WT/REG315/1  
 
9 July 2013  
(13-3631)  Page: 1/66  
Committee on Regional Trade Agreements    
 
 FACTUAL PRESENTATION 
FREE TRADE AGREEMENT BETWEEN UK RAINE AND THE EFTA STATES 
(GOODS AND SERVICES) 
Report by the Secretariat 
This report, prepared for the considerat ion of the Free Trade Agreement between 
Ukraine and the EFTA States has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with  the Parties. The report has been drawn up 
in accordance with the rules and procedures contained in the Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671). 
Any technical questions arising from this report may be addressed to 
Mr. Peter Milthorp (tel: +41 22 739 5016). Any statistical questions arising from this 
report may be addressed to Ms. Rowena Cabos (tel: +41 22 739 5185).  
 
 
 WT/REG315/1 
 
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  TABLE OF CONTENTS 
 
Page 
 
1   TRADE ENVIRONMENT ................................................................................................. 4  
1.1   Overview .................................................................................................................. 4  
1.2   Merchand ise trade ..................................................................................................... 4  
1.3   Trade in servic es and inve stment ................................................................................. 6  
2   CHARACTERISTIC ELEMEN TS OF THE AG REEMENT ...................................................... 9  
2.1   Background  Information ............................................................................................. 9  
3   PROVISIONS ON TRADE IN GOODS ........................................................................... 10  
3.1   Import duties and charges,  and quantitative  restrict ions ................................................ 10 
3.1.1   Genera l provisions ................................................................................................. 10 
3.1.2   Liberalization of  trade and ta riff lines ........................................................................ 11 
3.1.3   Liberali zation schedule............................................................................................ 14 
3.1.3.1   EFTA ................................................................................................................ . 14 
3.1.3.2   Ukraine .............................................................................................................  17 
3.1.4   Tariff rate quotas ................................................................................................... 22 
3.2   Import licensing. ...................................................................................................... 22 
3.2.1   Rules of origin .......................................................................................................  22 
3.3   Export duties and charges,  and quantitative  restrictions ................................................. 24 
3.4   Regulatory provisions on trade in goods ....................................................................... 24 
3.4.1   Standards ............................................................................................................. 24 
3.4.1.1   Sanitary and phytosanitary measures .................................................................... 24 
3.4.1.2   Technical barriers to trade .................................................................................... 25 
3.5   Safeguar d mechanisms ............................................................................................. 25 
3.5.1.1   Global safeguards ............................................................................................... 25 
3.5.1.2   Bilateral safeguards ............................................................................................. 25 
3.5.1.3   Balanc e of Payments ........................................................................................... 26 
3.5.1   Anti-dumping and countervailing measures ............................................................... 26 
3.5.2   Subsidie s and State-aid .......................................................................................... 26 
3.5.3   Customs-re lated procedures .................................................................................... 26 
3.5.4   Trade Facilitation ................................................................................................... 26 
3.6   Other regulations ..................................................................................................... 28 
3.7   Sector-specific provis ions on trad e in goods ................................................................. 28 
4   PROVISIONS ON TRADE IN SERVICES ....................................................................... 28  
4.1   Scope and definitions ................................................................................................ 28 
4.2   Denial of benefits ..................................................................................................... 28 
4.3   General provisions on trade in services ........................................................................ 28 
4.3.1   Mark et acce ss ....................................................................................................... 28 
4.3.2   National and MFN tr eatment .................................................................................... 28 WT/REG315/1 
 
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  4.3.3   Commercial presence ............................................................................................. 29 
4.3.4   Movement of  natural persons .................................................................................. 29 
4.4   Liberalization commitments ........................................................................................ 29 
4.4.1.1   Ukraine .............................................................................................................  29 
4.4.1.2   Iceland ............................................................................................................. . 31 
4.4.1.3   Li echtenst ein ...................................................................................................... 33 
4.4.1.4   Norway .............................................................................................................. 34 
4.4.1.5   Sw itzerland ........................................................................................................ 37 
4.5   Regulatory provisions ................................................................................................ 40 
4.5.1   Domestic regulation ............................................................................................... 40 
4.5.2   Recognition ........................................................................................................... 40 
4.5.3   Subsidies .............................................................................................................. 40 
4.5.4   Safeguards ........................................................................................................... 40 
4.5.5   Other ................................................................................................................. .. 40 
4.6   Sector specific provis ions on trade in services ............................................................... 41 
4.6.1   Financial Services .................................................................................................. 41 
4.7   Telecommunica tion Services ...................................................................................... 41 
5   GENERAL PROVISIONS  OF THE AGREEMENT ............................................................. 42  
5.1   Tran sparency ........................................................................................................... 42 
5.2   Current payments and capital movements .................................................................... 42 
5.3   Exceptions ............................................................................................................... 42 
5.4   Accession and Withdrawal .......................................................................................... 42 
5.5   Institutio nal framework ............................................................................................. 42 
5.6   Disput e settlement ................................................................................................... 43 
5.7   Relationship with other agr eements concluded by the Parties .......................................... 44 
5.8   Investment .............................................................................................................. 46 
5.9   Government  procurement .......................................................................................... 48 
5.10   Intellectual property rights ....................................................................................... 50 
5.11   Competition policy .................................................................................................. 52 
ANNEX 1 ....................................................................................................................... . 53 
ANNEX 2 ....................................................................................................................... . 63 
 WT/REG315/1 
 
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Key Facts 
 
Parties to the Agreement:  
 
Ukraine and the EFTA Member States (Iceland, Liechtenstein, Norway
and Switzerland). 
 
