RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/2/Rev.5  
9 June 1998 
 (98-2334) 
Working Party on the  
Accession of Ukraine Original:   English 
 
 
  
ACCESSION OF UKRAINE
 
 
Communication from Ukraine  
 
Revision  
   The Ministry for Foreign Economic Relations and Trade of Ukraine has submitted the 
following revised schedule of specific commitments in the services sector. 
 
_______________ 
  
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 2 UKRAINE - SCHEDULE OF COMMITMENTS FOR SERVICES  
Modes of supply:  1) Cross-border supply;  2) Consumption ab road;  3) Commercial presence;  4) Presence of natural persons 
Sector or subsector Limitations on market access Limitations on national 
treatment Additional 
commitments
I.   HORIZONTAL SECTION 
ALL SECTORS INCLUDED INTO THE SCHEDULE Presence of natural persons 
 
4)  Unbound, expect for measures concerning temporary entry and 
stay:   
 I.  Intra-corporate transferees1  (essential personnel and specialists):  
Natural persons provided that the service supplier is a juridical person and that the persons concerned have  been employed by it or have 
been partners in it (but did not control the company), for at least the 
year immediately preceding such movement; the transfer must be to an establishment (branch or subsidiary) of that company, effectively pursuing like economic activities in the territory of Ukraine.    
 a)  transferees working in a senior position within a juridical person, 
who primarily direct the management of the establishment, receiving 
general supervision or directi on principally from the board of 
directors or stockholders of the business or their equivalent, including: - directing the establishment or department or subdivision of 
the establishment; 
- supervising and controlling the work of other supervisory, 
professional or managerial employees; 
- having the authority personally  to engage and dismiss or 
recommend engaging, dismissing or other personnel actions.   
                                                      
1 The term "Intra-corporate transferee" is determined as a person who works within a juridical person, except a non-profit organ ization, established in the territory of a 
WTO Member and temporarily transferred in conjunction with providing service by comme rcial presence in the territory of Ukraine .  
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 b)  transferees working within a juridical person who possess 
uncommon knowledge essential to the establishment`s service, research equipment, techniques or management. The assessment of such knowledge may reflect, apart from knowledge specific to the 
establishment, a high level of qualification referring to a type of work 
or trade requiring specific technical knowledge, including membership of an accredited profession.   
 II.  Other essential persons : 
a)   Services suppliers. Persons which were employed or authorized 
by the establishment and temporarily stay in Ukraine in order to 
conclude a contract for the sale of services on behalf of the establishment which employs or authorizes them. Services suppliers may not be directly involved in the sale or supply of services to the general public.   
 b)   Persons which provide ser vices without establishing commercial 
presence in Ukraine. 
c)  Persons responsible for establishment of commercial presence.   
 d)   Persons who work in the establishment which does not have 
commercial presence in Ukraine, a nd which were employed by this 
establishment outside the territory of Ukraine within at least one year 
immediately preceding the application for a permit.   
  
Entry or temporal stay of a foreign supplier in Ukraine requires obtaining a permit for a temporal stay and employment (except for foreigner companies representativ e offices heads in Ukraine for 
whom a permit for employment is not required).   
    For essential persons (Section I) the duration of stay is limited to 
period of employment.   
   For other essential personnel (Sec tion II) the duration of stay is 
limited to three months within one year.   
  
