RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/110/Add.1
24 October 2002
(02-5866)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Check-list of Issues
Addendum
With reference to the responses to the Chec k-list of Issues reproduced in WT/ACC/UKR/110,
the Governmental Commission on Ukraine's accession to the WTO has submitted the annexes
reproduced hereunder.
_______________WT/ACC/UKR/110/Add.1
Page i
TABLE OF CONTENTS
ANNEX 1  List of Licensing Bodies.............................................................................................. ........1
ANNEX 2  List of Documents to be Attached to Applications for Licenses on Certain
Types of Economic Activity..................................................................................................... .4
ANNEX 3  Decree on Excise Duty ................................................................................................. .....24
ANNEX 4  Rates of Excise Duties and Import Tariff Rates for Some Vehicles, for
Ethylene Spirit, Alcoholic Beverages, Tobaccos, and Some Articles (Produce)................27
ANNEX 5  Tax Explanation Regarding the Procedure of Application of Zero Rate Value
Added Tax in Export Operations outside the Customs Territory of Ukraine ..................30
ANNEX 6  Revised Action Plan  in the Area of TBT.........................................................................32
ANNEX 7  Goods Requiring Sanitary and Phytosanitary Verification Upon Import or
Transit........................................................................................................................ ..............37
ANNEX 8  Action Plan for Resolution of Problem Issues of Sanitary and Phytosanitary
Control in Ukraine, in Particular at the State Border.........................................................48
ANNEX 9  Free Economic Zones................................................................................................... .....51
ANNEX 10 Regulation on Allocation of Tariff Rate Quota on Raw Cane Sugar
Importation Into Ukraine....................................................................................................... 66
ANNEX 11 Position Materials on the Scope of State Support Necessary for the
Realization of the Strategy of Ukra ine's Agriculture Development...................................68
ANNEX 12 The List of Domestic Food Products for Children, the Sale of which by the
Milk Kitchens, Special Shops and Places Performing the Functions ofDistributing Centers is Not Subject to VAT.........................................................................76
ANNEX 13 List and Volume of Goods Which, When Imported into the Customs
Territory of Ukraine for the Production of Space Machinery, are Exempt from
Import Duty and VAT till 1 January 2009 ...........................................................................81
ANNEX 14 List of Goods Which are Exempted from Taxes When Imported into the
Customs Territory of Ukraine ...............................................................................................98WT/ACC/UKR/110/Add.1
Page 1
ANNEX 1
APPROVED
by the Cabinet of Ministers Resolution
No.1698 of 14 November 2000
List of Licensing Bodies
Licensing Body Type of Economic Activity
Ministry for Agricultural Policies Cultivating, use for commercial purposes of plants containing narcotics
Ministry for Internal Affairs Production, repairs of fire weapons, ammunition, side-arms, pneumatic
weapons of over 4.5 millimeters caliber and more than 100 meters per secondbullet speed; trade in weapons, ammunition, side-arms, pneumatic weapons ofover 4.5 millimeters caliber and more than 100 meters per second bullet speed.
Production of the special means charged with the substances of tear or irritant
gas, means for individual protection or active self-protection.
Provision of services to provide protection of the state and other property,
provision of services to protect citizens.
Ministry for Ecological Resources Exploration of the mineral resources.  Extraction of the uranium ore.
Gathering of certain types of waste products as reiterative materials (according
to the enumerations determined by the Cabinet of Ministers of Ukraine).Operations with dangerous waste.  Topographic-geodesic, cartographical
works
Ministry for Economy Activities of the arbitration managers (managers for the property, managers for
readjustment, liquidators).  Export, import of discs for laser systems,equipment for production thereof
State Department for IntellectualProperty by the Ministry for Educationand ScienceProduction of discs for laser systems
Ministry for Health Protection Disinfection, disinsectiza tion, deratization (except of the objects for veterinary
control).  Medical practices.  Processing of the donor blood and itscomponents, production of medicines thereof
Ministry of Labor and Social Policy Mediation in employment abroad
Ministry of Finance Production of precious metals and stones, precious stones of organogenic
origin, semi-precious stones.  Production of articles made of precious metals
and stones, precious stones of organogenic origin, semi-precious stones; tradein items made of precious metals and stones, precious stones of organogenicorigin, semi-precious stones
Gathering, primary processing of the waste and scrap of precious metals and
stones, precious stones of organogenic origin, semi-precious stones.  Printingblanks for securities and documents of strict reporting
Insurance activity.  Issuance and conducting lotteries.
State Committee for Construction
(DerzhBud), Council of Ministers of the
Autonomous Republic of Crimea, Kyivand Sevastopol cities stateadministrationsCentralized water supply and drainage.  Construction activities (exploring and
designing works for constructions, erection of bearing and guarding
constructions, construction and assembling of engineering and transportnetworks)
State Committee for Water Resources Design, construction of new and reconstruction of existing melioration systems
and certain objects of engineering infrastructure
State Committee for Land Resources Organization of the use of land and land evaluation worksWT/ACC/UKR/110/Add.1
Page 2
Licensing Body Type of Economic Activity
State Committee for Communications
and InformatizationMoney orders.  Radio communication services (with the use of radio
frequencies).
Telephone communication services (except of departmental objects).
Technical services for networks of TV-, radio-, and wire broadcasting withincommercial networks
State Administration for Tourism Organization of the foreign, domestic and abroad tourism; excursions
Ministry of Industrial Policy Production of the especially dangerous chemicals (according to enumeration
determined by the Cabinet of Ministers of Ukraine).  Extraction of precious
metals and stones, precious stones of organogenic origin, semi-precious stones
Production of pesticides and agricultural chemicals; wholesale and retail trade
with pesticides and agricultural chemicals.  Storage, processing, metallurgical
processing of the ferrous and non-ferrous metal scrap
National Space Agency of Ukraine Design, testing, production, exploitation of the carrier rockets, space devices
and parts thereof, land-based space infrastructure and its com ponents,
equipment for space segment of the satellite systems
State Commission on Securities and
Stock MarketProfessional activities on the stock market
State Customs Service Mediation activities of the customs broker and customs carrier
National Commission for Regulating
Energy MarketTransportation of oil, oil products via long-distance pipeline, transportation of
natural and oil gas via pipelines and its distribution.  Provision of the naturalgas at a regulated and non-regulated tariff
Storage of the natural gas in volumes that  exceed levels, determined by license
agreements
Security Service of Ukraine Design, production of  special technical means for monitoring information
from communication lines, other means of secret monitoring of information;
trade in the special technical means for monitoring information fromcommunication lines, other means of secret information monitoring
Design, production, implementation, certificate testing, import, export of
holographic protection elements
Ministry of Transport Services for transporting passengers and loads by railway transport
State Department for Air Transport Services for transporting passengers and loads by air transport.  Aircraft and
chemical works
State Department for AutomobileTransportServices for transporting passengers and loads by automobile transport
State department for Marine and River
FleetServices for transporting passengers and loads by river, sea transport
State Department for Veterinary
MedicineProduction of veterinary medicines; wholesale, retail trade in veterinary
medicines.  Conducting disinfection, disinsectization, deratization (of theobjects subject to veterinary control).  Veterinary practices
State Department for Supervision overQuality, Safety and Production of theMedicines and Articles for Medical UseProduction of medicines; wholesale, retail trade in medicines
Design, production, storing, transportation, buying, sending, import, export,
selling, destruction of narcotics, ps ychotropic substan ces and precursors
State Committee for Supervision over
Labor SafetyProduction of explosives (according to enumeration endorsed by the Cabinet of
Ministers of Ukraine)
Department for Administering ExciseDuty and Supervision over Productionand Turnover of Excise ArticlesProduction of ethylene, cognac, fruit spirits, alcoholic beverages; wholesale
trade with ethylene, cognac and fruit spirits.  Wholesale and retail trade inalcoholic beverages.
Production of tobacco goods; wholesale, retail trade in tobaccos.  Production of
cosmetic goods containing ethylene spirit
State Committee for Fishery Activities relating to comm ercial fishery on commercial segments of fishery
basins, except of inner basins of the firmsWT/ACC/UKR/110/Add.1
Page 3
Licensing Body Type of Economic Activity
Department for Special
Telecommunication and Information
Systems by the Security Service ofUkraineDesign, production, exploitation, certificate testing, thematic researches,
testing, import, export of cryptosystems and means for cryptographic
protection of information; provision of services in cryptographic protection ofinformation, trade in cryptographic systems and means for cryptographicprotection of information
Design, production, implementation, servicing, effectiveness testing of the
systems and means for information protection; providing services for technicalprotection of information
Chief Department of the State Anti-FireProtection Service, Ministry of InternalAffairsDesign, assembling, technical assistance for means of anti-fire systems and
heating systems, evaluation of fire-prevention capacity of objects
Conducting tests on fire security of substances, materials, constructions,
articles and equipment, as well as fire -prevention machinery, fire-prevention
technical equipment, fire-preventing articles
Council of Ministers of the
Autonomous Republic of Crimea,
oblast, Kyiv and Sevastopol citiesadministrationsOrganization and maintenance of totalizators, gambling establishments
Organization of internal tourism, excursions
State Committee of Physical Culture
and SportPhysical training and sport activities:
- organization and conduct of spor t activities for professionals and
amateurs;
- activities to train sportsmen for ta king part in sport competitions,
recognized in UkraineWT/ACC/UKR/110/Add.1
Page 4
ANNEX 2
APPROVED
by the Cabinet of Ministers Resolution
No. 756 of 4 July 2001.
List of Documents to be Attached to Applications for Licenses on
Certain Types of Economic Activity
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Cultivating, use of plants containingnarcotics for commercial purposesCertified in accordance with established procedure copy of the certificate by
the state seeds inspectorate on good condition and reproductive capability ofpoppy-seeds and hempseed.  Certified in accordance with established
procedure copy of the act of approbation for seed crops.
Certified in accordance with established procedure copy of invoice for
selling seeds of poppy and hemp.  Cer tified in accordance with established
procedure copy of the document on land rent (if the land is rented by the
declarant – business agent).
Production, repairs of fire weapons,
ammunition, side-arms, pneumatic
weapons of over 4.5 millimeters caliber
and more than 100 meters per secondbullet speed; trade with weapons,ammunition, side-arms, pneumatic
weapons of over 4.5 millimeters caliber
and more than 100 meters per secondbullet speedCertified in accordance with established procedure copies of the constituent
documents (for legal entities).  Cer tified in accordance with established
procedure copy of the document, certifying right of a business agent to own
the premises for respective economic activity or rent thereof.
Technical characteristics for each kind of wea pons, ammunition and bullets,
as well as special means to be produced by the business agent.  Permit on the
object of permissive system, issued by the organ of internal affairs.
Production of the special means chargedwith the substances of tear or irritant gas,means for individual protection or activeself-protectionCertified in accordance with established procedure copies of the constituent
documents (for legal entities).  Cer tified in accordance with established
procedure copy of the document, certifying business agent's right forownership of the premises for respective economic activity or rent thereof.
Technical characteristics for each kind of wea pons, ammunition and bullets,
as well as special means to be produced by the business agent.  Permit on theobject of permissive system, issued by the organ of internal affairs.
Provision with services to provideprotection of the state and other property,provision with services to protect citizensCertified in accordance with established procedure copies of the constituent
documents (for legal entities).  Cer tified in accordance with established
procedure copies of the documents certifying the education, qualification and
work experience necessary to conduct respective type of economic activities.
Exploration of the mineral resources Certified in accordance with established procedure copies of the documents
certifying the education, qualification and work experience necessary to
conduct respective type of economic activities.
Information submitted and signed up by the applicant-business agent on
availability and condition of equipment.
Certified in accordance with established procedure copy of the rent
agreement of the exploitation object (unless this object is possessed by theapplicant).
Extraction of the uranium ore Information submitted a nd signed up by the applicant-business agent on
availability and condition of equipment.  Certified in accordance with
established procedure copies of the documents certifying the education,qualification and work experience necessary to conduct respective type of
economic activities.WT/ACC/UKR/110/Add.1
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Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Gathering of curtain types of waste
products as a reiterative material(according to the enumerationsdetermined by the Cabinet of Ministers ofUkraine)Certified in accordance with established procedure copy of the document,
certifying the right of a business agent to own the necessary territory orpremises for respective economic activity or rent thereof.  Information onavailability of logistical basis, necessary to conduct respective ec onomic
activity, signed up by the applicant-business agent.
Operations with dangerous waste Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of the necessary territory orpremises for respective economic activity or rent thereof.  Information on
availability of logistical basis, necessary to conduct respective ec onomic
activity, signed up by the applicant-business agent.
Certified in accordance with established procedure copies of the documents
certifying the education, qualification and work experience necessary to
conduct respective type of economic activities.  Enumeration of dangerouswaste to be dealt with.  Certified in accordance with established procedurecopy of the positive resolution of the state ecological examination regarding
project documentation on the objects with dangerous waste.
Certified in accordance with established procedure copy of the positive
resolution of the bodies of sanitary-epidemic service on upkeep with
requirements of safety on objects with dangerous waste.  Certified in
accordance with established procedure copy of the passport of the place ofwaste disposal (in cases of ablation or consigning of the dangerous waste).
Certified in accordance with established procedure copy of the registration
card of an object of refinement and utilization of waste (form No. 2).Certified in accordance with established procedure copy of the insurancecertificate in case of negative consequences of originating from
transportation of dangerous waste.
Topographic-geodesic, cartographical
worksInformation on availability of logis tical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.
Certified in accordance with established procedure copies of the documents
certifying proper education, qualifications and job experience necessary toconduct respective type of economic activities.
Certified in accordance with established procedure copy of the permit to
conduct economic activity dealing with state secret (in case of use ofinformation, belonging to State secret).
Activities of the arbitration managers
(managers for the property, managers for
sanitation, liquidators)Certified in accordance with established procedure copy of the diploma on
higher (university) economic or legal education.  Certified in accordance
with established procedure copy of the certificate on granting qualification ofthe arbitration manager (manager for the property, manager for readjustment,liquidator).
Disinfectional, disinsectional,deratizational (except of the objects forveterinary control)Certified in accordance with established procedure copies of the constituent
documents (for legal entities).
Certified in accordance with established procedure copy of the state sanitary-
epidemic service resolution on accordance of the available premises,logistical basis with requirements of the sanitary norms and regulations inpart of organization and conduct of disinfectional, disinsectional,
deratizational, and required personnel qualification.WT/ACC/UKR/110/Add.1
Page 6
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Medical practices Certified in accordance with established procedure copies of the constituent
documents (for legal entities).
Certified in accordance with established procedure copy of the state sanitary-
epidemic service (at the spot of cond ucting activity) resolution on conformity
of the available premises with requirements of the sanitary norms and
regulations regarding the conduction of medical practices.
Ministry for Health Protection or empowered body certificate on logistical
basis of the business agent, as well as the presence of normative-legal
documents, including normative documents on standardization, necessary toconduct respective type of activity.
Certified in accordance with established procedure copies of the documents,
certifying proper personnel qualifications (diploma of the state sample onmedical education or certificate of the doctor-specialist, issued by the highereducation institution of the III-IV levels of accreditation, institution for post-
graduate education); certificate on granting (confirmation) of the respective
qualification category in specialty; certificate on taking course of upgradingqualifications and retraining of the junior medical and pharmaceuticalworkers, issued by the medical education institution for post-graduate studies
of the I-III levels of accreditation.
Document certifying work experience in specialty at the moment of
application submission (properly certified copy of the employment record
with data for the last five years or excerpt from it).
Processing of the donors blood and its
components, production of medicines
thereofCertified in accordance with established procedure copies of the constituent
documents (for legal entities).
Certified in accordance with established procedure copy of the state sanitary-
epidemic service (at the spot of cond ucting activity) resolution on conformity
of the available premises with requirements of the sanitary norms and
regulations regarding processing of the donors blood and its components,
production of medicines thereof.
Ministry for Health Protection or empowered body certificate on logistical
basis of the business agent, as well as availability of normative-legal
documents, including normative documents on standardization, necessary toconduct respective type of activity.
Certified in accordance with established procedure copies of the documents,
certifying proper personnel qualification for processing of the donors blood
and its components, production of medicines thereof (diploma of the statesample on medical education or certificate of the doctor-specialist, issued bythe higher education institution of the III-IV levels of accreditation,
institution for post-graduate education); certificate on granting (confirmation)
of the respective qualification category in specialty; certificate on takingcourse of upgrading qualifications and retraining of the junior medical andpharmaceutical workers, issued by the medical education institution for post-
graduate studies of the I-III levels of accreditation.
Certified in accordance with established procedure in accordance with
established procedure copy of the contract on conducting state control over
donors blood and its components, production of medicines thereof.  Certified
in accordance with established procedure copies of developed and endorsedstarting or industrial processes.WT/ACC/UKR/110/Add.1
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Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Production of precious metals and stones,
precious stones of organogenic origin,semi-precious stonesCertified in accordance with established procedure copy of the document,
certifying business agent's right for ow nership of the no n-dwelling premises
for corresponding economic activity or rent thereof in the district ofconducting corresponding economic activity.  Information submitted andsigned up by the applicant-business agent on availability of the financial-
technical foundation, necessary to conduct corresponding business activity.
Certified in accordance with established procedure copies of the documents
certifying proper education and qualif ication of the specialists of main
professions.  Information on the system of industrial premises protection,
signed by the business agent.
Production of articles made of precious
metals and stones, precious stones of
organogenic origin, semi-precious stones;trade with articles of precious metals andstones, precious stones of organogenic
origin, semi-precious stonesCertified copy of the document, certifying business agent's right for
ownership of the non-dwelling premises for respective economic activity or
rent thereof in the district of conducting respective economic activity.Information on availability of logis tical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.
Certified in accordance with established procedure copies of the documents
certifying proper education and qualif ication of the specialists of main
professions.  Information on the system of industrial premises protection,
signed by the business agent.
Printing of the blanks for securities,
documents of strict reportingEnumeration of equipment with its technical characteristics, signed up by the
applicant-business agent.  Enumerati on of the specialists, conducting all
technological operations in line with the license conditions with
qualifications thereof, signed up by the applicant-business agent.
Enumeration of the special technologies and materials to issue the blanks
(including the producing of photo forms, sample copies, print forms,
enumeration, blank processing).  Enumeration of the special technologies andmaterials to provide protection of blanks from imitation and unsanctionedreprinting, signed up by the applicant-business agent.
Enumeration of the devices and methodologies for supervision over printing
quality and availability of the blanks' protection elements on all stages oftechnological process, signed up by the applicant-business agent.  Certified
in accordance with established procedure instruction regarding regime of
permits for access to the object (section).
Certified in accordance with established procedure instruction regarding
receiving, use, and storage in structural units of the materials, used for blanks
printing (basic approaches).  Certified in accordance with established
procedure copy of the document certifying protection of the producer by theMinistry on Internal Affairs bodies.
Gathering, primary processing of thewaste and scrap of precious metals andstones, precious stones of organogenicorigin, semi-precious stonesCertified in accordance with established procedure copy of the document,
certifying business agent's right for ow nership of the no n-dwelling premises
for respective economic activity or rent thereof in the district of conductingrespective economic activity.
Information on availability of logis tical basis, necessary to conduct
corresponded economic activity, signed up by the applicant-business agent.Information on the system of industrial premises protection, signed by the
business agent.WT/ACC/UKR/110/Add.1
Page 8
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Insurance activities Certified in accordance with established procedure copies of the constituent
documents (for legal entities).  Cer tified in accordance with established
procedure copy of the protocol of constituent meeting or resolution onestablishing insurer.
Bank certificate confirming full payment of the statutory fund of the insurer
in line with the constituent documents (in sum equivalent to 100,000 Eurosor 500,000 Euros), if payments are due only in the form of money. Ifstatutory fund of the insurer is paid 60% in the form of money, and the
leftover – with other valuables, a proper bank certificate shall be issued (to
confirm payment of the money part) and act of the audit examination (tocertify payment of the part of statutory fund with other valuables).
Enterprises balance as of the last reporting date, signed up by the manager of
the business agent and sealed.  Certified in accordance with establishedprocedure copy of the manager's diploma on higher education.  Certificate onfinancial condition of the founders of the insurer, confirmed by the auditor, if
the insurer is established as a full liability company or company with
additional liability.
Rules (conditions) of insuring for each type of insurance in two copies (for
volunteer types of insurance), signed up by the manager of the business agent
and sealed.  Business plan for plan ned insurance (rein surance) activities,
signed by the manager of the business agent and sealed.
Information on participants – insurer, executive head and deputies – signed
up by the manager of the business agent and sealed.  Certified in accordancewith established procedure in accordance with established procedure copiesof the proper certificates in cases, determined by the licensing body in line
with Article 38 of the Law of Ukraine "On Insurance".
Issuing and conducting lotteries Certified copies of the constituent documents (for legal entities).
List of the managerial personnel (manager, its deputies, accountant) with
family names, names, middle names, positions, education, office telephonenumbers signed up by the manager of the business agent and sealed.  Auditresolution on financial condition of the business agent, amount of its own
capital, including paid statutory fund with reference to the documents
certifying this.
Balance, compiled in a proper order reports regarding financial results,
money turnover and own capital (shall be submitted for the last reporting
period).  Conditions of issuing and conducting lottery submitted in two
copies, signed by the business agent.
Centralized water supplies and drainage Information on av ailability of logistical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.
Information on conformity of the number and qualifications of the personnelwith normative requirements for conducting respective kind of economicactivities.
Technological process for exploitation of the water supplies and drainage
system, signed by the applicant-business agent.  Certified in accordance withestablished procedure copy of the accreditation certificate of the laboratory
conducting industrial laboratory control, or contract for conducting such
works with accredited laboratories of other organizations.
Construction activities (seeking and
designing works for construction, erection
of carrying and enclosing constructions,construction and mounting of engineeringand transport networks)Certified in accordance with established procedure copies of the documents
certifying proper education and qualifications necessary to conduct
respective type of economic activities.
Information on the system of control and quality management on the
enterprise in line with the requiremen ts of the state construction norms and
standards.WT/ACC/UKR/110/Add.1
Page 9
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Land measuring (surveying) and land
pricing worksCertified in accordance with established procedure copies of the documents
certifying the education, qualification and work experience in the specialty,necessary to conduct corresponding type of economic activities.
Certified in accordance with established procedure copy of the certificate for
the right to conduct expert evaluation of land.
Money orders Information on establishment of the network for money orders and provision
of services within this network signed by the applicant-business agent.
Certified in accordance with established procedure copy of the document,
certifying business agent's right to own premises for respective economicactivity or rent thereof.
Radio communication services (with useof radio frequencies)Certified in accordance with established procedure copy of the license for
radio frequencies use.  Information on establishment of the communicationnetwork using radio frequencies and provision of services within it, signed
by the applicant-business agent.
Certified in accordance with established procedure copy of the document,
certifying business agent's right to own premises for respective economic
activity or rent thereof.  Certified in accordance with established procedure
copy of the rent contract or other contract, providing for rent of equipment (ifnecessary).
Telephone communication services(except of departmental objects)Information on establishment of the telephone communication network and
provision of services within it, signed by the applicant-business agent.Certified in accordance with established procedure copy of the document,certifying business agent's right to own premises for respective economic
activity or rent thereof.
Certified copy in accordance with established procedure of the rent contract
or other contract, providing for rent of equipment (if necessary).  Certified
copy in accordance with established procedure of the license for radio
frequencies use (in cases when technology of services provision has to dowith radio frequencies use).
Technical services for networks of tele-,radio-, and wire broadcasting withincommercial networksInformation on establishment of the network for television, radio, and wire
broadcasting, signed by the applicant-business agent.  Certified in accordancewith established procedure copy of the document, certifying business agent'sright to own premises for respective economic activity or rent thereof.
Certified in accordance with established procedure copy of the rent contract
or other contract, providing for rent of equipment (if necessary).  Certified inaccordance with established procedure copy of the license issued by theNational Council of Ukraine for Television and Radio Broadcasting
certifying the right to use broadcasting channels, or copy of the contract with
the person possessing such license (copy of the license shall be attached tosuch contract).
Certified in accordance with established procedure copy of the license for
radio frequencies use (in cases when technology of services provision has todo with radio frequencies use).  Certified in accordance with establishedprocedure copy of the permit of the local body of executive power for
establishment of the Television broadcasting (for cable TV broadcasting).WT/ACC/UKR/110/Add.1
Page 10
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Organization of the foreign, domestic,
beyond the border tourism; excursionsExcerpt from the work record of the manager of the business agent (tourist
department) on job experience thereof in tourism business, which shall be noless than 3 years, or copy of the document, certifying special education intourism; for physical person – business agent – copy of the document,certifying special education in the kind of tourism to be licensed.
Certified in accordance with established procedure copy of the document,
certifying business agent's right to own premises for respective economicactivity or rent thereof.  Certified in accordance with established procedure
copy of the contract with insurance company on mandatory insurance of the
tourists (medical one and from accidents), sent by the enterprise for touristtrips in Ukraine and abroad.
Certified in accordance with established procedure copy of the contract with
insurance company on insuring subject s of tourist activities for failure to
provide tourist services or providing these services not in full.
Physical training and sporting activities:
organization and conduct of sport
activities for professionals and amateurs;
activities to prepare sportsmen for
competitions in sports, recognized inUkraineCertified in accordance with established procedure copies of the diplomas of
the personnel, immediately conducting physical training and sportingactivities on special education or training in the accredited educationinstitutions.
Certified in accordance with established procedure program of physical
training and sporting work, confirmed by the accredited education institutionin the field of physical training (unless the necessary specialty is available
with the education institution, he/she  can be substituted by the specialist,
recommended by the licensing body).
Certified in accordance with established procedure copy of the sport building
passport of the standard sample, endorsed by the proper local body of the
executive power for physical training and sport.
Certified in accordance with established procedure copy of the document,
certifying business agent's right for ow nership of the no n-dwelling premises
for respective economic activity or rent thereof in the district of conductingrespective economic activity.
Certified in accordance with established procedure copy of the local body of
the state sanitary-veterinary service resolution on conformity of the availablepremises with requirements of the sanitary norms and regulations forphysical training and sport objects.
Certified in accordance with established procedure copy of the insurance
certificate from insurance company on insurance from accidents duringphysical training or sport activities.  Information on the dispensary servicingfor the services users, signed by the applicant-business agent.WT/ACC/UKR/110/Add.1
Page 11
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Production of the especially dangerous
chemicals (according to enumerationdetermined by the Cabinet of Ministers ofUkraine)Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of the premises for respectiveeconomic activity or rent thereof.
Certified in accordance with established procedure copy of the positive
resolutions of bodies, conducting control over labor safety, anti-fire and
ecological safety, upkeep with veterinary-sanitary norms for safe productionof the specially dangerous chemicals, in the form of the separate letters ofthese bodies directly to the place of production.
Certified in accordance with established procedure copy of the tec hnological
process schedule for especially dangerous chemicals.  Enumeration of theespecially dangerous chemicals with the title of the chemical, standard state
requirements to it characteristics (GOST or DSTU), technological processes
for its production.
Certified in accordance with established procedure copy of the certificate for
the state registration of the dangerous chemical factor.
Production of pesticides and agricultural
chemicals; wholesale and retail trade with
pesticides and agricultural chemicalsCertified in accordance with established procedure copy of the document,
certifying business agent's right to own premises for respective economic
activity or rent thereof (for production), warehouses and premises for trade
(for wholesale, retail trade).
Certified in accordance with established procedure copy of the positive
resolutions of bodies, conducting control over labor safety, anti-fire and
ecological safety, upkeep with veterinary-sanitary norms for safe productionof the pesticides and agrarian chemicals, in the form of the separate letters ofthese bodies directly to the place of production (production and selling).
Certified in accordance with established procedure copy of the tec hnological
process schedule for especially dangerous chemicals.  Enumeration of thepesticides and agricultural chemicals (for production) with their title,
standard state requirements to it characteristics (GOST or DSTU),
technological processes for its production.
Certified in accordance with established procedure copy of the sanitary
passport for warehouse (trade) premises with positive resolutions of bodies,
conducting control over labor safety, anti-fire and ecological safety, upkeepwith veterinary-sanitary norms for safe production of the pesticides andagrarian chemicals, in the form of the separate letters of these bodies directlyto the place of conducting respective type of ec onomic activity.
Certified in accordance with established procedure copies of permits (passes)
of the workers to certify their right to work with pesticides and agrarianchemicals (for wholesale, retail trade).  Letter of guarantee regarding
utilization of the toxic waste, emerging from the wholesale and retail trade.WT/ACC/UKR/110/Add.1
Page 12
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Gathering, processing, metallurgical
processing of the ferrous and non-ferrousmetal scrapStatement for examination of the each specialized enterprise mentioned in
the application or specialized meta llurgy processing enterprise or its
reception points regarding its upkeep with requirements of the Law ofUkraine "On Metal Scrap".
Certified in accordance with established procedure copy of the constituent
documents (not required for additionally established reception points).
Certified in accordance with established procedure copy of the territorial
department of the State Committee for Supervision over Labor Safety permit
dated back to the beginning of the each specialized enterprise operations orspecialized metallurgy processing enterprise or its reception point on theaddress, mentioned in the application.
Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of the plot for conductingrespective economic activity or rent thereof.  Certificate on upkeep off the
business agent with requirements to sp ecialized metal processing enterprise
in the form, established by the Stat e Committee for Industrial Policies (in
case of metal scrap processing).
Design, testing, production, exploitationof the carrying rockets, space apparatusesand parts thereof, land-based spaceinfrastructure and its components,
equipment for space segment of the
satellite systemsCertified in accordance with established procedure copy of the document,
certifying business agent's right to own premises for conducting respectiveeconomic activity or rent thereof.
Information on proper education and qualifications of the personnel involved
into respective economic activity, signed by the applicant-business agent.
Information on availability of the normative-legal documents, including
documents on standardization, necessary to conduct respective type of
economic activities, signed by the applicant-business agent.
Enumeration of the equipment to be used in the respective type of economic
activity (equipment for production, testing, means for measuring and control,
computing equipment), signed by the applicant-business agent.
Copy of the certificate of conformity by the Ukrainian System for Space
Machinery Certification on space ac tivities objects (space machinery) and
certificate on the business agent's products quality, or resolutions of therespective institutes in the space branch regarding design documentation(technical characteristics) and State Scientific-Engineering Center for SpaceMachinery Certification regarding quality of the business agent's products (if
necessary).
Certified in accordance with established procedure copy of the permit to
conduct economic activities having to do state secrets (in case of using secret
information).
Certified in accordance with established procedure copy of the license for
design, production, use (implementation) of the means for cryptographic and
technical protection of information (in case of the space machinery designing
in this field).
Certified in accordance with established procedure copy of the State
Committee for Communications resolution on granting strips of radio
frequencies (in case of design, production or testing of the space machinerywith emanation on radio frequencies).
Certified in accordance with established procedure copy of the license for use
of the radio frequency resource of Ukraine (in case of exploitation of thespace machinery with emanation on radio frequencies).WT/ACC/UKR/110/Add.1
Page 13
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Professional activities on stock market:
Activities on emission and turnover of the
securities
Depositary activities of the depositary for
securitiesNotarized copies of the statute and constituent agreement of the applicant-
securities trader (except for banks)  with amendments and supplements,
registered in the proper order.  Notarized copy of the statute of the applicant-bank registered in the proper order by the National Bank of Ukraine.  Auditresolution on payment of the statutory fund of the applicant-securities trader
(except for banks).  National Bank (or its territorial department) statement on
amount of the registered and actually paid statutory fund of the applicant-bank on the date of application submission.
Statement on founders, shareholders, pa rticipants of the applicant-securities
trader (including banks) with share of each of them in the statutory f und (in
absolute sum and in percentage). Above-mentioned information shall besubmitted by the applicant-securities tr ader established as an open limited
liability company (including banks) for each of its share holders with more
than 5% of the statutory fund.
Statement on founders, shareholders , participants of the legal entities
possessing over 10% of the statutory fund of the applicant-securities trader
(including banks). For legal entity established as an open limited liabilitycompany possessing over 10% of the applicant-securities trader statutoryfund (including bank), the above-mentioned shall be presented shareholder
by shareholder, possessing over 5% of its statutory fund.
Statement on legal entities, in which applicant-securities trader (including
banks) possess over 5% of the statutory fund of these legal entities (to be
presented as an absolute sun and percentage).  Statement on conducted and
registered (as of application date) own emissions of securities by theapplicant-securities trader (including banks).
List of top managers and specialists of the claimant, his/her branch-offices
that are assigned of conducting issuing and transaction of securities and arecertified in accordance with procedure established by State Commission onSecurities and Stock Market.
