RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/5/Rev.1 
2 September 2004 
 (04-3658) 
Working Party on the 
Accession of Ukraine  
 
 
 
 
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF UKRAINE 
TO THE WORLD TRADE ORGANIZATION 
 
Revision  WT/ACC/SPEC/UKR/5/Rev.1 
Page ii  
 
TABLE OF CONTENTS
 
  
I.
 INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................2  
II. ECONOMIC POLICIES..........................................................................................................3  
- Monetary and Fiscal Policy..................................................................................................... .3 
- Foreign Exchange and Payments ............................................................................................5  
- Investment Regime.............................................................................................................. ......6  
- State Ownership and Privatization .........................................................................................8  
- Pricing Policies ............................................................................................................... .........11  
- Competition Policy............................................................................................................. .....13  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................14  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................18  
- Trading Rights ................................................................................................................. .......18  
A. IMPORT REGULATION......................................................................................................22  
- Ordinary cust oms duties ........................................................................................................ 22 
- Other duties and charges levied on imports but not on domestic production...................23  
- Tariff rate quotas, tariff exemptions.....................................................................................23  
- Fees and charges for services rendered.................................................................................25  
- Application of Internal Taxes on Imports ............................................................................27  
-  Excise Taxes.................................................................................................................. ..........27  
- VAT............................................................................................................................ ..............28  
- Quantitative import restrictions, incl uding prohibitions, quotas and import 
licensing systems .............................................................................................................. .......30  
- Customs valuation.............................................................................................................. .....35  
- Rules of origin ................................................................................................................ .........37  
- Other customs formalities ...................................................................................................... 38 
- Preshipment inspection ......................................................................................................... .39 
- Anti dumping, countervailing duties, safeguard regimes....................................................39  
B. EXPORT REGULATIONS ...................................................................................................42  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........42  
- Export rest rictions ............................................................................................................ ......44  
- Export subsidies ............................................................................................................... .......47  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................47  
- Industrial policy, including subsidies....................................................................................47   WT/ACC/SPEC/UKR/5/Rev.1 
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- Technical barriers to trade, sanita ry and phytosanitary measures ...................................52  
- Sanitary and Phytosanitary Measures ..................................................................................57  
- Trade-related investment measures ......................................................................................60  
- State-trading entities......................................................................................................... ......61  
- Free zones, special economic areas........................................................................................63  
- Government-mandated counter-trade and barter...............................................................68  
- Government procurement......................................................................................................69  
- Trade in ci vil aircraft........................................................................................................ ......71  
- Transit........................................................................................................................ ..............71  
- Agricultural policies.......................................................................................................... ......73  
(a) Imports........................................................................................................................ .............73  
(b)  Exports........................................................................................................................ .............73  
(c) Internal policies.............................................................................................................. .........74  
- Textiles regime ................................................................................................................ ........77  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................77  
- General........................................................................................................................ .............77  
(a) Industrial property protection...............................................................................................77  
(b) Responsible agencies for policy formulation and implementation .....................................78  
(c) Participation in international intellectual property agreements ........................................78  
(d) Application of national and MFN treatment to foreign nationals......................................79  
(e) Fees and taxes................................................................................................................. .........79  
2. Substantive Standards of Protection, Including Procedures for the Acquisition 
and Maintenance of Intellectual Property Rights................................................................80  
(a) Copyright and related rights..................................................................................................8 0 
(b) Trademarks, including  service marks...................................................................................81  
(c) Geographical indications, including appellations of origin.................................................82  
(d) Industrial designs............................................................................................................. .......83  
(e) Patents........................................................................................................................ ..............83  
(f) Plant variety protection....................................................................................................... ...84 
(g) Layout designs of integrated circuits ....................................................................................85  
(h) Requirements on undisclosed information, including trade secrets and test data............85  
3. Measures to Control Abuse of Intellectual Property Rights...............................................86  
4. Enforcement .................................................................................................................... ........86  
(a)  General........................................................................................................................ .............86  
(b) Civil judicial procedures and remedies.................................................................................87  
(c) Provisional measures ........................................................................................................... ...88 
(d) Administrative procedures and remedies.............................................................................89  WT/ACC/SPEC/UKR/5/Rev.1 
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(e)
 Special border measures........................................................................................................ .90 
(f) Criminal procedures............................................................................................................ ...91 
- Policies affecting trade in services .........................................................................................93  
- Transparency ................................................................................................................... .......97  
- Publication of information on trade......................................................................................97  
- Notifications.................................................................................................................. ...........98  
- Trade Agreements............................................................................................................... ....98  
- CONCLUSIONS ...................................................................................................................1 00 
ANNEX 1 ........................................................................................................................ ....................102  
 
  WT/ACC/SPEC/UKR/5/Rev.1 
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 I. INTRODUCTION 
1. The Government of Ukraine applied for accessi on to the General Agreement on Tariffs and 
Trade (GATT 1947) on 30 November 1993.  At  its meeting on 17 December 1993, the GATT 1947 
Council of Representatives established a Working Party to examine the application of the Government 
of Ukraine to accede to the General Agreement under Article XXXIII of the General Agreement.  In a 
communication dated 20 December 1994 (PC/W/30) , the Government of Ukraine applied for 
accession to the Agreement Establishing the World Trade Organization (WTO) pursuant to 
Article XII of the WTO Agreement.  Following Uk raine's application and having regard to the 
Decision adopted by the WTO General Council on 31 January 1995 (WT/GC/M/1), the Working 
Party on the Accession of Ukraine to the GATT 1947 was transformed into a WTO Accession 
Working Party.  The terms of reference and memb ership of the Working Party are reproduced in 
document WT/ACC/UKR/20/[Rev.23]. 
2. The Working Party met on 27-28 February and 11-12 December 1995; 24-25 June 1996; 
6-7 May and 24-25 November 1997; and 10 June 1998 under the Chairmanship of Mr. A. L. Stoler (United States), and 12 July 2000; 13-14 June 2001; 25-26 June 2002; 25 February 2003 and 
27 October 2003; 26-27 April 2004 and [........] under th e Chairmanship of H. E. Mr. Sergio Marchi 
(Canada).  In addition, the Working Party held sever al informal sessions between the formal meetings 
to clarify positions [and work on the draft report of the Working Party]. 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Ukraine (document L/7499), questions and comments submitted by 
Members on the foreign trade regime of Ukrain e together with the responses thereto and other 
information provided by the Ukrainian authoriti es (documents WT/ACC/UKR/1, WT/ACC/UKR/3 to 
7, WT/ACC/UKR/16, WT/ACC/UKR/22 to 25, WT/ACC/UKR/41, WT/ACC/UKR/50, 
WT/ACC/UKR/53, WT/ACC/UKR/59, WT/ACC/UKR/ 91, WT/ACC/UKR/110 and Addenda 1 to 4 
and Corrigenda 1 and 2, WT/ACC/UKR/110/Add. 1/Corr.1, WT/ACC/UKR/114, WT/ACC/UKR/116, 
WT/ACC/UKR/117 and Add.1, WT/ACC/UKR/118, WT/ACC/UKR/119, and .......).  Enacted laws and draft legislation relevant to Ukraine's accessi on to the WTO have been enumerated in documents 
WT/ACC/UKR/111/Add.1 and Rev.1, WT/ACC/ UKR/106/Rev.1 and WT/ACC/UKR/93/Rev.4.  
Legislation submitted to the Working Party by Uk raine during the accession process is listed in 
Annex I. WT/ACC/SPEC/UKR/5/Rev.1 
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 INTRODUCTORY STATEMENTS 
4. The representative of Ukraine said that accession to  the WTO was an integral part of overall 
domestic economic reform and a major component of  Ukraine's economic policy.  Implementation of 
the WTO Agreements would make Ukraine a reliable,  predictable partner for the entire international 
community.  The President of Ukraine had instructed  his Government to speed up all technical work 
related to the accession negotiations, and Ukra ine was committed to harmonizing its national 
legislation with the rules and requirements of th e WTO.  He noted that Ukraine had enacted a 
Customs Code and a Land Code, established an eff ective regime for the protection of intellectual 
property, and advanced significantly the harmonizati on of standardization and certification systems, 
sanitary and phytosanitary requirements, and government procurement in accordance with WTO 
principles and rules.  His Government attached prio rity to building and maintaining a broad consensus 
to support continued economic reform and market liberalization, instrumental in raising living 
standards and the development of Ukraine's unique industrial, agricultural, scientific, technological, 
intellectual and cultural capacity and potential. 
5. The Ukrainian economy had performed well recen tly and was expected to improve further 
through a combination of accelerated investment, small and medium sized enterprise development, 
and capital shifting from the informal to the formal sectors of the economy.  A tax reform, involving lower tax rates and abolition of privileges and subsid ies, would be undertaken to support this trend.  
Private consumption was expanding due to increas ing personal income.  On 15 August 2001, the 
President of Ukraine had ratified Decree No. 637, approving a Strategy for Overcoming Poverty, and 
the strategy was implemented through an integrated  program involving elements such as job creation 
in the private sector, reductions in wage arrears, and higher pensions.   
6. Members of the WTO welcomed Ukraine's application for accession to the WTO, noting this 
as a very important step for the economic devel opment of Ukraine and its integration into the 
multilateral trading system.  Ukraine's ambitious trade reform program, improvements in the legal 
structure and the broad-based push for economic refo rms were encouraging first steps.  However, 
WTO Membership would require substa ntial reforms and efforts to bring the foreign trade regime into 
full conformity with the rules and requirement s of the WTO.  Members pledged to work 
constructively with Ukraine to complete th e accession negotiations on appropriate terms and 
conditions at the earliest possible date.   
7. The Working Party reviewed the economic policie s and the foreign trade regime of Ukraine 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by the Members of the Working Party on the various aspects  of the foreign trade regime of Ukraine, and on  WT/ACC/SPEC/UKR/5/Rev.1 
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 the terms and conditions of Ukraine's accession to the WTO are summarized hereunder in paragraphs 
8 to [309]. 
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
8. The representative of Ukraine said that the Na tional Bank of Ukraine fulfilled the functions 
assigned to it under Article 99 of the Constitution and the Law "On the National Bank of Ukraine" 
No. XIV of 20 May 1999.  The principal objective of the National Bank was to ensure monetary 
stability, thereby minimizing macroeconomic risk to promote investment and sustainable growth in 
external debt.  While monitoring the monetary base indicators closely, the performance of monetary 
and credit policy was also evaluated against m ovements in domestic price indices and currency 
exchange rates.  The National Bank met the demand  for cash through interventions in the foreign 
exchange market and increased refinancing of ba nks, using measures such as weekly short and 
medium-term tenders, extension of overnight credit to banks and establishing the National Bank as the 
lender of last resort.  The National Bank had e xpanded the list of assets accepted as collateral to 
secure the Bank's loans, but banks were also able to obtain credit without presenting collateral.  The 
money supply had also expanded as the National Bank had lowered its  discount rate and decreased the 
reserve requirements of banks.  The level of m onetization of the Ukrainian economy was increasing, 
and a steady rise in the monetary multiplier was seen as a sign of the improved functioning of the money and credit markets in Ukraine.  In 2003, Ukraine's [real] GDP had increased by 9.3 per cent 
while the annual rate of inflation had been contained at 8.2 per cent.   
9. His Government's economic programme for 2004 aimed at fostering innovation and 
investment-led growth.  The programme envisaged tax cuts to stimulate the private sector, budget 
reform, closer integration with the world economy, financially stronger enterprises, the elimination of 
payment crises, and income growth for the popul ation.  Ukraine was introducing a single treasury 
account for budgets at all levels.  The Cabinet of  Ministers and the National Bank had developed a 
draft Order "On the Coordination of Activities of the Ministry of Finance of Ukraine, the State Treasury of Ukraine and the National Bank of Ukrain e" to improve the coordi nation of monetary and 
fiscal policies, and allow the National Bank to regul ate the monetary supply by ensuring the necessary 
liquidity of the banking system and, as a final result, stabilize the national currency.  The Ministry of 
Finance, the National Bank, and the State Treasury pl anned to set up a mechanism for the exchange of 
information and, assisted by an inter-ministerial consultative group including the State Customs Service and the State Property Fund of Ukraine, to  respond appropriately to the impact of external 
factors on Ukraine's money and credit markets. WT/ACC/SPEC/UKR/5/Rev.1 
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 10. The Supreme Rada, the Supreme Rada of the Au tonomous Republic of Crimea, and Radas at 
the level of townships, villages and cities/towns decided on the intr oduction and abolition of taxes and 
mandatory payments (i.e. fees and duties) as well  as the granting of tax privileges pursuant to 
Ukraine's Constitution and the Law "On Taxation System" No. 1251–XII of 25 June 1991, as 
amended, and other Ukrainian laws in the area of ta xation.  The tax laws established the tax rates, as 
well as the procedures for the collection of taxes a nd fees and any privileges granted.  Natural and 
legal persons registered with the State tax service and other State bodies in accordance with 
established legislation for the purpose of paying taxes and other dues.   
11. State taxes and fees (mandatory payments) levied in Ukraine included (i) value added tax; 
(ii) excise duty; (iii) enterprise profit tax, including dividends paid to the State budget by non-corporate State, governmental or communal compani es; (iv) personal income tax; (v) customs duty; 
(vi) State duty; (vii) real estate tax; (viii) land ta x; (ix) rental payments; (x) a tax on owners of 
transportation means and other self-propelled machines a nd mechanisms; (xi) a craft tax; (xii) a fee on 
geological exploration works; (xiii) special use of na tural resources fee; (xiv) environmental pollution 
fee; (xv) a fee to the Fund to mitigate the con sequences of the Chernobyl disaster and for social 
protection of the population; (xvi) obligatory Stat e pension insurance; (xvii) a fee for the State 
Innovation Fund; (xviii) activity licence payments; (xix) agricultural tax; (xx) a fee for the 
development of viticulture, garden ing and hop-growing; (xxi) the unified fee for customs clearance; 
(xxii) a fee for the use of radio-frequencies; (xx iii) a fee for the Fund for Guaranteeing Deposits of 
Natural Persons; (xxiv) an extra charge on electric ity and heating; and (xxv) a fee on performances.  
In addition to a communal tax, a ta x on advertising was levied at th e local level.  Various fees had 
also been established at the local level including fees on resorts; gambling (horse racing); permissions to conduct local auctions, competitive sales and lotteri es, the establishment of trade or service outlets, 
the use of local signs and symbols, and permissi ons to shoot motion pictures and TV programs; a 
market fee; and fees on housing, parking and dog ownership.   
12. The tax system was based on the principles of equality, non-discrimination, stability and 
predictability.  Several laws had been passed in  2002 and 2003 to reform the system and reduce the 
tax burden, notably the introduction of a 13 per cent individual income tax and corporate tax 
amendments.  The taxation regime was gradually switching from being a purely fiscal instrument to 
become an effective lever of State economic policy.   The strategic objectives of the tax reform were 
set out in a message from the President to the Supr eme Rada entitled "European Choice.  Conceptual 
foundations for the strategy of Ukraine's economic and social development for the years 2002-2011", 
based on a programme established by the Cabinet of  Ministers.  Further reforms would focus on tax 
reduction and balancing of the tax burden, si mplification of the tax system, and improved  WT/ACC/SPEC/UKR/5/Rev.1 
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 administration, enforcement and control.  The inci dence of taxes and mandatory payments should be 
limited, particularly for small businesses.  Additio nal measures, including tax cuts and simplifications, 
would be taken in 2004 to reduce the size of the "black" economy.   
13. Eventually, he expected Ukraine' s tax system to include features such as (i) corporate tax no 
higher than 20 per cent; (ii) an individual property tax, and possibly a single social fee; (iii) unified 
standards for the reporting of financial, statistic al and accounting information for all enterprises 
irrespective of ownership; (iv) improved deprecia tion rules; (v) gradual harmonization of accounting 
and taxation bookkeeping and inventory, stage-by -stage reduction and fu rther elimination of 
economically unjustifiable benefits; and (vi) simp lified systems of taxation, accounting and reporting 
rules for small businesses.   
- Foreign Exchange and Payments 
14. The representative of Ukraine said that his au thorities had introduced the national currency 
hryvnia (UAH) - replacing the karbovanets at a ra te of 100,000:1 - in September 1996.  The hryvnia, 
which had initially been pegged informally to the U.S. dollar, had subsequently been allowed to 
fluctuate within established bands.  Ukraine had move d to a floating rate regime in February 2000.  
The National Bank aimed at exchange rate stability , and would intervene in the foreign exchange 
market to smooth short-term fluctuations in the va lue of the hryvnia.  The foreign currency reserves of 
the National Bank as of 1 January 2004 equalled a pproximately 2.6 months of imports of goods and 
services.   
15. He added that Ukraine had accepted the obligati ons of Article VIII of the Agreement of the 
International Monetary Fund on 24 September 1996, a nd thus maintained an exchange system free of 
restrictions on payments and transfers for current international transactions, as defined in Article XXX of the Agreement of the IMF.  In r esponse to the global financial crisis in 1997 and 
1998, the Governing Board of the National Bank had approved Resolution No. 349 "On Mandatory 
Selling of Proceeds in Foreign Currency for the Be nefit of Residents" on 4 September 1998.  The 
surrender requirement had been imposed to ensure a minimum guaranteed supply of foreign exchange 
in support of the national currency, and to reduce speculative pressures existing at that time.  The 
temporary restrictions on current international tr ansactions introduced in September 1998 had been 
eliminated in March 1999.   
16. Foreign exchange could be purchased in the dom estic inter-bank market and, if used in 
payment of imports, appropriate doc uments proving the legality of the transaction for which foreign 
exchange was to be purchased should be filed with an authorized bank.  Appropriate documentation in WT/ACC/SPEC/UKR/5/Rev.1 
Page 6  
 
 this respect meant a copy of the contract with th e non-resident or any other document considered a 
contract pursuant to Ukrainian law; a cargo customs declaration for goods imported into Ukraine; an 
act or any other document proving the rendering of services, performance of work, or importation of 
intellectual property rights; the letter of credit,  promissory note or other documentation of the 
payment; and - for purchases exceeding the equivalent  of US$ 10,000 – a reference paper (statement) 
from the State tax administration, indicating that the resident was a registered taxpayer, the amount of 
foreign exchange purchased, as well as the bank account  into which the purchased funds were to be 
transferred.   
17. Purchases of foreign exchange for capital account operations were only allowed to cover 
specific commitments of residents towards non-residents.  Foreign ex change could not be utilized to 
repay debt owed by non-residents.  Thus, a reside nt guaranteeing for the debt of a non-resident would 
not be able to purchase foreign exchange in the inter-bank market should the guarantee be invoked.  
In this case, the resident would need to use his/ her own foreign exchange resources, or borrow the 
necessary foreign exchange.  Permanent representativ e offices of non-resident legal entities partially 
engaged in business activities in Ukraine had the ri ght to use their current accounts in hryvnia to 
purchase foreign exchange and transfer the funds to  the legal entity whose interests they represented 
in Ukraine.  Natural persons were required to u se authorized banks for purchases of foreign exchange 
exceeding the equivalent of € 10,000 according to Article 6 of Resolution No. 502 of the National 
Bank "On the Instruction on the Procedure of Or ganization and Execution of Currency Exchange 
Operations on the Territory of Ukraine" of 12 December 2002.   
18. He noted that Article 3 of the Law "On Pr ocedure of Payments in Foreign Currency" 
No. 185/94 of 23 September 1994 (as amended) stipulat ed that residents purchasing foreign exchange 
in pursuance of obligations towards non-residents were required to remit the amount within five 
business days from the date of entry of the purch ase in the resident's foreign currency account.  A 
Member considered this provision contrary to  Article III:4 of the GATT 1994.  In reply, the 
representative of Ukraine said that this provision  imposed financial discipline on economic agents, 
prevented irrational use of foreign exchange, and reduced the scope for destabilizing currency 
speculation.  In his opinion, this provision did not rest rict the right of residents to make payments to 
non-residents within the terms set forth in their contracts, and thus did not impose less favourable 
terms for payments of imports than for pa yments of domestically-produced goods.   
- Investment Regime 
19. The representative of Ukraine said that regula tion of investment was founded on the Law "On 
Investment Activities" No.1560-XII of 18 January 1991 and the Law "On the regime of foreign  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 7 
 
 
 investment" No. 93/96-BP of 19 March 1996.  Specia lized legislation regulated investment in areas 
such as mineral resources (Law "On Production-Sharing Agreements" No. 1039-XIV of 
14 September 1999) and infrastructure (Law "On Concessions for Construc tion and Operation of 
Motorways" No. 1286-XIV of 14 December 1999).  Uk raine had amended its legislation to improve 
the conditions for foreign investment, notabl y through the Law "On removal of taxation 
discrimination against business entities formed on the basis of property and funds of domestic origin" 
No. 1457-III of 17 February 2000, Presidential Decree No. 748/98 "On certain issues of foreign 
investment" of 7 July 1998 (acquisition of State debentures), and the Law "On amendment of certain 
Laws of Ukraine with objective to stimulate i nvestment activities" No. 977-XIV of 15 July 1999 
amending the Law "On value-added tax".  The La w "On ownership of property" No. 697-XII of 
7 February 1991 allowed foreign investors to own property, and State and municipal property could 
be leased for periods up to 50 years under the Law "On Concessions" No. 997-XIV of 16 July 1999.   
20. Concerning investment incentives, he added that only the Law "On Stimulation of 
Automobile Manufacture in Ukraine" No. 535/97-VR  of 19 September 1997 ( as amended) linked tax 
benefits to minimum levels of investment.  More over, this Law had been suspended with the entry 
into force of the Law "On Development of Uk raine's Automobile Industry" No. 1624-VI of 
18 March 2004, except for benefits provided to the Closed Joint Stock Companies "Lviv Automobile 
Plant" and "Zaporizhzhia Automobile Plant" as th e Cabinet of Ministers had already approved the 
investment programmes of these enterprises and th e investments had been effected prior to 
1 January 2004.  Local content requirements had been eliminated in 2001.   
21. The Law "On Investment Activities" stipulated  equal rights and conditions for domestic and 
foreign investors.  The Law "On the regime of foreign investment" addressed specific features of foreign investment, including the repatriation of funds  in case of termination (Article 11), remittance 
of income and profits (Article 12) , and the protection of investors' rights.  Foreign investors were non-
resident natural persons or legal entities, which c ould establish wholly-owned companies in Ukraine, 
branch offices, or form joint ventures with Ukrain ian corporations or natural persons.  A company 
with foreign investment was defined as a legal st ructure set up under Ukraine's legislation with 
minimum 10 per cent foreign participation in its stat utory fund. According to Article 19 of the Law, 
companies with foreign investment determined th e conditions under which th eir products were sold 
independently.  The Law "On the Regime of Fore ign Investment" protected foreign investment 
against nationalization.  The Supreme Rada ha d ratified the Convention on the procedure for 
resolution of disputes between States and foreig n persons in March 2000, and Ukraine had signed 
agreements on the encouragement and mutual protec tion of investment with more than 50 countries. WT/ACC/SPEC/UKR/5/Rev.1 
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 22. The Law "On the Regime of Foreign Investme nt" (Articles 18 and 24) provided for import 
duty exemptions for contributions to the statutor y fund of companies with foreign investment and 
joint ventures.  The payment of import duty on e quipment imported as foreign investment could be 
deferred for up to 30 calendar days against a promissory note issued by the company, and would not be collected if the property was recorded on the co mpany's balance-sheet within the deferred payment 
period.  Asked about the possibility for foreign comp anies to use promissory notes for the payment of 
VAT, he added that Article 71 of the Law "On the State Budget of Ukraine for 2004" No. 1344-IV of 
27 November 2003 prohibited payments to the budge t in non-monetary form, including the use of 
promissory notes, for both domestic and foreign owned enterprises.   
23. In order to qualify for the benefits and gua rantees provided by Ukraine's laws, foreign 
investment required registration in accordance with  the procedures laid down in the Cabinet of 
Ministers' Resolution No. 928 on "the Regulation on the procedure for the state registration of foreign 
investment" of 7 August 1996.  Foreign investment could be registered with the Government of the 
Autonomous Republic of Crimea, Oblast state administrations, or the Kiev City and Sevastopol City state administrations within three working days.  The authorities could only refuse registration if the 
documentation was incomplete or the if the investment  would be contrary to Ukraine's legislation.  
Refusals were communicated in writing and could be appealed to a court.   
24. Noting that foreign investment could be made in any object, except those prohibited by law, 
and that registration of investment could be refused on similar grounds, some Members requested 
Ukraine to describe the nature of prohibited investme nts in more detail and to submit a negative list of 
forbidden investment activities, if such a list existed, to the Working Party.   
25. The representative of Ukraine replied that the Law "On Investment Activities" included a 
general provision (Article 4) prohibiting investment c ontrary to the norms of national legislation such 
as environmental, sanitary and hygienic, radiation, architectural and other rules, or violating the 
interests and rights of citizens, enterprises or the State.  A specific list of prohibited investment 
activities did not exist.   
- State Ownership and Privatization 
26. The representative of Ukraine said that by early 2003 some 84,000 entities had changed 
ownership since privatization begun in Ukraine.   Among them, around 61,000 entities had been under 
collective ownership, while more than 22,000 en tities had been State-owned.  More than 68,000 
entities had been privatized during 1992-2002, incl uding 11,500 medium and large scale enterprises 
and 179 large State-owned enterprises.  Large ente rprises had in many instances been split and spun  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 9 
 
 
 off in smaller independent units.  A number of hot els and resorts, sanatoriums and other recreational 
facilities had been privatized.   
27. In terms of number of privatized enterprises,  the process had mainly affected wholesale and 
retail trade, including motor vehicle repair and sales  outlets (33,500); personal, collective and public 
services (14,000); and industrial enterprises (8,100).  He added that the industrial enterprises having 
undergone transformations in ownership had account ed for approximately 54 per cent of Ukraine's 
industrial output on 1 October 2002 according to data provided by the State Statistics Committee.  As 
for ongoing programmes, he provided information on privatizations planned in 2003, reproduced in 
Table 1(a).  The Supreme Rada was considering a dr aft State Privatization Programme for 2004-2006.   
Table 1(a):  Privatization of Enterprises in 2003  
Economic sector Number of enterprises 
with a controlling or 
blocking interest to be 
auctioned or sold in the 
stock market Balance sheet value of 
capital assets 
(UAH  million) Number of employees 
Oil and gas  4 45.94 29,675 
Energy   3 167.10 10,985 
Agriculture  32 329.76 6,662 
Metallurgy  9 3,373.11 70,255 
Machine building and metal-working  49 154,139 96,601 
Aircraft industry  1 20.84 854 
Shipbuilding  2 6.22 6,167 
Communications equipment  4 392.54 4,213 
Chemicals 6 1,947.94 11,510 
Petrochemicals 3 73.86 6,002 
Transportation  27 203.86 6,015 
Total 140 160,700.17 248,939 
 
28. The representative of Ukraine noted that near ly 24,000 privately owned enterprises had been 
established during the years of privatization.  In addition, more than 8,000 enterprises operated as 
joint-stock companies with mixed State and private capital.  Detailed information on these enterprises 
is provided in Table 1(b).   
Table 1(b): Joint-stock enterprises with Stat e-owned and private capital (per 1 April 2003)  
Percentage of private ownership in total capital Industry Total up to 25% 25-50 50-75 75-100 
Power engineering  34 8 10 7 9 
Fuels 13 4 1 2 6 
Ferrous metallurgy 96 8 5 7 76 
Chemicals and petrochemicals 108 14 7 9 78 
Machine building and metal processing 1,254 91 61 114 988 
Woodwork, and pulp and paper industry 171 9 2 5 155 
Light industry  221 13 3 9 196 
Food industry  842 65 6 46 725 WT/ACC/SPEC/UKR/5/Rev.1 
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 Percentage of private ownership in total capital Industry Total up to 25% 25-50 50-75 75-100 
Transportation  909 57 5 128 719 
Construction  78 7     71 
Other industries  4,526 377 67 420 3,662 
Total:  8,252 653 167 747  6,685 
 
29. Some Members requested more information on the proportion of privatized enterprises among 
all the enterprises included in the State Register.  Ukraine was also requested to provide data on 
remaining State-owned enterprises, notably in agriculture and banking, as well as a list of enterprises to remain in State ownership.  Information was also sought on the importance of State-owned 
enterprises in Ukraine's foreign trade.   
30. In reply, the representative of Uk raine said that more than 1,50 0 agricultural State enterprises, 
institutions and organizations had been privati zed by 1 January 2004, including 149 agribusinesses, 
204 industrial entities, 17 civil engineering compan ies, 70 design and 52 research and development 
institutions and organizations, 138 educational establishments, 177 laboratories and inspections, 
28 standardization centres, 23 training and experime ntal farms, and over 500 veterinary medicine 
establishments.  [Information on other sectors is in preparation and will be submitted at a later stage.] 
31. Objects of national importance would not be s ubject to privatization according to the Law 
"On State Property Privatization" No. 2163-XII of 4 March 1992.  Article 5 of the Law defined the 
objects of national importance in general terms, i. e. property and assets essential for the maintenance 
of Ukraine's sovereignty and the performance of ba sic State functions, defence and national security, 
health and the environment, public utilities, or  objects considered important for the social 
development of Ukraine.  Lists of specific Stat e-owned property not subject to privatization were 
approved by the Supreme Rada upon a proposal of the Cabinet of Ministers.  The Supreme Rada had 
accordingly promulgated the Law "On List of State Property Assets not Subject to Privatization" No. 847-XIV of 7 July 1999.  The list of such ente rprises, organized by oblast, comprised more than 
100 pages of text.  The list would be supplied to th e Working Party upon request.  Included in the list 
were 465 agricultural entities, notably 131 food processing enterprises, 110 agricultural enterprises, 
and 90 units of the joint stock company "Khlib Ukrayiny".   
32. [The representative of Ukraine confirmed that to ensure full transparency and to keep WTO 
members informed of its progress in the reform of its transforming economic and trade regime, 
Ukraine would provide periodic reports to WTO Members on developments in its program of 
privatization along the lines of the information provi ded to the Working Party, and on the other issues  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 11 
 
 
 related to its economic reforms as relevant to its obligations under the WTO Agreement.  The 
Working Party took note of this commitment.]   
- Pricing Policies 
33. The representative of Ukraine said that the Economic (Commercial) Code of Ukraine 
No. 436-IV of 16 January 2003 stipulated that econo mic agents sold their products freely in the 
domestic market at prices determin ed independently or on a contractual basis, and price controls 
would only be applied in cases specified by legislative acts.  Price controls effected by the State had 
been established through the Law "On Prices and Pricing" No. 507-XII of 5 December 1990, and 
Resolutions of the Cabinet of Ministers "On Es tablishment of Powers of the Executive Power 
Authorities and Executive Authorities of City Co uncils Regarding Price (Tariff) Regulations" 
No. 1548 of 25 December 1996, and "On Rules on Stat e Price (Tariff) Regulations for the Products of 
Production and Technical Designation, Consumer 's Goods, Works and Services of Monopolistic 
Formations" No. 135 of 22 February 1995.  The Cabi net of Ministers determined the lists of goods 
and services subject to State regulation of prices a nd tariffs.  The lists are reproduced in Tables 2 
(goods) and 3 (services).   
34. The Cabinet of Ministers had entrusted the price control functions to Derzhtsininspectsia (the 
State Inspectorate on Price Control) pursuant to its  Resolution No. 1819 of 13 December 2000.  The 
State Inspectorate had established local offices in the Autonomous Republic of Crimea, the oblasts, 
Kyiv and in Sevastopol.  The State Inspectorate moni tored the prices and tariffs of goods and services 
in the retail market as well as the prices and tariffs set by central and local authorities, the Council of 
Ministers of the Autonomous Republic of Crimea, and other institutions and organizations.  The 
Cabinet of Ministers had approved the list of goods and services subject to control at the sub-central 
level through Resolution No. 1548 "On the Determina tion of Price Regulation Powers of Agencies of 
Executive Power and Executive Bodies of City Counc ils" of 25 December 1996.  Price regulation 
affected in particular natural resources important  in the determination of prices of other products, 
goods and services of significant social importance a nd thus affecting the livelihood of the low-paid 
and poor, and prices set in monopolistic markets.  Price controls took the form of either prices (tariffs) fixed by the State, maximum prices, or limits on the mark-up of the supplier.   
35. Specifically concerning the determination of prices for industrial users of electricity, he said 
that these were established by energy distribution co mpanies in accordance with the "Terms and Rules 
for Effectuation of Entrepreneurial Activity on Dist ribution of Electricity under the Regulated Tariff" 
approved by the National Commission for Regula tion of Electricity, Resolution No. 15/1 of 
13 June 1996.  Tariffs were unified for all cons umers, according to voltage class and corrected for WT/ACC/SPEC/UKR/5/Rev.1 
Page 12  
 
 power losses during transmission, within the territory  of the energy supplier.  Additional detail on the 
method used and an example of the tariff computation is provided in Table 4.   
36. Some Members noted that some of the goods listed in Table 2 were subject to minimum 
prices and sought confirmation whether this require ment was also applied to imported goods.  A 
Member stated that minimum prices for impor ted vodka and other alcohol ic products violated 
Article XI of the GATT 1994.  In addition, the minimum price regulation on domestic beet and 
refined sugar, maintained in parallel with rest rictions on imported raw cane sugar, constituted a 
subsidy to the domestic production of beet sugar a nd refining of local beet sugar in Ukraine, and 
contravened Article III:4 of the GATT 1994 by accord ing considerably less favourable treatment to 
imported raw sugar relative to its do mestic equivalent (beet sugar).  This Member requested Ukraine 
to acknowledge the WTO inconsistencies of its mini mum price regulations in relation to sugar and 
agree to remove them. 
37. The representative of Ukraine replied that mi nimum prices and related procedures had been 
established for vodka and other spirits sold in Ukraine under the Law "On State Regulation of 
Production and Circulation of Ethyl, Cognac and Fruit Alcohol, Alcoholic and Tobacco Products" 
No. 481/95-VR of 19 December 1995, Resolution No. 700 "On Introduction of Minimum Prices for 
Domestic and Imported Vodka and Alcoholic Produc ts" of 21 June 2001, and Order No. 371/168/239 
"On Approval of Procedures for Setting and Applica tion of Prices for Domestic and Imported Vodka 
and Alcoholic Products" of the Ministry of Finance,  the Ministry of Economy and the Ministry of 
Agrarian Policy, of 8 August 2001.  In his view , the minimum prices regime did not contravene the 
provisions of Article XI of the GATT 1994 in this in stance as the minimum prices were applied at the 
wholesale and retail level irrespective of the origin of the products, whether domestically-produced or 
imported.  The purpose of this measure was to  fight illegal production and trade in alcoholic 
beverages in Ukraine.  Minimum prices were not  applied on alcoholic beverages falling within HS 
categories 2203-2207, i.e. beer, wines, fermented beverages or undenatured ethyl alcohol (alcoholic 
strength of 80 per cent or more) or denatured ethy l alcohol and other spirits.  As for the internal 
regulation of the sugar market, he did not recogni ze any inconsistency with Article III:4 nor with 
Article III:5 of the GATT 1994.  He acknowledged th at the minimum pricing of sugar increased the 
profitability of domestic sugar beet production, but he ld the opinion that the system complied with the 
provisions on domestic support under Article 21.1,  Article 6 and Annex 3 of the Agreement on 
Agriculture.  He recognized that, as for most gove rnmental policy measures applicable to domestic 
and imported goods, such domestic policy measures – to the extent that these affected prices - could 
have an impact on the total amount of charges levied at the border.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 13 
 
 
 38. Some Members  cited several recent examples of what  they considered increased State 
intervention in pricing.  Thus, in November 2003, the Government of Ukraine had signed an 
agreement with chemical plants obliging the pro ducers to sell fertilizer to farmers below market 
prices.  On 1 March 2004, the Government and repr esentatives of the largest metallurgical plants had 
signed a Memorandum whereby the metal producers would sell up to 18 per cent of their production 
at a reduced price in the domestic market, allowi ng the remaining 82 per cent to be exported.  The 
Cabinet of Ministers had signed a similar documen t with plants mining iron ore works, coke and 
ferroalloys and supplies of fire-resistant mate rials on 3 March 2004, whereby the enterprises had 
agreed to reduce prices, but only for the volumes ne cessary for metal producers to satisfy the internal 
demand.  On 31 March 2004, the Government ha d established a commission on pricing issues in the 
metal industry.  As these price measures had not b een included in Table 2, the representative of 
Ukraine was invited to update the Working Party on  the state of play for these products.  Ukraine was 
requested to respect fully all WTO provisions relate d to price controls upon accession, and provide, as 
necessary, a timetable for the elimination of inconsistent practices in the controls of prices and tariffs.   
39. The representative of Ukraine replied that the c ited measures had not been included in Table 2 
as these were short-term measures designed to protect  the domestic market against external shocks 
caused by rising prices in world markets.  The fer tilizer agreement had been applied for the first six 
months of 2004, and measures affecting the mining a nd metallurgical industries were in effect from 
1 April to 1 September 2004.   
40. [The representative of Ukraine confirmed that from the date of accession, the Government of 
Ukraine would apply price control measures in a WT O-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994 and in 
Article VIII of the General Agreement on Trade in Se rvices (GATS).  He also confirmed that Ukraine 
published notices of the goods and services subject to St ate price controls and would continue to do so 
after accession.  The Working Party took note of these commitments.]   
- Competition Policy 
41. The representative of Ukraine said that the principle that the State should encourage 
competition, prevent the abuse of monopoly positions , and combat illegal restrictions on competition 
and unfair competition had been laid down in th e 1996 Constitution as well as the Law "On the 
Protection of Economic Competition" No. 2210-III  of 11 December 2001, and the Law "On the 
Protection from Unfair Competition" No. 236/96 of 7 June 1996.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 14  
 
 42. An Antimonopoly Committee had been establis hed to implement Ukraine's competition 
legislation.  The monopolization of markets a nd potential abuse of dominant positions had been 
addressed in Ukraine's privatization programmes, a nd many large enterprises had been reorganized, 
restructured, and split up prior to privatization.  Ce ntral and local authorities monitored, in particular, 
the formation of prices, unauthorized tax concessions  and other privileges granted, and restrictions on 
the movement of goods within Ukraine.  Natura l monopolies within energy and communications were 
subject to State regulation.  The Law "On Te lecommunications" No. 1280-IV of 18 November 2003 
provided the possibility for any natural and legal pers on resident in Ukraine to operate, service or own 
telecommunications networks.   
43. Some Members requested more information on the definition of natural monopolies in 
Ukraine and the activities of the Antimonopoly Committ ee.  In reply, the representative of Ukraine 
said that Article 1 of the Law "On Natural Monopolies" No. 1682- ІІІ of 20 April 2000 defined a 
natural monopoly as a market characterized by the absence of competition due to proprietary 
technology and/or economies of scale in the producti on of a good or service with no close substitutes.  
In addition, Article 5 of the Law specified as natu ral monopoly activity pipeline transportation of oil 
and oil products, natural gas and petroleum gases, a nd other substances; the distribution of natural gas 
and petroleum gases; the transmission and distributi on of electric energy; railway services; air traffic 
control; and centralized supply of heatin g, water and the drainage system.   
44. The Antimonopoly Committee contributed to the formulation and implementation of 
Ukraine's competition policy, including the monito ring of compliance with competition legislation 
based on equality of legal rights among business entities and protection of the interests of consumers; 
monitoring of market concentration, co-operati on among enterprises and the pricing of goods and 
services produced or distributed by natural monopolies; as well as the promotion of fair competition.   
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
45. The representative of Ukraine said that the Repub lic of Ukraine was a unitary State and the 
Autonomous Republic of Crimea thus  formed an integral part of Ukraine.  The Constitution of 
28 June 1996 proclaimed Ukraine a democratic Stat e, with State power divided among the legislative, 
executive and judicial branches of government (Article 6).   
46. Legislative power was vested in Ukraine's Pa rliament, the Supreme Rada, made up of 450 
deputies elected for four-year terms.  Article 85 of  the Constitution established the principal functions 
of the Supreme Rada, notably to promulgate legisla tion, approve the State budget, determine the main 
directions of foreign and domes tic policy, approve economic polic y programmes and lists of State  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 15 
 
 
 property not subject to privatization, and to establish the basic rules for nationalization of property.  
The Supreme Rada had exclusive powers to determine the basic rules for the e xploitation of Ukraine's 
natural resources, its exclusive economic zone, con tinental shelf and outer space; the organization and 
use of Ukraine's energy, transportation and communi cations systems; the protection of property and 
entrepreneurship; and policies in the areas of an timonopoly and competition,  foreign relations and 
foreign economic activities, and customs.  In add ition to promulgating the State budget, the Supreme 
Rada established the budgeting procedure, the taxa tion system, the rules for Ukraine's financial and 
money markets, Ukraine's national debt in fore ign and domestic currency, and the issue and 
circulation of State securities.   
47. Article 113 of the Constitution stipulated th at the highest body of  executive government 
would be the Cabinet of Ministers headed by the Prime Minister, appointed by the President with the 
consent of more than half the constitutional numbe r of members of the Supreme Rada.  The Cabinet 
of Ministers - comprising the Prime Minister, the First Vice Prime Minister, three Vice Prime Ministers, and Ministers - directed and coordinate d the activities of 17 Ministries and more than 40 
central bodies of executive government, established in accordance with the Decree of the President 
"On Changes in the Structure of Central Governme nt Authorities" No.1573/99 of 15 December 1999.  
The Cabinet of Ministers was responsible fo r the development of draft budget laws and 
implementation of the State budget; finance and taxati on policy; investment; pricing policy; as well as 
the management of public property.  The Cabine t of Ministers also supervised foreign economic 
activities and Ukraine's Customs.   
48. Section XI of the Constitution and the La w "On Local Self-Government" No. 280/97 of 
21 May 1997 delegated extensive executive functions to local self-government institutions, and local 
State administrations had been established in each  rayon, oblast, and in the cities of Kiev and 
Sevastopol.  The Heads of local administrations were  appointed by the Cabinet of Ministers with the 
approval of the President pursuant to Article 118 of  the Constitution, and were responsible towards 
the superior executive authorities.  Only the Pr esident could dismiss the heads of local State 
administrations.  These administrations were charge d with the implementation of State and regional 
social, economic, environmental and cultural development programmes, as well as the preparation and 
implementation of their local budgets.  However, local governments were financially dependent on 
the executive authorities as budget revenue largely cons isted of national taxes collected within their 
territories and subsidies from the national budget.  Th e determination and collection of local taxes and 
fees was implemented within ceiling rates set by la w.  The Law "On Local Self-Government" did not 
specifically address the issue of subsidies or r estrictions on the movements of goods.  Local 
authorities had been delegated powers with respect to the administration and supervision of border WT/ACC/SPEC/UKR/5/Rev.1 
Page 16  
 
 trade and coastal commerce, the functioning and opera tion of customs agencies within their territories, 
and, in accordance with assigned responsibilities,  ensuring the implementation of Ukraine's 
international commitments.   
49. The judiciary comprised the Constitutional Court a nd courts of general jurisdiction, i.e. local 
courts, appellate courts, higher speci alized courts, and the Supreme Court of Ukraine.  Local general 
courts - established at the level of districts, city di stricts, cities and united city and district courts, as 
well as the military courts of garrisons - tr ied criminal and civil cases as well as (minor) 
administrative offence cases pursuant to paragraph 2 of Article 22 of the Law "On Judiciary in Ukraine" No. 3018-III of 7 February 2002.  Local  economic courts - the economic courts of the 
Autonomous Republic of Crimea, oblasts, Kiev and Sevastopol - tried cases arising from economic 
legal relations and other cases assigned to their juri sdiction by procedural law.  Local administrative 
courts, established at the level of regions (okrug)  tried administrative cases connected with legal 
relations in public (state) and local governance (case s of administrative jurisdiction), except for cases 
of administrative jurisdiction related to military gove rnance, which were tried by the military courts.  
Appellate courts, which included the appellate c ourts of oblasts, Kiev, Sevastopol, the Autonomous 
Republic of Crimea's appellate court, the appellate c ourts of military regions, the appellate court of 
Ukraine's Navy, and the Appellate Court of Ukrain e reviewed appeals in acco rdance with procedural 
law and tried cases, specified by law, as courts of first instance.  The higher specialized courts 
(including the Higher Economic Court and the Highe r Administrative Court) reviewed, by cassation, 
cases of the appropriate jurisdiction and other cases as provided by procedural law.  The Supreme 
Court of Ukraine, the highest judicial body among the courts of overall jurisdiction, reviewed (by cassation) the judgments of the general courts in cases  assigned to its jurisdiction by procedural law.   
50. A system of arbitration had been established pur suant to the Law "On the Arbitration Court" 
No. 1142-XII of 4 June 1991.  However, the 1991 Law had been ineffective since 1 June 2002 in 
accordance with Chapter VII (Final and Transiti onal Provisions) of the Law "On Judiciary in 
Ukraine" No. 3018-III of 7 February 2002.   
51. Concerning the status of international trea ties, including the WTO Agreements, in the 
hierarchy of domestic legislation, the representative of  Ukraine said that international treaties in force 
were part of the national legislation of Ukraine pur suant to Article 9 of the Constitution.  Moreover, 
Article 17 of the Law "On International Treaties of  Ukraine" provided that international treaties 
concluded and duly ratified in the form of a law was part of Ukra ine's legislation and would be 
applied pursuant to the procedures specified for provisions of national legislation.  The WTO 
Agreements would accordingly become part of th e domestic legislation upon Ukraine's accession to  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 17 
 
 
 the WTO.  Should an international treaty ratified by  Ukraine and concluded in  the form of a law set 
out rules other than the rules estab lished by Ukrainian law, then the rules of the international treaty 
would prevail.   
52. As for the right of appeal, the representativ e of Ukraine said that Article 55 of the 
Constitution guaranteed citizens the right to challenge in court the decisions, actions or omissions of 
any body of State power or local self-government, its  officials and officers.  Complaints against 
decisions of agencies and officials could be addr essed to higher-level bodies, regulating agencies or 
superior officials with the administration.  Shou ld the outcome be unsatisfactory, the complainant 
could lodge a case with the local commercial court,  i.e. the commercial courts of the Autonomous 
Republic of Crimea, the provincial (oblast) commerci al courts, or the city courts in Kyiv and 
Sevastopol pursuant to the Law "On Judiciary", Articl es 21 (Part 2) and 22 (Part 3).  Decisions of the 
local commercial courts could be challenged before the commercial court of appeal in the respective 
appellate district and eventually in the Higher Commercial Court, whose decisions were final and 
binding.  Having exhausted all dom estic legal remedies, appeals c ould also be brought before 
international judicial institutions or bodies having Ukraine as a member or participant.  He confirmed 
that administrative decisions related to areas such as TBT, SPS, intellectual property rights, licensing, 
the payment of fees, etc. could be appealed to the commercial courts.   
53. The Code on Administrative Violations provide d the right of appeal to the person against 
whom the decision had been taken, or to an inju red party.  Pursuant to Article 288 of the Code, 
(i) decisions of an administrative commission coul d be appealed to the executive committee of the 
competent Rada, or to the rayon, municipal district , city or inter-district court, whose decision would 
be final; (ii) decisions of the executive committee of a village, town or city Rada could be appealed to 
the applicable Rada or to the rayon, municipal dist rict, city or inter-district court, whose decision 
would be final; and (iii) administ rative sanctions imposed by other governmental authorities (and their  
officers) could be appealed to the higher governmental authority (or high-ranking officer) or to the 
rayon, municipal district, city or inter-district c ourt.  Court decisions in cases involving administrative 
violations were final and could not be appealed except as otherwise provided by the laws.  Appeals 
were lodged with the officer or authority having take n the decision, and these were obliged to transfer 
the complaint, together with the case records, to the authority (or officer) empowered to hear it within 
three days.  The resolution in a case involving an ad ministrative violation could also be protested by 
the prosecutor according to Article 290 of the Code.  Fees for the filing of lawsuits, appeals, cassation 
pleas, petitions and the like had been established pursuant to Decree No. 7-93 of the Cabinet of Ministers "On State Duties" of 21 January 1993.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 18  
 