Date of Signature:  24 June 2010 
 
Date of Entry into Force:  1 June 2012 
 
Date of Notification:   18 June 2012 
 
Full implementation:  EFTA States, July 2012,  
     Ukraine 2022  
 
 
 1  TRADE ENVIRONMENT 
1.1  Overview 
1.1.  The Parties to the Free Trade Agreement between Ukraine and the EFTA States ("the 
Agreement") are Ukraine, and Iceland, Liechtenst ein, Norway and Switzerland ("EFTA States"). 
The Agreement is EFTA's 24
th Agreement notified to the WTO and Ukraine's 16th Agreement. 
1.2  Merchandise trade 
1.2.  With a combined GDP of US$1,159 billion, in 2011, the EFTA States' total merchandise trade 
was valued at US$703,332 million (exports at US$399,419 million and imports at US$303,913 
million); Ukraine's total merchandise exports we re US$68,460 million and imports 82,594 million 
in 2011, with a GDP of US$165,245 million.  
1.3.  In 2011 EFTA was Ukraine's 9th largest source of imports, at US$1.1 billion (1.3% of global 
imports). EFTA was Ukraine's 40th largest export market at US$131 million (0.2% of global 
exports). The same year Ukraine was EFTA's 24th largest export destination at US$955 million 
(0.2% of global exports), and 36th largest source of imports at US$235 million (0.1% of global 
imports).  
1.4.  Charts 1.1 and 1.2 below show merchandise trade (both global and bilateral) between 2000 
and 2011. In terms of bilateral trade, there has been a steady increase in EFTA's trade with 
Ukraine (both imports but especially EFTA exports to Ukraine), with a dip in 2009. Exports to the 
world and to Ukraine from the EFTA States have consistently exceeded imports over the 11 year 
period reported. Chart 1.2 below shows that Ukraine has run a consistent trade deficit globally since mid 2004, which narrowed in 2009 but was expanding again in 2011. Trade with the EFTA States is also in deficit, which grew in 2011.  WT/REG315/1 
 
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  Chart 1.1 EFTA: Merchandise trade with world and Ukraine, 2000-2011 
0246810
0100200300400500
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011US$ billionUS$ billion
Imports from  Ukraine
Exports to UkraineTotal imports
Total exportsLeft hand scale: Right hand scale:
 
Source: UNSD Comtrade database. 
 
 
Chart 1.2 Ukraine: Merchandise trade with world and EFTA, 2000-2011 
0246810
020406080100
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011US$ billion US$ billionImports from EFTA
Exports to EFTATotal imports
Total exportsLeft hand scale: Right hand scale:
 
Source: UNSD Comtrade database. 
 
1.5.  Chart 1.3 below shows the commodity struct ure of trade by HS section between the EFTA 
States and Ukraine over the period 2009-2011. Ov er the period, while Ukraine's top four global 
exports were base metals (32.8%), minerals (13.1%), machinery (10.9%) and vegetables (9.1%), EFTA's top four imports from Ukraine were vehicles (26.9%), chemicals (23%), prepared foods 
(8.2%) and precious stones (7%) thereby showing little similarity with Ukraine's global export 
structure. Of EFTA's top four global exports of minerals (27.7%), chemicals (22.6%), machinery (14.1) and optical instruments (including clocks and watches) (9.6%), two categories—chemicals 
and machinery (21.2% and 10.9% respectively) were  also among the main Ukraine's four imports 
by HS Section (the other two were animal pr oducts (28%), and precious stones (17%). WT/REG315/1 
 
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  Chart 1.3 EFTA and Ukraine: product composi tion of merchandise trade, annual average 
(2009-2011) 
27.7 
22.6 
14.1 9.6 6.1 4.5 3.2 2.3 9.9 
28.0 
21.2 
17.0 10.9 4.9 4.3 3.1 2.5 2.5 5.6 32.8 
13.1 
10.9 9.1 7.1 6.1 4.9 4.8 1.8 9.4 
19.6 
16.2 
11.3 
8.2 7.8 6.3 4.4 4.1 4.0 3.6 3.3 2.6 2.2 6.4 
35.4 
14.4 10.5 6.6 6.4 5.7 4.0 2.9 2.6 2.5 9.1 26.9 
23.0 
8.2 7.0 6.2 6.1 5.4 4.1 4.0 2.1 7.2 EFTA's imports from Ukraine
Ukraine's imports from EFTAPer cent
Total:  US$ 225 million
Total:  US$ 890 millionTotal:  US $263 billion
Total: US $ 63 billionTotal:  US $ 53 billion
Total:  US$ 341 billionUkraine's global exports
EFTA's global exportsEFTA's global imports
Ukraine's global imports
VegetablesPrepared 
foods
Minerals
ChemicalsPlastics, 
rubberTextiles
Precious stonesMachinery
Vehicles OtherMiscellaneous
OpticalAnimal 
products
Fats and oilsWood and 
articles of wood
Base 
metalsWood pulp
 
 
1.3  Trade in services and investment 
1.6.  In 2011, EFTA's share of total global commercial services exports was 3.4%, while its share 
of total imports was 2.4%.1 Among the EFTA States, Switzerland, with total commercial services 
exports of US$93.8 billion and imports of US$44.9 billion was the world's 8th largest exporter and 
17th largest importer, while Norway ranked 13th largest exporter and 16th largest importer (with 
total commercial services exports of US$48.8 billio n and imports of US$46.4 billion) and Iceland 
was 59th largest exporter and 66th largest importer (total commercial services exports of US$2.9 
billion, and imports of US$2.6 billion). Table 1.1A below shows the evolution of EFTA's global trade 
in commercial services from 2006 to 2010. In genera l exports tend to be dominated by travel and 
transport services although other business service exports are also important for Norway and 
Switzerland, while royalties and financial service exports are important sources of revenue for Switzerland. Imports by EFTA of services are do minated by transport, travel and other business 
services as well as royalties for Switzerland. Bilateral trade between EFTA and Ukraine is relatively 
small (Table 1.2 below).  
1.7.  EFTA is a net FDI exporter to the world and to Ukraine although investment in Ukraine is still 
relatively small (Table 1.1B). 
                                               
1 EFTA's share is constructed by adding the shares of  Iceland, Norway and Swit zerland, as presented in 
the WTO Trade Profiles. Separate data for Liechtenstein is not available. WT/REG315/1 
 
