RESTRICTED  
  
GPA/ACC/UKR/23  
27 mai 2015  
(15-2753)  Page: 1/14  
Comité des marchés publics  Original: anglais  
 
  ACCESSION DE L'UKRAINE À L'ACCORD SUR 
LES MARCHÉS PUBLICS 
PROJET D'OFFRE FINALE 
La communication ci-après, datée du 26 mai 2015, est distribuée à la demande de la délégation de 
l'Ukraine.  
_______________ 
  Monsieur le Président, 
 
Le Représentant permanent de l'Ukraine auprès de l'OMC présente ses compliments au Président 
du Comité des marchés publics. 
 
La présente a pour objet de rappeler que l'Ukraine a consenti des efforts considérables au cours du dernier mois dans le cadre de son processus d'accession à l'AMP. En particulier, l'Ukraine a 
distribué le 24 avril 2015 sa troisième offre révisée par laquelle elle demandait aux Parties à l'AMP 
de formuler des observations, le cas échéant, jusqu'au 22 mai 2015. À cet égard, nous tenons à remercier les Parties à l'AMP pour toutes les observations relatives aux améliorations à apporter à la dernière offre de l'Ukraine concernant l'appendice I et pour tout le soutien apporté à l'objectif 
que s'est fixé l'Ukraine, qui est de mener à bien le plus rapidement possible la procédure 
d'accession à l'AMP. Nous sommes satisfaits d'apprendre que notre dernière offre révisée est considérée comme une offre en matière d'accès aux marchés de qualité. 
 
Une accession rapide à l'AMP est une priorité de premier plan pour l'Ukraine. C'est la raison pour laquelle nous distribuons le projet d'offre finale  de l'Ukraine, qui tient compte des observations 
concernant sa troisième offre révisée qui ont été reçues jusqu'au 22 mai (veuillez noter que l'offre 
ci-dessous n'est PAS l'offre finale de l'Ukraine, mais seulement un projet non contraignant). Nous prions instamment les Parties à l'AMP d'examiner notre projet d'offre finale de façon que celui-ci puisse faire l'objet de discussions dans le contexte de la réunion que tiendra le Comité des 
marchés publics la semaine prochaine. L'Ukraine souhaiterait vivement recueillir toute réaction 
éventuelle afin de présenter son offre finale dès que possible.  
Le projet d'offre finale ci-joint inclut les modifications suivantes par rapport à la troisième offre de 
l'Ukraine concernant l'appendice I: (anglais seulement)  
1. La note de l'annexe 1 a été supprimée et incorporée dans la note d. de l'annexe 5. 
Comme la note de l'annexe 1 concernait les services financiers "procured by" la Banque nationale et que la note d. de l'annexe 5 faisait référence aux services financiers "provided by" la Banque nationale, il a été précisé dans la note d. de l'annexe 5 que les 
services financiers aussi bien "provided by" que "procured by" la Banque nationale étaient 
exclus. 
 
2. D a n s  l a  n o t e  d e  l ' a n n e x e  3 ,  " t o "  a  é t é  r e m p l a c é  p a r  " f r o m "  à  d e u x  r e p r i s e s ;  l e  m o t  
"respectively" a été supprimé. 
 
3. Dans l'annexe 5, les codes CPC ont été corrigés (la division 85 est la division correcte 
pour les services de recherche-développement: la division 81 est celle des services financiers et services connexes). GPA/ACC/UKR/23 
- 2 - 
   
4. La note 3.a de l'annexe 7 concernant la passation de marchés par les représentations 
diplomatiques à l'étranger pourrait finalement être limitée davantage (dans la troisième offre de l'Ukraine, les marchandises, les services et les services de construction achetés 
par les représentations diplomatiques à l'étranger étaient exemptés; le projet d'offre 
finale limite cette exemption aux services de construction). Il y a une triple raison à cela, comme il a été expliqué au cours de réunions bilatérales. Premièrement, les marchandises 
et les services à forte valeur pour les représentations à l'étranger sont habituellement 
achetés par le Ministère des affaires étrangères  de l'Ukraine (entité visée par l'annexe 1). 
Deuxièmement, nous pensons que des contrats de service pour une représentation diplomatique à l'étranger, comme un contrat de nettoyage, n'intéresseront que des 
entreprises locales et sont donc peu importants ou dénués de pertinence pour la passation 
de marchés transfrontières. Troisièmement, les marchés relatifs à des marchandises comme le matériel des technologies de l'information ou le mobilier de bureau seront 
toujours inférieurs à la valeur de seuil de l'AMP pertinente lorsqu'ils sont passés par une 
représentation diplomatique à l'étranger. 
 
