RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/103
17 December 2001
(01-6371)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Agreement on Implementation of Article VII of the General Agreement
on Tariffs and Trade 1994
Comparative Table
The Governmental Commission on Ukraine's Accession to the WTO has submitted the
following information with the request that it be  circulated to members of the Working Party.
_______________WT/ACC/UKR/103
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GENERAL INTRODUCTORY COMMENTARY
1. The primary basis for customs value under this Agreement is
"transaction value" as defined in Article 1.  Article 1 is to be read together with
Article 8 which provides, inter alia , for adjustments to the price actually paid or
payable in cases where certain specific el ements which are considered to form a
part of the value for customs purposes are incurred by the buyer but are notincluded in the price actually paid or payable for the imported goods.  Article 8also provides for the inclusion in the transaction value of certain considerations
which may pass from the buyer to the seller in the form of specified goods or
services rather than in the form of money.  Articles 2 through 7 providemethods of determining the customs value whenever it cannot be determinedunder the provisions of Article 1.Article 298. Methods of Determining of the Customs Value of Goods
Imported into Ukraine
The customs valuation of goods imported into the customs territory of
Ukraine is applied through the following methods:
- transaction value of imported goods (method 1)
- transaction value of identical goods (method 2)- transaction value of similar (analogous) goods (method 3)
- deductive value (method 4)
- computed value (method 5)- reserve method (method 6)
The basic method of the determining of the customs value of goods is the
transaction value of the imported goods.
In case the basic method cannot be used, the next from the above-
mentioned methods is applied in the sequential order. And eachsucceeding method of customs valuation is applied if the customs valuecannot be determined using the preceding method.
Deductive and computed value methods can be used in any order upon
the request of the declarant.+
2. Where the customs value cannot be determined under the provisions of
Article 1 there should normally be a process of consultation between thecustoms administration and importer with a view to arriving at a basis of valueunder the provisions of Article 2 or 3.  It may occur, for example, that theimporter has information about the customs value of identical or similar
imported goods which is not immediately available to the customs
administration in the port of importation.  On the other hand, the customsadministration may have information about the customs value of identical orsimilar imported goods which is not readily available to the importer.  A processof consultation between the two parties will enable information to beexchanged, subject to the requirements of commercial confidentiality, with a
view to determining a proper basis of value for customs purposes.Article 295. Confidentiality of Information
Information given by the declarant and defined as confidential or
representing a commercial secret can be used by the customs authorityonly for customs purposes and cannot be disclosed, transferred to third
persons, including other state authorities, without a special permission of
the declarant, except when it is specified in the law.
For the disclosure of information that presents a commercial secret or is
confidential, the officers of customs authorities are held responsibleaccording to the legislation.+
                                                     
1 The text cited in this table is taken from the draft Customs Code passed by the Supreme Rada at its second reading on 12 July 2001. There are small differences
between this text and the text of the draft submitted to members of the Working Party in November 2000 (notified in document WT /ACC/UKR/88).  These additions are
identified in the text in this table by underlined italics .WT/ACC/UKR/103
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3. Articles 5 and 6 provide two bases for determining the customs value
where it cannot be determined on the basis of the transaction value of theimported goods or of identical or similar imported goods.  Under paragraph 1 ofArticle 5 the customs value is determined on the basis of the price at which the
goods are sold in the condition as imported to an unrelated buyer in the country
of importation.  The importer also has the right to have goods which are furtherprocessed after importation valued under the provisions of Article 5 if theimporter so requests.  Under Article 6 the customs value is determined on thebasis of the computed value.  Both these methods present certain difficulties and
because of this the importer is given the right, under the provisions of Article 4,
to choose the order of application of the two methods.Article 298. Methods of Determination of the Customs Value of Goods
that are Imported into Ukraine.
The methods of deduction and computing value may be used in any
sequence at the Declarant’s discretion.+WT/ACC/UKR/103
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4. Article 7 sets out how to determine the customs value in cases where it
cannot be determined under the provisions of any of the preceding Articles.
Members,
Having regard  to the Multilateral Trade Negotiations;
Desiring  to further the objectives of GATT 1994 and to secure
additional benefits for the international trade of developing countries;
Recognizing  the importance of the provisions of Article VII of
GATT 1994 and desiring to elaborate rules for their application in order toprovide greater uniformity and certainty in their implementation;
Recognizing  the need for a fair, uniform and neutral system for the
valuation of goods for customs purposes that precludes the use of arbitrary or
fictitious customs values;
Recognizing  that the basis for valuation of goods for customs purposes
should, to the greatest extent possible, be the transaction value of the goodsbeing valued;
Recognizing  that customs value should be based on simple and
equitable criteria consistent with comm ercial practices and that valuation
procedures should be of general application without distinction between sourcesof supply;
Recognizing  that valuation procedures should not be used to combat
dumping;
Hereby agree  as follows:Article 305. Reserve method.