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  Table 1.1A EFTA: Trade in commercial services with world, 2006-2010 
in billion US$ 
Iceland Exports  Imports 
2006 2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total commercial services 1.8 2.2 2.1  2.3 2.5 2.6 3.0 2.4 2.0 2.2  
Transportation services 0.8 1.0 0.9 1.1 1.2 0.8 0.9 0.8 0.7 0.6 
Travel 0.4 0.5 0.6  0.6 0.6 1.1 1.3 1.0 0.5 0.6  
Communication services 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.1 
Construction - - -  0.0 0.0 0.0 0.0 0.0 0.0 0.0  
Insurance services  0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.1 
Financial services 0.0 0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.0 0.0  
Computer and information 
services 0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Royalties and licence fees 0.0 0.0 0.0  0.2 0.2 0.0 0.0 0.0 0.1 0.1  
Other business services 0.4 0.5 0.5 0.4 0.4 0.5 0.6 0.5 0.5 0.7 
Personal, cultural and 
recreation services 0.0 0.0 0.0  0.0 0.0 0.0 0.0 0.0 0.0 0.0  
Norway Exports  Imports 
2006 2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total commercial services 33.3 40.4 44.8 38.4 46.9 31.9 39.5 44.6 36.7 43.8 
Transportation services 16.1 19.0 20.8  15.5 17.6 9.9 13.1 14.2 9.4 10.9  
Travel 3.6 4.2 4.7 4.0 4.6 11.5 14.0 13.9 12.3 14.6  
Communication services 0.4 0.6 0.8  0.7 0.7 0.3 0.4 1.1 0.9 1.1  
Construction 0.3 0.3 0.5 0.4 0.3 0.0 0.1 0.1 0.0 0.0 
Insurance services  0.3 0.3 0.2  0.2 0.3 0.2 0.2 0.1 0.1 0.0  
Financial services 0.8 1.0 1.4 1.6 1.6 0.9 1.1 1.1 1.2 0.9 
Computer and information 
services 1.4 1.1 2.2  2.6 3.6 1.3 1.7 1.7 1.6 2.3  
Royalties and licence fees 0.7 0.7 0.7 0.6 1.7 0.5 0.6 0.8 0.6 1.1 
Other business services 9.1 12.4 12.8  12.0 15.8 6.0 7.0 10.0 9.6 12.2  
Personal, cultural and 
recreation services 0.4 0.5 0.6 0.5 0.7 0.6 0.6 0.7 0.6 0.6 
Switzerland Exports  Imports 
2006 2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total commercial services 54.8 65.8 77.2  76.0 83.3 23.5 27.9 30.8 33.9 34.6  
Transportation services 4.5 5.6 6.6 5.5 5.6 3.1 3.6 4.2 3.6 3.9 
Travel 10.8 12.2 14.4  14.1 15.0 9.2 10.1 10.9 10.9 11.1  
Communication services 1.1 1.1 1.2 1.3 1.4 0.8 0.8 1.0 1.0 1.1 
Construction  -   -   -   -   -   -   -   -   -   -  
Insurance services  3.7 4.9 5.9 5.6 4.9 0.4 0.6 0.7 0.8 0.9 
Financial services 15.6 19.3 19.2  16.1 15.8 1.3 1.8 2.1 1.9 1.7  
Computer and information 
services  -   -   -   -   -   -   -   -   -   -  
Royalties and licence fees 8.0 9.3 11.4  14.9 16.4 7.4 9.7 10.4 14.4 14.9  
Other business services 9.7 11.9 16.6 16.4 22.3 1.0 1.1 1.3 0.8 0.7 
Personal, cultural and 
recreation services 0.0 0.0 0.0  0.0 0.0 0.1 0.1 0.1 0.1 0.1  
 
 - no available data.   
Source: OECD and WTO Statistics database. WT/REG315/1 
 
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  Table 1.1B EFTA: Foreign direct invest ment with world and Ukraine, 2006-2010 
in billion US$ 
Iceland Outward  Inward 
2006  2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total FDI  world 13.0 25.2 9.4 10.2 11.5 7.7 16.5 9.2 8.6 11.8 
Stocks Ukraine -  0.0 0.0  0.0 0.0 - - - - -  
Total FDI  world 5.6 10.2 -4.2 2.3 -2.4 3.9 6.8 0.9 0.1 0.2 
Flows Ukraine -  0.0 0.0  0.0 0.0 - - - - -  
Norway Outward  Inward 
2006  2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total FDI  world 118.4  155.2 145.1  168.9  188.0  97.6 132.4  118.6 148.3 174.6  
Stocks Ukraine C 1.2 0.8  0.7 0.0 - C 0 0 -  
Total FDI  world 20.7 10.4 20.4 19.2 23.3 10.5 8.0 10.2 16.6 16.8 
Flows Ukraine C C 0.4  0.0 -0.2 - - 0.0 0.0 0  
Switzerland Outward  Inward 
2006  2007 2008  2009  2010  2006  2007  2008 2009 2010  
Total FDI  world 569.4  652.3 723.8  864.9  1,032.8  268.9  353.3  447.5 499.6 617.7  
Stocks Ukraine 0.9  1.1 0.7  1.1 1.4 C C C C C  
Total FDI  world 75.9 51.0 45.3 26.4 79.3 43.7 32.4 15.1 28.9 32.6 
Flows Ukraine 0.5  0.2 0.4  0.3 0.3 C C C C C  
 
