RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/81
22 June 2000
(00-2542)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Survey of the Legislation of Ukraine Related to Foreign Trade 1995-2000
A Survey of the Legislation of Ukraine Related to Foreign Trade 1995-2000 has been
received from the Governmental Commission on Ukraine's Accession to the WTO and is reproduced
hereunder.
_______________
INTRODUCTION
A new government was formed in Ukraine in December 1999. It set out immediately to
reorganize the state administrative system, which was accomplished by 1 April 2000, and to develop anew and more dynamic approach towards the reform of the economic system of the country. The
resulting economic program was presented to and endorsed by the Supreme Rada in early April 2000.
The declared aims of this program include the development of broader economic opportunities and
improvement in the living standards of the society. The program also reiterates Ukraine's unequivocal
intention to become a member of the Word Trade Organization.
Government agencies have been directed to draft new legislation for submission to the
Cabinet of Ministers and/or Supreme Rada, as the case may be. Many of the drafts are nearing
completion and are expected to be enacted in the first half of 2000. The drafts deal with the following
subjects:
- Customs duty rates;
- Customs code;
- Customs valuation;
- Value added tax and the excise duty;
- Standards, certification and accreditation;
- Trade in agricultural products;- Industrial subsidies;
- Telecommunication services;
- Intellectual property protection.
The existing Ukrainian legislation on foreign trade and related issues has gone through
particular changes since the submission by Ukraine of the memorandum on its foreign trade regime in
June 1994 (L/7499/Rev.1 and Corr.1). As mentioned above, significant changes are expected to take
place in the near future.
The main structural change, which has occurred so far, is the abolition of the Ministry of
Foreign Economic Relations and Trade. Its functions have been transferred to the Ministry of
Economy. Other recent developments and changes in the legislation are examined under specifictopics below. The topics are divided into four groups:WT/ACC/UKR/81
Page 2
- Trade in Goods;
- TRIPS;
- Trade in Services;
- International Agreements.
In addition, recent improvements in the foreign trade regime are highlighted in a separate section at
the conclusion of this report. Several appendices list relevant international agreements.
TRADE IN GOODS
- Transborder Procedures
- Customs Valuation
Though the Cabinet of Ministers authorized the application of minimum customs values from
time to time, this trend began to change in more recent years.
Cabinet of Ministers Resolution "On Harmonizing the Decisions of the Cabinet of Ministers
of Ukraine with the Agreement on Partnership and Cooperation between Ukraine and European
Communities (European Union)” No. 575, of 29 March 2000, repeals the following resolutions on
minimum customs values:
- Resolution of the Cabinet of Minister s "On Minimum Customs Value Of Imported
Automobiles and Tires to Them" No. 1282, of 24 October 1996, as amended;
- Resolution of the Cabinet of Ministers "On the Minimum Customs Value for
Imported Tobacco Products" No. 63, of 27 January 1997, as amended;
- Resolution of the Cabinet of Ministers "On Setting Minimum Customs Values for
Certain Imported Products" No. 1164, of 27 July 1998, as amended;
- Parts of Resolution of the Cabinet of Ministers "On the Amendment of Certain
Resolutions of the Cabinet of Ministers" No. 146, of 16 February 1998;
- Resolution of the Cabinet of Ministers "On Imposing Minimum Prices for Vodka and
Liquor Products" No. 857, of 19 May 1999.
Cabinet of Ministers Resolution "On Adopting the Procedure for Determining the Customs
Value of Goods and Other Items Crossing the Customs Border of Ukraine" No. 1598, of
5 October 1998, introduces the customs valuation standards contained in the WTO Agreement on
Customs Valuation as well as absence of the use of minimum customs values.
Quantitative Restrictions
Resolution of the Cabinet of Ministers "On Harmonizing the Decisions of the Cabinet of
Ministers of Ukraine with the Agreement on Partnership and Cooperation between Ukraine andEuropean Communities (European Union)” No. 575, of 29 March 2000, also modifies the quantitative
restrictions for imported automobiles. Henceforth such restrictions apply to automobiles older than
eight years rather than five years as was originally prescribed in Resolution No. 146.
Import Tariffs
Changes in the customs duty rates continued to be frequent.