If the customs value may not be determined by the Declarant by way of
subsequent application of methods specified in Articles 299—304 of this
Code, or a customs authority has reasons to believe that these methods of
determining the customs value can not be applied, the customs value ofthe goods shall be determined according to the international practice.
The customs value of the goods shall be determined by the reserve
method on the basis of Ukrainian legislation, and must be consistent with
principles and provisions of Article VII of General Agreement Tariffsand Trade (GATT) and  Agreement on Application of Article VII of theGeneral Agreement  on Tariffs and Trade (GATT) of 1994.
To determine the customs value by the reserve method, a customs
authority must share the available information regarding prices with a
Declarant.
To determine the customs value by the reserve method, one may not use:1) the price of goods on the domestic market of the country of
exportation;
2) the price of goods for export to a country other than the country of
importation;
3) prices of Ukrainian goods on the domestic market of Ukraine;4) voluntary established or unproven  price of good;5) production expenses, which differ from those that were used to
determine prices of identical or similar (analogous) goods in
accordance with provisions of Article 304 of this Code.
6) minimal customs value;
7) the higher of two alternative values.+WT/ACC/UKR/103
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PART I
RULES ON CUSTOMS VALUATION
Article 1
1. The customs value of imported goods shall be the transaction value,
that is the price actually paid or payable for the goods when sold for export tothe country of importation adjusted in accordance with the provisions of Article8, provided:
(a) that there are no restrictions as to the disposition or use of the goods by 
the buyer other than restrictions which:
(i) are imposed or required by law or by the public authorities in the 
country of importation;
(ii) limit the geographical area in which the goods may be resold;  or(iii) do not substantially affect the value of the goods;
(b) that the sale or price is not subject to some condition or consideration for 
which a value cannot be determined with respect to the goods being 
valued;
(c) that no part of the proceeds of any subsequent resale, disposal or use of 
the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Article 8;  and
(d) that the buyer and seller are not related, or where the buyer and seller are 
related, that the transaction value is acceptable for customs purposes underthe provisions of paragraph 2.
2.(a) In determining whether the tr ansaction value is acceptable for the 
purposes of paragraph 1, the fact that the buyer and the seller are related within the meaning of Article 15 shall not in itself be grounds for 
regarding the transaction value as unacceptable.  In such case the 
circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence theprice.  If, in the light of information provided by the importer or otherwise, the customs administration has grounds for considering that the
relationship influenced the price, it shall communicate its grounds to the 
importer and the importer shall be given a reasonable opportunity to respond.  If the importer so requests, the communication of the grounds shall be in writing.Article 299. The valuation method based on the transaction value of the
imported goods.
The customs value of imported goods shall be the transaction value, that
is the price actually paid or payable for the goods imported into Ukraine
at the moment of their crossing the customs border of Ukraine.…
The said method shall be applied to determine the customs value of the
goods on condition that:
1) there are no limitations of the rights of the buyer (importer) to use
the goods that are being valued, except for those which:a) are established or required by laws of Ukraine;b) limit the geographical area in which the goods  may be resold
(alienated once again);
c) do not substantially affect the value of the goods;
2) the sale (alienation) and the transaction value do not depend on the
conditions, the influence of which is impossible to predict;
3) the data used by the Declarant are accurate, supported by
doсuments, and are presented in a quantitative form;
4) no part of the proceeds of any subsequent resale, disposal or use of
the goods by the buyer will accrue directly or indirectly to theseller;
5) participants of the transaction (exporter and importer) are not
related, except for situations, provided for by point 7 of part 3 of
this article.
Persons are considered to be related when:
a) one of them (a physical person) is an official of both 
businesses involved in the transaction;
b) they are partners in business;
c) they are employer and employee;d) one party of the transaction owns five per cent or more of the 
outstanding voting stock or shares of another party’s capital;
e) both of them are directly or indirectly controlled by a third
person;+WT/ACC/UKR/103
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(b) In a sale between related persons, the transaction value shall be accepted 
and the goods valued in accordance with the provisions of paragraph 1 whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time :
(i) the transaction value in sales to unrelated buyers of identical or 
similar goods for export to the same country of importation;
(ii) the customs value of identical or similar goods as determined under 
the provisions of Article 5;
(iii) the customs value of identical or similar goods as determined under 
the provisions of Article 6;
In applying the foregoing tests, due account shall be taken of demonstrated
differences in commercial levels, quantity levels, the elements enumerated inArticle 8 and costs incurred by the seller in sales in which the seller and the
buyer are not related that are not incurred by the seller in sales in which the
seller and the buyer are related. (c) The tests set forth in paragraph 2(b) are tobe used at the initiative of the importer and only for comparison purposes.Substitute values may not be established under the provisions of paragraph 2(b).f) together they directly or indirectly control a third person;
g) one of them directly or indirectly controls the other;h) they are members of the same family.