La principale raison pour laquelle l'Ukraine est finalement disposée à accepter la demande 
en ce qui concerne la note 3.a de l'annexe 7 est de ne pas de retarder son processus d'accession à l'AMP. Une décision finale sera prise après la réunion du Comité des marchés publics la semaine prochaine à Genève. 
 
Veuillez noter que l'Ukraine se réserve le droit de modifier à tout moment son projet d'offre finale 
concernant l'appendice I, en particulier pour in clure à nouveau des marchandises et des services 
dans l'exemption concernant la passation de marchés par les représentations diplomatiques à 
l'étranger (voir la note 3.a de l'annexe 7).  
Compte tenu du fait que l'Ukraine a fondamentalement été en mesure d'incorporer toutes les 
demandes d'améliorations (techniques), nous considérons que les négociations concernant l'accès aux marchés sont, en principe, achevées. L'Ukraine est prête à présenter son offre finale et 
attend avec intérêt de discuter des prochaines étapes concrètes à cet égard avec les Parties à 
l'AMP la semaine prochaine à Genève (Suisse).  
 Je vous prie d'agréer, Monsieur le Président, l'assurance de ma très haute considération. 
 
Aivaras Abromavicius Chef de la délégation de l'Ukraine GPA/ACC/UKR/23 
- 3 - 
  DRAFT FINAL OFFER* 
APPENDIX I 
UKRAINE 
(Authentic in the English Language only) 
ANNEX 1 
CENTRAL GOVERNMENT ENTITIES 
Thresholds: 
Goods      SDR 130,000 
 Services     SDR 130,000  
Construction Services    SDR 5,000,000 
List of Entities: 1. Bodies, authorized to administrate the Parlia ment of Ukraine, President of Ukraine and 
Cabinet of Ministers of Ukraine. 
 2. Ministries, other central bodies of the executiv e branch, governmental bodies created in the 
system of the central bodies of the executive branch. 
 3. The Constitutional court of Ukraine, the Supr eme court of Ukraine and higher specialized 
courts. 
 
4. Institutions and organizations which are defined by the Constitution of Ukraine or being a 
part of the Cabinet of Ministers of Ukraine, as well  as, the bodies specially authorized by the law to 
carry out intelligence activities, and bodies, institutions and organizations which are classified as 
the main spending units of state budget funds, according to the Ukrainian legislation (par exemple the National bank, Anti-monopoly Committee, Prosecutor General's Office of Ukraine, Accounting 
Chamber, etc.). 
 5. National academy of sciences of Ukraine and sectoral academies of sciences. 
 
6. Other entities which are subordinated to listed entities and financed by state budgets. 
 7. An indicative list of central government entities follows.
1 
 