In order to introduce greater stability in tariffs, Cabinet of Ministers Resolution "On the
Procedure of Making Amendments to Import Du ty Rates" No. 1213, of 3 August 1998, expresslyWT/ACC/UKR/81
Page 3
stipulates that since 1 January 2000 customs duty ra tes must not be changed more than once a year
(except for agricultural products - where seasonal duty rates can be introduced).
Value Added Tax
On 5 June 2000, the Cabinet of Ministers issued a directive which repeals value-added tax
exemptions for the so-called critical import goods. The list of critical import goods, i.e. goods that are
either not produced in Ukraine or produced in insufficient quantities, is abolished.
Standardization and Certification
The standardization and certification system has changed significantly since 1997. At first the
list of products subject to obligatory certification was even expanded. More recently it has begun to be
reduced. For example, Resolution of the Cabinet of Ministers "On the Amendment of the List of FoodAdditives Permitted in Ukraine Approved by Re solution of the Cabinet of Ministers" No. 12, of
4 January 1999, extended the list of permitted food additives.
On 29 March 2000, non-discriminatory fee rates for the certification of both domestic and
imported pesticides and agrochemicals were introduced.
Extensive changes and improvements are expected to take place in 2000. The following draft
laws and resolutions await enactment:
- Draft Law "On the Responsibility of Suppliers for the Output and Sale of Low
Quality and Hazardous Products";
- Draft Law "On Conformity Assessment";
- Draft Law "On Accreditation";
- Draft Law "On Standardization";
- Draft Resolution of the Cabinet of Ministers "On the Establishment of the National
Accreditation Center";
- Draft Resolution of the Cabinet of Ministers "On the Direct Application of
International and European Standards".
A draft law also has been prepared for the simplification of customs clearances of vehicles.
To this end Ukraine recently acceded to the Ag reement "On the Weight and Volume of Vehicles
Involved in International Carriage of Goods on the Roads of the Commonwealth of Independent
States".
Registration Fees for Medicines
Cabinet of Ministers Resolution No. 241, of 22 February 1999 "On the Amendment of the
Procedure for the State Registration (Re-registration) of the Medicine and the Fee Amount for the
State Registration (Re-registration) of the Medicine" establishes non-discriminatory registration fee
rates for domestic and imported products.
Order of the Ministry of Health "On the Approval of Maximum Tariffs for Specialized
Evaluation and Expertise of Materials for State Registration (Re-registration) By the State Scientific
and Expertise Center of Medicine of the Ministry of Health" No. 55, of 17 March 2000 establishes
non-discriminatory pre-registration expertise fee rates.
Law on a Single Customs Fee
Law "On Introducing a Single Customs Fee Paya ble at Ukraine's Border Checkpoints" No.
1212-XIV, of 4 November 1999, which was adopted in November 1999, requires the State Customs
Service to charge a single fee for the following services:WT/ACC/UKR/81
Page 4
- veterinary expertise;
- phytosanitary expertise;
- sanitary expertise;
- ecology expertise;- radiology expertise.
In order the requirements of the law to be implemented there was also a specific decree of the
Cabinet of Ministers adopted.
Import of Agricultural Products
The Law "On State Regulation of Import of Agricultural Produce" No.  468/97, of
17 July 1997:
- establishes seasonal duties for agricultural products;
- authorizes the Cabinet of Ministers to apply quotas to certain agricultural products.
Antidumping Code
In 1998 a package of legislative acts popularly referred to as "the Antidumping Code" was
adopted dealing with the protection of national producers from unfair or high volume imports. It
consists of the following laws:
- Law "On Safeguards of National Industr y Against Dumped Imports" No.  330-XIV,
of 22 December 1998;
- Law "On Safeguards of the National Industry Against Subsidized Imports" No.  331-
XIV of 22 December 1998;
- Law "On the Application of Safeguard Measures Against Imports to Ukraine" No.
 332-XIV, of 22 December 1998;
- Law "On the Amendment of the Law of Ukraine on the System of Taxation" No.
333-XIV, of 22 December 1998;
- Law "On the Amendment of the Law of Ukraine on the Uniform Rate of Duty" No.
334-XIV, of 22 December 1998;
- Law "On the Amendments of the Law of the Ukrainian SSR on Foreign Economic
Activity" No.  335-XIV, of 22 December 1998.