6) Persons who are associated in business with one another in that one
is the sole agent, sole distributor or sole concessionaire, howeverdescribed, of the other shall be deemed to be if they fall within thecriteria of item 5 of part three of this Article.
7) In a sale between related persons, the transaction value shall be
accepted for the purposes of cust oms valuation, if the customs
authority deems such value accep table. If the customs authority
deems the transaction value between related persons as
unacceptable for purposes of custom s valuation, it has to inform
the declarant about the reasons for which it considers this value to
be unacceptable for purposes  of customs valuation .
The transaction value between related persons should be accepted by the
customs authority for customs valuation purposes, if the declarant
proves that this value approximates one of the following values :
a) customs value of identical or similar goods, determined
according to the articles 300-301 of this Code;
b) customs value of identical or similar goods, determined
according to Article 303 of this Code ;
c) customs value of identical or similar goods, determined
according to the article 304 of this Code .
In making comparisons, as provided in item 7 of part three of this
Article, it is necessary to take into account the differences betweenelements specified in items 1 – 5 of part two of this Article, as well asexpenses incurred by the seller during the sale of goods to the unrelated
buyer, and not incurred during the sale of goods to a related buyer. These
comparisons are to be made on the basis of the importer’s application,and provide grounds only for making comparisons. In determining thecustoms value it is prohibited to base such determinations on thealternative transaction values specified in sub-items "a" – "c" of item 7of part three of this Article.WT/ACC/UKR/103
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Article 2
1.(a) If the customs value of the imported goods cannot be determined under 
the provisions of Article 1, the customs value shall be the transaction 
value of identical goods sold for export to the same country of importation
and exported at or about the same time as the goods being valued.
(b) In applying this Article, the transaction value of identical goods in a sale 
at the same commercial level and in substantially the same quantity as the goods being valued shall be used to determine the customs value.  Where 
no such sale is found, the transaction value of identical goods sold at a 
different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, 
shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or
a decrease in the value.
2. Where the costs and charges referred to in paragraph 2 of Article 8 are
included in the transaction value, an adjustment shall be made to take account ofsignificant differences in such costs and charges between the imported goodsand the identical goods in question arising from differences in distances and
modes of transport.
3. If, in applying this Article, more than one transaction value of identical
goods is found, the lowest such value shall be used to determine the customsvalue of the imported goods.Article 300. Methods of valuation based on the transaction value of
identical goods.
For the purposes of determining the customs value of goods, the
transaction value of identical goods shall be used, provided that
requirements specified in this Article are met. Identical goods areconsidered to be goods which are the same in all respects with the goodsbeing valued, including:
a) physical characteristics;
b) quality and market reputation;
c) country of origin;d) manufacturer.
Minor differences in appearance may not prevent the goods from being
regarded as identical, if in general these goods meet the requirements ofpart 1 of this Article.
The transaction value of identical goods shall be taken as a basis for
determining the customs value of the goods, provided that such goods:
а) are sold (alienated) for import into the territory of Ukraine;
b) are imported with the goods that are being valued simultaneously,
or not earlier than 90 days before the importation of the goods thatare being valued;
c) are imported in approximately the same quantities and on the same
commercial level. If identical goods were imported in a differentquantities or on different commercial level, the Declarant isrequired to make necessary adjustments in the value of such goods,taking into account these differences, and documentary prove thereasonableness of the value.
The customs value of goods that is determined on the basis of transaction
value of identical goods must be adjusted to reflect expenses specified inArticle 299 of this Code.
The adjustments by the Declarant can be made on the basis of accurate
and documentary supported  data.
If several transaction values of identical goods exist for the purposes of
application of this method, the lowest price shall be used for determiningthe customs value of goods being imported.+WT/ACC/UKR/103
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Article 3
1.(a) If the customs value of the imported goods cannot be determined under 
the provisions of Articles 1 and 2, the customs value shall be the 
transaction value of similar goods sold for export to the same country of 
importation and exported at or about the same time as the goods being valued.
(b) In applying this Article, the transaction value of similar goods in a sale at 
the same commercial level and in substantially the same quantity as the 
goods being valued shall be used to determine the customs value.  Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, 
shall be used, provided that such adjustments can be made on the basis of 
demonstrated evidence which clearly establishes the reasonableness and 
accuracy of the adjustment, whether the adjustment leads to an increase ora decrease in the value.
2. Where the costs and charges referred to in paragraph 2 of Article 8 are
included in the transaction value, an adjustment shall be made to take account of
significant differences in such costs and charges between the imported goods
and the similar goods in question arising from differences in distances andmodes of transport.