Notarized copies of the statute and constituent agreement of the applicant
with amendments and supplements, registered in accordance with establishedprocedure. Information on founders, shareholders, participants of the
applicant.  Audit resolution on payment of the statutory fund
List of the managers and specialists of the applicant empowered to
immediately conduct depositary activities and properly certified by the StateCommission for Securities and Stock Market.
National Bank permit on conducting professional depositary activities as a
treasurer (for commercial banks).  Information on founders, shareholders,participants of the applicant with share in the statutory fund over 5%.  Audit
resolution on payment of the statutory fund by the applicant (for securities
traders).
List of the managers and specialists of the applicant, its branch offices,
empowered to conduct depositary activities and properly certified by the
State Commission for Securities and Stock Market.WT/ACC/UKR/110/Add.1
Page 14
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Depositary activities of the securities
treasurer
Payment-clearing activities on
agreements regarding securities
Activities for registering securities
holders (conducted by the registrars)
Activities on conducting own register of
the securities holders
Activities for organizing trade on the
securities marketAudit resolution on payment of the statutory fund of the depositary.
List of the managers and specialists of the applicant empowered to conduct
depositary activities and properly certified for depositary activities by theState Commission for Securities and Stock Market.
National Bank permit on conducting respective professional activities (for
commercial banks).  Notarized copies of the statute and constituentagreement of the applicant with amendments and supplements, registered in
the proper order.
Information on presence (absence) among its founders (shareholders) of the
bodies of state power, centers for certificate auctions and their legal
successors if the agent is established as a limited liability company, signed by
the applicant-business agent.  Audit resolution on payment of the statutoryfund of the applicant (except of banks).
List of the managers and specialists of the applicant, its branch offices,
empowered to conduct respective type of economic activities and properlycertified by the State Commission for Securities and Stock Market.
Copy of the certificate (certificates) on registration of the securities emission,
issued by the body that granted this certificate or notarized.  Information onthe quantity of the nominal securities holders in sum from all emissions ofthe nominal securities by the emitting party, signed by the applicant-business
agent.
List of the applicant personnel empowered to conduct respective type of
economic activities and properly certified by the State Commission for
Securities and Stock Market.  Certif ied in accordance with established
procedure copy of the certificate on registering of the trade-informationalsystem.
Audit resolution on composition and amount of the statutory fund and assets
of the trade organized.  Information on founders, shareholders (participants)of the trade organizer with share of each of them in the statutory f und (in
absolute sum and percentage).
List of the stock exchange members or members of the trade-informational
system composed in alphabetic order with their participants, code of UnifiedState Register of Enterprises and Organizations of Ukraine, address andtelephone numbers.
List of the managerial staff of the trade organizer and no less than two its
specialists for each functional unit, empowered to conduct respective type ofeconomic activities and properly certified by the State Commission for
Securities and Stock Market.
Information on branch offices and other separated structural units of the trade
organizer with the right to conduct activities in organizing trade on stock
market, and copies of their statutes.  Rules of the trade organizer drawn up in
line with the legislation, particularly – license conditions.WT/ACC/UKR/110/Add.1
Page 15
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Activities on assets management Copy of the certificate (certificates) on registration of the securities emission
(in case of emission), issued by the body that granted this certificate ornotarized.
Notarized copies of the statute and constituent agreement of the applicant
(with properly registered amendments and supplements) Audit resolution on
payment of the statutory fund.
Statement on presence (absence) among the founders (shareholders) of the
applicant of the state power body (bodies) (with the share of each of them in
statutory fund (capital)), signed and sealed by the applicant.
Signed information on bound persons of the applicant.
List of the applicant's managerial staff and personnel empowered to
immediately conduct activities in managing assets and properly certified bythe State Commission for Securities and Stock Market.
Written submission of the respective self-regulative organization on the stock
market uniting assets managing compan ies regarding applicant's capacity to
conduct activities in managing assets.
Certified in accordance with established procedure copies of the documents
certifying applicant's right to ownership of the premises for conducting assetsmanagement or rent thereof.
Mediation activities of the custom brokerand custom carriers:
Mediation activities of the customs broker
Mediation activities of custom carrierCertified in accordance with established procedure copies of the constituent
documents (for legal entities).
Certified in accordance with established procedure copy of the contract for
insuring own activities for amount of at least 2000 non-taxable minimums ofcitizens income.
Certified in accordance with established procedure copy of the qualification
certificate of the person, empowered for declaring (for legal entities – no lessthan two people).
Certified in accordance with established procedure copy of the contract for
insuring own activities for amount of at least 2000 non-taxable minimums ofcitizens income.
Design, production of the special
technical means for receiving information
from communication lines, other meansof discrete receiving information; tradewith the special technical means for
receiving information from
communication lines, other means ofdiscrete receiving informationCertified in accordance with established procedure copies of the constituent
documents (for legal entities).
Information on logistical and organizational-technical capacity of the
applicant to conduct respective type of economic activities, signed by the
applicant-business agent.  Information on the permit to conduct economic
activities having to do with state secrets.
Certified in accordance with established procedure copies of the documents
certifying proper education and qualifications of the business agent's
personnel taking part in conducting respective type of economic activities.
Certified in accordance with established procedure copy of the written
agreement on cooperation of the business agent with the operational
department to conduct operational-investigative work in case of receiving bythe business agent respective license.
Services for transporting passengers andloads by railway transportCertified in accordance with established procedure copy of the certificate of
conformity for provision of services for transporting passengers and loads byrailway transport (technical schedule).Technical characteristics with conditions and order of services provision,
signed by the applicant-business agent.
Services for transporting passengers and
loads by air transportCertified in accordance with established procedure copy of the exploitant
certificate.WT/ACC/UKR/110/Add.1
Page 16
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Aviation-chemical works Certified in accordance with established procedure copy of the exploitant
certificate.
Services for transporting passengers and
loads by automobile transportInformation on appropriateness of the logistical basis necessary to maintain
vehicles in good technical conditio n and passi ng technical examination,
provision of the drivers medical testing, or copies of contracts to conductthese works under lack of own basis and specialists, signed by the applicant-business-agent.
Certified in accordance with established procedure copy of the document
certifying proper level of education of the person, responsible forexploitation and technical condition of vehicles (for legal entities with tenand more automobiles).
List of own or rented vehicles with type, brand, model, state number, full
weight (passenger carrying capacity), year of production, number of thecertificate on registration of the vehicle or provisional technical talon, issued
by the State Automobile Inspection, which can be allowed to provide
services on transporting passengers and loads in Ukraine and respectiveinternational transportation.
Certified in accordance with established procedure copies of the documents
the drivers hired by the legal (with more than ten automobiles) and physicalentities, certifying necessary qualifications, timely passing of the medicalexamination, signed by the applicant-business agent.
Copies of the certificates on registration of the own vehicles and provisional
registration talons for rented vehicles, issued by the State AutomobileInspection for legal (with more than ten automobiles) and physical entities,
signed by the applicant-business agent.
Certified in accordance with established procedure copies of the insurance
documents, proving conducting mandatory types of insurance by the
transporter.
Certified in accordance with established procedure copy of the document
certifying taking by the drivers courses for international transporters
according to enumeration established by the Ministry for Transport (for
provision of services in transporting passengers and loads), and courses fordrivers, allowed to transport dangerous loads, in case of special vehicles use.
Services for transporting passengers and
loads by river, sea transportStatement certifying conformity of the logistical basis necessary to conduct
respective type of economic activities, certified by the State Inspectorate for
Navigation Safety.  Certified in accordance with established procedurecopies of the documents certifying proper education and qualificationsnecessary to conduct respective type of economic activities.
Production of veterinary medicines;wholesale, retail trade with veterinarymedicinesCertified in accordance with established procedure copies of the documents
certifying applicant's right to ownership of the premises or rent thereof.Information on availability of logis tical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.
Certified in accordance with established procedure copies of the documents
certifying proper education and qualifications necessary to conduct
respective type of economic activities.  Certified in accordance with
established procedure copy of the contract for conducting technologicalcontrol of the medicines.
Enumeration of the veterinary medicines to be produced, signed by the
applicant-business agent.WT/ACC/UKR/110/Add.1
Page 17
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Conducting disinfectional, disinsectional,
deratizational works (on the objectssubject to veterinary control)Information on availability of logis tical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.Certified in accordance with established procedure copies of the documentscertifying proper education and qualifications necessary to conductrespective type of economic activities.
Certified in accordance with established procedure copy of the state body for
meteorological service (in the district of conducting activities) on adequacyof the metrological provision for co nducting disinfectional, disinsectional,
deratizational works.  Certified in accordance with established procedure
copy of the contract with the state laboratory for veterinary medicine forconducting laboratory testing.
Veterinary practices Information on availability of logistical basis, necessary to conduct
respective economic activity, signed up by the applicant-business agent.Certified in accordance with established procedure copies of the documentscertifying proper education and qualifications necessary to conduct
respective type of economic activities.
Certified in accordance with established procedure copy of the contract with
the state laboratory for veterinary medicine for conducting laboratory testing.
Production of medicines; wholesale, retailtrade with medicinesCertified in accordance with established procedure copy of the state sanitary-
veterinary service (in the district of conducting activity) resolution onconformity of the available premises with requirements of the sanitary norms
and regulations regarding conduct of respective economic activity.
Statement by the State Department for Supervision over Quality, Safety, and
Production of Medicines and Medical Equipment or empowered body
certificate on logistical basis of the business agent, availability of normative-
legal documents, including normative documents on standardization,necessary to conduct respective type of activity, as well as on thequalifications level of its personnel.
Developed and certified in accordance with established procedure copies of
the approved technical and technological procedures for production ofmedicines.WT/ACC/UKR/110/Add.1
Page 18
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
45. Design, production, storing,
transportation, buying, sending, import,export, sales, destruction of narcotics,psychotropic substances and precursorsCertified in accordance with established procedure copies of the constituent
documents (for legal entities).
Certified in accordance with established procedure copy of the state sanitary-
veterinary service (in the district of conducting activity) resolution on
conformity of the available premises with requirements of the sanitary norms
and regulations regarding conduct of respective economic activity.
Statement by the State Department for Supervision over Quality, Safety, and
Production of Medicines and Medical Equipment or empowered body
certificate on logistical basis of the business agent, availability of normative-legal documents, including normative documents on standardization,necessary to conduct respective type of activity, as well as on the
qualifications level of its personnel.
Certified in accordance with established procedure copy of the state body for
meteorological service (in the district of conducting activities) on adequacy
of the metrological provision for conducting respective type of economic
activities.
Developed and certified in accordance with established procedure copies of
the technical and technological procedures for production of narcotics,
psychotropic substances and precursors.
Statement by the Ministry of Interior Affairs of Ukraine on approval of
license granting based on absence among the enterprise workers of any valid
conviction having to do with illegal turnover of narcotics, psychotropicsubstances and precursors, as well as other data on their involvement intoillegal turnover of drugs, and availability of conditions n ecessary for proper
guarding of the enterprise, its produce.
Resolution by the territorial narcological medical clinic on absence of
sicknesses having to do with narcotics, toxicomania, and chronic alcoholism.
Production of explosives (according toenumeration endorsed by the Cabinet ofMinisters of Ukraine)State Committee for Supervision Over Labor Safety permit to start
operations.  Certified in accordance with established procedure copies of thedocuments certifying proper education and qualifications necessary to
conduct respective type of economic activities.
Developed and approved in accordance with established procedure technical
and technological procedures for production of explosives.  Certified inaccordance with established procedure copies of the documents, certifying
availability of storage facilities for storing explosives, or rent thereof.
Certified in accordance with established procedure copies of the documents,
certifying ownership right for special vehicles to transport explosives or rent
thereof.  Statute for managing works having to do with explosives turnover,
signed by the applicant-business agent.  Statement of control examination.WT/ACC/UKR/110/Add.1
Page 19
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Design, production, exploitation,
certification testing, thematic researches,testing, import, export of cryptosystemsand means for cryptographic protection ofinformation; provision of services in
cryptographic protection of information,
trade with cryptographic systems andmeans for cryptographic protection ofinformationCertified in accordance with established procedure copies of the documents
certifying proper education and qualifications necessary to conductrespective type of economic activities.  Information on availability ofequipment necessary to conduct respective type of economic activities,signed by the applicant-business agent.
Information on attestation of the premises and/or objects of electronic-
computing machinery, signed up by the applicant-business agent (in case ofsubmitting application for conducting activities having to do with state
secrets or confidential information possessed by the state).
Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of the premises for respective
economic activity or rent thereof.  Certified in accordance with established
procedure copies of the documents certifying applicant's right to ownershipof the premises or rent thereof.
Certified in accordance with established procedure copy of the permit to
conduct economic activity having to do with state secrets (if necessary).Methodologies for conducting certification tests, thematic researches andexaminations (in case of submitting application for conducting respective
type of economic activities).
Enumeration of the printed texts, as well as previously conducted works,
including academic, scientific-research works (in case of application for
design of cryptosystems and means for cryptographic protection of
information), signed by the applicant-business agent.
Information on tasks, programs and orders by the state bodies in the field of
cryptographic protection of information to be conducted by the applicant (in
case of submitting application for conducting activities having to do withstate secrets or confidential information possessed by the state), signed by theapplicant-business agent.WT/ACC/UKR/110/Add.1
Page 20
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Design, production, implementation,
certification testing, import, export ofholographic protection elementsCertified in accordance with established procedure copies of the documents
certifying proper education and qualifications necessary to conductrespective type of economic activities.
Information on availability of equipm ent necessary to conduct respective
type of economic activities, signed by the applicant-business agent.
Information on attestation of the premises and/or objects of electronic-
computing machinery, signed up by the applicant-business agent (in case of
submitting application for conducting activities having to do with state
secrets or confidential information possessed by the state).
Information on availability of normative-legal documents, including
normative documents on standardization, as well as internal statutes and
instructions, setting procedures for works within curtain type of activities,signed up by the applicant-business agent.
Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of the premises for respectiveeconomic activity or rent thereof.  Certified in accordance with established
procedure copy of the permit to conduct economic activity having to do with
state secrets (if necessary).
Methodologies for conducting certification tests and examinations (in case of
conducting respective works).  Enumeration of the printed texts, as well as
previously conducted works, including academic, scientific-research works
(for conducting works with holographic protection elements), signed by theapplicant-business agent.
Information on tasks, programs and orders by the state bodies in the field of
cryptographic protection of information to be conducted by the applicant (incase of submitting application for conducting activities having to do withstate secrets or confidential information possessed by the state), signed by the
applicant-business agent.
Design, production, implementation,
servicing, testing effectiveness of the
systems and means for information
protection; providing services fortechnical protection of informationInformation on specialists qualificati ons (education, specialty, retraining,
post-graduate training).
Information on attested premises and/or objects of electronic-computing
machinery (title and category of the pr emises and/or objects of electronic-
computing machinery, when and by whom attestation is conducted) ifnecessary, signed by the applicant-business agent.  Enumeration of the
available means for measurement, control, supporting means and equipment
to provide for selected type of works (title, type, number of the device, dateof its latest testing), signed by the applicant-business agent.
Enumeration of the available normative documents on technical protection of
information, necessary for conducting respective type of activity, signed bythe applicant-business agent.  Certified in accordance with establishedprocedure copy of the permit to conduct economic activity having to do with
state secret, if necessary.
Design, mounting, technical servicing of
means for anti-fire systems and heating
systems, evaluation of anti-fire
condition/capacity of objectsInformation on availability of the logis tical basis and specialists necessary to
conduct respective type of economic activities, signed and sealed by the
applicant-business agent.  Certified in accordance with established procedure
copies of the documents, certifying ownership right by the business agent forpremises or equipment or rent thereof.
Certified in accordance with established procedure copies of the documents,
certifying level of education and qualifi cations of the specialists, necessary to
conduct curtain type of economic activities, in line with license conditions.Certified in accordance with established procedure copies of the technical
characteristics, technological processes, procedures (if required by the
license conditions).WT/ACC/UKR/110/Add.1
Page 21
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Conducting tests on fire security of
substances, materials, buildingconstructions, articles and equipment, asfire machinery, fire-technical equipment,anti-fire articlesInformation on availability of the logis tical basis and specialists necessary to
conduct respective type of economic activities, signed and sealed by theapplicant-business agent.  Certified in accordance with established procedurecopies of the documents, certifying ownership right by the business agent forpremises or equipment or rent thereof.
Certified in accordance with established procedure copies of the documents,
certifying level of education and qualifi cations of the specialists, necessary to
conduct curtain type of economic activities, in line with license conditions.
Certified in accordance with established procedure copies of the
methodologies for testing (unless standardized ones are available) andstatement for metrological provision of works.
Comparative protocols of tests on anti-fire safety, confirmed by the
scientific-research institute for anti-fire  safety of the Ministry of Interior
Affairs of Ukraine.
Organization and maintenance oftotalizators, gambling establishmentsCertified in accordance with established procedure copies of the constituent
documents (for legal entities).  Cer tified in accordance with established
procedure copies of the documents, certifying ownership right by thebusiness agent for premises or equipment or rent thereof.  Certified in
accordance with established procedure copy of the statute on prize money.
Provision of services by educational
institutions for general education,
vocational education and higher
(university) education institutionsResolution of the State Accreditation Commission – for vocational and
higher education institutions, Regional Expert Council – for education
institution of general education on education institution's capacity to provide
educational services on the declared type, level, and direction (specialty).
Copies of the funding documents: endorsed or registered in the proper order
statute of the educational institution; fo r non-public educational institutions –
founding agreements with confirmation of the financial and ownershipguaranties regarding capacity of the institution to provide educationalservices in line with the statute obligations.
Concept of the type and direction of the educational activities, approved by
the bodies for public administration of education in the Autonomous republicof Crimea, oblasts, Kyiv and Sevastopol cities state administrations regarding
issues within their powers.
Endorsed in accordance with established procedure programs for educational
activities according to the declared type, level, and direction, studying plans,qualification and educational requirements to alumna, etc.
Information on social infrastructure of the educational institution, cadre,
logistical and educational-methodological provision of the declared types,levels or directions of the educational activities.
Document, certifying ownership right (or rent) to premises for conducting
educational process within the term, necessary for finalizing educational
cycle. Incase of submission of the rent contract, a document certifying
ownership right of the bailor shall be attached or consent of the owner for
underleasing (original or notarized copy, if bailor's property is not in state ormunicipal ownership).
Resolution of the local body for state sanitary supervision on conformity of
the premises with the sanitary nor ms, construction norms and normative
documents, providing for procedures for respective economic activities.
Certified in accordance with established procedure documents to certify level
of education and qualifications of the educational institution manager: copyof the diploma on higher education, copies of the diplomas on academic titles(if applicable).WT/ACC/UKR/110/Add.1
Page 22
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Mediation in employment abroad Certified in accordance with established procedure copy of the document on
higher education (for physical entity).  Certified in accordance withestablished procedure excerpt from th e constituent documents with type of
economic activity - mediation in employment abroad (for legal entities).
Certified in accordance with established procedure copies of the documents,
certifying ownership right by the business agent for premises or rent thereoffor mediation in employment abroad.  Copy of the permit on employment ofthe Ukrainian citizens, granted to the employer by the competent body of the
country of employment, - if external economic agreement is signed with
employer.
Copy of the permit (license) for conducting mediation activities in
employment of the Ukrainian citizens abroad, issued by the competent body
of the country of employment to mediator, - if external economic contract issigned with the mediator.
Copy of the document (excerpt from the commercial, banking or judicial
register) certifying registration of the foreign business agent in the country oflocation, - if external economic agreement provides only for mediation inemployment of mariners to the vessels owned by the foreigners.
Production of discs for laser systems List of the managerial staff (manager, his/her deputies, chief accountant)
with their family names, names, middle names, position, office telephone, aswell as statement on founders, signed and sealed by the manager of the
business agent.
Information on the branch office manager and managers of the separated
structural units dealing with production, storage or distribution of laser discs
with their family names, names, middle names, position, office telephone, as
well as statement on founders, signed and sealed by the manager of thebusiness agent.  Notarized copies of  the constituent documents (for legal
entities), certificates on registration of the business agent (for physical
entities).
Certified in accordance with established procedure copy of the document,
certifying business agent's right for ownership of all premises in it use or rent
thereof.  Statement on receiving special identification code (if this code was
received prior to submitting application).
Information on leftover of discs for laser systems as of 21 April 2002 (if
applicable).  Certified in accordance with established procedure copy of the
document on own or rented premises (title and number of lines)
Import, export of discs for laser systems List of the managerial staff (manager, his/her deputies, chief accountant)
with their family names, names, middle names, position, office telephone, as
well as statement on founders, signed and sealed by the manager of the
business agent.  Notarized copies of  the constituent documents (for legal
entities), certificates on registration of the business agent (for physicalentities)
Documented information on own or rented warehouses.  Information on the
premises for wholesale and/or retail trade with discs for laser systems (in linewith the license for discs import).  Information on leftover of discs for laser
systems as of 21 April 2002 (if applicable)WT/ACC/UKR/110/Add.1
Page 23
Type of Economic ActivityDocuments to be Attached to Application for Licenses on Curtain Types of
Economic Activity
Import, export of equipment for
production of discs for laser systemsList of the managerial staff (manager, his/her deputies, chief accountant)
with their family names, names, middle names, position, office telephone, aswell as statement on founders, signed and sealed by the manager of thebusiness agent
Notarized copies of the constituent documents (for legal entities), certificates
on registration of the business agent (for physical entities).  Documentedinformation on own or rented warehouses.
Enumeration of the basic components and their blocs for specialized
equipment for laser discs production, export and import of which shall belicensed according to the legislation, with type, model, serial number, code ofproducer (if available).WT/ACC/UKR/110/Add.1
Page 24
ANNEX 3
Decree on Excise Duty
Decree of the Cabinet of Ministers of Ukraine On the Excise Duty (as amended and
supplemented by the Decree of Cabinet of Ministers of Ukraine, dated 30 April 1993, No. 43-93,
Laws of Ukraine dated 19 November 1993, No. 3628-XII, dated 19 November 1993, No. 3630-XII,dated 16 November 1995, No. 432/95-VR, dated 11 July 1996, No. 312/96-VR).
 Article 1.  The excise duty is an indirect tax imposed on highly remunerative and monopoly
goods (products) and shall included in the prices of such goods (products).
The list of goods (products), whereupon excise duties shall be levied, and excise duty rates
shall be prescribed by the Supreme Rada of Ukraine.
Article 2.  Payers of excise duties shall be business entities that are manufacturers of
excisable goods (products), business entities that are importers of excisable goods (products), as wellas Ukrainian citizens, foreign nationals and stateless persons who import (forward) articles (goods)
into the customs territory of Ukraine in accordance with law.
Article 3.  Objects of taxation shall be as follows:
− Returns from the realization of goods (products) Ukrainian manufactured through the sale
thereof, exchange for other goods (products, work, services), free transfers of or partial
payments for goods (products);
− Returns from the realization (transfer) of goods (products) for one's own consumption,
industrial processing (except for returns from the sale (transfer) for production ofexcisable goods), and also for one's own employees;
− Customs (if not available, then purchase) value of imported goods (products) purchased
for foreign currency or through an exchange or free transfers.
Excise duties shall also be levied onto returns from sales of excisable goods (products)
acquired prior to 1 January 1992.
Article 4.  Excise duties shall be calculated:
At ad valorem  duty rates with respect to returns from sales:
− of goods that are sold at free prices, - on the basis of their value under such prices set,
taking into account an excise duty, but without the  Value Added Tax;
− of goods that are sold at State-fixed and re gulated prices, - on the basis of their value
under such prices, without taking into account sale discounts and Value Added Tax
amounts.
In the event of purchase of imported goods (products), returns subject to taxation shall be
determined on the basis of the customs value of the goods (products). At the time of calculating the
said customs value, foreign currency shall be co nverted into Ukrainian currency under the exchange
rate of the National Bank of Ukraine effective on the day on which the customs declaration was filed.
If excisable goods are purchased in the territory of Ukraine and in other countries of the
former Soviet Union for foreign currency and are thereafter sold for Ukrainian national currency,
returns subject to taxation shall be determined on the basis of the purchase prices of such goods asWT/ACC/UKR/110/Add.1
Page 25
converted into Ukrainian currency under the exchange rate of the National Bank of Ukraine effective
on the day such goods were acquired.
Excise duties from sales of excisable goods by citizens, who are engaged in entrepreneurial
activities, shall be withdrawn at the sources of payment of income.
− In the event of sale of excisable goods (products) that were acquired prior to 1 January
1992, returns subject to taxation shall be determined on the basis of contractual prices,
taking into account excise duties;
− in fixed amounts charge on a unit of a sold good (product).
Rates of excise duties shall be uniform throughout the territory of Ukraine.
Excise duty amounts charged on goods imported into the territory of Ukraine shall be
included into the State budget, and excise duty amounts charged on goods produced in Ukraine shall
be included into local budgets at the place of production thereof and into the State budget in
proportions as prescribed by the Supreme Rada of Ukraine.
Article 5.  Excise duties shall not be levied in the event of sale of excisable goods (products)
intended for export for foreign currency.
Returns from the sale of automobiles specially designed for disabled persons, whose price is
paid by social security authorities, as well spec ially designated automobiles (ambulance, militia etc.)
pursuant to the list prescribed by the Cabinet of Ministers of Ukraine shall be exempted from excise
duties.
Returns from the sale of ethyl alcohol that is used for production of medicines and veterinary
preparations, and excisable goods produced by ente rprises and organizations of the Agro-Industrial
Complex if such goods are used for an exchange fo r fuel and lubricating materials, timber, herbicides
and other imported material/technical resources for agriculture shall be exempted from excise duties.
Article 6.  Payable excise duty amounts shall be determined under prescribed rates by payers
independently on the basis of returns from excisable goods (products) sold.
Business entities that import excisable goods (products) shall be obligated in a compulsory
way to declare such goods (products), and shall submit a declaration in two copies to customs control
authorities, one which copies shall be sent to local state tax inspections at the address of location of
business entities for collection of the excise duties.
Excise duties shall be determined and paid under procedures and within time periods as are
provided by the instruction that is approved by the Chief State Tax Inspection of Ukraine.
Article 7.  Payers of excise duties and officers thereof shall be responsible for the correct
calculation and timely payment of excise duties into the budget pursuant to effective Ukrainian law.
Article 8.  State tax inspections shall control the correctness of excise duty calculations and
the timeliness of excise duty payments in accord ance with the Law of Ukraine "On the State Tax
Service of Ukraine".
Article 9.  The effect of the following acts shall be suspended:
− the Law of Ukraine "On the Excise Duty" (Vidomosti Verkhovnoji Rady Urkainy [the
Bulletin of the Supreme Rada of Ukraine], 1992, No. 12, page 171);WT/ACC/UKR/110/Add.1
Page 26
− the Resolution of the Supreme Rada of Ukraine, dated 18 December 1991, "On
Procedures for the Entry into Force of the Law of Ukraine "On the Excise Duty"(Vidomosti Verkhovnoji Rady Urkainy [the Bulletin of the Supreme Rada of Ukraine],
1992, No. 12, page 173);
− the Resolution of the Supreme Rada of Ukraine, dated 6 March 1992, "On Rates of
Excise Duties for Certain Goods" (Vidomosti  Verkhovnoji Rady Urkainy [the Bulletin of
the Supreme Rada of Ukraine], 1992, No. 21, page 298).
Article 10.  This Decree shall enter into force on the day of the publication hereof.
L. Kuchma, Premier-Minister of Ukraine
A. Lobov, Minister of the Cabinet of Ministers of Ukraine
Kyiv
26 December 1992
No.18-92WT/ACC/UKR/110/Add.1
Page 27ANNEX 4
Rates of Excise Duties and Import Tariff Rates for Some Vehicles, for Ethylene Spirit,
Alcoholic Beverages, Tobaccos, and Some Articles (Produce)
According to the Law of Ukraine "On Excise Duties and Import Tariff Rates for Some Vehicles" No. 216/96-VR of 24 May 1996, the following rates of
excise duties shall be established:
Code according to the Harmonized System of
Articles Description and CodingDescription of article according to the Harmonized System of Articles Description and CodingExcise duty rate in hard sums per article
(produce) unit
Vehicles with piston internal-combustion engines with spark ignition and crank-tiller mechanism:
87.0321 100 with working capacity of engine cylinders not more than 1,000 cubic cm, new 0.2 € per 1 cubic cm
87.0321 90 with working capacity of engine cylinders not more than 1,000 cubic cm, previously owned
87.0321 901 up to 5 years old inclusive 0.4 € per 1 cubic cm
87.0321 903 over 5 years 0.6 € per 1 cubic cm
87.0322 110, 87.0322 190 with working capacity of engine cylinders more than 1,000 cubic cm, but not more than 1,500 cubic
cm, new: automobiles, equipped for dwelling; other automobiles0.2 € per 1 cubic cm
87.03 22 90 with working capacity of engine cylinders more than 1,000 cubic cm, but not more than 1,500 cubic
cm, previously owned:
87.0322901 up to 5 years inclusive 0.4 € per 1 cubic cm
87.03 22 903 over 5 years 0.6 € per 1 cubic cm
87.0323 ПО 87.0323 190 with working capacity of engine cylinders more than 1,500 cubic cm, but not more than 2,200 cubic
cm, new: automobiles, equipped for dwelling; other automobiles0.3 € per 1 cubic cm
87.0323 ПО 87.0323 190 with working capacity of engine cylinders more than 2,200 cubic cm, but not more than 3,000 cubic
cm, new: automobiles, equipped for dwelling; other automobiles0.6 € per 1 cubic cm
87.03 23 90 with working capacity of engine cylinders more than 1,500 cubic cm, but not more than 2,200 cubic
cm, previously owned
87.0323901 up to five years inclusive 0.6 € per 1 cubic cm
87.03 23 903 over five years 0.9 € per 1 cubic cm
87.03 23 90 with working capacity of engine cylinders more than 2,200 cubic cm, but not more than 3,000 cubic
cm, previously owned:
87.0323901 up to five years inclusive 1.2 € per 1 cubic cm
87.03 23 903 over five years 1.8 € per 1 cubic cm
87.0324 100 with working capacity of engine cylinders more than 3,000 cubic cm, new 1.0 € per 1 cubic cm
87.032490 with working capacity of engine cylinders more than 3,000 cubic cm, previously owned
87.0324901 up to 5 years inclusive 2.0 € per 1 cubic cm
87.03 24 903 over five years 3.0 € per 1 cubic cm
Other automobiles with internal-combustion engine s (Diesel and semi-Diesel engines, working on
low-octane index fuel):
87.0331 100 with working capacity of engine cylinders not more than 1,500 cubic cm, new 0.2 € per 1 cubic cm
87.0331 90 with working capacity of engine cylinders not more than 1,500 cubic cm, previously owned
87.0331 901 up to five years old inclusive 0.4 € per 1 cubic cm
87.0331 903 over five years 0.6 € per 1 cubic cmWT/ACC/UKR/110/Add.1
Page 28Code according to the Harmonized System of
Articles Description and CodingDescription of article according to the Harmonized System of Articles Description and CodingExcise duty rate in hard sums per article
(produce) unit
87.0332 110, 87.03 32 190 with working capacity of engine cylinders more than 1,500 cubic cm, but not more than 2,500 cubic
cm, new: automobiles, equipped for dwelling; other automobiles0.3 € per 1 cubic cm
87.03 32 90 with working capacity of engine cylinders more than 1,500 cubic cm, but not more than 2,500 cubic
cm, previously owned:
87.0332901 up to five years inclusive 0.6 € per 1 cubic cm
87.03 32 903 over five years 0.9 € per 1 cubic cm
87.03 33 110
87.03 33 190with working capacity of engine cylinders more than 2,500 cubic cm, new: automobiles, equipped
for dwelling; other automobiles0.8 € per 1 cubic cm
87.03 33 90 with working capacity of engine cylinders more than 2,500 cubic cm, previously owned:
87.03 33 901 up to five years inclusive 1.6 € per 1 cubic cm
87.03 33 903 over five years 2.4 € per 1 cubic cm
87.03 90 Other (with electric engine, other) 100 € per 1 pieces
87.03 10 Snowmobiles; special vehicles for transporting golf-players and other vehicles of a kind 0.6 € per 1 cubic cm
87.11 40000, 87.11 50000, 87.11 90000 Motorcycles (including mopeds) and bicycles with auxiliary engine, with or without sidecar , with
engine cylinders capacity more than 500 cubic cm, but not more than 800 cubic cm; more than 800cubic cm; other0.2 € per 1 cubic cm
87.16 10990 Trailers and semi-trailers for dwelling, of more than 3,500 kg weight 100 € per 1 pieces
According to the Law of Ukraine "On Excise Duties and Import Tari ff Rates for Ethylene Spirit and Alcoholic Beverages" No. 178/ 96-VR of
7 May 1996, the following rates of excise duties shall be established:
Articles code according to the Harmonized
System of Articles Description and CodingDescription of article according to the Harmonized System of Articles
Description and CodingExcise duty rate in hard sums per sold article (produce) unit
2204 (except of 2204 10, 2204 30, 220421 100,
220429 100)Natural grape wines, including non-dry ones (in mind with Article 2 of this Law)0.8 UAH per 1 litre
2204 10 Sparkling wines, including champagne: 1.6 UAH per 1 litre
including champagnes (sparkling wines) with the word "Champagne" in their
title1.6 UAH per 1 litre
220421 100
220429 100Aerated wine (except of the one mentioned in sub-item 220410)1.6 UAH per 1 litre
2204 З0 Other wine musts (including cognac and champagne winery materials)  0
2205 Vermouths and other natural grape wines with plant or aromatic extracts
(in mind with Article 2 of this Law)2.6 UAH per 1 litre
2206 Other fermented beverages (apple cider, pear cider, honey beverage)  (in mind
with Article 2 of this Law)2.6 UAH per 1 litre
2207 Ethylene spirit non-denatured with volume of alcohol no less than 80%; ethylene
spirit and other spirit beverages, denatured16 UAH per 1 litre 100% spirit
2208 (except of 2208 10900
only cognac spirit)Ethylene spirit non-denatured with volume of alcohol less than 80%, strong
alcoholic beverages, liquors and other alcoholic beverages, spirit prefabs, used
for beverages production (in mind with Article 6 of this Law)16 UAH per 1 litre 100% spirit
2208 10900 Only cognac spirit (in mind with Article 4 of this Law)  0WT/ACC/UKR/110/Add.1
Page 29According to the Law of Ukraine "On Excise Duties and Import Tariff Rates for Tobaccos" No. 30/96-VR of 6 February 1996, the fo llowing rates of
excise duties for tobaccos shall be established:
Tobacco code according to the Harmonized
System of Articles Description and CodingDescription of article according to the Harmonized System of Articles
Description and CodingExcise duty rate in hard sums per sold article (produce) unit
2402 1, 0000 Cigars (including cigars with cut ends ), cigarillos (fine cigars), other 20 UAH per 100 pieces
240220001 Tobacco cigarettes wit hout filter 5 UAH per 1,000 pieces
2402 20 002 Tobacco cigarettes with filter 10 UAH per 1,000 pieces
2403 1, 0000 Tobacco for smoking (including one with substitutes of tobacco or wit hout them
in any proportion)10 UAH per 1 kg
240399 100 Chewing tobacco, Smelling tobacco 10 UAH per 1 kg
2401 Raw tobacco, Tobacco waste 0
2403 (except of 2403 99 100 2403 10 000) Other commercially produced tobaccos and their substitutes 0
According to the Law of Ukraine "On Excise Duties and Import Tari ff Rates for Some Articles (Produce)" No. 313/96-VR of 11 July  1996, the following
rates of excise duties shall be established:
Article code according to the Harmonized
System of Articles Description and CodingDescription of article according to the Harmonized System of Articles Description
and CodingExcise duty rate in hard sums per article (produce) unit or in
percentage of turnover
2203 00 Malt beer 0.14 UAH per 1 litre
Light distillers:
271 000 110 For special processes of processing 12 € per 1,000 kg
271 000 150 For chemical transformations in the processes, not mentioned in item 2710 00 110 12 € per 1,000 kg
Special benzines (oils):
2710 00 210 White spirit 12 € per 1,000 kg
2710 00 250 Other 20 € per 1,000 kg
Motor benzines:
2710 00 310 Aviation benzine 20€ per 1,000kg
2710 00 370 benzine jet fuel 20 € per 1,000 kg
2710 00 390 other light factions 20 € per 1,000 kg
Medium distillers:
2710 00 410 For special processes of processing 20 € per 1,000 kg
2710 00 450 For chemical transformations not mentioned in item 27 10 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 350Only mixture motor benzines containing no less than 5 % of high-octane oxygenic
additives A-76Ek, A-80Ek, A-92Ek20 € per 1,000 kg
271,000330, 271,000350 Motor benzines: A-72, A-76, A-80, A-90, A-91, A-92, AI-93, A-95, A-96, A-98
and other motor benzines40 € per 1 000 kg
271,000610, 271,000650, 271,000690 Heavy distillers (diesel fuel) 10 € per 1,000 kg
7113, 7114 Jewelry 55%WT/ACC/UKR/110/Add.1
Page 30
ANNEX 5
Approved by the Decree of the State Tax
Administration of Ukraine,
No. 418, dated 5 September 2002
Tax Explanation Regarding the Procedure of Application of Zero
Rate Value Added Tax in Export Operations outside
the Customs Territory of Ukraine
In compliance with sub-paragraph 3.1.3 of paragraph 3.1 of Article 3 of the Law of Ukraine
"On Value Added Tax," No. 168/97-VR, dated 3 April 1997 (hereinafter - "the Law"), taxpayer
export operations of goods outside the customs territory of Ukraine are subject to taxation.