The relevant government agency (Governmental Commission on International Trade) has
already made several decisions based on the above laws.
Registration of Businesses
In 1991 Ukraine introduced an obligatory registration requirement for all businesses involved
in foreign economic activities (Law "On Foreign Economic Activity" No.  959-XII, of 16 April 1991).
However, in 1993 this measure was suspended (Decree of the Cabinet of Ministers "On Licenses and
Quotas for Goods, Works, Services" No.  6-93, of 12 January 1993). There is no such requirement for
registration any more.
Export Duties
Export duty on live cattle and leather raw materials was introduced by the Law "On the
Export Duty for Live Cattle and Leather Raw Materials" No.  180/96, of 7 May 1996, as amended on
14 February 1997.WT/ACC/UKR/81
Page 5
An export duty for sunflower seeds was introduc ed in 1999 (Law "On Export Duty Rates for
Certain Sunflower Seeds" No.  1033-XIV, of 10 September 1999).
Draft laws "On Repealing the Export Duty for Sunflower Seeds" and "On Repealing the
Export Duty for Live Cattle and Raw Leather Materials" have been submitted to the Supreme Rada.
Internal Measures Affecting Imports
Discriminatory Excise Duty Rates
From 1996 through 1999 Ukraine established privileged excise duty rates for certain domestic
products.
Some of these privileges have been abolished. Nevertheless, repealed old excise duty
privileges have on occasion been replaced by new ones. At present privileges apply to:
- alcohol, wines, vermouths, cognac and raw wine materials (expires on
1 January 2001);
- cigarettes without filter (expires on 1 July 2000);
- automobiles (continues until 1 July 2007).
For more detail see, for example, Law "On the Excise Duty Rate for Ethyl Alcohol and
Alcohol Products" No.  178/96, of 7 May 1996, as amended by:
- Law No.  74/97, of 18 February 1997;
- Law No.  339/97, of 12 June 1997;
- Law No.  121/98, of 12 February 1998;- Law No.  331-XIV, of 11 December 1998.
Support for Agriculture
Every year Ukraine passes normative acts to support agricultural producers. The support
consists of:
- direct transfers from the budget;
- tax privileges, including write-offs of tax debts, and scaled taxation. It is interesting
that the most recent measure of support was made after the new government took
office in December 2000. In March, 2000, all tax and tax fine debts of agricultural
producers were written off (see Law "On Writing Off the Tax Debts of Tax Payers InConnection with the Reform of Agricultural Sector" No.  1565-III, of 16 March
2000).
Privileges for Free Economic Zones
Since 1995 Ukraine has actively established many free economic zones. At the present time
more than ten such zones are in existence (for example, see the Law "On Some Issues of Currency
Regulation and Taxation of Subjects of the Experimental Zone Sivash" No.  65/96, of
23 February 1996). The privileges in different zones are substantialy similar. As a rule, the privileges
apply to value-added tax, excise duty and certain other taxes, such as income tax and land tax. In mostcases businesses must have their investment projects registered with the Cabinet of Ministers in order
to receive the privileges. No discrimination exists between domestic and foreign businesses.WT/ACC/UKR/81
Page 6
Privileges for "AutoZAZ-Daewoo"
The privileges for "AutoZAZ-Daewoo" joint venture deserve a special subsection. A
prerequisite for the privileges is, inter alia, gradual introduction of a seventy per cent use of domestic
inputs. For more details, see Law "On Stimulating Production of Automobiles in Ukraine" No.535/97, of 19 September 1997.
To conform with international commitments, new draft legislation regarding domestic content
has been submitted to the Supreme Rada. This draft will replace the local content requirements with a
requirement of seventy per cent use of domestic labor.
Industrial Subsidies
In 1999 Ukraine introduced subsidies for:- shipbuilding industry;
- mining industry.
For more details, see Law "On Arranging the Economic Experiment At Mining Enterprises of
Ukraine" No.  934-XIV, of 14 July 1999, and Law "On the Measures of Support for Shipbuilding
Enterprises in Ukraine" No.  1242-XIV, of 18 November 1999.
Currency Controls
The government applies strict currency controls, including:
- maximum term of payment for exports;
- prohibition for banks to sell foreign currency to prepay imports, with few exceptions;
- requirement for compulsory sales of foreign currency.