- no available data; C - confidential.  Source: OECD.  
1.8.  Table 1.2 below shows Ukraine's total services trade and investment during the period 
2009-2011. Ukraine's total services exports were US$18.8 billion (23th in global rankings) and 
imports US$13.9 billion (32nd globally). Global exports and imports of services are dominated by 
transport, travel and other business services with financial services, also a key import. Bilateral trade with EFTA is relatively small.  
1.9.  Global inward FDI continued to grow, reaching US$65.2 billion in 2011, with global exports of 
FDI reaching US$ 8.2 billion. EFTA inward FDI stocks in Ukraine reached US$1.1 billion in 2011, with FDI outward stocks reaching US$9.2 million in 2011. Ukraine is a net recipient of FDI (based on stocks).  
Table 1.2 Ukraine: Trade in commercial servic es and investment with EFTA and world, 
2009-2011 
in billion US$ 
Service Item World EFTA* 
Exports Imports Exports Imports 2009 
2010 
2011 
2009 
2010 
2011 
2009 
2010 
2011 
2009 
2010 
2011 
Commercial services 
(excluding government 
services) 13.3 16.5 18.8 11.1 12.1 13.9 0.3 0.5 0.8 0.2 0.2 0.2 
Transportation services 6.3 7.8 9.0 3.5 4.1 4.9 0.2 0.3 0.6 0.0 0.0 0.0 
Travel 3.6 3.8 4.3 3.3 3.7 4.5 0.0 0.0 0.0 0.0 0.0 0.0 
Communication services 0.4 0.5 0.6 0.2 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Construction 0.2 0.2 0.3 0.1 0.1 0.2 0.0 0.0 0.0 0.0 0.0 0.0 
Insurance services   0.0 0.0 0.0 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Financial services 0.4 0.5 0.3 1.3 1.1 1.0 0.0 0.0 0.0 0.0 0.0 0.0 
Computer and 
information services 0.3 0.4 0.7 0.2 0.2 0.3 0.0 0.0 0.0 0.0 0.0 0.0 
Royalties and licence 
fees 0.1 0.1 0.1 0.6 0.7 0.7 0.0 0.0 0.0 0.0 0.0 0.0 
Other business services 1.9 2.9 3.4 1.5 1.7 1.9 0.1 0.1 0.2 0.1 0.1 0.1 
Personal, cultural and 
recreation services 0.1 0.1 0.1 0.2 0.2 0.2 0.0 0.0 0.0 0.0 0.0 0.0 WT/REG315/1 
 
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   World EFTA* 
 Outward Inward Outward Inward 
 
2009 
2010 
2011 
2009 
2010 
2011 
2009 
2010 
2011 
2009 
2010 
2011 
Total FDI stocks 7.3 8.0 8.2 52.0 58.0 65.2 0.01 0.01 0.0092 1.0 0.97 1.07 
Total FDI flows 0.2 0.7 0.2 4.8 6.5 7.2 - - - - - - 
 
* Iceland, Norway, Switze rland and Liechtenstein. 
 Source: Ukraine authorities and UNCTADStat (FDI with world).  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
2.1  Background Information 
2.1.  The Free Trade Agreement between Ukraine and the EFTA Member States was signed on 24 
June 2010. It was notified to the WTO under Article XXIV:7(a) of GATT 1994 and Article V:7 of 
GATS following the entry into force of the Agr eement on 1 June 2012. The text of the Agreement 
is available, together with its Annexe s, on the Parties' official websites: 
EFTA : http://efta.int/free-trade/free-trade-agreements/ukraine.aspx 
 
Ukraine:  http://zakon.rada.gov.ua/go/998_456 (in Ukrainian) 
 
2.2.  The Agreement is composed of 10 Chapters, 15 Annexes and a Protocol. (See Box 2.1). 
Box 2.1 Contents of the Agreement 
Preamble 
Chapter 1 General provisions 
Chapter 2 Trade in goods 
Chapter 3 Trade in services 
Chapter 4 Investment 
Chapter 5 Protection of intellectual property 
Chapter 6 Government procurement 
Chapter 7 Competition 
Chapter 8 Institutional provisions 
Chapter 9 Dispute Settlement 
Chapter 10 Final provisions 
Annexes  Title 
Annex I Excluded products 
Annex II Processed agricultural products 
Annex III Fish and other marine products  
Annex IV Customs duties on imports 
Annex V Trade facilitation 
Annex VI Mandate of the Sub-Committee on Rules of Origin, Customs  
Procedures and Trade Facilitation 
Annex VII Schedules of Specific Commitments  
Annex VIII List of MFN Exemptions 
Annex IX Financial Services 
Annex X Telecommunication Services 
Annex XI Reservations 
Annex XII Reservations by the Kingdom of Norway 
Annex XIII Protection of Intellectual Property 
Annex XIV Standards for Procurement Systems 
Annex XV Covered Entities 
Protocol Protocol on Rules of Origin 
Source: The Agreement and related annexes. WT/REG315/1 
 