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 4 Modes of supply:  1) Cross-border supply;   2) Consumption abroad;  3) Commercial presence;  4) Presence of natural persons 
Sector or subsector Limitations  on market access Limitations on national treatment Additional 
commitments 
II.  SECTOR – SPECIFIC COMMITMENTS 
1.  BUSINESS SERVICES 
A. PROFESSIONAL SERVICES 
(a)  Legal Services: 
-  Legal advisory and representation services 
concerning criminal law 
CPC 86111 
 1) Only Ukrainian citizens-attorneys at law shall have the right to 
render such services 
2) Only Ukrainian citizens-attorneys at law shall have the right to 
render such services 
3) Only Ukrainian citizens-attorneys at law shall have the right to 
render such services 
4) Only Ukrainian citizens-attorneys at law shall have the right to 
render such services 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
-  Legal advisory and re presentation services in 
judicial procedure concerning fi elds of law, other than 
criminal law 
CPC 86119 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Legal advisory and re presentation services in 
statutory procedures 
CPC 8612 
CPC 86120 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
- Legal documentation and certification services 
CPC 8613 
CPC 86130 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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-  Other legal advisory and information services, other 
than notary services 
CPC 8619 
CPC 86190 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Notary services 
 1)  Only Ukrainian citizens-notaries shall have the right to render 
such services 
2)  Only Ukrainian citizens-notaries shall have the right to render 
such services 
3) Only Ukrainian citizens-notaries shall have the right to render 
such services 
4) Only Ukrainian citizens-notaries shall have the right to render 
such services 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
-  Consultancy on home country law and international 
law 
part of CPC 861 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b)(i) Accounting services 
CPC 862, 86212, 86219, 86213, 86220 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b)(ii) Auditing services 
CPC 86211 1) Only for legal persons headed by an auditor with Ukrainian 
citizenship 
2) None 
3) Only for legal persons headed by an auditor with Ukrainian 
citizenship 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
 WT/ACC/SPEC/UKR/2/Rev.5 
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(c) Taxation services 
CPC 863 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound except as provided in the 
horizontal section  
(d) Architectural services 
CPC 8671 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(e) Engineering services 
CPC 8672 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(f) Integrated engineering services 
CPC 8673 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(g) Urban planning and la ndscape architecture 
services 
CPC 8674 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(h) Medical and dental services 
CPC 9312 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(i) Veterinary services 
CPC 932 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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B.  Computer and Related Services 
(a) Consultancy services related to the installation of computer hardware 
CPC 841 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b) Software implem entation services 
CPC 842 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(c) Data processing services 
CPC 843 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(d) Data base services 
CPC 844 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(e) Other 
-  Maintenance and repair services of office 
machinery and equipmen t including computers 
CPC 845 
  
1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section  
1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Data processing services 
CPC 8491 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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Page 8 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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C.  Other Business Services 
(a) Advertising services CPC 871 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b) Market research an d public opinion polling 
services 
CPC 864 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(c) Management consulting service 
CPC 865 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(d) Services related to management consulting 
CPC 866 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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(e) Technical testing and analysis services for 
certification of products or services 
CPC 8676 
 1) Unbound2  3 
2) None 
3) Subject to accrediting in the UkrCEPRO State  Certification 
System or international or relevant national certification system, 
where an Agreement on Mutual Recognition of Certificates has 
been concluded 
4) Unbound, except as provide d in the horizontal section 1) Unbound2 
2) None 
3) None, except as provided in the market 
access 
 
 
 
4) Unbound, except as provided in the 
horizontal section  
(f) Consulting services on agriculture, hunting and 
forestry (except fire fighting) 
part of CPC 881 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(g) Consulting services relating to fishing 
part of CPC 882 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(i) Services related to manufacturing management 
consulting 
part CPC 884+part of CPC 885 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(j)  Consulting services rela ting to energy distribution 
part of CPC 887 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
2 due to lack of technical feasibility  
3 Unbound - hereinafter it means that this kind of service cannot  be provided due to lack of technical feasibility or non-feasib ility to provide because of a certain type of 
supply.   
 WT/ACC/SPEC/UKR/2/Rev.5 
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(m)  Related scientific and technical consulting 
services 
CPC 8675 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(n) Services related to maintenance and repair of 
equipment (excluding sea vesse ls, aircraft or any other 
transportation equipment) 
CPC 633+8861-8866 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(p) Photographic services (except for aerial 
photography) 
CPC 875 1) Unbound4 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) Unbound4 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(q) Packing services 
CPC 876 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(r) Printing and publishing services 
CPC 88442 1) None 
2) None 
3) Foreign investments are limited to 30% only for publishing 
houses 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
(s) Convention services 
CPC 879094 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
4 due to lack of technical feasibility   
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(t) Other 
-  Translation and interpretation services 
CPC 87905 
  