3. If, in applying this Article, more than one transaction value of similar
goods is found, the lowest such value shall be used to determine the customs
value of the imported goods.Article 301. Method of evaluation based on the transaction value of
similar (analogous) goods.
The customs value shall be the transaction value of similar goods
imported in accordance with provisions determined by this Article. In
applying this method, the similar (analogous) goods shall mean goodswhich, although not alike in all respects, have like characteristics andlike component materials which enable them to perform the samefunctions in comparison with goods being valued, and are commercially
interchangeable.
To determine whether goods are similar (analogous), the following
characteristics shall be taken into account:
1) quality, existence of a trade mark and market reputation;
2) country of origin;
3) manufacturer.
For purposes of application of the method of determination of the
customs value of goods based on the transaction value of similar(analogous) goods, provisions of items 3 – 6 of Article 300 of this Code
shall be used.+
Article 4
If the customs value of the imported goods cannot be determined under
the provisions of Articles 1, 2 and 3, the customs value shall be determinedunder the provisions of Article 5 or, when the customs value cannot bedetermined under that Article, under the provisions of Article 6 except that, at
the request of the importer, the order of application of Articles 5 and 6 shall be
reversed.Article 298. Methods of determination of the customs value of goods that
are imported into Ukraine.
…
If the primary method may not be applied, then the methods listed in partone of this Article shall be applied sequentially.  Every next method shallbe applied on conditions that the customs value of goods may not be
determined by applying the previous method.
The methods of deduction and computing value may be used in any
sequence at the Declarant’s discretion.+WT/ACC/UKR/103
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Article 5
1.(a) If the imported goods or identical or similar imported goods are sold in the
country of importation in the condition as imported, the customs value of 
the imported goods under the provisions of this Article shall be based on 
the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time ofthe importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for 
the following:
(i) either the commissions usually paid or agreed to be paid or the 
additions usually made for profit and general expenses in connection with sales in such country of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated costs 
incurred within the country of importation;
(iii) where appropriate, the costs and charges referred to in paragraph 2 of
Article 8; and
(iv) the customs duties and other national taxes payable in the country of 
importation by reason of the importation or sale of the goods.
(b) If neither the imported goods nor identical nor similar imported goods are 
sold at or about the time of importation of the goods being valued, the customs value shall, subject otherwise to the provisions of paragraph 1(a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the country of importation in the 
condition as imported at the earliest date after the importation of the goods
being valued but before the expiration of 90 days after such importation.
2. If neither the imported goods nor identical nor similar imported goods
are sold in the country of importation in the condition as imported, then, if the
importer so requests, the customs value shall be based on the unit price at which
the imported goods, after further processing, are sold in the greatest aggregatequantity to persons in the country of importation who are not related to thepersons from whom they buy such goods, due allowance being made for thevalue added by such processing and the deductions provided for in paragraph1(a).Article 303. Methods of valuation based on the deduction of the value.
If the goods being valued or identical or similar imported goods are sold
(alienated) in the country of importation in the condition as imported, the
customs value of the goods shall be determined by the method of
deduction of the value.
The customs value of the goods shall be based on the unit price at which
the goods being valued or identical or similar (analogous) goods are sold
in the greatest aggregate quantity on the territory of Ukraine, at or about
the same time of the importation of goods being valued, but not laterthan 90 days from the date of importation of the goods to the unrelatedbuyer.
The following components shall be deducted from the unit price
(provided that such components can be identified):
1) commissions usually paid or agreed to be paid or the additions 
usually made for profit and general expenses in connection with sales in Ukraine of imported goods of the same class or kind;
2) the entrance (import) duty, taxes, charges and other fees paid in 
Ukraine in connection with importation or sale of goods;
3) the usual costs of loading, unloading, transport and insurance costs 
incurred in Ukraine during the importation;
If neither the goods being valued, nor identical or similar imported goods
are sold in the country of importation in the condition as imported, then,
if the declarant so requests, the customs value shall be based on the unit
price of the processed goods, the added value taken into account andwith all provisions of part 2 and 3 of this Article adhered to+WT/ACC/UKR/103
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Article 6
1. The customs value of imported goods under the provisions of this
Article shall be based on a computed value.  Computed value shall consist of
the sum of:
(a) the cost or value of materials and fabrication or other processing 
employed in producing the imported goods;
(b) an amount for profit and general expenses equal to that usually reflected in
sales of goods of the same class or kind as the goods being valued which 
are made by producers in the country of exportation for export to the country of importation;
(c) the cost or value of all other expenses necessary to reflect the valuation 
option chosen by the Member under paragraph 2 of Article 8.
2. No Member may require or compel any person not resident in its own
territory to produce for examination, or  to allow access to, any account or other
record for the purposes of determining a computed value.  However,information supplied by the producer of the goods for the purposes ofdetermining the customs value under the provisions of this Article may beverified in another country by the authorities of the country of importation with
the agreement of the producer and provided they give sufficient advance notice
to the government of the country in question and the latter does not object to theinvestigationArticle 304. Method of valuation based on the adding of value.
