2001 "On Amendments to Ukraine's Law 'On Writing off Tax Payers' 
Arrears in Taxes and Duties (Mandatory Payments) in Connection w ith the Reforming of Agricultural Companies'".  In 2002, tax ar rears were written off in accordance with 
Article 18 of Ukraine's Law No. 2181 date d 21 December 2000 "On Procedure for Tax Pa yers' Discharge from Obligations to Budgets  and State Special-Purp ose Funds".  In 200, 
agricultural producers' arrears in contributions to the Pension Fund were writte n off in accordance with Article 1 of Ukraine's  Law No. 1565 dated 16 March 2000, in 2001 – 
according to Article 18 of Ukraine's Law No . 2181 dated 21 December 2000.  In 2000, agricultural producers' arrears in contribu tions to the Fund of Social Insurance against 
temporary disability were written off according to Article 1 of Ukraine's Law No. 1565 dated 16 March 2000, in 2001-2002 – acco rding to Articles 18-19 of Ukraine's Law 
No. 2181 dated 21 December 2000. 
74 The VAT is accumulated in accord ance with Article 11.29 of Ukraine's Law No. 168 dated 3 April 1997 "On Value Added Tax".  Und er Article 11.29, agricultural 
companies are exempt until 1 January 2004, from the VAT on sales of  products (work, services) of their own production, includin g products (except for products subject to excise 
duty) produced from their own agricultural raw materials under give-and-take arrangements, except for sales of milk and meat in  live weight to processing companies of 
agricultural producers irrespective of legal structure and owners hip type, in which the sum obtained from the sale of agricultu ral products of own productions and processed 
products for the previous reporting (fiscal) year, is not less than 50 per cent of the enterprises total gross income.  Under t he procedure approved by Ukraine's Cabinet of 
Ministers Resolution No. 271 dated 28 February 1999 (as worded in Ukraine's Cabinet of Ministers Resolution No. 374 dated 23 Ap ril 2001), the rest (balance) of tax obligations 
according to the return (declaratio n) on the VAT as to sold products (work, serv ices) of own production, including products (ex cept for products subject to excise duty) produced 
from their own agricultural raw materials under give-and-take arrangements, that is the difference between  the VAT sum obtaine d by agricultural producers from buyers, and the 
VAT sum paid by them to suppliers, shall be transferred by agricultural producers fr om the current account into a separate acco unt with the time-period set for the transfer of the 
VAT sum to the budget.  The stated separate account must be ope ned by the agricultural producer w ithin one reporting period.  T he rest (balance) of the tax credit according to 
the mentioned declaration, that is the negative difference between the VAT sum obtained by agricultural producers from buyers a nd the VAT sum paid by them to suppliers, shall 
be allocated to agricultural producers in order for the next repo rting periods' tax obligations to be decreased.  Funds transfe rred by agricultural producers into the separate account 
shall be used by them to purchase inputs for agricultural production.  The funds shall be recovered by the state budget under t he mandatory (un-contestable) procedure in case of 
their non-targeted use.  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 54 Working Table 1 
Value of Ukrainian Agricultural Production in 2000-2002  
 
Product description Year Production 
thousand ton Price 
UAH/ton Price 
US$/ton Value 
in US$75 
(3x5)/1000 Comments 
1 2 376 477 578 679 7 
Exchange rates (UAH/US$) 2000 5.4402 2001 5.3721 2002 5.3266 
2000 10,197 487 89.5 912.8  
2001 21,348.4 386 71.9 1,533.9  
2002 20,555.6 309.9 58.2 1,195.9  1. Wheat 
av. 00-02 17,367  73.2 1,214.2  
2000 6872 374.2 68.8 472.7  
2001 10,185.7 354.1 65.9 671.4  
2002 10,363.8 304.2 57.1 591.9  2. Barley 
av. 00-02 9141  63.9 578.6  
2000 968.3 468.8 86.2 83.4  
2001 1,822.5 342 63.7 116.0  
2002 1,511.2 227.7 42.7 64.6  3. Rye 
av. 00-02 1434  64.2 88.0  
2000 426.1 349.9 64.3 27.4  
2001 266.5 305.9 56.9 15.2  
2002 111.5 273.7 51.4 5.7  4. Millets 
av. 00-02 268  57.5 16.1  
2000 3848 386.4 71.0 273.3  
2001 3,640.7 454.4 84.6 307.9  
2002 4,180 377.4 70.9 296.2  5. Maize 
av. 00-02 3,890  75.5 292.5  
2000 881.4 345.6 63.5 56.0  
2001 1,115.7 326.9 60.9 67.9  
2002 943 266.8 50.1 47.2  6. Oats 
av. 00-02 980  58.2 57.0  
2000 480.6 748 137.5 66.1  
2001 387.6 532.5 99.1 38.4  7. Buckwheat 
2002 209.4 470.2 88.3 18.5  
                                                      
75 The calculations are based on the official exchange rate of th e Ukrainian Hrynia to the US dollar (2000-2002) as set by the Na tional Bank of Ukraine (annual average).  
This data has been provided by the Currency Regulation Department of the National Bank of Ukraine.  This data is also listed on  the NBU's site ( www.bank.gov.ua ). 
76 Ukraine's Statistical yearbook for 2000-2002, "Harvested areas, Yi eld, Gross quantities of crops harvested" "Livestock product ion" -  statistical annual reports of the 
State Statistics Committee of Ukraine 
77 Prices for agricultural products sold by producers, according to the State Statistics Committee of Ukraine 
78 Calculation 
79 Calculation 
  