                                               
* In English only. 
1 An indicative list of covered enti ties including central go vernment entities  is published on the official 
web-page of the Ministry of Economy and Trade of Ukraine at http://www.me.gov.ua/  and includes the central 
government entities in the list attached to Annex 1. GPA/ACC/UKR/23 
- 4 - 
  INDICATIVE LIST OF CENTRAL GOVERNMENT ENTITIES 
1. Office of the Verkhovna Rada (Parliament) of Ukraine; 
2. Administrative Department of the Secretariat of Government of Ukraine; 
3. Department for State Affairs; 
4. The Antimonopoly Committee of Ukraine; 
5. Office of General Prosecutor of Ukraine; 
6. Accounting Chamber of Ukraine; 
7. The Secretariat of Council for National  Security and Defence of Ukraine; 
8. High Council of Justice; 
9. Constitutional Court of Ukraine; 
10. The Supreme Court of Ukraine; 
11. Supreme Administrative Court of Ukraine; 
12. Supreme Economic Court of Ukraine; 
13. High Specialized Court of Ukraine for Civil and Criminal Cases; 
14. Pension Fund of Ukraine; 
15. National bank of Ukraine; 
16. Ministry of Agrarian Policy and Food of Ukraine; 
17. Ministry of Internal Affairs of Ukraine; 
18. Ministry of Ecology and Natural Resources of Ukraine; 
19. Ministry of Economic Development and Trade of Ukraine; 
20. Ministry of Energy and Co al Industry of Ukraine; 
21. Ministry of Foreign Affairs of Ukraine; 
22. Ministry of Infrastructure of Ukraine; 
23. Ministry of Culture of Ukraine; 
24. Ministry of Youth and Sport of Ukraine; 
25. Ministry of Defence of Ukraine; 
26. Ministry of Education and Science of Ukraine; 
27. Ministry of Healthcare of Ukraine; 
28. Ministry of Regional Development, Construction and Housing and Communal Services of 
Ukraine; 
29. Ministry of Social Policy of Ukraine; 
30. Ministry of Finance of Ukraine; 
31. Ministry of Justice of Ukraine; 
32. Ministry of Information Policy; 
33. State Administration for Courts of Ukraine; 
34. State Aviation Administration of Ukraine; 
35. State Archival Service of Ukraine; 
36. State Enforcement Service of Ukraine; 
37. State Treasury Service of Ukraine; 
38. State Migration Service of Ukraine; 
39. State Penitentiary Service of Ukraine; 
40. State Regulatory Service of Ukraine; 
41. State Registration Service of Ukraine; 
42. State Service of Geology and Mineral Resources of Ukraine; 
43. State Service of Export Control of Ukraine; 
44. State Intellectual Property Service of Ukraine; 
45. State Statistics Service of Ukraine; 
46. State Service on medicine (drugs) and on Drug Control of Ukraine; 
47. State Service of Ukraine on Transport Security; 
48. State Service of Ukraine on Food Safety and Consumer Protection; 
49. State Service of Ukraine on Geodesy, Cartography and Cadastre; 
50. State Service of Ukraine on Labour; 
51. State Emergency Service of Ukraine; 
52. State Service for Financial Monitoring of Ukraine; 
53. State Fiscal Service of Ukraine; 
54. State Service of Ukraine on Autonomous Republic of Crimea and Sevastopil city; 
55. State Service for Veterans and Members of the Antiterrorist Campaign of Ukraine; 
56. State Agency of Roads of Ukraine; 
57. State Water Resources Agency of Ukraine; 
58. State Agency on Energy Efficiency and Energy Saving of Ukraine; 
59. State Agency of Electronic Government of Ukraine; GPA/ACC/UKR/23 
- 5 - 
  60. State Agency of Forest Resources of Ukraine; 
61. State Agency of Ukraine on Donbas Reconstruction; 
62. State Agency of Reserves of Ukraine; 
63. State Agency of Fisheries of Ukraine; 
64. The State Agency of Ukraine for an Exclusion Zone (Chernobyl zone); 
65. State Agency of Ukraine for Cinema; 
66. State Space Agency of Ukraine; 
67. State Architectural and Construction Inspection of Ukraine; 
68. State Environmental Inspection of Ukraine; 
69. State Inspection of Education in Ukraine; 
70. State Inspection of Energy Supervision of Ukraine; 
71. State Inspection of Nuclear Regulation of Ukraine; 
72. State Financial Inspection of Ukraine; 
73. Administration of the State Bord er Guard Service of Ukraine; 
74. State Committee for Television and Radio Broadcasting of Ukraine; 
75. State Property Fund of Ukraine; 
76. Administration of the State Service for Specia l Communication and Information Protection of 
Ukraine; 
77. National Agency of Ukraine on Civil Service; 
78. Ukrainian Institute of National Memory; 
79. National Council on Television and Radio of Ukraine; 
80. National Commission for the State Regulation of Communications and Informatization of 
Ukraine; 
81. National Commission for the State Regulation of Energy and Communal Utilities of Ukraine; 
82. National Commission on Securities and Stock Market of Ukraine; 
83. National Commission for the State Regulation of Financial Services Markets of Ukraine; 
84. Social Insurance Fund for Temporary Disability; 
85. Social Insurance Fund for Industrial Accidents; 
86. Security Service of Ukraine; 
87. Central Election Commission; 
88. National Academy of Sciences of Ukraine; 
89. National Academy of Medical Sciences of Ukraine; 
90. National Academy of Agricultural Sciences of Ukraine; 
91. Vinnytsia Province State Administration; 
92. Volyn Province State Administration; 
93. Dnipropetrovsk Province State Administration; 
94. Donetsk Province State Administration; 
95. Zhytomyr Province State Administration; 
96. Transcarpathian Province State Administration; 
97. Zaporizhzhya Province State Administration; 
98. Ivano-Frankivsk Province State Administration; 
99. Kyiv Province State Administration; 
100.  Kirovohrad Province State Administration; 
101.  Luhansk Province State Administration; 
102.  Lviv Province State Administration; 
103.  Mykolayiv Province State Administration; 
104.  Odessa Province State Administration; 
105.  Poltava Province State Administration; 
106.  Rivne Province State Administration; 
107.  Sumy Province State Administration; 
108.  Ternopil Province State Administration; 
109.  Kharkiv Province State Administration; 
110.  Kherson Province State Administration; 
111.  Khmelnytsky Province State Administration; 
112.  Cherkasy Province State Administration; 
113.  Chernivtsi Province State Administration; 
114.  Chernihiv Province State Administration. GPA/ACC/UKR/23 
- 6 - 
  ANNEX 2 
SUB-CENTRAL GOVERNMENT ENTITIES 
Thresholds: 
Goods      SDR 200,000 
 