To determine the customs value of goods, as the basis shall be taken
prices on goods, computed by way of adding:
1) value of materials and expenses, incurred by the manufacturer in 
connection with production of the goods that are being valued;
2) usual expenses related to the sale (alienation) of goods of the same 
kind to Ukraine from the country of importation, including 
expenses for loading, weighing, transporting and insurance till the 
goods cross the customs border of Ukraine, and other expenses;
3) profits that the exporter usually receives as a result of delivery of 
such goods to Ukraine.
To determine the customs value under the method based on adding the
value to the price of the goods, all expenses that are to be included in the
price of goods under part two of article 299 of this Code shall be takeninto account+WT/ACC/UKR/103
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Article 7
1. If the customs value of the imported goods cannot be determined under
the provisions of Articles 1 through 6, inclusive, the customs value shall be
determined using reasonable means consistent with the principles and general
provisions of this Agreement and of Article VII of GATT 1994 and on the basisof data available in the country of importation.
2. No customs value shall be determined under the provisions of this
Article on the basis of:
(a) the selling price in the country of importation of goods produced in such 
country;
(b) a system which provides for the acceptance for customs purposes of the 
higher of two alternative values;
(c) the price of goods on the domestic market of the country of exportation;
(d) the cost of production other than computed values which have been 
determined for identical or similar goods in accordance with the provisions of Article 6;
(e) the price of the goods for export to a country other than the country of 
importation;
(f) minimum customs values;  or
(g) arbitrary or fictitious values.
3. If the importer so requests, the importer shall be informed in writing of
the customs value determined under the provisions of this Article and themethod used to determine such value.Article 305. Reserve method.
If the customs value may not be determined by the Declarant by way of
subsequent application of methods specified in Articles 298 — 304 of
this Code, or a customs authority has reasons to believe that these
methods of determining the customs value can not be applied, thecustoms value of the goods shall be determined according to theinternational practice.
The customs value of the goods shall be determined by the reserve
method on the basis of Ukrainian legislation, and must be consistent withprinciples and provisions of Article VII of General Agreement Tariffsand Trade (GATT) and  Agreement on Application of Article VII of theGeneral Agreement  on Tariffs and Trade (GATT) of 1994.
To determine the customs value by the reserve method, a customs
authority must share the available information regarding prices with aDeclarant.
To determine the customs value by the reserve method, one may not use:
1) the price of goods on the domestic market of the country of 
exportation;
2) the price of goods for export to a country other than the country of 
importation;
3) prices of Ukrainian goods on the domestic market of Ukraine;4) voluntary established or unproven  price of good;
5) production expenses, which differ from those that were used to 
determine prices of identical or similar (analogous) goods in accordance with provisions of Article 304 of this Code.
6) minimal customs value;
7) the higher of two alternative values.+WT/ACC/UKR/103
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Article 8
1. In determining the customs value under the provisions of Article 1,
there shall be added to the price actually paid or payable for the imported goods:
(a) the following, to the extent that they are incurred by the buyer but are not 
included in the price actually paid or payable for the goods:
(i) commissions and brokerage, except buying commissions;
(ii) the cost of containers which are treated as being one for customs 
purposes with the goods in question;
(iii) the cost of packing whether for labour or materials;
(b) the value, apportioned as appropriate, of the following goods and services
where supplied directly or indirectly by the buyer free of charge or at 
reduced cost for use in connection with the production and sale for export 
of the imported goods, to the extent that such value has not been included in the price actually paid or payable:
(i) materials, components, parts and similar items incorporated in the 
imported goods;
(ii) tools, dies, moulds and similar items used in the production of the 
imported goods;
(iii) materials consumed in the production of the imported goods;(iv) engineering, development, artwork, design work, and plans and 
sketches undertaken elsewhere than in the country of importation andnecessary for the production of the imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer 
must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;
(d) the value of any part of the proceeds of any subsequent resale, disposal or 
use of the imported goods that accrues directly or indirectly to the seller.Article 299. The valuation method based on the transaction value of the
imported goods.
The customs value of imported goods shall be the transaction value, that
is the price actually paid or payable for the goods imported into Ukraine
at the moment of their crossing the customs border of Ukraine.