According to sub-paragraph 6.2.1 of paragraph 6.2 of Article 6 of the Law, sale operations of
goods, which were exported outside the customs territory of Ukraine by a taxpayer, shall be subject tozero rate taxation.
Goods shall be considered as exported by a taxpayer outside the customs territory of Ukraine,
if export of such goods is confirmed by a cargo customs declaration duly issued in accordance with
the requirements of the Cabinet of Ministers of Ukraine Resolution "On Approval of the Regulations
on a Cargo Customs Declaration," No. 574, dated 9 June 1997, Regulations on the Procedure forCompletion a Cargo Customs Declaration, approved by the Order of the State Customs Service of
Ukraine ( Derzhmytsluzhba ), No. 307, dated 9 July 1997, and registered with the Ministry of Justice of
Ukraine on September 24, 1997 under No.443/2247 (beginning from 29 August 2002, in the wording
of the Order of the State Customs Service of Ukraine, No. 207, dated 18 April 2002, which was
registered with the Ministry of Justice of Ukraine on 29 May 2002 under No. 462/6750), Procedure
for Completion Columns of a Cargo Customs Declaration Pursuant to Customs Regimes of Export,
Import, Transit, Temporary Import (Export), Customs Warehouse and Duty Free Shop, approved by
the Order of the State Customs Service of Ukraine, No. 380, dated 30 June 1998, and registered with
the Ministry of Justice of Ukraine on 22 July 1998 under No. 469/2909, as well as considering the
requirements of the Cabinet of Ministers of Ukraine Resolution "On perfection of the Procedure forReimbursements of the Budget Debt on Value Adde d Tax under Operations on Export of Products,"
No. 243, dated 1 March 2002, which came into force, beginning 1 March 2002.
While considering materials and making decisions regarding legal appropriateness of zero
rate of value added tax application and its reimbursements from the budget for operations on export of
goods outside the customs territory of Ukraine, the peculiarities of columns 2 and 9 of a cargo
customs declaration and content of agreements (contracts) details of which are indicated in column 44
of a cargo customs declaration should be taken into account while completing.
On the assumption of the kinds of contract indicated in column 44 of a cargo customs
declaration and considering its terms and conditions, it should be kept in mind that in case of customs
clearance of goods under sale-purchase agreements, information on the owner/exporter of goods (who
is the value added tax payer and has the right to apply zero rate for such operations) must be indicated
in column 9 of a cargo customs declaration.
If export of goods outside the customs territory of Ukraine is effectuated under foreign
economic sale-purchase agreements, made on the basis of commission agreements between residents
of Ukraine, information on the owner of goods, who is a value added tax payer, must be indicated in
column 2 of a cargo customs declaration.
If products under export contract with a non-resident are not exported outside the customs
territory of Ukraine within the reporting period, but are shipped to the place of formation of exportWT/ACC/UKR/110/Add.1
Page 31
cargo for subsequent forwarding abroad, tax obligations under zero rate do not arise within mentioned
reporting period for the taxpayer who is the exporter.
Not before the goods actually crossed the customs border of Ukraine (completion of
procedures for export cargo customs declaration processing), a taxpayer, who is an exporter, shall
determine his/her tax obligations, applying zero rate of value added tax.
To confirm the fact that the goods actually crossed the customs border of Ukraine  in
accordance with the Cabinet of Ministers of Ukraine Resolution "On Improvement of the Procedure
for Reimbursements of the Budget Debt on Va lue Added Tax under Operations on Export of
Products," No. 243, dated 1 March 2002, the taxpayer that effectuated an operation on export
(sending) of goods outside the customs territory of Ukraine, must have the original copy of the fifth
principal page ("copy for a declarer") of a cargo customs declaration of the form MD-2 (MD-3),
where customs authorities, upon the taxpayer’s request, would have made an endorsement on actualexport of goods outside the customs territory of Ukraine and certified the fact with the official seal of
customs authorities, and signed by the authorized official. The original copy of such, together with
calculations of export reimbursements, is submitted to tax authorities.
The explanations on issues regarding application of zero rate of value added tax stated by the
State Tax Administration of Ukraine in official letters before issuance of this tax explanation, shall benull and void.
This explanation shall come in to force from the date of its publication in mass media and
shall be applied by taxpayers that conduct operations on sale of goods that were exported outside the
customs territory of Ukraine, irrespective of the terms and conditions of supply under INCOTERMS.WT/ACC/UKR/110/Add.1
Page 32ANNEX 6
Revised Action Plan in the Area of TBT
List of issues that need to be resolved (from the
EU address to Ukraine)Measures to be taken Executors Deadlines Comments to EU questions and requirements
Technical barriers to trade
1. Ensure gradual introduction of technical
rules, standards, certification proceduresand labeling in conformity with EU
requirements, and thus in compliance with
commitments to the WTO by the time ofaccessionEnsure implementation of the Work
Plan of approximation of Ukrainianlegislation to EU legislation for
2002.  Ensure implementation of the
state standardization plan for 2002Derzhstandart
Ministry of EconomyMinistry of FinanceBy the end of 2002 Tasks as to introduction of the technical rules, standards, certification
procedures and labeling requirements in conformity with the rules andpractice of the EU, and thus in compliance with commitments against
the EU are set in the Program of integration of Ukraine to the EU,
annual adaptation plans and state standardization plan.
2. Producers should acquire the right of choice
depending on the risk with relation toconsumers, employees, etc. between
different conformity assessment procedures
to satisfy the requirements. Options mustinclude producer’s declaration for products
with low or moderate risk. For high-risk
products, in cases when certification by thethird party is required as evidence,
certification of the quality system for
compliance with ISO 9000 should be analternative to expensive and long-duration
inspections of enterprises.Adopt resolutions of the Cabinet of
Ministers of Ukraine on approval ofthe 11 technical regulations.Cabinet of Ministers of
Ukraine
DerzhstandartBy the end of 2002 The right of choice of  the producer between different conformity
assessment procedures is envisaged by the Law of Ukraine "OnConformity Confirmation" that took legal effect on 20 June 2001.
Articles 8 and 9 of the Law contain provisions on confirmation and
declaration of conformity pursuant to the European practice.  On thebasis of the decision of the EU Council 93/40 the draft technical
regulation is developed
On modules of conformity assessment procedures and the principles of
labeling with the national conformity label that should be applied in
technical regulations of conformity confirmation. The text of the draftis maximally approximated to the text of the directive. Item 3.1
provides for the application of Module A (internal control of
production), i.e. declaration of liability.  The draft technical regulationis approved by European experts within the framework of the Tacis-
Bistro Project (BIS/99/072/20).
The draft resolution as to introduction of the technical regulation is
proposed on 17 June 2002 by the letter No.1-1/6-4267 of the
Derzhstandart to the Cabinet of Ministers of Ukraine for its approval.The draft is placed at the web-page of the Derzhstandart
(www.dstu.gov.ua ).  In addition to this draft, drafts of another 10
technical regulations are developed based on European New Approach
directives, viz.: on conformity confirmation: of safety of toys
(submitted to the Cabinet of Ministers on 17 June 2002), equipment,
working under pressure, simple vessels, working under pressure,
electromagnetic compatibility, safety of low-voltage equipment,
maximum possible energy consumption by refrigerating equipment (the
said 5 drafts are submitted to the Cabinet of Ministers of Ukraine on 16July 2002), non-automatic weighing devices (submitted to the Cabinet
of Ministers on 29 July 2002), safety of gas equipment, safety of
boilers, working on liquid fuel, elevators (submitted to the Cabinet ofMinisters on 8 August 2002).WT/ACC/UKR/110/Add.1
Page 33List of issues that need to be resolved (from the
EU address to Ukraine)Measures to be taken Executors Deadlines Comments to EU questions and requirements
3. The EU expects that the new Law "On
Conformity Confirmation" will reflect the
commitment to introduce "the moduleapproach" according to the EU
requirements. Definitions of modules to be
applied to each category of products mustreflect risk levels and consider in full the
treatment, practiced in the EU.(See item 2) The Law of Ukraine "On Conformity Confirmation" entered into force
on 20 June 2001, on which the European side was repeatedly informed.
The text of the Law in English and Ukrainian is placed on the web-page of the Committee ( www.dstu.gov.ua ).  Article 8 and 9 of the Law
contain provisions on confirmation and declaration of conformity in
accordance with the existing European practice.
On the basis of the decision of the EU Council 93/465 a draft technical
regulation is developed on modules of conformity assessment
procedures, and principles of labeling with the national conformity
label, which are to be applied in technical regulations on conformityconfirmation. The text of the draft is maximally approximated to the
text of the directive. Item 3.1 provides for the use of Module A
(internal control of production), i.e. declaration of conformity.  Thedraft technical regulation is approved by European experts of the Tacis-
Bistro Project (BIS/99/072/20).
The draft resolution as to introduction of the technical regulation is
submitted on 17 June 2002 by the letter of the Derzhstandart No.1-1/6-
4267 for approval to the Cabinet of Ministers of Ukraine.  The draft isplaced at the web-page of the Derzhstandart ( www.dstu.gov.ua )
4. Make amendments to the draft on liability
of the supplier, so that it should be fully in
accord with commitments to the WTO.Prepare a new wording of the draft
law "On Liability of Suppliers for
Production and Sale of Low-Gradeand Hazardous Products", maximally
approximated to the text of the
European directive No. 85/374, andsubmit it for consideration to the
Cabinet of Ministers of Ukraine
according to the establishedprocedure.Derzhstandart
Ministry of Economy
Ministry of IndustrialPolicy
State Committee for
EntrepreneurshipMinistry of Agrarian
PolicyBy 1 November 2002 The Derzhstandart to implement the instruction of the Cabinet of
Ministers of Ukraine No. 28 of 9 July 2002 developed the new wording
of the Draft Law "On Liability of Suppliers for Production and Sale ofLow-Grade and Hazardous Products", the text of which is maximally
approximated to the European directive No. 85/374. The document was
considered at the meeting on 8 August 2002, which took place at theDerzhstandart with participation of representatives from the Ministry of
Economy, the Ministry of Industrial Policy, the State Committee for
Entrepreneurship.  Once processed the said draft is to be forwarded forconsideration to the interested central bodies of executive power, and
duly submitted to the Cabinet of Ministers.
5. Take measures to ensure efficient
supervision over the market, which in the
EU opinion is the best means to secure
protection of the health of the public andsafety of consumers.Develop the draft legislative act on
general safety of products on the
basis of the European directive
2001/95Derzhstandart
Ministry of Economy
Other central bodies of
executive powerBy 1 January 2002 The Derzhstandart started working on incorporation of the provisions
of the European directive 2001/95 as to general safety of products in
national legislation. The first wording of the draft has to be developed
by 10 September 2002.
6. а)  Reconsider the List of products subject to
mandatory certification in order to
remove products with a low risk level,which are still in the List.
    b) Specify what requirements, if any, are
applied with respect to products removedfrom the List.
c) Provide the European Commission with
detailed lists of products that are nolonger subject to mandatory certification,
and the lists of products subject to
certification.a) Prepare the order on removal
from the List of products
subjet to mandatorycertification in Ukraine, the
product range that may be
attributed to low risk level forconsumers;
b-c) provide the European
Commission with themodified List of products
subject to mandatory
certification in Ukraine, andthe list of products removed
therefrom.Derzhstandart
Other interested central
bodies of executivepower,
Ministry of Justice
DerzhstandartBy the end of 2002
By 1 September 2002
Upon registration in
the Ministry of JusticeThe list of products subject to mandatory certification in Ukraine, and
the list of products and services, removed therefrom, were forwarded in
the electronic form to the Secretariat of the InterdepartmentalCommission for Ukraine’s Accession to the WTO in January, 2002.
By now the Derzhstandart modified the List of products subject to
certification in Ukraine.A new wording of the List is prepared, where recent changes are
considered that occurred in the legislative and normative framework.
The relevant order of the Derzhstandart following the coordinationprocedure in late July, was submitted for registration to the Ministry of
Justice.WT/ACC/UKR/110/Add.1
Page 34List of issues that need to be resolved (from the
EU address to Ukraine)Measures to be taken Executors Deadlines Comments to EU questions and requirements
7.  а) Ensure conformity of the amounts of fees
of cost of services, provided according to
Article UIII GATT.
b) Make sure that all services (such as
customs inspection at the border) arefully informed of the technical regulation
of imports and conduct prompt checking
of certificates and documents.a) In the process of
implementation.
b) After trial operation of the
page of the state Register of
the UkrSEPRO System in the
Internet, provide State
Customs Service with the
draft partnership agreement.Derzhstandart By 20 August 2002а) Article 16 of UPS and Article UIII GATT establish provisions as to
proportionality of fees and formalities, associated with import and
export, in particularly, what relates to certificates.  To implementprovision of Article 19 "Payment for Works of Conformity
Confirmation" of the Law of Ukraine "On Conformity Confirmation",
the Cabinet of Ministers of Ukraine adopted the resolution No.458 of11 April on approval of the Rules of determination of the cost of
conformity confirmation works, which was developed by the
Derzhstandart. It takes into consideration the principles of
proportionality, set by UPS and GATT provisions. The rules apply to
internal and foreign customers. The text of the resolution of the Cabinetof Ministers of Ukraine No.485 of 11 April 2002 is published in the
magazine "Standardization, certification, quality" No.2(2002).
b) The Order of the Derzhstandart No.188 of 29 March 2002 "On
Informational Resources of the Register of the State Certification
System UkrSEPRO" approves of the temporary procedure of use ofservice information placed on the web-server, on certified products,
and denials to issue certificates, as well as the list of organizations –
users of the service information of the Register. The State CustomsService of Ukraine is included to the said list.  Trial operation of the
web-page in the Internet is about to be completed.  The State Register
Service maintains close relations with relevant customs services bymeans of the telephone and written inquiries.WT/ACC/UKR/110/Add.1
Page 35List of issues that need to be resolved (from the
EU address to Ukraine)Measures to be taken Executors Deadlines Comments to EU questions and requirements
8. а) The EU demands from Ukraine to
arrange consultations with interested
parties as to draft laws, and preliminarilyinform relevant industries of newly-
adopted rules to avoid disruption.
 b) Ukraine has to ensure publication of
technical norms of regulation, standards, etc.,before they take legal effect, as well as current
rates of fees and duration of the conformity
assessment procedures, as stipulated by the TBTWTO Agreement.Ensure arranging negotiations with
the European Commission as to
launching in the near future of thefull-scale Tacis project on technical
regulation issues.
B) А) Continue the practice of
publication and placing on the web-page of the Derzhstandart of
normative and legal acts, related to
the area of technical regulation
Ensure placing on the web-page of
the Derzhstandart of anticipatedcertification rates by types of
products, subject to mandatory
certification depending on the chosenscheme.Ministry of Economy
Ministry of Foreign
AffairsDerzhstandart
Derzhstandart
DerzhstandartBy the end 2002
On a permanent basis
By 1 November 2002А) Consultations were arranged with Tacis-Bistro Project experts
(BIS/99/072/20), which was closed down on 1 July 2002. An expert
resolution as to the technical regulation on conformity assessmentmodules is received, as well as on safety of toys. Limited resources of
the project did not allow to process drafts of all 11 technical
regulations, prepared by the Ukrainian side on the basis of provisionsof the European directives of the New Approach (see comments to item
2).  To continue the work on adaptation of Ukrainian technical
legislation to European legislation, provide consultations from the side
of the EU, we think it is reasonable to launch in the nearest future a
full-scale Tacis project on technical regulation issues.
b) The Derzhstandart, which in 1997 joined the code of voluntary
practice on development, adoption and application of standards, isimplementing the provisions of Article 10 of the TBT and items J, L, M
of the Code of Providing Information on technical regulations,
standards and conformity assessment procedures.  Drafts of technicalregulations are placed on the web-page of the Derzhstandard
(www.dstu.gov.ua )  The technical program of standardization works is
adopted twice a year. It is placed on the web-page of the Derzhstandard
(www.dstu.gov.ua )  and is published in the information bulletins on
standardization, metrology and certification, issued by the
Derzhstandart.  The catalog of national standards of Ukraine publishedannually, and the information edition "Standards" published monthly
provide information on standards and amendments, etc. adopted during
the month. The said editions may be obtained in UkrSRI (scientific andreasearch institute) of standardization, certification and information.
As to specific standards, comprehensive information may be obtained
in the TBT information center.
Draft laws and normative and legal acts, technical regulations, orders,
decisions of collegiums, work plans, and other news of theDerzhstandart activities are published in the magazine
"Standardization, Certification, Quality" published quarterly
(subscription code 22567)WT/ACC/UKR/110/Add.1
Page 36List of issues that need to be resolved (from the
EU address to Ukraine)Measures to be taken Executors Deadlines Comments to EU questions and requirements
9. Ukraine has to provide regular report as to
the progress in the area of establishment of
actively working "reference centers" asstipulated by the TBT Agreement.Prepare decision on expediency of
attracting funds of the World Bank,
and holding negotiations as to theproject of reforming of the system of
standardization and certification
within the Systemic Loan-2 Program
Ensure preparation and providing on
a permanent basis to the European
Commission and the Secretariat of
the Interdepartmental Commissionfor Ukraine’s Accession to the WTO
of the information on activities of the
TBT Information Center.Cabinet of Ministers of
Ukraine
Ministry of EconomyMinistry of Finance
Derzhstandart
DerzhstandartAugust-September,
2002
Twice a yearThe web-page of the Derzhstandart ( www.dstu.gov.ua ) is located in the
Internet, where one can find the Laws of Ukraine "On Conformity
Confirmation", "On Standardization", "On Accreditation of ConformityAssessment Bodies" (in Ukrainian, Russian and English), the List of
products (services) subject to mandatory certification in Ukraine,
adopted normative and legal acts as to implementation of the provisionof new laws, drafts of technical regulations on conformity
confirmation, as they are adopted, technical program of standardization
works in Ukraine.  On 30 April 2002 the state standard DSTU 1.13-
2002 "On the Rules of Providing Notifications to Trade Partners of
Ukraine" is approved. The standard takes legal effect on 1 January2003.  The standard is placed on the web-page of the Derzhstandard.
The GATT/WTO Information Center is set up to implement the
resolution of the Cabinet of Ministers of Ukraine No.484 of
1 February 1995. Implementation of tasks, required from it for the time
being requires significant financial resources, allocation of which fromthe State Budget is impossible.  To insure its functioning in compliance
with the WTO requirements and the International Information Network
ISONET, technical assistance is required.
10. Ukraine has to take steps to avoid the
requirement of multiple inspection by
different state agencies (one-stop shopping)Ensure participation in the
accompanying process within the
Verkhovna Rada of the Draft Law
"On Amending Some LegislativeActs of Ukraine" (registration
No.1218U)Derzhstandart Prior to adoption of
the LawIn order to avoid overlap of controlling functions by central bodies of
executive power, and introduction with respect to products, imported
into Ukraine, of the conformity confirmation procedure in compliance
with the TBT Agreement, the Derzhstandart in coordination with theMinistry of Economy and European Integration, the Ministry of Health
Protection, the Ministry of Agrarian Policy, the State Customs Service,
the Ministry of Finance, and the Ministry of Justice prepared the drafton amending some laws of Ukraine. The draft is developed in
consideration of remarks, expressed at the meeting of the Cabinet of
Ministers and the joint letter of the Derzhstandart and the Ministry ofAgrarian Policy to the Cabinet of Ministers of Ukraine (No.1-1/6-3925,
dated  5 June 2002).