1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section  
1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Specialty design services 
CPC 87907 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
D.  Real Estate Services 
Real estate services 
CPC 821 -822 1) None 
2) None 
3) Only for juridical persons managed by a real estate agent - a 
citizen of Ukraine5 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
E.  Rental/Leasing Serv ices without Operators 
Rental or leasing (other than financial) services CPC 
831-832 
 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
5 Proposal was made pursuant to the draft Law of Ukraine "On Real  Estate Agents Activity".  Treatment shall be applied from the date of coming into force of the 
appropriate Ukrainian Law.   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 12 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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2. COMMUNICATION SERVICES 
A. Postal services CPC 7511 1) Unbound 
2) None 
3) (a) Foreign investments limited to 49% 
(b) Money remittances, letters up to 20 grams, and post-cards 
are under State monopoly 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
 
4) Unbound, except as provided in the 
horizontal section  
B.  Courier services (without access to the common 
use network) - Only through the representative offices 1) None 
2) None 
3) Foreign investments limited to 49% 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C. Telecommunication Services 
In discharge of commitments set forth by this propos al, the following general conditions should be observed: 
I. The right to render any tele communication service is given by a license, which is issued on the principles of transparency, objectivity and non-discrimination. 
II. The license confirming the right to rende r any telecommunication service is issued in compliance with the law of Ukraine in  force, to those enterprises, where the share of foreign 
investment in the statutory f und does not exceed 49 per cent. 
III. Equipment connected to common use networks, or having access to these netw orks, must be certified in compliance with the l aw of Ukraine in force. 
IV. The license confirming the right to render any telecommunicati on service, which requires frequen cy resources, is issued upo n availability of free frequency bands, as well as 
electromagnetic compatibil ity of equipment used. 
V. Non-state ownership of land infrastructu re of satellite systems wh ich have an excess to public  networks is prohibited. 
(a) Voice telephone services 
CPC 7521 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as provide d in the horizontal section 1) Unbound 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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(b)(i) Packet-switched transmission services 
CPC 7523**6 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b)(ii) Data network services 
CPC 75231 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b)(iii) Electronic message and information services 
CPC 75232 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b)(iv) Circuit-switched da ta transmission services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(c) Verbal data transmission services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(d) Telex services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
6 The ** indicates that the services specified constitutes only a part of the total range of activities covered by the CPC concordance (e.g. voice mail is only a component 
of CPC item 7523).   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 14 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(e) Telegraph services 
CPC 7522 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(f) Facsimile services 
CPC 7521**+7529** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(g) Private leased circuit services 
CPC 7522**+7523** 1) Unbound 
2) None 
3) Limited to the territory indicated in the license 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(h) E-mail services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(i) V-mail services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(j) On-line information services 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(k) Electronic data interchange (EDI) 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
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(l) Value-added facsimile services, including storage 
and sending, as well as storage and selection of 
information 
CPC 7523** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(m) Code and protocol conve rsion services 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(n) On-line information services and/or data base 
processing services (incl uding messages processing) 
CPC  843** 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(o) Other services: 
 
-  Mobile telephone services 
CPC  75213 
  
 
1) None 
2) None 
3) A number of licenses for services is limited in each standard 
4) Unbound, except as provide d in the horizontal section  
 
1) None 
2) None 
3) A number of licenses for services is 
limited in each standard 
4) Unbound, except as provided in the    
horizontal section  
- Paging services 
CPC  75291 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Teleconferencing services 
CPC  75292 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
 WT/ACC/SPEC/UKR/2/Rev.5 
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3. Audiovisual Services 
(a)  Motion picture and video tape production and distribution services 
CPC 9611 1) None 
2) None 
3) Foreign investments limited to 30% 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(c)  Radio and television services 
CPC 9613 1) None 
2) None 
3) Foreign investments limited to 30% 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(e)  Sound recording 1) None 
2) None 
3) Foreign investments limited to 30% 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
3.  CONSTRUCTION AND RELATED ENGINEERING SERVICES 
1. Pre-erection work at construction sites 
CPC 511 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
2. General construction work for buildings 
CPC 512 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
3. Construction work for civil engineering 
CPC 513 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) Unbound7 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
7 due to lack of technical feasibility   
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4. Assembly, erection of  prefabricated constructions 
and installation work 
CPC 514+516 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
5. Special trade construction work 
CPC 515 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
6. Building completion and finishing work 
CPC 517 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
7. Renting services related to equipment for 
construction or demolition of buildings or civil 
engineering works, with operator 
CPC 518 1) Unbound8 
2) None 
3) None 
i.Unbound, except as provided in the horizontal section 
 1) Unbound8 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
 