To determine the customs value of goods, the following expenses shall
be added to the transaction value, provided such expenses were notearlier included in the price:
1) expenses on transportation of the goods to the airport, port or other 
place of entry of goods into the customs territory of Ukraine:
a) transportation costs;
b) expenses for loading, unloading and reloading of the goods;c) insurance amounts;
2) purchaser’s expenses:
a) commission and broker’s compensation, except commission 
for purchases of the goods;
b) costs of containers and other multiple-use packaging, which 
according to the commodity nomenclature, are to be considered as a part of goods being valued;
c) cost of packaging, including cost of packaging materials and 
works related to packaging;
3) the relevant part of the value of such goods and services, which are
directly or indirectly provided to the buyer free-of-charge or at a lower price, for production purposes or sale (alienation) of the goods that are being valued, provided that this part has not been included into the declared price:
a) raw materials, materials, parts, unfinished products and other 
parts that are the components of the goods being valued;
b) instruments, patterns, forms and other similar items, used in 
the production of goods being valued;
c) materials used in the production of goods being valued 
(lubricants, fuel, etc.);
d) engineering research, research and design services, design, 
decoration services, sketches and drawings, provided or madeoutside the customs territory of Ukraine and necessary for production of goods being valued;+WT/ACC/UKR/103
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2. In framing its legislation, each Member shall provide for the inclusion
in or the exclusion from the customs value, in whole or in part, of the following:
(a) the cost of transport of the imported goods to the port or place of 
importation;
(b) loading, unloading and handlin g charges associated with the
transport of the imported goods to the port or place of importation;and
(c) the cost of insurance.4) licenses and other payments for the use of intellectual property
objects, which the buyer (importer) directly or indirectly must payunder the terms of a sale (alienation) of the goods that are beingvalued;
5) a part of proceeds of any subsequent resale, disposal or use in the 
territory of Ukraine of the goods being valued, accrued directly or indirectly to the seller.
3. Additions to the price actually paid or payable shall be made under thisArticle only on the basis of objective and quantifiable data.Article 296. Rights and duties of a Declarant who declares the customs
value of goods.
The customs value of goods declared by a Declarant and the data related
to such value and submitted by him, must be based on the accurate,documentary supported information, which is to be submitted inquantitative form.+
4. No additions shall be made to the price actually paid or payable in
determining the customs value except as provided in this Article.
Article 9
1. Where the conversion of currency is necessary for the determination of
the customs value, the rate of exchange to  be used shall be that duly published
by the competent authorities of the country of importation concerned and shallreflect as effectively as possible, in respect of the period covered by each suchdocument of publication, the current value of such currency in commercial
transactions in terms of the currency of the country of importation.
2. The conversion rate to be used shall be that in effect at the time of
exportation or the time of importatio n, as provided by each Member.
Article 10
All information which is by nature confidential or which is provided on
a confidential basis for the purposes of  customs valuation shall be treated as
strictly confidential by the authorities concerned who shall not disclose itwithout the specific permission of the person or government providing suchinformation, except to the extent that it may be required to be disclosed in thecontext of judicial proceedings.Article 295. Confidentiality of Information
Information given by the declarant and defined as a confidential or
representing a commercial secret can be used by the customs authority
only for customs purposes and cannot be disclosed, transferred to a thirdpersons, including other state authorities, without special permission ofthe declarant except when it is specified in the law.For the disclosure of information that presents a commercial secret or isconfidential, the officers of customs authorities are responsible according
to the legislation.+WT/ACC/UKR/103
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Article 11
1. The legislation of each Member shall provide in regard to a
determination of customs value for the right of appeal, without penalty, by the
importer or any other person liable for the payment of the duty.
2. An initial right of appeal without penalty may be to an authority within
the customs administration or to an independent body, but the legislation ofeach Member shall provide for the right of appeal without penalty to a judicial
authority.
3. Notice of the decision on appeal shall be given to the appellant and thereasons for such decision shall be provided in writing.   The appellant shall also
be informed of any rights of further appealArticle 297. Rights and obligations of a customs authority in controlling
the customs valuation of goods.
A decision of a customs authority on determination of the customs value
of goods may be appealed in accord ance with the procedure established
by law.+
Article 12
Laws, regulations, judicial decisions and administrative rulings of
general application giving effect to this Agreement shall be published inconformity with Article X of GATT 1994 by the country of importationconcerned.WT/ACC/UKR/103
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Article 13
If, in the course of determining the customs value of imported goods, it
becomes necessary to delay the final determination of such customs value, the
importer of the goods shall nevertheless be able to withdraw them from customs
if, where so required, the importer provides sufficient guarantee in the form of asurety, a deposit or some other appropriate instrument, covering the ultimatepayment of customs duties for which the goods may be liable.  The legislationof each Member shall make provisions for such circumstances.Article 296. Rights and duties of a Declarant who declares the customs
value of goods.
If verification of the customs value of goods declared by the
declarant is needed, or in the case of disagreement of the declarant with
the customs value determined by the customs authority, the declarant
can apply to the customs authority with a request to release the goods
for free circulation under the guarantee of the authorized bank, or to pay
customs payments according to assessment performed by the customs
authority. As the guarantee can be accep ted a note of hand given by the
declarant to the customs authority and endorsed by the authorized bank,
or bank deposit.