The draft is submitted by the Cabinet of Ministers of Ukraine for
consideration to the Verkhovna Rada (currently being considered by
the Committee of Industrial Policy and Entrepreneurship, registrationNo.1218U).WT/ACC/UKR/110/Add.1
Page 37
ANNEX 7
Goods Requiring Sanitary and Phytosanitary Verification
Upon Import or Transit
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
0201 Meat of bovine animals, fresh or chilled +
0202 Meat of bovine animals, frozen +
0203 Meat of swine, fresh, chilled or frozen +
0204 Meat of sheep or goats, fresh, chilled or frozen +
0205 00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen +
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen+
0207 Meat and edible offal, of the poultry of heading  01.05, fresh, chilled or frozen +
0208 Other meat and edible meat offal, fresh, chilled or frozen: +
0208 10 —  of rabbits or hares +
0208 20 00 00 —  frog's legs +
0208 90 —  other +
0209 00 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted,
fresh, chilled, frozen, salted, in brine, dried or smoked+
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours
and meals of meat or meat offal+
0301 Live fish +
0301 10 —  ornamental fish +
0301 99 19 00 — — — — other +
0301 99 90 00 — — — saltwater fish +
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading
 03.04:+
0302 19 00 00 — — other +
0302 69 19 00 — — — — other +
0303 Fish, frozen, excluding fish fillets and other fish meat of heading  03.04 +
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or
frozen +
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or
during the smoking process; flours, meals and pellets of fish, fit for human
consumption+ к
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted
or in brine; crustaceans, in shell, cooked by steaming or by boiling in water,
whether or not chilled, frozen, dried, salted or in brine; flours, meals and
pellets of crustaceans, fit for human consumption+
0306 13 — — Shrimps and prawns +
0306 14 — — Crabs +
0306 19 — — Other, including flours, meals and pellets of crustaceans, fit for human
consumption+
0306 23 — — Shrimps and prawns +
0306 24 — — Crabs +
0306 29 — — Other, including flours, meals and pellets of crustaceans, fit for human
consumption+
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or
in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,
chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquaticinvertebrates other than crustaceans, fit for human consumption +
0307 10 — Oysters +
0307 21 00 00 — — Live, fresh or chilled +
0307 31 — — Live, fresh or chilled +
0307 39 — — Other +
0307 60 00 00 — snails, other than sea snails +
0307 99 18 00 — — — aquatic invertebrates other +
0307 99 90 00 — — — Other +
0401 Milk and cream, not concentrated nor containing added sugar or other
sweetening matter+
0402 Milk and cream, concentrated or containing added sugar or other sweetening
matter +WT/ACC/UKR/110/Add.1
Page 38
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or
acidified milk and cream, whether or not concentrated or containing addedsugar or other sweetening matter or flavoured or containing added fruit, nuts
or cocoa +
0404 Whey, whether or not concentrated or containing added sugar or other
sweetening matter; products consisting of natural milk constituents, whether
or not containing added sugar or other sweetening matter, not elsewhere
specified or included +
0405 Butter and other fats and oils derived from milk; dairy spreads +
0406 Cheese and curd +
0407 00 Birds' eggs, in shell, fresh, preserved or cooked +
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by
boiling in water, moulded, frozen or otherwise preserved, whether or not
containing added sugar or other sweetening matter ++
0409 00 00 00 Natural honey +
0410 00 00 00 Edible products of animal origin, not elsewhere specified or included +
0501 00 00 00 Human hair, unworked, whether or not washed or scoured; waste of human
hair+
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making
hair; waste of such bristles or hair+
0503 00 00 00 Horsehair and horsehair waste, whether or not put up as a layer with or
without supporting material+
0504 00 00 00 Guts, bladders and stomachs of animals (other than fish), whole and pieces
thereof, fresh, chilled, frozen, salted, in brine, dried or smoked+
0505 Skins and other parts of birds, with their feathers or down, feathers and parts
of feathers (whether or not with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation; powder and waste of
feathers or parts of feathers +
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to
shape), treated with acid or degelatinised; powder and waste of these products+
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves,
nails, claws and beaks, unworked or simply prepared but not cut to shape;
powder and waste of these product +
0508 00 00 00 Coral and similar materials, unworked or simply prepared but not otherwise
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone,
unworked or simply prepared but not cut to shape, powder and waste thereof+
0509 00 Natural sponges of animal origin +
0510 00 00 00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not
dried; glands and other animal products used in the preparation of
pharmaceutical products, fresh, chilled, frozen or otherwise provisionally
preserved+
0511 Animal products not elsewhere specified or included; dead animals of Chapter
1 or 3, unfit for human consumption +
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in
growth or in flower; chicory plants and roots other than roots of heading
 12.12 :++
0601 10 90 00 — — other + +
0601 20 90 00 — — other + +
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn + +
0602 10 90 00 — — other + +
0602 20 90 00 — — other + +
0602 90 10 00 — — mushroom spawn + +
0602 90 41 00 — — — — — forest trees + +
0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared ++
0604 Foliage, branches and other parts of plants, without flowers or flower buds,
and grasses, mosses and lichens, being goods of a kind suitable for bouquets
or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or
otherwise prepared ++
0604 10 — Mosses and lichens + +
0604 91 — — Fresh + +
0701 Potatoes, fresh or chilled + +
0702 00 00 00 Tomatoes, fresh or chilled + +
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled + +
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or
chilled++
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled + +WT/ACC/UKR/110/Add.1
Page 39
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible
roots, fresh or chilled ++
0707 00 Cucumbers and gherkins, fresh or chilled + +
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled + +
0709 Other vegetables, fresh or chilled + +
0709 51 — — Mushrooms + +
0709 52 00 00 — — Truffles + +
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen + +
0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other preservative solutions), but unsuitable inthat state for immediate consumption+
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further
prepared ++
0712 30 00 00 — Mushrooms and truffles + +
0713 Dried leguminous vegetables, shelled, whether or not skinned or split + +
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar
roots and tubers with high starch or inulin content, fresh, chilled, frozen or
dried, whether or not sliced or in the form of pellets; sago pith ++
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled
or peeled ++
0802 Other nuts, fresh or dried, whether or not shelled or peeled + +
0802 21 00 — — In shell + +
0802 22 00 — — Shelled + +
0802 90 50 00 — — pine nuts + +
0803 00 Bananas, including plantains, fresh or dried + +
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or
dried ++
0805 Citrus fruit, fresh or dried + +
0806 Grapes, fresh or dried + +
0807 Melons (including watermelons) and papaws (papayas), fresh + +
0808 Apples, pears and quinces, fresh + +
0809 Apricots, cherries (sweet cherries), peaches (including nectarines), plums and
sloes, fresh++
0810 Other fruit, fresh + +
0810 10 —strawberries (wild strawberries) + +
0810 20 — raspberries, blackberries, mulberries and loganberries + +
0810 40 — Cranberries, bilberries and other fruits of the genus Vaccinium + +
0810 90 — other + +
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,
whether or not containing added sugar or other sweetening matter++
0811 10 — strawberries + +
0811 20 - Raspberries, blackberries, mulberries, loganberries, black, white or red
currants and gooseberries++
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas,
in brine, in sulphur water or in other preservative solutions), but unsuitable in
that state for immediate consumption +
0813 Fruit, dried, other than that of headings  08.01 to 08.06; mixtures of nuts or
dried fruits of this Chapter++
0814 00 00 00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphur water or in other preservativesolutions++
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins;
coffee substitutes containing coffee in any proportion ++
0901 90 10 — — coffee husks and skins + +
0902 Tea, whether or not flavoured + +
0903 00 00 00 Maté + +
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus
Capsicum or of the genus Pimenta ++
0905 00 00 00 Vanilla + +
0906 Cinnamon and cinnamon-tree flowers + +
0907 00 00 00 Cloves (whole fruit, cloves and stems). + +
0908 Nutmeg, mace and cardamoms + +
0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries + +
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other
spices ++
1001 Wheat and meslin + +WT/ACC/UKR/110/Add.1
Page 40
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
1002 00 00 00 Rye + +
1003 00 Barley + +
1004 00 00 00 Oats + +
1005 Maize (corn): + +
1006 Rice + +
1007 00 Grain sorghum + +
1008 Buckwheat, millet and canary seed; other cereals + +
1101 00 Wheat or meslin flour + +
1102 Cereal flours other than of wheat or meslin + +
1103 Cereal groats, meal and pellets + +
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled,
sliced or kibbled), except rice of heading  10.06; germ of cereals, whole,rolled, flaked or ground ++
1105 Flour, meal, powder, flakes, granules and pellets of potatoes + +
1106 Flour, meal and powder of the dried leguminous vegetables of heading
¹ 07.13, of sago or of roots or tubers of heading 07.14 or of the products ofChapter 8 ++
1107 Malt, whether or not roasted + +
1108 Starches; inulin + +
1109 00 00 00 Wheat gluten, whether or not dried + +
1201 00 Soya beans, whether or not broken + +
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or
broken++
1203 00 00 00 Copra + +
1204 00 Linseed, whether or not broken + +
1205 00 Rape or colza seeds, whether or not broken + +
1206 00 Sunflower seeds, whether or not broken + +
1207 Other oil seeds and oleaginous fruits, whether or not broken + +
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard + +
1209 Seeds, fruit and spores, of a kind used for sowing + +
1209 99 10 00 — — — seeds of forest trees + +
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of
pellets; lupulin ++
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily
in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes,
fresh or dried, whether or not cut, crushed or powdered ++
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh,
chilled, frozen or dried, whether or not ground; fruit stones and kernels and
other vegetable products (including unroasted chicory roots of the variety
Cichorium intybus sativum) of a kind used primarily for human consumption,not elsewhere specified or included++
1212 20 00 00 — Seaweeds and other algae + +
1213 00 00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed
or in the form of pellets++
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar forage products, whether or not in the
form of pellets ++
1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) +
1301 90 10 00 — — natural resin Chio (tree resin of kind Ðistasia lentisñus) +
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-
agar and other mucilages and thickeners, whether or not modified, derived
from vegetable products+
1302 19 05 00 — — — oily resin (oleoresin) vanilla +
1401 Vegetable materials of a kind used primarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cerealstraw, and lime bark) ++
1402 Vegetable materials of a kind used primarily as stuffing or as padding (for
example, kapok, vegetable hair and eel-grass), whether or not put up as alayer with or without supporting material ++
1403 Vegetable materials of a kind used primarily in brooms or in brushes (for
example, broomcorn, piassaba, couch-grass and istle), whether or not in hanks
or bundles ++
1404 Vegetable products not elsewhere specified or included + +WT/ACC/UKR/110/Add.1
Page 41
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
1501 00 Pig fat (including lard) and poultry fat, other than that of heading  02.09 or
15.03+
1502 00 Fats of bovine animals, sheep or goats, other than those of heading  15.03 +
1503 00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or
mixed or otherwise prepared+
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not
refined, but not chemically modified +
1505 Wool grease and fatty substances derived therefrom (including lanolin) +
1506 00 00 00 Other animal fats and oils and their fractions, whether or not refined, but not
chemically modified+
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically
modified+
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically
modified +
1509 Olive oil and its fractions, whether or not refined, but not chemically
modified +
1510 00 Other oils and their fractions, obtained solely from olives, whether or not
refined, but not chemically modified, including blends of these oils orfractions with oils or fractions of heading  15.09+
1511 Palm oil and its fractions, whether or not refined, but not chemically
modified +
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or
not refined, but not chemically modified +
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or
not refined, but not chemically modified +
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but
not chemically modified +
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions,
whether or not refined, but not chemically modified +
1516 Animal or vegetable fats and oils and their fractions, partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinised, whether or notrefined, but not further prepared +
1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils
or of fractions of different fats or oils of this Chapter, other than edible fats or
oils or their fractions of heading  15.16 +
1518 00 Animal or vegetable fats and oils and their fractions, boiled, oxidised,
dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas
or otherwise chemically modified, excluding those of heading  15.16; inediblemixtures or preparations of animal or vegetable fats or oils or of fractions of
different fats or oils of this Chapter, not elsewhere specified or included+
[1519]
1520 00 00 00 Glycerol, crude; glycerol waters and glycerol lye's +
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and
spermaceti, whether or not refined or coloured +
1522 00 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes+
1601 00 Sausages and similar products, of meat, meat offal or blood; food preparations
based on these products+
1602 Other prepared or preserved meat, meat offal or blood +
1603 00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates+
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish
eggs+
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved +
1701 Cane or beet sugar and chemically pure sucrose, in solid form + +
1702 Other sugars, including chemically pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with natural honey;
caramel +
1703 Molasses resulting from the extraction or refining of sugar +
1704 Sugar confectionery (including white chocolate), not containing cocoa + +
1801 00 0000 Cocoa beans, whole or broken, raw or roasted + +
1802 00 00 Cocoa shells, husks, skins and other cocoa waste + +
1803 Cocoa paste, whether or not defatted +WT/ACC/UKR/110/Add.1
Page 42
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
1804 00 00 Cocoa butter, fat and oil +
1805 00 00 Cocoa powder, not containing added sugar or other sweetening matter + +
1806 Chocolate and other food preparations containing cocoa + +
1901 Malt extract; food preparations of flour, meal, starch or malt extract, not
containing cocoa or containing less than 40 per cent by weight of cocoa
calculated on a totally defatted basis, not elsewhere specified or included;
food preparations of goods of headings ¹ 04.01 to 04.04, not containing cocoaor containing less than five per cent by weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or included ++
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether or not prepared ++
1903 00 00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes,
grains, pearls, siftings or in similar forms++
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal
products (for example, corn flakes); cereals (other than maize (corn)) in grain
form or in the form of flakes or other worked grains (except flour and meal),
pre-cooked, or otherwise prepared, not elsewhere specified or included ++
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar products ++
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved
by vinegar or acetic acid +
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid +
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or
acetic acid +
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic
acid, frozen, other than products of heading No.  20.06 +
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic
acid, not frozen, other than products of heading No.  20.06 +
2006 00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
(drained, glaced or crystallised)+
2007 Jams, fruit jellies, marmalades, fruit or nut pur йe and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other
sweetening matter +
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,
whether or not containing added sugar or other sweetening matter or spirit,
not elsewhere specified or included +
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or othersweetening matter +
2101 Extracts, essences and concentrates, of coffee, tea or mate and preparations
with a basis of these products or with a basis of coffee, tea or mat й; roasted
chicory and other roasted coffee substitutes, and extracts, essences andconcentrates thereof ++
2102 Yeast's (active or inactive); other single-cell micro-organisms, dead (but not
including vaccines of heading No.  30.02); prepared baking powders ++
2102 20 - Inactive yeast's; other single-cell micro-organisms, dead + +
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard ++
2104 Soups and broths and preparations therefor; homogenised composite food
preparations ++
2105 00 Ice cream and other edible ice, whether or not containing cocoa +
2106 Food preparations not elsewhere specified or included +
2106 10 — Protein concentrates and textured protein substances +
2201 Waters, including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured; ice and
snow +
2202 Waters, including mineral waters and aerated waters, containing added sugar
or other sweetening matter or flavoured, and other non-alcoholic beverages,
not including fruit or vegetable juices of heading No.  20.09 +
2203 00 Beer made from malt +
2204 Wine of fresh grapes, including fortified wines; grape must other than that of
heading No.  20.09 +
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic
substances +WT/ACC/UKR/110/Add.1
Page 43
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
2206 00 Other fermented beverages (for example, cider, perry, mead); mixtures of
fermented beverages and mixtures of fermented beverages and non-alcoholicbeverages, not elsewhere specified or included+
2207 Undenaturated ethyl alcohol of an alcoholic strength by volume of 80 per cent
or higher, ethyl alcohol and other spirits, denaturated, of any strength+
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80
per cent vol; spirits, liqueurs and other spirituous beverages+
2209 00 Vinegar and substitutes for vinegar obtained from acetic acid +
2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans,
molluscs or other aquatic invertebrates, unfit for human consumption; greaves++
2302 Bran, sharps and other residues, whether or not in the form of pellets, derived
from the sifting, milling or other working of cereals or of leguminous plants ++
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and
other waste of sugar manufacture, brewing or distilling dregs and waste,
whether or not in the form of pellets ++
2304 00 00 00 Oil-cake and other solid residues, whether or not ground or in the form of
pellets, resulting from the extraction of soyabean oil+
2305 00 00 00 Oil-cake and other solid residues, whether or not ground or in the form of
pellets, resulting from the extraction of ground-nut oil++
2306 Oil-cake and other solid residues, whether or not ground or in the form of
pellets, resulting from the extraction of vegetable fats or oils, other than those
of heading No.  23.04 or 23.05 ++
2307 00 Wine lees, argol +
2308 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not
elsewhere specified or included ++
2309 Preparations of a kind used in animal feeding +
2309 90 91 00 — — — — Beet-pulp with added molasses +
2401 Unmanufactured tobacco; tobacco refuse + +
2401 30 00 00 — Tobacco refuse + +
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes +
2403 Other manufactured tobacco and manufactured tobacco substitutes;
"homogenised" or "reconstituted" tobacco; tobacco extracts and essences ++
2501 00 Salt (including table salt and denatured salt) and pure sodium chloride,
whether or not in aqueous solution or containing added anti-caking or free-
flowing agents; sea water+
2505 Natural sands of all kinds, whether or not coloured, other than metalbearing
sands of Chapter 26+
2507 00 Kaolin and other kaolinic clays, whether or not calcined +
2801 Fluorine, chlorine, bromine and iodine +
2802 00 00 00 Sulphur, sublimed or precipitated; colloidal sulphur +
2803 00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or
included)+
2805 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium,
whether or not intermixed or interalloyed; mercury+
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid +
2807 00 Sulphuric acid; oleum +
2808 00 00 00 Nitric acid; sulphonitric acids +
2809 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids +
2810 00 Oxides of boron; boric acids +
2811 Other inorganic acids and other inorganic oxygen compounds of non-metals +
2812 Halides and halide oxides of non-metals +
2813 Sulphides of non-metals; commercial phosphorus trisulphide +
2814 Ammonia, anhydrous or in aqueous solution +
2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
peroxides of sodium or potassium+
2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of
strontium or barium+
2817 00 00 00 Zinc oxide; zinc peroxide +
2818 Artificial corundum, whether or not chemically defined; aluminium oxide;
aluminium hydroxide+
2819 Chromium oxides and hydroxides +
2820 Manganese oxides +
2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight
of combined iron evaluated as Fe2O3+WT/ACC/UKR/110/Add.1
Page 44
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
2822 00 00 00 Cobalt oxides and hydroxides; commercial cobalt oxides +
2823 00 00 00 Titanium oxides +
2824 Lead oxides; red lead and orange lead +
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases;
other metal oxides, hydroxides and peroxides+
2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts +
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide
oxides; iodides and iodide oxides+
2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites +
2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates +
2830 Sulphides; polysulphides +
2831 Dithionites and sulphoxylates +
2832 Sulphites; thiosulphates +
2833 Sulphates; alums; peroxosulphates (persulphates) +
2834 Nitrites; nitrates +
2835 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and
polyphosphates+
2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium
carbonate containing ammonium carbamate+
2837 Cyanides, cyanide oxides and complex cyanides +
2838 00 00 00 Fulminates, cyanates and thiocyanates +
2839 Silicates; commercial alkali metal silicates +
2840 Borates; peroxoborates (perborates) +
2841 Salts of oxometallic or peroxometallic acids +
2842 Other salts of inorganic acids or peroxoacids, excluding azides +
2844 Radioactive chemical elements and radioactive isotopes (including the fissile
or fertile chemical elements and isotopes) and their compounds; mixtures and
residues containing these products+
2845 Isotopes other than those of heading No.  28.44; compounds, inorganic or
organic, of such isotopes, whether or not chemically defined+
2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of
scandium or of mixtures of these metals+
2847 00 00 00 Hydrogen peroxide, whether or not solidified with urea +
2848 00 00 00 Phosphides, whether or not chemically defined, excluding ferrophosphorus +
2849 Carbides, whether or not chemically defined +
2850 00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically
defined, other than compounds which are also carbides of heading No.  28.49+
2851 00 Other inorganic compounds (including distilled or conductivity water and
water of similar purity); liquid air (whether or not rare gases have been
removed); compressed air; amalgams, other than amalgams of precious metals+
2851 00 50 00 – cyanogen chloride +
2851 00 80 00 – other +
2901 Acyclic hydrocarbons +
2902 Cyclic hydrocarbons +
2903 Halogenated derivatives of hydrocarbons +
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or
not halogenated+
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives+
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives+
2907 Phenols; phenol-alcohols +
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
phenol-alcohols+
2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol- phenols, alcohol
peroxides, ether peroxides, ketone peroxides (whether or not chemically
defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives+
2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-
membered ring, and their halogenated, sulphonated, nitrated or nitrosated
derivatives+
2911 00 00 00 Acetals and hemiacetals, whether or not with other oxygen function, and their
halogenated, sulphonated, nitrated or nitrosated derivatives+
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of
aldehydes; paraformaldehyde+
2913 00 00 00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of
heading No.  29.12+WT/ACC/UKR/110/Add.1
Page 45
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
2914 Ketones and quinones, whether or not with other oxygen function, and their
halogenated, sulphonated, nitrated or nitrosated derivatives+
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives+
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their
anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives+
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives+
2918 Carboxylic acids with additional oxygen function and their anhydrides,
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives+
2919 00 Phosphoric esters and their salts, including lactophosphates; their
halogenated, sulphonated, nitrated or nitrosated derivatives+
2920 Esters of other inorganic acids (excluding esters of hydrogen halides) and
their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives+
2921 Amine-function compounds +
2922 Oxygen-function amino-compounds +
2923 Quaternary ammonium salts and hydroxides; lecithins and other
phosphoaminolipids+
2924 Carboxyamide-function compounds; amide-function compounds of carbonic
acid+
2925 Carboxyimide-function compounds (including saccharin and its salts) and
imine-function compounds+
2926 Nitrile-function compounds +
2927 00 00 00 Diazo-, azo- or azoxy-compounds +
2928 00 Organic derivatives of hydrazine or of hydroxylamine +
2929 Compounds with other nitrogen function +
2930 Organo-sulphur compounds +
2931 00 Other organo-inorganic compounds +
2932 Heterocyclic compounds with oxygen hetero-atom (s) only +
2933 Heterocyclic compounds with nitrogen hetero-atom (s) only +
2934 Nucleic acids and their salts; other heterocyclic compounds +
2935 00 Sulphonamides +
2936 Provitamins and vitamins, natural or reproduced by synthesis (including
natural concentrates), derivatives thereof used primarily as vitamins, and
intermixtures of the foregoing, whether or not in any solvent+
2942 00 00 00 Other organic compounds +
3101 00 00 00 Animal or vegetable fertilisers, whether or not mixed together or chemically
treated; fertilisers produced by the mixing or chemical treatment of animal or
vegetable products+
3102 Mineral or chemical fertilisers, nitrogenous +
3103 Mineral or chemical fertilisers, phosphatic +
3104 Mineral or chemical fertilisers, potassic +
3105 Mineral or chemical fertilisers containing two or three of the fertilising
elements nitrogen, phosphorus and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages of a gross weight not
exceeding 10 kg+
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and
other derivatives+
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning substances; enzymaticpreparations for pre-tanning+
3203 00 Colouring matter of vegetable or animal origin (including dyeing extracts but
excluding animal black), whether or not chemically defined; preparations as
specified in Note 3 to this Chapter based on colouring matter of vegetable oranimal origin+
3204 Synthetic organic colouring matter, whether or not chemically defined;
preparations as specified in Note 3 to this Chapter based on synthetic organiccolouring matter; synthetic organic products of a kind used as fluorescent
brightening agents or as luminophores, whether or not chemically defined+
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and
plant-growth regulators, disinfectants and similar products, put up in forms orpackings for retail sale or as preparations or articles (for example, sulphur-
treated bands, wicks and candles, and fly-papers+WT/ACC/UKR/110/Add.1
Page 46
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
4101 Raw hides and skins of bovine or equine animals (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned, parchment-dressed orfurther prepared), whether or not dehaired+
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further prepared),whether or not with wool on or split, other than those excluded by note 1 c) to
this chapter+
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-dressed or further prepared), whether ornot dehaired or split, other than those excluded by note 1 (b) or c) to this
chapter+
4201 00 00 00 Saddlery and harness for any animal (including traces, leads, knee pads,
muzzles, saddle cloths, saddle bags, dog coats and the like), of any material+
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks,handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases,
tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of leather or ofcomposition leather, of sheeting of plastics, of textile materials, of vulcanised
fibre or of paperboard, or wholly or mainly covered with such materials or
with paper)+
4203 Articles of apparel and clothing accessories, of leather or of composition
leather+
4204 00 Articles of leather, or of composition leather, of a kind used in machinery or
mechanical appliances or for other technical uses+
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in
chips or particles; sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms+
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly
squared+
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not
sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of walking-sticks, umbrellas,
tool handles or the like; chipwood and the like+
4405 00 00 00 Wood wool; wood flour +
4406 Railway or tramway sleepers (cross-ties) of wood +
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed,
sanded or finger-jointed, of a thickness exceeding 6 mm+
4408 Veneer sheets and sheets for plywood (whether or not sliced) and other wood
sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm+
4409 Wood (including strips and friezes for parquet flooring, not assembled)
continuously shaped (tongued, grooved, rebated, chamfered, V-jointed,beaded, moulded, rounded or the like) along any of its edges or faces, whether
or not planed, sanded or finger-jointed+
4410 Particle board and similar board of wood or other ligneous materials, whether
or not agglomerated with resins or other organic binding substances+
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with
resins or other organic binding substances+
4412 Plywood, veneered panels and similar laminated woods +
4414 00 Wooden frames for paintings, photographs, mirrors or similar objects +
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-
drums of wood; pallets, box pallets and other load boards, of wood; palletcollars of wood+
4416 00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of
wood, including staves+
4418 Builders' joinery and carpentry of wood, including cellular wood panels,
assembled parquet panels, shingles and shakes+
4419 00 Tableware and kitchenware, of wood +
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery,
and similar articles, of wood; statuettes and other ornaments, of wood;
wooden articles of furniture not falling in Chapter 94+
4420 10 19 00 — — of wood of other species +
4420 90 99 00 — — — of wood of other species +
4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or
ground cork+
4501 90 00 00 — other +WT/ACC/UKR/110/Add.1
Page 47
Code of Goods
according to HS
96Description of goods according to the HS 96 Sanitary Phytosanitary
4601 Plaits and similar products of plaiting materials, whether or not assembled
into strips; plaiting materials, plaints and similar products of plaitingmaterials, bound together in parallel strands or woven, in sheet form, whether
or not being finished articles (for example, mats, matting, screens)+
4707 Recovered (waste and scrap) paper or paperboard +
4707 30 10 00 — — Old and unsold newspapers and magazines, telephone directories,
brochures and advertising materials+
4707 30 90 00 — — other +
4707 90 — other, including unsorted waste and scrap +
4801 00 Newsprint, in rolls or sheets +
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets),
creped, crinkled, embossed or perforated, in rolls or sheets, other than paperof the kind described in heading No.  48.03+
4819 Cartons, boxes, cases, bags and other packing containers, of paper,
paperboard, cellulose wadding or webs of cellulose fibres; box files, letter
trays, and similar articles, of paper or paperboard of a kind used in offices,shops or the like+
4823 Paper and paperboard, cellulose wadding and webs of cellulose fibres, cut to
size or shape; other articles of paper pulp, paper, paperboard, cellulosewadding or webs of cellulose fibres, other+
5101 Wool, not carded or combed +
5103 Waste of wool or of fine or coarse animal hair, including yarn waste but
excluding garnetted stock+
5104 00 00 00 Garnetted stock of wool or of fine or coarse animal hair +
5105 Wool or fine or coarse animal hair, carded or combed (including combed
wool in fragments)+
5201 00 Cotton, not carded or combed +
5202 Cotton waste (including yarn waste and garnetted stock) +
5203 00 00 00 Cotton, carded or combed +
5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of
cotton, not put up for retail sale+
5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste
and garnetted stock)+
5301 30 — flax tow and waste +
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste
of true hemp (including yarn waste and garnetted stock)+
5302 90 00 00 — other +
5303 Jute and other textile bast fibers (excluding flax, true hemp and ramie), raw or
processed but not spun; tow and waste of these fibres (including yarn waste
and garnetted stock)+
5303 90 00 00 — other +
5304 Sisal and other textile fibres of the genus Agave, raw or processed but not
spun; tow and waste of these fibres (including yarn waste and garnetted stock)+
5304 90 00 00 — other +
5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other
vegetable textile fibres, not elsewhere specified or included, raw or processed
but not spun; tow, noils and waste of these fibres (including yarn waste and
garnetted stock)+
5306 Flax yarn +
5307 Yarn of jute or of other textile bast fibres of heading 53.03 +
5308 Yarn of other vegetable textile fibers, paper yarn +
5601 Wadding of textile materials and articles thereof; textile fibers, not exceeding
5 mm in length (flock), textile dust and mill naps+
6305 Sacks and bags, of a kind used for the packing of goods +
6305 10 10 00 — — used +
6309 00 00 00 Worn clothing and other worn articles +
6310 Used or new rugs, scrap twine, cordage, rope and cables, and worn out articles
of twine, cordage, rope or cables, of textile materials+
9705 00 00 00 Collections and collectors' pieces of zoological, botanical, mineralogical,
anatomical, historical, archaeological, palaeontological, ethnographic or
numismatic interest+WT/ACC/UKR/110/Add.1
Page 48ANNEX 8
Action Plan for Resolution of Problem Issues of Sanitary and Phytosanitary
Control in Ukraine, in Particular at the State Border
Measures in 2002
1.1. Identification of priority EU legislative
norms for sanitary and phytosanitary control
with the aim of adapting Ukrainian legislation in
accordance with said normsMonitoring sanitary and epidemiological actions by
countries exporting and importing groups of goods,
which comprise a substantial portion of the foreign
trade of Ukraine.  Creation of a database ofstandards, instructions of recommendations as to
sanitary and phytosanitary control of imports by
countries that are strategic partners of Ukraine andEU member states (in English and Ukrainian).
Identification of the standards, instructions or
recommendations as to sanitary and phytosanitarymeasures by countries that are strategic partners of
Ukraine, which have the greatest influence on trade
and development and demand priorityestablishment, elaboration and implementation in
UkraineFirst half of the
yearImplementation of measure within the framework of the
Joint Commission. Implementation of EU technical
assistance projectMinistry of the Economy
Ministry of Health
Ministry of Agrarian Policy
Ministry of EcologicalResources
State Border Committee
State Customs CommitteeMinistry of Justice
1.2. Development of a model for reforming thesystem of sanitary and phytosanitary control inUkraine, in particular at the state border, in
accordance with the norms of the WTO and EU
and the provisions of the InternationalConvention on the Harmonization of Frontier
Controls of GoodsConducting a comparative analysis of the types and
systems of sanitary and phytosanitary control inUkraine, in particular at the state border, with the
requirements of the WTO, EU and the basic
provisions of the International Convention on theHarmonization of Frontier Controls of Goods.
Preparing a model for reforming the system of
sanitary and phytosanitary control, in particular:A list of institutional changes (including the
transfer of ecological and sanitary types of control
from the state border control function to thecustoms control function);  A list of required
amendments and additions to the normative and
legislative base of Ukraine; A concept andtechnical assignment for the creation in the Internet
of an open access server for databases of certified,
licensed and registered goods and production as to
identification by the relevant controlling authorities
of the veracity of information on clearance ofsanitary and phytosanitary controls; A concept and
technical assignment for enhancing customs
information systems, and integration of databasesof goods certified, registered and licensed in
Ukraine in customs information systems.
Developing draft normative and legislative acts, inparticular as to establishment of administrative and
criminal liability by the owner of a freight
consignment for importation of spoiled goods orgoods whose use is forbidden, in accordance with
the conclusions of state controlling authorities, andFirst half of the
yearImplementation of measure within the framework of the
Joint Commission.  Implementation of EU technicalassistance projectMinistry of the Economy
Ministry of HealthMinistry of Agrarian Policy
Ministry of Ecological
ResourcesState Border Committee
State Customs Committee
Ministry of JusticeWT/ACC/UKR/110/Add.1
Page 49including a procedure for their return beyond the
bounds of Ukraine
1.3. Development of a program for reforming the
system of sanitary and phytosanitary control, in
particular at the state border of Ukraine, inaccordance with the requirements of the WTO
and EUPreparation of a list of measures as to reformation
of the system of sanitary and phytosanitary control,
in particular at the state border of Ukraine;Development of a mechanism for financial, legal
and organizational support for the implementation
of the enumerated measuresSecond half of the
yearImplementation of measure within the framework of the
Joint Commission.  Implementation of technical
assistance projectMinistry of the Economy
Ministry of Health
Ministry of Agrarian PolicyMinistry of Ecological
Resources
State Border CommitteeState Customs Committee
Ministry of Justice
2. Development of requirements for information
support to the system of sanitary and phyto-
sanitary control in Ukraine and consumer rights
protection on the basis of contemporaryinformation and telecommunications
technologiesDefinition of a single standard for databases
including use of the Harmonized System of
Description and Coding of Goods and the European
System of Classifiers CPV.  Securing hardware andsoftware compatibility of information systems.
Preparing requirements as to telecommunications
infrastructure.  Ensuring compatibility of databaseswith customs information systemsFirst quarter Creation of an inter-agency group on the introduction of
information systems on sanitary and phytosanitary
control.  Implementing measures of the Plan on
Implementation of Priority Directions of the Program ofIntegration of Ukraine into the EU for 2002 and
implementation of priority measures of the National
Program of InformatizationMinistry of the Economy
State Committee on
Communications
Ministry of HealthMinistry of Agrarian Policy
Ministry of Ecological
ResourcesState Standards Committee
State Customs Committee
Ministry of Justice
3. Creation of databases for information supportof central executive bodies and their services, as
to tracking and analysis, and identification of the
veracity of clearance of the following types ofsanitary and phytosanitary controls:
certification; licensing; registration of pesticides
and agro-chemicals, positive conclusions ofenvironmental assessments, et. Al.; registration
of food products, food raw materials, allied
materials (State Register), positive conclusionsof sanitary-hygienic analyses; positive
conclusions of veterinary-sanitary and
phytosanitary assessments, quarantine permitsPurchase of data base management system.
Creation of databases and user interface.  Creation
of conditions and protocols for database access and
useSecond and Third
quartersImplementing measures of the Plan on Implementation
of Priority Directions of the Program of Integration of
Ukraine into the EU for 2002 and implementation of
priority measures of the National Program ofInformatization.  Drafting and adoption of the relevant
normative and legislative actsMinistry of Economy
State Committee on
Communications
State Standards CommitteeMinistry of Ecological
Resources
Ministry of HealthMinistry of Agrarian Policy
State Customs Service
4. Creating and open access Internet server
of the following databases:  certified,
licensed, registered goods and conclusionsof sanitary and phytosanitary assessmentsfor identification by the relevant control
authorities of the veracity of certificates of
clearance of sanitary and phytosanitarycontrols;  standards, instructions orrecommendations as to sanitary and
phytosanitary control of imports by
countries that are the main trade partners ofUkraine (in English and Ukrainian);laws of Ukraine on the order and
procedures of sanitary and phytosanitary
control, in particular at state bordercrossing points.Developing conditions and order of server
support  Purchase of software and hardware
Server creationSecond half of
the yearImplementation of EU technical assistance
projectsMinistry of the Economy
Ministry of Health
Ministry of ecologicalResourcesMinistry of Industrial
Policy
Ministry of JusticeState Standards CommitteeState Customs Service
State Border Committee
5.Integration of databases on goodscertified, registered and licensed in UkraineDevelopment and introduction into customs
information services of integrated databaseSecond half of
the yearImplementation within the bounds of an inter-
agency group on the introduction of informationState Customs Service
State Committee onWT/ACC/UKR/110/Add.1
Page 50into customs information systems modules.  Development of conditions and
order of support for integrated database
modules, preparation of relevant draft
normative and legislative acts.systems on sanitary and phytosanitary control.
Implementing measures of the Plan on
Implementation of Priority Directions of the
Program of Integration of Ukraine into the EU for2002 and implementation of priority measures ofthe National Program of Informatization.
Drafting and adoption of the relevant normative
and legislative acts.Communications
Ministry of the Economy
Ministry of Health
Ministry of EcologicalResourcesMinistry of Agrarian Policy
Ministry of Justice
State Standards Committee
Measures for 2003
1. Establishing a national informationcenter on sanitary and phytosanitary
measuresEstablishing a national information center as
provided by Article VII of the Agreement on
the Application of Sanitary and Phytosanitary
MeasuresFirst half of the
yearTechnical assistance project implementation
Drafting and adoption of an act of the Cabinet of
Ministers of Ukraine on Establishment and
Support for the Activities of an InformationCenterMinistry of the Economy
Ministry of Health
Ministry of Ecological
ResourcesMinistry of Agrarian Policy
2. Implementation of the program forreforming the system of sanitary andphytosanitary control, in particular at thestate borderInstitutional changes.  Development of
normative and legislative acts.  Introductionof global technologies and methodologies ofsanitary and phytosanitary control.Throughout the
yearLegislative changes and institutional
transformations, re-training of personnel, otherMinistry of the Economy
Ministry of HealthMinistry of EcologicalResources
Ministry of Agrarian Policy
Ministry of JusticeState Standards CommitteeState Customs Service
State Border CommitteeWT/ACC/UKR/110/Add.1
Page 51
ANNEX 9
Free Economic Zones
North Crimean Experimental Economic Zone Sivash
Pursuant to requirements of the Law of Ukraine of 23 February 1996 No. 65/96-VR On
Specific Aspects of Currency Regulation and Taxation of Subjects of the North-CrimeanExperimental Economic Zone Sivash, all raw and other materials, equipment and other hardware
(save for excisable goods) imported into Ukraine for the purposes of own production by subjects of
NEEZ "Sivash" shall be relieved from the import duty and value added tax.
Trancarpathian Region
Pursuant to requirements of the Law of Ukraine of 24 December 1998 No. 357-XIV On
Special Regime of Investment Activity in Transcarpathian region, a special investment regime shall
be introduced for the period of 15 years with respect to investment projects implementation in priorityareas of economic activity as specified in the list determined by the Cabinet of Ministers of Ukraine.
Special investment regime provides for an at most five year exemption from the import duty
and value added tax during the importation into Ukraine equipment and other hardware (save for
excisable goods) required for the investment project implementation.
In the event of alienation of the aforementioned equipment and hardware prior to the
expiration of the investment project implementation period, the import duty and VAT shall be
collected following the procedure applying to goods import.
Spa and Resort-Type Special Economic Zone "Kurortopolis-Truskavets" (SEZ "Trukavets")
Pursuant to the Law of Ukraine of 18 March 1999 No. 514 - XIV On Spa and Resort Type
Special Economic Zone "Kurortopolis-Truskavets", the SEZ "Trukavets" is established for the periodof 20 years within the administrative and territorial limits of the city of Truskavets of Lviv region.
The import duty exemption shall apply to SEZ enti ties importing into the territory of the SEZ
duly registered medical preparations specified in the list determined by the Cabinet of Ministers of
Ukraine, as well as equipment and other hardware and spare parts and components to them, software
of intellectual property objects (save for excisable goods) for the purposes of own productionassociated with the implementation of investment projects approved by the executive committee of
Truskavets city council.
The VAT exemption shall apply to transactions involving importation (forwarding) of duly
registered medical preparations specified in the list determined by the Cabinet of Ministers of
Ukraine, as well as equipment and other hardware and spare parts and components to them, software
of intellectual property objects (save for excisable goods) imported (forwarded) into the SEZ territory
for the purposes of own production associated with the implementation of investment projects
approved by the executive committee of Truskavets city council.
Special Economic Zone "Yavoriv" (SEZ "Yavoriv")
Pursuant to the Law of Ukraine of 15 January 1999 No. 403 - XIV On Special Economic
Zone "Yavoriv", a SEZ "Yavoriv " shall be established for the period until 1 January 2020 within
administrative and territorial limits of Yavoriv district of Lviv oblast with exception of the areascovered by the test-range and military units deployment.WT/ACC/UKR/110/Add.1
Page 52
Subjects of SEZ "Yavoriv" importing into the territory of SEZ "Yavoriv" (save for the
territory of vehicles port "Krakowets") equipment and other hardware and spare parts and components
to them (save for excisable goods) for the purposes of own production associated with the
implementation of investment projects approved by Yavoriv district state administration shall be
exempted from import duty payment for the period of the investment project implementation providedthat this period will not exceed five years.
VAT exemption shall apply to transactions involving importation (forwarding) of equipment
and other hardware and spare parts and components to them (save for excisable goods) imported
(forwarded) into the SEZ territory by subjects of  SEZ "Yavoriv" for the purposes of own production
associated with the implementation of investment  projects approved by Yavoriv district state
administration.