Government Procurement
The rules for government procurement were changed several times, although the changes
remained minor.
Early in 2000 a Law "On the Procurement of Goods, Works and Services for State Needs"
was enacted. It is expected to come into effect in July 2000. In general, this law is similar to
legislation on government procurement in other countries.
For further development of government procurement procedures the following legislation is
being drafted:
- Law "On the Amendment of Certain Laws of Ukraine In Connection With the Law of
Ukraine On the Government Procurement of Goods, Works and Services for StateNeeds";
- Cabinet of Ministers Resolution "On the System of Government Procurement".
Privileges for Certain Foreign Investments
In 1992 and 1993 Ukraine introduced privileges for foreign investments. They only applied to
the investments registered prior to 1995. In 2000 Ukraine repealed these privileges (see Law "On the
Elimination of Discriminatory Taxation of Subjects of Entrepreneurial Activity Created With the
Participation of Foreign Capital and Funds" No. 1457-III, 17 of February 2000).WT/ACC/UKR/81
Page 7
TRIPS
The situation in intellectual property protection has substantially changed as described in
1994 memorandum on Ukraine's foreign trade regime. Two new laws were enacted recently:
- Law "On the Protection of Rights to Geographical Indications" No. 752-XIV, of
16 June 1999;
- Law "On the Distribution of Phonogram Samples" (May, 2000).
Resolution of the Cabinet of Ministers No. 316, of 16 February 2000, established a new
Government Committee on the Protection of Intellectual Property. The objectives of the new
committee are:
- To coordinate activities of government agencies and local authorities related to
intellectual property protection;
- To prepare proposals for the improvement of intellectual property protection.
TRADE IN SERVICES
Financial Services
The regulations of financial services remain substantially unchanged. Resolution of the
National Bank "On Approval of the Regulation on the Procedure of Establishing and Registration of
Commercial Banks" No.  281, of 21 July 1998, establishes minimum capital for foreign banks which
is higher than that for domestic banks.
Following restrictions apply to insurance services:- registration is required for the conduct of insurance services in Ukraine;
- maximum foreign equity stake is forty-nine percent;
- insurance companies with foreign participation must have at least UAH 500,000 of
capital while one hundred per cent domestic insurance companies are only required to
have UAH 100,000 of capital.
For more details, see Law "On Insurance" No. 85/96, of 7 March 1996.
A draft law "On Insurance" will remove the difference between the two types of companies.
All insurance companies will be required to have at least UAH 500,000 of capital.
Other services
Ukraine also applies restrictions in some other service sectors:
Professional services:- Law: only Ukrainian nationals may represent clients in criminal cases;
- Audit: only Ukrainian nationals have the right to render auditing services.
Telecommunications:- The maximum foreign equity stake is forty-nine per cent.
-  A draft law is currently being prepared empowering the Cabinet of Ministers to
establish maximum foreign equity stakes.WT/ACC/UKR/81
Page 8
- Non-state ownership of land infrastructure of satellite systems with access to public
networks is prohibited.
- Service charges and fees must comply with local government tariff requirements
(Cabinet of Ministers Resolution No. 1548 of 25 December 1996).
Transport services:
- maximum foreign equity stake is forty-nine per cent.
INTERNATIONAL AGREEMENTS
In recent years Ukraine has entered into bilate ral trade and/or investment agreements with
many countries, including the Commonwealth of Indepe ndent States (CIS), the Baltic countries, the
United States and the European Union.
It may be recalled that in 1993 and 1994 several multilateral agreements were made by CIS
countries, e. g. Agreement on Industrial Cooperation, Agreement on Free Trade Area and the
Agreement on the Establishment of an Economic Union. Ukraine is a party to the Agreement on
Industrial Cooperation and the Agreement on Free Trade Area. Concurrently with these multilateralagreements, Ukraine has entered into bilateral free trade agreements with all CIS members, except
Turkmenistan (see the list in Appendix 1).
Ukraine is also concluding an increasing number of trade and investment agreements with
many countries in Europe, Asia, Latin America, etc. (listed in Appendix 2).Three trade and investment agreements are of special importance:
- Agreement Between the United States of America and Ukraine on Trade Relations, of
6 May 1992;
- Treaty Between the United States of America and Ukraine Concerning the
Encouragement and Reciprocal Protection of Investment, of 4 March 1994;
- Partnership and Co-operation Agreement between the European Communities and
Their Member States and Ukraine, of 15 June 1994.