Services      SDR 200,000  
Construction Services    SDR 5,000,000 
List of Entities: 
1. Bodies of executive branch (in the provinces, the districts of the Autonomous Republic of 
Crimea, in the cities of Kiev and Sevastopol): 
a. local state administrations; 
 
b. local departments (provincial branches) of Ministries and of the other central bodies of 
executive branch. 
2. Provincial and local public authorities (par exemple oblast, raion, misto, raion u misti, 
selysche, selo): 
a. executive bodies and secretariats of local councils. 
3. Bodies, which ensure functioning of the Autonomous Republic of Crimea: 
a. of the Parliament of the Autonomous Republic of Crimea; 
 
b. of the Council of Ministers of the Autonomous Republic of Crimea; 
 
c. of the ministries and other state bodies of the Autonomous Republic of Crimea. 
4. Other entities which are financed by state or local budgets. 
 5. An indicative list of sub-central government entities follow.
1 
 
 
                                               
1 An indicative list of covered en tities including sub-cent ral government entities  is published on the 
web-page of the Ministry of Economy and Trade of Ukraine http://www.me.gov.ua/  and includes the 
sub-central government entities in the list attached to Annex 2. GPA/ACC/UKR/23 
- 7 - 
  INDICATIVE LIST OF SUB-CENTRAL GOVERNMENT ENTITIES 
1. The Parliament of the Autonomous Republic of Crimea; 
2. The Council of Ministers and the executive au thorities of the Autonomous Republic of 
Crimea; 
3. Vinnytsia Province Council; 
4. Volyn Province Council; 
5. Dnipropetrovsk Province Council; 
6. Donetsk Province Council; 
7. Zhytomyr Province Council; 
8. Transcarpathian Province Council; 
9. Zaporizhzhya Province Council; 
10. Ivano-Frankivsk Province Council; 
11. Kyiv Province Council; 
12. Kirovohrad Province Council; 
13. Luhansk Province Council; 
14. Lviv Province Council; 
15. Mykolayiv Province Council; 
16. Odessa Province Council; 
17. Poltava Province Council; 
18. Rivne Province Council; 
19. Sumy Province Council; 
20. Ternopil Province Council; 
21. Kharkiv Province Council; 
22. Kherson Province Council; 
23. Khmelnytsky Province Council; 
24. Cherkasy Province Council; 
25. Chernivtsi Province Council; 
26. Chernihiv Province Council; 
27. Municipality of Kiev; 
28. Municipality of Sebastopol; 
29. Municipality of Simferopol; 
30. Municipality of Vinnytsia; 
31. Municipality of Dnipropetrovsk; 
32. Municipality of Donetsk; 
33. Municipality of Zhytomyr; 
34. Municipality of Zaporizhzhya; 
35. Municipality of Ivano-Frankivsk; 
36. Municipality of Kirovohrad; 
37. Municipality of Luhansk; 
38. Municipality of Lutsk; 
39. Municipality of Lviv; 
40. Municipality of Mykolayiv; 
41. Municipality of Odessa; 
42. Municipality of Poltava; 
43. Municipality of Rivne; 
44. Municipality of Sumy; 
45. Municipality of Ternopil; 
46. Municipality of Uzhgorod; 
47. Municipality of Kharkiv; 
48. Municipality of Kherson; 
49. Municipality of Khmelnytsky; 
50. Municipality of Cherkasy; 
51. Municipality of Chernivtsi; 
52. Municipality of Chernihiv. GPA/ACC/UKR/23 
- 8 - 
  ANNEX 3 
OTHER ENTITIES 
Thresholds: 
Goods      SDR 400,000 
 