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  2.3.  In addition to the Agreement, the Parties al so negotiated bilateral Agreements on Agriculture 
(AA) between the individual EFTA Member States and Ukraine which form an integral part of the 
Agreement. Pursuant to Article 1.4.2, the Norweg ian territory of Svalbard is excluded from the 
provisions of the Agreement except for trade in goods.  
2.4.  The Agreement and its bilateral AAs aim to establish a free trade area between the 
EFTA States and Ukraine. The objectives of the Agreement are described in Article 1.1 and are to 
liberalize trade in goods according to Article XXIV of the GATT 1994, and Article V of the GATS; to 
substantially increase investment opportunities in the free trade area; to achieve further 
liberalization on a mutual basis of the government procurement markets of the Parties; to promote competition in their economies, particularly as it relates to economic relations between the Parties; to ensure adequate and effective protection of inte llectual property rights; and to contribute by the 
removal of barriers to investment to the development and expansion of world trade.  
2.5.  Article 1.2.1 provides that the Agreement co vers trade relations between the individual EFTA 
States and Ukraine, but does not cover the trad e relations between the individual EFTA States, 
unless otherwise provided in the Agreement. Switzerl and represents the Principality of Lichtenstein 
in matters covered by the Agreement as a result of their Customs Union (Article 1.2.2). Article 1.5 provides that the Parties are to ensure that resp ective central, regional and local government and 
authorities and non-governmental bodies in the exercise of governmental powers delegated to 
such bodies will meet all obligations and commitments under the Agreement.  
3  PROVISIONS ON TRADE IN GOODS 3.1  Import duties and charges,  and quantitative restrictions 
3.1.1  General provisions 
3.1.  Chapter 2 on trade in Goods provides in Article 2.1 that the Chapter applies to: all products 
classified under Chapters 25 to 97 of the Harmonised System (excluding the products listed in 
Annex I to the Agreement); processed agricultural products specified in Annex II to the 
Agreement, pursuant to the arrangements specif ied in that Annex; and fish and other marine 
products as specified in Annex III of the Agreement. As noted above the AAs form part of the 
instruments establishing a free trade area between  EFTA and Ukraine. Annex I of the Agreement, 
referred to in Article 2.1.1(a) of the Agreement, se ts out the list of "Excluded Products". Table 1 is 
the list of 13 items in respect of the EFTA States . The listed items are excluded from the coverage 
of Article 2.1 when imported into EFTA. Table 2 sets out 65 items in respect of Ukraine which are 
excluded from the coverage of Article 2 of the Agreement. Annex III of the Agreement, referred to 
in Article 2.1.1(c) of the Agreement, concerns fish and other marine products. Article 1 of the 
Agreement provides that fish and other marine products listed in Table 1 to Annex III are covered 
by the Agreement, except as otherwise provided in  the Annex. Table 1 lists 9 items, ranging from 
meat of whales, to soluble fish food used in fish feeding. 
3.2.  Article 2 of Annex III provides that upon en try into force of the Agreement, the Parties shall 
abolish customs duties and charges having equivalent effect on imports of products listed in 
Table 1 originating in the Parties, except as provided in Articles 3 and 4.  
3.3.  Annex II to the Agreement (referred to in Article 2.1.1(b)) provides in Article 1 that in order 
to take account of differences in the cost of agricultural raw materials incorporated into the 
products listed in Table 1 to Annex II, the Parties may levy, upon importation, a duty and apply 
measures upon export. Duties levied upon impo rts of those products may be based upon the 
difference between the domestic price and the world market price of the agricultural raw materials 
incorporated into the concerned products. Articl e 5 of Annex II provides that the Parties shall 
periodically review the development of trade in the products listed in the Annex. The Parties shall also take into account arrangements between the Parties and the EU and in the WTO in agreeing 
on possible changes to the product coverage in the Annex or measures applied. 
3.4.  Article 2.3.1 of the Agreement provides th at upon entry into force of the Agreement, the 
Parties shall abolish all customs duties on imports of originating products covered by Article 2.1.1, except as otherwise provided in Annex IV to the Agreement, or as otherwise set out in Annex II 
(processed agricultural products) and no new customs duties on imports shall be introduced. WT/REG315/1 
 
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  Article 2.3.2 defines customs duties on imports, and notes that the definition does not include any 
charge imposed in conformity with Articles III and VIII of the GATT 1994. 
3.5.  Article 2.5.1 of the Agreement provides th at the basic duty to which reductions shall be 
applied for imports between the Parties shall be the MFN rate applied on 1 January 2009. 
Article 2.5.2 provides that any reductions in duties that take place on an erga omnes  basis prior to 
the entry into force of the Agreement shall replace the basic duties.  
3.6.  Iceland, Norway and Switze rland (including Liechtenstein) have concluded bilateral AAs with 
Ukraine. They apply to measures adopted or maintained in relation to originating2 agricultural 
products classified under HS Chapters 1 to 24 but not included in Annex II (processed agricultural 
products) or III (fish and other marine products) of the Agreement. Under the AAs, tariffs are lowered to the specified levels upon entry into force for EFTA states
3, and up to 2019 for Ukraine. 
Article 2 of Annex II (processed agricultural products) provides that the EFTA States shall accord 
to Ukrainian originating products (listed in Table 1 of the Annex) treatment no less favourable than that accorded to EU originating products. Article 3 provides that Ukraine shall accord to EFTA 
originating products (listed in Table 2 of the Annex) treatment no less favourable than that 
accorded to EU originating products. Article 4.1 of Annex II requires that EFTA States notify Ukraine of all measures applied under Article 1 prior to their entry into force. Article 4.2 requires 
both Ukraine and EFTA States to inform each ot her of changes in treatment accorded to the EU. 
Article 5 of Annex II establishes a regular consultation mechanism to review the development of trade in the products covered by the Annex. 
3.1.2  Liberalization of trade and tariff lines 
3.7.  Tables 3.1A to 3.1F below show liberalization of tariff lines under the Agreement by the 
Parties (Tables 3.1A-C for imports from Ukraine by EFTA States and 3.1D-F for imports by Ukraine from EFTA States).  
3.8.  In 2012 when the Agreement entered into fo rce, 70.1% of Iceland's tariff (5,967 lines) was 
already duty free on an MFN basis, corresponding to 8.6% of imports from Ukraine in 2009-2011.
4 
As a result of the Agreement in 2012 a further 2,030 lines became duty free for imports from 
Ukraine immediately, corresponding to 30.2% of  imports from Ukraine in 2009-2011. 520 lines 
remain dutiable, representing 61.2% of imports from Ukraine in 2009-2011.  
Table 3.1A: Iceland 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out period  Number of 
lines % of total lines in 
Iceland's tariff 
schedule Value of Iceland's 
imports from Ukraine 
(2009-2011) 
in million $ % of Iceland's total  
imports from 
Ukraine, 2009-2011  
MFN duty free (2012) 5,967 70.1 0.1 8.6 
2012 2,030 23.8 0.4 30.2 
Remain dutiable 520 6.1 0.9 61.2 
Total 8,517 100.0 1.4 100.0 
 
Note: Based on the HS 2012 nomenclature.  Source: WTO Secretariat estimates based on data provided by Iceland and the WTO-IDB database. 
 