Double taxation agreements have been made with many countries (see Appendix 3 for a
complete list).
With regard to standards, Derzhstandart reports that it has entered into reciprocal certification
or technical cooperation agreements with thirty-one countries. For example, it has made such
agreements with all of the CIS members, except for Tajikistan. Outside the CIS area such agreements
have been made, for example, with France, Turkey and Israel.
To resolve antidumping issues concerning Ukrainian exports, the government of Ukraine has
entered into agreements with several countries. Significant among them are agreements with the
European Coal and Steel Community and the United States.
Ukraine has also entered into many bilateral agreements concerning air, rail, road and sea
transport services with many countries, including several EU members.
Ukraine has entered into the following internat ional agreements in the area of intellectual
property protection:
- Berne Convention for the Protection of Literary and Artistic Works (Paris Act), 1971;
- Budapest Treaty on the International Recognition of the Deposit of Microorganisms
for the Purposes of Patent Procedure, 1977, as modified in 1980;WT/ACC/UKR/81
Page 9
- Geneva Convention for the Protection of Producers of Phonograms Against
Unauthorized Duplication of Their Phonograms, 1971;
- International Agreement on the Protection of New Plant Varieties, 1961, as amended
in 1972 and 1978;
- Madrid Agreement Concerning the International Registration of Marks (Stockholm
Act), 1967, as amended in 1979;
- Nairobi Treaty on the Protection of the Olympic Symbol, 1981;
- Paris Convention for the Protection of Industrial Property (Stockholm Act), 1967;
- Patent Cooperation Treaty, 1970, as amended in 1979 and modified in 1984;
- Trademark Law Treaty, 1994;
- World Copyright Convention, 1952.
IMPROVEMENTS IN THE FOREIG N TRADE REGIME IN 1999 AND 2000
- Resolution of the Cabinet of Ministers "On the Amendment of the List of Food
Additives Permitted in Ukraine Approved by Resolution of the Cabinet of Ministers"
No. 12, of 4 January 1999 extended the list of permitted food additives.
- Resolution of the Cabinet of Ministers No. 241, of 22 February 1999 "On the
Amendment of the Procedure for the State Registration (Re-registration) of the
Medicine and the Fee Amount for the State Registration (Re-registration) of the
Medicine" establishes non-discriminatory registration fee rates.
- Law "On the Amendment of Certain Laws of Ukraine On the Taxation of Excisable
Products" No. 1214-XIV, of 4 November 1999 repeals discriminatory excise rates for
imported TV sets.
- Supreme Rada enacted the Law "On the Protection of Rights to Geographical
Indications" No. 752-XIV, of 16 June 1999.
- Law "On Introducing a Single Customs Fee Payable at Ukraine's Border
Checkpoints" No. 1212-XIV, of 4 November 1999, requires the customs to charge a
single fee for the following services:
- veterinary expertise;
- phytosanitary expertise;
- sanitary expertise;
- ecology expertise;
- radiology expertise.
- On the implementation of this law the Cabinet of Ministers enacted the Resolution
No.  1034 of 15 June 1999.
- Supreme Rada enacted the Law "On the Elimination of Discriminatory Taxation of
Subjects of Entrepreneurial Activity Created With the Participation of Foreign
Capital and Funds" No. 1457-III, of 17 February 2000.
- Order of the Ministry of Health "On the Approval of Maximum Tariffs for
Specialized Evaluation and Expertise of Materials for State Registration (Re-registration) By the State Scientific and Expertise Center of Medicine of the Ministry
of Health" No. 55, of 17 March 2000 establishes non-discriminatory pre-registration
expertise fee rates.