4.  DISTRIBUTION SERVICES 
A.  Commission agents` services CPC 621 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
8 due to lack of technical feasibility   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 18 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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B. Wholesale trade services 
CPC 622 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C. Retailing services 
CPC  631+632 
6111+6113+6121 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
D. Franchising 
CPC  8929 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
5.  EDUCATIONAL SERVICES 
A. Privately funded primary education services 
part of CPC  921 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
B. Privately funded secondary education services 
part of CPC  922 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C. Higher education services 
part of CPC  923 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
  WT/ACC/SPEC/UKR/2/Rev.5
 Page 19Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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6.  ENVIRONMENTAL SERVICES 
A.  Sewage services CPC  9401 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
B.  Refuse disposal services 
CPC  9402 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C.  Sanitation and similar services 
CPC  9403 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
D.  Other 
-  Cleaning services of exhaust gases 
CPC  9404 
  
1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section  
1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Noise abatement services 
CPC  9405 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
-  Nature and landscape protection services 
CPC  9406 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 20 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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Other environmental protection services 
CPC  9409 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
7.  FINANCIAL SERVICES9 
A. All insurance services and insurance-related services 
(a) Life insurance services 1) Only through accreditation on the Ukrainian insurance market10 
2)  Only through accreditation on the Ukrainian insurance market 1) None 
 
2) None  
 3) Foreign investments limited to 49% 
 
 
 
 
 
 
 
 
4) Unbound, except as provide d in the horizontal section 3) The minimum statutory capital of the 
insurer shall be established in the amount 
equivalent to ECU 100,000, according to the 
Ukrainian currency exchange rate, and for the 
insurers, established with participation of 
foreign juridical persons  and foreign citizens, 
the minimal statutory capital of the insurer 
shall be established in the amount equivalent 
to ECU 500,000. 
4) Unbound, except as provided in the 
horizontal section  
                                                      
9 Commitments on financial services were undertaken pursuant to  the classifier in the Annex to GATS on financial services.  
10 insurance may be provided only by insurers registered in Ukraine.   
  WT/ACC/SPEC/UKR/2/Rev.5
 Page 21Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(b) Insurance services (including marine and aviation 
insurance), other than life insurance services 1)  Only through accreditation on the Ukrainian insurance market11 
2)  Only through accreditation on the Ukrainian insurance market 
3)  Foreign investment limited to 49% 
 
 
 
 
 
 
 
 
 
 
4)  Unbound, except as provided  in the horizontal section 1) None 
 
2) None 
 
3)  The minimum statutory capital of the 
insurer shall be established in the amount 
equivalent to ECU 100,000, according to the 
Ukrainian currency exchange rate, and for the 
insurers, established with participation of 
foreign juridical persons  and foreign citizens, 
the minimal statutory capital of the insurer 
shall be established in the amount equivalent 
to ECU 500,000. 
4)   Unbound, except as provided in the 
horizontal section  
(c) Reinsurance and retrocession serv ices 1), 2) None, excluding the cases  when the reinsurance  may be 
provided by a foreign re-insurer, only if: 
- the legislation of the country in which the re-insurer is 
registered, the state control over the insurance (re-insurance) 
activity and the issue the special permits (licenses) is provided; 
- re-insurer - non-resident has a continuous experience in the 
insurance (reinsurance) 1), 2) None, except when the insurers which 
have undertaken the insurance obligations in 
the amounts exceeding their potential ability 
to fulfil them at the cost of their own assets, 
shall insure the risk of performance of the 
above obligations by re-insurers, residents as 
a rule.  
                                                      
11 Insurance may be provided only by insurers registered in Ukraine.   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 22 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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 activity, not less than three year s, preceding the year when the 
insurance contract is concluded which may be certified by the 
appropriate accounting reports; 
- re-insurer non-resident did not violate the insurance legislation 
of the country of his location an d relevant meas ures have not 
been taken against him over the last two years.   
 3)  Foreign investments limited to 49% 
 