Services     SDR 400,000  
Construction Services   SDR 5,000,000 
List of Entities: 1. Entities
1 that carry out activities in the following spheres: 
 
a. ensuring production, transmission, supply, storage of gas; 
b. ensuring production, transmission and supply of heat; 
c. ensuring production, transmission and supply of electricity; 
d. ensuring production, transportation and supply of potable water; 
e. ensuring functioning of the centralized sewage facilities; 
f. provision of services for usage of the rail transport infrastructure of general use; 
g. ensuring functioning of municipal electric transport and operation of its facilities to 
provide transportation services; 
h. provision of services by bus terminals, ports and airports; 
i. provision of air navigation services for support of movement of airplanes; 
j. provision of postal services; 
k. geological exploration (including extraction fo r explorative purposes) of  the oil, gas, coal 
and other types of solid fuel; 
l. ensuring operation and management of the fixed telecommunication networks of general 
use or provision of telecommunication services of general use; 
m. ensuring transportation, storage and processing of crude oil and oil products. 
 
2. An indicative list of entities fulfilling the criteria set out above follows.2 
                                               
1 An entity is any undertaking which meet s at least one of the following criteria: 
- the public authorities, authorities of the Autonomous Republic of Crimea, local self-governance bodies 
or other administrators of public fund s have more than 50% in the authoriz ed capital of such an undertaking, 
or a majority of the votes in the supr eme governing body of the undertaking,  or have the right to appoint more 
than half of the executive or supe rvisory body of the undertaking; 
- it is in a possession of special or exclusive rights  meaning rights granted with in the powers of a public 
authority or a local authority on the basis of any legal act and/or an act of indivi dual actions that restrict 
activities in the areas specified in this Annex by one or more persons which significantly affect the ability of 
other people to carry out activities in these areas. 
2 An indicative list of covered en tities is published on the web-page of the Ministry of Economy and 
Trade of Ukraine http://www.me.gov.ua/  and includes the entities in the list attached to Annex 3. GPA/ACC/UKR/23 
- 9 - 
  INDICATIVE LIST OF ENTITIES FULFILLING THE CRITERIA 
LAID DOWN UNDER ANNEX 3 
1. JSC "Naftogas"; 
2. JSC "Ukrtransgas"; 
3. State enterprise "Ukrinterenergo"; 
4. JSC "Dniproenergo"; 
5. JSC "Donbasenergo"; 
6. JSC "Shidenergo"; 
7. JSC "Zahidenergo"; 
8. JSC "Centrenergo"; 
9. JSC "Ukrhydroenergo"; 
10. JSC "Energoatom"; 
11. Ukrainian railways; 
12. State enterprise "Donetsk railways"; 
13. State enterprise "Lviv railways"; 
14. State enterprise "Odesa railways"; 
15. State enterprise "P ivdenna railways"; 
16. State enterprise "Prydniprovska railways"; 
17. State enterprise "Pivdenno-zahidna railways"; 
18. State enterprise "Ukraini an Sea Ports Authority"; 
19. State enterprise "International airport Boryspil"; 
20. Communal enterprise "Airport Vinnitsya"; 
21. International airport "Dnipropetrovsk"; 
22. Communal enterprise "International airport Zaporizhzhia"; 
23. Communal enterprise "International airport Kyiv"; 
24. Communal enterprise "International airport Kriviy Rig"; 
25. State enterprise "International airport Lviv"; 
26. Communal enterprise "International airport Mykolayiv"; 
27. Communal enterprise "International airport Odesa"; 
28. Communal enterprise "Airport Poltava"; 
29. Communal enterprise "International airport Rivne"; 
30. Communal enterprise "Airport Sumy"; 
31. Communal enterprise "Airport Ternopyl"; 
32. Communal enterprise "International airport Uzhgorod"; 
33. Communal enterprise "International airport Chernivtsi"; 
34. Communal enterprise "Airport Kherson"; 
35. Communal enterprise "Airport Cherkasy"; 
36. Ukrainian State Air Traffic Services Enterprise; 
37. Ukrainian State Enterprise of Posts "Ukrposhta"; 
38. JSC "Nadra Ukrayiny"; 
39. JSC "Ukrtelecom"; 
40. JSC "Ukrtransnafta"; 
41. JSC "Ukrnafta"; 
42. Communal enterprises of river ports owned by municipalities; 
43. Communal enterprises of bus terminals owned by municipalities; 
44. Communal enterprises on heat supply owned by municipalities; 
45. Communal enterprises on production, transportation and supply of potable water owned by 
municipalities; 
46. Communal enterprises on functioning of the centralized sewage facilities owned by 
municipalities; 
47. Communal enterprises of municipal electric transport (tram. trolley-bus, subway, funicular) 
owned by municipalities; 
48. Regional (province) electricity supplying companies. 
 