Import by business entities of SEZ "Yavoriv" of goods and other articles for the needs of own
production into the SEZ territory, as well as export of goods and other articles whether finished or
adequately processed or reprocessed with the SEZ territory shall not be subject to licensing or quotas
unless otherwise required under international treaties to which Ukraine is a party.
Foreign trade activities performed within SEZ "Y avoriv" shall be subject to the goods import
(export) regime and other non-tariff regulation measures as stipulated under applicable laws ofUkraine.
A vehicles port "Krakowets" shall be established in the neighborhood of Krakowets border
patrol checkpoint.
Special customs regime shall be established at Krakowets vehicles port whereunder the
following procedure of goods importation (exportation) shall apply:
- in the event of import of goods and other articles (save for excisable goods) from outside
of the customs territory of Ukraine into the territory of Krakowets vehicles park for the
purposes of their use within Krakowets vehicles park, no import duty and VAT shall be
collected;
- in the event of import into the customs territory of Ukraine from the territory of
Krakowets vehicles park of goods and other articles that had been previously moved out
of the customs territory into the territory of Krakowets vehicles park, taxes shall be paid
following the procedure as required under laws of Ukraine governing the taxation of
goods being imported;
- in the event of export from the territory of Krakowets vehicles park from outside of the
customs territory of Ukraine of goods and other articles finished or adequately processed
or reprocessed within Krakowets vehicles park, the export duty and excise duty shall becollected while the VAT shall be collected at a zero rate;
- in the event of export from the territory of Krakowets vehicles park to destinations
outside of the customs territory of Ukraine of goods and other articles previously
imported from outside of the customs territory of Ukraine into the territory of Krakowets
vehicles park, no export duty, VAT and excise duty shall be collected;
- in the event of export of goods and other articles (save for excisable goods) from the
customs territory of Ukraine into the territory of Krakowets vehicles park, no export duty
shall be collected while VAT shall be collected at a zero rate;
- in the event of import of goods and other articles into the territory of Krakowets vehicles
park for the purposes of transit via the territory of the vehicles park, all taxes and chargesshall be collected in accordance with requirements of applicable laws of Ukraine;
- in other cases, taxation shall comply with the procedure specified by applicable laws of
Ukraine.WT/ACC/UKR/110/Add.1
Page 53
Transactions involving import into the customs territory of Ukraine of goods and other
articles goods and other articles finished or ade quately processed or reprocessed within Krakowets
vehicles park shall not be tax exempted.
Special Economic Zone "Slavutych" (SEZ "Slavutych")
Pursuant to the Law of Ukraine of 3 June 1999 No. 721 - XIV Special Economic Zone
"Slavutych" , a special economic zone "Slavutych" is established for the period expiring on
1 January 2010 within the administrative and territorial limits of the city of Slavutych of Kyiv region.
Under the special legal regime established within the SEZ, import duty exemption shall apply
for the period of investment projects implementation provided, however, that the said period does not
exceed five years, to subjects of SEZ "Slavutych" importing into the territory of SEZ "Slavutych" raw
and other materials, equipment and other hardware, spare parts and components to them, vehicles
covered by the list and import importation procedure determined by the Cabinet of Ministers ofUkraine and required for the purposes of own production associated with investment projects
implementation.
VAT exemption shall apply for the period of investment projects implementation provided,
however, that the said period does not exceed five years, to transactions involving importation
(forwarding) of equipment and other hardware and spare parts and components to them (save forexcisable goods) into the territory of SEZ "Slavuty ch" by subjects of SEZ "Slavutych" of raw and
other materials, equipment and other hardware, spare parts and components to them, vehicles covered
by the list and import importation procedure determined by the Cabinet of Ministers of Ukraine and
required for the purposes of own production associated with investment projects implementation.
The above described additional preferences shall not apply to the importation into the customs
territory of Ukraine of excisable goods.
Donetsk Region
Pursuant to the Law of Ukraine of 24 Dece mber 1998 No. 356 - XIV On Special Economic
Zones and Special Investment Regime in Donetsk Region, special economic zones "Azov" and
"Donetsk" have been created while special investment regime has been established within prioritydevelopment territories in Donetsk region.
The special economic zone "Azov" and the special economic zone "Donetsk" are created for
the period of 60 years.
The following procedure shall apply to goods and other articles importation into and
exportation from the territory of the special economic zones "Azov" and "Donetsk":
- in the event of import of goods and other articles (save for excisable goods) from outside
of the customs territory of Ukraine into the territory of the special economic zones for thepurposes of their use within the territory of these zones, no import duty and VAT shall be
collected;
- in the event of import into the customs territory of Ukraine from the territory of the
special economic zones of goods and other articles that had been previously imported
from outside of the customs territory into the territory of these zones, taxes shall be paidfollowing the procedure as required under laws of Ukraine governing the taxation of
goods being imported;
- in the event of import into the customs territ ory of Ukraine from the territory of special
economic zones of goods and other articles finished or adequately processed orWT/ACC/UKR/110/Add.1
Page 54
reprocessed within the special economic zones, the VAT and excise duty shall be
collected following the procedure applying to the free use within Ukraine;
- in the event of export from the territory of special economic zones to destinations outside
of the customs territory of Ukraine of manufactured goods and other articles, including
those finished or adequately processed or reprocessed, from outside of the customsterritory of Ukraine, no export duty and excise duty shall be collected, while VAT shall
be collected at a zero rate;
- in the event of export from the territory of special economic zones of goods and other
articles previously imported from outside of the customs territory of Ukraine, to
destinations outside of the customs territory of Ukraine, no export duty, VAT and excise
duty shall be collected;
- in the event of export of goods and other articles (save for excisable goods) from the
customs territory of Ukraine into the territory of special economic zones, no export duty
shall be collected while VAT shall be collected at a zero rate;
- in the event of import of goods and other articles into the territory of special economic
zones for the purposes of transit via the territory of these zones, all taxes and charges shall
be collected in accordance with requirements of applicable laws of Ukraine;
- in other cases, taxation shall comply with the procedure specified by applicable laws of
Ukraine.
The customs value of goods and other articles referred to in Para. (b) does not include the cost
of services related to the storage of goods and other articles, their finishing, sorting, packaging etc.
performed within the territory of the special economic zone "Azov".
The described procedures of import of goods and other articles into the territory of these
zones, as well as export of goods and other articles outside of these zones shall not apply to barter
operations.
Customs duties in accordance with requirements of applicable laws shall be levied on customs
clearance of goods and other articles, as well as on their being under customs control within specialeconomic zones.
Import into the territory of special economic zones by business entities of goods and other
articles for the purposes of own production, as well as export of goods and other articles finished or
adequately processed or reprocessed within these zones, shall not be subject to licensing or quotas
unless otherwise required by international treaties to which Ukraine is a party.
Foreign trade activities performed within special economic zones shall be subject to the goods
import (export) regime and other non-tariff regulation measures as stipulated under applicable laws ofUkraine.
The special investment regime shall be establis hed within priority development territories for
the period of 30 years and shall apply to priority types of economic activity specified in the list
determined by the Cabinet of Ministers of Ukraine.
The following communities shall refer to prio rity development territories within their
respective administrative and territorial limits: cities Vuhledar, Horlivka, Dzerzhynsk, Dimitrov,
Dobropillia, Donetsk, Yenakieve, Zhdanivka, Kirovske, Krasnoarmiysk, Makiyivka, Marioupol,
Novohorodivka, Selidove, Snizhne, Torez, Shakhtarsk, as well as Volnovassky and Maryinsky
districts.
Special economic zones "Donetsk" and "Azov" shall not be included in the priority
development territories.WT/ACC/UKR/110/Add.1
Page 55
Special investment regime shall cover bu siness entities implementing within priority
development territories investment projects approved by the Verkhovna Rada of Ukraine in priority
areas of economic activity in conformity with contracts.
In compliance with this regime, import duty exemption for the period of the investment
project implementation provided however that such period does not exceed five years, shall cover raw
and other materials, articles, equipment and other hardware (save for excisable goods), while VAT
exemption shall apply to equipment and hardware at the time of their importation into Ukraine.
Luhansk Region
The Law of Ukraine of 15 July 1999 No. 970- ХІV On Special Investment Regime Within
Priority Development Territories of Luhansk region establishes a special investment regime for the
period of 30 years within priority development territories with respect to investment projects
implementation in priority sectors (subsectors) and at enterprises specified in the list determined bythe Cabinet of Ministers of Ukraine.
The following communities shall refer to prio rity development territories within their
respective administrative and territorial limits: cities Bryanka, Pervomaysk, Stakhanov, Kransyi Luch,
as well as Antratsyt district of Luhansk region.
Special investment regime applies to business entities implementing, following the procedure
established hereunder, investment projects with the value thereof being equivalent to at least:
- US$500,000 - in the case of an investment project implemented in agricultural sectors,
processing industry and health care;
- US$700,000 - in the case of an investment project implemented in construction and
transportation sectors;
- US$1 million - in the case of an investment project implemented in mining industry,
power generation, coke production, chemical industry and machine building.
The described investment regime provides for the exemption for the period of the investment
project implementation provided however that su ch period does not exceed five years from import
duty payment by business entities importing into the customs territory of Ukraine raw and othermaterials (save for excisable goods) for the purposes of investment projects implementation in
accordance with the procedure established hereunder.
VAT exemption shall also apply for the period of the investment project implementation
provided however that such period does not exceed fi ve years, to operations involving import into the
customs territory of Ukraine of equipment and other hardware required for the investment project
implementation following the procedure established hereunder.
Kharkiv
The Law of Ukraine of 11 May 2000 No. 1714- ІІІ On Special Investment Regime Within the
Territory of the City of Kharkiv establishes a special investment regime for the period of 30 years in
the city of Kharkiv within its administrative and territorial limits with respect to investment projects
implementation in priority types of economic activity specified in the list determined by the Cabinet
of Ministers of Ukraine.  
Special investment regime provides for taxation and customs benefits granted for business
entities registered in Kharkiv and implementing, su bject to agreements (contracts) entered into with
the executive committee of Kharkiv C ity Council, investment projects in priority areas of economic
activity in the city of Kharkiv the value of such agreements (contracts) being equivalent to at least:WT/ACC/UKR/110/Add.1
Page 56
- US$3 million - in metallurgy and metal treatment, machines and equipment building,
electrical, electronic and transportation equipment;
- US$1 million - in power, gas and water genera tion, coke production, production of other
non-metal mineral fertilizers, transport, communication, metal waste and scrap processing
and recycling;
- US$700,000 - in construction, sanitation, streets cleaning and waste treatment, chemical
production, pulp and paper works, furniture production, printing industry;
- US$500,000 - in food and agricultural produce processing, textile and tailoring industries;
leather clothes and footwear production, in education, health care, social work, and in
research and development in the field of sciences and technology.
Special taxation regime provides for import duty exemption, for the period of the investment
project implementation provided however that such  period does not exceed five years, of business
entities importing the following items into the cu stoms territory of Ukraine – into the territory of
Kharkiv – for the needs of own production associated with said investment projects implementation
subjects to agreements (contracts) concluded with the City Council:
- raw and other materials the list and amounts of which are determined in accordance with
the procedure established by the Cabinet of Ministers of Ukraine;
- equipment and other hardware, components and spare parts for same.
This benefit shall not apply in the event of importation of excisable goods into the customs
territory of Ukraine.
VAT exemption shall also apply for the period of the investment project implementation
provided however that such period does not exceed  five years, to operations involving import by
business entities into the customs territory of Ukraine – into the territory of Kharkiv – of  equipment
and other hardware, as well as spare parts and components for those required for the needs of own
production associated with said investment projects implementation subjects to agreements (contracts)
concluded with the City Council.
This benefit shall not apply to import into the customs territory of Ukraine of excisable goods.Shostka
The Decree of the President of Ukraine of 27 July 1999 No. 726/99 On Special Investment
Regime Within the Territory of the City of Shostka of Sumy Region establishes, effective as of
1 January 2000, a special investment regime for the period of 30 years in the city of Shostka with
respect to investment projects implementation in pr iority types of economic activity specified in the
list determined by the Cabinet of Ministers of Ukraine.
Special investment regime provides for taxation and customs benefits granted for business
entities registered in Shostka and implementing, su bject to agreements (contracts) entered into with
the executive committee of Shostka C ity Council, investment projects in priority areas of economic
activity in the city of Shostka the value of such agreements (contracts) being equivalent to at least:
- US$200,000 - in food and agricultural produce processing, wood and timber production,
in health care;
- US$500,000 - in construction, waste treatment, power generation by thermal power
plants, heat generation and distribution;
- US$1 million - in machines and equipment production, powder metallurgy and chemical
production, oil refining.WT/ACC/UKR/110/Add.1
Page 57
Special investment regime provides for import duty exemption for the period until the facility
commissioning being however not longer than five years applying to raw and other materials (list of
which to be determined as per procedure established by the Cabinet of Ministers of Ukraine),
equipment and other hardware, as well as spare parts and components for those (save for excisable
goods), and VAT exemption applying to equipment and other hardware, as well as spare parts andcomponents for those (save for excisable goods) at the time of the said items importation into Ukraine
with the view of their use exclusively for the purpose of investment projects implementation.
The described benefits apply as at the time of a business entity's entering into an agreement
(contract) with the executive committee of Shostka City Council.
Crimea
The Law of Ukraine of December 2000 No. 2189- Ш On Special Investment Regime Within
Priority Development Territories and On Special Economic Zone "Port Crimea" in the AutonomousRepublic of Crimea establishes a special investment regime for the period of 30 years within priority
development territories, and provides for the procedure of establishment, operation and liquidation of
a special economic zone "Port Crimea" in the Autonomous Republic of Crimea.
Special investment regime applies to business entities implementing investment projects in
priority areas of economic activity in the city within priority development territories. The list ofpriority types of activity shall be determined for each priority development territory by the Council of
Ministers of the Autonomous Republic of Crimea subj ect to approval from the Cabinet of Ministers of
Ukraine.
The following communities shall refer to prio rity development territories: Great Yalta,
Alushta, Sudak, Feodosia, Sivash, Kerch, Eastern Crimea.
Special investment regime provides for taxation and customs benefits granted for business
entities duly registered in respective priority development territories and implementing, subject to
agreements (contracts) entered into with the executive committee of local self-governments,
investment projects the value of such agreements (contracts) being equivalent to at least:
- US$100,000 - in types of activity associated with preservation of historical and natural
wealth, research and development in information technologies, in the field of culture and
sports, in public services, cleaning, in forestry, in production of sports and haberdashery
items, toys and souvenirs;
- US$200,000 - in activities related to health care, agriculture and fishery, food processing
and textile industry, agricultural; produce processing, furniture production, wood and
timber processing and wooden articles production;
- US$500,000 - in operation of resort and recreation facilities, hotels and restaurants,
transportation and communication, construction, waste treatment, provision of services in
the field of tourism, leisure and entertainment;
- UUS$1 million - in mining and processing industries, in power, gas and water generation;
Special investment regime does not apply to activities in the sphere of gambling industry.
Special investment regime provides for import duty exemption for the period of the
investment project implementation being however not longer than 5 years applying to raw and other
materials (list of which to be determined as per procedure established by the Council of Ministers of
Autonomous Republic of Crimea), equipment and other hardware, as well as spare parts and
components for those (save for excisable goods), and VAT exemption applying to equipment and
other hardware, as well as spare parts and components for those (save for excisable goods) at the timeWT/ACC/UKR/110/Add.1
Page 58
of the said items importation into Ukraine with the view of their use exclusively for the purpose of
investment projects implementation.
Under same Law, a special economic zone "Port Crimea" (hereinafter referred to as SEZ
"Port Crimea") is established for the period of 30 years covering the territory with an area of 27
hectares in the city of Kerch. SEZ "Port Crimea" does not refer to priority development territories.
Special customs zone shall be introduced in  SEZ "Port Crimea" whereunder the following
procedure of goods and other articles import and export shall apply:
- in the event of import of goods and other articles (save for excisable goods) from outside
of the customs territory of Ukraine into the territory of the special economic zone "Port
Crimea" for the purposes of their use within the territory of these zones, no import duty
and VAT shall be collected;
- in the event of import into the customs territory of Ukraine from the territory of the
special economic zone "Port Crimea" of goods and other articles that had been previously
imported from outside of the customs territory into the territory of this zone, taxes shall
be paid following the procedure as required under laws of Ukraine governing the taxation
of goods being imported;
- in the event of import into the customs territ ory of Ukraine from the territory of special
economic zone "Port Crimea" of goods and other articles finished or adequately
processed or reprocessed within the special economic zone, the VAT and excise duty
shall be collected following the procedure applying to the free consumption or use within
Ukraine;
- in the event of export from the territory of special economic zone "Port Crimea" to
destinations outside of the customs territory of Ukraine of manufactured goods and other
articles, including those finished or adequately processed or reprocessed, from outside of
the customs territory of Ukraine, no export duty and excise duty shall be collected, while
VAT shall be collected at a zero rate;
- in the event of export from the territory of special economic zone "Port Crimea" of goods
and other articles previously imported from outside of the customs territory of Ukraine, to
destinations outside of the customs territory of Ukraine, no export duty, VAT and excise
duty shall be collected;
- in the event of export of goods and other articles (save for excisable goods) from the
customs territory of Ukraine into the territory of special economic zone "Port Crimea", no
export duty shall be collected while VAT shall be collected at a zero rate;
- in the event of import of goods and other articles into the territory of special economic
zone "Port Crimea" for the purposes of transit via the territory of this zone, all taxes and
charges shall be collected in accordance with requirements of applicable laws of Ukraine;
- in other cases, taxation shall comply with the procedure specified by applicable laws of
Ukraine.
The duration of stay of goods and other articles within the territory of SEZ "Port Crimea"
shall not be limited save for instances when such goods and other articles have a time-limited expiry
period.
The customs value of goods and other articles referred to in Para. (b) does not include the cost
of services related to the storage of goods and other articles, their finishing, sorting, packaging etc.
performed within the territory of SEZ "Port Crimea".
The described procedures of import of goods and other articles into the territory of these
zones, as well as export of goods and other articles outside of these zones shall not apply to barter
operations.WT/ACC/UKR/110/Add.1
Page 59
Customs duties in accordance with requirements of applicable laws shall be levied on customs
clearance of goods and other articles, as well as on their being under customs control within special
economic zones.
Import into the territory of SEZ "Port Crimea" by business entities of goods and other articles
for the purposes of own production, as well as export of goods and other articles finished oradequately processed or reprocessed within these zones, shall not be subject to licensing or quotas
unless otherwise required by international treaties to which Ukraine is a party.
Foreign trade activities performed within SEZ "Port Crimea" shall be subject to the goods
import (export) regime and other non-tariff regulation measures as stipulated under applicable laws of
Ukraine.
Interport "Kovel" (SEZ Interport "Kovel")
The Decree of the President of Ukraine of 22 June 1999 No. 702/99 On Special Economic
Zone "Interport Kovel" establishes, effective as of 1 January 2000, a special economic zone "Interport
Kovel" for the period of 20 years in the territory of Volyn region covering the area of 56.77 hectares
in accordance with a map being a part of the said Decree (the original of the map is kept with Volyn
Regional Council).
Special customs zone shall be introduced in SEZ "Interport Kovel" whereunder the following
procedure of goods and other articles import and export shall apply:
- in the event of import of goods and other articles (save for excisable goods) from outside
of the customs territory of Ukraine into the territory of the special economic zone
"Interport Kovel" for the purposes of their use within the territory of this zone, no import
duty and VAT shall be collected;
- in the event of import into the customs territory of Ukraine from the territory of the
special economic zone "Interport Kovel" of goods and other articles that had been
previously imported from outside of the customs territory into the territory of this zone,
taxes shall be paid following the procedure as required under laws of Ukraine governing
the taxation of goods being imported.
The customs value of goods and other articles referred to in the above Para. does not include
the cost of services related to the storage of goods and other articles, their finishing, sorting,
packaging etc. performed within the territory of the special economic zone "Interport Kovel".
- in the event of import into the customs territ ory of Ukraine from the territory of special
economic zone "Interport Kovel" of goods and other articles finished or adequately
processed or reprocessed within the special economic zone, the VAT and excise duty
shall be collected following the procedure applying to the free consumption or use withinUkraine;
- in the event of export from the territory of special economic zone "Interport Kovel" to
destinations outside of the customs territory of Ukraine of manufactured goods and other
articles, including those finished or adequately processed or reprocessed, from outside of
the customs territory of Ukraine, no export duty and excise duty shall be collected, whileVAT shall be collected at a zero rate;
- in the event of export from the territory of special economic zone "Interport Kovel" of
goods and other articles previously imported from outside of the customs territory of
Ukraine, to destinations outside of the customs territory of Ukraine, no export duty, VAT
and excise duty shall be collected;WT/ACC/UKR/110/Add.1
Page 60
- in the event of export of goods and other articles from the customs territory of Ukraine
into the territory of special economic zone "Interport Kovel", no export duty shall be
collected while VAT shall be collected at a zero rate;
- in the event of import of goods and other articles into the territory of special economic
zone "Interport Kovel" for the purposes of transit via the territory of this zone, all taxesand charges shall be collected in accordance with requirements of applicable laws of
Ukraine;
- in other cases, taxation shall comply with the procedure specified by applicable laws of
Ukraine.
The duration of stay of goods and other articles within the territory of SEZ "Interport Kovel"
shall not be limited save for instances when such goods and other articles have a time-limited expiry
period.
The described procedures of import of goods and other articles into the territory of these
zones, as well as export of goods and other articles outside of these zones shall not apply to barter
operations.
Customs duties in accordance with requirements of applicable laws shall be levied on customs
clearance of goods and other articles, as well as on their being under customs control within specialeconomic zones.
Import into the territory of SEZ "Interport Kovel" by business entities of goods and other
articles for the purposes of own production, as well as export of goods and other articles finished or
adequately processed or reprocessed within these zones, shall not be subject to licensing or quotas
unless otherwise required by international treaties to which Ukraine is a party.
Foreign trade activities performed within SEZ "Interport Kovel" shall be subject to the goods
import (export) regime and other non-tariff regulation measures as stipulated under applicable laws of
Ukraine.
Porto-Franco
Pursuant to the Law of Ukraine of 23 March 2000 No. 1607- ІІІ On Special (Free) Economic
Zone "Porto-Franco" in the Territory of Odessa Sea Commercial Port, a free economic zone "Porto-
Franco" has been established for the period of 25 years within the area of artificially embanked or
deposited territory of Quarantine Mall in the water area of the Black Sea covering the area of 32.5
hectares.
Special customs zone shall be introduced in FEZ "Porto-Franco" whereunder the following
procedure of goods and other articles import and export shall apply:
- in the event of import of goods and other articles (save for excisable goods) from outside
of the customs territory of Ukraine into the territory of FEZ "Porto-Franco" for the
purposes of their use within the territory of this zone, no import duty and VAT shall be
collected;
- in the event of import into the customs territory of Ukraine from the territory of the free
economic zone "Porto-Franco" of goods and other articles that had been previouslyimported from outside of the customs territory into the territory of this zone, taxes shall
be paid following the procedure as required under laws of Ukraine governing the taxation
of goods being imported.
The customs value of goods and other articles referred to in the above Para. does not include
the cost of services related to the storage of goods and other articles, their reloading, storage, sorting,WT/ACC/UKR/110/Add.1
Page 61
packaging, finishing etc. performed within the te rritory of the free economic zone "Porto-Franco".
The specified services are not VAT taxable.
- in the event of import into the customs territory of Ukraine from the territory of free
economic zone "Porto-Franco" of goods and other articles finished or adequately
processed or reprocessed within the free economic zone, the VAT and excise duty shallbe collected following the procedure applying to the free consumption or use within
Ukraine;
- in the event of export from the territory of free economic zone "Porto-Franco" to
destinations outside of the customs territory of Ukraine of manufactured goods and other
articles, including those finished or adequately processed or reprocessed, from outside of
the customs territory of Ukraine, no export duty and excise duty shall be collected, while
VAT shall be collected at a zero rate;
- in the event of export from the territory of free economic zone "Porto-Franco" of goods
and other articles previously imported from outside of the customs territory of Ukraine, to
destinations outside of the customs territory of Ukraine, no export duty, VAT and excise
duty shall be collected;
- in the event of export of goods and other articles from the customs territory of Ukraine
into the territory of free economic zone "Porto-Franco", no export duty shall be collected
while VAT shall be collected at a zero rate;
- in the event of import of goods and other articles into the territory of free economic zone
"Porto-Franco" for the purposes of transit via the territory of this zone, all taxes and
charges shall be collected in accordance with requirements of applicable laws of Ukraine;
- in other cases, taxation shall comply with the procedure specified by applicable laws of
Ukraine.WT/ACC/UKR/110/Add.1
Page 62Main Privileges Provided Investors on the Territory of Special (Free) Economic Zones (SEZ/FEZ)
Name of FEZ/PrivilegesSpecial Customs
Zone RegimeExemption from profit
taxExemption from
investment taxationExemption from
Import Duty and VATExemption from
mandatory sale of
foreign currency
earningsExemption from land taxExemption from
payment of certain
fees to state funds
Azov + rate – 20% + - + + (for duration of site
preparation)+
Donetsk + rate – 20% + - + + (for duration of site
preparation)+
Zakarpattia + rate – 20% - - + - +
Yavoriv, including
Krakovets Autoport+ + (5 years), next -50%
+ (5 years),    next -
50%- + (5 years)
+- + (3 years), next -50% of
existing + (3 years), next -50%
of existing rate+ +
Slavutych + (3 years), from Year
4 to year 6  -50% of
existing rate+ + (5 years) 4- + (3 year), 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 territoryonly)+ (3 years), from Year
4 to Year 6 - 50% ofthe existing rate, fromYear 4 to Year 10 рік -
reinvestment+ + (5 years) + + (5 years)WT/ACC/UKR/110/Add.1
Page 63Main Privileges Granted Investors on Territories With a Special Regime of Investment Activity
Name of territory Exemption from profit taxExemption from
investment taxationExemption from
payment of import
duty and VATExemption from
mandatory sale of
foreign currency
earningsExemption from payment
for landExemption from
payment of
certain fees to
budget funds
Donetsk Oblast + (3 years) Year 4 to Year 6  - 50% of
existing rate+ + (during site
preparation)+
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 Year 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) - - +WT/ACC/UKR/110/Add.1
Page 64List of Special Economic Zones and Territories of Priority  Development with Special Regimes of Investment Activity
Name Location Duration and date established Legislative basis
Special (free) economic zones
Donetsk SEZ Donetsk, Donetsk Oblast 60 years from 21 July 1998 Law of Ukraine No. 356 dated 24 December 1998 "On the Special
Economic Zone and Special Regime of investment activities in DonetskOblast".
Azov SEZ Mariupol, Donetsk Oblast 60 years  from 21 July 1998 Law of Ukraine No. 356 dated 24 December 1998 "On the Special
Economic Zone and Special Regime of investment activities in DonetskOblast".
Zakarpattia SEZ Uzhgorodskiy and Mukachevskiy raions,
Zakarpatska Oblast30 years from 9 January 1999 Law of Ukraine No.2322 dated 22 March 2001 "On the Special
Economic Zone "Zakarpattia'"
Yavoriv SEZ Yavorivskiy Raion, Lviv Oblast 20 years from 17 February 1999 Law of Ukraine No. 402 dated 15 January 1999 "On the Spe cial
Economic Zone "Yavoriv'"
Interport Kovel Sez Kovel, Volyn Oblast 20 years from 1 January 2000 President of Ukraine Decree No. 702 dated 22 June 1999 "On th e Special
Economic zone "Interport-Kovel'"
Mykolaiv SEZ Mykolaiv (on the territory of ship-building
enterprises)30 years from 1 January 2000 Law of Ukraine No.1909 dated 13 July 2000 «on the Special Economic
Zone "Mykolaiv'"
Porto Franco /on the territory of theOdesa Sea Trade Port/ SEZ (FEZ)Odesa 25 years from 1 January 2000 Law of Ukraine No.1607 dated 23 March 2000 "On the Special (Free)
Economic Zone "Porto Franco" on the Territory of the Odesa Sea TradePort"
Reni SEZ Reni, Odesa Oblast 30 years from 17 May  2000 Law of Ukraine No.1605 dated 23 March 2000 "On the Special
Economic Zone ‘Reni'"
Port Krym SEZ Kerch, Autonomous Republic of Crimea 30 years from 1 January 2000 Law of Ukraine No.2199 dated 21 December 2000 "On Changes to
Certain Legislative Acts of Ukraine on Issues of Taxation in Connectionwith the Creation of a Special Regime of Investment Activity atTerritories of Priority Development and the Creation of the Special
Economic Zone "Port Krym" in the Autonomous Republic of Crimea"
Slavutych SEZ Slavutych, Kyiv Oblast 20 years from 30 July 1998 Law of Ukraine No. 721 dated 3 June 1999 "On the Special Economic
Zone "Slavutych'"
Korortopolis Truskavets Tourism andRecreation SEZTruskavets, Lviv Oblast 20 years from 1 January 2000 Law of Ukraine No. 514 dated 18 March 1999 "On the Special Economic
Zone for Tourism and Recreation "Kurortopolis Truskavets""WT/ACC/UKR/110/Add.1
Page 65Priority Territories with Special Regimes of Investment Activity
Special regime of investment activity on the
territory of priority economic development
in Donetsk OblastCities of Artemivsk, Vehledar, Horlivka, Dzerzhynsk,
Dymytrov, Dobropillia, Donetsk, Yenakiyeve,
Zhdanivka, Kirovske, Kostiantynivka, Kramatorsk,Krasnoarmiysk, Krasnyi Lyman, Makiyivka, Mariupol,Novohrodivka, Selidove, Sloviansk, Snizhne, Torez,
Shakhtarsk as well as the Amvroziyivskiy, Volnovaskiy,
Kostyantynivsk, Marianskiy and Slovanskiy raions30 years from 21 July 1998 Law of Ukraine No. 356 dated 24 December 1998 "On
Special Economic Zones and Special Regime of Investment
Activity in Donetsk Oblast"
Special regime of investment activity on theterritory of priority economic developmentin Luhansk OblastCities of Brianka, Krasnodon, Sverdlovsk, Pervomaisk,
Stakhaniv, Krasniy Luch, as well as the Antr аtsytivskiy,
Kreminskiy and Krasnodonskiy raions30 years from 2 February
1999Law of Ukraine No.970 dated 15 July 1999 "On the Special
Regime of Investment Activity in Territories of PriorityDevelopment in Luhansk Oblast"
Special regime of investment activity inZakarpatska OblastAll of Zakarpatska Oblast 15 years from 29 January
1999Law of Ukraine No.357 dated 24 December 1998 "On a
Special Regime of Investment Activity in Zakarpatska
Oblast"
Special regime of investment activity on
territories of priority development in the
autonomous Republic of CrimeaCities of Yalta, Alushta, Sudak, Feodosia, Kerch,
Krasnoperekopsk, Armiansk; Krasnoperekopskiy and
Leninskiy raions30 years from 1 January 2000 Law of Ukraine No.2199 dated 21 D ecember 2000 "On
Amending Certain Legislative Acts of Ukraine on Issues of
Taxation in Connection with the Introduction of a Regime
of Special Investment Activity on Territories of PriorityDevelopment and the Creation Of the "Port Krym" SpecialEconomic Zone in the Autonomous Republic of Crimea"
Special regime of investment activity in theCity of Shostka, Sumy OblastShostka, Sumy Oblast 30 years from 1 January 2000 President of Ukraine Decree No. 726 dated 26 June 1999
"On the Special Regime of Investment Activity in the Cityof Shostka"
Special regime of investment activity onterritories of priority development inZhytomyr OblastKorostenskiy, Novohrad-Volynskiy, Luhynskiy,
Narodytskiy, Ovrutskiy, Olevskiy, Malynivskiy,Yemilchynskiy, Volodarsko-Volynskiy raions and the
cities of Berdychiv, Korosten, Novohrad-Volynskiy30 years from 1 January 2000 Law of Ukraine No.1276 dated 3 December 1999 "On the
Special Regime of Investment Activity on Territories ofPriority Development in Zhytomyr Oblast"
Special regime of investment activity on theterritory of the city of KharkivKharkiv 30 years from 1 January 2000 Law of Ukraine No.1714 dated 11 May 2000 "On the
Special Regime of Investment Activity on the Territory of
the City of Kharkiv"
Special regime of investment activity on
territories of priority development inChernihiv OblastHorodnianskiy, Koriukivskiy, Novhorod-Siverskiy,
Semenivskiy, Ripkinskiy, Chernihivskiy, Shchorskiyraions30 years from 1 January 2000 President of Ukraine Decree No. 729 dated 27 June 1999
"On the Special Regime of Investment Activity inTerritories of Priority Development in Chernihiv Oblast"
Special regime of investment activity onterritories of priority development in Volyn
OblastNovovolynsk, Volyn Oblast 30 years from 1 January 2000 Law of Ukraine No.2355 dated 5 April 2001 "On
Amending Certain Laws of Ukraine on Issues of Taxation
in Connection with the Introduction of a Special Regime of
Investment Activity on Territories of Priority Developmentin Volyn Oblast"WT/ACC/UKR/110/Add.1
Page 66
ANNEX 10
Regulation on Allocation of Tariff Rate Quota
on Raw Cane Sugar Importation Into Ukraine
General
This Regulation establishes terms and conditions for the annual allocation of a tariff rate
quota on raw cane sugar imported into Ukraine from WTO member-states.