 54. [The representative of Ukraine stated that , from the date of accession, Ukraine would 
implement Article X of the GATT 1994 and the other provisions of the WTO Agreements related to 
the right of appeal.  The Working Pa rty took note of these commitments.] 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
55. The representative of Ukraine said that the La w "On State Registration of Legal Entities and 
Natural Persons Engaged in Entrep reneurial Activity" of 15 May 20 03 provided for registration of 
business entities with the State Registrar, an offici al located at the executiv e committee of the city 
council or with the district authorities.  The Law ha d entered into force on 1 July 2004.  Legal entities 
and natural persons engaged in en trepreneurial activities were record ed in the Registry of Legal 
Entities and Natural Persons Entrepreneurs.  The la w required the registration of legal entities to be 
effected within three working days of the receipt of the documents requesting State registration.  For 
natural persons the deadline was two working days, and a registration certificate would be issued no 
later than on the following working day.  Foreig n economic activity was not subject to any special 
registration requirements.  Thus, an applicant wish ing to import, export and/or trade should specify 
the intended activity in the scope of business to be registered.   
56. In addition to the registration requirements, Ukraine applied activity licensing for nearly 
60 goods- and services-related activities based on th e Law "On Licensing of Certain Types of 
Economic Activity" No. 1775-III of 1 June 2000, as am ended.  According to Article 2 of this Law, 
activities not specifically enumerated in its Article 9 were not subject to licensing, while 
manufacturing and sale of ethyl spirit, cognac and fruit alcoholic drinks and tobacco goods were 
regulated under separate legislation.  A list of  goods-related activities subject to licensing is 
reproduced in Table 5(a).  Detailed information on  the scope and operation of the activity licensing 
system was provided in document WT/ACC/UKR/110/ Add.2, Annex 6.  He did not envisage any 
reduction in the number of goods or services-related activities subject to licensing, as he considered 
activity licensing a regulatory measure maintained  to attain legitimate objectives such as the 
protection of human, animal or plant life and health , the environment, public morals, national security, 
or for prudential regulation of the financial sector.   
57. The Supreme Rada determined the general di rection Ukraine's policy with respect to 
licensing, and approved amendments to the list of  activities subject to licensing based on proposals 
from the Cabinet of Ministers.  The Cabinet of  Ministers and designated licensing authorities (see 
Cabinet of Ministers Resolution No. 1698 "On the Approval of the List of Licensing Authorities" of  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 19 
 
 
 14 November 2000) were responsible  for the implementation and further development of the licensing 
regime.  Economic agents approached the licensing authority with duly completed application forms 
and other required documentation.  An indica tive list of the documen tation and information 
requirements is reproduced in Table 5(c).  Licen ces, issued against payment of UAH 340 (US$ 64), 
were normally valid for three years or more.  Incomp lete or incorrect applications would be refused.  
However, such applications could be resubmitted after correction or completion, and minor errors 
would in any case not cause the applica tion to be rejected or lead to the imposition of penalties.  The 
reasons for denial of a licence were communicated to the applicant in writing.   
58. The legal basis for the regulation of productio n and trade in alcohol and tobacco goods 
included the Law "On State Regulation of the Pr oduction and Trade in Ethyl, Cognac and Fruit 
Spirits, Alcoholic Beverages and Tobacco Goods" No. 481 of 19 December 1995, with changes and 
amendments, and Resolution No. 493 of the Cabi net of Ministers "On Provisional Procedure for 
Issuance of Licenses to Import and Export Ethyl,  Cognac and Fruit Spirits, Alcoholic Beverages and 
Tobacco Goods" of 13 May 1996.  The Ministry of  Economy and European Integration, acting upon 
the consent of the tax authorities, issued separat e licenses for importing and exporting operations.  
The right to be the importer of record was not linked to domestic investment.  Licences were 
generally available to all economic agents, excep t for licences to import and export ethyl alcohol, 
cognac and fruit spirits, which were issued only to State-owned or "specialized enterprises" 
specifically approved by the Cabinet of Ministers.   Specialized enterprises referred to enterprises 
possessing the necessary facilities, equipment and exper tise for the making of cognac spirits.  Foreign 
enterprises would not be allowed to import or export cognac spirits.  Licences, issued by the Ministry 
of Economy and European Integra tion within ten days of receipt of the required documentation 
(stipulated in Article 15 of the Law No. 481/95), were valid for five years against payment of an 
annual fee of UAH 250,000 (US$ 47,000) for the im portation of alcoholic beverages and tobacco 
products; UAH 170,000 (US$ 32,000) for the im portation of cognac spirits; UAH 85,000 
(US$ 16,000) for the exportation of cognac spir its; and UAH 3,000 (US$ 560) for the exportation of 
other alcoholic beverages and tobacco products.  An  enterprise holding a licence to manufacture, sell 
(wholesale) and export ethyl alcohol, cognac and fruit spirits would be exempt from the export licence 
fee for its own production of spirits sold abroad, but this provision was not applied at present as the 
fee was levied on such exporters.   
59. Some Members stated that Ukraine appeared to be using its activity licensing system to 
restrict the importation of alcohol in favour of domestic producers and distributors, which would be 
inconsistent with Article XI of the GATT 1994.  The representative of Ukraine replied that Ukraine 
did not apply restrictions on alcoholic beverages, in cluding on the importation of alcoholic products.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 20  
 
 60. The representative of Ukraine said that licence a pplications for the production of medicines, 
and wholesale and retail trade in medicines were submitted to the State Service of Medicines and 
Articles of Medical Purpose.  Licence holders were required to observe the provisions of the 
Economic (Commercial) Code of Uk raine and the Law "On Ensuring of  Sanitary and Epidemiological 
Well-being of Population", as well as qualification a nd other special requirements stipulated in the 
licence.  Only medicines registered in Ukraine, and carrying a quality certificate issued by the 
manufacturer, were allowed in wholesale and retail trad e.  The registration of a medicine was valid for 
five years, subsequent use required re-registra tion.  Registration fees for medicines had been 
established by the Cabinet of Ministers through its Resolution No. 1422 "On the Approval of the Procedure for State Registration (Re-registration) of Medicines and Fees for State Registration (Re-registration) of a Medicine" of September 2000, as changed and amended by Resolution No. 678 of 
21 June 2001.  Registration fees amounted to € 1,0 00 for each medical form, € 100 for each next dose 
and € 100 for each next package of a medicine ; and 50 per cent of the mentioned fees for re-
registration.  For registration and re-registration of radioactive medicine, diagnostic means and simple 
or complex (halenic) preparations of plant medi cal raw materials the fees were half of those 
mentioned above.  Fees for registration and re-regi stration of medicine supplied in bulk, including 
medicine packed in Ukraine from bulk supply, amount ed to € 25 for each medical form and € 25 for 
each next package of a medicine; and for substan ces (active and auxiliary matters) the fee amounted 
to € 25 for each item.  In additio n to the activity licensing, wholesal e and retail trade outlets were 
subject to State accreditation, and individuals di rectly engaged in produc tion, wholesale and retail 
trade were required to possess the necessary professional qualifications.   
61. Asked to detail the reasons for the differentia tion of registration fees for medicines, the 
representative of Ukraine added that the registrati on fees did not include the cost of pharmacological 
or additional expertise, which was a financial matter between th e applicant and the specialized 
institution performing the service.   
62. Importation of narcotics was governed by the Law "On Turnover of Narcotics, Psychotropic 
Substances, Their Analogs and Precursors" No. 60/ 95-VR of 15 February 1995 and the Resolution of 
the Cabinet of Ministers "On the Approval of the Pr ocedure for Issuance of Certificates to Import into 
Ukraine and to Export from Ukraine of Narco tics, Psychotropic Substances and Precursors" of 
3 February 1997.  A certificate (separate permit) to import or export these items was issued by the 
Committee on Control Over Narcotics, attached to th e Ministry of Health Protection, in agreement 
with the Security Service of Ukraine.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 21 
 
 
 63. Licensing of activities related to the productio n of pesticides and agro-chemicals, and 
wholesale and retail trade in such products, w as based on the Law "On Pesticides and Agro-
Chemicals" No. 86-95/VR of 2 March 1995, a joint Order of the State Comm ittee for the Issues of 
Regulatory Policy and Entrepreneurship and the Mini stry of Industry "On the Approval of Licensing 
Terms and Conditions for Carrying out Business Activities on Production of Pesticides and Agro-
Chemicals, Wholesale and Retail Trade in P esticides and Agro-Chemicals" No. 40/70 of 
22 February 2001, and the Law "On Amendments to Some Laws of Ukraine regarding Pesticides and 
Agricultural Chemicals" No. 1628-IV of 18 March 2004 .  The Ministry of Indu stry issued licences for 
the production, wholesale and retail trade in pesticid es and agro-chemicals against a fee of UAH 255.  
In addition, importation, manufacturing and marketi ng of pesticides and agro-chemicals required prior 
registration - valid for up to ten years - of the produc ts in Ukraine.  The fees for State registration and 
re-registration of pesticides and agrochemicals are enumerated in Table 6.  In exceptional 
circumstances, the State Interdepartmental Commis sion on the Issues of Testing and Registration of 
Plant Protection Means and Growth Regulators could issue an import and usage permit for 
unregistered pesticides and agro-chemicals, provided documentation could testify to their use in the 
country of origin.   
64. Concerning importation and exportation of optical media equipment and discs, he noted that 
the Ministry of Economy and European Integra tion had established a procedure for issuance of 
activity licences pursuant to its Order No. 244 of 8 August 2002, registered with the Ministry of 
Justice of Ukraine, Order No. 704/6992, of 23 Augu st 2002.  Access to the special identification 
codes (SID-codes) was a necessary requirement to obtain a licence, and the licence holder was also 
required to notify the Ministry of ev ery consignment imported or exported. 
65. The representative of Ukraine confirmed that no restrictions existed on the right of individuals 
or firms to import and export goods, other than the requirements applicable to goods subject to 
activity licensing.   
66. [The representative of Ukraine said that from the date of accession the Government of 
Ukraine would ensure that its laws  and regulations relating to the ri ght to trade in goods and all fees, 
charges or taxes levied on such rights would be in full conformity with WTO obligations, including 
Articles VIII:I(a), XI:1, and III:2 and 4 of the GA TT 1994 and that it would implement such laws and 
regulations in full conformity with these obligat ions.  The Working Party took note of these 
commitments.]   WT/ACC/SPEC/UKR/5/Rev.1 
Page 22  
 
 A. IMPORT REGULATION 
- Ordinary customs duties  
67. The representative of Ukraine said that import du ties were levied on the basis of the Law "On 
the Customs Tariff of Ukraine" No. 2371-III of 5 April 2001, as amended.  The Law, which consolidated all previous tariff regulations and reser ved the right to make tariff changes exclusively 
for the Supreme Rada, had covered a ll tariffs applied since July 2001.  Imports from trading partners 
holding MFN status were assessed at the "privileged"  rate of import duty, while imports from other 
non-preferential sources were assessed at the "com mon" rate of import duty.  The common rate of 
import duty, which could be up to 2-10 times highe r than the privileged rate, was applied to goods 
originating in 81 countries, mostly developing countries.  Ukraine had no Generalized System of Preferences (GSP) scheme.  The nomenclature in Ukraine's Customs Tariff reflected the Ukrainian 
Foreign Economic Activity Classification of Goods , which was based on the 1996 version of the 
Harmonized System nomenclature and the Combined  Nomenclature of the European Communities.  
Ukraine planned to switch to the 2002 version of  the Harmonized System upon accession to the WTO.  
The current Customs Tariff comprised approximately 11, 000 tariff lines.  Most tariffs were levied at 
ad valorem  rates, but 1,765 tariff line items were subject to specific rates of duty.  Further details on 
the current applied tariffs are presented in Table 7.   
Table 7:  Import duties (privileged rates) levied on goods 
 
and other items imported into Ukraine's territory  
Ukrainian applied customs tariff 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 more 
than 25 specific 
rate Total 
number of tariff lines 1, 795 3,871 1,804 658 359 434 292 1,765 10,978 
total number of lines 
(%) 16.35 35.26 16.43 5.99 3. 27 3.95 2.66 16.08 100 
The maximum of the import duty rate is: 
for items of groups 1-24: 50 % (of which 0.4% are higher than the 25 % rate  
for items of groups 25-97: 50 % (of whic h 0.11% are higher than the 25 % rate) 
average arithmetic rate of the applied custom tariff  (%) 10.49     
average weighted rate of the applied custom tariff (%) 5.64     
 
68. Ukraine undertook bilateral market access ne gotiations on goods with members of the 
Working Party.  The results of these negotiations are contained in the Schedule of Concessions and 
Commitments on Goods (document WT/ACC/UK R/.../Add.1 [to be completed]).   
   WT/ACC/SPEC/UKR/5/Rev.1 
 Page 23 
 
 
 - Other duties and charges levied on im ports but not on domestic production 
69. The representative of Ukraine said that imported petroleum products were subjected to a fee 
of € 0.01 per kg, earmarked for the Pension Fund.   The fee was levied at  the time of customs 
clearance in accordance with Resolu tion No. 1460 of the Cabinet of Ministers of 18 September 1998 
and Law No. 1344 of 27 November 2003.  Accordi ng to Resolution No. 1995 of the Cabinet of 
Ministers of 24 December 2003, this fee would be  abolished with effect from 1 January 2005.   
70. The representative of Ukraine stated that the a pplication of "other duties and charges", other 
than the ordinary customs duties and fees and char ges for services rendered, would be in accordance 
with WTO provisions from the date of accession.  He  further confirmed that Ukraine would not list 
any "other duties and charges" in its Schedul e of Concessions and Commitments on Goods under 
Article II:(b) of the GATT 1994, binding such ch arges at "zero" from the date of accession.  The 
Working Party took note of this commitment.   
- Tariff rate quotas, tariff exemptions 
71. The representative of Ukraine said that the La w "On the Single Customs Tariff" provided for 
exemptions from duties, duty rate reductions, or the establishment of tariff rate quotas for the 
importation of goods and other items.  In addition, the Customs Tariff also specified tariff preferences 
for goods originating in countries which had formed a customs union or free trade area with Ukraine, 
as well as for border trade.  Detailed informati on specifying some 24 categories of duty exempt 
imports was provided in document WT/ACC/UK R/118, Annex 1 and included re-exports and 
temporary exports; damaged goods; cu rrency and securities; items for official and private use of 
organizations and officials enjoying duty-free priv ileges in accordance with in ternational agreements 
and Ukrainian law; goods imported for disaster relief; imports for priority innovation projects; specific imports in connection with production-sh aring contracts; goods for the production of 
ammunition and certain armoured combat vehicles and parts; materials for the publishing industry; 
materials, equipment and components for the constr uction of aircraft as well as for the shipbuilding 
industry; safety equipment and components for the coal mining industry; and pharmaceutical products and compounds not manufactured in Ukraine.   
72. A Member requested a detailed explanation from Ukraine concerning the provision to 
establish quotas for preferential importation of goods  and other items and, in particular, its 
consistency with GATT provisions in cluding those contained in Articles I, III, VIII, XI, XIII, and 
Article 4 of the Agreement on Agriculture.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 24  
 
 73. A Member noted that Ukraine had applied a tariff rate quota on one  product – sugar – in 
2003, and requested a detailed description of the tariff rate quota regime applied by Ukraine.   
74. In reply, the representative of Ukraine said th at Ukraine had opened a tariff rate quota for 
imports of raw cane sugar (HS Code 1701.11) of  125,000 tons until 15 September 2004 with a 
specific import duty of € 30 per ton pursuant to the Law "On State Budget For 2004".  This was a 
tariff rate quota with no quantitative restriction.  Ou t-of-quota imports were subject to 50 per cent 
import duty, minimum € 300 per ton.  In addition, Law No. 1691 of 20 April 2004 authorized a tariff 
rate quota for clear glass bottles size 0.33-1.00 litre (HS Code 7010.91 21 00) for 2004-2005.  In-
quota imports were subject to zero duty, while 10 per cent import duty was levied on above-quota 
imports.  The laws authorizing tariff rate quotas fo r raw cane sugar and glass bottles were temporary.  
Responding to a specific question, he stated that Uk raine was not considering legislation to introduce 
a tariff rate quota on poultry products.   
75. The tariff rate quota for raw cane sugar was auct ioned.  The auctions were organized by 
authorized commodity exchanges under the superv ision of an Interdepartmental Committee.  The 
Minister of Economy and European Integration i ssued import licenses valid until 15 September of the 
current year to the successful bidders, and the St ate Customs Service reported the volume of licensed 
imports monthly to the Ministry of Economy and European Integration and to the Ministry of Agrarian Policy.  The Committee and the authori zed commodity exchanges published the quantity 
offered for sale, the terms of admission, and the place and date of the auction in two national 
newspapers seven days before the auction.  The Committee should receive the applications, 
accompanied by a notarized copy of the registration certificate of the legal entity or entrepreneur, no 
later than three days before the auction date.  The Committee would announce the list of participants 
the day before the auction, and minimum two particip ants were needed for the auction to be valid.  
Participants were required to pay an accreditatio n fee and an auction duty to the authorized 
commodity exchange, and transfer in advance the es tablished minimum price of one lot to a special 
account at the State Treasury.  Successful bidders settled the difference between the price of the acquired lots and the advance payment with the Stat e Treasury within three days after the closure of 
the trading session.  Purchased lots could not be r esold.  No applicant was authorized to buy more 
than 50 per cent of the import volume, and 20 per cent of the tariff rate quota was reserved for new 
entrants.  In 2003, the Supreme Rada had authori zed tariff rate quotas totalling 560,000 tons of raw 
cane sugar - 200,000 tons with a specific import duty of € 60 per ton, and an  additional 360,000 tons 
at € 6 import duty per ton.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 25 
 
 
 - Fees and charges for services rendered 
76. The representative of Ukraine said that the Custom s Code (Articles 47, 76, 77, 85, 86 and 87) 
and Cabinet of Ministers' Resolution No. 65 "O n Customs Duty Rates" of 27 January 1997 had 
established fees for customs-related services such as customs clearance, temporary imports or exports, 
storage, warehousing, issue of certificates, registrati on, etc.  The list of such fees is reproduced in 
Table 8(a).  However, in order to simplify th e clearance through Customs of motor vehicles and 
cargo, the Supreme Rada had approved the Law "O n Amendments to the Law of Ukraine 'On the 
Introduction of the Unified Fee charged at Points of Entry through the State Border of Ukraine'" 
No. 2659-II І on 12 July 2001.  The Law provided for a one -time unified fee levied at the border and 
covering customs inspection; sanitary, veterinary , phytosanitary, radiological and environmental 
controls; as well as the use of Ukraine's highways fro m the border to the point of destination.  The 
unified fee did not include import licence fees or ch arges for mandatory certifi cation, which were not 
levied at the border entry points.  The unified fee entered into force on 1 January 2004.  The unified fee was stipulated in EURO (Table 8(b)), but payabl e in hryvnia at the official exchange rate.  Beyond 
the unified fee, the new Customs Code of Ukraine No. 92-I У of 11 July 2002 envisaged only fees for 
customs clearance of goods outside the offices of th e customs authorities or outside regular working 
hours (Article 71), to be applied from 1 January 20 05.  Customs operations were effected round the 
clock.  Supplementary charges for off-location or overtime customs clearance  had been established by 
Resolution of the Cabinet of Ministers No. 93 of 18 January 2003, and ranged from US$ 20 to 
US$ 50 per hour worked (Table 8(a)).  Ships arri ving in Ukraine were charged port fees pursuant to 
Resolution No. 1544 of the Cabinet of Minister s "On Port Fees" of 12 October 2000 (detailed 
information is provided in documents WT/ACC/ UKR/110/Add.2, Annex 7, and WT/ACC/UKR/118, 
Annex 3). 
Table 8(b):  Unified fee for customs and other inspection, and for usage of Ukraine's highways
 
Unified fee in € 
Type of motor vehicle Capacity or weight of charged 
motor vehicle For performance of 
border control, per 
motor vehicle Supplement for use of 
Ukrainian highway to 
final destination, per 
kilometre 
From 10 to 30 seats inclusive  2 0.02 1. Buses  
Over 30 seats 5 0.02 
Under 20 tons inclusive 5 0.02 2. Trucks with or without 
trailers and tractors with 
or without semi-trailers  Over 20 to 40 tons inclusive 10 0.02 
Over 40 to 44 tons inclusive 10 0.1 
Over 44 to 52 tons inclusive 10 0.2 
From 52 to 60 tons 10 0.27 3. Heavy-weight motor 
vehicles  
Over 60 tons (per additional 10 ton) 10 0.78 
Under 5% inclusive - 0.05 4. Large-size motor 
vehicles with axial load Over 5% to 10% inclusive - 0.1 WT/ACC/SPEC/UKR/5/Rev.1 
Page 26  
 
 Unified fee in € 
Type of motor vehicle Capacity or weight of charged 
motor vehicle For performance of 
border control, per 
motor vehicle Supplement for use of 
Ukrainian highway to 
final destination, per 
kilometre 
Over 10% to 20% inclusive - 0.27 exceeding  
Over 20% for each next 5% - 0.15 
5. Large-size motor 
vehicles with exceeding 
of width, height, length 
parameters  For each parameter  - 0.03 
6. Railway car, container   2 - 
 
77. A Member noted that Ukraine charged port fees at differentiated rates – regular and reduced 
rate – according to the flag of the vessel, and requested that the two-fee system be removed upon 
accession to achieve consistency with Articles I, II and VIII of the GATT 1994.  In reply, the 
representative of Ukraine said that the Cabinet of Ministers had adopted Resolution No. 1069 "On 
amendments to the Regulation on port fees" on 17 July 2003.  The Resolution had equalized the 
regular and reduced-rate port fees for foreign owned vessels and removed completely the last restriction in the maritime transport services market.   
78. Some Members sought confirmation that an ad valorem  component of the former customs 
clearance fee for goods valued at more than US$ 1,000 had been eliminated on 1 January 2004.  
Specifically, the representative of Ukraine was requ ested to confirm whether Ukraine continued to 
levy ad valorem  charges for the customs clearance of goo ds for re-export; products brought into a 
licensed customs warehouse; goods under customs cont rol and goods at customs control zones within 
territories and in premises of enterprises that were storing such goods and other items, or after regular 
working hours, and whether any of the ship fees, be rthage fees, canal fees, lighthouse fees, cargo fees 
and other port fees were ad valorem  in nature.  These Members also not ed that the unified fee, while 
equal for domestic and foreign ope rators, depended on the type of ve hicle and not the cargo carried by 
it, and therefore asked Ukraine to clarify how the unified fee could correspond to the approximate cost 
of the services rendered.   
79. In reply, the representative of Ukraine referre d to the customs-related fees enumerated in 
Table 8(a) and applicable until 1 January 2005.  The ship, lighthouse, canal, berthage, anchor, 
administrative and sanitary fees for vessels were ge nerally stipulated in specific amounts per cubic 
metre, as detailed in document WT/ACC/UKR/118, Annex 3.  He stated that the unified fee implied a 
major simplification of border crossing procedures, and that the level of the fee corresponded to the 
average cost of all types of control performed at the border.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 27 
 
 
 80. [The representative of Ukraine confirmed th at Ukraine would ensure that any fees and 
charges for services rendered listed in Tables 8(a) a nd 8(b) or introduced in the future would only be 
applied in conformity with the relevant obligatio ns of the GATT 1994, and from the date of accession 
any application of fees and charges by Ukraine for services rendered on or in connection with 
importation or exportation would be in accordan ce with the relevant provisions of the WTO 
Agreements, in particular Articles I, V, VIII, X and XI of the GATT 1994.  After accession, 
information regarding the application and level of any such fees, revenues collected and their use, 
would be provided to WTO Members upon request .  The Working Party took note of these 
commitments.]   
- Application of Internal Taxes on Imports 
 -  Excise Taxes 81. Some Members noted that Ukraine's excise dut y regime differentiate d between imported and 
domestically-produced goods, providing for lower rates for domestically-produced wines, non-filter 
cigarettes, and certain motor vehicles, as well as reduced rates for ethyl alcohol used in research, 
laboratories or by health care institutions, and for the manufacture of certain goods.  Concerning 
alcoholic beverages, some Members also noted that  Ukraine required "excise stamps" to be fixed on 
each bottle prior to importation, whereas domestic producers were only required to affix the stamps 
before commercialization.  Ukra ine was requested to acknowledge the WTO inconsistencies in its 
present excise tax regime, and commit that Artic le III of the GATT 1994 would be observed fully 
from the date of accession.   
82. The representative of Ukraine said that excise taxe s were levied on alcoholic beverages, ethyl 
alcohol, tobacco, petroleum products and motor vehicl es on the basis of the Laws "On Rates of Excise 
Tax and Import Duties on Tobacco" No. 30/96- ВР of 6 February 1996, "On Rates of Excise Tax and 
Import Duties on Ethyl Alcohol and Alcoholic Beverages" No. 178/96- ВР of 7 May 1996, "On Rates 
of Excise Tax and Import Duties on Certain Categories of Vehicles" No. 216/96- ВР of 24 May 1996, 
and "On Rates of Excise Tax and Import Duties On Certain Commodities" No. 313/96- ВР of 
11 July 1996; as amended by the Laws "On Introduc ing Amendments to Certain Laws of Ukraine On 
Taxation, Manufacture and Circulation of Excisable  Goods" No. 195-IV of 24 October 2002 and "On 
Introducing Amendments to Certain Laws of Ukra ine On Taxation of Excisable and Certain Other 
Commodities" No. 347- ІV of 24 December 2002, and "On Amendments to the Law of Ukraine 'On 
the State Budget of Ukraine for the Year 2003' and certain other Legislative Acts".  The excise tax 
rates in force in July 2004 and the products affected are enumerated in Table 9.  As for the affixing of 
"excise stamps", he did not consider this an el ement of discrimination as foreign producers marked WT/ACC/SPEC/UKR/5/Rev.1 
Page 28  
 
 the alcoholic products and tobacco products destined  for the Ukraine market in the course of the 
production process, and so did Ukrainian manufacturers.   
83. He added that the Supreme Rada was considering a draft Law "On the Excise Duty" 
(Registration No. 3017), which would consolidate a ll laws currently governing matters related to 
excise taxation.  He stressed that the preferentia l tax rates applied to domestically-produced goods 
were temporary measures that would be phased out.  While finalizing the draft Law "On Excise Tax" 
(registration No. 3017) prior to consideration by the Supreme Rada, his Government intended to 
submit proposals to cancel the excise tax preferences on domestically-produced cars, pickup automobiles and motorcycles as well as component s used in the production of the motor vehicles, 
established by virtue of Articles 4 and 5 of the La w "On Excise Tax and Import Duty Rates on Certain 
Motor Vehicles" No. 216/96-VR of 24 May 1996.  The Law "On Excise Tax Rates on Ethyl Spirit 
and Alcoholic Beverages" imposed higher tax rat es on imported alcoholic beverages, but only until 
the date of Ukraine's accession to the WTO (Artic le 7).  His Government was developing and would 
shortly submit to the Supreme Rada for consider ation a draft Law "On Amending Certain Laws on 
Issues of Excise Taxation" which would accelerate the elimination of these higher taxes.  The 
mechanisms for the administration of excise taxes,  the monitoring of production procedures, and the 
circulation and designated use of ethyl spirit would be significantly improved.   
84. Some Members noted that, in addition to the pr eferential excise treatment of domestic auto 
production, the excise tax was based on the cubic capacity of the engine, which discriminated unfairly 
against automobiles with larger-siz e engines.  In their view, Ukraine should use a tax that did not 
differentiate in this manner if Ukraine intende d to maintain excise taxes on automobiles.   
85. The representative of Ukraine replied that Uk raine was supporting its automobile industry 
through excise tax exemptions.  The reduced exci se rates for domestically-produced vehicles were 
intended to be phased out by 1 January 2007, most likely by unifying the rates applied to 
domestically-produced and imported motor vehicles.   
 -  VAT 
86. The representative of Ukraine said that Value Added Tax was applied pursuant to the Law 
"On Value Added Tax" No. 168/97-SR of 3 April 1997, entering into force on 1 July 1997 and 
replacing the Cabinet of Ministers' Decree No. 14-92 "On Value Added Tax" of 26 December 1992.  
VAT was levied at the general rate of 20 per cen t, but numerous goods and services were exempt or 
zero-rated.  Thus, the Law had zero-rated coal, co al products and electricity provided to households 
until 1 January 2000, and zero rate VAT  was also applied to meat and milk products in Ukraine.  The  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 29 
 
 
 zero rate VAT for milk and meat products would be in force until 1 January 20 05.  Exports were zero-
rated.  Imports from the Russian Federation had been assessed VAT since 1 July 2001, except for 
crude oil, natural gas, natural gas condensate and ce rtain fuel elements (non-irradiated fuel rods and 
bumatic absorbers).  Ukraine exempted these en ergy products from VAT as the Russian Federation 
applied VAT on such goods exported to Ukraine.  He  added that Ukraine did not import these energy 
items from any other trading partner and was looking for a practical solution to this issue.   
87. Some Members noted that sales of domestic  automobiles were exempt from VAT until 
1 January 2008, and that many other sectors - fro m shipbuilding to aircraft and spacecraft - enjoyed 
similar treatment.  A Member noted that Ukraine provided several forms of VAT exemptions to its agricultural producers that were inconsistent with  Article III of the GATT 1994, irrespective of 
whether these measures constituted a form of domestic support to local producers, and requested 
Ukraine to repeal these policies.   
88. The representative of Ukraine replied that VAT exemptions for domestically-produced motor 
vehicles, components and spare parts, and on inputs used in the production by the manufacturers, were being addressed in amendments to the La w "On Stimulation of Automobile Production in 
Ukraine".  Moreover, the draft Tax Code of Ukraine,  expected to enter into force on 1 January 2005, 
aimed at the harmonization of provisions in its Chap ter IV Value Added Tax with the requirements of 
the WTO.  He noted that the Law "On Value Added Tax" exempted medicines registered in Ukraine 
from VAT, but that imported medicines were also VAT exempt.  The Law "On the State Budget for 
the Year 2004" No. 1344-IV had suspended this  provision during 2004 for both domestic and 
imported medicines.  Provisions of the Law "On Va lue Added Tax" had also been withdrawn for 2004 
with regard to the VAT exemption on imports of materials, equipment and components for 
shipbuilding and the construction of aircraft, except for companies which had signed contracts prior to 
the entry into force of the Law "On the State Budget for the Year 2004" and provided the advance 
payments received exceeded 20 per cent of the cont ract price.  He provided updated information on 
the status of VAT exemptions granted to legal entities in document WT/ACC/UKR/119. 
89. Concerning the VAT treatment of domestic agricu ltural production, he added that the regime 
applied to the production of milk and meat wa s different from the mechanism allowing other 
agricultural producers to deposit and use the assessed VAT for purchases of agricultural inputs.  Milk 
and meat (live weight) producers sold their output to the processors assessing VAT at a zero rate.  The 
processors applied 20 per cent VAT to the sales of  the final products, deducting 20 per cent VAT on 
all inputs, even though no VAT was collected on th e milk and meat in live weight purchased from 
agricultural producers.  For agricultural products ot her than milk and meat, the Law "On Value Added WT/ACC/SPEC/UKR/5/Rev.1 
Page 30  
 
 Tax" had exempted agricultural enterprises from VAT until 1 January 2004 with respect to 
transactions involving sales of goods (works, servic es) of their own production, including products 
manufactured under tolling arrangements, except fo r excisable goods.  These exemptions had been 
extended until 1 January 2005 through the Law "On Amendments to the Law "On the State Budget of 
Ukraine for the Year 2003" and certain other Legi slative Acts" No. 849-IV of 22 May 2003 and the 
Law "On the Prolongation of Effect of Certain Pr ovisions in the Law of Ukraine "On Value Added 
Tax"" No. 1352-IV of 28 November 2003.  He stres sed that agricultural producers were required to 
pay 20 per cent VAT on their inputs, and the agro-industry calculated 20 per cent VAT on agricultural commodities they purchased from agricultural produ cers.  However, these payments were not 
channelled into the State budget, but transferred to special accounts the agricultural producers held in 
commercial banks.  The agricultural producers coul d use the funds accumulated in these accounts to 
purchase agricultural inputs – fuel, seeds, fertili zer, pesticides and agricultural equipment or 
machinery – whether domestically-produced or im ported.  He considered these measures to be 
compliant with Article III of the GATT 1994, gene rating a subsidy tantamount  to "revenue foregone" 
by his Government and thus to be examined unde r the provisions of the Agreement on Agriculture.   
90. Some Members reiterated their view that discriminatory tax exemptions, irrespective of 
purpose, violated Article III of the GATT 199 4 and therefore had to be eliminated.   
91. [The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply its domestic taxes including the excise taxes an d the value added taxes in [full] compliance with 
the relevant provisions of the WTO including Articles I and III of the GATT 1994, in a 
non-discriminatory manner to imports from all WT O Members and to domestically produced goods 
[with exemption of automobiles until 1 January 2008].  The Working Party took note of this 
commitment.]  
- Quantitative import restrictions, including  prohibitions, quotas and import licensing 
systems 
92. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative import restric tions to be introduced (i) in the event of a 
significant deterioration in Ukraine's balance of pa yments, or reserves of gold and foreign currency; 
(ii) to protect human, animal or plant life or health; public morals; the environment; national treasures 
of artistic, historic or archaeological value; or na tional security; (iii) on imports of precious metals, 
except for banking metals; (iv) for the protecti on of intellectual property, including patents, 
trademarks and copyright; (v) to fu lfil Ukraine's obligations under intern ational treaties; or (vi) in the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 31 
 
 
 implementation of safeguard measures.  In his view, these provisions were in accord with the 
situations foreseen in Articles XII, XIX, XX and XXI of the GATT 1994.   
93. Importation (and exportation) of arms, amm unition, military equipment and products 
containing information constituting State secrets, wa s governed by the Law "On State Control over 
International Transfers of Products of Milita ry Designation and Dual Use" No. 549-IV of 
20 February 2003.  Those engaged in such trade requi red authorization from the Cabinet of Ministers, 
and the control procedures had been laid down in seve ral Resolutions of the Cabinet of Ministers, i.e. 
Resolution No. 384 "On Approval of the Regulati on on Procedures for Control over Exports, Imports 
and Transit of Products that may be used in the Manufacturing of Chemical, Bacteriological 
(Biological) and Toxic Weapons" of 22 April 19 97; Resolution No. 563 "On Approval of the 
Regulation on Procedures for Control over Exports, Im ports and Transit of Missile Devices, as well as 
Equipment, Materials and Technologies used in the Manufacturing of Missile Weaponry" of 
27 July 1995; Resolution No. 302 "On Approval of  the Regulation on Procedures for Control over 
Exports, Imports and Transit of Products that rela te to Nuclear Activities and may be used in the 
Manufacturing of Nuclear Weapons" of 12 March 19 96; and Resolution No. 1005 "On Procedures for 
Control over Exports, Imports and Transit of Cert ain Types of Devices, Equipment, Materials, 
Software and Technologies that may be used in th e Manufacturing of Armaments, Military or Special 
Equipment" of 22 August 1996.   
94. Some Members noted that Ukraine had restri cted livestock imports through annual quotas 
from 1997 to 2003 under the Law "On State Regulation of Agricultural Imports" No. 468/97 
of July 1997, subsequently amended by Law No. 32/98 of January 1998, and sought a commitment 
from Ukraine not to maintain, introduce or reve rt to any such quotas or any other quantitative 
restrictions that have no valid WTO justificati on after accession, and that Ukraine would conform 
with the provisions of Article XI:1 of the GATT 1994 and Article 4 of the Agreement on Agriculture.   
95. The representative of Ukraine replied that the validity of Article 3 of the Law "On State 
Regulation of Agricultural Impor ts" had expired in 2003, and livestock imports were no longer 
subject to quotas.  Import quotas were only applied in  connection with safeguard measures (Table 12).  
Ukraine's anti-dumping legislation provided for the use of anti-dumping duties, but not for import 
quotas nor for licensing.   
96. A Member noted a statement by Ukraine that import quotas allocated to individual importers 
"may not exceed 35 per cent of the size of the quota period or such other period envisaged by the relevant decision of the Commission" and questio ned the consistency of this requirement with 
Article 3:5(h) of the Agreement on Import Licensi ng Procedures.  The representative of Ukraine WT/ACC/SPEC/UKR/5/Rev.1 
Page 32  
 
 replied that this provision stemmed from the anti monopoly legislation of Ukraine.  However, an 
importer having exhausted his 35 per cent share of  a quota could apply again for another licence 
within the same quota period.   
97. On the subject of licensing, the representative of Ukraine said that Ukraine had implemented 
a licensing system to shield consumers against lo w quality products, and to protect the environment 
from ozone depleting substances.  Licensing require ments directed at low-quality imports were no 
longer in force as Article 16 of the Law "On Foreign Economic Activity" had been amended in 
July 2003.  A completed Questionnaire on Impor t Licensing Procedures was provided in document 
WT/ACC/UKR/99, subsequently re vised and updated in document WT/ACC/UKR/99/Rev.1.  The list 
of goods covered by the licensing regime and the li cence terms were decided annually by the Cabinet 
of Ministers upon a proposal from the Ministry of Economy and European Integration.  Goods subject 
to licensing in 2004 are listed in Table 10.  Im port licences applied in connection with safeguard 
measures were issued on a first-in first-out basis.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 33 
 
 
 Table 10:  Goods subject to import licensing in Ukraine  
HS Code Product description Agency issuing prior approval  
3808 10, 3808 20, 3808 30  Insecticides (except for veterinary 
medicines), fungicides, herbicides, other 
anti-sprouting products and plant-growth 
regulators, rodenticides  (except veterinary 
medicines), as well similar remedies  Main State Inspection for Plant 
Protection of the Ministry of Agrarian 
Policy 
- except for individual consignments 
of neocidole (3808 10 40 00), 
imported free of charge upon 
permission of the Ministry of Ecologic 
Resources exclusively for state testing, 
academic research and demonstrative 
experiments 
3808 90 Agricultural chemicals (plant growth 
regulators)  State Technological Center for 
Protection of Fertility of Soil of the 
Ministry of Agrarian Policy 
- except for individual consignments 
of larinate (3808 90 10 00), imported 
free of charge upon permission of the 
Ministry of Ecologic Resources 
exclusively for state testing, academic 
research and demonstrative 
experiments 
4907 00 10 00, 4907 00 91 00, 
4907 00 99 00 Unused postage, excise  labels and similar 
products being in circulation or have to be 
in circulation in the c ountry of destination; 
stamp-impressed paper   
3907 40 00 00 Optical polycarbonates for production of 
discs for laser reading systems   Ministry of Education and Science 
2833 25 00 00 Copper sulphate  
2710 00 98 00, 3004, 3208, 3209, 
3212, 3214, 3304, 3305, 3306, 
3307, 3402, 3403, 3405, 3506 91 
00 00, 3808, 3809, 3811, 3812, 
3814 00, 3820 00 00 00, 3824 90 
70 00, 3824 90 95 00, 3910 00 00  Products, which may contain ozone-
depleting substances, imported in aerosol 
package  
8415, 8418, 8424 10, 8476 21 00 
00, 8476 81 00 00, 9304 00 00 00  Products, which may contain ozone-
depleting substances 
2903 14 00 00, 2903 19 10 00, 
2903 30 33 00, 2903 41 00 00, 
2903 42 00 00, 2903 43 00 00, 
2903 44 10 00, 2903 44 10 00, 
2903 44 90 00, 2903 45 10 00, 
2903 45 15 00, 2903 45 25 00, 
2903 45 30 00, 2903 45 30 00, 
2903 45 35 00, 2903 45 40 00, 
2903 45 45 00, 2903 45 50 00, 
2903 45 55 00, 2903 45 90 00, 2903 46 10 00, 2903 46 20 00, 
2903 46 90 00, 2903 49 10 00, 
2903 49 30 00, 3824 71 00 00, 
3824 79 00 00, 3824 90 95 00, 
2903 14 00 00 Ozone-depleting substances Ministry of Environmental Protection 
Source: Resolution of the Cabinet of Ministers No.1996 "On the List of Goods, Export and Import of Which is Subject 
to Licensing, and Which Fall under the Quota Regime  in 2004" of 24 December 2003 (the Resolution does not 
establish any import quotas). 
98. He added that, for some of these products, the importer was required to receive prior approval 
from the relevant administrative agency before obt aining the import licence.  The prior approval was 
not automatic.  Thus, for importation of herbic ides permission was granted by the Main State WT/ACC/SPEC/UKR/5/Rev.1 
Page 34  
 
 Inspection on Plant Protection at the Ministry of Agricultural Policy, for ag rochemicals the relevant 
agency was the State Technological Center for protection of Land Fertility of the Ministry of 
Agricultural Policy, the Ministry of Science and Education approved the importation of optical 
polycarbonate for production of discs and laser reading systems, and the Ministry of Environmental Protection issued permits for ozone-depleting s ubstances and products containing ozone-depleting 
substances. 
99. Licence applications were processed by the Mini stry of Economy and European Integration 
or, by delegation of authority, by the Ministry of  Economy of the Autonomous  Republic of Crimea, or 
the relevant division of oblast, Kiev and Sevastopol city State administrations.  The import licence fee 
amounted to UAH 255 (about US$ 45) per application.  No deposit or advance payment was required.  
Licence applications could be filed at any time duri ng the year, the application should be considered 
within 15 working days, and a licence issued in the s hortest term possible.  The applicant could appeal 
a decision to refuse an import licence in a judici al order according to the provisions of the Civil 
Procedural Code and the Commercial Procedural Code.  Licences were not transferable between importers.  An import licence was valid until the end of the calendar year, but would still be effective 
for customs processing until 1 March of  the following year.  No penalties were imposed for partial or 
non-utilization of an import licence.   
100. A Member understood that the Law "On Fore ign Economic Activity" was being amended and 
sought further detail on the nature of the changes, in particular regarding Ukraine's application of 
import restrictions and its import licensing proce dures.  Ukraine was also  requested to provide 
information on import licenses issued by the Ministry of Agrarian Policy to import certain products, including fish and other seafood.   
101. The representative of Ukraine replied that the Law "On Foreign Economic Activity" was 
being revised to ensure full conformity with WTO ru les on trade remedies.  The Ministry of Agrarian 
policy did not issue import licenses for any product, including fish and other seafood, and imports of 
fish and seafood products were not subject to licensing in Ukraine.   
102. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
eliminate and would not introduce, re-introduce or ap ply quantitative restrictions on imports or other 
non-tariff measures such as licensing, quotas, bans , permits, prior authorization requirements, 
licensing requirements, and other restrictions having  equivalent effect, that cannot be justified under 
the provisions of the WTO Agreement.  He furt her confirmed that the legal authority of the 
Government of Ukraine to suspend imports and expor ts or to apply licensing requirements that could 
be used to suspend, ban, or otherwise restrict th e quantity of trade would be applied from the date of  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 35 
 
 
 accession in conformity with the requirements of the WTO, in particular Articles XI, XII, XIX, XX, 
and XXI of the GATT 1994, and the Multilateral Tr ade Agreements on Agriculture, Sanitary and 
Phytosanitary Measures, Import Licensing Procedures,  Safeguards and Technical Barriers to Trade.  
The Working Party took note  of these commitments.]   
- Customs valuation 
103. The representative of Ukraine said that Section XI, Chapters 46 and 47, of the new Customs 
Code No. 92-IV of 11 July 2002 and the Cabinet of  Ministers' Resolution No. 1375 "On Approval of 
the Procedure for Declaring the Customs Value of Goods that Move Across the Customs Border of 
Ukraine" of 28 August 2003, both of which had ente red into force on 1 January 2004, had replaced 
the previous valuation rules based on the Custom s Code of Ukraine of 12 December 1991.  He 
confirmed that the Cabinet of Ministers' Reso lution No. 1598 of 5 October 1998 had remained in 
force and effect until 1 January 2004.  An Englis h translation of the new Customs Code could be 
consulted at www.welcometo.kiev.ua. 
104. The new valuation regime was governed by Articles 259-273 of the Customs Code of 
Ukraine, establishing the contract price for the import of goods as the principal valuation method 
(Article 267) and the sequence for the applicati on of valuation methods in accordance with the 
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 
(the Customs Valuation Agreement ) in Articles 266 to  273.  A detailed examination of the provisions 
of the Customs Valuation Agreement and the corr esponding provisions of the new Customs Code was 
provided in document WT/ACC/UKR/110/Add.2, pag es 30-34.  The valuation provisions in the new 
Customs Code were, in his opinion, in full complian ce with the WTO Customs Valuation Agreement.   
105. Some Members stressed that the Interpretativ e Notes to the Customs Valuation Agreement 
were an integral part of the Agreement, and needed to be incorporated in full in national legislation.  
Moreover, Ukraine's legislation did not seem to pr ovide the right of appeal to a higher authority 
within the Customs administration as an option to ta king a matter to the courts, and Ukraine's practice 
regarding the publication of administrative rulings and judicial decisions did not appear to be in line 
with the requirements of Article 12 of the Customs Valuation Agreement.  Ukraine was also reminded that Article 7 of the Customs Valuation Agreement pr ohibited the use of arbitrary or fictitious values 
to determine the customs value; and that the Ag reement contained critical provisions concerning the 
withdrawal of goods against surety with the fi nal determination of customs value pending, the 
application of exchange rates, and protecting the c onfidentiality of information.  Moreover, Ukraine's 
Customs Code appeared not to contain any refere nce to the use of Generally Accepted Accounting 
Principles (GAAP), and its provisions appeared to di ffer from the text of the Agreement with respect WT/ACC/SPEC/UKR/5/Rev.1 
Page 36  
 
 to the definition of transactions value, lack of provisions for deduction from transaction value, 
deficiencies in the criteria for the use of transaction value between related parties, lack of procedural 
protection for declarants when the declared valu e was rejected, gaps and differences concerning the 
valuation of royalties and licensing fees, as well as inconsistencies regarding the circumstances for 
using the "fallback method" of valuation.  [Other  discrepancies between the provisions of the WTO 
Agreement and the Customs Code with regard to  valuation methods might be due to incorrect 
translation.] 
106. In reply, the representative of Ukraine said th at the State Customs Service was preparing a 
draft Law to amend the Customs Code to ensure the integration of the Interpretative Notes in 
Ukraine's legislation.  The right to appeal deci sions of the Customs authority was provided under 
Article 393 of the Customs Code.  Decisions of cu stoms offices subordinate to the regional customs 
administrations could be appealed to the regional customs administration, whose decisions could be 
brought before the State Customs Service.  Simulta neously, the appellant could also file a complaint 
with the local court at the place where the valuati on decision had been rendered.  In this case, the 
higher customs authority would terminate its consid eration of the complaint should the court accept 
the appeal.  The procedure for appeal against the court's decision was determined by the Code of 
Administrative Violations and other laws.  Admini strative decisions on valuation were at present 
published in the periodicals "Customs Affair",  "Customs Broker", "Customs Newspaper" and 
"Customs Parallel".  Court decisi ons were published in the periodical  "Court Practice of the Supreme 
Court of Ukraine in Commercial Cases".  The Cu stoms Code would be amended to stipulate 
mandatory publication of administrative and court d ecisions on valuation.  Decisions of the courts - 
particularly in the area of customs valuation - wo uld be placed on the Internet site of the State 
Customs Service.   
107. He added that Article 273 of the Customs C ode stated that "arbitrary and non-credible 
importation" could not be used to determine cu stoms values.  Article 264 of the Code did not 
authorize the Customs Service to charge the importer th e cost of verification of the declared value, but 
simply stated that the Customs Service would not reimburse the importer for any additional expenses 
incurred by him or her for having to file supplemen tary information with the Customs Service.  The 
exchange rates used by the Customs Service were the rates established by the National Bank for the 
day of commencement of customs clearance.  Confid ential business information could be disclosed by 
court order, in connection with criminal inves tigations conducted by law enforcement agencies and 
the tax administration, or if secrec y could endanger the life or health of the population (Article 30 of 
the Law On Information).  The requirement to use the Generally Accepted Accounting Principles 
would be stipulated in the legislative act adoptin g the Interpretative Notes.  Article 271 of the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 37 
 