3.9.  In the case of Norway, in 2012 when the Agreement entered into force, 83.5% (6,021 lines) 
were free on an MFN basis, representing 80.8% of Ukraine's exports to Norway in 2009-2011.5 
                                               
2 Per the Agreement (As provided by Article 4 of the AAs). 
3 " F r e e "  i n  t h e  c a s e  o f  I c e l a n d .  N o t e  a l s o  t h a t  for some products Switze rland's tariff elimination 
commitment applies "within the limits of a tariff quota." 
4 Iceland's MFN applied tariff in 2011 contained 8,517 lines at the HS 8-digit level, of which 94.86% 
(8,079 lines) have ad valorem  rates of duty. Of the remaining line s 385 have compound rates and 53 lines 
have specific rates of duty. As no ad valorem  equivalents are available, the Secretariat has used the 
ad valorem  parts of the compound duty rates in its calculations. 
5 Norway's MFN applied tariff in 2012 contained 7,207 lines at the HS 8-digit level of which 88.65% 
(6,389 lines) carry ad valorem  duties. 817 lines carry specific rates of duty. WT/REG315/1 
 
- 12 - 
 
  After the entry into force of the Agreement a further 417 lines became duty free for imports from 
Ukraine immediately, representing 6.4% of its imports from Ukraine. Tariffs will remain on 769 lines (10.7% of the tariff), or 12.8% of Ukraine's exports to Norway in 2009-2011.  
Table 3.1B: Norway 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out period  Number of  
lines % of total lines in 
Norway's tariff 
schedule Value of Norway's 
imports from Ukraine 
(2009-2011) 
in million $ % of Norway's total 
imports from Ukraine 
2009-2011 
MFN duty free (2012) 6,021 83.5 131.1 80.8 
2012 417 5.8 10.3 6.4 
Remain dutiable 769 10.7 20.8 12.8 
Total 7,207 100.0 162.2 100.0 
 
Note: Based on the HS 2012 nomenclature.  Source: WTO Secretariat estimates based on data provided by Norway and the WTO-IDB database.  
 
3.10.  Prior to the entry into force of the Agr eement, 19.1% of Switzerland's tariff was already 
duty free on an MFN basis (1,582 lines), representi ng 14.7% of Ukraine's exports to Switzerland in 
2009-2011.6 With the entry into force of the Agreem ent, a further 5,398 lines became duty free 
(65% of lines in Switzerland's tariff schedule) representing 71.5% of Switzerland's imports from Ukraine during 2009-2011. Tariffs will remain on 1,436 lines (17.3% of the tariff), representing 
13.8% of Ukraine's exports to Switzerland during 2009-2011.  
Table 3.1C: Switzerland 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out period Number of  
lines % of total lines in 
Switzerland's tariff 
schedule Value of Switzerland's 
imports from Ukraine  
(2009-2011)  
in million $ % of Switzerland's total 
imports from Ukraine 
2009-2011 
MFN duty free (2012) 1,582 19.1 9.1 14.7 
2012 5,281 63.6 44.0 71.5 
Remain dutiable 1,436 17.3 8.5 13.8 
Total 8,299 100.0 61.6 100.0 
 
Note: MFN and preferential duties as of 01.06.2012.  Tariff lines subject to in-quota rates are excluded in the tariff line count. 
Based on the HS 2012 nomenclature. 
 
Source: WTO estimates based on da ta provided by Switzerland. 
 
3.11.  Prior to entry into force of the Agreement, 4,074 lines (38% of the tariff) in Ukraine's tariff were duty free on an MFN basis, representing  75.3% of Iceland's exports to Ukraine in 
2009-2011.
7 As of entry into force of the Agreement in 2012 a further 3,307 lines (30.8% of the 
tariff) became duty free, representing 1.3% of Icel and's exports to Ukraine. After 2022 (end of the 
implementation period for Ukraine) 1,749 lines will remain dutiable (16.3 of the tariff), 
representing 19.4% of Ukraine's imports from Iceland between 2009-2011.  
                                               
6 Switzerland's MFN applied tariff in 2011 contained 8,299 lines at the HS 8-digit level of which 19.06% 
(1,582 lines) had ad valorem  rates of duty. The remaining 6,717 lines have specific rates of duty. 
7 Ukraine's tariff in 2012 contained 10,721 lines at the HS 10-digit level. Of these 99.09% 
(10,623 lines) had ad valorem  rates of duty. The remaining 98 lin es have specific rates of duty. WT/REG315/1 
 
- 13 - 
 
  Table 3.1D: Ukraine-Iceland 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out 
period Number of 
lines % of total lines in 
Ukraine's tariff 
schedule Value of Ukraine's imports 
from Iceland (2009-2011)  
in million $ % of Ukraine's total 
imports from Iceland, 
2009-2011 
MFN duty free (2012) 4,074 38.0  32.0 75.3 
2012 3,307 30.8 0.6 1.3 
2013 8 0.1 0.0 0.0 
2014 16 0.1 0.0 0.0 
2015 1,172 10.9  0.3 0.6 
2017 221 2.1 0.0 0.0 
2019 130 1.2  0.0 0.0 
2022 44 0.4 1.4 3.3 
Remain dutiable 1,749 16.3  8.2 19.4 
Total 10,721 100.0  42.5 100.0 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO-IDB. 
 
3.12.  Before the entry into force of the Agreem ent, the 4,074 duty-free lines in Ukraine's tariff 
represented 77.6% of Ukraine's imports from Norway (2009-2011). With the entry into force of the Agreement an additional 3,306 lines became duty-free, representing 5.6% of Ukraine's 
imports from Norway. At the end of the implementation period 1,750 tariff lines will remain 
dutiable (16.3% of the tariff), representing 10.1% of Ukraine's imports from Norway in 
2009-2011.  
Table 3.1E: Ukraine-Norway 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out 
period Number 
of lines % of total lines in 
Ukraine's tariff 
schedule Value of Ukraine's 
imports from Norway 
(2009-2011) 
in million $ % of Ukraine's total 
imports from Norway 
2009-2011 
MFN duty free (2012) 4,074 38.0 195.4 77.6 
2012 3,306 30.8 14.1 5.6 
2013 8 0.1 7.3 2.9 
2014 16 0.1 0.0 0.0 
2015 1,172 10.9 2.8 1.1 
2017 221 2.1 0.1 0.0 
2019 130 1.2 3.3 1.3 
2022 44 0.4 3.2 1.3 
Remain dutiable 1,750 16.3 25.5 10.1 
Total 10,721 100.0 251.8 100.0 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO-IDB. 
 