Raw cane sugar is imported during the inter-seasonal period of sugar beets refinement lasting
from 1 January until 1 September.
The tariff rate quota amounts shall be set by a Law of Ukraine.
Quota Allocation Procedure
During the first year of Ukraine's membership in the WTO, the respective tariff rate quota
shares of the supplying countries shall be determin ed in proportion to the volumes of supplies during
the preceding three years.  20 per cent of the global tariff rate quota shall be reserved for new
countries interested in supplying raw cane sugar to Ukraine.
In the following years, a supplying country sh all be granted a proportion of the tariff rate
quota which shall be not less than the proportion of the quota actually used in the preceding year.
The offer of the 20 per cent of the global quota reserved for new supplying countries shall
remain in effect until 1 December of the current year.  In the absence of the aforementioned new
entrants, the reserved proportion of the quota shall be distributed within a one-month's term following
the procedure as determined in Para. 2.1.
The announcement of the introduction of the quota, notice of its amount and breakdown of
proportions for supplying countries shall be published in an official governmental publication ofUkraine not later than 90 days prior to 1 January of the year to which the quota applies with copies of
such announcement and notice forwarded to the WTO Secretariat for further notification of WTO
member-states interested in supplying raw cane sugar to Ukraine.
Queries concerning tariff rate quotas may be forwarded to the Ministry of Economy and
European Integration of Ukraine.  Responses shall be provided within ten working days.
During 75 days following the date of publication of the announcement of the tariff rate quota
introduction for the next year, the Ministry of Economy and European Integration of Ukraine shall
accept applications from importers requesting a license to supply the respective proportion of the
quota as established for each supplying country.
Licenses authorizing raw cane sugar supplies to Ukraine under the tariff rate quota shall be
issued by the Ministry of Economy and European Integration of Ukraine pursuant to the Regulation
"On the Procedure of Import Licensing", in accordance with the Agreement On Import LicensingProcedures and following the "first-come-first-serv ed" principle.  Ukraine will fairly allocate each
share of the tariff rate quota seeking to ensure its complete utilization and to create a transparent and
fair system of tariff quotas consistent with market principles.WT/ACC/UKR/110/Add.1
Page 67
An importer failing to meet in full the volumes of the allocated tariff rate quota as stipulated
in its license for the supply of raw cane sugar will be obliged to surrender the amounts in question to
the Ministry of Economy and European Integration of Ukraine before 1 June of the following year.
By means of official publication of the Government of Ukraine, the Government shall give
notice before 15 June of each year that it is accepting applications for the issuance of licensescorresponding to the unused allocations of the tariff rate quota.
An importer failing to meet in full the volumes of the allocated tariff rate quota as stipulated
in its license for the supply of raw cane sugar and failing to furnish a timely notice that it will
surrender the unused share shall be subject to monetary sanctions.  The methods of calculation of
penalties will be included in the "Regulation on the Procedure of Import Licensing" and will be open,
transparent and fair.
In the event that force-majeure circumstances confirmed by official documents certified by
authorized agencies of a respective country have caused the delay in the delivery and handling of a
shipment during the period that the license implementing the tariff rate quota is in effect, such period
may be extended for the respective duration of the force-majeure.
Should a shipment delivered within the tariff rate quota framework be refused entry for
quarantine reasons or for reasons of failure to ge t the inspection clearance, such shipment shall be
removed from the customs territory of Ukraine with the recovery of all paid duties and charges and
the license and the corresponding quota share shall be considered unused.
Control Over Raw Cane Sugar Importation
The Ministry of Economy and European Integration of Ukraine shall, before the first day of
each month, notify the State Customs Service of Ukraine of licenses issued during the precedingmonth.
The State Customs Service shall, on a monthly basis and before each tenth day of the month
following the reporting month, furnish statistical data on the actual tariff rate quota utilization to the
Ministry of Economy and European Integration of Uk raine and to the Ministry of Agrarian Policy of
Ukraine.
The Ministry of Economy and European Integration of Ukraine shall, on a monthly basis,
publish information concerning the actual tariff rate quota utilization in an official governmental
publication of Ukraine.
The State Customs Service of Ukraine shall permit the importation of raw cane sugar on the
basis of licenses issued by the Ministry of Economy and European Integration of Ukraine and subject
to payment of applicable customs duties and fees.
The control over the observance of applicable laws governing raw cane sugar importation
shall be the responsibility of the State Customs Service of Ukraine.
Consultations
Seeking to ensure transparent, fair and non-discriminatory allocation of tariff rate quotas
Ukraine shall, subject to requests from any WTO member-state, carry out consultations with WTO
member-states on all relevant matters.WT/ACC/UKR/110/Add.1
Page 68
ANNEX 11
Position Materials on the Scope of State Support Necessary for the Realization of the Strategy of
Ukraine's Agriculture Development
Selection of the Base Period. The WTO Members from the Working Party considering
Ukraine's Application for Accession to the WTO raised an issue of changing the base period from1994-1996 to the period 1997-1999 at the eighth meeting of the Working Party considering Ukraine's
Application for Accession to the WTO (June 2001).
Ukraine would like to inform again that the 1997-1999 period is not indicative of the level of
agricultural support.  The 1997-1999 period was characterized by a decrease in funding for this area
due to a number of reasons of the macroeconomic nature: the state budget deficit, existence of non-
transparent schemes of funding, suspension of state procurements for grain etc.
The WTO Agreement on Agriculture does not contain clear instructions as to what period of
time must be regarded as a "base period".  However, a technical note from the WTO Secretariat
(WT/ACC/4 of 12 March 1996) indicates that information on domestic support must be provided, as a
rule, subject to using an average figure for the la st three years as of the moment of commencement of
negotiations.  Negotiations on agriculture at the Working Party considering Ukraine's Application for
Accession to the WTO commenced in 1997.  Thus, in selecting the base period (1994-1996) Ukrainewas guided by WTO practices and recommendations of the WTO Secretariat.
Current position of Ukraine.  Ukraine proposes the years of 1994-1996 as a base period.
Ukraine considers its position regarding future commitments on state agricultural support at the
accession to the WTO from two aspects: qualitative and quantitative.
The qualitative aspect means adherence to the principles and rules of the World Trade
Organizations.  Ukraine has already testified to its adherence to the principles of the World Trade
Organizations and its loan-term goals, specifically  "establishment of a fair and market-oriented
system of trade in agricultural products", by having made changes in its agrarian policies, whereof the
WTO Members-participants of the Working Party were informed on several occasions in the course
of official multi-lateral and bilateral negotiations during the years 1997-2001.  Reform in the area ofagriculture has achieved essential positive results in the direction of development of multistructure
agrarian economics, and development of market relations and competition.
Also, in testimony of its adherence to the principles and rules of the WTO, to wit Article 9
paragraph 1 (a-f) of the Agreement on Agriculture, Ukraine has already declared at accession
negotiations on non-application in the future of export subsidies for agricultural products.  As is
known, it is export subsidies applied in large quantities in the developed WTO members that cause
serious distortions on global markets for agricultural products.
Ukraine makes considerable concessions on market access.  As of the date of its accession to
the WTO Ukraine will significantly reduce actual effective import duties that are applied pursuant to
the Law of Ukraine "On the Customs Tariff of Ukraine". Thus, Ukraine's tariff offer at the
negotiations on hard wheat and wheat flour is 2 times lower than the existing tariff (as recalculated
into an ad valorem tariff), on sunflower seeds - 10 times, on sunflower-seed oil - 5 times, on whitesugar - 2 ties, on butter - 1.5 times, on meat and meat products - 2 times, on potatoes - 3 times lower
than the existing tariffs.
Ukraine does not raise at negotiations a questio n as to the right to apply special safeguard
provisions pursuant to Article 5 of the Agreement on Agriculture.WT/ACC/UKR/110/Add.1
Page 69
Emphasizing all above listed significant concessions of Ukraine with respect to agriculture
that were already declared by Ukraine in the process of negotiations, Ukraine would like to remind
that, at the time of execution of the Agreement on Agriculture, WTO Members noted that
"commitments under the reform programme should be made in an equitable way among all Members"
(see the Preamble to the Agreement on Agriculture).
Resolution of problems of Ukraine's agriculture and the strategy of its agricultural
development.  Insisting on the preservation of th e years 1994 1996 as a base period, which period is
most indicative of the qualitative and quantitative characteristics of future policies on support in the
agricultural sector, Ukraine is guided by the Action Program of the Government and the laws of
Ukraine.
The strategic goal of Ukrainian socio-economic policy is to restore the level of consumption
of basic foodstuffs by virtue of combining the pr oduction of foodstuffs in Ukraine, which production
is effective in terms of food security criteria compliance, and using the potential of the world food
market.
Adequate state support is needed for the stabilization and subsequent development of the
Ukrainian agrarian sector.  This necessity is caused by objective specific features of agriculture,
which are common both for Ukraine and developed countries, the lagging of domestic agriculture ascompared with developed countries in terms of the technological level of production, the degree of
rationalization of nature management regimes, as well as by a need to resolve specific problems faced
by the Ukrainian agrarian sector that have accumulated over the years of the crisis.  The past years
show that the agricultural sector is not able to resolve these problems without an increase of state
support.
In addition, the progress and outcome of market transformations in the country as a whole
depend, to a large extent, on the efficiency of agrarian reform, as 32 per cent of the Ukrainian
population is concentrated in Ukraine's rural areas, 23 per cent of the labor force is engaged in
agriculture, 66 per cent of all land in Ukraine is land of agricultural enterprises and citizens, and a
share of agriculture in Gross Domestic Product totals 14 per cent (2001).1  Here, the level of support
(AMS - years of 1994-1996), as calculated per person engaged in Ukrainian agriculture, totals
US$275, while in Eastern European countries that are WTO Members it totals about US$1,000, and
the level of support of agricultural lands in Ukraine totals only USD 33 per 1 ha., which is 5-6 times
lower than the level in those countries.
Strategic directions of the government policy in the agricultural sphere are the following:
- Further development of the property relations on land and property based on the
principles of non-violation of the law of private property on land, economic effectiveness
and ecological safety of land cultivation;
- Motivation for the development of financial-credit policy for the support of agricultural
enterprises by financial commercial organizations;
- Motivation of attraction of investments for renovation and modernization of fixed assets;
- Development of the effective markets of crop and animal products;
- Further development of the market and social infrastructure of the agrarian sector.
Financial-credit policy. The specific of agricultural production as the branch with the seasonal
character of production, slow capital turnover, low profit rate and seasonal incomes from the sales of
products  requires the formation of the system of agricultural credit.
                                                     
1 Statistical Year Book of Ukraine for 2001.  The State Statistical Committee of Ukraine.WT/ACC/UKR/110/Add.1
Page 70
The problem of creating effective mortgage for the financing of agrarian sector is also vital in
Ukraine.  Due to this fact, the government of Ukraine has to finance certain measures for the
motivation of commercial crediting of agriculture.  Such measures as the compensation of credit
interest have already confirmed their effectiveness and transparency.  The implementation of the
system of middle and long-term crediting of agricu ltural enterprises with various forms of property
ownership and economy will require the increase of state budget financing for the cheapening of the
commercial credits - UAH 400 mn. for short and middle-term credits and UAH 275 million for long-
term projects (see attachment 1).
The depreciation of the fixed assets has reached its critical point.  During the years of
economic crisis the capital availability of the agricultural producers reduced 4.5 times due to the
abrupt decrease of their paying capacity.  Annual deterioration of the fixed assets, especially
technical, exceeds the process of their modernization ten times.  Only during 2000 the number oftractors, combine harvesters and agricultural equipment reduced by 8-10 per cent.
Modernization of the fixed assets is impossible without state support.  Thus, the absence of
budget support in this direction is the potential threat for considerable cut-down or even the loss of
agricultural production. Partially this problem may be solved by introduction of a long-term crediting.
Besides, the solution of this problem requires the introduction of the compensation of the value ofmachinery and the allocation of budget expense for purchasing machinery on the conditions of
financial leasing.  State budget for 2002 allocates UAH 932 million in order to broaden the
possibilities of financial leasing as the mechanism of technical renovation  of agriculture .
Fluctuations of crop supply and their dependence on weather conditions lead to the necessity
of the creation of a special insurance system in agriculture.  The compensation of the insurancepremiums during the insurance of the grain-crops and sugar-beet by agricultural enterprises with
various forms of property according to Article 15 of the law of Ukraine "On stimulating the
development of agriculture for the period of  2001-2004" presupposes partial compensation by
Ukraine's State budget of the insurance payments on obligatory insurance of the agricultural crops and
perennial plants in the sum of at least 50 per cent of the expenses of agricultural enterprises. Therealization of this article de mands approximat ely UAH 650 million.
Restructuring of the debts of agricultural enterprises on budget loans (UAH 235 million),
restructuring of their debts for electricity UAH 214 m illion annually) are also included in the indicator
of Aggregate Measurement of Support (AMS).
In attachment 1 it is indicates that the solution of agricultural problems through the realization
of the measures which in the Agreement on Agriculture are considered to be non-product specific
support of "amber box", may exceed five per cent of the cost of agricultural production, i.e., above thede minimis  level.
Regulation of the markets of crop and livestock products
Introduction of pledge and intervention purchases of agricultural produce is considered as the
measure for the stabilization of the incomes of agricultural producers. The relapse of the Government
to the measures for the stabilization of the incomes of agricultural producers is accounted for by thefact that together with the positive outcomes of th e market price formation (a smaller interference  by
public authorities economic agents' activities, the development of entrepreneurship, transformation of
the production strategy taking into account the market demands), there are also such undesirable
tendencies as the considerable price fluctuations, instability of the incomes of agricultural producers
and the increase of retail prices on the main food products.
Stabilization of the incomes of the agricultural producers has a social aspect as well.  In 2000,
26.7 per cent of Ukraine's population were included in the category "poor", 14.7 pre cent - in theWT/ACC/UKR/110/Add.1
Page 71
category "extremely poor".  22.3 per cent of the employees in the economy spheres received monthly
salary lower than the minimal salary, and 70 per cent of the workers had the salary lower than the
minimal cost of living. Families with the incomes lower than the level of poverty (US$36 per month)
spend around 21 per cent of their total income on bread products.  At the end of the 1990's the level of
food security in Ukraine decreased to a critically dangerous level, according to FAO criteria.
State financing of the pledge purchases of th e grain (according to the Law of Ukraine "On
stimulating the development of agriculture for the period of 2001-2004" from 18 January 2001
No. 2238-III,  which confirmed the support of the incomes of the producers through the introduction of
the pledge prices on agricultural produce) will exceed five per cent of the total value of production of
the grain crops (i.e. the de minimis  level of minimal support) and will equal 10-12 per cent of the total
value of production of certain grain crops (see attachment 1).
One of the strategic aims in agriculture is the development of the markets of livestock
products. To this end, there have already been adopted the President's Decree of 17 February 2001
No. 100 "On the measures of stabilization of the situation at the consumers' market and the
development of livestock husbandry in 2001-2002" and the corresponding resolution of the Cabinet of
Ministers of Ukraine of 11 July 2001 No. 799, which approved the Program of stabilization and
development of livestock husbandry  and poultry farming for 2001-2004.  The problems in the sphereof livestock farming may be partially solved through the increase of the financing of the state program
for selection in the livestock and poultry breeding, introduction of the additional payments to the
agricultural producers for selling young horned cattle of high weight categories and the support of the
sheep-breeding production, use the VAT which is paid in the state budget by processing enterprises
for the sold milk and meat products as the subsidies payments to the agricultural producers. Itprovides for  allocation of funds for promoting and purchase of milk of higher quality and allocation
of money from state leasing fund for the purchase of milking and freezing equipment.  Attachment 1
indicates total expenses on these pr ograms in the su m of UAH 1,143 million.
Among the strategic directions of the development of agriculture are those that will be
realized by budget means for the financing of the "green box" programs, in particular":
- The creation of the system of agricultural advisory service;
- The development of the advertisement and other marketing services, informational
provision of all the participants of the market with competitive information;
- Reformation of the system of agrarian science and education with the aim to increase the
quality of specialists' preparation and effectiveness of scientific research and its
introduction in the sphere of production;
- The preparation of the social development program in the rural areas aimed at the
development of the infrastructure of non-productive direction in the village, the adoption
of the program for the creation of new working places, job placement and training for
new jobs, preparation of the program of raising the level of secondary and vocational
education in the rural areas;
- Providing ecological protection for agricultural products, ensuring agricultural safety of
land use, and environmental protection.
Payments under the regional assistance programs.
Explanations of the methodology for calculating the AMS.
Negative consequences of support. Ukraine is not committed to exclude the negative amount
of market price support in its calculation of th e AMS, as the Agreement on Agriculture does not
provide for such actions. Some countries that are already members of the WTO have included
negative indicators in their calculations of the AMS.WT/ACC/UKR/110/Add.1
Page 72
Market Price Support.  The applied administered prices used by Ukraine for calculation of the
support of the market price are average purchasing prices at which the State purchased agricultural
produce under the state procurement or state contracts.  These prices were set and made known at the
beginning of the marketing year long before (5-6 months in advance) the mass sale of produce. For
State's purchases, prices for agricultural produce were set by the State at a higher level than marketprices for purposes of maintaining the level of incomes of agricultural producers at a certain
guaranteed level.  Payment for the produce purchased  by the State were guaranteed by contracts. The
establishment of administered prices influenced price policies of the market operators, that is, the
market price increased due to this factor.  Beside s, as known, even declaration of a purchase of a
certain fixed amount of produce by the State and the actual purchase influence the rise of the market
prices.
External reference prices. Ukraine, while calculating external reference prices kept to the
procedure established by attachment 3 (paragraph 9) of the Agreement on Agriculture.  An external
reference price is an average f.o.b. unit value (if Ukraine is a net exporting country) or an average
c.i.f. unit value (if Ukraine is a net importing country).
Adjustment of a price with respect to internal transportation and other expenses was made by
Ukraine in Working table 2 in order to make "external reference prices", that is, prices at the border ofthe country more comparable with the "administered prices".  Producers receive the administered
price "at the gate of a farm". Average distance from the agricultural producer to the sea port of Odessa
exceeds 400 kilometers in Ukraine. As may be seen from the calculations at Working table 2,
transportation expense, various charges and storage are rather high in Ukraine.  Therefore, Ukraine
takes them into account. Otherwise prices will be hardly comparable. Methodically, such correctionsare appropriate and comply with the methodology of calculating support to the market price
developed and applied by the Organization of  Economic Cooperation and Development (OECD).
Moreover, Ukraine will apply the same approach in  the future for estimating the level of the current
domestic support of agriculture.
Quantity specified under the term "eligible production" means the volumes of state purchases
under state orders or  state contract s at which administered prices were set. In the base period the total
volume of output may not be viewed as subject to the fixed administered price.  The Government of
Ukraine declared the purchase of a fixed volume of produce under state orders proceeding from the
state funds allocated for such purpose.
The use of foreign currency and an average annual rate.  In case of Ukraine, the use of
domestic currency would have rendered the calculations incomparable for various years due to a
number of reasons.  Firstly, significant inflation was in place during the base period.  Secondly, in1996 the monetary reform was carried out and the national currency - Hrivna replaced the Ukrainian
Karbovanets (the Decree of the President of Ukraine "On Monetary Reform" of 25 August 1996
No. 762).
The average annual exchange rate of the national currency to the US dollar was comparable
with the average exchange rate effective during the period when the State paid for the purchasedproduce and state payments for other measures were uniform during the whole year.  Therefore, the
use of the average annual exchange rate of the national currency to the US dollar to estimate the level
of support in basic years is acceptable.  For calculations there were used the average annual official
exchange rate of the Ukrainian Karbovanets (1994-1995) and Ukrainian Hrivna (1996) to the US
dollar established by the National Bank of Ukraine (average annual).
Thus, while calculating the AMS of the base period, Ukraine did not deviate from the
procedure set out by the Agreement on Agriculture and WTO practice.WT/ACC/UKR/110/Add.1
Page 73
Proceeding from the foregoing, Ukraine considers years 1994-1996 as a base period which
permit to obtain the right to provide "amber box" support above the minimum de minimis  level, which
in its turn, will ensure the implementation of strategi c internal tasks in the agrarian sphere and in the
economy on the whole and will promote the best performance of the long-term objective determined
by the Agreement on Agriculture, namely - "is to provide for substantial progressive reductions inagricultural support and protection sustained over an agreed period of time, resulting in correcting and
preventing restrictions and distortions in world agricultural markets" (see Preamble to the Agreement
on Agriculture).WT/ACC/UKR/110/Add.1
Page 74ATTACHMENT 1
The Needs for Annual State Support of Ukraine's Agriculture (The Measures of "Amber Box")
Name of the activity/programAverage annual cost of
program realization, mn.
UAHAverage annual cost of
program realization
US$ million
US$1 is equal 5.31 UAH
Official exchange rate of
NBU on 5 January 2002Level de minimis
5% of total value of
production  of a separate
agricultural product and 5%
of the value of total
agricultural production (in
average during the years
1997-1999), US$  millionComparison of the
average annual cost of
program realization
with the de minimis
level
(4 out of 3)
Product specific support
Pledge purchases (Hr.1196 mn.), selection in plant growing (Hr.43 mn.),financial support of crop production  (Hr.39 mn.)1,278 241
Wheat 705 133 56 Exceeds de minimis
Barley 249 47 20 Exceeds de minimis
Rye 53 10 4 Exceeds de minimis
Millet 11 2 1 Exceeds de minimis
Corn 143 27 12 Exceeds de minimis
Oats 37 7 3 Exceeds de minimis
Buckwheat 32 6 2 exceeds de minimis
Leguminous plants 48 9 4 Exceeds de minimis
Sugar-beet (minimal price and quota " А") 298 56 15 Exceeds de minimis
Cattle (subsidies on meat, financial supp ort of livestock farming, selection in
stock-breeding)260 49 33 Exceeds de minimis
Pigs (subsidies on meat, selection in pig breeding ) 223 42 42 On the level of
de minimis
Poultry (payments to reduce expenses on mixed fodder ) 42 8 14 Does not exceed
de minimis
Milk (subsidies on milk, interventio n purchases of butter) Motivation for
milk production of the highest sort according to D СТУ  3662-97, which is
introduced into action in 2002 and corresponds to EU requirements520
9898
1876Exceeds de minimis
Total product specific support 2,719 512
Non - product specific support
Reduced tariff on electricity 30 6
Compensation of the value  of machinery 276 52
Purchase of the machinery on the conditions of financial leasing 656 124
Support of farms 200 38
Support of  household/commercial plots 600 113
Cheapening  of short-term credits 400 75WT/ACC/UKR/110/Add.1
Page 75Name of the activity/programAverage annual cost of
program realization, mn.
UAHAverage annual cost of
program realization
US$ million
US$1 is equal 5.31 UAH
Official exchange rate of
NBU on 5 January 2002Level de minimis
5% of total value of
production  of a separate
agricultural product and 5%
of the value of total
agricultural production (in
average during the years
1997-1999), US$  millionComparison of the
average annual cost of
program realization
with the de minimis
level
(4 out of 3)
Cheapening  of long-term credits 275 52
Compensation of the insurance payments on obligatory insurance 650 122
Inputs subsidies  (present accumulation of VAT) 700 132
Debt restructuring on budget loans 235 44
Restructuring through the reimbursement of expenses of social and culturalactivities in the village200 38
Restructuring of the debts for spent electricity 214 40
Total for non-product specific support 4,436 836 642 exceeds de minimisWT/ACC/UKR/110/Add.1
Page 76
ANNEX 12
The List of Domestic Food Products for Children, the Sale
of which by the Milk Kitchens, Special Shops and Places Performing
the Functions of Distributing Centers is Not Subject to VAT
Title of the product
Dry adapted milk blends - substitute of mother's milk
Milk blends for babies "Detolakt"
Dry dairy products for babies aged 0-1 years ("Maluk", "Malutka", "Malutka-M")
Dry milk "Vitalakt-M" for babies
Dry homogenized milk for babies "Ladushka"
Dry products from milk and corn
Dry vitaminized milk "Diet"
Dry sour milk product "Dnieprianka"
Dry milk product "Femilak"
Milk kashas for children "Malyshka" "Zernynka" "Zernynka rich in ferrum" "Kolobok" "Krupinka"
Dry milk instant kashas for children "Yadrishko", "Kolosok"
Dry milk kashas for children and for diet nourishment
Dry rice vitaminized instant blend for babies "Raz ris"
Kasha "Selyanska"
Liquid and paste-like milk products
Homogenized milk "Enriched Vitalakt"
Homogenized milk "Vitalakt DM"
Vitaminized milk
Pasterized milk for babies
Sour milk "Vitalakt" for children and for dietary nourishment
Sterilized milk "Ladushka C" for breast-fed children
Cream for children
Sour milk blend "Beefilin for children"
Kefir for children
Sterilized milk "Vitalakt" for small children
Yeast milk
Cheese  for children
Yeast paste
Yeast beverages
Sour milk product beefivit
Sour cream for children and dietary nourishment
Milk kashas Sterilized milk, not gathered Kefir for feeding babies
Kasha for children
Canned food of vegetables and fruit
Canned fruit and berries for children
Canned vegetables, fruit and vegetables, vegetables and meat for children
Vegetable juices and fruit and vegetable juices for children
Canned food. Tomato juice "Zdorovia" for children
Canned food for children with digestion deficiencies (paratrophia and obesity)
Canned vegetables and
canned meat and vegetables for children, and people suffering of polionefritis
Canned food for prophylactic and medical nourishment of children with ferrum deficit anemia
Cocktails for children
Canned fruit and honey for children
Canned aubergines for children
Fruit and fruit and vegetables concentrated juices for children
Tomato and fruit purée for childrenWT/ACC/UKR/110/Add.1
Page 77
Canned food. Fruit juices "Duimovochka", "Malvina" for children
Canned food. Apple and grenade purée for children
Caned fruit and vegetables with syrup, milk and  protein additives for children
Canned vegetables, canned vegetables and meat and canned fruit for children with allergy and deficient digestion
organs
Vegetables and fruit and vegetables with increased contents of B-carotene for children and medical and
prophylactic nourishment
Canned food. Fruit compotes for children
Canned food. Tomato and fruit blends for children
Canned food. Fruit marmalades for children.
Canned food. Dry vegetable and milk kashas and fruit and milk kashas for children
Canned food. Fruit jams for children
Canned food. Dry blends of fruit and corn and dry blends of vegetables and corn for children
Canned food of vegetables and fish for children
Canned fruit and canned vegetables and fruit for prophylactic feeding of pregnant women, feeding mothers andsmall children
Canned fruit and canned fruit and vegetables for prophylactic care of children
Canned food. Fruit puddings and fruit and vegetables puddings for children
Dry products derived from potato with enriching additives for children
Caned medicating and prophylactic food for children with sick liver and bile channels
Canned food. Fruit juices containing the extract of purple Echinacea for children
Canned fruit and vegetables for children
A beverage from rose-hips
Canned food for prophylactic use in children with deficient thyroid gland
Canned prophylactic food for children with sugar diabetes
Fruit beverages
Products derived from corn for children
Corn for products for children
Sago
Concentrated rice bullion (5 per cent and 10 per cent concentration)
Dry blends derived from products extruded from corn for children
The List of Special Products for the Disabled People the Sale
of which is Exempt from VAT
− Prostheses and orthopedic goods and special vehicles
− Artificial arms and legs, appliances and braces, corsets
− Small prostheses and orthopedic products:
− Obturators
− Elbow-holders
− Recliners
− Knee-holders
− Artificial mammary glands
− Leather gloves
− Inserted devices
− Leafs made to hold the artificial mammary glands
− Suspensoria
− Bandages for hernia, one-sided and two-sided
− Medical bandages
− Small boots to be inserted in the shoes
− Fixing appliances to be used in case of inborn misplacement of bones in children
− Supporting iron rodsWT/ACC/UKR/110/Add.1
Page 78
− Cosmetic shells used in case of atrophy of muscles
− Prophylactic trousers for newly born babies
− Belt bandages for fixing prostheses
− Small mechanization products for houses for disabled and elderly people
− Individual appliances and rehabilitation instruments
− Vehicles except for those subject to the excise tax
− Fecal receivers
− Urine receivers
− Intermediate products and spare parts for prostheses and orthopedic products
− Cotton elastic tubes
− Pressed plates from cork composition
− Fire extinguishing basic elements
− "stockings" and "cones" for artificial legs and arms
− Wool, cotton, elastic bags for artificial arms and legs
− "Bags " for prostheses and orthopedic products
− "Bags " for artificial arms and spare parts therefor
− Molds for shells for prostheses
− Artificial feet and spare parts therefor
− Knee mechanisms and spare parts therefor
− Rails for prostheses and apparatus
− Knots and spares parts for artificial legs and arms
− Sticks, crutches and caps therefor
− leather and metal intermediate products for prostheses and orthopedic products
− bandage springs
− Rubber and plastic products for special vehicles and small mechanization instruments
− Appliances and caps for working prostheses for self-service and work of disabled people
− Cosmetic caps for medicating bandages
− Stocking stoppers for medical bandages
− Rubber buffers for artificial feet
− Keys for prostheses
− Plastic planchettes
− Vacuum valves
− Plastic supports
− Reels for Polonsky prostheses
− Plastic stands and boots therefor
− Details for fecal receivers
− Spare parts for small mechanization goods and vehicles
− Accumulators (energy elements) for artificial arms
− Intermediate products for prostheses for bathing
− Systems of management of prostheses
− Pressed products from cork composition
− Adapters, regulating and connecting appliances for prostheses
− Goods of special use for aurally disabled people
− "AIC" Induction communication appliance
− "Control" Indicator of volume level
− "Signal" sound signalizer
− All "ELSI" signalizers
− Children's playing audiometria "DIAK"
− Watch programmer "Electronika 21-19a" with a microphoneWT/ACC/UKR/110/Add.1
Page 79
− Hearing apparatus and appliances (ear apparatus in ocular case) for the conduction of
sound via air and bone
− Voice-creating appliances
− Special sourdo-technic appliances and goods for teaching in special schools, special
kindergartens and sourdo-logopedic rooms for children with aural deficiencies and deaf
children
− Special goods for eyesight disabled people
− Printing materials with braille newspapers, magazines, books, dubbed books recorded in
magnate reels and cassettes with 2.38 cm/sec speed for blind people,
− Flat type rehabilitation publications intended for blind people and people with poor
eyesight and, and typing services on the publication thereof
− Relief and graph handbooks, relief posters, geographic maps and massage maps for blind
people; relief handbooks on mathematics, physics and other subjects, relief handbooks onsport, general rehabilitation, orientation in space, on material culture, handbooks on the
relief grammar, relief illustrations for literary and artistic works, a set of stencils based
upon the braille system, ABC album, an album of relief images with flat type for eyesight
disabled people of group II, braille calendars, portable combined locational bearing, setsof "Graphics" for schools for the blind.