 
 Customs Code included provisions for deductions from  the transaction value which, in his opinion 
were in line with the requirements of Article 5 of  the Customs Valuation Agreement.  [The English 
translation of new Customs Code would be redone to  eliminate inaccuracies caused by translation.]   
108. [The representative of Ukraine indicated that Ukraine will apply the WTO provisions 
concerning customs valuation from the date of  accession, particularly the Agreement on the 
Implementation of Article VII of the GATT 1994]. 
- Rules of origin  
109. The representative of Ukraine said that Ukra ine's non-preferential rules of origin were 
governed by Section XII of the 2002 Customs Code , Articles 276 to 285.  The Code established the 
main criteria for determining the country of origin  for goods, while the Resolution of the Cabinet of 
Ministers "On Approval of the Order of determinati on of Country of Origin of a Good, Crossing the 
Customs Border of Ukraine" No. 1864 of 12 De cember 2002 laid down detaile d rules.  Additional 
regulations would include a provision to include the requirements of Article 2(h) and Annex II, 
paragraph 3(d) of the Agreement on Rules of Origin , i.e. the right of an importer, exporter or any 
person with a justifiable cause to seek an origin dete rmination prior to shipment, delivered within 150 
days and valid for three years, providing the f acts and conditions underlying the assessment remain 
comparable.   
110. As to preferential rules of origin, these we re governed by international treaties and 
agreements concluded by Ukraine, notably the rul es of origin of the CIS countries, adopted by the 
Council of Governments of the Commonwealth of Independent Countries on 30 November 2000.  
These rules were based on the wholly-obtained or minimal processing criterion as well as, for 
processed goods, the substantial transformation crite rion involving change of tariff heading (at the 
four-digit level of the Harmonized System) and/or ad valorem percentage requirements.  Imports from 
a CIS country covered by the wholly-obtained crite rion included mineral resources, products of plant 
origin, animals and animal products, fish and fish pr oducts, products extracted from the sea bed, waste 
and scrap, high technology products made in open sp ace or on board spaceships owned or rented from 
the CIS country; or products manufactured exclusiv ely from the materials i ndicated above.  Simple 
assembly operations; the preparation of goods for sale or transportation; preservation during storage 
or transport; mixing operations wh ich did not result in an essen tially different product; and the 
slaughter of cattle did not constitute sufficient transformation or processing.  The rules included a provision on the right to request prior assessment of origin.  The rules had been published in official 
gazettes and were also accessible on the Internet.  The Customs Code included additional provisions WT/ACC/SPEC/UKR/5/Rev.1 
Page 38  
 
 concerning the confidentiality of information, the ri ght of appeal against decisions of the Customs 
authorities in court, and the absence of retroactivity, in accordance with  the Constitution of Ukraine.   
111. Asked about a mandatory requirement for certain imports to be accompanied by certificates of 
origin, the representative of Ukraine added that Ar ticle 282 of the Customs Code stipulated that 
certificates of origin were required for imports s ubject to preferential treatment by Ukraine; goods 
originating in countries which under the circumstan ces were subject to quantitative restrictions or 
other regulatory measures; stipulated in internationa l agreements or in Ukrainian legislation pertaining 
to the protection of public health, the environmen t, the rights of consumers, public order, State 
security, or other interests vital to Ukraine; or  when the documents submitted for customs clearance 
did not contain any indication of origin, or th e customs authorities had good reason to believe the 
declared origin to be incorrect.  Certificates of or igin were issued by the Chambers of Commerce in 
the exporting country.  Article 284 of the Code stated that customs clearance and the release of goods 
could be effected without a certificate origin agains t payment of full duties.  The "common" rate of 
import duty was always levied on imports not acco mpanied by certificates of origin.  However, 
importers could reclaim duty on goods enjoying preferential treatment by presenting the certificate of 
origin retrospectively within one year from the date of customs clearance.   
112. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
comply with the provisions of the WTO Agreement on Rules of Origin.  The Working Party took note of this commitment.]  
- Other customs formalities 
113. Some Members stated that Ukraine's custom s clearance procedures were cumbersome and 
encouraged Ukraine to make further progress in the simplification and reform of its customs regime.  
A Member noted that importers were required to present a "certificate of goods examination" issued by the Ukraine Chamber of Commerce and Industry  or its regional department, determining the 
commodity nomenclature of the importation, and wo ndered why this task could not be performed by 
customs officials.   
114. In reply, the representative of Ukraine said that  the new Customs Code aimed at simplifying 
customs procedures.  He also pointed to the unified  fee for customs inspection and road usage that had 
entered into force on 1 January 2004 as one of the actions Ukraine was taking to streamline clearance 
of vehicles and cargo at the border.  The State Customs Administration determined the commodity classification of goods.  In cases where the classification was a complex technical matter or the customs official and the importer (declarant) held differing views on the appropriate code, the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 39 
 
 
 declarant could address the Chamber of Trade and Commerce or its regional divisions in writing to 
obtain additional information or their interpretati on.  The Chamber of Trade and Commerce and its 
regional divisions identified the appropriate HS C ode pursuant to the Law "On Chambers of Trade 
and Commerce in Ukraine" No. 671 of 2 December 1997.   
- Preshipment inspection 
115. Noting that Ukraine did not require mandatory pre-shipment inspection of goods, some 
Members stated that Ukraine, in the event that pr e-shipment inspection services would be employed in 
the future, would need to ensure  that such services would be carried out in observance of WTO 
provisions, e.g. in the application of fees and ch arges for services rendered, other WTO requirements 
in customs processing, and in providing a right of ap peal to the Government of the decisions of pre-
shipment inspection entities.   
116. [The representative of Ukraine confirmed that  if Ukraine employed preshipment inspection 
services in the future, the Government of Ukrain e would ensure that the requirements of the WTO 
Agreement on Preshipment Inspection were fully implemented and that the operations of any 
preshipment inspection companies retained by  Ukraine met the requirements of the WTO 
Agreements, including the Agreement on the Implem entation of Article VII and Articles VIII and X 
of the GATT 1994.  The Working Party took note of these commitments.] 
- Anti dumping, countervailing duties, safeguard regimes 
117. The representative of Ukraine said that the Law "On Single Customs tariff" No. 2097-XII of 
5 February 1992 included general provisions for th e application of antidumping, countervailing and 
safeguard measures.   
118. Detailed provisions to implement the antidumpi ng regime were laid down in the Law "On 
Protection of National Producer From Dumped Imports" No. 330-XIV of 22 December 1998, as amended by Law No. 1595-III of 23 March 2000 and Law No. 860-IV of 22 May 2003.  The 
amendments were of editorial nature.  Antidumpi ng procedures were initiated by a domestic producer, 
or its labour or trade union, filing a complaint on beha lf of the domestic industry with the Ministry of 
Economy and European Integration.  The complaint should include evidence of dumping and injury, and establish a causal link between the dumped imports and the injury to the domestic industry.  The 
Ministry reviewed the complaint and decided whet her to conduct an investigation.  Antidumping 
investigations were carried out by the Ministry in  cooperation with the State Customs Service and the 
Interdepartmental Commission on International Trad e.  Decisions to apply antidumping duty, which WT/ACC/SPEC/UKR/5/Rev.1 
Page 40  
 
 was the only remedy provided for by law, were pr omulgated by the Interdepartmental Commission on 
International Trade.  Current antidumping measures in force and ongoing investigations are described 
in further detail in Table 11.   
119. He added that Ukraine's antidumping legislation was based on the Agreement on 
Implementation of Article VI of  the General Agreement on Tari ffs and Trade 1994 and, in his 
opinion, in compliance with the Agreement.  He stated that Ukraine had never been accused of 
violating WTO norms and requirements in the appli cation of antidumping measures.  However, the 
de minimis  thresholds with respect to the volume of dum ped imports were higher in current legislation 
than the thresholds stipulated in  the Agreement as these thresholds were based on the percentage of 
volume of consumption.  The implementa tion of several provisions related to de minimis in the Law 
was linked to Ukraine's entry into the WTO, notably it s Article 16, Part 4; and Article 12, Part 9 (Para 
2) and Part 7.  In response to a query from a Me mber whether Ukraine had not established a practice 
to inform the authorities in the exporting country of the initiation of an antidumping investigation, and only intended to do so upon accession to the WTO, th e representative of Ukraine replied that the Law 
provided for mandatory notification to the authorities in the country of export of the initiation of an 
antidumping investigation.  In practice, the Ministry  of Foreign Affairs provided such notification by 
informing the relevant authorities in foreign count ries.  He confirmed that no antidumping duty would 
be imposed if the imports of a given product c onstituted less than 3 per cent of the total import 
volume of this product.   
120. The Law "On Safeguards of National Industry Against Subsidized Imports" No.331-XIV of 
22 December 1998 established detailed provisions for the application of countervailing measures.  
The Law was based on the Agreement on Subsidi es and Countervailing Measures and was, in the 
opinion of the representative of Ukra ine, consistent with the requirements of the Agreement.  As with 
antidumping actions, investigations  were conducted by the Ministry of Economy and European 
Integration in cooperation with the State Custom s Service and the Interdepartmental Commission on 
International Trade.   
121. The representative of Ukraine said that the La w "On the Application of Safeguard Measures 
Against Imports to Ukraine" No.332-XIV of 22 December 1998 laid down detailed provisions for the 
application of safeguard measures.  Safeguard  measures were applied by decision of the 
Interdepartmental Commission on International Trad e following investigations conducted by the 
Ministry of Economy and European Integration.  Completed and ongoing safegua rd investigations are 
enumerated in Table 12.  Imports could be made s ubject to surveillance if the safeguard investigation 
failed to detect any injury to the domestic producer, but the threat of injury was deemed to persist.  In  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 41 
 
 
 such cases, the volume and value of imports woul d be monitored through non-restrictive import 
licensing.   
122. His authorities had reviewed the consistency of the Law with the requirements of the 
Agreement on Safeguards and had found most of the provisions to be in compliance with the 
Agreement.  However, some of the provisions of the Law were inconsistent, notably its Article 10, 
paragraph 3 which recognized that factors other than  increased imports could cause injury but did not 
require that injury from these other causes not be attributed to increased imports, as required in 
Article 4.2 of the Agreement on Safeguards; a nd Chapter IV, which provided for a "Surveillance 
Measure" if the Ministry established a threat of se rious injury in the course of the investigation - by 
necessity prior to a final determination - a measure which had no counterpart in the Agreement.  The 
provisions of Article 16 did not comply fully with the provisions of Article 5.1 of the Agreement on 
Safeguards.  Moreover, in applying definitive measures, Article 16.3 required the Commission to 
specify the countries, which was not consistent with  Article 2.2 of the Agreement, although Article 21 
exempted developing WTO members from this provi sion.  Articles 18 and 19 of the Law would also 
need to be revised to make the terms and pro cedures for review and liberalization of safeguard 
measures consistent with Article 7 of the Agreem ent.  In this connection, his Government had 
prepared a draft law to bring domestic legislation in line with WTO requirements.  The draft law had been submitted to the Supreme Rada  (Parliament) for consideration. 
123. Some Members highlighted a number of difficulti es experienced in connection with Ukraine's 
implementation of safeguard measures.  Concer ning safeguards taken in 2000 on imported plates, 
sheets, films and other Articles of polyurethane, Members noted late receipt of information which in addition had been insufficient to prove a surge in impor ts, the injury to industry, and the causal link.  
Moreover, the protective quotas had been set at appr oximately 2.5 times below the average of imports 
in the last three representative years, which was not consistent with Article 5 of the Safeguards 
Agreement.  These Members requested that this and other safeguard measures, and practice not 
corresponding to WTO rules, be eliminated as soon as possible. 
124. In reply, the representative of Ukraine not ed that imports of polyurethane had caused 
considerable injury to domestic producers and, sp ecifically, resulted in a 33 per cent decline in 
domestic production of polyurethane.  Th is effect had been established by a special investigation.  He 
noted that the application of special measures to imports of polyurethane had been terminated on 
3 October 2003 (Decision No. SP-83/2003/52-49 of the Interdepartmental Commission on International Trade).  At present, Ukraine applied saf eguard measures to imports of five items, four of WT/ACC/SPEC/UKR/5/Rev.1 
Page 42  
 
 them were subject to quotas and one item to an add itional duty.  More than 92 per cent of the imports, 
prior to the introduction of safeguards, originated in non-WTO Members.   
125. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
comply with the provisions of the WTO Agreemen ts on Anti-Dumping, Subsidies and Countervailing 
Measures, and Safeguards.  The Working Party took note of these commitments.]  
B. EXPORT REGULATIONS - Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
126. The representative of Ukraine said that export du ties had been introduced on the basis of the 
Laws "On Export Duty on Live Cattle and Hides" No. 180/96- ВР of 7 May 1996; "On Export Duty 
Rates for Seeds of Some Oil Crops" No. 1033- XIV of 10 September 1999, as amended by Law 
No. 2555- ІІІ of 21 June 2001, and "On Export Duty on Ferrous Waste and Scrap" No. 216-IV of 
24 October 2002.  He noted that the export duty on oilseeds, originally set at 21 per cent, had been reduced to 17 per cent in 2001.  The products c overed and the corresponding rates of duty at present 
are listed in Table 13.   
Table 13:  Export duties levied by Ukraine
 
Duty rate 
Goods' HS 96 code Goods' HS 96 description in per cent of 
customs value minimum 
(€/ton) 
Live animals: 
01.02.90100 Live cattle: Young cattle weighing 350 kg and less; 
Cattle weighing over 350 kg 75 1,500 
01.02.90310 Heifers (female bovines that  have never calved), cows, 
bulls, bullocks, etc.  55 540 
01.04.10 Live sheep  50 390 
Oilseeds: 
12 04.00900 Flax seeds, shatte red or non-shattered  17 - 
12.06.00900 Sunflower seeds, shattered or non-shattered  17 - 
12.07.99990 False flax seeds only  17 - 
Hides:  
41.01 Cattle hides  30 400 
41.02 Sheep or lamb skin  30 €1/animal 
41.03.90000 Pigskin only  27 170 
Ferrous waste and scrap: 
7204.1000 - Waste and scrap of cast iron - 30 
  - Waste and scrap of alloy steel: - 30 
7204.21 -- Of stainless steel - 30 
7204.2110 - - - Containing by weight 8% or more of nickel (ECSC) - 30 
7204.2190 - - - Other (ECSC) - 30 
7204.2900 - - Other  - 30 
7204.3000 -Waste and scrap of tinned iron or steel (ECSC) - 30 
  - Other waste and scrap: - 30  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 43 
 
 
 Duty rate 
Goods' HS 96 code Goods' HS 96 description in per cent of 
customs value minimum 
(€/ton) 
7204.41 - - Turnings, shavings, ch ips, milling waste, sawdust, 
filings, trimmings and stampings, whether or not in 
bundles:  - 30 
7204.4110 - - - Turnings, shavings, chips, milling waste, sawdust 
and filings (ECSC) - 30 
  - - - Trimmings and stampings: - 30 
7204.4191 - - - - In bundles (ECSC) - 30 
7204.4199 - - - - Other  - 30 
7204.49 - - Other:  - 30 
7204.4910 - - - Fragmentised (shredded) (ECSC) - 30 
  - - - Other:  - 30 
7204.4930 - - - - In bundles (ECSC) - 30 
  - - - - Other:  - 30 
7204.4991 - - - - - In bundles (ECSC) - 30 
7204.4999 - - - - - Other  - 30 
7204.50 - Remelting scrap ingots: - 30 
7204.5010 - - Of alloy steel (ECSC)  - 30 
7204.5090 - - Other  - 30 
 
127. Some Members stated that Ukraine's export duties were very high, with a strong trade-
distorting impact, and in some cases prohibitive for trade.  Ukraine was requested to continue phasing 
out its export duties, so that these would be eliminat ed by the date of Ukraine's accession to the WTO, 
and thereby allowing Ukraine to commit not to apply export duties as a Member of the WTO.   
128. In reply, the representative of Uk raine stated that export duties per se were consistent with the 
WTO Agreements, but he acknowledge d that high export duties could act as export barriers and hence 
needed reduction.  The export duty on oilseeds ha d resulted in increased capacity utilization among 
seed processors and higher domestic output of oil, ma rgarine, special fats and mayonnaise.  As for 
live animals and hides and skins, he noted that the consumption of meat and meat products had 
declined substantially in Ukraine in the 1990s to the detriment of domestic producers.  The 
introduction of export duty on hides had resulted in a substantial improvement in the structure of 
Ukraine's exports of hides.  However, Ukraine recognized the negative impact the export duties had 
on investment and bilateral trade, but a proposal to repeal the export duties on live cattle and hides 
had been defeated in the Supreme Rada in 2000, an d the Cabinet of Ministers had rejected a similar 
proposal in 2002.  The Customs and Tariff Council had recently approved a draft law which would reduce the export duty on cattle hides to 10 per cent (minimum € 100 per ton).  The proposal was 
currently before the Supreme Rada.  He stressed that agricultural producers which were legal entities 
in any case were allowed to export live cattle, excep t young cattle weighing 350 kg or less and hides 
from their own production, without payment of export duty.  The Ministry of Agrarian Policy had 
prepared a draft law which would reduce the expor t duty on oilseeds from 17 to 15 per cent.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 44  
 
 129. Some Members noted that Ukraine had also established minimum "indicative" export prices 
for a wide range of goods, and requested Ukra ine to explain why this measure should not be 
considered an export restriction, or related to export restrictions.  In their view, Ukraine should 
eliminate its minimum export prices by the date of  accession, and commit not to apply or revert to 
minimum export prices after accession, thereby ensuring conformity with Article 4 of the Agreement on Agriculture and Article XI:I of the GATT 1994. 
130. The representative of Ukraine replied th at the Commercial Code No. 436-IV of 
16 January 2003, which had entered into force on 1 January 2004, in its Article 189, clause 4, had 
maintained the legal basis to stipulate indicative pr ices.  In his view, Article XI:I did not apply to 
restrictions applied temporarily to prevent a serious  shortage of products of critical importance to an 
exporting country.  The Ministry of Economy and European Integration established the indicative 
prices based on analytical input from the State In formation and Analytical Centre for External 
Commodity Markets Monitoring (Derzhzovnishinform ).  The prices were binding on business entities 
entering into sales/purchase contracts.  The minimum indicative prices in force in July 2004 are listed 
in Table 14.  He added that he minimum indi cative prices were reviewed monthly, and updated 
information could be found on the website www.ukrdzi.com.ua.   
131. The indicative prices were established for products subject to export restrictions or "special 
regimes", products subject to special procedures according to Articles 19 and 20 of the Law "On Foreign Economic Activity", Ukrainian exports subject  to antidumping action in foreign markets, or 
as required to implement Ukraine's international obligations.  Thus, for agricultural products the 
indicative prices had been introduced to ensure e ffective implementation of Ukraine's export duties, 
while the indicative prices on ferrosilicium, ferro chrome silicon, ferromagnesium silicon, carbamide, 
rolled steel, heavy sheet rolled metal, ammonia a nd ferro-concrete reinforc ements were due to 
antidumping measures taken by foreign trading partne rs.  He added that the Order No. 547-a of the 
Ministry of Foreign Economic Relations and Tr ade of 31 August 1998 allowed business entities to 
deviate from the indicative prices if they could document factors that would justify a deviation from the stipulated price in their contracts.  
- Export restrictions, including export licensing procedures  
132. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative export restricti ons to be introduced (i) in the event of a 
considerable imbalance in the internal market, pa rticularly of agricultural goods, fish and fish 
products, foodstuff and priority industrial goods, as well as other goods of vital importance to 
Ukraine; (ii) to protect human, animal or plant lif e or health; public morals; the environment; national  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 45 
 
 
 treasures of artistic, historic or archaeological value;  or national security; (iii) on exports of precious 
metals, except for banking metals (Table 15); (iv) fo r the protection of intellectual property, including 
patents, trademarks and copyright; (v) to fulfil Uk raine's obligations under international treaties; or 
(vi) in the implementation of safeguard measures.  In his view, these provisions were in accord with 
the situations foreseen in Articles XI, XI X, XX and XXI of the GATT 1994 and the TRIPS 
Agreement.   
Table 15:  Precious metals subject to qu antitative export restrictions in Ukraine  
HS Code Product description 
2616 Ores and concentrates of precious metals 
2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not 
chemically defined; amalgams of precious metals 
7106 Silver (including silver plated with gold or platinum), unwrought or in semi manufactured forms, 
or in powder form (excluding banking metals) 
7108 Gold (including gold plated with platinum), unwrought or in semi manufactured forms, or in 
powder form (excluding banking metals) 
7110 Platinum, unwrought or in semi manufactured forms, or in powder form (excluding banking 
metals) 
7112 Waste and scrap of precious metal or of metal clad with precious metal 
 
133. He added that Ukraine primarily regulated expor ts through the application of export duties on 
some products, as noted above.  In addition, Ukra ine prohibited exports of  scrap non-ferrous metal 
pursuant to the Law "On Scrap Metal" No. 619-XIV of 5 May 1999.  He reiterated that Article XI:1 of 
the GATT 1994 did not apply to bans or restrictions on exports that were applied temporarily in order 
to prevent a serious shortage of products of cr itical importance to an exporting country.  The 
registration requirements for engaging in exportati on were the same as those for importation.  An 
activity licence was needed to export alcoholic be verages; ethyl alcohol, cognac and fruit spirits; 
tobacco products; narcotics, psychotropic subs tances and precursors; laser-readable discs and 
equipment for laser-readable discs, and polycarbo nate for the production of optical information 
storage devices; and holographic protection elements .  Goods subject to export licensing included - in 
addition to the items listed in Table 15 - (i) products , which might contain ozon e-depleting substances 
and imported in aerosol packaging; (ii) products  which might contain oz one-depleting substances; 
(iii) ozone-depleting substances; (iv) optical polycarbonates for the production of discs for laser 
reading systems; (v) textile products in categories 2, 2(a), 4, 5, 6, 7, 8, 12, 13, 15, 26/27, 29, 83, 117 exported to the EU; (vi) textile products in cat egories 435, 442, 444, 448 exported to the United 
States; (vii) rolled flat metal, alloyed and plain st eel exported to the EU; and (viii) certain types of 
rolled flat metal from carbonic steel, hot rolled, wit hout electrolytic or other metal covering, not in 
rolls, and more than 150 mm width, exported to th e United States.  The export licences were issued to WT/ACC/SPEC/UKR/5/Rev.1 
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 control exports, but were not restrictive in nature.  He confirmed that no products were subject to 
export duty as well as licensing.   
134. Some Members requested full information i ndicating the basis on which Ukraine would 
assess that a serious shortage of products of crucial importance to Ukraine continue to exist.  Ukraine 
should also detail the measures applied to domestic producers (to justify measures under 
Article XX(g)) and any government stabilizati on plans in place (to justify measures under 
Article XX(i)).  Unless such justifications could be provided, Ukraine's export restrictions on non-
ferrous metals and scrap metal would need to be eliminated by the date of accession.  Some Members noted that the export ban on non-ferrous scrap had be en in place for five years, and considered the ban 
clearly non-WTO consistent.  Moreover, the Governme nt of Ukraine appeared to have suspended the 
issuance of licences for ferrous scrap in February 200 4, effectively halting the exportation of scrap.   
135. The representative of Ukraine replied that non-fe rrous metal scrap, which constituted a raw 
material for Ukraine's metallurgy industry, was in  critically short supply.  Ukraine had no other 
domestic source of raw material for most non-ferrous  metals.  He added that all contracts for the 
exportation of metal scrap were subject to regist ration pursuant to the Law "On Scrap Metal".  
Ukrainian exports of ferrous scrap had not been su spended, but re-registration had been required for 
all registered and ongoing export contracts for ferrous  scrap in February 2004.  Exports of scrap metal 
from Ukraine had averaged 166,000 tons in the first four months of 2004. 
136. Some Members noted that Ukraine appeared  to apply export licence fees derived in 
proportion to individual income in Ukraine or as a percentage of the transaction value, whereas 
Article VIII of the GATT 1994 stated that all fe es and charges related to importing or exporting 
should be limited to the approximate cost of the services rendered.  Ukraine was invited to describe 
the steps it was taking to ensure the consistency of its fees and charges with the provisions of 
Article VIII of the GATT 1994 prior to accession.   
137. The representative of Ukraine said that export licences were issued against a fee equal to 
0.1 per cent of the value of the export contract.  He added that, pursuant to Cabinet of Ministers' 
Resolution No. 285 of 7 March 1998, customs cleara nce of scrap metal and ferrous and non-ferrous 
metal scrap was subject to a fee five times higher than the ordinary customs clearance fee for such 
transactions, except for business entities exporting su ch products pursuant to a State program for 
utilization of metals in common types of ammuniti on not suitable for further use and storage.  The 
additional fee for customs clearance of metal scrap  was set to be eliminated on 1 January 2005 
pursuant to Law No. 1344 of 27 November 2003 and Cabinet of Ministers' Resolution No. 1995 of  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 47 
 
 
 24 December 2003.  Ukraine would also revise its e xport licence fee to reflect the actual cost of the 
services rendered.   
138. Some Members requested that Ukraine remove, by the date of accession, the WTO-
inconsistent policies in relation to exports of live animals, hides and skins, non-ferrous metal scrap 
and sunflower seeds and commit not to introduce or revert to any such export restrictions after 
accession in order to maintain conformity with Ar ticle XI:1 of GATT 1994 and, in view of the 
discriminatory effect such restrictions may have on  imported products, to comply with Article III:4 of 
GATT 1994 and Article 4 of the Agreement on Agriculture.   
139. [The representative of Ukraine said that on accession Ukraine will ensu re that any export 
quantitative controls or export licensing requirement maintained or introduced are consistent with the 
relevant WTO provisions, including those contai ned in Articles XI, XVII, XX and XXI of the 
GATT 1994]. 
- Export subsidies 
140. The representative of Ukraine stated that Ukra ine had no export subsidy measures in place.   
141. Some Members sought a commitment from Ukrain e that from the date of accession it will not 
maintain subsidies, including export subsidies which met the definition of a prohibited subsidy, within 
the meaning of Article 3 of the Agreement on S ubsidies and Countervailing Measures and that it will 
not introduce such prohibited subsidies in the fu ture, and that export financing and other export 
promotion policies will be operated in conformity with WTO provisions.   
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 
142. Some Members requested that Ukraine provide  information on its non-agricultural subsidy 
programmes in the format applicable to WT O Members under the Agreement on Subsidies and 
Countervailing Measures (ASCM). 
143. In reply, the representative of Ukraine provided a draft notification of industrial subsidies, 
circulated in document WT/ACC/UKR/116.  The document covered programmes for the special 
economic zones and priority territories, technological  parks, as well as secto r-specific programmes for 
fisheries, shipbuilding, the automotive sector, aircra ft construction, the space industry, coal mining, 
and publishing (of books).  On a general note, he  observed that tax arrears had been written off for WT/ACC/SPEC/UKR/5/Rev.1 
Page 48  
 
 insolvent enterprises in 2001.  This was a one-tim e write-off based on the Law "On Procedures for the 
Repayment by Taxpayers of Arrears to B udgets and State Target Funds" No. 2181 of 
21 December 2000.   
144. The Law "On Measures of State Support for the Ship-Building Industry in Ukraine" 
No. 1242-XIV of 18 November 1999, as amended, established the legal basis for support to the shipbuilding industry.  The Law was set to expi re on 1 January 2005.  Support was available for 
market development, cost reduction measures, rese arch and development, and projects to enhance 
productivity.  Subsidies were provided in the form of deferred tax payments, notably for advances 
received from clients, which would only be booked and subject to profit tax at the time of a ship's 
delivery; VAT and customs duty exemptions on impor ted materials, equipmen t and assembled parts 
provided goods of similar specifications were not manufactured in Ukraine; exemption from payment 
of land tax; zero rated VAT on the final products ; and a VAT exemption on design and development 
works.  The Cabinet of Ministers approved the list of shipyards eligible for support, as well as an annual list of products covered by  the VAT and customs duty exemptions.  The approval was based 
on the results of these enterprises in previous year s.  The list of currently approved shipyards, 
covering 43 enterprises, is reproduced in docum ent WT/ACC/UKR/110/Add.2, Annex 9.  The land 
tax exemption had been withdrawn with the promul gation of the State budget for 2004.  In addition, 
the budget law suspended the VAT exemption on imported and certain domestic inputs (services 
rendered by Ukrainian design and development ente rprises) as well as the zero rated VAT applied on 
domestic sales, except for enterprises which had signed contracts and received advance payments 
exceeding 20 per cent of the contract value prior to  the entry into force of the Law "On the State 
Budget of Ukraine for 2004" No. 1344-IV of 27 November 2003.   
145. As for support to coalmining, the representative of Ukraine said that subsidies were governed 
by the policies laid down in the Mining Law and a restructuring programme "Ukrainian Coal", 
approved by Cabinet of Ministers' Resolution No . 1205 of 19 September 2001.  The purpose of the 
subsidies was to modernize the mining industry an d thereby reduce production costs.  According to 
Cabinet of Ministers Order No. 182- р of 31 March 2003, the overall level of support was not to 
exceed 5 per cent of the cost of production.   Di rect subsidy payments we re provided pursuant to 
Cabinet of Ministers' Resolution No. 1311 "On Procedures for Provision and Identification of 
Amounts of State Support to Coal Mining Enterpri ses for Partial Coverage of Production Cost and 
Construction and Technical Re-equipment of Ente rprises producing Coal, Lignite (Brown Coal) and 
Peat" of 21 August 2003.  Previously, subsidies ha d been provided pursuant to Cabinet of Ministers' 
Resolutions No. 1733 of 27 December 2001 and No. 26 of 6 January 1999.  The Ministry of Fuel and 
Energy approved the payments, which were allocated  by its Industry Commission within the limits set  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 49 
 
 
 by the budget.  The Commission assessed the effici ency of the subsidies on a monthly basis, and 
would make a proposal to the Ministry on adjustment in support levels for the next budgetary period.  
No end date had been set for the subsidy programme for the coal mining industry. 
146. The Ministry estimated the annual production of  various types of coal, and would target 
support toward those types of coal where production would fall short of domestic demand.  Eligible 
for support were enterprises which satisfied all of  four criteria, i.e. (i) possessing considerable 
reserves of quality coal; (ii) inability to support viable modernization from own funding; 
(iii) reporting an operating loss for the last acc ounting year; and (iv) provision of adequate 
documentation on the enterprise's financial situa tion.  Support was allocated to State-owned and 
privately owned enterprises alike.  Asked to prov ide data on coal production,  exports and level of 
support, he added that during the first nine months  of 2003 total production of coal had amounted to 
44.6 million tons, of which 1.1 million tons had been  exported.  Two third of the exported coal was 
produced by mines which did not receive St ate support, while the support accounted for 
approximately 9 per cent of the cost of production for the subsidized enterprises exporting coal.   
147. The Law "On State Support of Aircraft Constr uction Industry in Ukraine" No. 2660-III of 
12 July 2001 provided for deferred tax payments to the aircraft industry from 1 January 2002 until 
1 January 2007.  Tax benefits included a delay in the booking to income of advance and preliminary 
payments from clients until delivery of the aircra ft or final product; exemption from land tax; and 
VAT and tariff exemption on imported materials, equipment and components provided such goods 
were not manufactured in Ukraine.  The Cabinet of Ministers approved an annual list of products 
covered by the VAT and customs duty exemptions.  The VAT privileges for the aircraft industry had 
been suspended for 2004 pursuant to the Law "On the State Budget of Ukraine for 2004", except for 
enterprises which had signed contracts and receive d advance payments exceeding 20 per cent of the 
contract value prior to the entr y into force of the Law.   
148. The Law "On State Support of Space Activity" No. 1559-III of 16 March 2000 provided tax 
benefits to the space industry until 1 January 2009.   The industry was exempted from the land tax, 
imported inputs were exempt from import duty and VAT, and VAT was zero rated for sales of final 
products in the domestic market.  The Cabinet of  Ministers approved the list of products, import 
volumes and related procedures for VAT exempt imported inputs.   
149. Tax benefits to the construction industry were based on the Law "On Amending Some 
Legislative Acts of Ukraine due to Adoption of th e Law of Ukraine 'On Performing an Experiment in 
Housing Construction on the Basis of Kyivmiskbud Holding Company'" No. 1694-III of 20 April 2000.  The benefits were  related to housing savings account s held by individuals and banks' WT/ACC/SPEC/UKR/5/Rev.1 
Page 50  
 
 reserves for long-term savings deposits.  The pr ogramme would be in place until 1 January 2006.  
However, a VAT exemption for the fiduciary management services of authorized banks had been 
suspended for 2004 according to the Law "On the State Budget of Ukraine for the Year 2004".   
150. Subsidies to the steel industry had been provided from 1 July 1999 to 1 January 2002 
pursuant to the Law "On the Conduct of the Economi c Experiment at Enterprises of the Mining and 
Smelting Sector in Ukraine" No. 934-XIV of 14 July 1999.  The programme had expired and no 
subsidies were provided during 2003.  The chemical  industry had been grante d investment incentives 
until 1 January 2003 in accordance with the Law "On Taxation of Enterprise Profit".   
151. The representative of Ukraine said that the suppor t regime applicable to the automotive sector 
depended on the date of approval of the invest ments.  Investment projects approved before 
1 January 2004 were governed by the Law "On Stim ulation of Automobile Production in Ukraine" 
No. 535/97-VR of 19 September 1997.  The Law, as amended, provided subsidies in the form of 
deferred tax payments to the motor vehicle industr y, i.e. manufacturers of automobiles, buses and 
spare parts.  Eligibility was linked to the le vel of investment; for passenger cars minimum 
US$ 150 million, trucks and buses at least US$ 30 million, and minimum US$ 10 million for the 
production of components and spare parts.  Exemptions  from land tax were also linked to the level of 
investment.  The Law originally specified that privile ges with respect to direct and indirect taxes and 
customs duties were limited to firms having registered their investment programmes with the Cabinet of Ministers.  The programmes had to provide for step-by-step increase of local sourcing of 
automobile components to not less than 70 per cent by the end of the tenth year from the start-up of 
the investment programme.  Howeve r, the local content requirement had been eliminated through the 
Law "On Amending the Law "On Stimulation of Au tomobile production in Ukraine"" No. 2779-II of 
15 November 2001.  He also noted that the Law "O n the State Budget of Ukraine for 2004" suspended 
the VAT privileges for domestically-produced auto motive vehicles during 2004.  The Law "On Rates 
of Excise Duty on Motor Vehicles" No. 216/96 of 24 May 1996, which exempted domestically-
produced vehicles from excise tax, provided the manufacturers produced more than 1,000 units annually, remained in force.  In his opinion, Ukraine's support to automotive investment approved 
before 1 January 2004 did not violate Article 3 of the Agreement on Subsidies and Countervailing 
Measures, but he recognized the existence of a TRIM.   
152. As for enterprises producing automobiles, mo torcycles and spare parts under investment 
projects approved during 2004 to 2008, these projects were governed by the Law "On Development of 
the Automobile Industry of Ukraine" No. 1624-IV of  18 March 2004, which had entered into force in 
May 2004.  The benefits provided to a qualifying producer included import duty exemption on goods  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 51 
 
 
 and components used in the construction, modern ization and refitting of the production facilities; 
exemption from corporate profit tax for reinvested profits; and exemptions from the payment of 
import duties on inputs used to produce automobiles, motorcycles and spare parts originating in 
Ukraine.  Automobiles, motorcycles or spare parts we re considered to be of Ukrainian origin provided 
the value of inputs originating elsewhere amounted to  less than 50 per cent of the ex-factory price set 
by the producer.  The 2004 Law did not provide for VAT exemptions, but the excise tax exemption 
provided according to the Law "On Rates of Ex cise Duty on Motor Vehicles" No. 216/96 of 
24 May 1996 would also apply to newly approved projects.  The benefits accorded through the 2004 
Law were set to expire on 31 December 2008.   
153. The representative of Ukraine acknowledged non-co mpliance with Article 3 of the Agreement 
on Subsidies and Countervailing Measures, as well  as the existence of a TRIM, for automotive 
projects approved during 2004 to 2008.  However, referring to Article 5 of the Agreement on Trade-
Related Investment Measures and Articles 28 and 29 of the Agreement on Subsidies and 
Countervailing Measures, Ukraine would seek a tran sition period until the end of 2008 for the non-
compliant measures.   
154. Some Members considered the tax privileges ac corded to the Ukrainia n automotive industry 
de facto discriminatory as they applied only to two producers.  Eligibility linked to minimum 50 per 
cent local input and certain production stages to be performed locally appeared  to constitute a local 
content requirement inconsistent with Article 3 of the Agreement on Subsidies and Countervailing 
Measures and Article III:5 of the GATT 1994.  In th eir view, these measures should be brought into 
full WTO conformity upon accession.   
155. Some Members sought a commitment from Ukra ine that from the date of accession it would 
not maintain subsidies, including export subsidies which met the definition of a prohibited subsidy, 
within the meaning of Article 3 of the Agreemen t on Subsidies and Countervailing Measures and that 
it would not introduce such prohibited subsidies in the future, and that export financing and other 
export promotion policies would be operated in conformity with WTO provisions.   
156. [In reply the representative of Ukraine stated th at Ukraine would like to take occasion of the 
three year transitional period granted on the basis of Article 28.1(b) of the Agreement on Subsidies 
and Countervailing Measures to bring domestic regul ation for automotive industry in compliance with 
the WTO provisions.] WT/ACC/SPEC/UKR/5/Rev.1 
Page 52  
 
 - Technical barriers to trade, sa nitary and phytosanitary measures 
157. The representative of Ukraine said that the principal laws governing standards, technical 
regulations and conformity assessment were th e Laws "On Standardization" No. 2408-III of 
17 May 2001, "On Conformity Assessment" No. 2 406-III of 17 May 2001, "On Accreditation of 
Conformity Assessment Bodies" No. 2407-III of 17  May 2001, and "On Me trology and Metrology 
Activity" No. 113/98 of 11 February 1998; and fo r mandatory product certification the Laws "On 
Protection of Consumer Rights", "On State Regula tion of Imports of Agricultural Products", "On 
Labour Protection", "On Quality and Safety of Foodstuffs and Raw Food", "On Communications", 
"On Highway Traffic", "On Transport", "On Permissible Activity in the Area of Nuclear Energy Use", and "On Tourism".  He provided a detailed comparis on between Ukraine's basic legislation in this 
area and the provisions of the TBT Agreement in document WT/ACC/UKR/113, adding that the 
Supreme Rada had adopted the Law "On making ame ndments to the Law of Ukraine "On metrology 
and metrological activity"" No. 1765-IV on 16 June 2004.  The Amendments did not contradict the 
principles of the WTO TBT Agreement and primaril y introduced modern inte rnational terminology 
and principles in the area of metrology.   
158. Producers were responsible for the marking of  their products, and imported goods which did 
not comply with marking requirements could not be so ld in Ukraine.  Requirements were specified in 
the Laws "On Protection of Consumer Rights", "On Quality and Safety of Foodstuffs and Raw Food" 
and "On State Regulation of Production and Turn over of Ethyl Alcohol, Cognac and Fruit Alcohol, 
Alcoholic Beverages and Tobacco Products".  The Department of Consumer Protection within the 
State Committee of Ukraine for Technical Regul ation and Consumer Polic y (Derzhspozhyvstandart) 
supervised the compliance with marking requirement s through random inspections at the retail level.  
Producers and importers of special dietary food product s had to obtain the consent of the Ministry of 
Health.   
159. The State Committee of Ukraine for Technical Regulation and Consumer Policy 
(Derzhspozhyvstandart) was the central body of execu tive power in the area of standardization and 
technical regulation as well as a specially authorized  central body of executive power in the area of 
conformity assessment.  The Committee developed and implemented the policy of Ukraine in these 
areas.  In the area of standardization, priority w as given to harmonization with international standards 
and, in adopting regional standards as national st andards, preference was given to those regional 
standards that were identical to international sta ndards.  He noted that approximately 80 per cent of 
the 1,314 national standards adopted during 2001-2003 we re identical to international standards.  In  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 53 
 
 
 all, some 1,500 harmonized standards were in effect  in early 2004, and he estimated that around 8,000 
standards would need to be implemented in Ukraine.   
160. Concerning technical regulations and conformity  assessment, he noted that Ukraine operated 
a State certification system (UkrSEPRO) based on six certification schemes, i.e. certification of either (i) single products; (ii) groups of products or articles; (iii) serially manufactured products; 
(iv) products with examination/inspection of producti on; (v) products with attestation of production; 
or (vi) products with assessment of a quality system or certification of a quality system.  The State 
Committee had drawn up a list of the products subject  to mandatory certification, approved by Order 
No. 498 of Derzhspozhyvstandart of  30 August 2002.  However, the coverage of the mandatory 
certification system was diminishing gradually as Uk raine was reviewing its regulations to conform 
with basic international practice, i.e. compliance wi th standards which - by definition - was voluntary, 
or mandatory requirements to be pr omulgated in technical regulations.  Thirty categories of low-risk 
goods had been removed from the list in 2002, an d Ukraine intended to revise the list in 2004 to 
eliminate additional low-risk goods from mandatory cer tification.  He stated that Ukraine would not 
resort to mandatory certification if the legitimate objectives could be met in a less trade-restrictive 
manner.  The Laws "On Standard ization" and "On Conformity A ssessment" would be amended to 
ensure full compliance with Article 2 of the TBT Agreement.   
161. Some Members noted that the Ministry of Ag riculture imposed technical regulations and 
requested information about such technical regula tions, in particular govern ment-mandated shelf-life 
standards applicable to imported fish products.  Ukraine appeared also to have introduced new 
restrictions on the port of entry for fish products.  Ukraine was encouraged to continue reviewing the 
list of products subject to mandatory certification w ith a view to removing lower risk products such as 
cocoa beans, coffee beans, roasted and ground coffee, and powdered flavours. 
162. The representative of Ukraine confirmed that the Ministry of Agriculture could impose 
technical regulations pursuant to the Law "On St andardization" No. 2408-III of 17 May 2001.  
Interstate Standard (DSTU) 1168-86 mandated a use-by -date term from four months to one year for 
fish products.  Fish products which did not co mply with the shelf-life requirements under this 
standard could not be circulated within the territo ry of Ukraine.  He stated that the requirement 
applied equally to domestic and im ported fish products.  He denied that Ukraine had introduced new 
requirements or border measures on the importation of  food, agricultural or fish products.  Asked 
about the existence of multiple testing requirements by different public authorities, he added that 
imported food raw materials and food products of animal origin were subject to veterinary and/or 
sanitary examination and certification.  The Law "On Veterinary Medicine" and the Cabinet of WT/ACC/SPEC/UKR/5/Rev.1 
Page 54  
 
 Ministers' Decrees "On Standardization and Certifi cation" and "On State Supervision of Compliance 
with Standards, Norms and Rules, and Sanctions for Violations thereof" had been amended in 
February 2003 to eliminate duplication of supervis ory and controlling functions in central agencies of 
executive power.   
163. Some Members welcomed the steps that Ukraine was taking to make technical regulations, 
standards, and conformity assessment procedures compatible with WTO obligations, including the 
"modular approach" to conformity assessment based on ISO/IEC provisions, although Ukraine was 
also reminded that the adoption of regional standa rds, regulations or systems would not necessarily 
constitute compliance with WTO TBT requirements.  Some Members suggested that producers should 
be allowed to choose between different conformity  assessment procedures depending on the level of 
risk to consumers, workers and others, including th e choice of a manufacturers' declaration for low to 
medium risk products and, for higher risk produc ts, third party certification such as ISO 9000 should 
constitute an alternative to cos tly and time-consuming plant inspections.  Ukraine was requested to 
indicate the maximum period of time needed for the conformity assessment procedures, as well as the establishment and publication of conformity assessmen t fees proportional to the services rendered.  
Some Members also noted that Articles 10 and 12 of the Law "On Conformity Assessment" restricted 
the accreditation of conformity assessment bodi es to those resident in Ukraine.   
164. In reply, the representative of Ukraine said that producers could opt between conformity 
assessment schemes based on the analysis of pr oduction documents and t echnical supervision, 
inspection of production, attestation of production, and certification or assessment of compliance with 
ISO 9000.  The Law "On Conformity Assessment" (Articles 9 to 11) allowed manufacturers' 
declaration of conformity, although such declarations  could not substitute for conformity certificates 
required for goods subject to mandatory certification.   He added that 11 technical regulations had 
been adopted covering the conformity assessment modul es used in technical regulations and rules for 
the granting and use of marks of conformity; the safety of low-voltage equipment; electric household 
refrigerating devices; electromagnetic compatibility ; non-automatic weighing devices; and the safety 
of gas appliances; boilers; simple pressurized v essels; equipment operating under pressure; lifts; and 
toys.  An overview of the recommended certification schemes (models) in Ukraine is presented in 
Table 16.  The duration of the works depended on the certification scheme chosen.  A list of fees did 
not exist; these were calculated case-by-case pursuant to the "Rules on Determinations of the Cost of Works to certify Products and Service", registered with the Ministry of Justice and published in the 
Official Viysnyk of Ukraine No. 14/1999.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 55 
 