3.13.  Before the entry into force of the Agreem ent, 4,074 MFN duty-free lines in Ukraine's tariff 
represented 41.4% of imports from Switzerland. With the entry into force of the Agreement in 
2012, a further 3,295 lines became duty free for Swit zerland, representing 47.4% of imports from 
Switzerland. Upon completion of the implementati on period 1,761 lines will remain dutiable for 
exports from Switzerland, amounting to 1.0% of imports from Switzerland by Ukraine in 
2009-2011. WT/REG315/1 
 
- 14 - 
 
  Table 3.1F: Ukraine-Switzerland 
Tariff elimination commitments under the Ag reement and corresponding average trade 
Duty phase-out 
period Number 
of lines % of total lines in 
Ukraine's tariff 
schedule Value of Ukraine's 
imports from 
Switzerland 
(2009-2011)  
in million $ % of Ukraine's total 
imports from 
Switzerland 
2009-2011 
MFN duty free (2012) 4,074 38.0 235.5 41.4 
2012 3,295 30.7 269.6 47.4 
2013 8 0.1 2.2 0.4 
2014 16 0.1 5.1 0.9 
2015 1,172 10.9 23.4 4.1 
2017 221 2.1 8.1 1.4 
2019 130 1.2 19.0 3.3 
2022 44 0.4 0.0 0.0 
Remain dutiable 1,761 16.4 5.9 1.0 
Total 10,721 100.0 568.8 100.0 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO-IDB. 
 
3.1.3  Liberalization schedule  
3.1.3.1  EFTA 
3.14.  Table 3.2 and Chart 3.1 show Iceland's tariff elimination by HS Section and HS Chapter 
respectively. All the products that remain dutiab le once the Agreement is implemented are found 
in HS Sections I-IV (live animals and animal pr oducts, vegetable products, animal or vegetable 
fats and oils, and prepared food).  
Table 3.2: Iceland 
Tariff elimination under the Agreement, by HS Section 
HS 
Section MFN 
average % Total No 
of lines MFN 
2012 Number of 
duty-free lines Remain 
dutiable Avg. Final Tariff 
(Dutiable) 
2012 
I 7.5 868 630 32 206 29.7 
II 12.5 466 294 46 126 36.4 
III 0.0 109 105  4 - 
IV 9.5 1,081 557 340 184 33.5 
V 0.1 192 190 2   
VI 1.2 971 819 152   
VII 2.4 368 238 130   
VIII 5.4 123 25 98   
IX 1.9 218 158 60   
X 2.1 186 137 49   
XI 5.1 899 550 349   
XII 12.7 71 6 65   
XIII 3.5 192 110 82   
XIV 3.0 61 43 18   
XV 1.3 690 583 107   
XVI 2.2 1,113 836 277   
XVII 0.7 465 431 34   
XVIII 0.1 227 224 3   
XIX 5.9 24 6 18   
XX 8.7 185 18 167   
XXI 1.3 8 7 1   
Total 4.4 8,517 5,967 2,030 520 32.6 WT/REG315/1 
 
- 15 - 
 
  - Contain specific duties. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  p a rt  o f  al t e r n at e  
rates are included. Based on the HS 2012 nomenclature. 
 Source: WTO Secretariat estimates based on data provided by Iceland and the WTO-IDB database. 
 
3.15.  Chart 3.1 below shows that the highest average tariffs are found in HS Chapters 20 (59%) 
and 10-12, 17 and 23 (55%). The remaining averag e tariffs correspond to the average MFN rates 
showing no additional liberalization on a preferential basis.  
Chart 3.1 Iceland: Average of du tiable rates, by HS Chapter 
0 5 10 15 20 25 30 35 40 45 50 55 6002040607101112151617181920212223
Preferential MFNHS Chapter  
Average rate of duty (%)
 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  p a rt  o f  al t e r n at e  
rates are included. 
* HS chapter 15 contains specific duties for both MFN and preferential duties; HS chapters 18 and 19 
contain specific duties only for the preferential rates. 
 Source: WTO Secretariat estimates, based on data provided by Iceland.  
3.16.  Table 3.3 and Chart 3.2 below gives furt her details of Norway's tariff elimination 
commitments by HS Section and by HS Chapter respectively. In 2012 Norway liberalized all its 
tariffs in Section XI and eliminated some tariffs in Sections I-IV. Average tariffs on Sections I-IV 
range from 12.8% to 463.7%. Section VI's average of dutiable lines is 337.1%. These correspond 
to Chapters 1-2, 4-8, 10-12, 15-23, 35 and 38. Especially high final average duties (preferential 
equivalent to MFN) are found in Chapters 1 (509.4%), 4 (349%), 35 (337.1%) and 12 (288%). In 
the case of Chapters 7, 15, 16, and 21 the av erage preferential tariff is lower than the 
corresponding MFN average showing some liberaliz ation on a preferential basis for Ukraine. 
Chapters 2, 5, 8-11, 17-20, 22 and 38, contain specific duties only for which it is not possible to 
calculate average tariffs.  WT/REG315/1 
 