- Cabinet of Ministers Resolution "On Harmonizing the Decisions of the Cabinet of
Ministers of Ukraine with the Agreement on Partnership and Cooperation between
Ukraine and European Communities (European Union)” No. 575, of March 29, 2000,
repeals:
- Resolution of the Cabinet of Minister s "On Minimum Customs Value Of Imported
Automobiles and Tires to Them" No. 1282, of 24 October 1996, as amended;WT/ACC/UKR/81
Page 10
- Resolution of the Cabinet of Minister s "On Minimum Customs Value for Imported
Tobacco Products" No. 63, of 27 January 1997, as amended;
- Resolution of the Cabinet of Ministers "On Setting Minimum Customs Values for
Certain Imported Products" No. 1164, of 27 July 1998, as amended;
- Resolution of the Cabinet of Ministers "On Imposing Minimum Prices for Vodka and
Liquor Products" No. 857, of 19 May 1999, as amended;
- part of Resolution of the Cabinet of Mi nisters "On Adding and Amending Certain
Resolutions of the Cabinet of Ministers" No. 146, of 16 February 1998 setting
minimum customs values.
- Cabinet of Ministers Resolution "On Harmonizing the Decisions of the Cabinet of
Ministers of Ukraine with the Agreement on Partnership and Cooperation betweenUkraine and European Communities (European Union)” No. 575, of 29 March 2000,
modifies the quantitative restrictions for imported automobiles. Henceforth such
restrictions apply to automobiles older than eight years rather than five years as was
originally prescribed in Resolution No. 146.
- On 29 March 2000, non-discriminatory fee rates for the certification of both domestic
and imported pesticides and agrochemicals were introduced.
- Supreme Rada enacted the Law "On the Distribution of Phonogram Samples" (May,
2000).
- On 5 June 2000, the Cabinet of Ministers issued a resolution which repeals value-
added tax exemptions for the so-called critical import goods. The list of critical
import goods, i. e. goods that are either not produced in Ukraine or produced in
insufficient quantities, was abolished.
- Summarizing the overview of major tendencies taking place in changes of the
Ukrainian legislation which covers the field of foreign economic relations and
connected to it points, it is possible to conclude that since 1994 Ukraine has been
trying to consequently liberalize all the spheres of its foreign economic activities
mainly through establishing the civilized legal basis in the field of foreign trade.WT/ACC/UKR/81
Page 11
Appendix 1. The List of Trade and/or Investme nt Agreements of Ukraine with other CIS
Countries and the Baltic States
Armenia - investment, 17 October 1994;
Armenia - trade, 17 October 1994;
Azerbaijan - investment, 24 March 1997;Azerbaijan - trade, 27 July 1995;
Belarus - investment, 14 December 1995;
Belarus - trade, 17 December 1992;
Estonia - trade, 24 May 1995;
Estonia - investment, 15 February 1995;
Estonia - trade, 26 May 1992;
Georgia - investment, 17 January 1995;Georgia - trade, 9 January 1995;
Kazakhstan - investment, 22 February 1993;
Kazakhstan - investment, 24 January 1994;
Kazakhstan - investment, 17 September 1994;
Kazakhstan - trade, 17 September 1994;Kyrghystan - investment, 23 February 1993;
Kyrghystan - trade, 26 May 1995;
Latvia - trade, 24 November 1995;
Latvia - agricultural trade, 26 February 1998
Latvia - investment, 24 July 1997;Latvia - trade, 4 August 1992;
Lithuania - trade, 4 August 1993;
Lithuania - investment, 8 February 1994;
Moldova - investment, 29 August 1995;
Moldova - trade, 29 August 1995;Russian Federation - investment, 27 November 1998.