 
 165. Ukraine allowed the accreditation of privat e conformity assessment bodies, but had no 
intention to permit accreditation of non-resident  conformity assessment bodies at this stage.  
However, Ukraine intended to negotiate agreemen ts for the mutual recognition of the results of 
conformity assessment procedures in accordance with  Article 6.3 of the TBT Agreement.  Once 
Ukraine's National Accreditation Agency would b ecome a member of ILAC, Ukraine would work 
towards increasing the acceptance of test results of  laboratories accredited with and notified by ILAC 
member bodies.   
166. He added that Order No. 633 of Derzhs tandart "On Approval of Procedures for 
Accomplishment of Works concerned with Certific ation of Foreign Seria lly Manufactured Products" 
of 18 August 1998 had been repealed by Derzhs tandart Order No. 514 of 25 September 2002, and 
thereby been brought into compliance with Article  5 of the TBT Agreement.  Imported goods were 
certified under the procedures and rules applicable  to domestically-manufactured products.  The 
introduction of technical regulations  on conformity assessment would give manufacturers the right to 
choose the conformity assessment procedure for their products.  Importers could obtain serial conformity certificates, valid for five years based on the selected scheme of certification, prior to the 
importation of a good subject to manda tory certification.  Goods importe d with serial certificates were 
not tested at the border unless it was evident that the goods had been damaged during transportation.  
In the absence of a serial conformity certificate, testing would be performed  upon importation to issue 
a certificate of conformity for the specific shipment.   
167. Regarding establishment of a TBT Enquiry Poin t, the representative of Ukraine said that 
Cabinet of Ministers' Resolution No. 84 of 1 Febr uary 1995 had establishe d a National Information 
Centre of the International Information Netw ork (ISONET), allowing Derzhspozhyvstandart to 
provide regular information (notifications) on the development and adoption of technical regulations, 
products subject to mandatory certification, standa rdization programmes, as well responses to queries 
of WTO members.  Draft conformity assessment procedures were published on the website of the 
Derzhspozhyvstandart.  Draft produc t standards and technical regul ations were not published, 
primarily for technical and financial reasons.  He confirmed that Ukraine would implement the Code 
of Good Practice for the Preparation, Adoption, a nd Application of Standa rds (Annex 3 of the TBT 
Agreement) as well as the requirements for comments under Item 6 of Annex 2 and Articles 2, 3, 5, 
and 7 of the TBT Agreement in its national legisl ation by the date of accession.  Ukraine would 
accordingly establish a formal procedure to give fa ir consideration to public comments prior to the 
adoption of final rules.  He also confirmed that  Ukraine would establish a single point for enquiry and notification.  [Specific information to follow; for the time being queries can be directed to 
dstu@issi.kiev.ua or by dialling 380 44 268-92 -73 (telephone) or 380 44 268-54-02 (fax).] WT/ACC/SPEC/UKR/5/Rev.1 
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 168. Having examined document WT/ACC/UKR/113, a Member remained concerned that 
Ukrainian legislation did not appear to reflect fully the provisions of the TBT Agreement, notably that 
technical regulations should not be maintained if  their objectives could be addressed in a less trade-
restrictive manner, and the recognition of other Memb ers' regulations as "equivalent" rather than the 
principle of "adoption" of the regulations of othe rs.  Moreover, the Law "On Standardization" failed 
to address the issue of non-discrimination, and its text did not specify how decisions were taken 
regarding mandatory compliance and/or the developmen t of a technical regulation.  Parts of the Law 
"On Conformity Assessment" also appeared to contra dict Article 6.4 of the TBT Agreement.  Ukraine 
was also requested to clarify how it would meet th e requirements of the TBT Agreement with respect 
to the preparation, adoption and application of t echnical regulations by local government bodies and 
non-governmental bodies, and whether Standard  DSTU 1.12-2002 "On Rules of providing 
notifications to trade partners of Ukraine" met th e requirements of Article 2.9 of the Agreement.   
169. The representative of Ukraine replied that Ukrain e could commit to having its legislation in 
compliance with the substantive provisions of the Agreement on Technical Barriers to Trade, 
including the procedural and transparency requir ements, from the date of accession.  The Laws "On 
Standardization" and "On Conformity Assessment" would be amended to ensure full compliance with 
the TBT Agreement.  All existing technical regula tions (mandatory require ments) would be brought 
in line with the TBT Agreement as the technical re gulations would be reviewed and, as necessary, 
revised to eliminate all provisions exceeding in ternational requirements and not justifiable under 
Article 2.4 of the TBT Agreement.  In addition, th e technical regulations would be revised to assess 
whether or not the circumstances or objectives givi ng rise to their adoption continued to exist, or 
whether the changed circumstances or objectives could be addressed in a less trade-restrictive manner.  
Technical regulations that did not comply with Article 3 of the TBT Agreement would also be 
eliminated.  The complete alignment of technical  regulations and standards with WTO norms could 
not be completed by the date of accession.  Ukrain e would therefore ask for an implementation period 
and submit a work program spelling out the steps re maining to be taken, and the required timeframe, 
to achieve full conformity.  He considered DSTU  1.12-2002 "On the rules for notification of trade 
partners of Ukraine" to be in conformity with Article 2.9 of the TBT Agreement.   
170. [The representative of Ukraine stated th at, upon accession to the WTO, Ukraine would 
comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements.  The Working Party took note of this commitment.]    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 57 
 
 
 - Sanitary and Phytosanitary Measures   
171. The representative of Ukraine said that his authorities had embarked on a programme of 
reform to bring Ukraine's regulation of sanitary  and phytosanitary measures in line with WTO 
requirements.  He provided deta iled information on ongoing and pla nned efforts in the form of a 
Sanitary and Phytosanitary Measures (SPS) Co mpletion Report (document WT/ACC/UKR/110/Add.3 
and Add.4), and an "Action Plan for Resolution of Pr oblem Issues, particularly at the State Border", 
reproduced in Annex 8 of document WT/ACC/UKR/110/Add.1.   
172. In pursuance of Presidential Decree No. 797 "On Additional Measures Towards Acceleration 
of Ukraine's WTO Accession" of 5 September 2001,  key legislation such as the Laws "On Ensuring 
Sanitary and Epidemic Safety of the Population" , "On Quality and Safety of Foodstuffs and Food 
Raw Materials", "On Protection of Population from In fectious Diseases", "On Veterinary Medicine", 
"On Responsibility of Enterprises for Violation on th e Law on Veterinary Medicine", "On Quarantine 
of the Plants" and "On Amendments to the other La ws in Connection to the Adoption of the Law on 
Quarantine" as well as secondary legislation in th is area, were being examined and amended as 
necessary to bring national legislation into conform ity with international requirements and standards. 
173. At present, however, Ukraine's legislative system concerning SPS measures remained 
complex and fragmented, as illustrated by the "Pr ovisional List of Legislation Relevant to SPS 
Issues", reproduced in Annex B to document WT/ACC/UKR/110/Add.3, and the fact that the administration of SPS measures fell within the scope of several institutions, including the Ministries 
of Health; Economy and European Integration; Envi ronment; and Agrarian Policy; the Department of 
Veterinary Service, the State Sanitary Epidemiological Servi ce, the State Service for Plant 
Quarantine, the State Customs Service, and th e Medved Institute of Ecological Hygiene and 
Toxicology.  Thus, for example, imported food of an imal origin was subject to certification by the 
Ministry of Health and authorization by the State Committee on Standardization, the certificate was 
checked at the Health Border Point and the pr oduct, including collection of a sample, at the 
Veterinary Border Point, followe d by surveillance in the market by the Epidemiological Unit, the 
Veterinary Service and the Associ ation of Consumers' Rights.   
174. A project funded by TACIS had also concluded that Ukraine's system of Border Inspection 
Points would need to be reviewed.  All consi gnments of imported food of  animal origin were 
subjected to elaborate laboratory tests with part of the costs covered by the owner of the goods.  Meat 
and poultry were, for example, tested for toxic elements (lead, cadmium, arsenic, copper, zinc, 
mercury), ten different pesticides, micotoxine, micr obiological parameters and radionuclide, at a cost 
of approximately US$ 120 per consignment.  More over, these costs were likely to increase in the WT/ACC/SPEC/UKR/5/Rev.1 
Page 58  
 
 future as the State would no longer support this activ ity.  In this connection, the representative of 
Ukraine noted that the Ministry of Health (Ord er No. 247 of 9 October 2000) had confirmed a new 
procedure for issuing medical hygiene certificates, and that the Cabinet of Ministers' Resolution 
No. 1569 "On the Procedure for Collecting the Unified Fee at Points of Crossing the State Border of 
Ukraine" of 24 October 2002 included a list of the products subject to sanitary and phytosanitary control at the border, determined pursuant to UCC FEA.   
175. Some Members noted the ongoing work in Ukra ine to improve the legal framework and 
related practices in the application of sanitary and phytosanitary measures, and stated their 
expectation that Ukraine would be in full conformi ty with all provisions of the SPS Agreement upon 
accession.  A Member stated that current testi ng requirements of importe d consignments under the 
veterinary border regime appeared to be excessive.   
176. In reply, the representative of Ukraine added that efforts were under way to submit to the 
Supreme Rada in 2004 a draft law amending SPS-re lated provisions contained in the Laws "On 
Veterinary Medicine", "On Quality and Safety of Food and Food Raw Materials", "On Plant 
Quarantine", "On Foreign Economic Activity", "On Ensuring Sanitary and Epidemic Safety of 
Population", "On State Regulation of Import of Agricultural Products", "On the Protection of 
Population from Infectious Diseases", and "On Pes ticides and Agrochemicals".  Ukraine intended to 
consolidate all existing SPS provisions into three sep arate framework laws, i.e. a Law on Veterinary 
Medicine, a Law on Safety and Quality of Food  Products, and a Law on Plant Quarantine, which 
would be the only laws governin g SPS matters.  The framework laws would incorporate the 
provisions of the WTO SPS Agreement related to  terminology; harmonization; equivalence in 
measures; risk assessment and appr opriate level of protection; ad aptation to regional conditions; 
transparency (enquiry and notification points); and inspection, control and approval procedures.   
177. The new Law on Veterinary Medicine would address animal health issues.  Provisions 
applicable to food products of animal origin woul d be included in the Law on Safety and Quality of 
Food Products.  In addition to the explicit inclus ion of provisions of the SPS Agreement, the Law on 
Veterinary Medicine would include  harmonization with international terminology, the introduction of 
international recommendations and guidelines in dise ase control, producer responsibility for ensuring 
the production and circulation of disease-free an imals and products, accreditation and authorization 
requirements for laboratories involved in the tes ting of domestic and imported animals and products, 
monitoring of animals and feed for residues of ha rmful substances, provisions enabling traceability of 
non-edible products of animal origin, transparent import procedures, and application of risk-based 
border control.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 59 
 
 
 178. The new Law on Safety and Quality of Food  Products would cove r all food products 
regardless of content and stage of processing.  Th e Law would introduce major conceptual changes in 
the production and handling of food products by  introducing best international practices 
encompassing a food-chain approach to safe food, including mandatory implementation of HACCP systems in food producing enterprises.  Thus, the producer would become responsible for the 
suitability (safety and acceptability) of food for huma n consumption, enabling the State to reduce its 
role to that of verifying the conditions and prac tices necessary to produce safe food.  In addition, the 
quality of food products would be  determined according to (voluntar y) standards and, as appropriate, 
minimum quality specifications defined in technical regulations.  The Law on Safety and Quality of 
Food Products would also include a clear delineation of authority between the Veterinary Department 
and the Sanitary Service, minimize the documen tation requirements fo r imported food products, 
streamline border control procedures based on the risk presented by a particular food product, 
establish requirements for the accreditation of a ll food control laboratories, and ensure broad 
acceptance of international standards and recomme ndations, to be adopted by the National Codex 
Alimentarius Commission of Ukraine.  Minor amen dments to the Laws "On Ensuring Sanitary and 
Epidemiological Safety of the Population", "O n Protection of the Population from Infectious 
Diseases", and "On Pesticides and Agrochemicals" w ould ensure that the new Law would be the only 
legislation in Ukraine governing the importation of food products.   
179. The new Law on Plant Quarantine would update Ukrainian phytosanitary legislation to 
international standards by explicitly incorporating SPS principles and advances in the protection of 
plant health and life.  The new Law would be the on ly legislation in Ukraine applicable to imported 
plants, plant products, and other Articles capable of  carrying or transmitting plant pests.  The Law 
would specify clearly the basis for the determination of regulated pests, and the Articles that could be 
subjected to phytosanitary measures.  Additiona l features of the new Law included enhanced 
transparency in the process of granting quarantine permits (import permission), minimization of 
documentation for importing, and the introduction of a risk- and performance-based system of border 
control.   
180. The new legal framework would call for the establishment of a single SPS Enquiry and 
Notification Point, to be located at the Ministry of Economy and European Integration.  He expected 
the enquiry point to be set up prior to the date of  Ukraine's accession to the WTO.  All existing SPS 
measures would be brought in line with th e SPS Agreement.  Measures exceeding relevant 
international recommendations and guidelines under th e Codex Alimentarius, the International Plant 
Protection Convention (IPPC) and the Office of Inte rnational Epizootics (OIE) would be assessed to 
determine whether or not sufficient scientific eviden ce existed to justify such protection, or whether WT/ACC/SPEC/UKR/5/Rev.1 
Page 60  
 
 the results of risk assessment would show that a higher level of protection was necessary - as 
stipulated in Articles 2.2, 3, and 5 of the SPS Agreement.  Measures inconsistent with the SPS 
Agreement would be eliminated.   
181. [The representative of Ukraine stated that Uk raine can commit to having its legislation in 
compliance with WTO rules by the date of accession, and to be in conformity with procedural and 
transparency requirements.  However, the complete  alignment of sanitary and phytosanitary measures 
on WTO norms cannot be completed by the da te of accession.  Ukraine will ask for an 
implementation period, and will submit a work program  spelling our the steps that remain to be taken 
to achieve full conformity and the time required.]   
- Trade-related investment measures 
182. Some Members noted that the Law "On Stimula tion of Production of Motor Cars in Ukraine" 
of 19 September 1997 contained certain  trade-related provisions includi ng local content requirements.  
These Members requested Ukraine to remove these el ements.  A Member also noted that Ukraine's 
regulation of the sugar market appeared to infri nge several provisions of the Agreement on Trade-
Related Investment Measures.  In  particular, Ukraine's policy of mandatory exportation of sugar, 
refined domestically from raw sugar of foreign orig in, violated Article 2.1 of the TRIMs Agreement 
in that it required an enterpri se to use domestic goods in terms of the value and volume of local 
production and limited an enterprise's purchases or u se of imported raw sugar to the volume of local 
products exported.  This Member also considered that Ukraine's minimum price policies constituted a 
prohibited TRIM in the meaning of Annex 1(a) as the purchase or use by an enterprise of domestic 
products was required to obtain an advantage on the sal e of refined sugar.  Finally, Ukraine's internal 
production quota for sugar, under which producers were  required to sell a fixed quantity of refined 
sugar on the domestic market, limited the sale for export and thereby represented a prohibited TRIM 
in the meaning of Annex 2(c) of the TRIMs Agreem ent.  This member requested Ukraine to abolish 
these requirements and restrictions, and to remove minimum internal prices on sugar. 
183. The representative of Ukraine replied that the Law "On Stimulation of Production of Motor 
Cars in Ukraine" had been amended on 15 N ovember 2001 to eliminate the local content 
requirements.  Other measures such as exemptions from VAT and excise taxes on sales of new 
vehicles produced by the benefiting enterprises ha d not been removed, although the Law "On the 
State Budget of Ukraine for 2004" had suspended the VAT privileges for 2004.  He confirmed, 
however, that the Law "On Development of the Au tomobile Industry of Ukraine" No. 1624-IV of 
18 March 2004, which had entered into force in  May 2004, linked State support to enterprises  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 61 
 
 
 producing automobiles, motorcycles and spare parts to the value of inputs (minimum 50 per cent of 
the ex-factory price) originating in Ukraine.    
184. As for sugar, his Government would ame nd the Law "On State Regulation of Sugar 
Production and Sale" No. 758-XIV of 17 June 19 99 and abolish the requirement of mandatory 
exportation of sugar produced from imported raw mate rials.  This requirement was not in compliance 
with Article XI:1 of the GATT 1994.  He considered the other existi ng regulations in compliance with 
the provisions of the TRIMs Agreement.  In his vi ew, the application of minimum prices to sugar 
complied with Article 6 of the Agreement on Agricu lture and did not constitute a prohibited TRIM in 
the meaning of Article 1(a) of the TRIMs Agreemen t.  With regard to Ukraine's production quota on 
refined sugar, under which producer s were required to sell a fixed quantity of refined sugar on the 
domestic market, he explained that Ukraine's legisl ation provided for two other quota systems, one for 
the supply of sugar outside Ukraine in accordance wi th international agreements (quota B) and one for 
sugar produced in excess of the first two quotas an d intended for sale exclusively outside Ukraine 
(quota C).  He was therefore of the opinion that th e quota on the production of refined sugar (quota A) 
did not restrict exports. 
185. Referring to Article 5 of the Agreement on Trade-Related Investment Measures, the 
representative of Ukraine informed the Working Pa rty that Ukraine was seeking a transition period 
until the end of 2008 with respect to non-comp liant measures in the automotive sector.   
- State-trading entities 
186. The representative of Ukraine provided general information on the role of State-owned 
enterprises in Ukraine's economy and foreign trad e in document WT/ACC/UKR/67 and Addendum 1.  
Referring to enterprises owned by the State - thus excluding those owned by local authorities - he noted that the share of State-owned enterprises in  the total output of Ukraine had declined from 
40 per cent in 1996 to 30 per cent in early 1999.  The number of State-owned enterprises engaged in 
exports had fallen from 1,500 in 1996 to 600 by ear ly 1999.  However, as Ukraine's exports had 
declined significantly during this period, the Stat e-owned enterprises' share in exports had actually 
increased slightly during the second half of the 1990s, to  reach 19 per cent in the first three months of 
1999.  
187. In response to requests for detailed informati on on the State trading enterprises and evidence 
that these were operating in accordance with Artic le XVII of the GATT 1994, he provided a list of 
13 State-owned enterprises in document WT/ACC/ UKR/110 (item No. 62).  He stated that the 
activities of these enterprises were in conform ity with Article XVII of the GATT 1994.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 62  
 
 188. Some Members reiterated their request for de tailed information on the operation and purpose 
of each enterprise, stating why these should be cons idered State trading enterprises, and documenting 
that their actions were in conformity with the re quirements of Article XVII.  Ukraine was asked to 
confirm that it had enumerated all enterprises enjoyi ng exclusive or special privileges in relation to 
purchases or sales involving export or imports.  In connection with activity licensing, it had been noted that only State-owned or specialized ente rprises were granted licences to import and export 
ethyl alcohol, cognac and fruit spirits.  Thus, these enterprises had been designated trade privileges 
not available to other firms and individuals, and accordingly met the criteria for State trading enterprises.  A Member requested additional info rmation on "Khlib Ukrainy", which had not been 
included in the list of 13 enterprises.   
189. The representative of Ukraine replied that the State Joint Stock Company "Khlib Ukrainy" 
had been established in 1996.  The company had 81 wholly-owned production subsidiaries located in 
all oblasts of Ukraine, and controlled 18 to 20 per cent of Ukraine's grain storage and flour, cereal, 
and mixed fodder production capacities.  "Khlib  Ukrainy" had engage d in export and import 
operations during 2001-2003, but the transactions  had been carried out according to normal 
commercial considerations and the company did not, in  his opinion, enjoy any special privileges.  The 
enterprise was now undergoing restructuring pursua nt to Resolution No. 604-p of 25 October 2002. 
190. Activity licences issued to "specialized en terprises" referred to enterprises possessing the 
necessary facilities, equipment and expertise for the making of cognac spirits.  Although not listed 
among the 13 State-owned enterprises, he subsequent ly completed State Trading Questionnaires for 
"Ukrspirt" - a corporation licensed to produce and export ethyl alcohol, vodka and liqueurs - and the 
electric energy wholesale operator "Energorynok".  "Ukrspirt" held a monopoly on the exportation of ethyl alcohol, but not on vodka and liqueurs, whic h "Ukrspirt" manufactured and sold in competition 
with other producers and traders.  The questionnaires are reproduced in document 
WT/ACC/UKR/115.  He added that the 13 enterprises enumerated in document WT/ACC/UKR/110 
had been either privatized or liquidated during 2000-2002 pursuant to the Law "On State Program of 
Privatization" No. 1723-III of 18 May 2000.   
191. [The representative of Ukraine confirmed that  his Government would apply its laws and 
regulations governing the trading activities of St ate-owned enterprises and other enterprises with 
special or exclusive privileges and would otherwise act in full conformity with the provisions of the 
WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that 
Article and Article VIII of the GATS, and Article III and XI of the GATT 1994.  The Working Party 
took note of this commitment.]   WT/ACC/SPEC/UKR/5/Rev.1 
 Page 63 
 
 
 - Free zones, special economic areas 
192. The representative of Ukraine said that free ec onomic zones and priority development areas 
had been established to encourage investment in regions characterized by structural unemployment 
(mining regions and military areas) or undergoing structural changes following technical or environmental disasters, such as the Chernobyl acci dent.  The Crimea special investment regime 
aimed at promoting industrial production and investment in the public health and tourism sectors.  In 
addition, technological parks had been set up to  encourage investment, promote research, and 
encourage the development of new technologies.  He submitted detailed in formation on free economic 
zones and Territories of Priority Development with Special Regime of Investment Activity in Ukraine 
in Annex 9 of document WT/ACC/UKR/110/Add.1.  Additional information on free economic zones, 
priority development areas and technological parks is provided in document WT/ACC/UKR/116.   
193. Technological parks had been established for a period of 15 years starting on 1 January 2000 
pursuant to the Law "On Special Regime of Invest ment and Innovation Activity of Technology Parks" 
No. 991-XIV of 16 July 1999 and Cabinet of Ministers' Decree No. 2311 of 17 December 1999.  Benefits granted included import duty and internal  tax exemptions.  Materials, equipment and 
component parts used as inputs in investment proj ects could be imported duty free provided they were 
not produced locally or local products did not meet the technical requirements.  Any legal person or 
association of legal persons implementing investme nt and innovation projects aiming at developing 
high technology in priority areas were eligible fo r benefits.  Priority areas had been established 
pursuant to the Law "On Priority Directions  of Science and Technology" No. 2623-III of 
11 July 2001. 
194. Ukraine's free economic zones and priority development territories were regulated by the Law 
"On General Provisions Regarding the Creation and Functioning of Special Economic Zones" 
No. 2673-12 of 13 October 1992, as amended on 15 May 2003.  Each free zone or other special zone, 
having an economic regime other than the genera l economic regime applicable in Ukraine, was 
regulated though a specific Law as stipulated in Article 92 of the Constitution.   
195. Benefits granted under free economic zones ( FEZ) and priority development areas could 
include exemptions from profit, investment, and la nd tax, VAT and import duties, mandatory sale of 
foreign currency earnings (imposed temporar ily between September 1998 and March 1999), and 
certain fees (Tables 17(a) and 17(b)).  FEZ benefits were not limited to specific industrial sectors.  In the case of priority development ar eas, benefits were awarded to investments in priority economic 
activities, the list of which was determined by Reso lution of the Cabinet of Ministers.  Incentives 
were granted to duly approved investment projects implemented by any legal person registered in an WT/ACC/SPEC/UKR/5/Rev.1 
Page 64  
 
 FEZ territory or priority development area and upon payment of a registration fee in accordance with 
Resolution No. 1199 of 5 July 1999.  Investment pr ojects were approved by a management body after 
examination of the project's compatibility with th e objectives and economic priorities of the zone, its 
financial sustainability and contribution to economic, scientific, technological and social 
development, and upon justification of the amount and list of equipment, hardware and parts to be 
imported into the zone.  Minimum levels of invest ment were required in priority development areas 
and in some free economic zones (Tables 18(a) and 18(b)).   
Table 18(a):  Minimum investment leve ls in priority economic activities
 
 Investment Project Co st/Economic activities 
Priority Territories in 
Chernihiv Oblast At least: 
 
- US$ 200,000 – in agriculture, food-processing and agricultural produce processing 
industries, light industry, pulp and paper i ndustry, wood processing, furniture production, 
health protection and education; 
- US$ 300,000 – in construction, tour ist and recreation industry; and 
- US$ 500,000 – in extractive industry, machin e and equipment buildi ng, non-meta l mineral 
products, chemical production, transport. 
Volyn Oblast At least US$ 200,000 – in all priority business activities 
The city of Kharkiv At least: 
 
- US$ 3 million – in metallurgy and metal working, machine and equipment building, 
building of electrical, electronic and transport equipment; 
- US$ 1 million – in producing of electricity,  gas, water, coke, other non-metal mineral 
products, in transport, communications, in metal waste and scrap working. 
- US$ 700,000 – in construction, sanitation, s cavenging and waste working, in chemical 
production, furniture, pulp and paper industry, printing industry; and 
- US$ 500,000 - in food-processing and agricultu ral products processing industry, textile 
and clothing industry, tanning and shoe manuf acturing industry, in health protection and 
education, in public assistance and in resear ch and development in natural and technical 
sciences. 
Zhytomyr Oblast At least: 
 
- US$ 200,000 - in agriculture, food-processing industry, textile industry, pulp and paper 
industry, wood processing, furniture producti on, clothes and furs manufacturing, health 
protection and education; 
- US$ 300,000 – in construction; and 
- US$ 500,000 – in extractive industry, machine and equipment building,  mineral material 
products, chemical production, transport. 
the City of Shostka, 
Sumy Oblast At least: 
 
- US$ 200,000 - in food-processing industry and agricultural products processing, wood 
processing and wood worki ng, health protection; 
- US$ 500,000 – in construction, waste working,  producing electricity by thermoelectric 
power station and in distribution of heat; and 
- US$ 1 million – in machine and equipment building, powder metallurgy and chemical 
production.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 65 
 
 
  Investment Project Co st/Economic activities 
Autonomous Republic 
of Crimea At least: 
 
- US$ 100,000 – in activity for protection of hist orical and natural resources, research and 
development in information infrastructure, cultu re and sport, consumer services, territory 
cleaning, forestry, production of s port and fancy goods, toys, souvenirs; 
- US$ 200,000 - in health protection and public assistance, in agriculture, fish industry, 
food-processing and agricultural produce pr ocessing industries, textile industry, wood 
working, furniture production; 
- US$ 500,000 – in activity of health and reso rt centres, hotel and restaurant business, 
transport and communications, in  construction, waste working,  tourism services, rest and 
entertainment services; and 
- US$ 1 million – in extractive industry, proc essing industry, electricity, gas and water 
production. 
Zakarpatska Oblast At least US$ 200,000 – in all priority business activities 
Luhansk Oblast At least: 
 
- US$ 500,000 - in agriculture, food-proce ssing and agricultural produce processing 
industries, health protection; 
- US$ 700,000 – in construction and transport industry; and 
- US$ 1 million - in extractive industry, electr ical energy and coke production, chemical 
production and machine building. 
Donetsk Oblast At least: 
 
- US$ 1 million (US$ 250,000 – for small enterprises) - in all priority business activities 
 
Table 18(b):  Minimum investment  levels in free economic zones  
FEZ Investment Project Cost 
Reni At least US$200,000 
Porto-franco at Odessa Commercial Sea Port At least US$1 million 
Slavutych At least US$200,000 
Port Crimea At least US$100,000 
Mykolayiv At least: 
 
US$500,000 – in food processing and agricultural produce processing 
industries; 
US$700,000 – in construction, en ergy and transportation; 
US$1 million – in machine building and instrument building; 
US$3 million – for shipbuilding industries.  
Yavoriv At least US$500,000 (except pr ojects involving technological park) 
 
196. In response to specific questions, he said that be nefits were not linked to export performance 
or local content.  He added that, pursuant to Resolution No. 1199 of 5 July 1999, an investor could, in the course of an investment project, give preference  to products (works and services) of Ukrainian 
origin in the event of similar price, term of completion, quality and compliance with international 
standards (section 3, sub-section 13).  However,  this provision was only a recommendation and had 
never been implemented.  In pr actice, investors in free economic zones and priority development 
areas were free to choose among imported and Ukrainia n products without prejudice to their right to 
benefit from incentives.  He added that his Gove rnment was preparing amendments to bring the 
language of Resolution No. 1199 into compliance with WTO rules.   WT/ACC/SPEC/UKR/5/Rev.1 
Page 66  
 
 197. A Member sought clarification about the extent to which goods manufactured in free zones 
were deemed to have transforme d imported inputs sufficiently to be exempted from customs duties 
and taxes.  The representative of Ukraine replied that, pursuant to Article 18 of the Law "On the 
Single Customs Tariff", sufficiently transformed goods included (i) finished goods, such as natural 
resources extracted within the special economic zone territory; plantation products grown on its soil; 
live animals bred in the zone; animal products pro duced within the zone; hunting, fishery and seafood 
products produced within the z one; seafood products extracted or produced in the world ocean by 
vessels of the given country, as well as by vessels leased or freighted by it; secondary raw materials and wastes generated through produc tion and other processes complete d within the zone; and goods 
manufactured in the zone exclusively with the pr oducts referred to above ; and (ii) adequately 
processed goods, i.e. goods classified in a tariff position other than the position of imported materials 
and products used for their produc tion and goods with an added value of at least 50 per cent.  Goods 
safety operations for transportation or storage, preparation for sale and transportation, simple 
assembling operations, and limited transformation opera tions were not considered sufficient working 
or processing. 
198. A Member noted that the provision according to which a product, in order to be transported 
duty free to the customs territory of Ukraine, had to be of FEZ origin, e.g. with a value added of at least 50 per cent, constituted a local content require ment and violated Article 3 of the Agreement on 
Subsidies and Countervailing Measures and Article  3.5 of the GATT 1994.  In response, the 
representative of Ukraine explained that goods im ported from free economic zones into the customs 
territory of Ukraine were subject to internal tax es as indicated in Table 19, but exempt from customs 
duties.  He acknowledged that this measure did not  conform to WTO rules.  His Government was 
considering alternative approaches.  
Table 19:  Importation of goods from free economic zones into the customs territory of Ukraine
 
Name of free 
economic zone Goods previously imported from outside of the customs 
territory of Ukraine Manufactured goods, including 
finished or sufficiently processed 
goods 
"Donetsk" All taxes and duties payable as applied to goods being imported VAT and ex cise duty are collected  
"Azov" All taxes and duties payable as applied to goods  being imported VAT and ex cise duty are collected  
"Zakarpattia" All taxes and duties payable as applied to goods being im ported VAT and excise duty are collected  
"Yavoriv" (auto-
port Krakovets) All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Interport Kovel" All taxes and duties pa yable as applied to goods being importe d VAT and excise duty are collected  
"Mykolayiv" All taxes and duties payable as applied to  goods being imported Import duty, VAT and excise duty 
are collected 
"Porto-franco" All taxes and duties payable as applied to  goods being imported Import duty, VAT and excise duty 
are collected 
"Port Crimea" All taxes and duties paya ble as applied to goods being imported Import duty, VAT and excise duty 
are collected  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 67 
 
 
 Name of free 
economic zone Goods previously imported from outside of the customs 
territory of Ukraine Manufactured goods, including 
finished or sufficiently processed 
goods 
"Reni" All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Slavutych" Special customs zone regime non-applicable 
"Kurortopolis 
Truskavets" Special customs zone regime non-applicable 
 
199. Some Members asked Ukraine to ensure that its domestic legislation on free economic zones 
and priority development areas would comply full y with WTO obligations upon accession, i.e. that 
normal taxes, tariffs, customs charges and other regulations would be a pplied to goods from those 
zones sold in the rest of Ukrain e, that the provision of benefits would not be contingent on export 
performance, trade balancing, or local content crite ria, and that the provisions of the WTO Agreement 
on Subsidies and Countervailing Measures, and of  the TRIMs and TRIPS Agreements would be 
observed.   
200. The representative of Ukraine replied that sev eral draft laws amending the current FEZ 
regime were under preparation.  They included (i ) a draft law, which would modify the customs 
regime of the "Azov", "Donetsk", a nd "Zakarpattia" special economic zones – a first draft had been 
rejected by the Rada; (ii) draft Law No. 256 9 of 28 March 2003, which would cancel privileges 
applicable to agricultural goods of Chapters 1 to 24, annul import duty benefits for agricultural goods 
within the special regimes of investment activity, and specify criteria for determining the level of 
processing – the draft was being discussed in the Rada Committees; and (iii) draft Law No. 3162 of 
25 February 2003 determining the level of processing – the draft had been returned to the Cabinet of 
Ministers for further work after the first reading in May 2003.  He added that a new draft Law "On 
Imposing the Moratorium for Cons ideration and Approval of New Investment Projects in Special 
Economic Zones and Territories with Special Regime  of Investment Activity" (No. 4229) had been 
submitted to the Supreme Rada for considerati on on 6 October 2003.  The draft Law imposed a 
moratorium on the establishment of new sp ecial economic zones until 1 January 2010 - this 
moratorium had been integrated in the Law "On the State Budget for 2004" (Article 9) and would 
expire at the end of 2004.  As for the moratorium  on the approval of new investment projects, which 
had been introduced pursuant to Article 9 of th e Law "On the State Budget for 2004", it had been 
lifted following the entry into force of the Law No. 1801-IV "On Amendments to the Law on the 
State Budget for 2004" on 1 July 2004.  Consequently, draft Law No. 4229 was unlikely to come into force. 
201. Other recently adopted legislation include d Resolution No. 704 of 15 May 2003, which 
modified the Sample Agreement (Contract) for the implementation of investment projects in special WT/ACC/SPEC/UKR/5/Rev.1 
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 economic zones and priority development areas; Resolution No. 1435 of 10 September 2003, which 
established maximum volumes of imports into the cu stoms territory of Ukraine for certain meat 
products fully or sufficiently processed within the "Donetsk" zone; and Resolution No. 1368 of 
27 August 2003, which provided for mandatory expert examinations of changes made to investment 
projects to be carried out by central agencies of the executive power.  The Resolution prohibited 
volume increases of imported goods under Chapters 1 to 24 of the Ukrainian nomenclature and made 
the approval of investment projects subject to the con sent of all central agencies involved in the expert 
examination.  It also offered guarantees to special economic zone operators in the event of changes to 
the priority types list.  He noted that Resoluti on No. 146 of 11 February 2004, which restricted the 
import volumes from the Donetsk FEZ, had been can celled.  There were no plans to renew it. 
202. [The representative of Ukraine confirmed that the free zones or free economic zones would be 
administered in compliance with WTO provisions and that goods produced in these zones under tax 
and tariff provisions that exempt imports and imported inputs from tari ffs and certain taxes would be 
subject to normal customs formalities when entering the rest of Ukraine including the application of 
tariffs and taxes.  The Working Party took note of these commitments.] 
- Government-mandated counter-trade and barter 
203. A Member was concerned about the incidence of ba rter in Ukraine's foreign trade.  While the 
overall prevalence of barter had been reduced, bart er was still applied on a significant scale in Ukraine 
and could affect up to 20 per cent of transactions occurring between Ukrainian parties in the sugar 
sector, particularly between beet producers and pro cessors/refiners.  This Member accordingly sought 
information on the steps Ukraine was taking to eliminat e barter practices in internal and international 
trade, and when such practices were expected to be completely eliminated.  Questions were also 
raised concerning the application of VAT or other internal taxes to barter transactions, and whether 
such measures conformed with the provisions of Articles I:1 and III:2 of the GATT 1994.   
204. The representative of Ukraine replied that ba rter trade was regulated by the Law "On 
Regulation of Goods Exchange (Barter) Transac tions in Foreign Economic Area" No.351-XVI of 
23 December 1998.  The incidence of barter in fo reign trade transactions had declined rapidly in 
recent years and represented no more than 0.1 per cen t of Ukraine's imports and exports in 2002.  In 
manufacturing, where barter operations had accounted  for more than 40 per cent of the transaction 
settlements in 1998, the share of barter had falle n to 2.2 per cent in early 2003.  Specifically 
concerning the sugar sector, the share of barter tr ansactions had amounted to 5 per cent in sales of 
sugar beet in 2002, and less than 10 per cent fo r sugar sold by agricultural enterprises.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 69 
 
 
 205. Ukraine had applied a special procedure in the determination of tax credit and tax liability to 
discourage barter operations.  However, this pro cedure had been abolished according to the Law "On 
Amendments to the Law of Ukraine "On Value Added Tax"" No.469-IV of 16 January 2003, and 
barter was now treated on par with other commerc ial transactions.  The Law "On the 2003 National 
Budget of Ukraine" (Article 7) stipulated th at for goods, works and services exported from the 
customs territory of Ukraine as part of a barter tran saction, VAT paid (calculated) in connection with 
the purchase of goods (or works or services) would not gi ve rise to an increase of the tax credit, and 
would be included in the total gross production (turnove r) costs of the taxpayer.  This rule had been 
extended by the Law "On the State Budget of Ukraine for the Year 2004".   
- Government procurement 
206. The representative of Ukraine said that the ag ency responsible for the implementation of 
Ukraine's government procurement policy was the Department for Coordination of Government 
Procurement and Government Orders  of the Ministry of Economy established in 1998.  In recent 
years, efforts had focused on developing and impr oving government procurement legislation, training 
personnel, and disseminating information.  He submitted a Memorandum on the purchase of goods, 
works, and services in document WT/ACC/UKR/74.  Ho wever, the system had been modified in 2000 
with the adoption of the Law "On Procurement of Goods, Works, and Services" No. 1490-III of 
22 February 2000.  The Law was based on the UNC ITRAL model law on government procurement 
and incorporated provisions of the WTO Agreem ent on Government Procurement and European 
Union Directives.  It provided for a single government procurement system.  The Law regulated 
tendering procedures to be applied in public proc urements financed by the State budget and local-
government budgets, as well as expenses of non-budget fu nds and credits secured by the Cabinet of 
Ministers.  The Law established thresholds (e quivalent to € 2,000 fo r goods and services and 
€100,000 for works) for procurements to be effect ed by tender in complianc e with the procedures and 
requirements of the Law.  Purchases for State needs were limited to the Government's own 
consumption.   
207. Ukraine operated a decentralized government pr ocurement system whereby procurement was 
carried out directly by the purchasing entity, i.e. the State power authorities, local self-government 
bodies and institutions reporting to them, social insurance funds, the Pension Fund, the National 
Bank, as well as enterprises and organizations fund ed by State and local budgets.  The purchasing 
entity established a tender committee, responsible fo r ensuring optimal utilization of public funds by 
organizing open tenders in a competitive environmen t.  The Law stipulated the conduct of sequential 
steps such as (i) the invitation to participate in  a tender; (ii) the ela boration of detailed tender WT/ACC/SPEC/UKR/5/Rev.1 
Page 70  
 
 documents containing clear, impartial and accurate  specifications; (iii) objective evaluation of the 
conformity with the established criteria; (iv) the inadmissibility of negotiations between the procuring 
entity and the successful bidder; and (v) the c onclusion of a Procurement Agreement.   
208. Article 5 of the Law, which stipulated the pr inciple of non-discrimination, had been aligned 
with universally acceptable international norms and practice.  The Law accordingly maintained that 
no supplier could be excluded from a State procurem ent procedure based on national affiliation, and 
transparent and fair bidding procedures enabled th e selection of the most economical proposal.  In 
addition, Article 6 of the Law introduced price pr eferences for domestic producers relative to foreign 
suppliers.   
209. The Law also included provisions concerning the review of complaints.  These matters were 
addressed in Chapter VII of the Law – "Appealin g the Applied Procurements Procedures".  The 
receipt of a complaint served as sufficient ground s for an inspection conducted by a competent 
authority as well as controlling agency.  A decision would be taken to abrogate the tender if the alleged violations were proved.  Should a substantiated complaint be recognized as unsatisfied 
because the procuring entity had entered into a pr ocurement agreement prior to the filing of the 
complaint, then the materials of the case could be submitted to the competent controlling agencies 
and, in individual cases, to the law enforcement bodi es.  Any party objecting to a decision rendered by 
a competent authority could appeal the d ecision according to applicable law.   
210. The Ministry of Economy had launched an in formation and analytical bulletin "Visnyk 
Derzhavnykh Zakupivel" (Governme nt Procurements Newsletter) in  November 1998.  The bulletin 
provided relevant information to those participa ting in government procurement processes, and could 
be accessed by all business entities interested in  submitting bids for the procurement of goods, 
services and works by the State.  In accordance wi th the Law, the bulletin published all open tender 
invitations as well as the outcome of the tende rs.  In addition, data concerning government 
procurement tenders were posted on the offici al web-site of the Ministry of Economy 
(www.me.gov.ua) and on the Government's web-por tal (www.kmu.gov.ua), as well as on the home 
pages of the purchasing entities.   
211. Some Members urged Ukraine to initiate negotia tions to join the Agreement on Government 
Procurement after accession.  In the interim, pr ocurement should be conducted in a transparent 
manner and MFN treatment should be applied when  tenders were opened to foreign goods and 
bidders.    WT/ACC/SPEC/UKR/5/Rev.1 
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 212. The representative of Ukraine confirmed th at upon WTO accession, Ukraine would start 
negotiations on the accession to the Government Proc urement Agreement.  [Ukraine would become 
observer to the GPA at the time of accession to th e WTO and start GPA negotiations by requesting 
membership and tabling an entities o ffer [one year after][immediately after accession].  He confirmed 
that Ukraine would conduct procurement in a tran sparent manner and apply MFN treatment providing 
all foreign suppliers with equal opportunity to participate in that  procurement pursuant to the principle 
of MFN treatment, i.e., if a proc urement was opened to foreign supp liers, all foreign suppliers would 
be provided with equal opportunity to participate in  that procurement.  The Working Party took note 
of these commitments.]   
- Trade in civil aircraft 
213. A Member sought a commitment from Ukraine to  join the Agreement on Trade in Civil 
Aircraft upon accession to the WTO.  The representa tive of Ukraine replied that his Government 
intended to join the Agreement on Trade in Civil Aircraft in 2010. 
- Transit 
214. The representative of Ukraine said that transit of  goods through the territory of Ukraine was 
regulated by the Law "On Cargoes in Transit" No. 1172-XIV of 20 October 1999.  In his view, the 
Law fully complied with Article V of the GATT 1994.   "Cargoes in transit" were understood as 
shipments by transport means in transit subject to  customs control through the Ukrainian territory 
between two points of entry or within one point − temporary storage of goods in warehouses, customs 
terminals, etc.  The Law guaranteed the freedom of transit and did not include any restrictions nor 
distinctions based on the flag of vessels, the place of origin, shipping, entry, de parture, or destination, 
or on any circumstances that related to the ownershi p of goods, ships, or other means of transport, in 
conformity with Article V:2 of the GATT 1994.  The Law provided for MFN treatment of goods in 
transit.  Pursuant to Article 157 of the new Cust oms Code, goods in transit could be moved along the 
routes determined freely by the carriers.  However, the Cabinet of Ministers could set restrictions on 
the displacement of excisable goods in transit (alcoholic beverages and tobacco products) along 
specific routes and through designated points of entr y at the customs border, as well as deadlines for 
transit of such goods by motorway or railway (Resolutions No. 484 of 6 May 1996 and No. 938 of 
12 August 1996).   
215. Some Members noted that the Ukrainian au thorities could impose specific routes for the 
transit of excisable goods, and questioned whether th is provision was compatible with Article V:2 
(first sentence) of the GATT 1994.  Moreover, Ar ticles V:3 and V:4 allowed only reasonable charges WT/ACC/SPEC/UKR/5/Rev.1 
Page 72  
 
 for transportation or those commensurate with admini strative expenses entailed by transit or with the 
cost of the services rendered.  In addition, Ar ticles V:5 and V:6 mandated "treatment no less 
favourable" rather than "equal treatment" to be accorded to traffic in transit.   
216. The representative of Ukraine replied that Artic le 201 of the Customs Code stipulated that 
carriers chose the most economical transit routes pr ovided that requirements determined pursuant to 
the Customs Code were complied with.  The Ca binet of Ministers' Resolution No. 938 of 
12 August 1996 (with changes and amendments) speci fied the designated border crossing points for 
the importation and exportation of excisable goods.  He  noted that Article V:2 of the GATT stipulated 
freedom of transit via the routes most convenient for international transit which, in his opinion, confirmed the right of WTO Members to impose a "convenient route".  Ukraine had designated such 
routes for specific types of goods to prevent circumvention of controls on excisable goods.  He 
confirmed that goods in transit were exempt from du ties, fees, and taxes, except for the unified fee 
(Table 8(b)), which in his opinion corresponded to the cost of transit.  The unified fee was not collected on empty railway cargo cars crossing the territory of Ukraine.  Motor vehicles and containers crossing the Ukrainian border without cargo were subject to one fifth of the fee stipulated 
according to Article 5 of the Law "On the Unified F ee that is charged at Customs Points of Entry 
through the Ukrainian State Border".  The fee for u sage of Ukrainian highways was collected in full.  
Goods from any country were carried through Ukrain ian territory on equal te rms, and Ukrainian law 
did not provide for limitations regarding the MFN tr eatment of transit shipments.  He considered 
Ukraine to be in full compliance with the provisi ons of Articles V:5 and V:6 of the GATT 1994.   
217. Transit cargoes were subject to simplified and express control procedures (Article 9 of the 
Law).  Controls could not be interrupted and - in  the event of agreements with neighbouring states - 
they were performed jointly.  The delivery of goods could be subject to security measures including a 
guarantee issued by the owner of the goods and vehicles or an authorized person to the customs 
authority; escort by the customs authority; ca rriage of the goods by the customs carrier; or 
transportation of the goods under the conditions of  the 1975 Convention of TIR (Article 161 of the 
Customs Code).  These guarantee measures were co mpulsory (Article 165 of the Customs Code) for 
excisable goods.  Asked whether the security meas ures could be imposed on products other than 
excisable goods and for what justification, the representative of Ukraine said that the security 
measures aimed at guaranteeing the arrival of such g oods at a designated customs office, and that the 
type of guarantee to be provided was chosen by th e owner or the goods or his representative pursuant 
to Article 165 of the Customs Code and Cabinet of  Ministers' Resolution No. 700 "On the Regulation 
on the Furnishing to Ukrainian Customs Authorities of Financial Guarantees regarding the Mandatory 
Delivery of Goods to Designated Customs Offices" of 29 June 1996.    WT/ACC/SPEC/UKR/5/Rev.1 
 Page 73 
 