  WT/ACC/SPEC/UKR/1/Rev.9
 Page 55Product description Year Production 
thousand ton Price 
UAH/ton Price 
US$/ton Value 
in US$75 
(3x5)/1000 Comments 
1 2 376 477 578 679 7 
Exchange rates (UAH/US$) 2000 5.4402 2001 5.3721 2002 5.3266 
 av. 00-02 359  108.3 41.0  
2000 89.7 706.6 129.9 11.7  
2001 68.9 653.7 121.7 8.4  
2002 75.4 775.8 145.6 11.0  8. Rice 
av. 00-02 78  132.4 10.3  
2000 652 575 105.7 68.9  
2001 827.3 529.6 98.6 81.6  
2002 809.5 465.2 87.3 70.7  9. Pulses 
av. 00-02 763  97.2 73.7  
2000 3457 522.6 96.1 332.1  
2001 2,250.6 783.2 145.8 328.1  
2002 3,270.5 843.7 158.4 518.0  10. Sunflower seeds 
av. 00-02 2,993  133.4 392.7  
2000 13,199 121.5 22.3 294.8  
2001 15,574.5 139.1 25.9 403.3  
2002 14,452.5 127.1 23.9 344.9  11. Sugar beets80 
av. 00-02 14,409  24.0 347.6  
2000 1,316 2,949.3 542.1 713.4  
2001 1,102.5 3,940.29 733.5 808.7  
2002 1,191.3 2,918.8 548.0 652.8  12. Cattle in live weight 
av. 00-02 1,203.2  607.9 725.0  
2000 947.8 4,580.85 842.0 798.1  
2001 820.2 6,805.97 1,266.9 1,039.1  
2002 834.8 5,119.3 961.1 802.3  13. Pigs in live weight 
av. 00-02 867.6  1,023.3 879.8  
2000 262.7 5,739.84 1,055.1 277.2  
2001 326.1 5,577.39 1,038.2 338.6  
2002 401 4493.4 843.6 338.3  
av. 00-02 329.9  979.0 318.0  14. Poultry in live weight 
      
2000 38.8 1,769.7 325.3 12.6  
2001 34.6 2,986.2 555.9 19.2  
2002 37.3 3,372.8 633.2 23.6  
av. 00-02 37  504.8 18.5  15. Sheep and goats 
      
                                                      
80 Total production of sugar produced from sugar beets in years:  2000 – 1552 ths. tons,  2001 – 1657 ths. tons,  2002 – 1428 ths.  tons 
    Total value of sugar produced from sugar beets in ye ars: 2000 – 571 mln.USD, 2001 – 731  mln.USD, 2002 – 635 mln. USD  
 WT/ACC/SPEC/UKR/1/Rev.9 
Page 56 Product description Year Production 
thousand ton Price 
UAH/ton Price 
US$/ton Value 
in US$75 
(3x5)/1000 Comments 
1 2 376 477 578 679 7 
Exchange rates (UAH/US$) 2000 5.4402 2001 5.3721 2002 5.3266 
2000 12,657.9 562.33 103.4 1,308.4  
2001 13,444.2 613.94 114.3 1,536.4  
2002 14,142 541 101.6 1,436.3  
av. 00-02 13,415  106.4 1,427.1  16. Milk 
      
2000 8,808.6 195.8 36.0 317.0  
2001 9,668.2 215.56 40.1 387.9  
2002 11,309 168.1 31.6 356.9  17. Eggs,  pieces 
av. 00-02 9,929  35.9 354.0  
2000 3.4 3,711 682.1 2.3  
2001 3.266 5,123 953.6 3.1  
2002 3.392 3,053 573.2 1.9  18. Wool (as pure fibres) 
av. 00-02 3  736.3 2.5  
2000 0.7 15,697.4 2,885.4 2.0  
2001 0.7 14,469.2 2,693.4 1.9  
2002 0.5 12,500 2,346.7 1.2  19. Hops 
av. 00-02 1  2,641.9 1.7  
2000 8.3 1,205.5 221.6 1.8  
2001 12.3 1,394.8 259.6 3.2  
2002 11.0 1325 248.8 2.7  20. Flax 
av. 00-02 11  243.3 2.6  
2000 1402.5 512.8 94.3 132.2  
2001 1051.1 711.6 132.5 139.2  
2002 1128.8 773.9 145.3 164.0  21. Fruits 
av. 00-02 1194.1 666.1 124.0 145.1  
 2000    6,164.3  
 2001    7,849.5  
 2002    6,944.7  
Total, main products  av. 00-02    6,986.1  
Other agricultural products 2000    3,809.4  
 2001    4,268.7  
 2002    5,141.9  
 av. 00-02    4,406.7  
Total agricultural products 2000   54,259.0 9,973.7  
 2001   65,100.0 12,118.2  
 2002   64,380.0 12,086.5  
 av. 00-02   61,246.3 11,392.8  
 
 
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