On giving by the declarant of the guarantee of the authorized
bank, the customs authority is obliged to release goods for free
circulation. In the case of effecti ng of the payments according to the
customs valuation made by the customs authority and making the final
decision by the customs authority of the higher level or by the court
concerning application of the customs valuation, made by the declarant,
the customs authority is obliged to compensate the amount of the
excessively paid customs payments.  Th e validation term of the warranty
established in this Article couldn’t excess 30 days from the moment of
release of the goods for free circulation .
Article 14
The notes at Annex I to this Agreement form an integral part of this
Agreement and the Articles of this Agreement are to be read and applied inconjunction with their respective notes.  Annexes II and III also form an integralpart of this Agreement.
Article 15
1. In this Agreement:
(a) "customs value of imported goods" means the value of goods for the
purposes of levying ad valorem duties of customs on importedgoods;
(b) "country of importation" means country or customs territory of 
importation;  and
(c) "produced" includes grown, manufactured and mined.
2. In this Agreement:WT/ACC/UKR/103
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(a) "identical goods" means goods which are the same in all respects,
including physical characteristics, quality and reputation.  Minordifferences in appearance would not preclude goods otherwiseconforming to the definition from being regarded as identical;See Article 300 of the draft Customs Code, cited previously
(b) "similar goods" means goods which, although not alike in all
respects, have like characteristics and like component materials
which enable them to perform the same functions and to becommercially interchangeable.  The quality of the goods, theirreputation and the existence of a trademark are among the factors tobe considered in determining whether goods are similar;See Article 301 of the draft Customs Code, cited previously
(c) the terms "identical goods" and "similar goods" do not include, as the
case may be, goods which incorporate or reflect engineering,
development, artwork, design work, and plans and sketches for
which no adjustment has been made under  paragraph 1(b)(iv) ofArticle 8 because such elements were undertaken in the country ofimportation;
(d) goods shall not be regarded as "identical goods" or "similar goods"
unless they were produced in the same country as the goods beingvalued;
(e) goods produced by a different person shall be taken into account
only when there are no identical goods or similar goods, as the casemay be, produced by the same person as the goods being valued.
3. In this Agreement "goods of the same class or kind" means goods
which fall within a group or range of goods produced by a particular industry or
industry sector, and includes identical or similar goods.See Article 300 of the draft Customs Code, cited previously.
See Article 301 of the draft Customs Code, cited previously.WT/ACC/UKR/103
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4. For the purposes of this Agreement, persons shall be deemed to be
related only if:
(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;(d) any person directly or indirectly owns, controls or holds five per cent
or more of the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person;  or(h) they are members of the same family.
5. Persons who are associated in business with one another in that one is
the sole agent, sole distributor or sole concessionaire, however described, of the
other shall be deemed to be related for the purposes of this Agreement if they
fall within the criteria of paragraph 4.Article 299. The valuation method based on the transaction value of the
imported goods.
5) participants of the transaction (exporter and importer) are not
related, except for situations provided for by point 7 of part 3 of
this article.   Persons are considered to be related when:
a) one of them (a physical person) is an official of both
businesses involved in the transaction;
b) they are partners in business;
c) they are employer and employee;d) one party of the transaction owns 5 per cent or more of the
outstanding voting stock or shares of another party’s capital;
e) both of them are directly or indirectly controlled by a third
person;
f) together they directly or indirectly control a third person;
g) one of them directly or indirectly controls the other;h) they are members of the same family.
6) Persons who are associated in business with one another in that one
is the sole agent, sole distributor or sole concessionaire, however
described, of the other shall be deemed to be if they fall within the
criteria of item 5 of part three of this Article.
Article 16
Upon written request, the importer shall have the right to an
explanation in writing from the customs administration of the country ofimportation as to how the customs value of the importer’s goods was
determined.Article 297. Rights and obligations of a customs authority in controlling
the customs valuation of goods.
…
A customs authority, upon a written request of the Declarant, is required,within a month, to provide the Declarant with written explanations
regarding the reasons for the non-acceptance of the customs value of
goods declared by the Declarant to the customs authority for assessingthe customs fees.
Article 17
Nothing in this Agreement shall be construed as restricting or calling
into question the rights of customs administrations to satisfy themselves as to
the truth or accuracy of any statement, document or declaration presented for
customs valuation purposes.WT/ACC/UKR/103
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PART II
ADMINISTRATION, CONSULTATIONS AND DISPUTE SETTLEMENT
Article 18
Institutions
1. There is hereby established a Committee on Customs Valuation
(referred to in this Agreement as "the Committee") composed of representativesfrom each of the Members.  The Committee shall elect its own Chairman andshall normally meet once a year, or as is otherwise envisaged by the relevant
provisions of this Agreement, for the purpose of affording Members the
opportunity to consult on matters relating to the administration of the customsvaluation system by any Member as it might affect the operation of thisAgreement or the furtherance of its objectives and carrying out such otherresponsibilities as may be assigned to it by the Members.  The WTO Secretariatshall act as the secretariat to the Committee.