− Appliances for braille teaching, braille typing machine, Typing machine for blind people
with braille printer and tactile terminal for one and more braille symbols, with flat typing;
braille writing appliances, including those for direct reading, pencil for braille writing,
square fixer, stencil for writing the address, communicator for blind and deaf, braille
ABC learning appliances
− Braille writing appliances, textbooks, notebooks and braille writing paper, textbooks and
notebooks form polymer tapes for braille writing , rolled paper for braille writing, a set oftactile indications
− Appliances for flat type writing, appliance fo r flat type writing "Strochka", appliance for
flat type Gebelt writing for eyesight disabled people
− Appliances for painting and drawing - an appliance for relief drawing "Schoolboy",
Sinyavskiy appliance (board with polish), pen case with special drawing applications for
eyesight disabled people
− Measuring appliances - triangle, rulers of various lengths, transporter with relief scale,
circle, micrometer, ruler, metal meter, meter for tailors with relief indications, balancewith relief scale, talking frequency measurers for blind radio users
− Medical measurement appliances: medical and home thermometers with relief or with a
tactile terminal;
− Watches: braille watches for men, women; hand watches, pocket watches; braille alarm
clocks; vibro-alarm clock for blind and deaf people; chess clocks and mechanic timers for
blind people;
− Calculators and computers: calculators with a tactile braille row, computers with a braille
display, tactile terminals, braille printers, electronic braille notebooks;
− Tape recorders with a short wave radio sets, recording appliences, copying and listening
of talking books with 2.38 cm/sec sped, special cassette players for blind people;
− Appliances for orientation in space: tactile sticks for orientation; solid metal and
telescopic supporting and orienting sticks; caps for sticks; locating appliances fororientation; directed indicator of light; sound "lighthouses";
− Glasses and text-magnifiers: telescopic glasses; dark or shaded glasses for totally blind;
magnifying appliances for reading; electronic appliances for the magnification of texts;
− Table games and sports inventory for the blind: chess, checkers, nards, playing cards,
constructable cubes, domino, "Tangram", "Rangir", balls for "Goalball" and"Rollingball";WT/ACC/UKR/110/Add.1
Page 80
− Artificial eyes from plastic and glass;
− Talking balance scales, talking tonometers, hand watches for people with poor eyesight
and disabled people of the second group with a large display and high contrast digits;"talking" watches, "talking" alarm clocks, time devices for electric appliances, "talking"
calculators, software and hardware instruments for the synthesis of speech for reading
texts from the computer, software instruments for the magnification of images in parts of
the display, transistor radio receivers that make it possible to receive 12 TV channels; tri-program speakers receiving TV programs, "talking" phones containing a calculator and a
watch adapted for the blind, glasses with varying degrees of shade for disabled people
suffering from light, contact lenses for eyesight disabled people, magnifiers, monoculars,
lighted magnifiers, watch magnifiers, dozers for sand-like products and substances,
dozing knives, stocking appliances for the disabled, appliances for nailing and screwing
by eyesight disabled people, thread-inserters, mechanic screwdriver with a holder,
"talking" trinkets and coin holders; magnetic searcher, bicycle tandem.WT/ACC/UKR/110/Add.1
Page 81
ANNEX 13
List and Volume of Goods Which, When Imported into the Customs Territory of Ukraine for the
Production of Space Machinery, are Exempt from Import Duty and VAT till 1 January 2009
List and volume of goods (including aggregat es, systems and spare parts for space complexes,
space carrier rockets, space apparatuses and ground-based segments to space systems), which, whenimported into the customs territory of Ukraine for the production of space machinery, are exempt
from import duty and VAT till 1 January 2009, unless such goods are produced on the territory of
Ukraine (as set forth by the Resolution of the Cabinet of Ministers of Ukraine No. 276 of
27 February 1999 (as amended by the Cabinet of Ministers Resolution No.1394 of 24 October 2001).
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
2505.10 00 00 Natural sands of all kinds, whether or not coloured, other
than metal-bearing sands of Chapter 26; silica sands andquartz sandsKilo
grams325,000
2513.20 00 00 Emery, natural corundum, natural garnet and other
natural abrasives20
2710.00 98 00 Other lubricating oils and other oils 2,000
2804.29 Hydrogen, rare gases and other non-metals; other 10
2811.11 00 00 Hydrogen fluorid (hedrofluoric acid) 7
2818.10 90 00 Artificail corundum whether or not chemically defined;
other; aluminium oxide; aluminium hydroxide50,000
2833.21 00 00 Sulphates; alums; peroxosulphates (persulphates); other
of magnesium5,000
2833.40 00 00 Peroxosulphates (persulphates) 1,000
2837.11 00 00 Cyanides and cyanide oxides of sodium 6,000
2837.19 00 00 Cyanides and other cyanide oxides 3,000
2901.10 10 00 Acyclic hydrocarbons; for use as a power or heating fuel 1,000
2903.46 20 00 Halogenated derivatives of aromatic hydrocarbons;
Bromotrifluoromethane6,000
2903.69 90 Halogenated derivatives of aromatic hydrocarbons; other 6,000
2916.14 90 00 Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic acids, their anhydrides, halides,peroxides and peroxyacids; their halogenated,sulphonated, nitrated or nitrosated derivatives:5,000
2926 Nitrile-function compounds 15,000
2929 Compounds with other nitrogen function 36
3204.11 00 00 Disperse dyes and preparations based thereon 120
3208.10 10 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in a non-aqueous medium; consisting of compound polyesters;solutions as defined in Note 4 to this Chapter.1,852
500
3208.10 90 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modifiednatural polymers, dispersed or dissolved in a non-
aqueous medium; consisting of compound polyesters;
solutions as defined in Note 4 to this Chapter; other.7,200
3208.20 90 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in a non-aqueous medium; consisting of compound polyesters;solutions as defined in Note 4 to this Chapter; other.7,200WT/ACC/UKR/110/Add.1
Page 82
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
3208.90 91 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modifiednatural polymers, dispersed or dissolved in a non-aqueous medium; consisting of compound polyesters;
solutions as defined in Note 4 to this Chapter; based on
synthetic polymers8,730,000
3209.10 00 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modified
natural polymers, dispersed or dissolved in a non-aqueous medium; based on acrylic or vinil polymers8,000
3209.90 00 00 Paints and varnishes (including enamels and lacquers)
based on synthetic polymers or chemically modifiednatural polymers, dispersed or dissolved in a non-aqueous medium; other.5,900
3214 Glaziersí putty, grafting putty, resin cements, caulking
compounds and other mastics; painters' fillings; non-refractory surfacing preparations for front walls, indoor
walls, floors, ceilings or the like2,100
3214.10 90 00 Painters' fillings 10,400
3214.90 00 00 Glaziers' putty, grafting putty, resin cements, caulking
compounds (for consolidation) and other mastics;painters' fillings; non-refractory surfacing preparationsfor front walls, indoor walls, floors, ceilings or the like;
other.2,000
3403 Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, anti-rust or
anti-corrosion preparations and mould release
preparations, based on lubricants) and preparations of akind used for the oil or grease treatment of textilematerials, leather, furskins or other materials, but
excluding preparations contai ning, as basic constituents,
70% or more by weight of petroleum oils or of oilsobtained from bituminous minerals2,000
3506.91 00 00 Other glue means (adhesives) based on rubber or plastics
(including artificial resins)8,150
3506.99 00 00 Ready-made glues and other glue means (adhesives);
other187
3604.90 00 00 Firework articles, signalling flares, rain and antihail
rockets and other pyrotechnic articles; otherItems 570
3701 Photographic plates and film in the flat, sensitized,
unexposed, of any material other than paper, paperboardor textiles; instant print film in the flat, sensitized,unexposed, whether or not in packsKm
2200
3703.10 00 00 Photographic paper, paperboard or textiles, sensitized,
unexposed; in rolls of a width exceeding 610 mmRolls 2,700
3703.90 10 00 Photographic paper, paperboard or textiles, sensitized,
unexposed; sensitised with silver or platinum saltsKm21,750
3707.10 00 00 Chemical preparations for photographic uses (other than
varnishes, glues, adhesives and similar preparations);
unmixed products for photographic uses, put up inmeasured portions or put up for retail sale in a form readyfor use; sensitised emulsionsKilograms 200
3801.20 90 00 Colloidal or semi-colloidal graphite; other 300
3814.00 10 00 Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers;
based on butyl acetate8,000WT/ACC/UKR/110/Add.1
Page 83
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
3814.00 90 00 Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers;other14,000
3815.90 90 00 Reaction initiators, reaction accelerators and catalytic
preparations, not elsewhere specified or included; other2,000
3823.11 00 00 Industrial monocarboxylic fatty acids; acid oils from
refining; stearic acid3,000
3824.10 00 00 Prepared binders for foundry moulds or cores; chemical
products and prepar ations of the chemical or allied
industries (including those consisting  of mixtures of
natural products), not elsewhere specified or included;residual products of the chemical or allied industries, notelsewhere specified or included; prepared binders for
foundry molds of cores4,300
3824.90 40 00 Inorganic composite solvents and thinners for varnishes
and similar products700
3901.10 90 00 Polymers of ethylene, in primary forms; polyethylene
having a specific gravity of less than 0.94; other400
3903.19 00 00 Other polysterens Kilograms 24
3903.30 00 00 Polymers of styrene, in primary forms: polymers of
styrene, in primary formsKilograms 60,000
3904 Polymers of vinyl chloride or of their halogenated
olefins, in primary forms15,000
3904.61 00 00 Fluoro-polymers; polytetrafluoroethylene Meters 18,000
3904.69 90 00 Fluoro-polymers; other; other Kilograms 50
3906.90 90 00 Acrylic polymers in primary forms 2,000
3907.20 11 00 Polyacetals, other polyethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins, polyallyl
esters and other polyesters, in primary forms; Other
simple polyethers; Polyether alcohols; PolyethyleneglycolsKilograms 600
3907.30 00 00 Epoxide resins 8,060
3907.91 10 00 Polyacetals, other polyethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins, compositepolyallyl esters and other polyesters, in primary forms;
liquid5,000
3907.20 99 00 Polyacetals, other polyethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins, composite
polyallyl esters and other polyesters, in primary forms;
Other simple polyethers; other600
3907.99 Other composite polyesters; other 60
3908.90 00 00 Polyamides in primary forms; other 195
3909.40 00 00 Phenolic resins 200
3909.50 Polyurethanes 1,060
3911.90 19 00 Petroleum resins, coumarone-indene resins, polyterpenes,
polysulphides, polysulphones and other products
specified in Note 3 to this Chapter, not elsewherespecified or included, in primary form; other3,000
3916.90 19 00 Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether ornot surface-worked but not otherwise worked, of plastics;of condensation or rearrangement polymerisation
products, whether or not chemically modified; other510WT/ACC/UKR/110/Add.1
Page 84
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
3916.90 90 00 Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether ornot surface-worked but not otherwise worked, of otherplastics; other500
3917.21 10 00 Tubes, pipes and hoses, and fittings thereof (for example,
joints, elbows, flanges), of plastics; of polymers ofethylene; seamless and of a length exceeding the
maximum cross-sectional dimension, whether or not
surface-worked, but not otherwise workedMeters 500
3917.29 13 00 Tubes, pipes and hoses, and fittings thereof (for example,
joints, elbows, flanges), of plastics; of polymers of
ethylene; of other plastics; products of condensation orrearrangement polymerisation products, whether or notchemically modified; otherKilograms 1,410
3917.29 19 00 Tubes, pipes and hoses, and fittings thereof (for example,
joints, elbows, flanges), of plastics; of other plastics;seamless and of a length exceeding the maximum cross-
sectional dimension, whether or not surface-worked, but
not otherwise worked; otherMeters 7,000
3917.29 99 00 Rigid tubes, pipes and hoses; of other lastics; other Kilograms 360
3917.32 99 00 Flexible tubes, pipes and hoses; other; not reinforced, or
otherwise combined with other materials, withoutfittings; otherMeters 1,800
3917.39 13 00 Tubes, pipes and hoses, supple; other; seamless and of a
length exceeding the maximum cross-sectionaldimension, whether or not surface-worked, but not
otherwise worked; products of condensation or
rearrangement polymerisation products, whether or notchemically modified; other600
3919.10 19 00 Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls; of awidth not exceeding 20 cm; strips, the coating of whichconsists of unvulcanised natural or synthetic rubber; otherKilograms 10
3919.10 61 00 Self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls; of awidth not exceeding 20 cm; of addition polymerisationproducts; of plasticised polyvinyl chloride240
3920.92 00 00 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced or laminated (not manifold),not supported or similarly combined with other materials,
of polyamideItems 360
3920.94 00 00 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced or laminated (not manifold),
not supported or similarly combined with other
materials,of phenolic resins330
3921.90 90 00 Other plates, sheets, film, foil and strip, of plastics; other Kilograms 20,960
3926.90 10 00 Other articles of plastics and articles of other materials of
heading No.3901 - 3914; other; For technical uses, foruse in civil aircraftKilograms
Complete sets450
18
3926.90 99 00 Other articles of plastics and articles of other materials of
heading No.3901 - 3914; other; for technical uses, for usein civil aircraft; other;Items 9,804
4002.99 90 00 Synthetic rubber and factice derived from oils, in primary
forms or in plates, sheets or strip; otherKilograms 250
4005.10 00 00 Compounded rubber with carbon black or silica 935WT/ACC/UKR/110/Add.1
Page 85
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
4008.19 00 00 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber; other2,100
4008.21 90 00 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber; of  non-cellular
rubber; plates, sheets and strips; otherKilograms
Items3,510
300
4009.30 00 00 Tubes, pipes and hoses, of vulcanised rubber other than
hard rubber, with or without their fittings (for example,
joints, elbows, flanges); reinforced or otherwisecombined only with metal, without fittingsMeters 300
4015.90 00 00 Articles of apparel and clothing accessories (including
gloves), for all purposes, of vulcanised rubber other thanhard rubber; otherItems
Pairs1,650
990
4016.93 10 00 Other articles of vulcanised rubber other than hard
rubber; other; gaskets, washers and other seals; fortechnical uses, for use in civil aircraftItems
Complete sets20
5
4016.93 90 00 Other articles of vulcanised rubber other than hard
rubber; other; gaskets, washers and other seals; otherItems 3,000
4017.00 11 00 Hard rubber (for example, ebonite) in all forms, including
waste and scrap; articles of hard rubber; loose or in
blocks, plates, sheets or strips, sticks, coils, in the form ofprofiles or pipes270
4111.00 00 00 Composition leather with a basis of leather or leather
fibre, in slabs, sheets or strip, whether or not in rollsM24,000
4901.10 00 00 Printed books, brochures, leaflets and similar printed
matter, whether or not in single sheets; in single sheets,
whether or not foldedKilograms 600
4901.99 00 00 Printed books, brochures, leaflets and similar printed
matter, whether or not in single sheets; otherKilograms 800
4906.00 00 00 Plans and drawings for architectural, engineering,
industrial, commercial, topographical or similar purposes,
being originals drawn by hand; hand written texts;
photographic reproductions on sensitized paper andcarbon copies of the above plans, drawings or handwritten texts400
4911.10 10 00 Commercial catalogues 500
1911. 91 80 00 Other printed matter, including printed pictures,
engravings and photographs; other500
4911.99 00 00 Other printed matter, including printed pictures,
engravings and photographs; other200
5208.11 90 00 Woven fabrics of cotton, containing 85% or more by
weight of cotton, weighing not more than 200 g/m2;otherMeters 2,000
5208.12 93 00 Woven fabrics of cotton, containing 85% or more by
weight of cotton, weighing not more than 200 g/m2;exceeding 115 cm but not more than 145 cm4,200
5309.21 10 00 Woven fabrics of flax, containing 85% or more of flax:
unbleached5,000
5309.21 90 00 Woven fabrics of flax, containing 85% or more of flax:
whether or not bleached; bleached34,100
5310.10 10 00 Fabrics of jute or other textile bast fibers in heading
5303; unbleached; of a width not exceeding 150 sm7,400
5402.10 90 00 High tenacity thread nylon/other polyamides; other 1,000
5402.31 00 00 Textured yarn; of nylon/other polyamides
filaments,</=50tex/s.y.1,000WT/ACC/UKR/110/Add.1
Page 86
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
5404.10 90 00 Synthetic monofilament of 67 decitex or more and of
which no cross-sectional dimension exceeds 1 mm; stripand the like (for example, artificial straw) of synthetictextile materials of an apparent width not exceeding
5 mm; monofilamentKilograms 3,000
5407.61 10 00 Woven fabrics,>/=85% of polyester filaments; whether or
not bleachedMeters 5,000
5408.23 90 00 Woven fabric,>/=85% of artificial filament o strip of art
tex mat; of dyed yarn; other5,000
5604.10 00 00 Rubber thread and cord, textile covered 1,000
5607.50 11 00 Other synthetic fibres; of nylon or other polyamides or of
polyesters; Measuring more than 50,000 decitex (5 g/m);
plaited or braided5,000
5902.10 90 00 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose5,000
5903.90 10 00 Textile fabrics impregnated, coated, covered or laminated
with plastics, other than those of heading 5902;impregnatedM
22,000
5903.90 91 00 Other fabricks; coated, covered or laminated; other Meters 10,000
5903.90 99 00
5906.99 10 00 Rubberised textile fabrics, other than those of heading
5902; other; other materials specified in note 4 to thisgroup
2M212,000
5911.90 90 00 Textile products and articles, for technical uses, specified
in note 7 to this chapter; other3Items 37
6815.10 10 00 Carbon fibres and articles of carbon fibres 1,775
6903.90 10 00 Other refractory ceramic goods (for example, retorts,
crucibles, muffles, nozzles, plugs, supports, cupels, tubes,
pipes, sheaths and rods), other than those of siliceous
fossil meals or of similar siliceous earths; other;containing, by weight, more than 25% but not more than50% of graphite or other car-
bon or of a mixture of these products30
7019.19 90 00 Glass fibres (including glass wool) and articles thereof;
slivers, rovings, yarn and chopped strands; other; offibersMeters 30,000
7019.52 00 00 Glass fibres (including glass wool) and articles thereof;
other fabricks; of a width exceeding 30 cm, plain weave,weighing less than 250 g/m2, of filaments measuring per
single yarn not more than 136 tex30,000
7019.90 99 00 Glass fibres (including glass wool) and articles thereof;
otherItems 6
7020.00 10 10 Other articles of glass; other; of fused quartz or other
fused silica; crucibles of fused quartzKilograms 200
7020.00 30 00 Other article sof glass; other; of glass having a linear
coefficient of expansion not exceeding 5 10-6 per Kelvinwithin a temperature range of 0 °C to 300 °C200
7211.14 10 00 Flat-rolled products of iron or non-alloy steel, of a width
of 600 mm or more, cold-rolled (cold-reduced), not clad,plated or coated; of a width exceeding 500 mm60,000
                                                     
2 Note 4 of the Consolidated Tariff Offer of Ukraine
3 Note 7 of the Consolidated Tariff Offer of UkraineWT/ACC/UKR/110/Add.1
Page 87
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
7211.14 90 00 Flat-rolled products of iron or non-alloy steel; hot-rolled,
not further worked; other, of a thickness of 4.75 mm ormore; other; of a width of less than 500mm3,830
7214.99 31 00 Other bars and rods of iron or non-alloy steel, not further
worked than forged, hot rolled, hot drawn or hotextruded, but including those twisted after rolling; other;containing by weight less than 0,25% of carbon; other, of
circular cross-section measuring in diameter of 80 mm or
more30,000
7214.99 39 00 Other bars and rods of iron or non-alloy steel, not further
worked than forged, hot rolled, hot drawn or hot
extruded, but including those twisted after rolling;Containing by weight less than 0,25% of carbon; other, ofcircular cross-section measuring in diameter less than 80
mm1,000
7215.10 00 00 Other bars and rods of iron or non-alloy steel; of free-
cutting steel, not further worked than cold-formed or
cold-finished1,000
7215.50 19 00 Other bars and rods of iron or non-alloy steel; of free-
cutting steel, not further worked than cold-formed or
cold-finished; containing by weight less than 0,25% of
carbon; other3,000
7215,50 30 00 Other bars and rods of iron or non-alloy steel; of free-
cutting steel, not further worked than cold-formed or
cold-finished; containing by weight 0,25% or more butless than 0,6% of carbon101,000
7217.90 90 00 Wire of iron or non-alloy steel; other; containing by
weight 0,6% or more of carbon40,000
7219.13 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; of a thickness 3mm or more, but less than
4,75mm; containing by weight 2.5% or more of nickel15,000
7219.21 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than hot-rolled, not in
coils; of a thickness 10mm or more; containing by weight2.5% or more of nickel55,000
7219.22 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than hot-rolled, not in
coils; of a thickness 4.74mm or more, but less than10mm; containing by weight 2.5% or more of nickel25,000
7219.22 90 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than hot-rolled, not incoils; of a thickness 4.74mm or more, but less than10mm; containing by weight less than 2.5% of nickel10,000
7219.23 00 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than hot-rolled, not incoils; of a thickness of 3 mm or more but less than 4.75
mm25,000
7219.31 00 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than cold-rolled; of a
thickness of 4.75 mm or more15,000
7219.32 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than cold-rolled (cold-
reduced); of a thickness of 3 mm or more but less than
4.75 mm; containing by weight 2.5% or more of nickel5,000WT/ACC/UKR/110/Add.1
Page 88
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
7219.33 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than cold-rolled (cold-reduced); of a thickness exceeding 1 mm but less than 3mm; containing by weight 2.5% or more of nickel35,000
7219.34 10 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; not further worked than cold-rolled (cold-reduced); of a thickness exceeding 0.5 mm but less than 1
mm; containing by weight 2.5% or more of nickel10,000
7219.34 90 00 Flat-rolled products of stainless steel, of a width of 600
mm or more; containing by weight 2.5% of nickel72,000
7220.12 00 00 Flat-rolled products of stainless steel, of a width of less
than 600 mm; not further worked than hot-rolled; of athickness of less than 4.75 mmKilograms 48,000
7220.20 51 00 Flat-rolled products of stainless steel, of a width of less
than 600 mm; not further worked than cold-rolled (cold-reduced); of a thickness exceeding 0.35 mm but less than
3 mm, containing by weight 2.5% or more of nickel15,000
7222.11 11 00 Bars and rods, not further worked than hot-rolled, hot-
drawn or extruded, of circular cross-section: of a
diameter of 80 mm or more, containing by weight 2.5%
or more of nickel1,000
7222.20 11 00 Bars and rods, not further worked than cold-formed or
cold-finished: of circular cross-section of a diameter of
80 mm or more, containing by weight 2.5% or more ofnickel80,000
7222.20 19 00 Bars and rods, not further worked than cold-formed or
cold-finished: of circular cross-section of a diameter of80 mm or more, containing by weight less than 2.5% ofnickel10,000
7222.30 10 00 Other bars and rods hot-rolled, hot-drawn or extruded,
not further worked than clad20,000
7222.30 51 00 Other bars and rods ; forged, containing by weight 2.5%
or more of nickel30
7222.30 98 00 Other bars and rods ; forged, containing by weight 2.5%
or more of nickel; other46,000
7223.00 11 00 Wire of stainless steel: containing by weight 28% or
more but less than 31% of nickel, and 20% or more butless than 22% of chromium40,000
7223.00 19 00 Wire of stainless steel: containing by weight 2.58% of
nickel; other500
7224.90 19 00 Other alloy steel in ingots or other primary forms; semi-
finished products of other alloy steel; other; forged40,000
7225.40 20 00 Flat-rolled products of other alloy steel, of a width of 600
mm or more; other; other, not further worked than hot-
rolled, not in coils; of a thickness exceeding 15 mm6,000
7225.40 80 00 Flat-rolled products of other alloy steel, of a width of 600
mm or more; other; other, not further worked than hot-
rolled, not in coils; of a thickness less than 4.75 mm2,000
7225.50 00 00 Flat-rolled products of other alloy steel, of a width of 600
mm or more; other; other, not further worked than cold-
rolled (cold-reduced)50,000
7226.92 90 00 Flat-rolled products of other alloy steel, of a width of less
than 600 mm; other; not further worked than cold-rolled
(cold-reduced); of a width  not exceeding 500 mm4,000
7228.20 60 00 Bars and rods of s ilico-manganese steel; other 27,000WT/ACC/UKR/110/Add.1
Page 89
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
7229.90 90 00 Wire of other alloy steel; other 16,000
7304.41 90 00 'Tubes, pipes and hollow profiles, seamless, of iron (other
than cast iron); other, of circular cross-section of stainless
steel; Cold-drawn or cold-rolled (cold-reduced); otherItems 450
7314.12 00 00 Woven cloth; Endless bands for machinery, of stainless
steelM2150
7314.14 00 00 Woven cloth; other woven cloth, of stainless steel 50
7314.19 00 00 Woven cloth; other 100
7402.00 00 00 Unrefined copper; copper anodes for electrolytic refining. Kilograms 2,000
7403.19 00 00 Refined cooper; other 5
7403.21 00 00 Copper-zinc base alloys (brass) 54
7407.10 00 00 Copper bars, rods and profiles; of refiend cooper 10,000
7407.29 00 00 Copper bars, rods and profiles; of cooper-base alloys;
other10,000
7409.19 00 00 Copper and zink (brass) plates, sheets and strip, of a
thickness exceeding 0.15 mm; of refined cooper; other11,500,000
7409.31 00 00 Copper plates, sheets and strip, of a thickness exceeding
0.15 mm; of cooper-base and tin (bronze0-base alloys; in
coils10,000
7410.21 00 00 Cooper foil of a width not ex ceeding 0.15mm; of refined
cooper500
150
7411.10 11 00 Copper tubes and pipes; of refined cooper; straight, of a
wall thickness exceeding 0.6mmKilograms 10,000
7411.29 10 00 Cooper tubes and pipes; of cooper alloys; other; straight 2,000
7411.29 90 00 Cooper tubes and pipes; of cooper alloys; other; 5,000
7413.00 91 00 Stranded wire, cables, plaited bands and the like, of
copper, not electrically insulated; other; of refined cooperMeters
Kilograms83,000
6,600
7413.00 99 00 Stranded wire, cables, plaited bands and the like, of
copper, not electrically insulated; other; of cooper alloysMeters 16,000
7505.12 00 00 Nickel bars, rods, profiles; of nickel alloys Kilograms 2,000
7505.22 00 00 Wire: of nickel alloys 5,000
7506.20 00 00 Nickel plates, sheets, strip and foil; of nickel alloys 2,000
7601.10 00 00 Aluminium, not alloyed 3,000
7601.20 10 00 Aluminuim alloys; primary 3,000
7601.20 91 00 Aluminium alloys; secondary; in glots or in fluid state 3,000
7604.10 10 00 Aluninium bars, rods and profiles; of non alloyed
aluminium; rods and bars400
7604.10 90 00 Aluninium bars, rods and profiles; of non alloyed
aluminium; profiles300
7604.29 10 00 Aluninium bars, rods and profiles; of aluminium alloys;
other2,000
7604.29 90 00 Aluninium bars, rods and profiles; of aluminium alloys;
profiles; other520
7605.29 00 00 Aluminium wire; of aluminium alloys; other 7,000
7606.11 91 00 Aluminum plates, sheets and strip, of a thickness
exceeding 0.2 mm; ectangular (including square); of nonalooyed aluminium; other, of a thickness less than 3 mm2,000
7606.11 93 00 Aluminium plates, sheets and strip, of a width of 0.2mm
and more; rectangular (including square); of non alloyedaluminium; other, of a thickness 3mm or more, but lessthan 6mm1,100
7606.11 99 00 Aluminum plates, sheets and strip, of a thickness
exceeding 0.2 mm; Rectangular (including square); ofaluminium, not alloyed; other: with thickness not less
than 6 mm 4,300WT/ACC/UKR/110/Add.1
Page 90
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
7606.12 91 00 Aluminum plates, sheets and strip, of a thickness
exceeding 0.2 mm; Rectangular (including square); ofaluminium alloys; other; of thickness less than 3mm379,500
7606.12 93 00 Aluminum plates, sheets and strip, of a thickness
exceeding 0.2 mm; Rectangular (including square); ofaluminium alloys; other; of thickness 3mm or more, butless than 6mm480,585
7606.12 99 00 Aluminum plates, sheets and strip, of a thickness
exceeding 0.2 mm; Rectangular (including square); ofaluminium alloys; other; of thickness 6mm or more518,000
7607.11 90 00 Aluminum foil; not backed; Rolled but not further
worked; of a tickness less than 0.021mm, but not morethan 0.2mm500
7607.19 99 00 Aluminum foil; not backed; other; of a width not less
than 0.021mm, but not more than 0.2mm10,000
7608.20 99 00 Tubes and pipes; of aluminium alloys; other
Items1,200
258
7616.99 90 00 Other articles of aluminum; other Kilograms 70,000
8303.00 00 00 Tin bars, rods, profiles and wire 3,000
8101.91 10 00 Tungsten (wolfram) and articles thereof, including waste
and scrap; Unwrought tungsten, including bars and rods
obtained simply by sintering4,000
8102.91 10 00 Molybdenum and articles thereof, including waste and
scrap; Unwrought molybdenum, including bars and rods
obtained simply by sintering500
8104.19 00 00 Magnesium and articles thereof, including waste and
scrap; Unwrought magnesium; other1,700
8104.90 00 00 Magnesium and articles thereof, including waste and
scrap; otherItems
Kilograms15
16,700
8105.90 00 00 Cobalt mattes and other intermediate products of cobalt
metallurgy; cobalt and articles thereof, including wasteand scrap; otherItems
Kilograms50
50,000
8108.90 30 00 Titanium and articles thereof, including waste and scrap;
other; Bars, rods, profiles and wire70,000
8108.90 50 00 Titanium and articles thereof, including waste and scrap;
other; Plates, sheets, strip and foil123,000
8108.90 70 00 Titanium and articles thereof, including waste and scrap;
other; tubes and pipes50,000
8108.99 90 00 Titanium and articles thereof, including waste and scrap;
other;Kilograms 30
80
8307.10 90 00 Flexible tubing of base metal, with or without fittings; of
iron or steel; otherItems
Meters1,060
600
8307.90 90 00 Flexible tubing of base metal, with or without fittings; of
other base metal; otherItems 798
8412.10 90 00 Other motors and engines; Reaction engines other than
turbo jets24
8412.90 30 00 Other motors and engines; parts of reaction engines, other
than turbo-jets24
8412.90 50 00 Other motors and engines; parts; other; of hydraulic
power engines and motorsComplete sets 10
8412.90 90 00 Other motors and engines; parts; other; of other Items 24
8414.51 90 00 Air or vacuum pumps, air or other gas compressors and
fans; Table, floor, wall, window, ceiling or roof fans,with a self-contained electric motor of an output not
exceeding 125 W; other8WT/ACC/UKR/110/Add.1
Page 91
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8414.59 90 00 Fans; other 100
8419.19 00 00 Machinery, plant or laboratory equipment, whether or not
electrically heated, for the treatment of materials by a
process involving a change of temperature such as
heating, cooking, roasting, distilling, rectifying,sterilising, pasteurising, steaming, drying, evaporating,vaporising, condensing or cooling, other than machinery
used for domestic purposes; instantaneous or storage
water heaters, non-electric; other2
8421 Centrifuges, including centrifugal dryers; filtering or
purifying machinery and apparatus, for liquids or gases96
8471 Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing
data onto data media in coded form and machines for
processing such data, not elsewhere specified or includedComplete sets
Items113
310
8471.80 10 00 Automatic data processing machines and units thereof;
magnetic or optical readers, machines for transcribing
data onto data media in coded form and machines forprocessing such data, not elsewhere specified orincluded; Peripheral devicesItems 500
8472.10 00 00 Duplicating machines 2
8473.30 Parts and accessories of the machines of heading 84.71 1,100
8473.40 Parts and accessories of the machines of heading 84.72 Complete sets 1
8479.89 Other machines and mechanical appliances Items 2
8482.10 10 00 Valve or roler bearings; with greatest external diameter
not exceeding 30mm9,022
100
8482.10 90 00 Ball bearings; other 12,300
8482.40 00 00 Needle roller bearings 820
8482.50 00 00 Other cylindrical roller bearings 350
8482.91 90 00 Valve or roller bearings; parts; balls, needle rollers and
rollers; other3,000,000
8483.30 90 00 Plain shaft bearings 3,050
8501.10 10 00 Motors of an output not exceeding 37.5 W; Synchronous
motors of an output not exceeding 18 W700
8501.10 91 00 Motors of an output not exceeding 37.5 W;  Universal
AC/DC motors216
8501.10 99 00 Motors of an output not exceeding 37.5 W;  Dcmotors 1,382
8501.20 90 00 Universal AC/DC motors of an output exceeding 37.5 W;
other232
8501.31 90 00 Other DC motors, DC generators; Of an output not
exceeding 750W; other136
8501.32 91 00 Other DC motors, DC generators; Of an output exceeding
750W but not ex ceeding 75 kW140
8501.61 91 00 AC generators (alternators); Of an output not exceeding
7.5 kVA930
8504.10 99 90 Electrical transformers, static converters, inductors and
throttles; Ballasts for discharge lamps or tubes; other123,800
8504.31 39 90 Other  transformers, Having a power handling capacity
not exceeding 1 kVA; other; Measuring transformers;otherItems 9,150