 
 218. The time limit for the shipment of goods to the destination customs authority was established 
by the entry customs authority in  accordance with Ukrainian standard s for cargo transportation and on 
the basis of the itinerary, transport means, distance and other shipment conditions.  The time limit did 
not include the period of storage in warehouses due  to the reloading of the goods into another 
transport means, nor the time period required fo r other cargo handling operations allowed by the 
customs authorities.  In his view, these provision s provided for a reasonable deadline for transit as 
stipulated in Article V:4 of the GATT 1994.  He added that the Law did not include any specific 
requirements for aircraft in transit.  Goods in ai r transit and cargoes were subject to normal customs 
controls and clearance (Chapter 33 of the new Customs Code). 
219. In response to a specific question, he noted th at pursuant to Article 200 of the Customs Code, 
Ukraine's transit customs regime covered both vehicl es and cargo in transit.  Therefore, an empty 
truck transiting through the territory of Ukraine woul d be subject to transit customs procedures, but no 
cargo customs declaration would be issued. 
220. [The representative of Ukraine confirmed that on accession his Government would ensure 
that Ukraine's laws and regulations governing tran sit operations would be in  conformity with the 
provisions of the WTO Agreement, in particular Article V of the GATT 1994.  The Working Party 
took note of this commitment.] 
- Agricultural policies 
(a) Imports 221. The representative of Ukraine said that agricultura l products were subject to ordinary customs 
duties.  Quantitative restrictions were no longer applied on any agricultural products.  The Supreme 
Rada had authorized tariff rate quotas for the impor tation of raw cane sugar to talling 560,000 tons in 
2003, and a tariff rate quota of 125,000 tons had be en opened for 2004 (see the section "Tariff rate 
quotas, tariff exemptions").   
(b)  Exports 
222. The representative of Ukraine said that live cattle  and sheep, oilseeds, and certain hides and 
skins, were subject to export duty (see th e section "Export regulations" for details).  WT/ACC/SPEC/UKR/5/Rev.1 
Page 74  
 
 (c) Internal policies 
[Ukraine has submitted data on domes tic support and export subsidies in agriculture for the period 
1994-1996 in documents WT/ACC/SPEC/UKR/1 and its Revisions 2, 3, 4, 7 and 8, for the period 
1997-1999 in documents WT/ACC/SPEC/UKR/1/Rev.5 and 6, and for the period 2000-2002 in Annex 10 of document WT/ACC/UKR/110/Add.2.  Information "on the need for annual State support ("Amber box measures")" has been presented in Annex 11 of document WT/ACC/UKR/110/Add.1.]   
223. The representative of Ukraine said that importa nt measures had been undertaken over the past 
few years to create a more favourable economic envi ronment and raise the efficiency of agricultural 
enterprises.  A new land Code had been adopted in 2001, which recognized the legal right to own land 
and thereby facilitated the privatiza tion of land for agricultural purposes.  At the end of 2001, some 
37,600 private farmers owned 2 millio n hectares of agricultural land − and 20.7 million hectares were 
leased − and about 7,000 agro-industrial enterprises (State farms, processing enterprises, agrarian 
service and construction enterprises) had been priva tized.  Mandatory insurance of agricultural crops 
and plantations had been introduced in 2001 and the infrastructure related to agricultural markets had 
been improved.  Institutions had been developed to provide consultancy and advisory services and 
education to farmers.  He provided a list of la ws and regulations relate d to Ukraine's domestic 
agricultural policies in document WT/ACC/UKR/110 /Add.2, Item 164, and presented information on 
reforms in the agrarian sector in document WT/ACC/UKR/96/Rev.1.   
224. Domestic support in addition to "green box me asures" was mainly provided in the form of 
support prices for specific agricultural products, such  as sugar beet, cattle, sugar, poultry, pigs, sheep 
and goats, and milk.  Ukraine also provided some non-product-specific support in the form of partial 
reimbursement of the cost of complex agricultura l equipment and subsidized credit from commercial 
banks, support to individual fa rmers, maintenance of young or chards, reduction in the fixed 
agricultural tax, write-off of loan advances and tax arrears, and accumulation of VAT for purchases of 
inputs.  In response to a specific question, he confirmed that his Government did not maintain any 
internal quantitative restrictions on the pu rchase and sale of agricultural products. 
225. Priority areas in agrarian reform in the co ming years included administrative reforms to 
improve the State management and regulation of agro-industrial enterprises and to support private 
initiative; land reform to promote the developmen t of a land market and improve land and property 
regulation; the provision of medium and long-term low interest credit to ag ricultural enterprises and 
development of the legal basis for insurance of agricultural activities; the development of 
entrepreneurship and markets through the prom otion of investment, innovation and technologies 
available to agricultural producers due to a favourab le tax and investment environment, to promote  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 75 
 
 
 agricultural advisory services and support land owner associations, and the development of 
advertising and other marketing services; the social  development of rural areas, the establishment of 
social protection for the rural population, and job and skills enhancement programmes; and the 
development of measures to support exports of agricultural products and harmonize domestic trade 
laws with WTO requirements. 
226. A Member expressed deep concerns with regard to  Ukraine's sugar policies.  In particular, the 
establishment of a tariff rate quota for the supply of  refined sugar onto the domestic market for a 
period from 1 September 2003 to 1 September 2004, pursuant to Resolution No. 1977 of 
25 December 2002, appeared to constitute a prohibite d quantitative restriction under Article XI of the 
GATT 1994 and a prohibited TRIM (see section on TRIM s).  This Member noted that Ukraine had 
not implemented tariff-rate quotas on  sugar previously, thus the in troduction of such a measure 
violated the standstill expectation.  In addition,  Ukraine's mandatory exportation requirement for 
sugar refined domestically from raw sugar of forei gn origin seemed inconsistent with the provisions 
of Article 4 of the Agreement on Agriculture and Ar ticle XI:4 of the GATT 1994.  Finally, the use of 
minimum internal prices for refined sugar, set at a level almost twice as high as the average world 
price and maintained by means of registrati on requirements, inspection and penalties for non-
compliance, combined with the mandatory export re quirement for refined sugar, afforded support to 
sugar processors contingent on local content and therefore constituted a pr ohibited subsidy in the 
meaning of Article 3.1(b) of the Agreement on S ubsidies and Countervailing Measures.  By according 
less favourable treatment to imported raw sugar vis- à-vis its competitor (beet sugar), this measure 
violated Article III:4 of the GATT 1994.  This Me mber asked Ukraine to justify the attestation, 
registration and inspection requirement s applied to sugar refining plan ts and to explain in detail the 
functioning of the internal quota on sugar.  Ukrain e was requested to eliminate the internal quota, the 
mandatory exportation requirement, and internal minimum prices on sugar.   
227. The representative of Ukraine replied that R esolution No. 1977 of 25 December 2002 had 
introduced a production quota for refined sugar from 1 September 2003 to 1 September 2004, not a 
tariff rate quota for the sale of refined sugar in the domestic market.  Domestic  legislation determined 
the production quota (A quota) for refined sugar to be sold in the domestic market and not to be 
exported.  In addition, a B quota was stipulated  for supplies outside Ukraine under international 
contracts, and a C quota amounting to sugar produced in excess of the A and B quotas, and thus to be 
sold exclusively outside Ukraine.  In his opinion, the A quota could not be viewed as an import restriction nor an obstacle to importation.  The s ugar owners determined th e volumes of sugar export 
sales independently (C quota), taki ng due account of the resources n eeded to fulfil their obligations 
under the A and B quotas.  Ukraine did not consider this measure a prohibited quantitative restriction WT/ACC/SPEC/UKR/5/Rev.1 
Page 76  
 
 as defined by Article XI of GATT 1994 and bann ed according to the Agreement on Trade-Related 
Investment Measures.   
228. He noted that the Resolution "On Measures to En sure that the Domestic Market is Supplied 
with Domestic Sugar and is Protected Against Un authorized Imports" No. 494-p of 29 August 2002 
provided for registration of sugar producers, a llocated sugar quantities and established permanent 
control over wholesale prices for sugar.  State regist ration had been effectively introduced pursuant to 
Order No. 335 of 17 October 2002.  State Registra tion Certificates for sugar refining plants were 
delivered after inspection and attestation by the Co mmission for Attestation and State Registration of 
Sugar Refining Plants.  Attestations were valid for one year.  The Commission was composed of 
representatives of the Chief Departments for Agricu lture and Food, the State Technical Supervision 
Inspectorates of the Oblast State Administrations , the oblast Sugar Industry Associations, the State 
Sanitary and Epidemiological Service, and, dependi ng on the location of the sugar refining plants, of 
other specialists and advisors (upon their consent).  State registration opened the right to participate in 
tenders for the allocation of sugar production wi thin the A and B quotas.  He confirmed that 
participants in tenders were re quired to undergo comprehensive inspections every five years.  
Inspections included an analysis of the producti on process (cultivation, collection, acceptance and 
storage of sugar beets, modernization, energy c onsumption and thermal indicators, water balance and 
use of water, degree of production automation, orga nization of labour, and environmental indicators) 
and the formulation of proposals by the inspectors to improve and develop the production.  He added 
that these measures aimed at raising the efficiency of beet production and processing.  In his view, 
they could not be regarded as restrictions on th e importation of raw cane sugar and exportation of 
refined sugar.   
229. He acknowledged that Article 3.11 of the Law "On State Regulation of Sugar Production and 
Sale" No. 758-XIV of 17 June 1999 stated that s ugar could be produced in Ukraine from imported 
raw materials on the exclusive condition that the en tire output of the finished products be exported 
within time periods specified by Ukraine's legisla tion.  The provision extended only to sugar produced 
from imported raw materials, not to the product as su ch.  His Government intended to amend the Law 
"On State Regulation of Sugar Producti on and Sale" in order to cancel th is rule.  He did not consider 
the use of internal minimum prices on sugar to be inconsistent with Article 4 of the Agreement on 
Agriculture, Articles III:4 and XI:4 of the GATT 1994,  nor with Article 3.1(b) of the Agreement on 
Subsidies and Countervailing Measures.   
   WT/ACC/SPEC/UKR/5/Rev.1 
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230. The representative of Ukraine confirmed that Uk raine would not provide export subsidies as 
defined in paragraphs 1(a)-(f) of Article 9 of the Agreement of Agriculture on any agricultural product 
from the date of accession, and would not seek recour se to the special safeguard provisions (SSGs).  
- Textiles regime  
231. The representative of Ukraine said that export li cences were issued for textile products falling 
within categories 2, 2(a), 4, 5, 6, 7, 8, 12, 13, 15, 26/27, 29, 83, 117 exporte d to the EU, and textile 
products falling within categories 435, 442, 444 , 448 exported to the United States.   
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- General (a) Industrial property protection 232. The representative of Ukraine said that his Gove rnment paid considerable attention to the 
effective protection of intellectual property.  Ten sp ecific laws regulated intellectual property rights in 
Ukraine, and Ukraine participated in 18 multilateral tr eaties regulating the area.  In total, nearly 100 
bylaws and regulations regulated in tellectual property rights in Ukraine.  Important efforts had been 
made over the past years to bring Ukraine's legisl ation on intellectual property rights closer to the 
standards set by the WTO.  In 2001-2002, a new Cr iminal Code had been adopted and the Code on 
Administrative Violations had been amended to re inforce criminal and administrative liability for 
violation of intellectual property rights.  New Civil, Commercial and Customs Codes had been 
approved during 2002-2003.  During this period, the Cabinet of Ministers had also adopted 14 
resolutions for the prevention of manufacturing a nd distribution of counte rfeited goods, and six laws 
pertaining to intellectual property had been approve d.  The Supreme Rada was presently considering 
several draft laws which would amend legislation on audiovisual works and phonograms, copyright 
and related rights, and licensing a nd supervision of imports and expor ts of discs for laser-readable 
systems.   
233. He considered that with these legislative ad justments, in particular the adoption on 
22 May 2003 of the Law "On Amendments to Cert ain Laws with Respect to Legal Protection of 
Intellectual Property Rights", Ukraine's legislation on intellectual property rights had been brought 
into compliance with the TRIPS Ag reement.  He added that effort s would be made to improve the 
legislative and institutional framework furthe r.  He provided detailed information on the WT/ACC/SPEC/UKR/5/Rev.1 
Page 78  
 
 implementation of the TRIPS Agreement in documents WT/ACC/UKR/ 94, WT/ACC/UKR/102 and 
Rev.1, WT/ACC/UKR/112 and WT/ACC/UKR/117, a nd a comparative table of compliance of the 
national legislation with the TRIPS Agreement in document WT/ACC/UKR/95.  Asked about the 
newly adopted Civil Code of Ukraine (Book Four) a nd its role in Ukraine's implementation of the 
requirements of the TRIPS Agreement, the represen tative of Ukraine referred to the information 
contained in documents WT/ACC/ UKR/112 and WT/ACC/UKR/117.   
(b) Responsible agencies for policy formulation and implementation 
234. The representative of Ukraine said that the St ate Department for Intellectual Property was 
responsible for the formulation and implementation of Ukraine's intellectual property policy.  In 2002, 
his Government had established the "Intelzakhyst", an  office in charge of issuing control stamps for 
audio and audiovisual products and maintaining Ukraine's Integrated Register of Control Stamps 
Recipients.  A special subdivision of the Departme nt, composed of State inspectors, had also been 
created to combat manufacturing and distribution of  counterfeit goods, in particular discs for laser-
readable systems.  The State inspectors could dr aw up reports of administrative offences.  They 
worked in close cooperation with the Ministry of In ternal Affairs, the State Tax Administration, and 
the State Customs Service.  His Government w as now considering the establishment of a research 
institution within the Ministry of Justice for the t echnical examination of intellectual property objects. 
235. Measures had also been taken to strengthen the judicial institutional framework for the 
enforcement of intellectual property rights and establis h a specialized Patents Court, as provided for in 
the Law "On the Judiciary of Ukraine".  In 2002, speci al boards of justice had been created within the 
Supreme Commercial Court of Ukraine, the commerc ial courts of Kiev and Sevastopol, the oblasts, 
and the Republic of Crimea, and within commercial courts of appeal to deal specifically with 
intellectual property cases.  Subsequently, specia lized chambers within the Supreme Commercial 
Court and the commercial courts of appeal  had been established in March 2003.   
(c) Participation in international intellectual property agreements 
236. The representative of Ukraine said that Ukraine was a founder member of the World 
Intellectual Property Organisation (WIPO) and ha d adhered without reservations to the Berne 
Convention for the Protection of Literary and Artistic Works; the 1952 World Copyright Convention; 
the Geneva Convention for the Protection of Pr oducers of Phonograms Against Unauthorized 
Duplication of Their Phonograms; the Rome Conve ntion for the Protection of Rights of Phonograms 
Performers, Producers and Broadcasting Organizations; the WIPO Treaties on Copyright and Performances and Phonograms; the Paris Conventi on for the Protection of Industrial Property of  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 79 
 
 
 20 March 1883; the Madrid Agreement Concerning the International Registration of Marks and its 
Protocol of 28 June 1989; the Nice Agreement On International Classification of Goods and Services 
for the purposes of Marks Registration; the Tr ademark Law Treaty; the Nairobi Treaty on the 
Protection of the Olympic Symbol; the Patent Cooperation Treaty; the Budapest Treaty on the International Recognition of the Deposit of Microorga nisms for the Purposes of Patent Procedure; the 
Patent Law Treaty; The Hague Agreement On Inte rnational Registration of Industrial Designs; and 
the International Agreement on the Protection of New Plant Varieties.  In addition, his Government 
cooperated with a number of regional and intern ational organizations de aling with intellectual 
property protection, such as the NIS Interstate Intellectual Property Protection Council; the European 
Patent Organization; the International Industrial Pr operty Protection Association; the International 
Federation of Patent Attorneys; the Licensing Unio n; the International Association of Trade Marks 
Owners; the International Federation of Phonogram  Producers; and the International Federation of 
Authors and Composers Partnerships. 
237. He added that his Government planned to ratify the Strasbourg Agreement Concerning the 
International Patent Classification, the Locar no Agreement Establishing an International 
Classification for Industrial Designs, and the Vie nna Agreement Establishing an International 
Classification of the Figurative Elements of Marks,  and intended to join most of the agreements 
administered by WIPO and UNESCO.  Ukraine ha d not signed the Brussels Convention Relating to 
the Distribution of Programme-Carrying Signals by Satellite, but would examine the commitments 
ensuing from the Brussels Convention as well as the possibility of acceding to this Convention.   
(d) Application of national and MF N treatment to foreign nationals 
238. The representative of Ukraine said that national and MFN treatm ent was granted under 
Article 423 of the Civil Procedure Code, Article 5 of the Law "On inventions and utility models" 
No. 3687-XII of 15 December 1993, Article 4 of th e Law "On industrial designs" No. 3688-XII of 
15 December 1993, Article 4 of the Law "On trademarks" No. 3689-XII of 15 December 1993, 
Article 6 of the Law "On copyrights and related ri ghts" No. 2627-III of 11 July 2001, Article 5 of the 
Law "On origin of goods" No. 752-XIV of 16 June 1999, and Article 3 of the Law "On integrated 
circuits" No. 621/97 of 5 November 1997. 
(e) Fees and taxes 
[to be completed] WT/ACC/SPEC/UKR/5/Rev.1 
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 2. Substantive Standards of Protection, Incl uding Procedures for the Acquisition and 
Maintenance of Intellectual Property Rights 
(a) Copyright and related rights 
239. The representative of Ukraine said that copyright  protection was regulated by Ukraine's Civil 
Code and the Law "On Copyright and Related Rights" No. 3792-XII of 23 December 1993, as 
amended.  The Law provided for the administra tion of copyright through collective management 
organizations.  As of early 2004, there were eight  collective management organizations responsible 
for the collection, distribution and payment of royalties for the use of copyright and/or related rights, in particular rights of authors of musical works, a udiovisual works, and works of applied or fine arts, 
and rights of manufacturers of phonograms and videograms.  
240. In his view, the Civil Code and the Law "O n Copyright and Related Rights" were fully 
compliant with Articles 1 to 21 of the Berne C onvention.  The rights of performers and phonograms 
and videogram producers subsisted for 50 years from th e date of first disclosure of the performance, 
or fixation.  In the case of broadcasting organiza tions, protection was valid for 50 years following the 
first broadcast.  The Law "On Copyright and Rela ted Rights" and the Law "On Ukraine's Accession to 
the Bern Convention on Protection of Literary an d Artistic Works" had been amended to provide 
retroactive protection for performers and producers of phonograms in compliance with Article 18 of 
the Berne Convention and Article 14(6) of the TRIPS Agreement. 
241. A Member noted that Ukraine had put a reservation concerning Article 18(3) of the Berne 
Convention and requested Ukraine to withdraw  it upon accession.  The representative of Ukraine 
replied that the Law "On Amendments to the Law of Ukraine 'On Copyright and Related Rights'" of 
11 July 2001 had ensured that Article 18 of the Bern e Convention was fully effective in Ukraine.  The 
World Intellectual Property Organization had been fo rmally notified of Ukraine's withdrawal of the 
reservation with respect to Article 18(3) of the Berne Convention on 10 June 2004.  [The 
representative of Ukraine confirmed that the new revision of the Law "On Copyright and Related 
Rights" satisfied fully the requirements of Article 18 of the Berne Convention and Article 14 of the 
TRIPS Agreement.  He further noted that th e Berne Convention applied in Ukraine without 
reservation.  With regard to the WIPO C opyright Treaty (WCT) and WIPO Performances and 
Phonograms Treaty (WPPT), he stated that Ukraine had incorporated their provisions in the new 
revision of the Law "On Copyright and Related Right s", and that Article 9 of the Constitution of 
Ukraine provided that international agreements a nd treaties whose binding nature had been approved 
by the Supreme Rada were incorporated in the national legislation of Ukraine.]  WT/ACC/SPEC/UKR/5/Rev.1 
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 (b) Trademarks, including service marks 
242. The representative of Ukraine said that trademar ks, including service marks, were protected 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Marks for Goods and Services" 
No. 3689-XII of 15 December 1993, as amended by th e Law "On Amendments to Certain Legal Acts 
of Ukraine with Respect to Legal Protection to In tellectual Property" No. 850-IV of 22 May 2003.  
Pursuant to Article 6 of the Law, names could not  be registered as trademarks when they were 
identical or similar to (i) marks previously register ed or whose application for registration had already 
been submitted; (ii) marks protected under an intern ational treaty or agreement to which Ukraine was 
a party, including marks recognized as well-known under Article 6 bis of the Paris Convention; 
(iii) protected firm names; (iv) indications of  origin of goods protected under Ukraine's law − such 
indications could only be included as non-protected el ements of a trademark; and (v) duly registered 
certification marks.  The 2003 law amended the Law "On Protection of Rights to Marks for Goods 
and Services" inter alia  to ensure protection against the use of similar and identical marks, to enable a 
third party to challenge and object to an appli cation, as well as to grant protection to well-known 
marks even to the extent that they were not regi stered.  Collective marks were granted similar legal 
protection to that accorded to "individual" mark s.  An association seeking the registration of a 
collective mark should indicate this under the INID c ode (551) on the registration form.  As of early 
2003, more than eight million marks ha d been registered in Ukraine. 
243. Trademarks were protected for an initial peri od of ten years from the date of filing of the 
application.  The term of validity could be rene wed for a further ten years upon request (filed during 
the last year of the present term).  State registration was not a prerequisite for the recognition of trademark licensing agreements; a licensing agreement in writing signed by the parties to it would be 
considered valid.  Well-known marks were protected in accordance with Article 6 bis of the Paris 
Convention pursuant to Article 25 of the Law "O n Protection of Rights to Marks for Goods and 
Services."  Marks were recognized as well-known by th e Appellate Chamber or the court.  Ukrainian 
law did not require the Appellate Chamber to recognize a mark as well-known before legal action 
could be taken to protect it.   
244. In response to some Members, who noted that pursuant to Article 6 of the Law "On 
Advertising", all advertising, including trademarks in foreign languages, had to be presented in the 
Ukrainian language, and further inquired about th e practical application of this measure, the 
representative of Ukraine said that the inconsis tencies of the Law "On Advertising" with 
Article 6 quinquies  of the Paris Convention had been removed with the adoption of the Law "On WT/ACC/SPEC/UKR/5/Rev.1 
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 Amendments to certain Legislative Acts of Ukra ine regarding Protection of Intellectual Property" 
No. 1407-IV of 3 February 2004.   
(c) Geographical indications, including appellations of origin 
245. The representative of Ukraine said that the Law "On Protection of Rights to Indications of 
Origin of Goods" No. 752-XIV of 16 June 1999 an d the Law "On Protection of Rights to Marks for 
Goods and Services" No. 3689-XII of 15 December 1993 provided for the protection of geographical 
indications.  Pursuant to Article 1 of the Law "On Protection of Rights to Indications of Origin of 
Goods", geographical indications could be "simple indi cations of the origin of goods", i.e. any verbal 
or graphical indication, which directly or indirec tly pointed to the geographical origin of goods, or 
"qualified indications of the origin of goods", i.e. the name of the place of origin or the geographical 
indication of the origin of goods.  Legal protection was provided to qualified indications of origin on 
the basis of registration (Article 6, paragraph 2).  Registration certificates providing the right to the 
qualified indication of origin were valid for ten years and could be extended an unlimited number of 
times (Article 15).  Registrations c ould only be terminated for the reasons stated in Article 21.1 of the 
Law.  [Article 6 of the law provides that legal pr otection shall be granted to qualified indication of 
origin, subject to their registration remaining in fo rce, for an indefinite period from the registration 
date.  Article 3 of the Law provides that any person, including foreign nationals, shall have the right to 
file a lawsuit in court requesting the invalidation or suspension of registration.  Legal tools are 
available to interested parties for the prevention from the use of geographical indications constituting 
an act of unfair competition under Article 10 bis of the Paris Convention as set by the Civil Code of 
Ukraine and the Law of Ukraine "On Protection from  Unfair Competition".  They provide for civil 
legal, administrative and criminal liability.][Subject to Clause 3 of Article 6 of the Law of Ukraine On Protection of Rights to Marks [Signs] for Goods and Services, no registration as signs may be granted 
to indications that are identical or similar to an extent that they may be confused with qualified 
indications of goods origin (including wines and spirits) protected under the Law of Ukraine On 
Protection of Rights to Indication of Goods Orig in.  Such indications may only be unprotected 
elements of signs owned by persons au thorized to use said indications.] 
246. Pursuant to Article 16, item 6 of the Law on Ma rks, the exclusive right of a trademark holder 
to prohibit the use by third persons of the register ed mark without the holder's consent did not extend 
to the use of protected qualified indications of orig in.  Protection of a qualified indication of origin 
could not be denied on the grounds that a mark regi stered in Ukraine consisted in or contained a 
geographical indication (Article 8, item 3 of the Law "On Indication of Goods Origin"), but 
registration of a mark would be rejected if the mark  was identical or similar to a "qualified indication  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 83 
 
 
 of origin", including spirits and liquors, and thereby lik ely to lead to confusion (Article 6, item 3 of 
the Law on Marks).  Qualified indications of orig in could only be non-protected elements of marks 
owned by the persons entitled to use such indications.   
247. Asked whether an application for a geographical indication from a foreign country should 
include a government document proving the right to the indication in the country of origin, the representative of Ukraine said that pursuant to th e Law "On Protection of Rights to Indications of 
Origin of Goods", an indication related to a geogr aphical location in a foreign state would not be 
granted protection unless the indication was protected in the foreign state concerned, and Ukraine had 
concluded a mutual agreement with the foreign st ate concerning the protection of this particular 
geographical indication.   
(d) Industrial designs 
248. The representative of Ukraine said that industr ial designs were protected under Ukraine's 
Civil Code and the Law "On Protection of Rights to Industrial Designs."  Pursuant to Articles 5 and 6 
of the Law, only new industrial designs, which di d not contradict public or der, humanity or moral 
principles, could be registered.  The term of prot ection for an industrial design was ten years from the 
date of filing of the application.  The term of  protection could be extended, upon request, for a 
maximum of five years. 
249. Applications for registration were checked agains t the requirements of Article 11 of the Law.  
In the event of incompatibility with patentability requi rements, protection could be invalidated in full 
or in part in accordance with Article 25 of the La w.  The industrial design "Tires Protector" had been 
invalidated in October 2003 on such grounds. 
(e) Patents 
250. The representative of Ukraine said that inve ntions representing new products or processes, 
involving an inventive step and capable of industria l application were eligible for patent protection 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Inven tions and Utility Models" 
No. 3687-XII of 15 December 1993, as amended by the Law "On Amendments to Legal Acts of 
Ukraine with Respect to Legal Protection of Intellectual Property Rights" No. 850-IV of 
22 May 2003.  Patents could not be issued for invent ions contrary to public order, humanity and moral 
principles; plant varieties and animal breeds; biol ogical methods for breeding plants and animals, 
other than microbiological methods; integrated circuits  of layout designs; and artistic design products.  
The term of protection was 20 years from the filing date.  Decree No. 298 of the Ministry of Science WT/ACC/SPEC/UKR/5/Rev.1 
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 and Education of 13 May 2002 approv ed the terms, conditions and pr ocedures for the extension of 
patents on pharmaceuticals, means of animal protecti on, etc. for an additional period of protection of 
up to five years.  Ukraine's legislation provided for judicial review of decisions of nullification of a 
patent or loss of rights.  In the event of violation of a holder's rights, the burden of proof rested with 
the defendant.  In response to a specific question,  he confirmed that Article 29 of the Law "On 
Protection of Rights to Inventions  and Utility Models", as amended, provided for the reversal of the 
burden of proof for process patents in accordance w ith the requirements of Article 34 of the TRIPS 
Agreement.   
251. Compulsory licenses could be delivered by the Cabinet of Ministers for public health or 
environmental safety reasons or for other public inte rests with a view to pr edominantly supplying the 
domestic market or by the court following three y ears of non-use or insufficient use of a patent 
without valid reason or refusal of a patent holder to grant a licence, including in the event where an 
invention presenting different objectives or features  from a patented invention could not be used 
without violating the patent holder's rights.  When granting a compulsory licence, the court or Cabinet of Ministers determined the extent of use of the i nvention, the period of effect of the licence, and the 
amount and procedure of payment of royalties to the patent holder so as to ensure adequate 
compensation.  Patent holders retained their right to deliver licenses.  Com pulsory licence holders did 
not have the exclusive right to use an invention, nor  did they have the right to issue sublicenses.  In 
the case of compulsory licenses issued by the Cabi net of Ministers, licenses were granted following 
the filing of a petition to the competent authority, which should specify the motivation for the use of 
the patented invention and include a feasibility stud y describing the conditions of use of the invention 
and the amount of royalties payable to the patent holder.  Petitions were examined by the competent authority and, if admissible, transmitted to the Ca binet of Ministers for decision in accordance with 
Article 30 of the Law "On Protection of Rights to  Inventions and Utility Models".  Licenses were 
nullified when the circumstances under which they had been granted ceased to exist.  Decisions of the 
Cabinet of Ministers could be appealed.  The pr ocedures concerning the filing and examination of 
petitions were described in the Cabinet of Minister s' Resolution No. 8 of 14 January 2004.  Similar 
provisions were contained in the Law "On Protectio n of Rights to Integrated Circuits Design".   
(f) Plant variety protection 
252. The representative of Ukraine said that plant va rieties were protected under the Civil Code 
and the Law "On Protection of Rights to Plants Va rieties" No. 3116-XII of 21 April 1993.  Protection 
was provided for 35 years for arboreal and shrubby cultures and vines, and 30 years for all other plant  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 85 
 
 
 varieties.  On 17 January 2002, the Supreme Rada  had approved the Law "On Amendments to the 
Law of Ukraine on Protection of Rights to Plant Varieties", which revised the wording of the Law.   
253. He added that the draft Law "On Amendments to Certain Laws", which was being discussed 
in the Supreme Rada, provided for Ukraine's ac cession to the 1961 International Convention on 
Protection of New Plants Varieties, as m odified in Geneva on 10 November 1972 and 
23 October 1978.   
(g) Layout designs of integrated circuits 
254. The representative of Ukraine said that protection of layout designs of integrated circuits was 
provided under the Civil Code and the Law "On Prot ection of Rights to Integrated Circuits Design" 
No. 621/97 of 5 November 1997.  The term of protect ion was ten years from the date of application or 
date of first commercial exploitation.  The Law in cluded provisions concerning compulsory licensing. 
(h) Requirements on undisclosed information,  including trade secrets and test data 
255. The representative of Ukraine said that Ukraine' s Criminal, Civil, and Commercial Codes, the 
Law "On Information" No. 2657-XII of 2 October 1992, and the Law "On Protection Against Unfair 
Competition" No. 236/96-VR of 7 June 1996 provide d protection for undisclosed information that 
was secret (not generally known or readily ascertain able), had a commercial value because of its 
secrecy, and had been subject to reasonable steps to keep it secret.   
256. Some Members asked how Ukrainian legislation ensured the protection against disclosure of 
undisclosed test or other data submitted by an applicant to a responsible State agency to obtain 
marketing approval for pharmaceutical  or agricultural chemical products , and how such test and other 
data was protected against unfair commercial use by competitors.  Ukraine was also requested to 
indicate whether a second applicant could rely on or re fer to the original data of the first applicant 
when applying for market authorization for a sim ilar product, and whether Ukraine's legislation set a 
specific term of protection for undisclosed test or other data of the first applicant, and under what 
conditions possible exceptions would apply to such a provision.   
257. The representative of Ukraine replied that Ukrain e's Civil Code protected test data submitted 
to obtain marketing approval for pharmaceutical, ag ricultural, or chemical products utilising a new 
chemical entity in conformity with Article 39.3 of the TRIPS Agreement.  Article 508 of the Code 
provided that the term of validity of intellectual property rights to a commercial secret was limited by 
the period of existence of the entirety of character istics of commercial secrets.  Article 507 of the 
Civil Code and the Law "On Protection Against Unfair  Competition" ensured that test and other data WT/ACC/SPEC/UKR/5/Rev.1 
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 was protected against unfair commercial use.  Illegal acquisition of trade secrets, the disclosure of 
trade secrets, and illegal use of trade secrets constituted acts of unfair competition which were 
punishable by fines imposed by the Antimonopoly Committee as well as giving rise to administrative, 
civil and criminal liability pursuant to the Code  on Administrative Offences (Article 164-3) and 
Articles 231 and 232 of the Criminal Code.   
3. Measures to Control Abuse of Intellectual Property Rights 
[to be completed] 
4. Enforcement 
(a)  General 
258. The representative of Ukraine said that the most  wide-spread offences of intellectual property 
rights were the manufacturing and distribution of  counterfeit products and copies of audiovisual 
works and phonograms; the duplication and distribu tion of unlicensed computer software; and the 
manufacturing, exportation and importation of discs for laser-readable systems.  Various measures 
had been undertaken over the past few years to re inforce the fight against violation of intellectual 
property rights.  The Law "On C opyright and Related Rights" had been amended in July 2001 to 
include an exhaustive list of acts constituting infring ements of copyright and related rights as well as 
detailed civil remedies, providing the right holders  more effective protection of their rights.  
Moreover, the Cabinet of Ministers had issued 12 R esolutions to reinforce the protection of copyright 
and related rights and fight against piracy (det ailed in document WT/ACC/UKR/118, pages 117-119). 
259. In addition, Ukraine had signed a joint pr ogramme of action "On Combating Illegal 
Production of Optical Carriers of Information" with the United States in May 2000 and a joint Agreement "On Cooperation in the Field of Assigning  SID Codes" involving the State Department of 
Intellectual Property, the International Federa tion of Phonogram Industry (IFPI), and Philips 
International B.V.  In 2002, the Cabinet of Mi nisters had approved a Concept for Legitimizing 
Software and Combating Illicit Use of Software an d a new mechanism had been introduced to better 
monitor the transfer of goods across Ukraine's borde rs.  A Law "On Specifics of State Regulation of 
the Activities of Business Entities Associated with Production, Export, and Import of Discs for Laser-
Readable Systems" had also been adopted to addr ess the problem of piracy of copyright, and the 
Supreme Rada was currently considering amendments to this Law.  Under this Law, the production, 
exportation and importation of laser discs was subjec t to special licensing.  The amendments would 
introduce licensing for each consignment of imported or exported discs, as well as licensing for the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 87 
 
 
 production, export and import of matrices for the ma nufacturing of discs.  Finally, steps had been 
taken to improve the coordination of agencies invol ved in the fight against the illegal production and 
distribution of audio and audiovisual products .  A coordination programme had been adopted 
in May 2003.  Its implementation was supervised by a Coordination Council headed by the Chair of the State Department for Intellectual Property.   
260. Controls over intellectual property rights had b een reinforced during 2001-2003.  In 2002, the 
Ministry of Internal Affairs had conducted over 12,000 inspections of commercial entities operating 
in the area of intellectual property; 4,000 violati ons of intellectual property rights were uncovered, 
and the value of seized counterfeited products amou nted to UAH  7 million (US $1.3 million).  Over 
the period 2001-2003, Ukrainian c ourts had processed 465 intellectual property infringement cases.  
In several instances, the cases had resulted in impris onment, fines, the payment of damages, as well as 
the confiscation of equipment.    
261. A Member noted that effective control of the bo rder with the Russian Federation appeared to 
be a problem, the border checkpoints being easy to ci rcumvent, even for heavy trucks.  This Member 
asked Ukraine to inform the Working Party of any measures taken or planned to address this problem. 
262. The representative of Ukraine replied that e ffective border control was complicated as the 
border remained non-demarcated.  The Cabinet of Ministers had approved an anti-smuggling 
programme for 2002-2005, and Ukraine was implem enting a comprehensive program to coordinate 
the actions of its law enforcement agencies and control authorities to combat illicit manufacturing, 
distribution and sale of audio and video products , compact discs and other Articles covered by 
intellectual property rights.  In addition, the Border  Guard units had been reinforced, nine new border 
checkpoints had been opened in 2003, and an additio nal nine new checkpoints would be established in 
2004.  Impediments were being installed to make it increasingly difficult for motor vehicles to circumvent the border checkpoints.   
(b) Civil judicial procedures and remedies 
263. The representative of Ukraine said that provisions  on civil judicial procedures and remedies 
were included in Ukraine's Civil Procedural Code , the Economic (Commercial) Procedural Code, the 
Criminal Code, the Criminal Procedural Code, the Code on Administrative Offences, and the Law 
"On Protection Against Unfair Competiti on" No. 236/96-VR of 7 June 1996.   
264. Asked how damages were calculated and whethe r pre-established damages were available, 
the representative of Ukraine said that, according to the provisions of procedural laws, each party was WT/ACC/SPEC/UKR/5/Rev.1 
Page 88  
 
 required to provide evidence of the circumstance s cited in corroboration of his/her claims and 
objections.  Existing legislation did not determine any methodology for calculating damages caused 
by violations of intellectual property rights.  Thus, the person whose rights had been infringed upon 
carried the burden of proving the amount of dama ge actually suffered, i.e. the losses suffered in 
consequence of the violation of his/her rights; ex penses incurred or due for the restoration of the 
infringed rights, and the potential income the person  could have gained but for the infringement of 
his/her rights.   
265. He added that that pursuant to Order No. 19 of  the High Economic Court of 26 July 2001, the 
boards instituted in economic courts were charged with judging cases, in  particular, related to (i) the 
invalidation of legal protection doc uments; (ii) the early termination of validity of legal protection 
documents; (iii) the determination of true owners of legal protec tion documents; (iv) the conclusion 
and execution of licensing agreemen ts; (v) infringements of the property rights of owners of legal 
protection documents; (v) the granting of compulsory licenses; and (vii) the right of prior use.  The economic courts also passed judgments on other cases related to the protection of rights provided by 
intellectual property laws.  In cases pertaining to in tellectual property where the applicants' claims 
were upheld in full or in part, the decisions adopt ed by the economic courts could administer the 
payment of moral (non-property) damages and damage s for incurred losses; th e recovery of income 
gained by the offender as a result of the comm itted infringement; compensation instead of damages 
for incurred losses or the recovery of income; impose a fine; prohibit the importation of certain goods 
into Ukraine or the exit of such goods; issue injunctions obliging the culprits to discontinue the 
violation of rights and/or obliging the culprit to disclose information on the committed offence in the 
mass media; and withdraw or seize all goods determ ined to have been manufactured with rights 
infringements. 
266. Specialized court chambers of the High Economic Court and of the economic  courts of appeal 
had been in operation since 1 March 2003.  The sp ecialized chambers were charged with judging 
cases related to economic disputes pertaining to the protection of rights to objects of intellectual 
property.  In addition, appropriate specialization of  judges had been introduced in the local economic 
courts.  He added that current Ukrainian legislati on did not lay down any procedure for the destruction 
of counterfeit goods.  The execution of a court orde r to destroy counterfeit goods was assigned to the 
State Executors' Service.   
(c) Provisional measures 
267. The representative of Ukraine said that the Civil Code (Article 432), the Civil Procedure Code 
(Chapter 4-A), and the Commercia l Code included provisions enabli ng the application of provisional  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 89 
 
 
 measures to prevent an infringement and preserve  relevant evidence.  Applicable provisional 
measures could include inspection of the premises  where infringing activities were believed to be 
taking place, and seizure of assets.   
268. In response to specific questions, he added that  provisional measures could be ordered in civil 
cases.  The Law "On Introducing Amendments to Ce rtain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" of 22 May 2003  had introduced appropria te amendments to the 
Code of Civil Proceedings.  According to Article  62¹ of the Code, a person having good reasons to 
suspect that his/her rights were being infringed upon or that a real threat of such infringement existed, 
was granted the right to submit to the court a request  for adequate preventive measures to be taken.  
Such preventive measures might include inspection of  premises where activities related to such rights 
infringement were taking place, and the attachment of property in possession of the person in regard 
to whom the preventive measures were being taken (A rticle 62²).  The applicant's request for such 
preventive measures could be secured by a pledge, the amount of which was determined by the court.  
The court administered the performance of preventi ve measures.  Following the filing of a claim by 
the applicant, the preventive me asures served as means for securing evidence or as means for securing 
the claim (Article 62³).   
269. Provisional measures could be requested prior to  an action being filed for a determination on 
the merits of the claim.  According to Article 62¹ of the Code of Civil Proceedings, a person having good reasons to believe that his/her rights had been infringed upon, or that a real threat of such 
infringement existed, was granted the right to s ubmit to the court a request for the performance of 
preventive measures prior to the filin g of a formal claim in court. 
(d) Administrative procedures and remedies 
270. The representative of Ukraine said that administrative procedures and remedies were provided 
for under the Civil Procedural Code, the Economic (C ommercial) Procedural Code and the Criminal 
Procedural Code, the Code on Administrative Offe nces, and the Law "On Protection Against Unfair 
Competition" No. 236/96-VR of 7 June 1996.  Au thorities responsible for the administrative 
protection of intellectual property rights included th e State Department for Intellectual Property, the 
Antimonopoly Committee, the Ministry of Internal Affairs, the Secur ity Service, the State Customs 
Service, the State Tax Administration, and th e State Committee for Technical Regulation and 
Consumer Policy.  Ukraine's legislation provided for the possibility to appeal administrative decisions related to intellectual property rights to the Appellate Chamber of the State Department for 
Intellectual Property.   WT/ACC/SPEC/UKR/5/Rev.1 
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 271. Asked to explain when the administrative procedures and legal remedies provided under the 
Administrative Infringement Code would be applicable , rather than the civil judicial procedures and 
remedies under the newly adopted Civil Code, the representative of Ukraine said that administrative 
procedures envisaged in the Code of Administrativ e Offences for the protection of the rights were 
applied when offences were detected by executive and local self-government body officials and other 
officials.  The rights were protected by conducting the administrative procedure for the imposition of 
administrative penalties provided for in Article 24 of the Code of Administrative Offences. 
(e) Special border measures 
272. The representative of Ukraine said that customs authorities were authorized, at the request of 
a rights holder, to suspend the release of goods su spected of containing a counterfeit trademark or 
infringing on copyright.  Such measures were provi ded for in Ukraine's Customs Code (Articles 255 
to 258 and 345) and the Cabinet of Ministers' Resolution "On the Procedure on Registration and 
Transfer Across Ukraine's Border of Goods Cont aining Intellectual Property Objects" No. 412 of 
28 April 2001.   
273. Responding to specific questions, he indicated that the State Customs Service had seized 
34,411 compact discs for laser-readab le systems and 13,622 units of other audiovisual works in 2003, 
and an additional 28,832 compact discs and 270 audio and video cassettes during the first five months 
of 2004.  Paragraph 25 of the Procedures approved by  the Cabinet of Ministers' Resolution No. 412 of 
28 April 2001 gave a customs body the right to su spend, on its own initiative, the customs clearance 
of goods containing intellectual property objects, but onl y if such goods had been entered in a register 
maintained by the State Customs Service.  As of 1 June 2004, the customs bodies had suspended the 
clearance procedures for goods suspected of  being counterfeit in 19 instances.   
274. The register of goods containing intellectual property objects maintained by the State 
Customs Service pursuant to paragraph 6 of the Decree "On the Regulations for the Procedure of 
Registration and Transportation of Goods subject to Intellectual Property Rights across the Customs 
Border of Ukraine" comprised 67 goods (products) rights held by Ukrainian and foreign producers as 
per 1 June 2004.  The right owner or his representa tive applied to the central administration of the 
State Customs Service to have a good containing inte llectual property objects entered in the register.  
The register was maintained in el ectronic form using specially developed software for the integrated 
computerized information system of the State Cu stoms Service, and satellite communications allowed 
the customs bodies to retrieve information on goods  entered in the register as from the date of 
registration.  Access to the tool was limited and reserved for specially authorized officials of the 
customs bodies.  The fees for registration of goods  containing intellectual property objects with the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 91 
 