 
  
 GPA/ACC/UKR/23 
- 10 - 
  Note to Annex 3 
I. Provided that the conditions in paragraph II are met, this Agreement does not cover 
procurement: 
a. by a procuring entity from an affiliated undertaking3, or 
b. by a joint venture, formed exclusively by a number of procuring entities for the purpose 
of carrying out activities within the meaning of paragraphs a. to f. of this Annex, from an 
undertaking which is affiliated with one of these procuring entities. 
II. Paragraph I shall apply to services or supplies contracts provided that at least 80% of the 
average turnover of the affiliated undertaking with respect to services or supplies for the preceding three years derives from the provision of such services or supplies to undertakings with which it is affiliated.
4 
                                               
3 "affiliated undertaking" means any undertaking over which the procuring entity may exercise, directly 
or indirectly, a dominant influence, or which may exercise a dominant influence over the procuring entity, or which, in common with the procuring entity, is subjec t to the dominant influence of another undertaking by 
virtue of ownership, financial particip ation, or the rules which govern it. 
4 When, because of the date on which an affiliated undertaking was created or commenced activities, 
the turnover is not available for the preceding three years, it will be sufficient for that  undertaking to show that 
the turnover referred to in this pa ragraph is credible, in particular by means of business projections. GPA/ACC/UKR/23 
- 11 - 
  ANNEX 4 
GOODS 
The Agreement covers all goods procured by the entities included in Annexes 1 to 3. GPA/ACC/UKR/23 
- 12 - 
  ANNEX 5 
SERVICES 
The Agreement covers all services procured by the entities included in Annexes 1 to 3 except for: 
a. services of international mediation courts, international commercial arbitrages provided 
for consideration and resolution of disputes involving the procuring entity; 
b. services of financial institutions, including international financial institutions, related to 
the raising of credit resources and funds for the chartered capital by a procuring entity; 
c. research and development services identifi ed in Division 85 of the United Nations 
Provisional Central Product Classification (CPC Prov.); 
d. financial and related services identified in Division 81 of the United Nations Provisional 
Central Product Classification (CPC Prov.) proc ured or provided by the National Bank of 
Ukraine. GPA/ACC/UKR/23 
- 13 - 
  ANNEX 6 
CONSTRUCTION SERVICES 
List of construction servic es (Division 51, CPC Prov.):  
 
The Agreement covers all construction services id entified in Division 51 of the United Nations 
Provisional Central Product Classification (CPC Prov.) procured by the entities included in 
Annexes 1 to 3. GPA/ACC/UKR/23 
- 14 - 
  ANNEX 7 
GENERAL NOTES 
1. The General Notes apply to all Annexes. 
 
2. The offer regarding services and constructions services is subject to the limitations and 
conditions specified in Ukraine's offer under the GATS negotiations.  
3. This Agreement shall not apply to the following procurement: 
 
a. construction services procured by diplomatic representations abroad; 
 
b. goods and services for the design, development and production of protected paper, 
banknotes, coins of Ukraine, their storage and the record-keeping thereof as well as 
personal identification documents, documents regarding special legal status, 
citizenship documents, including passports, and other documents requiring special 
s e c u r i t y  f e a t u r e s  o r  b r a n d s  o f  p a i d  e x c i s e  t a x  p u r s u a n t  t o  t h e  l a w s  o f  U k r a i n e  a n d  goods or services required for their manufacture. 
 
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