Russian Federation - trade, 24 June 1993;
Turkmenistan - investment, 29 January 1998;
Turkmenistan - trade, 5 November 1994;
Uzbekistan - investment, 20 February 1993;Uzbekistan - trade, 29 December 1994.WT/ACC/UKR/81
Page 12
Appendix 2. The List of Trade and/or Investment Agreements of Ukraine with
European, Asian, Latin American and other countries
Algeria - trade, 1 July 1993;
Argentina - investment, 9 August 1995;
Argentina - trade, 27 October 1995Australia – 17 March 1998;
Austria - investment, 8 November 1996;
Austria - trade, 31 August 1993;
Bulgaria - investment, 8 December 1994;
Bulgaria - trade, 20 November 1995;
Bulgaria - trade, 5 October 1992;
Canada - investment, 24 October 1994;Canada - trade, 31 March 1994;
Czech Republic - investment, 17 March 1994;
Czech Republic - trade, 17 March 1994;
Chile - investment, 30 October 1995;
Chile - trade, 3 May 1999;China - investment, 31 October 1992;
China - trade, 8 August 1992;
Croatia - investment, 15 December 1997;
Cuba - investment, 20 May 1995;
Cuba - trade, 20 December 1991;Cuba - trade, 20 June 1998;
Denmark - investment, 23 October 1992;
Egypt - investment, 22 December 1992;
Egypt - trade, 22 December 1992;
Finland - trade, 14 May 1992;Former Yugoslav Republic of Macedonia - investment, 2 March 1998;
Former Yugoslav Republic of Macedonia - trade, 3 June 1997;
France - investment, 3 May 1994;
Germany - investment, 15 February 1993;
Germany - trade, 25 October 1995;Greece - investment, 19 January 1994;
Greece - investment, 1 September 1994;
Guinea  - trade, 4 November 1994;
Hungary - investment, 11 October 1994;
India - trade, 27 March 1992;
Indonesia - investment, 11 April 1996;
Indonesia - trade, 11 April 1996;Iran - investment, 22 May 1996;
Iran - trade, 26 April 1992;
Israel - investment, 16 June 1994;
Israel - trade, 11 July 1995;
Israel - trade, 16 June 1994;Italy - investment, 2 May 1995;
Korea, Popular Democratic Republic - trade, 15 June 1992;
Korea, Republic - investment, 16 December 1996;
Korea, Republic - trade, 30 November 1995;
Lebanon - investment, 25 March 1996;Lebanon - trade, 25 March 1996;
Libya - trade, 18 January 1995;WT/ACC/UKR/81
Page 13
Mongolia - investment, 5 November 1992;
Netherlands - investment, 14 July 1994;
Norway - trade, 27 January 1998;
Poland - investment, 12 January 1993;
Poland - trade, 4 October 1991;Romania - trade, 28 July 1992;
Slovakia - investment, 27 June 1994;
Slovenia - investment, 30 March 1999;
Slovenia - trade, 28 August 1996;
Spain - investment, 26 February 1998;
Sweden - investment, 15 August 1995;
Switzerland - investment, 20 April 1995;Switzerland - trade, 20 July 1995;
Tunisia - trade, 7 December 1993;
Turkey - investment, 27 November 1996;
Turkey - trade, 4 May 1992;
Vietnam - investment, 8 June 1994;Vietnam - trade, 23 January 1992;
Yugoslavia - trade, 1 August 1995.WT/ACC/UKR/81
Page 14
Appendix 3. The List of Double Taxation Agre ements of Ukraine with European, Asian,
Latin American and other countries
Armenia – 14 May 1996;
Austria – 16 October 1997;
Azerbaijan – 30 July 1999Belgium – 20 May 1996;
Belgium – 20 May 1996.
Bulgaria – 20 November 1995;
Belarus – 24 December 1993;
Canada – 4 March 1996;
China – 4 December 1995;
China – 4 December 1995;Croatia – 10 September 1996;
Czech Republic – 30 June 1997;
Denmark – 5 March 1996;
Egypt – 29 March 1997;
Estonia – 10 May 1996;Finland – 14 October 1995;
Former Yugoslav Republic of Macedonia – 2 March 1998;
France – 30 January 1997;
Georgia – 14 February 1997;
Germany – 3 July 1995;Great Britain – 10 February 1993;
Hungary  - 19 May 1995;
Indonesia – 11 April 1996;
Indonesia – 11 April 1996;
Iran – 22 May 1996;Italy – 26 February 1997;
Kazakhstan – 9 July 1996;
Kyrghyzstan – 16 October 1997;
Latvia – 21 November 1995;
Luxembourg – 6 September 1997;
Malaysia – 31 July 1987 (the agreement was concluded by USSR) ;
Moldova – 29 August 1995;
Netherlands – 24 October 1995;
Norway – 7 March 1996;
Poland – 12 January 1993;
Romania – 29 March 1996;
Russian Federation – 8 February 1995;Slovakia – 23 January 1996;
Sweden – 15 August 1995.
Switzerland – 5 September 1986;
Turkey – 27 November 1996;
Turkmenistan – 29 January 1998;United States of America – 4 March 1994;
Uzbekistan – 5 December 1996;
Vietnam – 8 April 1996.
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