 
 State Customs Service were stipulated in the R esolution of the Cabinet of Ministers No. 413 of 
28 April 2001.  The fee for one-year registration amounted to US$ 400 for the first good containing an 
intellectual property object, and US$ 200 for each a dditional good containing the same intellectual 
property object.  Six-month registration amounted to US$ 200 for the first good containing an intellectual property object, and US$ 100 for each a dditional good containing the same intellectual 
property object.  The registration could be extended for six months or one year at a cost of US$ 100.  
The fees were payable in hryvnia at the rate of ex change established by the National Bank on the date 
of payment.   
275. Concerning the amount charged for filing an app lication to suspend the release of goods, he 
said that the State Customs Service required a lett er of guarantee (guarantee obligation) without 
indication of the amount of guarantee.  A deposition of cash pledge or guarantee was not required.  
The guarantee served to compensate for the costs of  storing goods whose customs clearance had been 
suspended.  The storage fees for goods at customs warehouses had been fixed in the Resolution of the 
Cabinet of Ministers No. 65 of 27 January 1997.   
276. All suspensions of customs clearance procedur es had so far been undertaken by the customs 
bodies on the basis of Paragraph 25 of the Procedures, i.e. in respect of goods suspected of being 
counterfeit.  Information regarding the quantiti es and categories of goods subject to suspended 
customs clearance was classified.  He stressed that the custom s bodies did not seize the goods but 
simply suspended the customs clearance procedures.  According to Ukrainian law, only courts could 
decree the seizure of goods, in which case the matter would be handed over to the State Enforcement 
(Execution) Service subordinated to the Ministry of  Justice.  The customs bodies had not received any 
court decisions on the seizure of counterfeit goods as of 1 July 2003.  The customs bodies did not adopt decisions on the merit of cases, all such decisions were taken solely by the courts. 
(f) Criminal procedures 
277. The representative of Ukraine sai d that the Criminal Code provided for criminal liability for 
infringement of copyright, trademarks, qualified indi cations of origin, industrial designs, patents, 
plant variety, and layout designs of integrated circuits (Articles 176, 177 and 229); unlawful use or disclosure of information constituting a commercia l secret (Articles 231 and 232); violation of 
provisions governing the production, exportation an d importation of discs for laser reading systems 
and the exportation/importation of materials for their production (Article 203-1); and unlawful 
production, counterfeiting or distribution of contro l stamps for copies of audiovisual works and 
phonograms, computer programs and databases (Ar ticle 216).  Criminal infringement cases were 
punishable with fines, correctional works or imprisonm ent.  In the event of violation of intellectual WT/ACC/SPEC/UKR/5/Rev.1 
Page 92  
 
 property legislation conc erning laser discs, penalties included fines varying from US$ 10,000 to 
US$ 15,000 and imprisonment for up to five years pursuant to the Law "On Specifics of State 
Regulation of the Activities of Business Entities As sociated with Production, Export and Import of 
Discs for Laser Reading Systems".  Fines were doubled for second offences.   
278. Article 176 of the Criminal Code, as amended, made illegal use of an intellectual property  
right object, the appropriation of authorship or  any other intentional violation punishable by 
imprisonment, correctional labour or a fine, prov ided the actions caused "significant material 
damage". The amendment defined significant material  damage as a value equal to or higher than two 
hundred minimum untaxed personal incomes (curre ntly UAH 17x200=UAH 3,400).  In criminal cases 
of this nature, courts would normally order the destruction of counterfeit goods, as well as the 
implements and raw materials used in the manufacture of such goods.  He also noted that the Law 
"On Introducing Amendments to Certain Legisl ative Acts of Ukraine on Legal Protection of 
Intellectual Property" had introduced  amendments to the Criminal Code which increased the sanctions 
applicable to offenders.  Thus, violations of copy right and related rights inflicting large-scale material 
damage were currently punishable by a fine  (200 to 1,000 tax-free minimum untaxed personal 
incomes, i.e approximately US$ 640 to US$ 3,000) , corrective labor, or imprisonment of up to two 
years as well as the confiscation of all counterfe it goods and implements and raw materials used in 
manufacture of such goods.  Penalties were incre ased for repeat offenses, offences committed by a 
group of persons, or offences causing particularly significant damage, i.e. a fine amounting to 2,000 
tax-free minimum personal incomes (approximately  US$ 6,400), and five-year imprisonment (or 
corrective labor).  Appropriate penalties were also  being envisaged for infringements of rights to 
objects of industrial property (inventions, utility models, industrial pattern s, integral circuit 
topographies, trademarks, indications of the origin of goods).   
279. He added that during the first quarter of 2003, un its of the Ministry of Internal Affairs had 
conducted more than seven thousand inspections of economic entities active in the area of intellectual 
property uncovering 180 offences related to inte llectual property right violations of which 147 
violations of copyright; instigated administrativ e proceedings against 1,500 persons, including 948 
charged with illicit distribution of copies of audi ovisual works and phonograms; and shut down 35 
"underground" production facilities involved in the manufacturing of various counterfeit products.  
Some 283,000 units of counterfeit audiovisual produ cts (valued at UAH3.3 million) and adulterated 
products using trademarks illegally  (estimated value UAH1.3 million)  had been seized from offenders 
during the first quarter of 2003.   WT/ACC/SPEC/UKR/5/Rev.1 
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 280. [The representative of Ukraine stated that Ukraine would apply the provisions of the 
Agreement on Trade-Related Aspects of Intellectual Property Rights no later than the date of its 
accession to the WTO, without recourse to any transi tional periods.  The Working Party took note of 
this commitment.] 
- Policies affecting trade in services 
281. The representative of Ukraine submitted information on services in documents 
WT/ACC/UKR/13, WT/ACC/UKR/19, WT/ACC/UKR/24, WT/ACC/UKR/36 and 
WT/ACC/UKR/37 and Rev.1.  Information on ser vices legislation was provided in documents 
WT/ACC/UKR/81 and Rev.1, WT/ACC/UKR/87 and Rev.1, WT/ACC/UKR/93 and Rev.1 - 4, and 
WT/ACC/UKR/111 and Add.1, Rev.1.  He added that a number of draft laws amending legislation on 
insurance, banking activities, auditing, legal ser vices, television and radio broadcasting, and 
information agencies had been or would soon be s ubmitted to the Supreme Rada for examination.  A 
list of services-related activities subject to ac tivity licensing is presented in Table 5(b).   
282. The banking sector was regulated by the La w "On Banks and Banking" No. 2121-III of 
7 December 2000, as amended (the most recent am endment had been made on 11 November 2003).  
The Law set identical levels of authorized funds fo r domestic and foreign e quity banks.  Amendments 
to the Law, which would allow foreign banks to set up branches in Ukraine, had been drafted and 
submitted to the Supreme Rada (draft Law No. 3561) .  The Supreme Rada had rejected this proposal 
in March 2004.   
283. The insurance sector was regulated by the Law "On Insurance" No. 85/96 of 7 March 1996, as 
amended by the Law No. 980-IV(980-15) of 19 June 2003 and the Law No. 1414-IV(1414-15) of 
3 February 2004.  The registration and licensing of insurance activity was regulated by Article 38 of 
the Law "On Insurance" and was effected by Derz hfinposlug in accordance with the provisions of 
Article 34 of the Law "On Financial Services and St ate Regulation of Financial Services Markets" 
(2664-14) and the requirements of paragraph 8 of  Clause 4 of the Bylaw "On State Commission for 
Regulation of Financial Services Markets of Ukra ine" approved by Presidential Decree No. 292 
(292/2003) of 4 April 2003.  The procedure and the rules for mandatory insurance would be established by the Cabinet of Ministers.   
284. As regards professional services, Ukraine's legisl ation did not include any restrictions, except 
for the provision of legal and auditing services, which were subject to nationality requirements.  
However, draft Laws "On Auditing" and "On Bar" , which would remove the nationality requirement, 
had been submitted to the Supreme Rada.  R esponding to a Member who enquired about the WT/ACC/SPEC/UKR/5/Rev.1 
Page 94  
 
 nationality restriction in legal services in the event of criminal cases and whether qualification 
requirements for criminal lawyers were different from the requirements for other lawyers, the 
representative of Ukraine said that amendments to Article 44 of the Criminal Procedure Code of 
Ukraine had been adopted on 21 June 2001 (L aw No. 2533-III) to eliminate the obligation for 
criminally prosecuted persons to be re presented only by a Ukrainian attorney. 
285. Access to Ukraine's transportation services had been broadened and there were no limitations 
on foreign equity participation.  As for telecommunication services, the Law "On Specifics of 
Privatization of Open Joint Stock Compan y UKRTETCOM" No. 1869-III of 13 July 2000 had 
abolished the 49 per cent limitati on on foreign ownership in the telecommunications sector.  The Law 
"On Telecommunications" No. 1280-IV of 18 Nove mber 2003 provided the general legal framework 
for telecommunications, defined the powers of the State in managing and regulating the activity, as 
well as the rights, obligations, and liability princi ples for physical persons  and legal entities taking 
part in the activities or making use of telecommunication services; established the licensing procedure for telecommunications, and defined the activities subject to such licensing.  One of the key 
provisions of the Law was the allocation of regulation and management functions, and the 
establishment of the National Commission for Matters of Communication Regulation (NCCR).   
286. Television and radio broadcasting was regulated by the Law No. 3759-XII of 
21 December 1993.  The Supreme Rada was curre ntly considering new draft laws on introducing 
amendments to Article 13 of the Law "On Tele vision and Radio Broadcasting" Nos. 3505 and 3651 
regarding an increase in the share of foreign cap ital in the charter funds of television and radio 
broadcasting companies from 30 to 35 per cent; and No. 1157 regarding an increase in the share of 
foreign capital in the charter funds of television a nd radio broadcasting companies to 49 per cent.   
287. Legislative changes had been introduced with re gard to information agencies.  The Law "On 
Introducing Amendments to the Law of Ukrain e "On Information Agencies"" No. 1379-IV of 
11 December 2003 had increased the permitted shar e of foreign capital in the charter funds of 
information agencies from 30 to 35 per cent.   
288. Some Members requested information on the in dependence of the regulatory authorities from 
services suppliers.  The representative of Ukraine said that bank regulation and supervision was 
entrusted to the National Bank.  The Bank was re sponsible before the President and the Supreme 
Rada.  It was not accountable to other banks' li abilities and was therefore independent from banking 
services suppliers.  A National Committee fo r Communication Regulation (NCCR) had been 
established pursuant to the Law "On Telecommunica tions" No. 1280-IV of 18 November 2003 and 
would become the regulating authority in the ar ea of telecommunications.  The competence of the  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 95 
 
 
 NCCR included matters related to licensing and re gistration of telecommunication services suppliers, 
tariff regulation and organizationa l and legal support to general acces s telecommunication services.  
The NCCR's powers would be exercised by the State Committee for Communications and 
Informatization until 1 January 2005.  The Stat e Committee was accountable to the Cabinet of 
Ministers and independent from telecommunications services suppliers.  
289. As for transportation, the regulatory authority was the Ministry of Transport as provided for 
in Decree No. 304/2002 of 27 March 2002.  The Mi nistry acted as a coordinating body within the 
system of central executive authorities administering and implementing State policies in the area of transportation and use of air space, and provided na vigational and hydrographical  backup to seafaring.  
The Ministry issued activity licences where provide d for by law.  The regulatory activities of the 
Ministry were financed exclusively from the State budget and did not depend on sponsorship or 
donations.  The Ministry was therefore independent from the services suppliers.   
290. A Member requested Ukraine to guarantee the tr ansparency of its licensing requirements and 
procedures, qualification requirements and procedures, as well as other authorization requirements, in 
particular with respect to obtaining, extending, renewing, denying and terminating licences and other 
approvals required to provide services in Ukraine's ma rket and the appeals of such actions.  Ukraine's 
licensing procedures and conditions should not in th emselves act as a barrier to market access and 
should not be more trade restrictive than necessary.  Ukraine should publish (i) a list of authorities 
responsible for authorizing, approving or regula ting the service sectors in which Ukraine was making 
specific commitments and (ii) Ukraine's licensing procedures and conditions.  Ukraine should ensure 
that these procedures and conditions were pre-establishe d, publicly available, and based on objective 
criteria; identified the activities, terms and conditio ns; included all critical information for the valid 
completion of applications; included the relevant timeframe and critical deadlines (at least indicative 
ones); and identified the competent authority. 
291. In reply, the representative of Ukraine said that  the Law "On Licensing of Certain Types of 
Economic Activity" No. 1775-III of 1 June 2000, whic h applied to all economic entities, determined 
the types of economic activity subject to li censing and the licensing procedure, established 
governmental supervision, and stipulated the lia bility of economic entities and licensing bodies in 
case of violation of Ukraine's licensing legislation.  His Government's policy in the area of licensing 
was based on the principle of securing equal rights a nd the lawful interests of all economic entities; 
the protection of rights, lawful interests, lives and h ealth of individuals, protection of the environment, 
and ensuring the State's security; the establishmen t of a uniform procedure for the licensing of 
economic activity in Ukraine; and the establishmen t of a single list of types of economic activity WT/ACC/SPEC/UKR/5/Rev.1 
Page 96  
 
 subject to licensing.  Article 3.2 of the Law stated  that licensing could not be used to limit economic 
competition.  The licence was a uniform document, wh ich allowed the conduct of a certain type of 
economic activity which, in accordance with legislati on, was subject to a limitation.  Ukraine's policy 
with respect to licensing was carried out by the Cabi net of Ministers, specifically authorized licensing 
bodies, by the Cabinet of Ministers through specified bodies of the executive branch of government, and by local councils' executive bodies specifically authorized to licence certain types of economic 
activity.  As required by Law, the list of institu tions responsible for the issuing of licenses was 
published in the Government's press.   
292. The Law guaranteed the transparency of licensing requirements and procedures, qualification 
requirements and procedures, and other procedures, in particular, with regard to the receipt, renewal, 
re-receipt, refusal and suspension of licenses and ot her authorizations needed to render services in 
Ukraine's market, and the procedures for challengi ng these actions.  Ukraine's licensing procedures 
and conditions were not in themselves barriers to ma rket access or more restri ctive than necessary to 
achieve their objectives.  He stressed that the li censing procedures and conditions were established in 
advance, available to the public and based on object ive criteria; determined the activity, time periods 
and conditions; included all essential information requi red to complete the applications; stipulated 
appropriate time frames and deadlines (at least indica tive ones); and determined the competent bodies.   
293. Responding to specific requests of a Member, th e representative of Ukraine confirmed that 
for the services included in the Ukraine's Sche dule of Specific Commitments Ukraine would 
guarantee the fulfilment of licensing procedures and conditions specified by appropriate legislative 
acts, in particular that (i) Ukraine's licensing pr ocedures and conditions would be published prior to 
becoming effective; (ii) Ukraine would specify reasonable time frames for the review and decision by all relevant authorities in Ukraine's licensing proced ures and conditions; (iii) applicants would be able 
to request licensing without individual invitation; (i v) any fees charged, which were not deemed to 
include fees determined through auction or a te ndering process, would be commensurate with the 
administrative cost of processing an application; (v ) the competent authorities of Ukraine would, after 
the receipt of an application, inform the applican t whether the application was considered complete 
under Ukraine's domestic laws and regulations a nd in the case of incomplete applications, would 
identify the additional information required to comple te the application and provide an opportunity to 
rectify deficiencies; (vi) decisions would be taken pr omptly on all applications; (vii) if an application 
was terminated or denied, the applicant would be in formed in writing and without delay of the reasons 
for such action.  The applicant would have the pos sibility to resubmit, at his/her discretion, a new 
application addressing the reasons for termination or denial; and (viii) in case examinations were held 
for the licensing of professionals, such examinations  would be scheduled at reasonable intervals.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 97 
 
 
 294. The representative of Ukraine confirmed that the measures described in this Report will in no 
way affect Ukraine's obligations deriving from it s specific GATS commitments.  He guaranteed that, 
for the services included in the Schedule of Specifi c Commitments, the appropriate regulatory bodies 
would be separated from, and not subordinated to, any of the services providers governed by them.  He also guaranteed that foreign suppliers woul d have the right to choose their partners.   
295. [Ukraine's Schedule of Specific Commitments on Se rvices is annexed to its draft Protocol of 
Accession reproduced in the Appendix to this Report (see paragraph [311] below).  This Schedule of 
Specific Commitments on Services contains the legally binding market-access commitments of 
Ukraine in respect of services.] 
- Transparency 
- Publication of information on trade 296. Concerning the transparency requirements pr escribed in Article X of the GATT 1994, 
Article III of the GATS and other WTO Agreements, th e representative of Ukraine said that laws and 
other normative acts had to be published before en tering into force.  Draft normative acts were 
published in Halitski Contracty and Visnyk, a periodi cal of the National Bank, and made available for 
discussion on the internet ( www.zakon.com.ua
).  Effective normative acts were published in 
Uryadoviy Courier and Holos Ukrayiny.  Ministries were increasingly placing draft legal acts on their official web-sites to make them available for pu blic discussion.  He confirmed that administrative 
rulings on customs issues were considered normativ e acts.  He added that laws and normative acts 
relating to bilateral and multilatera l international treaties to which Ukraine was a party were not 
subject to publication.  However, they we re posted in Ukrainian at www.rada.gov.ua.   
297. Pursuant to the Law "On Foreign Economic Ac tivity," any interested person could obtain 
information on foreign trade regulation, except for St ate or commercial secrets.  Timely access to all 
normative acts was guaranteed.  Legislative texts coul d be obtained in Ukrainian and English free of 
charge at www.rada.kiev.ua
 (some 120 documents), or against payment at www.liga.kiev.ua , 
www.nau.kiev.ua, and www.welcometo.kiev.ua.  Upon request, copies of legal texts could also be 
delivered against payment by any State authority. 
298. He added that the State Committee on Statis tics was responsible for collecting factual 
information on foreign economic activity.  The data  was published annually and made available to 
any interested person.  The Ministry of Finance w as responsible for the collection of information on 
foreign trade balance and payments, forei gn debt, and gold and currency reserves. WT/ACC/SPEC/UKR/5/Rev.1 
Page 98  
 
 299. [The representative of Ukraine stated that , from the date of accession, Ukraine would 
implement fully Article X of the GATT 1994, and Ar ticle III of the GATS and the other transparency 
requirements of the WTO Agreements requiring no tification and publication.  The Working Party 
took note of these commitments.]   
- Notifications 
300. [The representative of Ukraine said that upon en try into force of the Protocol of Accession, 
Ukraine would submit all the initial notifications re quired by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enact ed by Ukraine which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Work ing Party took note of these commitments.]  
- Trade Agreements 
301. The representative of Ukraine said that Ukrain e had concluded bilateral trade and economic 
agreements establishing most-favoured  nation treatment with Algeria, Argentina, Australia, Austria, 
Belgium, Brazil, Bulgaria, Canada, China, Croa tia, Cuba, the Czech Republic, Denmark, Egypt, 
Estonia, Finland, the Former Yugoslav Republic of Macedonia, France, Germany, Great Britain, 
Guinea, Greece, Hungary, India, Indonesia, Iran, Ire land, Israel, Italy, Japan, the Republic of Korea, 
the Democratic Republic of Korea, the Kyrgyz Re public, Lebanon, Libya, Luxembourg, Montenegro, 
Moldova, Mongolia, the Netherlands, Norway, Pola nd, Portugal, Romania, the Slovak Republic, 
Slovenia, Spain, Sweden, Switzerland, Tunisia, Tu rkey, the United Arab Emirates, the United States, 
and Viet Nam.  Ukraine had also concluded a Partnership and Co-opera tion Agreement with the 
European Union. 
302. He added that his Government had concluded bilateral free tr ade agreements providing for 
exemption of customs duties with the Republic of Azerbaijan, Armenia, Belarus, Georgia, 
Kazakhstan, the Kyrgyz Republic, Moldova, the Russi an Federation, Tajikistan, Turkmenistan, the 
Republic of Uzbekistan, as well as with the Former  Yugoslav Republic of Macedonia.  In his view, 
the trade preferences granted by Ukraine to CIS count ries were not in contradiction with WTO rules.  
Detailed information on Ukraine' s relations with CIS countri es was provided in documents 
WT/ACC/UKR/65 and Add.1. 
303. A Member noted that the exemption from do mestic taxation of imports from the Russian 
Federation violated Article I of the GATT 1994 and enquired about Ukraine's plans to address this 
issue prior to accession.  The representative of Uk raine replied that only crude oil, natural gas  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 99 
 
 
 condensate, natural gas, non-irradiated fuel elemen ts (fuel rods), rods with capacitors, and security 
and management rods (bumatic ab sorbers) imported from the Russian Federation under the free trade 
agreement between Ukraine and the Russian Fede ration were exempted fro m value-added tax upon 
entry into Ukraine, these products being subject to  VAT in the Russian Federation upon exportation.  
His Government was considering altern ative options to address this issue. 
304. Concerning the CIS free trade zone and economic  union, he said that Ukraine had not yet 
acceded to the CIS economic and customs unions, nor to the agreements provi ding for their gradual 
implementation, such as the Agreement on Single Agricultural Market, signed on 6 March 1998 to 
promote the liberalization of agricultural trad e, the coordination of pricing policies and the 
harmonization of SPS systems.  Ukraine had joined  the Economic Union as an associated Member 
only.  Ukraine's status in the Union would be de termined in a separate ag reement.  The Union, 
established on 24 September 1993 by Azerbaijan, Belarus, Kazakhstan, Moldova, the Russian 
Federation, Tajikistan and Uzbekistan, foresaw th e gradual liberalization of movements of goods, 
services, capital and individuals.  As for the CIS free trade zone, Ukraine was a signatory to the 
15 April 1994 Agreement providing for the creation of  the free trade zone.  Ukraine had applied the 
Agreement temporarily until the adoption of the new Constitution in 1996, which made the entry into 
force of international agreements  conditional upon ratification by the Supreme Rada.  So far, the 
Agreement had been ratified by Azerbaijan, Kaza khstan, the Kyrgyz Republic, Moldova, Uzbekistan, 
and Tajikistan.  The Agreement aimed at creati ng a free trade area, coordinating economic policy, 
promoting inter- and intra-sectoral co-operation and scientific and technical development, and 
harmonizing legislation and regulati ons, in particular with regard to customs duties and procedures, 
and technical regulations to trade.   
305. Ukraine was a party to the Production Co-opera tion Agreement signed by all CIS countries on 
23 December 1993 in Ashkhabad.  The Agreemen t aimed at promoting industrial cooperation 
between enterprises and industries of CIS countries.  It provided for preferences to certain enterprises 
located in CIS countries in the form of exempti on from quantitative restrictions and customs duties 
and taxes on raw materials, spare parts and othe r intermediate products, engineering and repair 
services, technical maintenance, and technological oper ations.  Finished products were not covered by 
the Agreement and therefore subject to VAT and excise taxes if eventually sold in Ukraine.  He added 
that importers of products subject to exempti ons under the Agreement might pay duties by submitting 
credit documents upon importation, pursuant to th e Cabinet of Ministers' Resolution No. 1303 of 
24 November 1997.  According to the State Committee on Statistics, imports and exports falling within the scope of the Agreement amounted to US $ 36.1 million, i.e. 0.44 per cent of Ukraine's trade 
with other CIS countries.  WT/ACC/SPEC/UKR/5/Rev.1 
Page 100  
 
 306. In response to specific questions concerning recen t developments in the formation of a Single 
Economic Space, the representative of Ukraine said that the Agreement on the Formation of the 
Single Economic Space had been signed by the Presi dents of Belarus, Kazakhstan, Ukraine and the 
Russian Federation on 19 September 2003.  The Agreement foresaw the establishment of an 
Organization for Regional Integration.  The Agreem ent aimed at promoting trade, investment, and 
social and economic progress on the basis of genera lly recognized international law principles, 
including WTO rules, and provided for the possib ility of differentiated integration within the 
Organization.  Ukraine had agreed to participate in the Agreement to the extent that it would not 
contradict its course towards European and Euro -Atlantic integration and would facilitate its 
accession to the WTO.  For his Government, the main objective of the Single Economic Space should be the establishment of a free trade zone without any restrictions. 
307. The Supreme Rada had ratified the Agreemen t on the Formation of the Single Economic 
Space on 20 April 2004.  In accordance with the reservati ons made at the time of ratification, Ukraine 
intended to participate in the establishment and functioning of the Single Economic Space (SES) to 
the extent this would be in compliance with th e Constitution of Ukraine.  The Parties to the 
Agreement held regular High Level Group meetings  to analyze existing national legislation and 
prepare plans, tasks and proposals of legal and technical nature, including the preparation of 
international legislative documents, to ensure th e establishment of the Single Economic Space.   
308. A Member requested Ukraine to provide clear and detailed information on each of its trade 
arrangements providing for non-MFN trade in goods, in cluding the coverage of products subject to 
preferential trade and the precise nature of the pref erential access.  This Member also enquired about 
the conditions under which Ukraine had purch ased wheat from the Russian Federation and 
Kazakhstan in 2003, and in particul ar whether any official or political intervention had been involved. 
309. [The representative of Ukraine confirmed th at Ukraine would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade 
agreements, and would ensure that the provisi ons of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine 
was a Member were met from the date of accessi on.  The Working Party took note of this 
commitment.] 
- CONCLUSIONS 
310. The Working Party took note of the explanati ons and statements of Ukraine concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the assurances and  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 101 
 
 
 commitments given by Ukraine in relation to cer tain specific matters which are reproduced in 
paragraphs ................................................................................... and ... of this Report.  The Wor king 
Party took note that these commitments had been in corporated in paragraph 2 of the Protocol of 
Accession of Ukraine to the WTO.   
311. Having carried out the examination of the foreign trade regime of Ukraine and in the light of 
the explanations, commitments and concessions made  by the representative of Ukraine, the Working 
Party reached the conclusion that Ukraine be invited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Article  XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accessi on reproduced in the Appendix to this Report, and 
takes note of Ukraine's Schedule of Con cessions and Commitments on Goods (document 
WT/ACC/UKR/.../Add.1) and its Schedule of Specific Commitments on Services (document 
WT/ACC/UKR/.../Add.2) that are annexed to the draft Protocol.  It is proposed that these texts be 
adopted by the General Council when it adopts th e Report.  When the Decision is adopted, the 
Protocol of Accession would be open for accepta nce by Ukraine which would become a Member 
thirty days after it accepts the said Protocol.  Th e Working Party agreed, therefore, that it had 
completed its work concerning the negotiations for the accession of Ukraine to the Marrakesh 
Agreement Establishing the WTO.   
_______________ WT/ACC/SPEC/UKR/5/Rev.1 
Page 102  
 
 ANNEX 1 
Laws, Regulations and Other Information Pr ovided to the Working Party by Ukraine
 
Economic Policies 
− Resolution of the Supreme Rada No. 251/95 -IIB on the Draft Law of Ukraine "On the 
Foreign Investment Regime" of 12 May 1995; 
− Law of Ukraine on the Foreign Investme nt Regime No. 93/96-SR of 19 March 1996 
− Law of Ukraine No 1540a-XII on Protection of Foreign Investment In Ukraine of 
10 September 1991; 
− Law of Ukraine on Revocation of the Decree of the Cabinet of Ministers of Ukraine "On the 
Payment of Dividends (a Part of Profits) by Agents of Economic  Activity, Established 
through State Enterprises and Organizations" Kiev, No. 480/95-SR of 15 December 1995; 
− The Law of Ukraine "On Licensing of Certai n Types of Economic Activity" No. 1775-III of 
1 June 2000; 
− The Law of Ukraine "On Publishing" No. 318/97-VR of 5 June 1997; 
− Decree of the President of Ukraine on Measures to Provide Currency and Export Control 
No. 504/94 of 7 September 1994; 
− Decree of the President on Measures Regarding the Improvement of Price Policy 
Configuration in Foreign Economic Activ ity No. 124/96 of 10 February 1996; 
− Extract of the Decree of the Cabinet of Mini sters of Ukraine No. 15-93 on the System of 
Currency Regulation and Currency Co ntrol of 19 February 1993; 
− Decree of the President on Improvement of Currency Regulation No. 457/94 of 
22 August 1994; 
− Resolution of the Cabinet of Ministers about th e Procedure of Providing Financial Support of 
Enterprises and the Regulations Governing th e Issue of Providing Budgetary Financial 
Support to the State-Owned and other Enterprises in whose Property the State Share Exceeds 50 per cent No. 645 of 19 September 1994; 
− Decree of the President of Ukraine "On Urgent Measures Aimed to Regulate Activities of 
State-Owned (National) Joint Stock and Holding Companies" No. 1049/2001 of 7 November 2001; 
− Decree of the President No. 412, on Liquidatio n of External Economic Association "Concern 
Ukrzovnishtorg" of 2 December 1994; 
− The Law of Ukraine "On State Registration of Legal Entities and Natural Persons as 
Entrepreneurs"
 No. 755-IV of 15 May 2003; 
− Resolution of the Cabinet of Ministers "On th e Approval of the Procedures for Provision and 
Identification of Amounts of State Support to Coal Mining Enterprises for Partial Coverage of 
Production Costs and Construction and Techni cal Re-equipment of Enterprises producing 
Coal, Lignite (Brown Coal) and Peat" No. 1311 of 21 August 2003; 
− The Law of Ukraine "On Experiments in Residential Construction On the Basis of the 
Holding Company 'Kyivmiskbud'" No. 1674-III of 20 April 2000; 
− Draft Law On Amendment of Some Legislative Ac ts of Ukraine on Regulation of Car Market 
in Ukraine of 13 July 2000; 
− The Draft Law of Ukraine "On State Registration of Right to Real Property" No. 2580 of 
26 December 2002; and 
− Investment Climate in Ukraine in Connection with the Adoption of the Law of Ukraine "On 
the Foreign Investment Regime". 
  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 103 
 
 
 Taxation 
− Law of Ukraine on Taxation of Profits of En terprises of 28 December 1994, No 334/94-SR; 
− Law No. 283/97-VR on Amendments and Additions  to the Law On Enterprise Profit Tax of 
22 May 1997; 
− Law No. 77/97-SR on Amending the Law On the Tax System of 18 February 1997; 
− Law No. 168/97-SR on Value Added Tax of 3 April 1997; 
− The Law of Ukraine on Excise Duty and Import Duty Rates for Certain Goods (Products) 
No. 313/96 of 11 July 1996; 
− Decree of the President of Ukraine No. 609/95 on Brands of the excise Duty on Alcoholic 
Drinks and Tobacco Products of 12 July 1995; 
− Resolution of the Supreme Rada on Procedur es for Implementing the Law of Ukraine "On 
Excise Duty on Alcoholic Drinks and Tobacco Products" of 15 September 1995 
No. 330/95-SR; 
− Resolution of the Supreme Rada on Enforcing the Law of Ukraine "On the Excise Tax and 
Import Duty Rates on Tobacco Products" of 06 February 1996 No 31/96-SR; 
− Resolution of the Supreme Rada of Ukraine on Procedures for Implementing the Law of 
Ukraine "On Certain Issues Concerning the Taxa tion of Goods Subject to Excise Duty", Kiev 
No. 433/95-SR of 16 November 1995; 
− Resolution of the Cabinet of Ministers on Approval of the Procedures for Collection of Value 
Added and Excise Tax on Goods Imported to  Ukraine of 27 January 1997 No 66; 
− The Draft Tax Code of Ukraine; 
− Information on the State of Unification of Excise Duties of 1997; and 
− List of Products not Subject to Privileges Provided by Article 1 of the Decree of the President 
of Ukraine of 30 June 1995, No. 499 "O n the Collection of Value-Added-tax". 
 
Customs Regulations 
− The Customs Code of Ukraine No. 92-IV of 11 July 2002; 
− Law No. 3893-XII, On making Amendments to th e Decrees of the Cabinet of Ministers on 
Customs Regulation of 28 January 1994; 
− Decree of the Cabinet of Ministers of Ukrain e on Single Customs Tariff of 11 January 1993, 
No. 4-93; 
− Law of Ukraine On the Introduction of Changes a nd Additions to the Decree of the Cabinet of 
Ministers of Ukraine No. 4-93 "On the Un iform Customs Tariff of Ukraine" of 
11 January 1993; 
− Law of Ukraine On Amendment of the Law of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected upon Crossing of  Ukrainian State Border", No 2659-III of 
12 July 2001; 
− Law of Ukraine On Amendments to the Law of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected at Entry Points  on the Ukrainian State Border", No 387-IV, 
26 December 2002; 
− Resolution of the Cabinet of Ministers of Ukra ine "On Certain Matters Pertaining to Customs 
Clearance of Goods" No. 1985 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Checkpoints 
on the Customs Border of Ukraine through wh ich Narcotics, Psychotropic Substances and 
Precursors are Permitted to be Move d" No. 1950 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Industrial-
Purpose Goods which May not be Exported from the Customs Territory of Ukraine by Ukrainian Nationals, Foreigners or Statel ess Persons" No. 1911 of 13 December 2002; WT/ACC/SPEC/UKR/5/Rev.1 
Page 104  
 
 − Resolution of the Cabinet of Ministers of Ukraine "On Establishment of Deadlines for 
Customs Transit of Goods" No. 1908 of 13 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across the Customs Border of Ukraine thr ough Airports having no Customs Offices" 
No. 1884 of 12 December 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Re-importing the Goods Across the 
Customs Border of Ukraine" No. 1881 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Certain Issues of Application of the 
Customs Warehouse Regime" No. 1867 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedures for 
Sampling of Goods, Conduct of Research (Tests , Expert Examination) for Purposes of 
Customs Clearance of Goods, and of Di sposal of the Samples" No. 1862 of 
12 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across Ukraine’s Customs Border, under the Temporary Import (Export) Regime" No. 1855 
of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukrain e "On Approval of the List of Paid Services 
that May be Rendered by Customs B odies" No. 1952 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Certification of Certificates of the Ukrainian Origin of Goods" No. 1861 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Identifying the Country of Origin of a Product which is Moved Across the Customs Border of 
Ukraine" No. 1864 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of  Ukraine "On the Schedule of Production and 
Technological Processes for Determining the Criterion of Sufficient Processing of a Good, and on the Procedure for the Establishment and Application of the Criterion in Determining 
the Country of Origin of a Goods" No. 2030 of 27 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of Crossing 
Points for Automobile Traffic Across the State Border of Ukraine with Purpose of Bringing 
Across by Citizens of Vehicles and of Chassis and Bodies for Vehicles" No. 1987 of 
25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Procedure for Customs Inspection, 
Clearance, and Admission Across the Customs Border  of Ukraine for Goods in Respect to the 
Transfer of Which Restrictions have b een Introduced" No. 1986 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Entry into Force of the Certain 
Enactments of the Cabinet of Ministers of Ukraine" No. 92 of 18 January 2003; 
− Resolution of the Cabinet of Ministers of Uk raine "On Charging of Fee for the Customs 
Clearance of Goods and Vehicles Performed out of the Location of Customs Bodies of 
Beyond the Hours of Operation Set for Customs Bodies" No. 93 of 18 January 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Customs Clearance of Military Equipment and Military Vehicles Crossing the Customs Border of Ukraine" No. 63 of 13 January 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Extension of the Time Period Granted for the Submission to a Customs Authority and for the 
Prolongation of the Term Granted for the Declaring to a Customs Authority, of Goods and 
Vehicles Transferred Across the Ukrainian Customs Border" No. 377 of 26 March 2003; 
− Decree of the President of Ukraine No. 255/96 of 6 April 1996 on The Concept of the 
Transformation of the Customs Tariff of  Ukraine 1996-2005 according GATT/WTO; 
− Resolution of the Cabinet of Ministers on Customs Duty Rates No. 65 of 27 January 1997;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 105 
 
 
 − Resolution of the Cabinet of Ministers of Ukraine "On Port Fees" No. 1544 of 
12 October 2000;  
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Declaring the Customs Value of Goods that M ove Through the Customs Border of Ukraine" 
No. 1375 of 28 August 2003; 
− 1993 Harmonized Tariff Schedule; 
− Unified Custom Tariff of 1997; 
− Unified Custom Tariff currently in force in Uk raine with applied non-tariff measures and with 
customs tariff restructuring offer according to WT/ACC/UKR/22 of 1997; 
− Customs Tariff of March 1998; 
− Replies to the questionnaire on Customs Valuation; 
− Methods of Determining the Customs Value of  Goods. Part XI: Customs Value of Goods. 
Chapter 49: General Provisions; 
− Section XII.  Customs Value of Goods.  Met hods of Determining Cu stoms Value of Goods; 
− Explanatory Notes on the Concept of Reorganizing the Tariff System of Ukraine for 1996-
2005 in Conformity with GATT/WTO Requirements; and 
− The Concept Paper on the Transformation of the Customs Tariff of Ukraine 1996-2005. 
 
Import/Export regulations 
− Law of Ukraine On Foreign Economic Activity No. 959-XII of 16 April 1991; 
− The Law of Ukraine No. 1315-IV "On Amendments  to Article 16 of the Law of Ukraine 'On 
Foreign Economic Activitie s'" of 20 November 2003; 
− Decree of the President of Ukraine on Regist ration of Certain Types of Foreign Economic 
Agreements (Contracts) in Ukraine of 7 November 1994 No 659/94; 
− Resolution of the Cabinet of Ministers on the St ate Duty for Issuance of Import Licenses of 
2 August 1996 No 893; 
− Decree of the President on the Procedure for Application of Restrictions on Import in 
Accordance with Rules and Principles of GATT/WTO of 27 June 1996 No 478/96; 
− The Responses of Ukraine to the Questionnaire Concerning Import Licensing Procedures; 
− List of Goods Subject to Import Licensing 1997; and 
− List of Minimum Levels of the Indicative Prices for Certain Products Exported from Ukraine 
in April 1997. 
 
Trade remedies 
− Law of Ukraine No. 331-XIV On Protection of  the National Industry Against Subsidized 
Imports of 22 December 1998; 
− Law of Ukraine No. 330-XIV on Safeguards of the National Industry Against Dumped 
Imports of 22 December 1998; (Analysis); 
− Draft Law of Ukraine "On Amendments to the Law of Ukraine 'On Application of Safeguards 
with respect to Imports into Ukraine"; 
− Explanatory Notes to the Draft Law of Ukra ine "On Subsidies and Countervailing Measures"; 
 
Standards, certification, technical regulations 
− The Law of Ukraine No. 2406-III "On Conformity Assessment" of 17 May 2001; 
− The Law of Ukraine No. 2407-III "On Accreditation of Conformity Assessment Bodies" of 
17 May 2001; 
− The Law of Ukraine No. 2408-III "On Standardization" of 17 May 2001; 
− Law on Metrology and Metrological activit y No. 113/98-SR of 11 February 1998; WT/ACC/SPEC/UKR/5/Rev.1 
Page 106  
 
 − Decree of the Cabinet of Ministers on Standa rdization and Certification No. 46-93 Amended 
by the Law No. 333/97 of 27 June 1997; 
− Decree of the Cabinet of Ministers on State Supervision Over the Observance of Standards, 
Norms and Rules and Responsibility for their Violation No. 30-93 of 8 April 1993; 
− Resolution of the Cabinet of Ministers on the Approval of the Procedure for Customs 
Clearance of Imported Goods Subject to Manda tory Certification in Ukraine No. 1211 of 
4 November 1997; 
− Agreement on Cooperation Between the State Committee of Ukraine on Standardization, 
Metrology and Certification and U.S. Nationa l Institute of Standards and Technologies of 
28 May 1994; 
− Agreement on Cooperation in the Sphere of St andardization, Metrology and Certification 
between the Cabinet of Ministers of Ukra ine and Government of Turkmenistan of 
7 April 1998; 
− Agreement on Cooperation between the Sphe re of Standardization, Metrology and 
Certification between the Government of Uk raine and the Government of the Russian 
Federation of 12 April 1994; 
− Agreement on Co-operation between the State Committee of Ukraine on Standardization, 
Metrology and Certification and the Fren ch Association on Standardization of 
9 January 1997; 
− Agreement on Co-operation in the field of standardization, certification, quality and 
metrology between the Cabinet of Ministers of  Ukraine and the Government of France of 
24 April 1997; 
− Agreement between the State Committee of Uk raine on Standardization and the National 
Institute of Technology and Quality of the Republic of Korea of 2 June 1997; 
− Rules of Compulsory Certification for Ro ad Vehicles, Their Components and Tools 
(Approved by Order No. 23 of the Ukrainian De rzhsrandard (State Standards Committee) of 
17 January 1997; 
− Rules for Obligatory Certification of Build ing Materials, Products and Constructions 
(Approved by Decision No. 192 of  State Co mmittee of Ukraine for Standardization, 
Metrology and Certification) of 11 April 1997; 
− DSTU 3413-96 Certification System UkrCEPRO Pr ocedure for Certification of Products of 
31 December 1996; 
− Procedure For Recognition of Results of Imported Goods Certification (UkrCEPRO 
Certification System); 
− DSTU 3414-96 Certification System of 31 December 1996; 
− DSTU 3419-96 Certification System UkrCEPR O Certification of Quality Systems of 
31 December 1996; 
− The State Standard of Ukraine of the National System of Standardization on "Rules for the 
Provision of Information to the Trade Partners of Ukraine". 
− Notifications concerning Agreements Reach ed by a Member with Another Country or 
Countries on Issues Related to Technical Regula tions, Standards or Conformity Assessment 
Procedures; and 
− UkrCEPRO Certification System. 
 
SPS measures 
− The Law of Ukraine No.771/97-VR "On Quality and Safety of Food Products and Raw Food 
Materials" of 23 December 1997; 
− The Law of Ukraine "On Plant Quarantine" No. 3348-XII of 30 June 1993;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 107 
 
 
 − Law of Ukraine on Ensuring Sanitary and Epidem ic Safety of the Population No. 4004-XII of 
24 February 1994; 
− The Law of Ukraine No. 3037-III "On Amendmen t of the Law of Ukraine on Ensuring 
Sanitary and Epidemic Safety of th e Population" of 7 February 2002; 
− The Law of Ukraine No. 2775-III "On Amendments  to the Law of Ukraine "On Veterinary 
Medicine" of 15 November 2001; 
− Resolution of the Supreme Rada of Ukraine No . 567/96-SR on Procedure of Enforcement of 
the Law On Introduction of Amendments to  the Law "On Veterinary Medicine" of 
5 December 1996; 
− Resolution of the Supreme Rada of Ukraine No.569/96-SR on Coming Into Force of the Law 
"On Responsibility of Enterprises, Institutions a nd Organizations for Violation of Veterinary 
Medicine Legislation" of 5 December 1996; 
− Order of the Ministry of Health Protec tion of Ukraine No. 247 "On Approval of the 
Temporary Procedure for State Sanitary and Hygienic Expertise" of 9 October 2000; 
− Rules of Issue of Veterinary Documents for Freight Subject to Compulsory Veterinary 
Control (with Annexes), approved by order of Ch ief State Inspector of Veterinary Medicine 
of Ukraine of 7 August 1997 No. 27; 
− Veterinary Requirements to Importing Pedigree Cattle, Horses, Poultry, Fish, Fur Animals 
and Bees to Ukraine, approved by order of Chie f State Inspector of Veterinary Medicine of 
Ukraine of 20 October 1999 No. 39; 
− The List of Food Additives Permitted for Use in Ukraine, approved by Resolution of the 
Cabinet of Ministers No. 12 of 4 January 1999; 
− Order of the State Department for Veterinary  Medicine "On Amendments to Veterinary 
Requirements for Imports into Ukraine of Cargo es subject to Control by the Service of State 
Veterinary Medicine" No . 52 of 27 September 2002; 
− Draft Law On Amendment of the Law of Ukraine On Quality and Safety of Food and Food 
Products No. 6292 of 14 December 2000; 
− Special Types of Border Control:  Veterinary, Quarantine and Ecological; and 
− Summary List Of Pests, Plant Diseases and W eeds that are Subject to Plant Quarantine in 
Ukraine. 
 
Agriculture 
− Land Code of Ukraine (New Editi on) No 2768-III, 25 October 2001; 
− The Law of Ukraine "On State Regulation of Production and Trade in Ethyl Alcohol, Cognac 
and Fruit Spirits, Alcoholic Drinks and Tob acco Products" No. 481/95 of 19 December 1995; 
− The Law of Ukraine On Export Duty for Live Cattle and Leather Raw Materials No. 180/96 
of 7 May 1996. Resolution of the Supreme Rada of Ukraine No. 181/96 of 17 May 1996; 
− Law of Ukraine On state Regulation of Sugar Production and Sale No. 758-XIV of 
17 June 1999; 
− The Law of Ukraine "On Stimulation of Agricultural Development for the Period of 2001-
2004" No. 2238-III of 18 January 2001; 
− Resolution of the Cabinet of Ministers of Uk raine on Live Cattle Export Regulation No. 71 of 
15 January 1996; 
− Resolution of the Cabinet of Ministers on Estab lishment of SJSC Khlib Ukrainy No. 1000 of 
22 August 1996; 
− Order of the Cabinet of Ministers of Ukraine "On Restructuring of SJSC 'Khlib Ukrainy'" 
No. 604-r of 25 October 2002; 
− The Resolution of the Cabinet of Ministers of Ukraine "On Establishment of the State-Owned 
Enterprise 'Agency for Restructuring of Enterp rises in the Agro-Industrial Complex'" No. 690 
of 15 May 2003; WT/ACC/SPEC/UKR/5/Rev.1 
Page 108  
 
 − Resolution of Cabinet of Ministers of Ukraine No. 868 on Certain Issues of State Regulation 
of Sugar Production and Sale of 2 June 2000; 
− The Resolution of the Cabinet of Ministers of Ukraine "On Measures Aimed to Stabilize and 
Develop Livestock Husbandry and Poultry Fa rming for 2001-2004" No. 799 of 11 July 2001; 
− The Law of Ukraine " On Amendments to certain  Ukrainian Laws dealing with Pesticides and 
Agricultural Chemicals" No. 1628-IV of 18 March 2004 
− Draft Law On Amendment of the Law of Uk raine On State Regulation of Import of 
Agricultural Produce of 18 April 2000; 
− Data on Export of Live Cattle in 1995 and the First Quarter of 1996; 
− Calculation of Export Duty rates for Live  Cattle and Leather Raw Materials; and 
− Explanatory Note on the Calculation of Expor t Duty Rates and Leather Raw Materials. 
 
Government Procurement 
− The Law of Ukraine On the Supply of Production for State Needs No. 493/95 of 
22 December 1995; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for the Formulation and 
Placing of State Orders for the Supply of Production for State Purposes and Review of their Implementation, Kiev No.266 of 26 February 1996; and 
− Draft Law of Ukraine "On Procurement of Goods , Works and Services for National Needs" of 
1998. 
 
Intellectual Property protection 
− Law No. 3792-XII, on Copyright and Related Rights of 23 December 1993; 
− Law of the Ukraine on Protection of Rights to Trademarks and Service Marks No. 3689-XII 
of 15 December 1993; 
− Final Version of Ukraine's Law on Trademarks and Service Marks; 
− Ukrainian Law No. 3687-XII on Protection of Righ ts for Inventions and Utility Models of 
15 December 1993; 
− Resolution of the Supreme Rada of Ukraine of 23 December 1993 No. 3770- ХІІ on the 
Enactment of the Law of Ukraine on the Protection of Rights for Industrial Designs; 
− Resolution of the Verkhovna Rada of Ukra ine, No. 3117-XII of 21 April 1993 on the 
Enactment of the Law of Ukraine On Protecti on of Rights for Sorts of Plants (Summary); 
− Resolution of the Verkhovna Rada of Ukra ine, No. 3771-XII of 23 December 1993 on the 
Enactment of the The Law of Ukraine On Protection of Right s for Products and Services 
(Summary); 
− Resolution of the Verkhovna Rada of Ukra ine, No. 3769-XII of 15 December 1993 on the 
Enactment of the Law of Ukraine On Protection of Rights for Inventions and Useful Models 
(Summary); 
− Law of Ukraine of the Protection of Plant Variety Rights of 21 April 1993 No 3116-XII; 
− The Law of Ukraine No. 1771-III of 1 June 2000 On Amendment of the Law of Ukraine 
No. 3687-XII On Protection of Rights to Inventions and Utility Models; 
− Law of Ukraine On Protection of Rights to I ndication of Origin of Goods No. 752-XIV of 
16 June 1999; 
− The Law of Ukraine On Protection of Rights for Industrial Design No. 3688-XII of 
15 December 1993 (Summary); 
− Law of Ukraine On Protection of Rights to Integrated Circuit Designs No. 621/97 of 
5 November 1997; 
− Law of Ukraine On Amendment of Certain Legislative Acts of Ukraine on Increasing the 
Liability for Violations of Intellectual Property Rights No. 2362-III of 5 April 2001;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 109 
 
 
 − Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Performance and Phonograms No . 2732-III of 20 September 2001; 
− Law of Ukraine On joining the Agreement of the World Intellectual Property Organization on 
Protection of Interests of Performers, Phono gram Producers and Broadcasting Organizations 
No. 2730-III of 20 September 2001; 
− Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Copyright No. 2733-III of 20 September 2001; 
− The Law of Ukraine "On Evaluation of Property and Property Rights and Professional 
Evaluation Activity in Ukraine" No. 2658-III of 12 July 2001; 
− The Law of Ukraine "On Amendments to Cert ain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" No. 850-IV of 22 May 2003; 
− Decree of the President of Ukraine No. 491/ 98 "On the Regulation of Trade in Certain 
Excisable Goods Connected with Utilization of Audiovisual Works and Services" of 
20 May 1998; 
− Resolution of the Cabinet of Ministers of Ukraine No. 611 on Information that does not 
Constitute Commercial Secr et of 9 August 1993; 
− The Law of Ukraine "On Distribution of Copies of Audiovisual Works, Phonograms, 
Videograms, Computer Software, Da tabases" No. 1587-III of 23 March 2000; 
− The Law of Ukraine "On Amendments of Cert ain Legislative Acts of Ukraine regarding 
Protection of Intellectual Property" No.1404-IV of 03 February 2004; 
− Draft Law On the Specifics of Governmental Regulation of Business Activity in the Sphere of 
Production, Export and Import of Laser-Readable Discs No. 6251-1 of 22 December 2000; 
− Draft Law On Amendments to the Law of Ukraine "On Copyright and Related Rights" 
No. 1106 of 28 May 1998; 
− Draft Law (version 5 December 2000) On Amendment of the Arbitration Procedural Code of 
Ukraine No. 4233 of 22 December 1999; 
− Table from the State Patent Agency of Ukraine on Compliance of Ukrainian Legislation with 
Requirements of the Agreement on TRIPS in the Field of Intellectual Property Protection; and 
− Table from the State Agency on Copyright and Related Rights on the Compliance of 
Ukrainian Legislation with Requirements of  the Agreement on TRIPS in the Field of 
Copyrights and Related Rights. 
 