2. There shall be established a Technical Committee on Customs
Valuation (referred to in this Agreement as "the Technical Committee") underthe auspices of the Customs Co-operation Council (referred to in thisAgreement as "the CCC"), which shall carry out the responsibilities described inAnnex II to this Agreement and shall operate in accordance with the rules of
procedure contained therein.WT/ACC/UKR/103
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Article 19
Consultations and Dispute Settlement
1. Except as otherwise provided herein, the Dispute Settlement
Understanding is applicable to consultations and the settlement of disputes
under this Agreement.
2. If any Member considers that any benefit accruing to it, directly or
indirectly, under this Agreement is being nullified or impaired, or that the
achievement of any objective of this Agreement is being impeded, as a result of
the actions of another Member or of other Members, it may, with a view toreaching a mutually satisfactory solution of this matter, request consultationswith the Member or Members in question.  Each Member shall affordsympathetic consideration to any request from another Member forconsultations.
3. The Technical Committee shall provide, upon request, advice and
assistance to Members engaged in consultations.
4. At the request of a party to the dispute, or on its own initiative, a panel
established to examine a dispute relating to the provisions of this Agreement
may request the Technical Committee to carry out an examination of any
questions requiring technical consideration.  The panel shall determine theterms of reference of the Technical Committee for the particular dispute and seta time period for receipt of the report of the Technical Committee.  The panelshall take into consideration the repor t of the Technical Committee.  In the
event that the Technical Committee is unable to reach consensus on a matter
referred to it pursuant to this paragraph, the panel should afford the parties to
the dispute an opportunity to present their views on the matter to the panel.
5. Confidential information provided to the panel shall not be disclosed
without formal authorization from the person, body or authority providing such
information.  Where such information is requested from the panel but release of
such information by the panel is not authorized, a non-confidential summary ofthis information, authorized by the person, body or authority providing theinformation, shall be provided.WT/ACC/UKR/103
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PART III
SPECIAL AND DIFFERENTIAL TREATMENT
Article 20
1. Developing country Members not party to the Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Tradedone on 12 April 1979 may delay application of the provisions of thisAgreement for a period not exceeding five years from the date of entry intoforce of the WTO Agreement for such Members.  Developing country Members
who choose to delay application of this Agreement shall notify the Director-
General of the WTO accordingly.
2. In addition to paragraph 1, developing country Members not party to
the Agreement on Implementation of Article VII of the General Agreement onTariffs and Trade done on 12 April 1979 may delay application of
paragraph 2(b)(iii) of Article 1 and Article 6 for a period not exceeding three
years following their application of all other provisions of this Agreement.Developing country Members that choose to delay application of the provisionsspecified in this paragraph shall notify the Director-General of the WTOaccordingly.
3. Developed country Members shall furnish, on mutually agreed terms,
technical assistance to developing country Members that so request.  On thisbasis developed country Members shall draw up programmes of technicalassistance which may include, inter alia, training of personnel, assistance inpreparing implementation measures, access to sources of information regarding
customs valuation methodology, and advice on the application of the provisions
of this Agreement.
PART IV
FINAL PROVISIONS
Article 21
Reservations
Reservations may not be entered in respect of any of the provisions of
this Agreement without the consent of the other Members.WT/ACC/UKR/103
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Article 22
National Legislation
1. Each  Member shall ensure, not later than the date of application of the
provisions of this Agreement for it, the conformity of its laws, regulations and
administrative procedures with the provisions of this Agreement.
2. Each Member shall inform the Committee of any changes in its laws
and regulations relevant to this Agreement and in the administration of such
laws and regulations.Article 305. Reserve method.
If the customs value may not be determined by the Declarant by way of
subsequent application of methods specified in Articles 299 — 304 of
this Code, or a customs authority has reasons to believe that these
methods of determining the customs value can not be applied, thecustoms value of the goods shall be determined according to theinternational practice.
The customs value of the goods shall be determined by the reserve
method on the basis of Ukrainian legislation, and must be consistent withprinciples and provisions of Article VII of General Agreement Tariffsand Trade (GATT) and  Agreement on Application of Article VII of theGeneral Agreement  on Tariffs and Trade (GATT) of 1994.
Article 23
Review
The Committee shall review annually the implementation and
operation of this Agreement taking into account the objectives thereof.  TheCommittee shall annually inform the Council for Trade in Goods ofdevelopments during the period covered by such reviews.
Article 24
Secretariat
This Agreement shall be serviced by the WTO Secretariat except in
regard to those responsibilities specifically assigned to the TechnicalCommittee, which will be serviced by the CCC Secretariat.
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