8504.31 90 00 Other  transformers, Having a power handling capacity
not exceeding 1 kVA; other;65,640
8504.40 30 00 Electrical transformers, static converters, inductors and
throttles;  Power supply blocks used with machines ofautomatic processing of information6,000WT/ACC/UKR/110/Add.1
Page 92
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8504.40 50 00 Static converters; other; Polycrystalline semiconductor
rectifiers30
8504.40 93 00 Static converters; other; Accumulator chargers 16,000
8504.40 96 00 Electrical transformers, static converters, inductors and
throttles; Having a power handling capacity notexceeding 7.5 kVA.6,000
8504.90 11 00 Parts; of transformers and inductors; Ferrite cores 245,710
8504.90 19 00 Parts; of transformers and inductors; other 9,550
8505.11 00 00  Electro-magnets; permanent magnets and articles
intended to become permanent magnets aftermagnetisation; of metal7,518
8505.19 90 00  Electro-magnets; permanent magnets and articles
intended to become permanent magnets aftermagnetisation; other18
8506.10 19 00 Primary cells and primary batteries; other 720
8506.80 90 00 'Primary cells and primary batteries; other 120
8507.30 91 00 Electric accumulators, including separators therefor,
whether or not rectangular (including square) or anyform; Nickel-cadmium; other; Hermetically sealed88
8507.30 98 00 Electric accumulators, including separators therefor,
whether or not rectangular (including square) or anyform; Nickel-cadmium; other;192
8517.19 90 00 Fax machines and teleprinters 2
8517.50 10 00 Other apparatus, for carrier-current line systems 7,452
8517.50 90 00 Other apparatus, for carrier-current line systems or for
digital line systems; otherItems 5
8524.31 00 00 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matricesand masters for the production of records, but excludingproducts of chapter 37;  Discs for laser reading systems;
For reproducing phenomena other than sound or image560
8524.32 00 00 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matricesand masters for the production of records, but excluding
products of chapter 37;  Discs for laser reading systems;
For reproducing sound only20
8524.40 10 00 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matrices
and masters for the production of records, but excludingproducts of chapter 37;  Discs for laser reading systems;For reproducing phenomena other than sound or image;
with records of data and commands used in machines of
automatic processing of information90,000
8524.40 99 00 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matrices
and masters for the production of records, but excludingproducts of chapter 37;  Discs for laser reading systems;For reproducing phenomena other than sound or image;
other30,000
8524.51 00 90 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matrices
and masters for the production of records, but excluding
products of chapter 37;  Other magnetic tapes; Of a widthnot exceeding 4 mm30,000WT/ACC/UKR/110/Add.1
Page 93
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8524.53 00 90 Records, tapes and other recording media for sound or
other similarly recorded phenomena, including matricesand masters for the production of records, but excludingproducts of chapter 37;  Other magnetic tapes; Of a width
exceeding 6.5 mm; other30,000
8525.20 99 00 Transmission apparatus incorporating reception
apparatus; otherComplete sets 1
8526.91 19 00 Radio navigational aid apparatus; For use in civil aircraft;
other3
8526.91 90 00 Other radio navigational aid apparatus; other Items 9
8527.90 98 00 Other apparatus 4
8528.12 98 00 Reception apparatus for television, colour; other; without
screen445
8528.21 Reception apparatus for television, whether or not
incorporating radio-broadcast receivers or sound or video
recording or reproducing apparatus; video monitors andvideo projectors; colourItems 5
8529.10 10 00 Aerials and aerial reflectors of all kinds; For use in civil
aircraft6
8529.10 31 00 Outside aerials for radio or television broadcast receivers;
for reception via satellite11
8529.10 39 00 Outside aerials for radio or television broadcast receivers;
other76
8529.10 45 00 Parts suitable for use solely or principally with the
apparatus of headings No. 8525 to 85282
8529.10 70 00 Aerial filters and separators 1,040
8529.10 90 00 Aerials and aerial reflectors of all kinds; parts suitable for
use therewith; other250
8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or firealarms), other than those of heading 8512 or 853050
8532.21 00 00 Other fixed capacitors; tantalum 296,770
8532.22 00 00 Other fixed capacitors; Aluminium electrolytic fixed
capacitors69,600
8532.23 00 00 Other fixed capacitors; Ceramic dielectric, single layer
fixed capacitors53,950
8532.24 10 00 Other fixed capacitors; Ceramic dielectric, multilayer
fixed capacitors; that have connection outlets529,550
8532.24 90 00  Other fixed capacitors; Ceramic dielectric, multilayer
fixed capacitors; other390,500
8532.25 00 00 Other fixed capacitors; Dielectric fixed capacitors of
paper or plastics49,580
8532.29 00 00 Other fixed capacitors; other 21,950
8532.30 00  00 Variable or adjustable (pre-set) capacitors 67,300
8533.10 00 00 Fixed carbon resistors,  composition or film types 137,020
8533.21 00 00 Other fixed resistors; For a power handling capacity not
exceeding 20W346,070
8533.29 00 00 Other fixed resistors; other Items 1,845
860
8533.31 00 00 Variable wire resistors (including rheostats and
potentiometers); for a power handling capacity notexceeding 20 W96,600
8533.39 00 00 Variable wire resistors (including rheostats and
potentiometers); other16,500WT/ACC/UKR/110/Add.1
Page 94
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8533.40 10 00 Other variable resistors, including rheostats and
potentiometers;  for a power handling capacity notexceeding 20 W95,990
8533.40 90 00 Other variable resistors, including rheostats and
potentiometers;  other3,450
8534.00 11 00 Printed circuits; Consisting only of conductor elements
and contacts; Multilayer circuits5,850
8535.21 00 00 Automatic circuit breakers; For a voltage of less than
72.5 kV100
8535.30 10 00 Isolating switches and make-and-break switches; For a
voltage of less than 72.5 kV2,010
8536 Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electricalcircuits (for example, switches, relays, fuses, surgesuppressors, plugs, sockets, lamp-holders, junction
boxes), for a voltage not exceeding 1,000 volts30
8536.10 10 00  Fuses; For a current not exceeding 1A 2,520
8536.10 50 00 Fuses; For a current exceeding 1A, but not exceeding 63
A550
8536.41 10 00 Relays; For a voltage not exceeding 60V; For a current
not exceeding 2 A101,560
8536.41 90 00 Relays; For a voltage not exceeding 60V; For a current
exceeding 2 A3,972
8526.49 00 00 Relays; other 2,241
8536.50 Other; switches 15,750
8536.69 Lamp-holders, plugs and sockets; other 177,916
8536.90 10 00 Other apparatus;  Connections and contact elements for
wire and cables15,166
8536.90 85 00 Other apparatus; other 1,230
8537.10 99 00 Boards, panels, consoles, desks, cabinets and other bases,
equipped with two or more apparatus of heading  8535 or8536, for electric control or the distribution of electricity,including those incorporating instruments or apparatus ofChapter 90, and numerical control apparatus, other than
switching apparatus of heading  8517; For a voltage not
exceeding 1,000V; otherItems 3,000
8538.90 10 00 Parts suitable for use in apparatuses; other; Electronic
assemblies5
8538.90 11 Parts suitable for use solely or principally with the
apparatus of headings No. 8535, 8536 or 8537; electronic
assemblies5,600
8540.71 00 00 'Thermionic, cold cathode or photo-cathode valves and
tubes; Magnetrons40
8540.72 00 00 Klystrons 2
8540.81 00 00 Receiver or amplifier valves and tubes 600
8540.91 00 00 Prats of cathode-ray tubes 1,000
8541.10 10 00  Diodes, other than  photosensitive or light-emitting
diodes;760
8541.10 91 00 Diodes that rectify power 1,570
8541.10 99 00 Diodes, other than photosensitive or light-emitting
diodes; other1,212
320WT/ACC/UKR/110/Add.1
Page 95
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8541.21 Diodes, transistors and similar semiconductor devices;
photosensitive semiconductor devices, includingphotovoltaic cells whether or not assembled in modulesor made up into panels; light-emitting diodes; mounted
piezo-electric crystals480
8541.21 10 00 Transistors, other than photosensitive transistors; with a
dissipation rate of less than 1 W; Diodes, other than
photosensitive or light-emitting diodes600
8541.21 90 00 Transistors, other than photosensitive transistors; with a
dissipation rate of less than 1 W; other1,285
680
8541.29 30 00 Transistors, other than ph otosensitive transistors; IGBTS 32,100
8541.29 80 Transistors, other than phot osensitive transistors; other 789,300
8541.40 11 00 Light-emitting diodes Items 26,200
8541.40 19 00
8541.40 91 00 Sun elements, whether or not assembled in modules or
made up into panelsComplete sets 10
8541.40 93 00 Photodiodes, phototransistors, photothyristors and
optronsItems 29,400
8541.40 99 00 Photosensitive semiconductor devices, including
photovoltaic cells whether or not assembled in modules
or made up into panels; other56,679
8541.60 00 00 Mounted piezo-electric crystals 21,260
8541.90 00 00 Diodes, transistors and similar semiconductor devices;
photosensitive semiconductor devices, includingphotovoltaic cells whether or not assembled in modules
or made up into panels; light-emitting diodes; mounted
piezo-electric crystals; parts1,200
8542 Electronic integrated circuits and microassemblies; other 3,290
902
8543.20 00 00 Signal generators 14,030
8543.90 80 00 Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in thischapter; parts; other25
8544.11 10 00 Winding wire; of cooper; lacquered or enamelled Kilograms
Meters9,740
90,000
8544.11 90 Winding wire; of cooper; other 96,000
8544.20 00 00 Co-axial cable and other co-axial electric conductors 1,824,950
8544.49 20 00 Insulated wires; of a kind used for telecommunications 59,600
8544.49 80 00 Other electric conductors for a voltage not exceeding 80
V; otherItems Meters 500
423,600
8544.59 10 00 Other electric conductors for a voltage exceeding 80 V,
but not exceeding  1,000 V; other; wire and cables, with
individual conductor wires of a diameter exceeding 0,51mm625,000
8544.59 20 00 Other electric conductors for a voltage exceeding 80 V,
but not exceeding  1,000 V; other;  for a voltage of 1,000350,000
8544.59 80 00 Other electric conductors for a voltage exceeding 80 V,
but not exceeding  1,000 V; other;  for a voltage of
exceeding 80 V, but not exceeding  1,000 VItems 319,000
8545.20 00 00 Brushes Items 300
8545.90 10 00 Other; heating resistors 1,650
8547.10 90 00 Ceramic insulatin fittings; other 3,700WT/ACC/UKR/110/Add.1
Page 96
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
8547.90 00 00 Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating materialapart from any minor components of metal (for example,threaded sockets) incorporated during moulding solely
for purposes of assembly, other than insulators of heading
85.46; electrical conduit tubing and joints therefor, ofbase metal lined with insulating materialMeters
ItemsKilograms600
20,000
1,336
8548 Waste and scrap of primary cells, primary batteries and
electric accumulators; spent primary cells, spent primarybatteries and spent electric accumulators; electrical partsof machinery or apparatus, not specified or included
elsewhere in this chapterItems 600
8609.00 90 00 Containers (including containers for the transport of
fluids) specially designed and equipped for carriage by
one or more modes of transport; other10
8708.80 90 90 Shocks, suspension bracekts; other 300
8803.30 10 00 Parts of the goods of heading No. 88.01 or 88.02; for use
in civil airccraft2
8803.20 90 00 Parts of the goods of heading No. 88.01 or 88.02; other 54
8803.30 90 00 25
8803.90 99 00 Parts of the goods of heading No. 88.01 or 88.02; other Items 175
47
9002.19 00 00 Object lenses; other 100
9013.20 00 00 Liquid crystal devices not constituting articles provided
for more specifically in other headings; lasers, other thanlaser diodes; other optical appliances and instruments, notspecified or included elsewhere in this chapter; Lasers,
other than laser diodes2
9014.20 90 00  Instruments and appliances for aeronautical or space
navigation (other than compasses); other13
9014.80 00 00 Other instruments and appliances Items 32
9014.90 10 00 Parts and accessories; of instruments of s ubheadings
9014.10 and  9014.20 for use in civil aircraft10
9014.90 90 00 Parts and accessories; other 602
9015.80 11 00 Other instruments and appliances; meteorological,
hydrological and geophysical instruments and apparatusComplete sets 7
9015.80 93 00 Other eteorological, hydrological and geophysical
instruments and apparatus7
9026.10 51 00 Instruments and apparatus for measuring or checking the
flow or level of liquids; other; electric; flow metersItems 45
9026.20 10 00 Instruments and apparatus for measuring  or checking the
pressure; for use in civil aircraft10
9026.20 30 00 Instruments and apparatus for measuring  or checking the
pressure; other; electronic324
9026.20 59 00 Instruments and apparatus for measuring  or checking the
pressure; other; Spiral or metal diaphragm type pressure
gauges; other20
9026.20 90 00 Instruments and apparatus for measuring  or checking the
pressure; other; other2,400
9026.80 91 00 Other machinery and equipment for measuring the
pressure; other; electric180
9027.30 Spectrometers, spectrophotometers and spectrographs
using optical radiations (UV, visible, IR)2
9030.31 90 00 Multimeters; other Complete sets 1WT/ACC/UKR/110/Add.1
Page 97
Maximum volume of imports eligible
for exemption from Import Duty and
VAT during the period of validity of
the Resolution No.1394Code according to
the UCC FEA
(Ukrainian
Commodity
Coding of Foreign
Economic
Activity)Commodity description
Measurement unit Quantity
9030.40 90 00 Other instruments and apparatus, specially designed for
telecommunications (for example, cross-talk meters, gainmeasuring instruments, distortion factor meters,psophometers); other3
9027.80 Other instruments and apparatus 7
9030.83 90 00 Other instruments and apparatus; Other, with a recording
device; otherItems 1
9031.30 00 00 Profile protectors 7
9031.80 31 90 Other instruments; apparatus and machinery; other;
electronic; For measuring or checking geometricalquantities; otherItems 72
9031.80 39 Other instruments; apparatus and machinery; other;
electronic; other835
9031.80 91 00 Other instruments; apparatus and machinery; other; for
measuring or checking geometrical quantities30
9031.80 99 00 Other instruments; apparatus and machinery; other; 185
9032.81 90 00 Automatic regulating or controlling instruments and
apparatus; Other instruments and apparatus; Hydraulic orpneumatic; other5,142
9032.89 90 00 Automatic regulating or controlling instruments and
apparatus; Other instruments and apparatus; otherComplete sets 493
9032.90 90 00 Automatic regulating or controlling instruments and
apparatus; Parts and accessories; otherItems 16
9033.00 00 00 Parts and accessories (not specified or included elsewhere
in this chapter) for machines, appliances, instruments or
apparatus of Chapter 90100
9106.90 10 00  Process-timers and stop-clocks 11WT/ACC/UKR/110/Add.1
Page 98
ANNEX 14
List of Goods Which are Exempted from Taxes When Imported into the
Customs Territory of Ukraine
List of goods (including machinery complete sets) which are exempted from taxes (import
duty, value added tax) when imported into the customs territory of Ukraine, unless such goods areproduced at the territory of Ukraine (Suppleme nt to the Law of Ukraine "On Stimulation of
Automobile Production in Ukraine" No.535/97 of 19 September 1997).
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
2710.00.210 White spirit
2710.00.250 Only benzine-solvent
2710.00.790 Liquid fuel (masout) for other purposes
2710.00.990 Lubricants for other purposes
2833.19.000 Other sodium sulphates
2833.24.000 Nickel sulfate
2835.31.000 Sodium triphosphate
2837.11.000 Sodium cyanide
2837.19.000 Other cyanides
2903.19.000 Saturated, chlorinated and other derivatives of acyclic hydrocarbon
2903.22.000 Trichloroethylene
2904 Sulphonated, nitrated and nitrosated, halogenated or non-halogenated derivatives of hydrocarbons
2905.31.000 Ethylene glycol
2922.13.000 Triethanolamine and its salts
2929.10.000 Isocyanates
3208.10.900 Other paints and varnishes based on polyesters
3208.20.900 Other paints and varnishes based on acrylic and vinyl polymers
3208.90.910 Other paints and varnishes based on synthetic polymers in liquid or paste form, used in the manufacture of
paints (including enamels); stamping foils and other coloring matter put up in forms or packings for retail
sale
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of
a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matterput up in forms or packings for retail sale
3214.10.100 Mastics
3214.90.000 Primers fillings and others
3319.000 Lignosulphate
3403.19.910 Preparations for lubricating machines, appliances and vehicles
3403.19.990 Other lubricants for machines, appliances and vehicles
3405.90.100 Polishing agents for metal surfaces
3405.90.900 Other polishing agents
3506.91.000 Adhesives based on rubber or plastics
3506.99.900 Other finished glue
3802.90.000 Other active carbon
3810.10.000 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes
3810.90.910 Soldering fluxes for soft and hard soldering or welding
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish
removers
3819.00.000 Brake fluid and its components
3820.00.000 Anti-freezing preparations and prepared de-icing fluids
3823.90.700 Composite inorganic solvents and diluents for varnishes and similar products
3823.90.830 Galvanization compounds
3901.10.100 Linear polyethylene
3901.10.900 Other polyethylene
3902.10.000 Polypropylene
3902.30.000 Propylene copolymers
3903.11.000 Foamed polystyrene
3903.19.000 Other polystyrene
3903.30.000 Acrylonitrile-butadiene-styrene (ABS) copolymers
3903.90.000 Other styrene copolymers in primary forms
3904.10.000 Polyvinyl chlorideWT/ACC/UKR/110/Add.1
Page 99
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
3904.22.000 Plasticized polyvinylchlorid
3904.40.000 Other vynilchloride copolymers
3904.69.000 Other fluoropolymers
3907 Polyacetates, simple polyesters and other epoxy resins in primary forms; polycarbonates, alkyd resins, allyl
esters and other composite polyesters in primary forms
3908 Polyamides in primary forms
3909 Amino-resins, phenolic resins and polyurethanes, in primary forms
3910 Silicones in primary forms
3917.23.100 Seamless polymerchloride tubes and hoses
3917.29.990 Other plastic tubes
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rols and
other plastic forms
3920.20 Plates, sheets, foil, tapes from propylene polymers
4009.10.000 Rubber tubes, hoses and hosepipes without fittings, not armored or combined with other materials
4009.30.000 Armored or combined otherwise only with textile materials rubber tubes, hoses and hosepipes without
fittings
4009.50.990 Other rubber tubes, hoses and hosepipes with fittings
4010.10.000 Other rubber transporter bands, driving belts or beltings of trapezoidal cross section
4010.99.000 Rubber transporter bands, driving belts or beltings other
4016.91.000 Floor covers and carpets from porous rubber
4016.93 Gaskets, washers and other seals for technical uses
4016.93.900 Other gaskets, washers and seals
4111.00.000 Composition leather on the basis of natural leather or leather fibers in the form of plates, sheets or bands in
rolls or not in rolls
4403.20.000 Other, coniferous
4407.10.910 Fir timber
4407.10.930 Pine timber
5204.11.000 Cotton sewing thread, not put up for retail sale, containing 85% or more by weight of cotton
5204.19.000 Other cotton sewing threads
5209.59.000 Cotton fabrics, other, containing 85% or more by weight of cotton
5407.42.100 Woven fabrics, obtained from thread of synthetic filament, including fabrics made from materials, classified
in commodity position 5404, containing not less than 85% by weight of complex threads of nylon or other
polyamide filaments, dyed, of an apparent width not exceeding 57 cm
5407.42.900 Woven fabrics, obtained from thread of synthetic filament, including fabrics made from materials, classified
in heading 5404, containing not less than 85% by weight of complex threads of nylon or other polyamidefilaments, dyed, of an apparent width exceeding 57 cm
5601.21.900 Other wadding of cotton
5602.90.000 Other needle loom felt impregnated or not impregnated, coated or not coated, laminated or not laminated
5603.00.930 Nonwovens impregnated or not impregnated, with coating or without coating, laminated or not laminated
weighing more than 25 g/m2, but not more than 70 g/m2
5603.00.950 Nonwovens impregnated or not impregnated, with coating or without coating, laminated or not laminated,
weighing more than 70 g/m2, but not more than 150 g/m2
5603.00.990 Nonwovens impregnated or not impregnated, with coating or without coating, laminated or not laminated,
weighing more than 150 g/m2
5604.90.000 Rubber thread and cord, textile covered; textile yarn, strip and similar forms of heading 5404 or 5405,
impregnated, covered with rubber or plastics, other
5607.21.000 Binder and baler twine
5607.50.900 Binder of hard synthetic fibers (nylon twine)
5703.20.190 Tufted carpets and other textile coverings for floor of nylon or other polyamides, other tufted carpets suitable
for dusting
5703.20.990 Tufted carpets and other textile coverings for floor of nylon or other polyamides others
5703.30.590 Tufted carpets and other textile coverings for floor of other chemical fibers other
5903.20.900 Textile fabrics laminated with polyurethane
5903.90.100 Other textile fabrics laminated, impregnated
5911.10.000 Textile materials, felt and textile fabrics, laminated with felt
5911.20.000 Textile bolting cloth (bolter)
5911.90.900 Other textile materials and products for technical uses
6807.90.000 Articles of asphalt or of similar materials other
6813.10.900 Brake linings other
6813.90.900 Frictional materials or other articles thereof
7007.11.100 Safety glass (including toughened or laminated glass) of size and shape suitable for incorporation in transport
meansWT/ACC/UKR/110/Add.1
Page 100
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
7007.19.800 Safety glass (including toughened or laminated glass) of size and shape suitable for incorporation in transport
means, other
7007.21.910 Other laminated glass of size and shape suitable for incorporation in vehicles
7007.29.000 Other laminated glass (triplex)
7009.10.000 Rear-view mirrors for transport means
7201.30.900 Alloy pig iron other
7202.41.900 Ferro-chromium, containing by weight more than 6 % of carbon
7202.91.000 Ferro-titanium and ferro-silico-titanium
7202.92.000 Ferro-vanadium
7209.11.000 Flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of 3 mm and more
7209.12.900 Flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of more than 1
mm, but less than 3 mm, other
7209.13.900 Flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of 0.5 mm, but not
more than 1 mm, other
7209.21.000 Other flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of 3 mm and
more
7209.22.900 Other flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of more than
1 mm, but less than 3 mm, other
7209.23.900 Other flat-rolled products of iron and non-alloy steel in coils, not further worked, of a thickness of 0.5 mm
and more, but not more than 1 mm, other
7209.31.000 Flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of 3 mm and
more
7209.32.900 Flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of more than
1mm, but less than 3 mm, other
7209.33.900 Flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of 0.5 mm and
more, but not more than 1 mm, other
7209.41.000 Other flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of 3 mm
and more
7209.42.900 Other flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of more
than 1 mm, but less than 3 mm, other
7209.43.900 Other flat-rolled products of iron and non-alloy steel, not in coils, not further worked, of a thickness of 0.5
mm and more, but not more than 1 mm, other
7210.11.900 Flat-rolled products of iron and non-alloy steel of a width of 600 mm and more, plated or coated with tin, of
a thickness of 0.5 mm and more, other
7210.20 Flat-rolled products of iron and non-alloy steel of a width of 600 mm and more, coated with lead, including
lead-and-tin alloy
7210.20.900 Flat-rolled products of iron and non-alloy steel of a width of 600 mm and more, coated with lead, including
lead-and-tin alloy, other
7211.49.990 Other flat-rolled products of iron and non-alloy steel, not further worked, of a width of not more than 500
mm, containing by weight 0.6 % and more of carbon
7212.50.970 Other flat-rolled products of iron and non-alloy steel of a width of not more than 500 mm, otherwise plated
or coated, other (steel-cord belt)
7213.20.000 Hot-rolled rods in irregularly wound coils, of automatic steel
7215.10.000 Other rods of iron and automatic steel, not further worked, after cold forming
7217.29.000 Other wire of iron and non-alloy steel
7219 Flat-rolled products of stainless steel of a width of not less than 600 mm
7220 Flat-rolled products of stainless steel of a width of less than 600 mm
7223.00.100 Wire of stainless steel, containing by weight 2.5 % and more of nickel
7306.30.510 Metal and other coated with zinc tubes and pipes
7312.10.950 Cables and ropes coated with zinc
7318.11.000 Lag bolt
7318.14.910 Other self-tapping screws and bolts, threaded at a definite length
7318.14.990 Other screws
7318.15.410 Other screws and bolts with marginal hardness less 800 megapascals
7318.15.490 Other screws and bolts with marginal hardness not less 800 megapascals
7318.15.810 Other screws with strain resistance less than 800 megapascals
7318.15.890 Other screws with strain resistance not less than 800 megapascals
7318.16.100 Screw nuts of profile-iron rods or wire, inner diameter not exceeding 6 mm
7318.16.500 Other self-locking nuts
7318.16.910 Other nuts with inner diameter not more than 12 mm
7318.16.990 Other nuts with inner diameter more than 12 mm
7318.19.000 Other threaded screws, bolts and nuts
7318.21.000 Spring washers and other threadless lock washers of ironWT/ACC/UKR/110/Add.1
Page 101
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
7318.23.000 Rivets
7318.24.000 Dowels and split pins of iron
7318.29.000 Other threadless items (pins)
7320.20.900 Other spiral springs
7320.90.000 Other springs
7402.00.000 Unrefined copper; copper anodes for electrolytic refining
7403.11.000 Cathodes and sections of cathodes of refined unwrought copper
7403.19.000 Other refined unwrought copper
7405.00.000 Master alloys of copper
7407 Copper rods and sections
7408.29.100 Wire of copper-and-tin alloys (bronze)
7409.31.000 Plates, sheets, bands and strips in coils, of copper-and-tin alloys (bronze)
7411.21.100 Straight tubes and pipes of copper-zinc alloys (brass)
7411.21.900 Other tubes and pipes of copper-zinc alloys (brass)
7506 Nickel plates, sheets, bands, strips and foil
7805.00.000 Lead tubes, pipes and fittings
7901.11.000 Unwrought zinc, containing by weight 99.99 % and more of zinc
7905.00.900 Other lead plates, sheets, bands, strips and foil
8104.19.000 Magnesium and articles thereof other
8108.90.500 Titanium sheets
8108.90.700 Titanium tubes
8301.20.000 Ignition locks
8402.19 Water-steam boilers and other steam boilers, including combined boilers
8407.33 Spark-plug ignition combustion engines with crank mechanism and cylinder capacity exceeding 250 cm3, but
not exceeding 1,000 cm3
8407.34 Spark-plug ignition combustion engines with crank mechanism and cylinder capacity exceeding 1,000 cm3
8407.90 Other spark-plug ignition combustion engines with crank mechanism
8408.20.100 Engines of a kind, used for the propulsion of vehicles of Chapter 87 for industrial assemblage of
automobiles, of heading 8703
8408.20.510 Engines for other kinds of vehicles of heading 87, of a power not exceeding 50 kW
8408.20.550 Engines for other kinds of vehicles of heading 87, of a power exceeding 50 kW, but not exceeding 100 kW
8409.91.000 Parts suitable for the use solely or principally with the spark ignition internal combustion piston engines of
headings 8407 and 8408
8413 Pumps for liquids, fitted with a measuring device, liquid elevators
8414.59.300 Axial-flow fans
8414.59.500 Fan blowers
8414.59.900 Other fans
8414.80 Other vacuum and air pumps
8415.81.900 Other devices, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle
8416.10.100 Liquid fuel injectors, incorporating automatic control devices
8416.20.000 Other furnace burners for pulverized solid fuel/gas etc
8419.89.100 Tower-shaped refrigerators – graduation and similar devices for direct cooling (without division wall) with
the use of circulating water
8425.11 Pulley tackles and hoists, powered by electric motors
8425.49 Other jacks
8426.11.000 Overhead traveling cranes on fixed support
8428.10.990 Other lifts and skip hoists
8431.31.000 Component parts for lifts, skip hoists and excavators
8458.11.910 Other turning machines, automatic, turning-revolver with longitudinal skids and turning-revolver lathes
8458.19.100 On-center multiblade and profiling turning machines
8458.19.910 Other turning machines, turning-revolver with longitudinal skids and turning-revolver lathes
8459.29.100 Other drilling-centrifugal machines
8459.29.910 Other drilling-multispindle machines
8459.39.000 Other boring-and-milling machines
8459.70.000 Other threading machines
8460.19.000 Other planogrinding machines with positioning precision not less than 0.01 mm on each of the axles
8460.29.100 Other circular grinding machines
8460.40.000 Honing, grinding and polishing machines
8461.10.000 Planning machines
8461.20.000 Shaping and slotting machines
8461.30.000 Broaching machines
8461.40.190 Other gear cutting machinesWT/ACC/UKR/110/Add.1
Page 102
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
8461.40.790 Other lathes, equipped with micrometer regulation system and with precision of positioning of details as big
as 0.01 mm
8461.90.000 Other machines for working metal
8462.10.100 Stamping or sheet-stamping machines or stamping hammers with programmed numerical control
8462.29.100 Folding machines and edging machines for making articles of sheet materials
8462.29.910 Folding machines, edging machines, straightening (including presses) and other hydraulic machines
8462.49.100 Other punching and blanking presses, including compound perforators and drinking machines for
manufacturing articles of sheet material
8462.91.910 Other hydraulic presses for manufacturing screws and bolts
8463.20.000 Thread cutting lathes
8463.30.000 Machines for manufacturing articles of wire
8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456-8465,
including tool and detail holders, self-opening die heads, dividing heads and other special attachment formachine tools; tool holders for any type of tools for working in hand
8467.11.900 Pneumatic, rotating tools, other
8468 Appliances and apparatus for soft and hard soldering or welding (suitable or not suitable for cutting), not
included into heading 8515; machines and apparatus, gas-fired, for surface thermal working
8477.20.000 Extruders
8477.40.000 Vacuum forming machines and other thermoforming machines
8477.80.100 Machines for manufacturing articles of porous materials
8481.10 Reducing valve for pressure regulation
8481.20 Valves for oil-hydraulic and pneumatic transmissions
8482 Rolling bearings – ball and roller bearings
8483.10.410 Cranks and crankshafts of steel or cast iron
8483.10.510 Steel hammered cranks and crankshafts
8483.10.530 Steel stamped cranks and crankshafts
8483.10.900 Other cranks and crankshafts
8483.20.000 Bearing housings, incorporating ball or roll bearings
8483.30.900 Housings of plain shaft bearings
8483.40.930 Gear boxes and other speed changers
8483.90.920 Parts of transmission shafts; housings of bearings, shaft bearings and other blocks moulded of steel and cast
iron
8483.90.980 Other parts of transmission shafts; housings of bearings, shaft bearings and other blocks
8501.10.910 Universal DC/AC motors
8504.21.000 Liquid dielectric transformers with power handling capacity not exceeding 650 kw.
8504.22.100 Liquid dielectric transformers with power handling capacity exceeding 650 kw., but not exceeding 1600 kw.
8504.22.900 Liquid dielectric transformers with power handling capacity exceeding 1600 kw., but not exceeding 10000
kw.
8504.23.000 Transformers with liquid dielectrics with capacity exceeding 10000 kw.
8504.40.910 Special welding converters (without welding equipment)
8504.40.990 Other static converters
8505.11.000 Electromagnets, metal permanent magnets
8508.80.100 Tools for working textile materials
8508.80.510 Sanders
8511.10 Sparking plugs
8511.10.900 Other sparking plugs
8511.30 Distributors, ignition coils
8511.30.900 Other distributors, ignition coils
8511.40 Starter motors and dual purpose starter-generators
8511.40.900 Other starter motors and dual purpose starter-generators
8511.50 Other generators
8511.80 Other electrical equipment
8511.90.000 Parts of electrical equipment for ignition and starting of combustion engines
8512.10.910 Generators
8512.20.000 Other electrical lighting equipment or visual signalling equipment
8512.30.000 Sound signalling equipment
8512.40.000 Windscreen wipers, defrosters and demisters
8512.90.000 Parts of electrical lightening and signalling equipment
8515.21.000 Machines and apparatus for resistance welding of metal, fully or partly automatic
8515.31.000 Machines and apparatus for arc welding (including plasma arc welding) of metals, automatic or partly
automaticWT/ACC/UKR/110/Add.1
Page 103
Codes of goods
according to the
Harmonized Commodity
Description and Coding
SystemsName of the product
8544 Insulated (including enamelled anodised) wires, cable (including coaxial cable) and other insulated electric
conductors, whether or not fitted with connectors; optical fibre cable, made up of individually sheathed
fibers, whether or not assembled with electric conductors or fitted with connectors
8706.00 Chassis with fitted engines for the motor vehicles of headings 8701-8705
8707 Bodies (including cabs) for the motor vehicles of headings 8701-8705
8708 Components and equipment of automobiles, classified in commodity position 8701-8705
9028 Gas, liquid and electric supply and production meters (including calibrating meters)
9031.10.000 Instruments and machines for balancing mechanical parts
9031.20.000 Test benches
9031.80.310 Instruments and apparatus for measuring and regulation of geometry parameters
Without code Automobile complete sets – full or partial set of component parts, necessary for manufacture of automobiles
(definition of automobile complete set – in accordance with Article 1 of the Law of Ukraine "On Stimulationof Automobile Production in Ukraine").
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