Services regulations 
− Maritime Code of 23 May 1995 No. 176/95- ВР; 
− The Law of Ukraine "On Insurance" No. 85/96-VR of 7 March 1996; 
− Law on Ukraine on Banks and Banking Ac tivity, No. 2121-III of 7 December 2000; 
− The Law of Ukraine "On Auditing Activity" No. 3125-XII of 22 April 1993; 
− The Law of Ukraine "On Postal Service" No. 2759-III of 4 October 2001; 
− The Law of Ukraine "On Telecommunicati ons" No. 1280-IV of 18 November 2003; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on Approval of 
Regulations on the Procedure of Registration of Foreign Agents of Economic Activity 
Representative Offices in Ukraine No. 30.  Register ed in the Ministry of Justice of Ukraine, 
No 34/1059 of 18 January 1996; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure of State 
Accreditation of Health Care Institutions as amended and added unde r Resolution of the 
Cabinet of Ministers of Ukraine No. 678 dated 21 June 2001" No. 765 of 15 July 1997; 
− Licensing Conditions of Conducting Business Activ ity Related to Health Care Practice, 
approved by Order of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship and the Ministry of Health  Protection of Ukraine of 16 February 2001 
No. 38/63. WT/ACC/SPEC/UKR/5/Rev.1 
Page 110  
 
 − Draft Law On Amendment of the Law of  Ukraine On Insurance No. 2021-D; 
− Draft Law On Amendment of the Law of Uk raine On Television and Radio Broadcasting 
No. 3505; 
− The Draft Law of Ukraine "On Amendment of the Law of Ukraine 'On Auditing'" No. 1282-I 
of 18 September 2002; 
− The Draft Law of Ukraine "On Mortgages" No. 2555-d of 13 February 2002; 
− Current Status of the Banking System of Ukraine; 
− Volume of Services Provided to Ukraine's Population; 
− Volume of Household Services According to Type; and 
− Questionnaire on Basic Telecommunications. 
 
Trade agreements 
− Interim Agreement on Trade and Related Matte rs between the European Community and 
Ukraine; 
− Partnership and Co-operation Agreement between the Eur opean Communities and their 
Member States, and Ukraine, with Protocol on Mutual Assistance between Administrative Authorities on Customs Matters, including Exch ange of Letters and Declarations of 
14 June 1994; 
− Two trade agreements with FSU countries a nd three legal texts in Ukrainian language; 
− Agreement on General Conditions and Mechan ism of Support of the Development of 
Industrial Cooperation of Enterprises and Branches of Member States of the Commonwealth 
of Independent States of 23 December 1993; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Armenia on Free Trade of 7 October 1994; 
− Agreement between Ukraine and the Republic of  Azerbaijan on Free Trade of 28 July 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Belarus on Free Trade of 17 December 1992; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Belarus on Free Trade Regarding Exclusions from the Free Trade Regime of 
17 December 1992, of 13 February 1995; 
− Agreement between Ukraine and the Republic of Estonia on Free Trade of 24 May 1995; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Ukraine a nd the Republic of Estonia of 24 May 1995; 
− Agreement between Ukraine and the Republic of  Georgia on Free Trade of 9 January 1995; 
− 
Agreement between Ukraine and the Re public of Kazakhstan on Free Trade of 
17 September 1994; 
− Agreement between Ukraine and the Kyrgyz Republic on Free Trade of 26 May 1995; 
− Agreement between Ukraine and the Republic of  Latvia on Free Trade of 21 November 1995; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Protocol B Concerning the Agreement on Trad e in Agricultural Products Between Ukraine 
and the Republic of Latvia of 21 November 1995; 
− Memorandum of Understanding Re lating to the Free Trade Agreement Between Ukraine and 
the Republic of Lithuania of 4 August 1993; 
− Agreement between Ukraine and the Republic of  Lithuania on Free Trade of 4 August 1993;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 111 
 
 
 − Protocol to the Agreement between Ukraine and the Republic of Lithuania on Free Trade 
Regarding Exclusions from the Free Trade Regime of 14 October 1994; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Moldova on Free Trade of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Rules for Determining the Country of Origin of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Re-export of Goods a nd the Procedure for Issuing a Licence for 
Re-export of 29 August 1995; 
− Agreement between the Government of Ukra ine and the Government of the Russian 
Federation on Free Trade of 24 June 1993; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 24 June 1993; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 14 November 1997; 
− Agreement between the Government of Ukrain e and the Government of Turkmenistan on 
Free Trade of 5 November 1994; 
− Agreement between the Government of Ukra ine and the Government of the Republic 
Uzbekistan on Free Trade of 29 December 1994; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Uzbekistan on Free Trade Regardi ng Exclusions from the Free Trade Regime of 
18 April 1997; and 
− Agreement between the Cabinet of Ministers of  Ukraine and the Government of the Russian 
Federation on Production Coope ration of 24 April 1998. 
 Miscellaneous 
− Import-export data for eleven months of 1994; 
− Foreign Trade Data on Goods and services for 1994 (28 tables); 
− Statistical information (tables) concerning the foreign trade turnover of Ukraine in 1996; 
− Ukraine's WTO Accession Process:  Brief History.  May 1998; and 
− Three Laws and Decrees in Ukrainian Language. 
Legislation provided by Ukraine which is no longer in effect 
− The Law of Ukraine on State Programme for th e Encouragement of Foreign Investment in 
Ukraine 3744-XII of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Uk raine No. 203 on Measures to Execute the Law 
of Ukraine "On the State Programme for Promo tion of Foreign Investments in Ukraine" of 
31 March 1994; 
− Decree of the Cabinet of Ministers of Ukra ine No 55-93 on the Procedure of Foreign 
Investment of 20 May 1993; 
− Draft Translation of the Decree of the Cabinet of Ministers of Ukraine on Regime of Foreign 
Investment No.55-93 of 20 May 1993; 
− Law of Ukraine on Containing Monopolism, Pr eventing Unfair Competition No. 2132-XII of 
18 February 1992; 
− Extract of the Law of Ukraine on the State Budget of Ukraine for 1994 of 2 February 1994; 
− Decree of the President of Ukraine on State Support of Periodicals in 1996, Kiev No. 148/96 
of 24 February 1996; WT/ACC/SPEC/UKR/5/Rev.1 
Page 112  
 
 − Resolution of the Supreme Rada No.149/94-SR, on the Improvement of the Privatization 
Mechanism in Ukraine and the Strengthening of Control for its Implementation of 29 July 1994; 
− Decree of the Cabinet of Ministers of Ukraine on Specific Features of Privatization of 
Property in Agroindustrial Complex, No.51-93 of 17 May 1993; 
− Decree of the President of Ukraine on Accelerati on of Process of Privatization of Property in 
Agroindustrial Sector, Kiev No. 66/95 of 19 January 1995; 
− Resolution of the Supreme Council of Ukraine on Perfection of the Privatization Mechanism 
in Ukraine and Effective Supervision of It s Implementation No. 149/94 of 29 July 1994; 
− Resolution of the Supreme Council of Ukraine on the List of Products the Excise Duty on 
which is Established and on the Rates of  This of 4 February 1994 No. 3951-XII; 
− Resolution of the Cabinet of Ministers of Uk raine on Amending the List of Goods (Products) 
the Excise Duty on which has been Imposed and on  the Rate of this Duty of 5 August 1994 
No. 526; 
− Resolution of the Cabinet of Ministers of Ukra ine on Approval of Conventional Fixed Rates 
of Excise Duty, No. 969 of 1 December 1995; 
− Customs Code of Ukraine of 12 December 1991 No 1970-XII; 
− Draft Customs Code of Ukraine; 
− Law No. 3892-XII, on Making Amendments to Certain Legislative Acts on Customs of 
28 January 1994; 
− Order of the State Customs Committee of Ukra ine on the Procedure for Customs Clearance of 
Goods Imported in Ukraine by Economic Agen ts who are Entitled to Tax Concessions No. 1 
of 3 January 1996; 
− Resolution of the Cabinet of Ministers No. 577, about changes of import duty rates for 
particular kinds of goods of 22 August 1994; 
− Resolution of the Cabinet of Ministers No.285, on Changes of Import Duty Rates for Goods 
of 3 May 1994; 
− Resolution of the Cabinet of Ministers of Uk raine No. 622 of 10 August 1995 on Introducing 
Changes to Import Duty Rates for Particular Types of Goods and to the Resolution of the 
Cabinet of Ministers of Ukraine No. 285 of 3 May 1994; 
− Resolution of the Cabinet of Ministers On Making Changes to Import Duty Rates for Certain 
Goods not Produced in Ukraine (and amendm ent), No. 192 of 12 February 1996; 
− Resolution of the Cabinet of Ministers on Making Changes to Import Duty Rates for Certain 
Goods and to Certain Decisions of the G overnment of Ukraine, Kiev No. 360 of 
27 March 1996; 
− Resolution of the Cabinet of Ministers on Introduction of Changes to Import Duty Rates for 
Certain Types of Goods of 21 January 1997 No 43 
− Resolution of the Cabinet of Ministers of Ukraine No. 133 on Changes of the Rates of 
Customs Duties of 2 March 1994; 
− Resolution of the Cabinet of Ministers of Ukraine on Procedures for Applying a Numbered 
Transit Band, the Amount of Payment and Pr ocedures for Making Payments for Marking 
Goods, subject to Excise, in Transit through the Territory of Ukraine No. 952 of 29 November 1995; 
− 
Resolution of the Cabinet of Ministers on the Procedures for the Mandatory Payments when 
Importing Certain Types of Goods of 23 January 1997 No. 52; 
− Resolution of the Cabinet of Ministers on Modifi cations to the Import Duty Rates for Certain 
Types of Goods of 27 January 1997 No. 64; 
− Resolution of the Cabinet of Ministers on Minimum Customs Value of Imported Tobacco, of 
27 January 1997 No. 63;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 113 
 
 
 − Resolution of the Cabinet of Ministers on A dopting the Procedure for Determining Customs 
Value of Goods and Other Items Crossing the Customs Border of Ukraine, No. 1598 of 5 October 1998; 
− Order of the Cabinet of Ministers of Ukraine No. 343-P, on the Activities of the Customs-
Tariffs Council of Ukraine of 16 May 1994; 
− Resolution of the Cabinet of Ministers No. 1046, on Nomenclature of Export and Import 
Commodities Subject to Quota Allocations and Licensing in 1994 of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 146 on Modifications to the Cabinet of 
Ministers Decree No. 1046 (adopted on 17 December 1993) of 4 March 1994; 
− Resolution of the Cabinet of Ministers No. 249, on Changes to the Resolution No. 1046, 
(dated 17 December 1993) of 27 April 1994; 
− Resolution of the Cabinet of Ministers No. 35, on the List of Goods the Export and Import of 
which are Subject to Quotas and Licensing in 1995 of 18 January 1995; 
− Decree of the Cabinet of Ministers No. 6-93, on Regulations Governing the Procedure of 
Granting Quotas and Issuing Licences fo r the Export of Commodities in 1993 of 
12 January 1993; 
− Nomenclature of Export Commodities Subject to Quota Allocation and Licensing in 1993 
(Approved by the Decree of the Cabinet of Ministers of Ukraine No. 6-93) of 12 January 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 734 on Liberalization of Export 
Operations of 24 October 1994; 
− Resolution of the Cabinet of Ministers of Ukraine No. 222 on Introducing Changes to 
Particular Decisions of the Ukrain ian Government of 31 March 1995; 
− Resolution of the Cabinet of Ministers of Ukraine No. 7 "On the List of Export and Import 
Goods which are under Quotas and Licen sing in 1998" of 5 January 1998; 
− Resolution of the Cabinet of Ministers No. 310 "on the List of Goods, Export and Import 
which is Subject to Quotas and Li censes in 1997" of 4 April 1997; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on the Approval 
of the Provision on Export Licensing Procedure in 1996 and Provision on Import Licensing Procedure in 1996, Kiev No. 134-a, Registered with the Ministry of Justice of Ukraine, 
No. 115/1140 of 26 February 1996; 
− The Order of the Ministry of Economy and Eur opean Integration of Ukraine "On Approval of 
the List of Minimal Indicative Price for Some  Products, Exported from Ukraine in May 2003" 
No. 112 of 30 April 2003; 
− Decree of the President of Ukraine on Indica tive Prices for Goods During Export and Import 
Operations by Subjects of Foreign Economic  Activity of Ukraine of 18 November 1994 
No. 691/94; 
− Order of the Ministry of Foreign Economic Relations and Trade on Measures of the MFERT 
on the Implementation of the Order of the President of Ukraine No. 1140/95 "On Export 
Regime of Ferrosilicon Manganese, Originati ng form Ukraine, to the Countries of the 
European Community" of 17 January 1996 No 25; 
− Decree No. 84/95, of the President of Ukraine on Regulation of Barter (Commodity 
Exchange) Operations in Foreign Ec onomic Activity of 27 January 1995; 
− Decree of the President on Introduction of 19 December 1995 No. 1163/95 on Changes into 
the Order No. 84 of the President of Ukraine dated 27 January 1995 "On Regulation of Barter 
(Goods Exchange) Operations in the Fi eld of Foreign Economic Activity".  
− Decree of the President of Ukraine No. 660/95  on Additional Measures on the Regulation of 
Barter (Counter Trade) Operations on th e Area of Foreign Economic Activity of 
26 July 1995; WT/ACC/SPEC/UKR/5/Rev.1 
Page 114  
 
 − Decree of President of Ukraine on Measures in Respect to Prevention Export of Goods which 
Originate from Ukraine at Prices that can be Considered as the Dumping ones and to Settle 
Trade Disputes of 25 August 1994 No. 475/94; 
− Decree of the President of 27 June 1996 No.  478/96 on Procedures for the Application of 
Safeguard Measures Pursuant to the Principl es and Disciplines of the General Agreement on 
Tariffs and Trade GATT/World Trade Organization (WTO); 
− Draft Decree of the President of Ukraine on Procedures for the Application of Safeguard 
Measures Pursuant to the Principles and Discip lines of the General Agreement on Tariffs and 
Trade (GATT)/World Trade Organization (Provisions included); 
− Resolution of the Cabinet of Ministers No. 244 on Measures for Gradual Introduction in 
Ukraine of European Union Directives, Sanita ry, Ecological, Veterinary and Phytosanitary 
Rules, and International and Europ ean Standards of 19 March 1997; 
− Order of the State Committee of Ukraine on Standardization, No. 633 of 18 August 1998; 
− Draft Law On Conformity Assessment No. 6013 of 4 August 2000; 
− Draft Law On Accreditation of Conformity Assessment Bodies No. 6014 of 4 August 2000; 
− Draft Law On Standardization No. 6130 of 5 October 2000; 
− The Procedure for the State Sanitary and Hygien ic Expertise of the Development, Production 
and Use of Products potentially Harmful to Hu man Health approved by the Order of the 
Ministry of Health Protection of Ukraine No. 190 of 20 October 1995; 
− Draft Law On Amendment of the Law of Ukraine On Providing Sanitary and Epidemic 
Safety of the Population; 
− Draft Law On Amendment of Some Legislative Acts of Ukraine on Veterinary Medicine; 
− Law of Ukraine On Imports into Ukraine of Raw Cane Sugar in 2001 No. 2462-III of 
29 May 2001; 
− Decree of President No. 51/95 on Government Contract for Agricultural Products for 1995 of 
16 January 1995; 
− Decree of the President of Ukraine No. 63/ 95 on Reform Measures in Agriculture of 
18 January 1995; 
− Decree of the President of Ukraine on Immediate Measures to Accelerate Land Reform in the 
Sphere of Agricultural Production of 10 November 1994 No  666/94; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for Exporting Selected an 
Hybrid seeds of oil seed cultures from Ukraine No. 920 of 21 November 1995; 
− Resolution of the Cabinet of Ministers No. 1375 on Approval of Statute of SJSC Khlib 
Ukrainy" of 12 November 1996; 
− Resolution of the Cabinet of Ministers on the Procedure for Using the Funds of the 
Governmental Leasing Fund to Purchase Dome stic Agricultural Machinery No. 25 of 
15 January 1998; 
− The Decree of the President of Ukraine "On M easures Aimed to Stabilize the Situation on the 
Consumer Market and Develop Livestock Husbandry in 2001-2002" No. 100/2001 of 
17 February 2001; 
− Resolution of the Cabinet of Ministers No 932 of 12 November 1993, on the Procedure of 
Formation and Placement of State and Government Order in 1994; 
− Decree of the President of Ukraine on the State Contract and State Order for 1994 No. 489/93 
of 28 October 1993; 
− Resolution No. 140, On securing the Export of Pro ducts Governed by State Contracts in 1994 
of 2 March 1994; 
− Decree of the President of  Ukraine No. 62/95 on Government Contracts in 1995 of 
19 January 1995; 
− Order of the Ministry of Economy of Ukraine No. 102 on Confirmation of the Regulation of 
the Procedure of Organizing Purchases under the State Contract for the State Needs on the 
Competitive Basis (Provisions Included) of 3 July 1995;  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 115 
 
 
 − Resolution of the Cabinet of Ministers No . 694 Regulations on C onducting International 
Tenders for State Procurement of 28 June 1997; 
− Resolution of the Cabinet of Ministers of Ukraine No. 657 "On Amending and Supplementing 
Several Resolutions of the Cabinet of Minist ers of Ukraine Concerning the Creation of a 
Uniform System of Government Procurement of Goods (Works, Services)" of 7 May 1998; 
− Draft Regulation on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Draft Decree of the President on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Explanatory Notes on the Draft Order of the President on Organizing and Holding 
International Tenders in the Field of Gove rnment Procurement Concerning the Import of 
Goods/Works, Services in Ukraine; 
− Explanatory Note to the Resolution of the Cabinet of Ministers on Organization and 
Conducting of International Auctions (Tenders ) for State Procurement of Goods (Works, 
Services) of Foreign Origin, and the Regula tions on the Procedure of Organization and 
Fulfilment of International Tenders for State Procurements of Goods (Service) of Foreign 
Origin in Ukraine of 28 June 1997; 
− Law No. 3942-XII, on Making Changes to the Civil Code of Ukraine of 4 February 1994; 
− Annex to the Resolution of the Cabinet of Mini sters No. 806 List of Plant Genera and Species 
for the Varieties of Which Patents are Granted of 28 September 1993; 
− Draft Law On Amending Certain Legislative Ac ts of Ukraine on Increasing the Liability for 
Violations of the Rights to Objects of the Right of Intellectual Property No. 5213 of 23 March 2000; 
− Draft law of Ukraine on the Amendment of Certain Legislative Acts of Ukraine on 
Intellectual Property; 
− Law of Ukraine on Communication, No. 160/95-VR of 16 May 1995; 
− Resolution of the Cabinet of Ministers on the Approval of Priority Measures for 1996 
concerning Ukraine's Accession to the General Agreement of Tariffs and Trade (GATT) and 
Joining the World Trade Organization No. 329 of 18 March 1996; and 
− Decree of the President of Ukraine on the Inte rdepartmental Committee for Ukraine's joining 
the General Agreement on Tariffs and Trade a nd Accession to the World Trade Organization, 
Kiev No.135/96 of 19 February 1996. 
 
  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 116 Table 2:  Goods Subject to State Regulation of Prices and Tariffs  
Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts/ period of ap plication (if applicable) 
01.11.51.100 Sugar beets Approval of 
minimum prices 
(support prices) The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regulat ion of Sugar Production and Sale," 
No. 758-XIV, dated 17 June 1999, and Resolutions of the Cabinet of 
Ministers of Ukraine (hereinafter the "CMU") "On Certain Issues of State 
Regulation of Sugar Production and Sale," No. 868, dated 2 June 2000 
"Certain Issues of State Regulation of Sugar Production and Sale," No. 142, 
dated 15 February 2002, and "On State Regulation of Sugar Production and 
Sale of," No. 1977, dated 25 December 2002. 
0402.29 11 Profitability caps and trade mark-ups 
for preparations of infant nutrition Establishment of 
profitability caps 
and trade mark-
ups The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol 
City State Ad ministrations The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
  Trade mark-ups for medicines and 
produce of medical purposes mentioned 
in the list of domestic and imported 
medicines and produce for medical 
purpose, prices of which are subject to 
state regulation Establishment of 
trade mark-ups The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol 
City State Ad ministrations The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
1001, 1002, 
1003, 1004, 
1005, 1008  Common wheat; rye; barley; oats; 
maize (corn); buckwheat Pledged price The Cabinet of Ministers of 
Ukraine The Resolution of the CMU "On meas ures on executing pledged operations 
with grain of the 2004 year harvest", No. 625, dated 12 March 2004. 
15.83.12  Sugar Approval of 
minimum prices  
(support prices) The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regulat ion of Sugar Production and Sale," 
No. 758-XIV, dated 17 June 1999, and Resolutions of the Cabinet of 
Ministers of Ukraine (hereinafter the "CMU") "On Certain Issues of State 
Regulation of Sugar Production and Sale," No. 868, dated 2 June 2000 
"Certain Issues of State Regulation of Sugar Production and Sale," No. 142, 
dated 15 February 2002, and "On State Regulation of Sugar Production and 
Sale of," No. 1977, dated 25 December 2002. 
22.08 10100 Bitter aromatic beverages with content 
of spirits in volume from 44.2 to 49.2% Approval of 
minimum prices The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regul ation of Production and Turnover of 
Ethyl, Cognac and Fruit Spirits, Alc oholic Beverages and Tobacco Goods," 
No.481/95-VR, dated 19 December 1995, and the Resolution of the CMU 
"On Introduction of Minimum Prices on Domestic and Imported Vodka and 
Distillery Goods," No. 700, dated 21 June 2001.  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 117Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts/ period of ap plication (if applicable) 
22.08 20 –  
2208 90 78 
00 Spirits obtained by distilling grape wine 
or grape marc (Armagnac, Grappa, 
Cognac, Brandy, others), Whiskies:  
(Bourbon whiskey, Scotch whisky, 
Malt whisky, Blended whisky, Other), 
Rum and Taffia (Rum with a content of 
volatile substances other than ethyl and 
methyl alcohol equal to or exceeding 
225 grams per hectolitre of pure alcohol (with a 10% tolerance), Gin and 
Geneva, Vodka (of an alcoholic 
strength by volume of more or less 
45.4% vol), Liqueurs and Cordials, 
Other (Arrack, Plum, pear or cherry 
spirit, Spirits, (Calvados, Korn, Tequila, 
Mezcal). Approval of 
minimum prices The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regul ation of Production and Turnover of 
Ethyl, Cognac and Fruit Spirits, Alc oholic Beverages and Tobacco Goods," 
No.481/95-VR, dated 19 December 1995, and the Resolution of the CMU 
"On Introduction of Minimum Prices on Domestic and Imported Vodka and 
Distillery Goods," No. 700, dated 21 June 2001. 
  
2701-2710 Prices on fuel-energy resources (coal, 
coal briquettes, common stove fuel, 
burning kerosene, fuel peat, firewood, 
peat briquettes and compressed gas) 
supplied to population for domestic 
(home) needs Establishment of 
prices and 
profitability caps 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol 
City State Ad ministrations The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and 
normative documents of local authorities 
2711 Wholesale price caps of enterprises for 
natural gas used for needs of population 
and budget organizations Establishment of 
wholesale price 
caps The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the NCRE "On the Approval of Wholesale Price Caps on the 
Natural Gas Used for Needs of Popul ation, and Tariffs on Services on 
Transportation and Distribution of the Natural Gas to Consumers of 
Ukraine," No. 337, dated 18 March 1999. 
 Retail prices of natural gas used for 
needs of population Establishment of 
retail prices The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the NCRE "On Retail Prices on the Natural Gas Used by 
Population for Communal-General Need s," No. 310, dated 10 March 1999. 
2716 Tariffs on electric ity supplied to the 
population for domestic (home) needs Establishment of 
retail tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Resolution of the National Commissi on for Regulation of Electricity 
(hereinafter the "NCRE") "On Tariffs on Electricity Supplied to Population 
and Populated Areas," No. 309, dated 10 March 1999.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 118 Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts/ period of ap plication (if applicable) 
31 Fertilisers Wholesale price The Cabinet of Ministers of 
Ukraine The Resolution of the CMU "On Approval of the Order (Procedure) for use 
of the State Budget, that is provided fo r partial compensation of the price of 
the domestically produced mineral fer tilisers No. 13, dated 14 January 2004 
(is in force from the 16 April 2004 – 1 August 2004 and the Order of 
Ministry of Industrial Policy of Ukraine "On regulations of the boundary 
level of the whole sale prices on dom estically produced mineral fertilisers 
for the partial cost compensation of which the money is being provided by 
the State Budget, No. 18, dated 20 January 2004 (is in force from the 1 
January 2004 – 1 July 2004) 
4901-4911 Norm of production profitability (in the 
amount of 15%) in case of issuance of 
printed material at the expense of the 
state budget and delivery of such 
material to consumers (norm of 
profitability in the amount of 5%) Establishment of 
profitability 
norms  It is established by the Ministry of 
Education and Science of Ukraine, 
Derzhkomteleradio (State 
Committee for Television and 
Radio of Ukraine) and other 
central authorities of the executive 
power, which place state order on 
issuance of printed produce The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996. 
70.10 ex 
7010.1000 7010.2000 Deposit prices on glass tare Establishment of 
the fixed and 
minimum prices or deposit price 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City State Ad ministrations The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and normative documents of local authorities 
7101-7118 Prices of precious metals in 
Articles and scrap and precious stones 
purchased from population Establishment 
(approval) of 
prices The Ministry of Finance of 
Ukraine in agreement with the 
Ministry of Economy of Ukraine 
and National Bank of Ukraine The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, the Order 
of the Ministry of Finance of Ukraine "On Approval of Prices on Precious 
Metals Purchased from Population in Articles and Scrap," No. 999, dated 
26 November 2002, and the Order of the Ministry of Finance of Ukraine 
"On Approval of Prices on Precious Me tals and Precious Stones Purchased 
from Population," No. 228, dated 6 November 1998. 
9021 Prices on prosthetic and orthopedic 
appliances and technical means for 
preventive measures as to disablement 
and rehabilitation Establishment of 
price The Ministry of Labour of 
Ukraine The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No.1548, dated 25 December 1996. 
  Prices on products of hunting, including 
wild fowl supplied for export Establishment of 
price Derzhkomlisgosp (State 
Committee for Forestry of 
Ukraine) in agreement with the 
Ministry of Economy of Ukraine 
for all users of hunting grounds The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996.  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 119Codes of 
Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts/ period of ap plication (if applicable) 
  Prices on hunting trophies obtained by 
foreign citizens Establishment of 
price caps Derzhkomlisgosp in agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establis hment of Powers of the Executive 
Power Authorities and Executive Aut horities of City Councils Regarding 
Price (Tariff) Regulations," No. 1548, dated 25 December 1996, and the 
Order of State Committee for Forestry of Ukraine "On the Approval of 
Price Caps on Hunting Trophies Obtain ed by Foreign Citizens and Tariff 
Caps on Services Provided to such Citizens," No. 26, dated 
28 February 2002. 
 
Example : 
Minimum retail price (MRP) fo r one 0.5 litre bottle of vodka (40 per cent vol. alcohol): 
   UAH 27.34 x 40 x 0.5 
 MPR =  __________________  = UAH 5.47  
                               100 
where: 
− 27.34 – the affirmed minimum retail price in  hryvnia for domestic and impor ted vodka and liqueur-vodka articles, per litre of p ure (100 per cent) alcohol; 
− 40 – alcoholic strength (in per cent); and 
− 0.5 - bottle size ( in litre). 
Note:  Price regulation regarding ferro-alloys, fire-clays, iron or es, coke provided by the Decree  of the CMU "On Creation of t he Intergovernmental Commission on State Price Policy in Mining 
and Smelting Complex", No. 204 on 1 September 2004 in accordance with  the Decree of the CMU "On so me issues on stimulating the development of internal market of metals 
production" No. 179 26 March 2004 thus these it ems were not included in this table. 
 
  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 120 Table 3:  Services Subject to State Regulation of Prices or Tariffs  
Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs on transportation of cargo 
by railway transport within 
Ukraine and services related 
thereto Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Transportation of Cargo by Railway 
Transport of Ukraine and Coefficients A pplied to such Tariffs," No. 551, dated 
15 November 1999. 
Tariffs for work related to 
processing of foreign commercial 
and transit cargo in sea and river 
ports (berths), and charges and 
fees on services provided to foreign shipping in sea and river 
ports of Ukraine Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Works and Services Provided to Cargo 
Owners in Sea Ports of Ukraine," No. 392, dated 31 October 1995. 
Tariffs on transportation of passengers, luggage and cargo by 
railway transport in international 
and domestic communication 
(excluding suburban services) Establishment of 
tariffs The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of Tariffs on Tran sportation of Passengers, Luggage and Cargo 
by Railway Transport in International Communication East - West," No. 853, dated 
2 December 2002, and the Order of the Ministry of Transport of Ukraine "On the Approval 
of Tariffs on Transportation of Passengers, L uggage and Cargo by Railway Transport in 
Domestic Communication," No. 103, dated 19 February 2001. 
Tariffs on transportation of 
passengers and luggage by buses 
on inter-city and inter-oblast routes Establishment of 
tariff caps The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Transport of Ukraine "On the Approval of Ta riffs on Transportation of Passengers and 
Luggage by Buses of Inter-City and Inter-Obl ast Routs," No. 380, dated 22 July 1999. 
Air-navigation fees for air-
navigation services to aircraft in 
the airspace of Ukraine Approval of fee 
rates The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Fee Rates on Air-Navigation Se rvices of Aircraft 
in the Airspace of Ukraine," No. 145, dated 22 April 1997. 
Airport fees for servicing aircraft 
and passengers in airports of 
Ukraine (landing and take-off of 
an aircraft, servicing of passengers in an airport, stay of an aircraft 
over the designated time and 
ensuring aviation security) Approval of fee 
rates The Ministry of Transport of Ukraine 
in agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 19 96, and 18 orders of the Ministry of 
Transport of Ukraine (as to each airport separately).  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 121Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for basic services of 
telecommunications provided in 
the territory of Ukraine, and 
services of international 
communication Establishment of 
tariff caps Derzhkomzvyazok (State Committee 
for Communications of Ukraine) in 
agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of Tariff Caps on the Basic Services of 
Telecommunication and Tariffs on  Payment of State Pensions and Pecuniary Aid," No. 120, 
dated 7 June 2002. 
Tariffs for universal services of mail communication Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of  Tariffs on Universal Services of Mail 
Communication," No. 166, dated 18 October 2001. 
Tariffs for acceptance and 
delivery of domestic periodicals 
under the subscription Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of Tariffs on Subscription and Delivery of 
Periodicals," No. 142, dated 21 September 2001. 
Tariffs for services related to payment and delivery of pensions 
and pecuniary aid to population, 
which are paid from the funds of 
the Pension Fund of Ukraine Establishment of 
tariffs Derzhkomzvyazok in agreement with 
the Ministry of Economy of Ukraine 
and the Pension Fund of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of  Tariffs Caps on the Basic Services of 
Telecommunication and Tariffs on  Payment of State Pensions and Pecuniary Aid," No. 120, 
dated 7 June 2002. 
Tariffs for water delivery provided 
by Production Association 
"Ukrpromvodchormet" an 
Enterprise 
"Kryvbaspromvodpostachannya" Agreeing on the 
limit level of tariffs The Ministry of Industrial Policy of 
Ukraine in agreement with the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Industrial Policy of Ukraine "On Improvement of Tariff Regulations on Services on Water 
Delivery," No. 225, dated 29 June 1999. 
Payment cap for residence in student hostels Establishment of 
payment cap The Ministry of Education and 
Science of Ukraine, the Ministry of 
Health Protection of Ukraine and 
other ministries and central 
authorities of the executive power 
under competence of which there are 
teaching and educational institutions, 
in agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Education and Science of Ukraine, the Minist ry of Health Protection of Ukraine and the 
Ministry of Finance of Ukraine "On Estab lishment of Payment Cap for Residence in 
[Student] Hostels," No. 453/362/260, dated 21 December 1998. 
Payment caps for residence in hostels of the system of the 
Ministry of Interior of Ukraine Establishment of 
payment cap The Ministry of Interior of Ukraine in 
agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 122 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for transportation of 
natural gas, oil, oil products, 
ammonia and ethylene substances 
supplied to consumers of Ukraine 
by trunk pipelines Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996,  and Resolutions of the NCRE "On Tariffs 
on Transportation of Oil by Trunk Pipelines through the Territory of Ukraine," No. 1092, 
dated 26 August 1999, "On the Approval of Tari ffs on Transportation and Supply of the 
Natural Gas," No. 73, dated 29 January 2001, "On Tariff on Transportation of Ammonia of 
the Russian Origin through the Territory of Ukraine by a Trunk Pipeline," No. 1285, dated 
28 December 2000, "On Tariff on Transit and Transportation of Liquid Ammonia by a Trunk Ammonia Pipeline," No. 252, dated 23 January 2001, and "On Tariffs on 
Transportation of Liquid Ammonia by Trunk Pipelines," No. 1067, dated 
27 September 2002. 
Tariffs for storage of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Resolution of the NCRE "On 
Tariffs on Storing, Pumping-in and Extracting of  the Natural Gas by Subsidiary Enterprise 
"Ukrtransgas," No. 447, dated 27 April 2000. 
Tariffs for transportation of 
natural gas by distributive 
networks and supply of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and Resolutions of the NCRE on the approval of tariffs on transportation of the natu ral gas by distributive pipelines for regional 
enterprises. 
Tariffs for services provided to 
foreign citizens who are users of 
hunting grounds Establishment of 
tariff caps Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Forestry of Ukraine "On the Approval of Pr ice Caps on Hunting Tr ophies Obtained by 
Foreign Citizens and Tariff Caps on Services  Provided to such Citizens," No. 26, dated 
28 February 2002. 
Prices of licenses for hunting wild 
hoofed hunting animals and bear Establishment of 
prices Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Forestry 
of Ukraine "On the Approval of Price of Hun ting Licenses for Hunting in Hunting Grounds 
of Ukraine for Citizens of Ukraine and Foreign Citizens," No. 85, dated 8 August 1996. 
Amount of payment for services 
provided to drunk persons by 
medical departments of sobriety 
attached to interior authorities Establishment of the 
amount of payment, 
price caps or 
profitability caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services provided by 
the state-owned and communal 
medical and preventive 
institutions of health protection Establishment of 
prices and 
profitability cap or 
declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 123Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs on inventory of real estate, 
legalization of ownership rights to 
real estate objects and registration 
of such rights Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for ritual services required for burial Approval of tariffs 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Prices (Tariffs) 
Regulation," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for transportation of 
passengers and price of tickets in 
city passenger vehicles, i.e. the 
underground, bus, tram and trolley 
bus (which works in an ordinary 
regime of traffic) Approval of tariffs 
and tariff caps or 
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations, executive 
authorities of the L'viv and Kryviy 
Rig City Councils The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for transportation of passengers and luggage by 
passenger electric transport 
(trolley bus) in inter-city and 
suburban communication Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of the Council 
of Ministers of the Autonomous Republic of Crimea 
Tariffs for transportation of passengers and luggage by railway 
transport in suburban 
communication  Approval of tariff 
caps Departments of railways in agreement 
with the Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996. 
Tariffs for transportation of passengers and luggage by motor 
transport (which works in an 
ordinary regime of traffic) in 
inter-city, within oblast and 
suburban communication Approval of tariff 
caps The Ministry of Transport of Ukraine 
in agreement with the Council of 
Ministers of the Autonomous 
Republic of Crimea, oblast, the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of the Standard Fo rms of Tickets for Trip of Passengers and 
Transportation of Luggage by Motor Transpor t and Tariffs Zones of Transportation of 
Passengers by Motor Transport in Suburban Routs," No. 278, dated 31 May 2000, and the 
Order of the Kyiv City Territorial-Production Association of Motor Transport "On the 
Approval of Tariff Caps on Transportation of Pa ssengers and Luggage in Inter-city within 
Oblast Routs," No. 75, dated 11 July 2001. 
Tariffs for transportation of cargo 
by railway spurs, on loading-
unloading works and other 
services provided by enterprises of 
the industrial railway transport Approval of tariffs Ukrpromzaliztrans The Resolution of th e CMU "On Establishment of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ukrainian Association of 
the State-owned Inter-branch Enterprise s of the Industrial Railway Transport 
"Ukrpromzaliztrans" of the Ministry of Trans port of Ukraine "On the Approval of Tariffs on 
Transportation of Cargo by Railway Spur s, on Loading-Unloading Works and other 
Services Provided by Enterprises of the I ndustrial Railway Transport," No. 194, dated 
5 November 2002.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 124 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative acts 
Tariffs for services related to 
water supply and drainage systems 
provided by agents of 
entrepreneurial activity regardless 
of ownership types for all 
consumers, and complex of works 
related to supply of water to such 
agents and purification of the said water Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for production of heat 
energy, as well as services related 
to heat supply provided by agents 
of entrepreneurial activity 
regardless of owne rship types for 
all consumers Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services on cleaning, 
removing and destroying of hard 
domestic wastes and liquid 
sewage provided by agents of entrepreneurial activity regardless 
of ownership types for all 
consumers Approval of tariffs 
or profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
The limit amounts of payment for 
residence in hostels of individuals, 
foreigners and stateless persons 
who stay in Ukraine on legal 
grounds  Approval of 
amounts of payment 
and payment caps or  
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
Tariffs for services of cable television Establishment of 
tariffs and tariff 
caps or profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City State Administrations in agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local authorities 
Payment caps for services 
provided by market places 
housing sellers of food and non-
food goods. Establishment of 
payment or payment 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities 
  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 125 
 
 
 Table 4:  Calculation of Tariffs for the Supply of Electric Energy  
1.  Calculations of expected average purchasing price for the electric energy for the month in 
question for which the retail tariff is established are made in four stages, as below. 
1.1  Actual average purchasing price for the electric  energy determined within the month prior to 
the last month in question is calcula ted, subsidy corrections included: 
Цр-2ОРфакт * Ер-2ОРфакт +Цр-2Н* Ер-2Нфакт +∑Др 2 
---------------------------------------------------------------------- Цр-
2С3факт = Ер-2ОРфакт +Ер-2Нфакт  (UAH/Megawatt 
per year 
  
Цр-2Орфакт  is a price paid by the licensee purchasing the electric energy for Wholesale Electric 
Energy Market in the month prior to the last mont h in question (according to the electric energy sales 
act), (UAH/Megawatt per year). 
Цр-2Н is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station owned by the licensee in the month prior to the last month in question (UAH/Megawatt per year). 
Др-2 is the total sum of subsidies granted for th e licensee and adopted by the National Committee for 
Regulation of Electric Energy Industry licensee in the month prior to the last month in question, 
UAH. 
Ер-2Орфакт  is the actual amount of the electric ener gy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the last month in question (according to the electric energy sales act), (UAH/Megawatt per year). 
Ер-2Нфакт  is the actual amount of the electric energy purchased by the licensee directly from the 
producing company or the electric energy received by an electric power station owned by the licensee 
in the month prior to the last month in question (UAH/Megawatt per year). 
1.2  Expected average purchasing price for the el ectric energy for the month prior to the last 
month in question is calculated, subsidy corrections not included: 
Цр-2ОР* Ер-2ОР+Цр-2Н* Ер-2Н 
---------------------------------------------------------------------- Цр-2С3= 
Ер-2ОР+Ер2Н (UAH/Megawatt 
per year) 
  
Цр-2ОP is an expected wholesale market price in th e month prior to the last month in question 
(confirmed by National Committee for Regulation of  Electric Energy Industry), (UAH/Megawatt per 
year). 
Цр-2Н is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station owned by the licensee in the month prior to the last month in question (UAH/Megawatt per year). WT/ACC/SPEC/UKR/5/Rev.1 
Page 126  
 
 Ер-2ОP is the expected amount of the electric energy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according 
to expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
Ер-2Н is the expected amount of the electric energy  purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power 
station owned by the licensee in the month prior to the last month in question, UAH/Megawatt per 
year (according to expected balance of the electri c energy adopted by the Ministry of Fuel and 
Electric Energy and technical/bus iness indices calculated as based upon this balance for the month 
concerned). 
1.3   Deviation of the payment amount for the electric energy purchased is determined, i.e. 
Ср-2=(Цр-2С3факт -Цр2С3)*(Ер-2Орфакт +Ер2Нфакт )+Ср-2кор (UAH), 
Цр-2С3факт  is the actual average purchase price for the el ectric power determined in the month prior 
to the last month in question is calculated, subs idy corrections included (calculated by the licensee), 
UAH/Megawatt per year. 
Цр-2С3 is the expected average purchasing price for the electric energy for the month prior to the last 
month in question, corrections for payment amount  deviations not included (calculated by the 
licensee), UAH/Megawatt per year. 
Ер-2ОP факт  is the actual amount of the electric energy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according 
to the electric energy sales agreement). 
Ер-2Нфакт  is the actual amount of the electric energy purchases by the licensee directly from the 
producing company or the electric energy received by the licensee from the electric power station 
owned by him in the month prior to the last month in question, UAH/Megawatt per year (according to 
the electric energy sales agreement). 
Ср-2кор – cost of the corrections made for the sta ndard technology expenses of the electric energy 
determined in compliance with the "Temporary Enactment for Procedures of Submission, Determination and Adoption of Economic Rates Of Standard Technologic Expenses of Electric 
Energy for Licensees Transferring Electric Energy by Local Electric Power Networks" adopted by the 
decree of the National Committee for Regula tion of Electric Energy Industry dated 
30 November 2001, No 1179. 
No DCp-2 кор
 is calculated for the licensees, for which the tariffs for transfer of the electric energy 
and the retail tariffs are calculated according to the Decree issued by the National Committee for 
Regulation of Electric Energy Industry dated 10.042001 No 348 concerning definition of the expected 
purchasing price for the electric energy for a month in question coming next after that reported. 
1.4  The expected average purchasing price for th e electric energy for a month in question for 
which the retail tariffs are established shall be calculated, i.e. 
Цр-ОР* Ер-ОР+ЦрН * ЕрН+Ср-2 
---------------------------------------------------------------------- ЦрС 3= 
ЕрОР +ЕрН (UAH/Megawatt 
per year) 
  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 127 
 
 
 ЦрО P is an expected wholesale market price in a month in question (confirmed by the National 
Committee for Regulation of Electric Energy Industry), (UAH/Megawatt per year). 
ЦрН  is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station of the licensee in the month in question (UAH/Megawatt per year). 
ЕрОP is the expected amount of the electric ener gy purchases by the licensee at the Wholesale 
Electric Energy Market in the month in question, Megawatt per year (according to expected balance 
of the electric energy adopted by the Ministry of  Fuel and Electric Energy and technical/business 
indices calculated as based upon this balance for the month concerned). 
ЕрН is the expected amount of the electric ener gy purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power 
station owned by the licensee in the month in question, UAH/Megawatt per year (according to 
expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
DCP-2 are deviations of the amount paid off for the electric energy purchased, UAH (calculated by 
the licensee). 
2.  Calculation of the retail tariff for the elect ric energy consumed is to be made using the 
formulae: 
Црс3 
------------------------------- Tij = 
П (1-kl) (=) + TjM + Ti П 
  
i = a group of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
j = a class of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
l = classes of voltages in the networks that tran sferred the electric energy up to the end user; 
Црс3 = expected average purchasing price for the el ectric energy for a month in question (p) for 
which the retail tariffs for the electric energy are established, UAH/Megawatt per year (to be calculated by the licensee as based upon the methods described in the paragraph 1). 
 kl = economic coefficient of the standard technolog ic spending of the electric energy at the first class 
of voltage.  To be determined as a ratio of the sta ndard technologic spending of the electric energy at 
corresponding classes of the voltage to the electric energy amounts transferred to the local power 
networks with the correspondent class of voltage for tr ansfer for the users at the territory of licensed 
activities within a period concerned. 
TjM = the tariff for the electric energy transfer  by the local power supply networks, UAH/Megawatt 
per year (confirmed by the National Committee for Regulation of Electric Energy Industry; 
TiП = the tariff for the electric energy supply, UAH/Megawatt per year, to ensure coverage of the 
licensee expenses for delivery of the electric energy to the users. WT/ACC/SPEC/UKR/5/Rev.1 
Page 128  
 
 Example of calculation of retail tariff for electric energy. 
Data Unit July August 
Expected wholesale market price UAH/Megawatt per year 99.5 100.0 
Actual price of electric power 
purchases at wholesale power market UAH/Megawatt per year 78.15  
Subsidy amount UAH 3,514,647 4,271,296 
Amounts of electric energy 
purchases at wholesale power market Megawatt per year 216,180 - 
(expected) 
217,292 - (actual) 246,990 - 
(expected) 
Tariff for electric energy supplied by 
electric power station directly to 
licensee delivering electric energy 
under regulated tariffs UAH/Megawatt per year 24.7 24.7 
Amounts of electric energy 
purchases from electric power 
station Megawatt per year 690 - (expected) 
720 - (actual) 594 - (expected) 
Economic coefficient of standard 
technology spending of electric 
power     
1st class % 7.41 7.19 
2nd class % 13.02 12.85 
Tariff for electric energy tran sfer by local power networks 
1st class UAH/Megawatt per year 5.55 5.55 
2nd class UAH/Megawatt per year 29.06 29.06 
Tariff for supply of electric power 
1st group UAH/Megawatt per year 2.15 2.15 
  
The example of the calculation was given on the assumption that the licensee was not concerned with 
licence fees of the users. 
Calculation of actual average purchasing price fo r July corrected with regard to subsidies. 
78.15x217292+24.7x720+3514647 
------------------------------------------------------------ Цр-2С3факт  = 
217292+720 UAH 94.09/ 
Megawatt per year 
  
Calculation of expected average purchasing price for July not corrected with regard to amount of 
payment deviation. 
99.5x216180+24.7x690 
------------------------------------------------------------ Цр-2С3 = 
216180+690 UAH 99.26/ 
Megawatt per year 
  
Calculation of payment deviation in July. 
∆Cp-2=(94.09-99.26)x(217,2 92+720)=-UAH 1,127,122.04  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 129 
 
 
 Calculation of average purchase price for August. 
100x246990+24.7x594-1127122.04 
------------------------------------------------------------ Цр-С3 = 
246990+594 UAH 95.27/ 
Megawatt per year 
  
Calculation of retail tariffs for August. 
Tariff for users of the 1st class, 1st group. T11 = 95.27 + 5.55+2.15=UAH 110.4/Megawatt per year 1-0.0719 Tariff for users of the 2nd class, 1st group. T12 = 95.27 + 29.06+2.15=UAH 149.0/Megawa tt per year (1-0.0719)x(1-0.1285) WT/ACC/SPEC/UKR/5/Rev.1 
Page 130  
 
 Table 5(a):  Goods-related Activity Licensing in Ukraine
 
Goods, the import or export of which require an activity licence: 
HS Product Licensing Body Eligibility Cost of 
licence 
3907 40 00 00, 8523, 8524 
 Laser-readable discs; 
polycarbonate
1 for production 
of optical information storage 
devices; equipment for laser-
readable discs Ministry of Economy and 
European Integration  All agents of 
economic 
activity  UAH 340 
The list of documents 
and goods, whose 
holographic elements 
are subject to 
protection, is 
approved by 
Resolution of the 
Cabinet of Ministers 
of Ukraine No. 932 of 
5 July 2002  Holographic protection 
elements  Security Service of 
Ukraine  All agents of 
economic 
activity  UAH 340 
3001-3006 Narcotics, psychotropic 
substances and precursors  State Department for 
Supervision over Quality, 
Safety and Production of 
Medicines and 
Articles for medical Use  Only a body 
authorized by 
the Cabinet of 
Ministers  UAH 340 
Note2 Cryptosystems and means for 
crypto-graphic protection  Security Service of 
Ukraine  All agents of 
economic 
activity UAH 340 
2207, 
2208 202900, 2208 208900 Ethyl alcohol, cognac, fruit 
spirits  Ministry of Economy and 
European Integration  Only designated 
state enterprises  UAH 170,000 
2204, 2205, 2206, 
2208 Alcoholic beverages: 
Products obtained by 
alcoholic fermentation of 
materials containing sugar or 
produced on the basis of food 
alcohol with an ethyl alcohol 
content higher than 1.2 per 
cent of volumetric units.   Ministry of Economy and 
European Integration  All agents of 
economic 
activity UAH 250,000 
                                                      