 
 
 
 
 
 
 
4)  Unbound, except as provided  in the horizontal section 3)   The minimum statutory capital of the 
insurer shall be established in the amount 
equivalent to ECU 100,000, according to the 
Ukrainian currency exchange rate, and for the 
insurers, established with participation of 
foreign juridical persons  and foreign citizens, 
the minimal statutory capital of the insurer 
shall be established in the amount equivalent 
to ECU 500,000. 
4)  Unbound, except as provided in the 
horizontal section  
(d)(i)Insurance  mediation, such as brokerage and 
agency 
 1), 2) None, except when the intermediary activity of the insurance 
agents and the insurance brokers in  favour of foreign insurers shall 
not be allowed in the territory  of Ukraine, unless otherwise 
provided for by the international agreements to which Ukraine is a 
party. 
3) None 
4) Unbound, except as provide d in the horizontal section 1), 2) None 
 
 
 
 
 
3) None 
4) Unbound, except as provided in the 
horizontal section   
  WT/ACC/SPEC/UKR/2/Rev.5
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(d)(ii) Services auxiliary to insurance, such as 
consultancy, actuarial, ri sk assessment and claims 
settlement services 
 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
B. Banking and other financial se rvices (excluding insurance) 
 
Establishing of branches of foreign banks is not allowed. To carry out operations in the territory of Ukraine financial and ban king institutions with foreign capital must be the residents of 
Ukraine12 
(a) Acceptance of deposits and other repayable funds from the public 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(b) Lending of all types, including consumer credit, 
mortgage credit, factoring and financing of 
commercial transactions 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(c) Financial leasing 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(d) All payment and money transmission services, 
including credit, charge and debit cards, traveller’s 
checks and banker’s draft 
 1) None 
2) None 
3) Foreign banks may open their re presentative offices without the 
right to perform commercial activities 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
                                                      
12 Hereinafter the term Ukrainian resident bank means a bank registered in the territory of Ukraine and carrying out its activity  under the license granted by the National 
Bank of Ukraine.   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 24 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(e) Guarantees and commitments 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(f) Trading for own account or for account of 
customers, on an exchange, of the following:    
(ii) foreign exchange 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(iii) derivative products, including, but not limited to, 
futures and options 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(iv) exchange rate and interest rate instruments, 
including products such as  swaps, forward rate 
agreements 1) None 
2) None 
3) Unbound 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) Unbound 
4) Unbound, except as provided in the 
horizontal section  
(v) transferable securities 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(vi) other negotiable instruments, including bullion 
 1) None 
2) None 
3) Unbound 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) Unbound 
4) Unbound, except as provided in the 
horizontal section   
  WT/ACC/SPEC/UKR/2/Rev.5
 Page 25Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(g) Participation in issues of all kinds of securities, 
including underwriting and placement as agent 
(whether publicly or priv ately) and provision of 
services related to such issues 
 1) None 
2) None 
3) Allowed for juridical persons , whose objects are limited to 
dealing in securities, and for commercial banks 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
 
4) Unbound, except as provided in the 
horizontal section  
(h) Money broking 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(i) Asset management, such as cash or portfolio 
management, all fo rms of collecti ve investment 
management, pension fund management, custodial, 
depository and trust services 
 1) None 
2) None 
3) Unbound for portfolio manageme nt, pension fund management, 
custodial depository and trust services 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as provided in the 
horizontal section  
(j) Settlement and clearin g services for financial 
assets, including securitie s, derivative products, and 
other negotiable instruments 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(k) Provision and transfer of  financial information, 
financial data processing and related software by 
suppliers of other financial services 
 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
(l) Advisory and other auxiliary financial services on 
all the activities, including credit reference and 
analysis, investment and portfolio research and 
advice, and advice on acqui sitions and on corporate 
restructuring and strategy 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 26 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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8. HEALTH RELATED AND SOCIAL SERVICES 
C.  Social Services CPC  part of 933 1) Unbound
13 
2) None 
3) None 
ii.Unbound, except as provided in the horizontal section 
 1) Unbound13 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
9.  TOURISM AND TRAVEL RELATED SERVICES 
A. Hotels and restaurants 
CPC 641-643 1) Unbound13 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) Unbound13 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
B. Travel agencies and tour operators services 
CPC 7471 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C. Tourist guides services 
CPC 7472 1) None 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
                                                      