1 For polycarbonate, an import licence which does not restrict the volume of imports, is also required. 
2 Development of hardware, hardware and software means for cryptographic protection of information 
and cryptosystems.  Development of software means for cryptographic protection of information and cryptosystems. 
Production of hardware, hardware and software mean s for cryptographic protection of information and 
cryptosystems.  Production of software means for cryptographic protection of information and cryptosystems.  
 Production and operation of means for cryptographic protection of information and cryptosystems.  
 Certification tests and exert examination of cryptosystems and means for crypto-graphic protection of information. 
 Thematic research of means for cryptographic protection of information and cryptosystems. 
 Provision of services in the area of cryptographic protection of information. 
 Importation and exportation of means for cryptographic protection of information and cryptosystems.  
 Trading in means for cryptographic prot ection of information and cryptosystems.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 131 
 
 
 HS Product Licensing Body Eligibility Cost of 
licence 
2402, 
2403  Tobacco products: Cigarettes, 
cigarettes with a cardboard 
holder, cigars, cigarillos and 
also pipe tobacco, snuff, 
chewing tobacco and other 
products from tobacco or its substitutes, which influence 
the physiology of a person 
while consuming them.   Ministry of Economy and 
European Integration  All agents of 
economic 
activity  UAH 250,000 
 
Other goods-related activities subject to licensing accor ding to Article 9 of the Law "On Licensing of 
Certain Types of Economic Activity" No. 1775-III of 1 June 2000, as amended: 
1) minerals exploration activity; 
2) production and service of arms and ammunition ther eto, cold steel arms, pneumatic arms of 
caliber exceeding 4.5 millimeters and bullet ai rspeed over 100 meters  per second, sales of 
arms and ammunition thereto, cold arms, pneum atic arms of caliber over 4.5 millimeters and 
bullet airspeed over 100 meters per second; 
3) production of explosives (under the list, establishe d by the Cabinet of Ministers of Ukraine); 
4) production of extra-dangerous chemical agents (according to the list, established by the 
Cabinet of Ministers of Ukraine); 
5) uranium ore mining; 
6) extraction of precious metals and stones, organogenic jewels and semiprecious stones; 
7) production of precious metals and stones, or ganogenic jewels and semiprecious stones; 
8) manufacture of products of precious metals and precious stones, organogenic jewels and 
semiprecious stones and trade in precious metals and stones, or ganogenic jewels and 
semiprecious stones; 
9) production of medicines, wholesale a nd retail trade in medical products; 
10) production of veterinary medications, wholesale and retail trade in veterinary medications; 
11) production of pesticides and agricultural chemic als, wholesale and retail trade in pesticides 
and agricultural chemicals; 
12) production of special-purpose devices, loaded w ith lachrymatory and irritating substances, 
devices of individual protection or offensive defensive; 
13) designing and production of special-purpose tec hnical appliances for taking information from 
communication channels, other devices for a private obtaining of information, trade in 
special-purpose technical appliances for taki ng information from communication channels 
and other devices for a private obtaining of information; 
14) development, production, utiliza tion, operation, certification testing, subject research, 
expertise, importation and exportation of cr yptosystems and means of cryptographic 
protection of information, providing services in  the sphere of cryptographic protection of 
information, trade in cryptosystems and means of cryptographic protection of information; 
15) designing, production, introduction, certificati on testing, importation and exportation of 
holographic protection of elements; 
16) manufacture of forms of securities and documents of obligatory accounting; 
17) transportation of oil and petroleum products by a trunk pipeline, transportation of natural gas 
and oil gas by trunk pipelines and its distribution; 
18) development, production, preparation, storage,  transportation, purchase, carriage, importation, 
exportation and liquidation of drugs and psychotropics and their precursors; 
19) cultivation and utilization of plants, cont aining drugs, for the industrial purposes; 
20) storing, processing, and metallurgical treatment  of scrap ferrous and non-ferrous metals; WT/ACC/SPEC/UKR/5/Rev.1 
Page 132  
 
 21) collection, primary processing of wastes and scr ap of non-ferrous metals and precious stones, 
organogenic jewels and semiprecious stones; 
22) collection and storage of certain kinds of wast es as secondary raw materials (under the lists, 
established by the Cabinet of Ministers of Ukraine); 
23) production of discs for laser reading systems; 
24) exports and imports of e quipment and discs for laser reading systems; and 
25) production of perfumes and cosmetics with the use of ethyl alcohol.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 133 
 
 
 Table 5(b):  Licensing in Ukraine (Services-related Activities)  
1) Design, production, introduction,  servicing and research of efficiency of systems and devices 
of technical protection of information, providing services in the sphere of technical protection of information; 
2) Supply of natural gas at contro lled and non-controlled tariffs; 
3) Storage of natural gas in the amounts, exceedi ng the rate, specified by terms of licensing; 
4) Centralized water supply and draining; 
5) Design, testing, production, operation of carri er rockets, space vehicles and their component 
parts, earth space infrastructure and its component s, equipment, which is a constituent part of 
a space segment of satellite systems; 
6) Disinfection, disinsection and deratization works; 
7) Medical practice; 
8) Treatment of donor blood and its com ponents, making medications thereof; 
9) Veterinary practice; 
10) Organization and maintenance of totalizators,  gambling houses, issuance and arranging of 
lotteries; 
11) Building activity (exploration and projecting wo rks for the purpose of construction, erection 
of bearing and filler structures, construction and assemblage of engineering and transport 
networks); 
12) Providing services in conveyance of passengers and cargoes by air transport; 
13) Providing services in conveyance of passengers and cargoes by river and sea transport; 
14) Providing services in conveyance of passengers a nd cargoes by motor transport of public use 
(except services in conveyance of passengers and their luggage by taxi); 
15) Providing services in conveyance of passengers and their luggage by taxi; 
16) Providing services in conveyance of passengers and cargoes by railway transport; 
17) Operations in the area of treatment of dangerous waste products; 
18) Design, assemblage, technical maintenance of means of fire protection and heating systems, 
evaluation of fire-prevention situation within the objects; 
19) Testing of fire safety of substances, materials, building structures, wares and equipment, as 
well as assessment of conformity of fire engi neering, fire-engineering equipment and fire-
protection products with the established norms; 
20) Providing services in guarding of state a nd other property, guarding of citizens; 
21) Performing topography-and-geodesic and cartographic works; 
22) Execution of aviation and chemical works; 
23) Sending of postal orders, non-registered and re gistered letters, post cards, postal packages and 
parcels under 30 kilograms; 
24) Providing services in the sphere of radio communication (with the use of radio frequencies); 
25) Providing services in telecommunication (except departmental objects); 
26)
 Technical servicing of television, radio and wi re broadcasting networks within the framework 
of industrial operation; 
27) Arrangement of foreign, home and intern ational tourism; arranging of excursions; 
28) Recreational and sports activity: 
29) arranging and conducting of trainings of  sports professionals and amateurs; 
30) training of sportsmen for participation in co mpetitions in various sports, recognized in 
Ukraine; 
31) Activities of arbitration directors (adminis trators of property, sanitation managers, 
liquidators); 
32) Mediation in employment abroad; 
33) Professional activity in the equity market; 
34) Fulfilment of land planning and land appraisal works; WT/ACC/SPEC/UKR/5/Rev.1 
Page 134  
 
 35) Design, construction of new and reconstructi on of the existing reclamation systems and 
individual objects of engineering infrastructure; 
36) Activity related to the industrial fishing at industrial areas of water bodies of fish industries, 
except inner water bodies (ponds) of fish industries; and 
37) mediation activity of a customs broker and customs carrier. 
Source: Article 9 of the Law "On Licensing of Certain Types of Economic Activity" No. 1775-III of 
1 June 2000, as amended.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 135 
 
 
 Table 5(c):  Documentation requirements for obtaining an activity licence  
The application must contain the following information: 
- name; 
- location; 
- banking details and identifica tion code – for a legal entity; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence), and identification number of a physical person who is the payer of taxes and other mandatory  payments – for  a physical person; 
- type of business activity for which an a pplicant intends to obtain a licence; and 
- copy of the certificate of state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and Organizations of Ukraine certified by a notary or by the authority which issued the original document. 
Documentation required to obtain a licence to impo rt and export alcoholic beverages and tobacco 
products: 
- an application form to obtain a licence to import and export ethyl, cognac and fruit spirits, 
distilled grape ethyl spirits, distilled fruit et hyl spirits, alcoholic beverages and tobacco 
goods; 
- a copy of the certificate on state registration of the agent of entrepreneurial activity, 
certified by a notary or by the authority which issued the original document; and 
- a copy of the document which confirms the sp ecial authorities granted by the Cabinet of 
Ministers of Ukraine to the state-owned ente rprise or organization to carry out import and 
export of ethyl, cognac and fruit spirits, distille d grape ethyl spirits and distilled fruit ethyl 
spirits, certified by the head's signature a nd stamped with a company's seal (in case of 
submission of the documents for receipt of a licence to carry out the given operations). 
Information required for an activity licence to import and export optical media equipment and discs: 
Application including the following information: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- contact telephone number; 
- organizational and legal form; 
- identification code for a legal entity (ide ntification number for a physical person); 
- banking details; 
- type of activity (export or import, optical media equipment or discs); 
- location of effectuation of the activity; and 
- obligations concerning the fulfilmen t of licensing terms and conditions. 
Required documentation attached  to the application form: 
- copy of the certificate on state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and WT/ACC/SPEC/UKR/5/Rev.1 
Page 136  
 
 Organizations of Ukraine certified by a notary or by the authority which issued the 
original document; 
- list of the management of an agent of entrep reneurial activity (its head, deputy heads and 
chief accountant), including their surnames, names and patronymics, positions and office 
telephone numbers signed by the head and duly stamped, as well as the reference 
concerning owners, signed by the head of a company and duly stamped; 
- duly certified copies of the founding documents (for a legal entity); 
- duly certified copies of the documents which c onfirm ownership rights or lease of storage 
facilities; 
- duly certified copies of the documents which confirm the information on the premises 
where wholesale and/or retail trade in opti cal media discs (for a licence to import discs) 
shall take place; 
- information on availability of optical media disc remainders as of 21 April 2002 (for 
export and import of optical media discs) – in case of such availability; and 
- list of main components for specialized equipment for production of optical media 
systems, export or import of which are subject to licensing pursuant to laws (for licenses 
on export and import of equipment).   
Requirements for obtaining a licence for the produc tion, wholesale and retail trade in pesticides and 
agro-chemicals:   
Application containing the following: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity; 
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the 
original must be attached to the application form.   
In order to produce pesticides and agro-che micals, business agent must posses the following 
documentation: 
- normative documents of standardization (GOST [State Standards of the former Soviet 
Union, which still apply in Ukraine], TU [T echnical Terms and Cond itions], DSTU [State 
Standards of Ukraine]) for production of goods of the given quality; 
- technological regulations; 
- positive conclusions of sanitary and epidemiological service; 
- permit to commence work; 
- permit to produce testing groups of domes tic pesticides and agro-chemicals; and 
-
 rules, drafted and approved by business agent on the basis of the approved technological 
regulations.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 137 
 
 
 In order to carry out business activities on wholesale and retail trade in pesticides and agro-chemicals, 
a business agent must posses the following: 
- storing facilities for storage of pesticides and agro-chemicals.  Such storing facilities must 
meet sanitary and hygienic requirements and safety engineering rules, as well as to have sanitary passports; 
- quality certificates for pesticides and agro-chemicals; 
- regulations to carry out trade operations; 
- rules on labour protection, production sanitation and fire safety; 
- duties regulation; and 
- positive conclusions of sanitary and epidemiological service. 
A business agent must sell pesticides and agro-c hemicals to the population in a small-packed form 
with mandatory instructions printed in Ukrainian concerning the safe use of such pesticides and agro-
chemicals.  Employees of business agents whose ac tivities relate to wholesale and retail trade in 
pesticides and agro-chemicals must have special e ducation and training, undergo retraining once per 
three years and medical examination, as well as have  a permit to work with the said pesticides and 
agro-chemicals, certificate and medical book. 
Documentation required to obtain a certificate to import/export narcotics, psychotropic substances and 
precursors:  
- application on a company's letterhead addressed to the Head of the Committee, containing 
the following information: 
- purpose of importation; 
- complete names, exact addresses and telephone (telexes) numbers of the importer 
(consignee) and exporter; 
- international non-proprietary name of the impor ted produce, if such name is available, 
and/or the first name under which the said  produce was issued, and/or the name under 
which it is manufactured in importing or exporting countries; 
- amount of narcotics, psychotropic substan ces and precursors subject to importation; 
- medical form of a narcotic, psyc hotropic substance and precursor; 
- name and amount of narcotics, psychotr opic substances and precursors which are 
imported under a contract and included to the List of narcotics, psychotropic substances, 
their analogs and precursors that are subject to  the special control pursuant to applicable 
laws of Ukraine (hereinafter "those includ ed to the list of controlled substances"); 
- name of the producer; 
- number of the contract for supply; 
- price (sum) of the contract for supply; 
- name and number of tare items – for narcoti cs, psychotropic substances and precursors in 
the form of substance used for production of medicines; 
- type of transport for supply; 
- delivery term for supply; 
- 
name of the crossing point at state border of Ukraine through which importation shall be 
made; 
- invoice, cargo declaration, cargo, customs and transportation documents which contain 
the information on the amount of narcoti cs, psychotropic substances and precursors; 
- a company's Charter certified by a notary; 
- a copy of the contract, according to whic h importation of narcotics, psychotropic 
substances and precursors into Ukraine is  effectuated, certified by a notary; 
- certificate of Medicines Registration Bureau of the Ministry of Health Protection of 
Ukraine on registration of medicines that are imported into Ukraine; WT/ACC/SPEC/UKR/5/Rev.1 
Page 138  
 
 - quality certificate of a narcotic or psycho tropic substance with indication of its 
serviceable life (quality passport of the producer is attached as to precursors); 
- obligations of the company on use of narco tics, psychotropic substances and precursors 
only for the declared purposes (import); and 
- a licensed copy for carrying out the given activity in the field of turnover of narcotics, 
psychotropic substances and precursors, certified by a notary. 
Information required to obtain a licence for produc tion, wholesale and retail trade in medicines:  
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity;  
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the original to be attached to the application form. 
  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 139 
 
 
 Table 6:  Required Payment for Expertise,  State Registration and re-Registration  
of Pesticides and Agrochemicals in Ukraine  
Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  16,500 5,500 
- for a period of 2 years  6,600 5,500 1  
- for a period of 1 year  3,300 5,500 
State registration of chemicals for combating home insects and rodents  
- for a period of 5 years  8,250  2,750  
- for a period of 2 years  3,300  2,750  2  
- for a period of 1 year  1,650  2,750  
State registration of bio-chemic als and growth regulators  
- for a period of 5 years  5,500  2,750  
- for a period of 2 years  2,750  2,750  3  
- for a period of 1 year  1,375  2,750  
Change of period for state registra tion of pesticides and agrochemicals (except for bio-chemicals and growth 
regulators)  
- up to 5 years 13,200  1,650  4  
- for 1 year period 3,300  1,650  
Change of period for state registration of ch emicals for combating home insects and rodents  
- up to 5 years  6,050  1,650  5  
- for 1 year period  1,650  1,650  
Change of period for state registration of bio-chemicals and growth regulators 
- up to 5 years  4,125  1,650  6  
- for 1 year period  1,375  1,650  
State registration of previously registered chemicals  
1. Expansion of sphere of application up to 5 specimen or hazardous objects:  
- for a period of 5 years  2,750 1,650  
- for a period of 2 years  1,650 1,650  
- for a period of 1 year  1,100 1,650  
2. Expansion of sphere of applicatio n of a chemical up to more than fi ve specimen or hazardous objects:  
- for a period of 5 years  5,500  1,650  
- for a period of 2 years  2,750  1,650  
- for a period of 1 year  1,650  1,650  
3. Change of chemical's directions for use:  
- for a period of 5 years  3,300  1,650  
- for a period of 2 years  1,650  1,650  
- for a period of 1 year  1,100  1,650  
4. Change of chemical's expenditure norm:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  
- for a period of 1 year  -  1,650  
5. Minor change in chemical's preparative form:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  7  
- for a period of 1 year  -  1,650  
State re-registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  8,250  1,650  
- for a period of 2 years  3,300  1,650  8  
- for a period of 1 year  1,650  1,650  
State re-registration of chemicals for combating home insects and rodents 
- for a period of 5 years  4,125  1,650  
- for a period of 2 years  1,650  1,650  9  
- for a period of 1 year  825  1,650  WT/ACC/SPEC/UKR/5/Rev.1 
Page 140  
 
 Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State re-registration of bio-ch emicals and growth regulators  
- for a period of 5 years  2,750  1,650  
- for a period of 2 years  1,650  1,650  10  
- for a period of 1 year  550  1,650  
  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 141 
 
 
 Table 8(a):  Customs clearance fees in Ukraine  
Customs Fee Type Rate (US dollars) 
1. Customs clearance of goods and ot her items with customs value:  
 - up to $100 Free 
 - $100-1000 5 
 - more than $1000 0.2% of the customs 
value of goods and 
other items, but no 
more than the 
equivalent of $1000 
2.  Customs clearance of property temporar ily imported to (exported from) Ukraine upon a 
commitment to (re-import) re-export it: 30 
 - for every customs cargo declaration 30 
 - for every additional sheet supplemented thereto 15 
3. Customs clearance of goods in transit:  
 - for every customs cargo declaration 7 
 - for every additional sheet supplemented thereto 3 
4.  Customs clearance of goods brought  to customs licence warehouse:  
 - for every customs cargo declaration 30 
 - for every sheet supplemented thereto 15 
5.  Keeping goods and other items under customs control, per day:  
 - first 15 calendar days free 
 - every next calendar day 0.05% of the customs 
value of goods and 
other items 
6.  Customs clearance of goods and other items in  the customs control zones, on territories and 
premises of enterprises where such goods and other items are stored, or during non-working 
hours (per one hour work of one customs officer):  
 - during working hours 20 
 - during non-working hours, on Saturdays, Sundays 40 
 - holidays 50 
7. Refusal from ordered services provided in S ection 6 hereof, without giving a previous notice 
in writing: 20 
8.  Customs clearance of an individual means of transport provided it is used for carriage of 
goods and other items in amount s subject to customs duty: 10 
9. Issuing certificates and permits for regist ration (re-registration) of means of transport 
imported to Ukraine, including brought to Uk raine for temporary use, and also numbered 
aggregates that are subject to registratio n with the State Automotive Inspectorate: 15 
10.Storage of goods and other items at the cu stoms warehouses excluding goods and other items 
specified in the Customs Code of Ukra ine, Article 86), per day (for 1 kg):  
 - first 10 calendar days 0.1 
 - every next calendar day 0.5 
11.Storage of goods and other items subject to compulsory transfer to and keeping under the 
customs and specified in the Customs Code of Ukraine, Article 86, per day (for 1 kg):  
 - first 10 calendar days 0.1% of the value of 
goods and other items 
 - every next calendar day 0.5% of the value of 
goods and other items 
12.Issuing the certificate recognizing the enterprise as  a declarant (for a period up to one year): 1,500 
13.Prolongation (reregistration) of the certificat e recognising the enterprise as a declarant 
(annually) 1,000 
14.Issuing the certificate of confirmation of delivery of goods accepted under export control 
regime of Ukraine 100 
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 142  
 
 Overtime and off-location customs cleara nce fees, applicable from 1 January 2005:
 
Description of Operation Per One Hour of Work of a Customs Body Official 
during the Customs Clearance of One Consignment of 
Goods or One Vehicle, US$ 
Customs clearance of goods and vehicles performed out of the location of customs bodies:   
During working time 20  
During overtime, night time and on weekends  40  1.  
On holidays and nonworking days  50  
Customs clearance of goods and vehicles performed at the 
location of customs bodies beyond the hours of operation 
set for customs bodies:  
During overtime, night time and on weekends  40  2.  
On holidays and nonworking days  50  
  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 143Table 9:  Rates of excise tax on alcoholic beverages, ethyl alc ohol, tobacco, certain motor vehicl es, etc. in Ukraine (as of Ju ly 2004)  
Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
ALCOHOLIC BEVERAGES - (for imported – temporary for pre-accession period) 
2203 00 Malt beer  UAH 0.23 per litre 
2204 
except 2204 10, 
2204 30, 
2204 21 100, 
2204 29 100 Wine of fresh grapes with sugar cont ent not exceeding 0.3g/100cm3 (dry) and 
fortified vintage wine 
 UAH 3 per litre 
 UAH 0.25 per litre 
 
2204 except 2204 10, 
2204 30, 
2204 21 100, 
2204 29 100 Wine of fresh grapes with sugar conten t more than 0.3g/100cm3 (dry) (half-dry, 
semisweet) UAH 0.92 per litre 
 
2204 
except 2204 10, 
2204 30, 
2204 21 100, 
2204 29 100 Wine of grape, containing added alcohol  and strong wines (fortified), except for 
vintage fortified wine UAH 0.1 per litre of 100% alcohol 
 
2204 10 2204 21 100 
2204 29 100 Sparkling wine, champagne: 
Sparkling wines containing in the name the word " Сhampagne" 
Aerated wines (excluding sub-item 2204 10) UAH 5 per litre UAH 1.6 per litre 
2204 З0 Only wine must (includi ng wine materials for cognac and champagne) for production 
of cognac spirit and sparkling wines 
 0 
(UAH 1.0 per litre of wine materials when sold to intermediaries and population, 
produced at primary production facilities) 
2205 Vermouth and other wine of fresh grapes  flavoured with pl ants or aromatic 
substances (with Article 2 of  this Law been considered) UAH 5 per litre UAH 2.6 per litre 
 
2206  Fermented drinks of fruits and berries (c ider, perry and other) containing added 
alcohol, mixtures of fermen ted beverages and mixtures of fermented beverages and 
non-alcoholic beverages (except for fermented drinks of fruit and berries (cider, perry 
and other) containing no added alcohol. UAH 5 per litre UAH 0.1 per litre of 100% alcohol 
(temporary till 1 January 2006 - UAH 
0.07 per litre of 100%)  
2206  Only fermented drinks of fruits and berri es (cider, perry and other) containing no 
added alcohol UAH 1.2 per litre  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 144 Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
2207 Non-denaturated ethyl alcohol of an alc oholic strength by volume of not less than 
80% vol; spirits, liqueurs and other spirit uous beverages ethyl alcohol and other 
denaturated alcohols UAH 16 per litre of 100% alcohol 
 UAH 16 per litre of 100% alcohol 
UAH 2.0 per litre of 100% alcohol: 
for use by health establishments and 
institutions in therapy processes and 
laboratory research; 
for use in manufacture of explosives, 
perfumes, nitrocellulose, and half-
finished products; for manufacture of 
alcohol-containing juices, fruit 
drinks, extracts intended for 
industrial processing; 
for use by manufacturers of pectin, 
alcohol vinegar, medicines (including 
blood components and preparations 
made on their basis), with the 
exception of medicinal drugs in the 
form of balsam; 
for use by primary wine-making 
enterprises in manufacture of grape, 
fruit, and other wine materials and 
must 
until 1 January 2005 for manufacture 
of products included in the list 
approved by the CMU; 
for use by National agrarian-
industrial association "Massandra" 
within the quotas, set by the CMU, 
for production of vintage wines 
(Suspended for 2004 by Law of 
Ukraine "On State budget for 2004") 
2208 except 2208 20 Non-denaturated ethyl alcohol of an alcoho lic strength by volume of less than 80% 
vol; spirits, liqueurs and other spirituous be verages, alcoholic se mi-products used in 
the manufacture of beverages (with Article 6 of this Law taken into consideration) UAH 16 per litre of 100% alcohol 
 
2208 20 except 2208 20 1200, 
2208 20 2900 – brandy 
only, 
2208 20 8900 – cognac 
spirit only Spirits obtained by distilling grape wine or grape marc  UAH 16 per litre of 100% alcohol 
 
2208 20 1200 Cognac UAH 16 per litre of 100% alcohol UAH 3 per litre of 100% alcohol 
2208 20 2900 Brandy only UAH 16 per litre of 100% alcohol UAH 3 per litre of 100% alcohol 
2208 20 8900 Cognac spirit only UAH 16 per litre of 100% alcohol  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 145Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
TOBACCOS 
2401 Unmanufactured tobacco 
Tobacco refuse 0/0%3 
2402 10 00 00  Cigars (cheroots), cigarillos (cig arettes), containing tobacco UAH 20 per 100/5% 
2402 20 90 10  Cigarettes without filters from tobacco  UAH 5 per 1,000/5% 
2402 20 90 20  Cigaretter with filter from tobacco UAH 11,5 per 1,000/5% 
2403 except 
2403 99 10 00, 
2403 10 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" 
or "reconstituted" tobacco; t obacco extracts and essences: 0/0% 
2403 10  Smoking tobacco (whether or not containing toba cco substitutes in any proportion) UAH 10 per kg/5% 
2403 99 10 00 Chewing tobacco 
Snuff UAH 10 per kg/5% 
PETROLEUM 
 Light oils and preparations:  
2710 00 110 For undergoing a specific process € 12 per 1,000 kg 
2710 00 150 For undergoing chemical transformation by  a process other than those specified in 
respect of subheading 2710 00 11 € 12 per 1,000 kg 
 Special spirits:  
2710 00 210 White spirit € 12 per 1,000 kg 
2710 00 250 other € 20 per 1,000 kg 
 Motor spirit:  
2710 00 310  Aviation spirit € 20 per 1,000 kg 
2710 00 370  Jet fuel € 20 per 1,000 kg 
2710 00 390  Other light fractions  € 20 per 1,000 kg 
 Medium oils:  
2710 00 410  For undergoing a specific process € 20 per 1,000 kg 
2710 00 450  For undergoing chemical transformation by a process other than those specified in 
respect of subheading 2710 00 410 € 12 per 1,000 kg 
 For other purposes:  
 Kerosene:  
2710 00 510 Jet fuel € 12 per 1,000 kg 
2710 00 590 
2710 00 550 Other € 20 per 1,000 kg 
2710 00 330 
2710 00 350 Only motor spirit (DSTU 320.00149943.015-2000)  containing not less than 5% of 
high-octane oxigen-containing agents (T UU 30183376.001) or ethyl-tret-butyl ether 
(ЕТБЕ ) А-76Ек, А-80Ек. А-92Ек, АІ-93Ек, А-95Ек, А-98Ек € 30 per 1,000 kg 
(€ 60 per 1,000 kg 
from 1 January 2004 until 1 January 2005) 
2710 00 330 2710 00 350 Motor spirit: А-72, А-76, А-80; А-90, А-91, А-92, АІ-93, А-95, А-96, А-98 and 
other type motor spirit € 60 per 1,000 kg 
 
2710 00 350 Motor spirit, containing tetraethyl lead  € 90 per 1,000 kg 
2710 00 610 
2710 00 650 
2710 00 690 Heavy oils (diesel fuel) € 30 per 1,000 kg 
                                                      
3 fixed amounts for the unit of products sold / per-cent of turnover у of products sold.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 146 Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
3811 19 00 00  High octane oxygen-containing additives to gasoline (TUU 30183376.001 - 2000)  0 
MOTOR VEHICLES 
(for domestic manufacturers on condition of annual output of 1,000 automobiles or 1,000 motorcycles until 1 January 2007) 
 Vehicles, with spark-igni tion internal combustion reciprocating piston engine:   
87.0321 100 Of a cylinders capacity not exceed ing 1,000 cm3, new € 0.2 per 1 cc 0 
87.0321 90 Of a cylinders capacity not exceeding 1,000 cm3, used:   
87.0321 901 Up to 5 years inclusive  € 0.4 per 1 cc 0 
87.0321 903 From 1 to 5 years € 0.6 per 1 cc 0 
87.0322 110 
87.0322 190 Of a cylinders capacity exceeding 1,000 cm3 but not exceeding 1,500 cm3, new: 
motor caravans; other € 0.2 per 1 cc 0 
87.0322 90 Of a cylinders capacity exceeding 1,000  cm3 but not exceedi ng 1,500 cm3, used;  
87.0322 901 Up to 5 years inclusive  € 0.4 per 1 cc 0 
87.0322 903 Over 5 years € 0.6 per 1 cc 0 
87.0323 110 
87.0323 190 Of a cylinders capacity exceeding 1,500 cm3 but not exceeding 2,200 cm3 , new: 
motor caravans; other  € 0.3 per 1 cc 0 
87.0323 110 
87.0323 190 Of a cylinders capacity exceeding 2,200 cm3 but not exceeding 3,000 cm3, new: 
motor caravans; other  € 0.6 per 1 cc 0 
87.0323 90 Of a cylinders capacity exceeding 1,500  cm3 but not exceedi ng 2,200 cm3, used;  
87.0323 901 Up to 5 years inclusive € 0.6 per 1 cc 0 
87.0323 903 Over 5 years € 0.9 per 1 cc 0 
87.0323 90 Of a cylinders capacity exceeding 2,200  cm3 but not exceedi ng 3,000 cm3, used:  
87.0323 901 Up to 5 years inclusive € 1.2 per 1 cc 0 
87.0323 903 Over 5 years € 1.8 per 1 cc 0 
87.0324 100 Of a cylinders capacity exceeding 3,300 cm3, new € 1.0 per 1 cc 0 
87.0324 90 Of a cylinders capacity exceeding 3,000 cm3, used  
87.0324 901 Up to 5 years inclusive € 2.0 per 1 cc 0 
87.0324 903 Over 5 years € 3.0 per 1 cc 0 
 Other vehicles, with internal  combustion engine (diesel or semi-diesel, that work on 
fuel with low-octane number)  0 
87.0331 100 Of a cylinders capacity not exceed ing 1,500 cm3, new € 0.2 per 1 cc 0 
87.0331 90 Of a cylinders capacity not exceeding 1,500 cm3, used:  
87.0331 901 Up to 5 years inclusive € 0.4 per 1 cc 0 
87.0331 903 Over 5 years € 0.6 per 1 cc 0 
87.0332 110 
87.03 32 190 Of a cylinders capacity exceeding 1,500 cm3 but not exceeding 2,500 cm3, new: 
motor caravans; other € 0.3 per 1 cc 0 
87.03 32 90 Of a cylinders capacity exceeding 1, 500 cm3 but not exceedi ng 2,500 cm3, used  
87.0332 901 Up to 5 years inclusive € 0.6 per 1 cc 0 
87.03 32 903 Over 5 years € 0.9 per 1 cc 0 
87.0333 110 
87.0333 190 Of a cylinders capacity exceeding 2,500 cm3, new: motor caravans; other € 0.8 per 1 cc 0 
87.0333 90 Of a cylinders capacity exceeding 2,500 cm3, used  
87.0333 901 Up to 5 years inclusive € 1.6 per 1 cc 0 
87.0333 903 Over 5 years € 2.4 per 1 cc 0 
87.0390 Other (with electric motors, other) € 100 per unit 0  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 147Rates of Excise Tax per Unit HS Code Description of Commodity 
according to HS Imported For Domestic Manufacturers 
87.0310 Vehicles specially designed for travelling on s now; golf cars and similar vehicles € 0.6 per 1 cc 0 
87.1140 000 
87.1150 000 
87.1190 000 Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or 
without side-cars, with a cylinder capacity exceeding 500 cm3 but not exceeding 
800 cm3; exceeding 800 cm3; other  € 0.2 per 1 cc 0 
87.1610 990 Trailers and semi-trailers, for housing, exceeding 3,500kg 100 per 1 cc 0 
 
  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 148 Table 11:  Antidumping measures taken by Ukraine  
Commodity that is subject to the 
Antidumping Investigation Country of Origin of the 
Commodity Results of Investigation and Measures Taken 
COMPLETED ANTIDUMPING INVESTIGATIONS 
- Artificial fur and Articles thereof  
(HS code – 4304 00 00) 
- Pile fabrics and terry fabrics  
(HS code - 6001) Republic of Belarus On 23 February 2001, by Decision No. AD-15/ 2001/52-54 of the Interdepartmental Commission on International 
Trade, final anti-dumping meas ures, in the form of an anti-dumping duty for artificial fur – 179.70%; pile fabrics – 
53.29% (of the customs value of the commodity, we re introduced for a period of five years. 
Electric filament lamps  
(HS code – 8539 22 90 00) Russian Federation On 7 December 2000, by Decision No. AD-11/2000/52-39 А of the Interdepartmental Commission on International 
Trade, final anti-dumping measures in the form of a an ti-dumping duty in the amount 97.50% of the customs value 
of the commodity, were introduced for a period of five years. 
Fiberboard of wood  
(HS code- 4411 11 00 00) Republic of Belarus On 12 July 2002, Decision No. AD-45/2002/52-61 of  the Interdepartmental Commiss ion on International Trade, 
final anti-dumping measures , in the form of an anti-dumping duty in th e amount of 68.75% of the customs value of 
the commodity, were introduced for a period of five years.  
Crossing pieces  (HS code - 8608 00 10 00) Russian Federation On 5 July 2002, by De cision No. AD-43/2002/52-63 of the Interdepar tmental Commission on International Trade,  
final anti-dumping measures , in the form of an anti-dumping duty in th e amount of 59.4% of the customs value of 
the commodity, were introduced for a period of five years.  
Ruberoid  
(HS code- 6807 10 1000 Republic of Belarus On 12 July 2002, by Decision No. AD-47/2002/52- 62 of the Interdepartmental Co mmission on International Trad e, 
final anti-dumping measures , in the form of an anti-dumping duty in the amount of 75% of the customs value of the 
commodity, were introduced for a period of five years.  
Electric lamps 
(HS code – 8539 22 90 10) Kyrgyz Republic  On 27 December 2002, by Decision No. AD-62/2002/52-65 of the Inte rdepartmental Commission on International 
Trade, final anti-dumping meas ures, in the form of an anti-dumping dut y in the amount of 38,31% of the customs 
value of the commodity, were introduced for a period of five years. 
Matches (HS code – 3605 00 00 00) Russian Federation 
Republic of Belarus On 12 September 2003, by Decision No. AD-81/2003/52-123 of the Interdepartmental Commission on International 
Trade anti-dumping measures were taken in the form of an anti-dumping duty in the amount: 
for commodities originating from the Russian Federation:  
production of Private JSC "Plitsichprom" (Balabanovo) – 0%; 
other producers – 8.8%; 
for commodities originating from the Republic of Belarus: 
production of Private JSC "Pinskdrev" (Pinsk)- 31.8%; 
production of Public JSC "Borisovdrev" (Borisov) – 68.7%; 
other producers – 95.7%. 
The term of antidumpi ng measures expires in five years.    
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 149Commodity that is subject to the 
Antidumping Investigation Country of Origin of the 
Commodity Results of Investigation and Measures Taken 
ONGOING ANTIDUMPING INVESTIGATIONS 
Fiber sheets 
(HS code – 4411 19 00 00) Poland On 20 August 2003, by Decision No.  AD-76/2003/52-122 of the Interdepartmental Commission on International 
Trade, preliminary anti-dumping measur es were introduced in the form of an anti-dumping duty in the amount of 
20.31% of the customs value of the commodity. The term  of preliminary antidumping measures expires in one 
hundred and twenty days. 
Sewer pipes of cast-iron 
(HS code – 7303 00 90 00) Russian Federation Investigation instituted by Decision No.AD-74/2003/52-126 of 6 May 2003. 
Investigation is going on. 
Citric acid 
(HS code – 2918 14 00 00) People’s Republic of China On October 10,  2003, by Decision No. AD-82/2003/52-125 of th e Interdepartmental Commission on Intern ational 
Trade, preliminary anti-dumping measur es were introduced in the form of an anti-dumping duty in the amount of 
130% of the customs value of the commodity. The term of preliminary antidumping measures expires in one 
hundred and twenty days.. 
  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 150 Table 12:  Safeguard measures taken by Ukraine  
Investigation started Investigation 
completed Measures taken Duration of measure 
Country Commodity - 
subject of 
investigation Date and number 
of decision Date of publication 
of decision Date and number 
of decision Date of publication 
of decision Size of annual safeguard quota  
COMPLETED SAFEGUARD INVESTIGATIONS 
Russian Federation, 
Slovak Republic, 
Kingdom of Belgium, 
Ireland, Poland, 
Germany and 
Kingdom of Spain Syringes with 
or without 
needles of 
plastic 
materials Decision No.SP-
13/2001/52-61 
dated 
1 December 2001 18 January 2001 Decision No.SP-
17/2001/52-44 
dated 8 June 2001 21 June 2001 893464.3 kg From 21 June 2001 
to 21 June 2005 
Russian Federation Baki ng soda Decision No.SP-
24/2001/52-46 
dated 
7 November 2001 14 November2001  Decision No.SP-
44/2002/52-46 
dated 5 July 2002 10 July 2002 2,500 tons From 10 July 2002 
to 10 July 2006 
Russian Federation Portland 
cement Decision No.SP-
25/2001/52-48 
dated 
13 December 2001 19 December 2001 Decision No.SP-
49/2002/52-48 
dated 
7 October 2002 10 October 2002 157,500 tons From 10 October 2002 
to 10 October 2006 
Russian Federation New cars Decision No.SP-
28/2002/52-49 
dated 
8 January 2002 11 January 2002 Decision No.SP-
54/2002/52-49 
dated 
6 December 2002 12 December 2002 20,826 units From 
12 December 2002 
to 12 December 2006 
Irrespective of country of origin Biscuit 
products Decision No.SP-
59/2002/52-54 
dated 
6 December 2002 11 December 2002 Decision No.SP-
85/2003/52-99 30 December 2003 Safeguard measures were 
introduced in the form of a duty 
in the amount of 18.3% of the 
customs value of the commodity but not less than 
€0.3 per kilo (for products with 
value not exceeding US$ 1.5 
per kilo) From 
30 December 2003 
to 30 December 2007  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 151Investigation started Investigation 
completed Measures taken Duration of measure 
Country Commodity - 
subject of 
investigation Date and number 
of decision Date of publication 
of decision Date and number 
of decision Date of publication 
of decision Size of annual safeguard quota  
ONGOING SAFEGUARD INVESTIGATIONS 
Irrespective of country 
of origin Abrasive 
instrument Decision No.SP – 
95/2004/52 of 
25 March 2004 8 April 2004  
Irrespective of country 
of origin Permanganic 
commodity 
oil  Decision No.SP – 
96/2004/52 of 
25 March 2004 8 April 2004  
Irrespective of country 
of origin Ingots of 
grey and 
super solid 
cast iron for 
the 
production of 
hydraulic 
transmission 
GST-90 Decision No.SP – 
97/2004/52 of 
25 March 2004 8 April 2004  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 152  
 
 Table 14:  Minimum indicative prices applied to exports (July 2004)
 
(US$/t, FOB ports of Ukraine)4 
Products Prices 
1.  Armature, ASTM standard5:   
 if supplied to the Middle East:   
 - code 7214:   
 - diameter up to 10 mm  275 
 - diameter over 10 mm  265 
 - code 7213 265 
 - code 7228:   
 - diameter up to 10 mm  275 
 - diameter over 10 mm  265 
 - if supplied to the USA:   
 - codes 7213, 7214, 7228:  275 
2.  Armature, other standards6:   
 - if supplied to the Middle East:   
 - code 7214:   
 - diameter up to 10 mm  255 
 - diameter over 10 mm  250 
 - code 7213 250 
 - code 7228:   
 - diameter up to 10 mm  255 
 - diameter over 10 mm  250 
3.  Rolled wire6 if supplied to the USA:   
 - diameter 5.5 mm  300 
 - diameter over 5.5 mm  300 
4.  Billet5 235 
 - if supplied to Egypt 245 
5.  Hot-rolled coil 5,6 315 
 - if supplied to Mexico, Canada, Argentina, India and Egypt  320 
 - if supplied to the USA  400 
6.  Hot-rolled sheet, thickness 8 - 50 mm 5,6 350 
 - if supplied to Latin America and India 350 
 - if supplied to the USA:  
 - A36  318.61 
 - A572  343.44 
 - A516  346.09 
 - API-2H  470.35 
 - A283  316.16 
 - ABC A/B  320.60 
 - A515  343.47 
7.  Carbamide  165 
8.  Ammonia  233 
9.  Live cattle7  
 - weight up to 350 kg/head  1,250–1,350 
 - weight over 350 kg/head  1,050–1,150 
10. Live rams and sheep7  
 - weight up to 30 kg/head  1,050–1,200 
 - weight over 30 kg/head  1,000–1,100 
                                                      
4 Unless otherwise specified. 
5 In case of supplies of metal products with a chemical composition of higher quality the price may be 
higher. 
6 Ports of the Azov Sea, Zaporizhya, Dnipropetrovsk - US$5/MT discount. 
7 On FOB terms – Black Sea ports or DAF – Ukrainian border.  WT/ACC/SPEC/UKR/5/Rev.1 
 Page 153 
 
 
 Products Prices 
11. Cattle skins wet-salted and otherwise pres erved, non-circumscribe d, automatic takeoff 7,8  
 - 1st class  1,550–1,650 
 - 2nd class 1,450–1,550 
 - 3rd class  1,315–1,400 
 - 4th class  1,200–1,300 
 - Weight up to 10 kg, 1st class  2,450–2,850 
12.  Sheep skins, wet-salted (US$/piece)7  
 - 1st class  5.0 - 6.0 
 - 2nd class  4.0 - 5.0 
 - 3rd class  3.0 - 4.0 
 - 4th class  1.7 - 3.0 
13.  Swine skins wet-salted and otherwise pres erved, non-circumscribe d, automatic takeoff8  
 - 1st class  775 – 850 
 - 2nd class 725 – 770 
 - 3rd class  650 – 690 
 - 4th class  600 – 630 
14.  Flax seed, grinded or non-grinded7 360 
15.  Sunflower seed, grinded or non-grinded7 290 
16.  Red flax seed7 150 
17.  Electric power (USD/kWt/h) if supplied to Bu lgaria, Moldova, Poland, Ro mania, Slovakia, Czech 
Republic and Hungary.9 0.0205 
                                                      
8 For wet-salted skins, non-circumscribed, manual takeoff, prices according to the class are reduced to 
10 per cent respectively. 
9 On DAF terms – Ukrainian border.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 154 Table 16:  Recommended certification schemes (models) in Ukraine  
Products to be 
certified Plant 
(Manufacturing) 
Inspection Plant 
(Manufacturing) 
Attestation Certification 
(Assessment) of 
the Quality 
System Tests for Certification Pur poses Technical Supervision Documents that are issued by the 
Product Certification Body 
Conducted Not conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body  Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples  Conformity certificate with a term 
of up to 2 years, which is 
determined by a licensing 
agreement  
Not conducted conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples Conformity certificate with a term 
of up to 3 years, which is 
determined by a licensing 
agreement, taking into account the 
term of the manufacturing attestation  Products that are 
serially 
manufactured 
Not conducted Not conducted Conducted by 
the authority for 
system quality 
certification  Conducted in the manner specified 
by the certification body Conducted in the manner specified 
by the authority for system quality 
certification Conformity certificate with a term 
of up to 3 years, which is 
determined by a licensing 
agreement, taking into account the 
term of a certificate for the quality 
system  
Single product  Not conducted Not conducted Not conducted Conducted on each Article  No t conducted Conformity certificate for e ach 
Article  
Shipment of products 
(articles) Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Not conducted Conformity certificate for a 
shipment of products (articles) with 
indication of the amount of the 
certified shipment 
Products that are 
serially 
manufactured Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted through tests of product 
samples with the periodicity, in the 
manner prescribed by the 
certification body. If necessary, an 
inspection of manufacturing is 
conducted Conformity certificate with a term 
that is set by a licensing agreement 
with a term of up to 1 year 
  
  WT/ACC/SPEC/UKR/5/Rev.1
 Page 155Table 17(a):  Main privileges granted to investors in Special (Free) Economic Zones (SEZ/FEZ)  
Name of FEZ/Form of 
Assistance Special Customs Zone 
Regime Exemption from income tax Exemption from taxation of 
investments Exemption from Import Duty 
and VAT Exemption from land tax 
Azov + rate – 20% + - + (for duration of site 
preparation) 
Donetsk + rate – 20% + - + (for duration of site 
preparation) 
Zakarpattia + rate – 20% - - - 
Yavoriv, including Krakovets Autoport + (only for Krakovets 
Autoport) 
 + (5 years), next -50% 
 - 
 + (5 years) 
 + (3 years), next -50% of 
existing rate 
Slavutych  - 
 + (3 years), from Year 4 to 
year 6  -50% of existing rate + + (5 years) + (3 years), Year 4 to Year 6 
-50% of existing rate 
Kurotopolis Truskavets  - 
 + (3 years), from Year 4 to 
Year 6 -50% of existing rate + 
 + 
 + (for duration of site 
preparation), next 10 years - 
50% of existing rate 
Porto-Franco 
 + 
 +(3 years), from Year 4 to 
Year 6 - 50% of existing rate + 
 - 
 - 
 
Reni + rate – 20% + - - 
Port Krym + rate – 20% + - + (5 years) 
Interport Kovel + rate – 20% - - + (5 years) 
Mykolaiv 
 + (ship-building dock 
territory only) + (3 years), from Year 4 to 
Year 6 - 50% of the existing 
rate, from Year 4 to 10 years 
-reinvestment + 
 + (5 years) 
 + (5 years) 
 
Note: "+" means that the benefit is available throughout the period of investment.   
 "-" means that the benefit is not available. 
 "+ (two years) year three to year five – 50 per cent of ex isting rate" means that the benefit is fully available for the first  two years of investment.  During the following 
three years, the tax is levied at fifty per cent of its normal rate.  The normal tax rate applies thereafter.   
 "rate – 20 per cent" means that the applied tax rate is 20 per cent.  
 WT/ACC/SPEC/UKR/5/Rev.1 
Page 156 Table 17(b):  Main privileges granted to investors on Te rritories with a Special Regime of Investment Activity  
Name of territory Exemption from income tax Exemption from taxation 
of investments Exemption from payment 
of import duty and VAT Exemption from payment 
for land 
Donetsk Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) - 
Luhansk Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Zakarpatska Oblast + (2 years) Year 3 to Year 5 - 50% of existing rate + + (5 years) - 
Autonomous Republic of Crimea + (3 years)  Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
City of Shostka, Sumy Oblast + (3 years) Year 4 to Ye ar 6 - 50% of existing rate + + (5 years) + (5 years) 
Zhytomyr Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Kharkiv City + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Chernihiv Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Volyn Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) - 
 
__________