13 due to lack of technical feasibility   
  WT/ACC/SPEC/UKR/2/Rev.5
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10. RECREATIONAL, CULTRAL AND SPORTING SERVICES 
A. Entertainment services (including theatre, live bands and circus services) 
CPC 9619 1) Unbound
14 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) Unbound14 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section  
C. Libraries, archives, museums and other cultural 
services 
CPC 963 1) Unbound14 
2) None 
3) None 
4) Unbound, except as provide d in the horizontal section 
 1) Unbound14 
2) None 
3) None 
4) Unbound, except as provided in the 
horizontal section 
  
11.  TRANSPORT SERVICES 
B.  Internal waterways transport 
(a) Passenger and freight transportation 
(excluding cabotage) 
CPC 7221, 7222 
 
 
 1) Unbound 
2) None 
3) Foreign investments are limited to 49% 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(b) Rental of vessels with crew 
CPC 7213 
 1) None 
2) None 
3) Only through agencies, representative offices (offices) 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
(c) Maintenance and repair of vessels 
CPC  8868** 1)Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicated in the 
horizontal section  
                                                      
14 due to lack of technical feasibility   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 28 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(d) Towing and pushing services 
CPC 7224 1) Unbound, except towing between the ports of Ukraine, and 
towing of Ukrainian flag vessels to foreign ports from the territory 
of Ukraine 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
 
 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(e) Ancillary services for internal water transport 
CPC  745** 
 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
C. Air Transport Services 
(d)  Aircraft repair and maintenance services 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(e)  Sales and marketing of air transport services 
 
 1) None 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
E. Railway Transport Services 
(a) passenger and freight transportation 
CPC  7111+7112 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicated in the 
horizontal section   
  WT/ACC/SPEC/UKR/2/Rev.5
 Page 29Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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Off line: 
(b) Maintenance and repair of railway equipment 
CPC 8868** 1) Unbound15 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) Unbound15 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
(e) Ancillary services for railway transport 
CPC 743 
 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) Unbound 
4) Unbound, except as indicated in the 
horizontal section  
F.  Road Transport 
(a) Passenger and freight transportation 
CPC 7121+7122+7123 
 1) Unbound 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
(b)Freight transportation (excluding cabotage) 
CPC 7123 
 
 1) Unbound 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
(c) Rental of commercial vehicles with operator 
CPC 7124 
 1) Unbound 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) Unbound 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
                                                      
15 due to lack of technical feasibility   
 WT/ACC/SPEC/UKR/2/Rev.5 
Page 30 Sector or subsector Limitations  on market access Limitations on national treatment Additional 
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(d) Maintenance and repair of road transport 
equipment 
CPC 6112+8867 
 1) Unbound16 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) Unbound16 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
(e) Supporting services for road transport services 
CPC 744 1) None 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
G.  Pipeline Transport 
(a) Transportation of fuels 
CPC  7131 
 1) None 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(b) Transportation of other goods 
CPC  7139 
 1) None 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
H.  Services auxiliary to all modes of transport 
(a) Cargo handling services 
CPC 741 1) None 
2) None 
3) Foreign investments are limited to 49% 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
                                                      
16 due to lack of technical feasibility   
  WT/ACC/SPEC/UKR/2/Rev.5
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(b) Storage and warehouse services 
CPC 742 1) Unbound17 
2) None 
3) None 
4) Unbound, except as indicate d in the horizontal section 1) Unbound17 
2) None 
3) None 
4) Unbound, except as indicated in the 
horizontal section  
(c) Freight transport agency services 
CPC  748 
 1) None 
2) None 
3) Foreign investments are limited to 49% 
 
4) Unbound, except as indicate d in the horizontal section 1) None 
2) None 
3) None 
 
4) Unbound, except as indicated in the 
horizontal section  
__________ 
                                                      
17 due to lack of technical feasibility