- 16 - 
 
  Table 3.3 Norway: Tariff elimination und er the Agreement, by HS Section  
HS 
Section MFN 
average% Total No 
of lines MFN 
2012 Number of 
duty-free lines Remain 
dutiable Avg. Final Tariff a 
(Dutiable) 
2012 
I 9.5 534 333 5 196 463.7 
II 19.7 590 248 73 269 129.2 
III 5.7 126 50 9 67 12.8 
IV 2.6 462 179 65 218 82.0 
V 0.0 191 191    
VI 1.1 948 929  19 337.1 
VII 0.0 303 303    
VIII 0.0 90 90    
IX 0.0 173 173    
X 0.0 172 172    
XI 2.8 932 667 265   
XII 0.0 62 62    
XIII 0.0 180 180    
XIV 0.0 54 54    
XV 0.0 662 662    
XVI 0.0 1,029 1029    
XVII 0.0 214 214    
XVIII 0.0 265 265    
XIX 0.0 24 24    
XX 0.0 189 189    
XXI 0.0 7 7    
Total 2.1 7,207 6,021 417 769 126.2 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  p a rt  o f  al t e r n at e  
rates are included. 
 Based on the HS 2012 nomenclature.  Source: WTO Secretariat estimates based on data provided by Norway and the WTO-IDB database. 
 
Chart 3.2 Norway: Average of du tiable rates, by HS Chapter 
0 50 100 150 200 250 300 350 400 450 500 55001*0204*050607*08*10*11121516*17*18*19*2021*222335*38
Preferential MFNHS Chapter  
Average rate of duty (%)
 
* HS chapters 2; 5; 8; 10-11; 17-20; 22 and 38 contain specific duties only. 
Source: WTO Secretariat estimates, ba sed on data provided by Norway. WT/REG315/1 
 
- 17 - 
 
  3.17.  Switzerland's tariff elimination under the Agreement covers all HS Sections. After full 
implementation of the Agreement, immediately up on entry into force in 2012, Switzerland will 
continue to maintain tariffs in HS Sections I-IV and VI. As Switzerland's tariff is subject to specific rates of duty and ad valorem  rates equivalents were not available to the Secretariat, it is not 
possible to calculate the average final tariff on dutiable products.  
Table 3.4 Switzerland: Tariff eliminatio n under the Agreement, by HS Section 
HS 
Section MFN 
average%  Total No 
of lines MFN 
2012 Number of 
duty-free lines  Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2012 
I … 450 188 51 211 … 
II … 1045 218 144 683 … 
III … 197 46 8 143 … 
IV … 618 114 113 391 … 
V … 183 121 62   
VI … 1,012 407 597 8 … 
VII … 241 30 211   
VIII … 74 15 59   
IX … 131 15 116   
X … 178 24 154   
XI … 1,090 34 1,056   
XII … 60  60   
XIII … 159 2 157   
XIV … 61 7 54   
XV … 906 39 867   
XVI … 1,236 207 1,029   
XVII … 195 18 177   
XVIII … 251 55 196   
XIX … 26  26   
XX … 176 34 142   
XXI … 10 8 2   
Total … 8,299 1,582 5,281 1,436 … 
 
… Not available: the majority of Switzerland's tariff is subject to specific duties for which ad valorem  
equivalents are not available. 
 Note: MFN and preferential duties as of 01.06.2012. 
Calculation excludes specific and in-quota rates. Based on the HS 2012 nomenclature. 
 
Source: WTO estimates based on da ta provided by Switzerland. 
 
3.1.3.2  Ukraine 
3.18.  Table 3.5 shows Ukraine's tariff elimination under the Agreement covering all tariff lines. 
After full implementation of the Agreement, Ukrain e will maintain tariffs in HS Sections I-V, VI, 
VIII, XI and XVII, with average tariff ranging fr om 2.1-10%. Chart 3.3 shows that the highest 
average duty rates will remain in HS Chapters 7 (10.9% preferential rate compared to 14.9% MFN), 11(13.9% compared to 18.4%), 17 (13.6% and 14.4%), 23 (10.7% and 13.9%) and 24 
(12.3% and 17.5%). With the exception of Chapters 3, 63 and 87, the average preferential tariff is 
lower than the corresponding average MFN tariff showing that increased preferential access has 
been provided for imports from Iceland in most chapters where full liberalization has not occurred.  WT/REG315/1 
 
- 18 - 
 
  Table 3.5 Ukraine: Tariff elimination under the Agreement, by HS Section 
(Ukraine-Iceland) 
HS 
Section MFN 
average 
% Total 
No of 
lines MFN 
2012 Number of duty-free lines 
Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2012 
2013 
2014 
2015 
2017 
2019 
2022 
I 7.0 853 286 5    4 19 32 507 9.3 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23 10    4 13  96 8.5 
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375 525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260 325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091 768 230   93      
XVI 2.8 1,744 821 512 6 4 335 64 2    
XVII 4.9 378 142 78   73 12 53  20 10.0 
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total 4.7 10,721 4,074 3,307  8 16 1,172  221 130 44 1,749 8.8 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement. 
Chart 3.3 Ukraine: Average of dutiable rates, by HS Chapte r (Ukraine-Iceland) 
05101520
01 02 03 04 05 06 07 08 09 10 11 12 15 16 17 18 19 20 21 22 23 24
05101520
29 33 35 38 41 43 52 63 87HS  01-24
HS 25-97Average rate of duty (%)  
HS Chapter
MFN PreferentialAverage rate of duty (%)  HS Chapter
 
Source: WTO Secretariat estimates based on the 2 012-2013 tariff data from Ukraine authorities and the 
constructed preferential tariffs until 2022 based on the Agreement. WT/REG315/1 
 
- 19 - 
 
  3.19.  Table 3.6 sets out Ukraine's tariff elimination under the Agreement in respect of imports 
from Norway. At the end of the implementation period Ukraine will retain duties on HS Sections I-IV, VI, VIII, XI and XVII. Chart 3. 4 shows that the highest remaining tariffs concern 
HS Chapters 7 (10.1% preferential average compared to 14.9% MFN average), 11 (13.9% 
compared to 18.4%), 17 (13.6% and 14.4%) and 24 (12.3% and 17.5%). As for Iceland, with the 
exception of Chapters 3, 4, 64 and 87, final aver age preferential rates in all these Chapters are 
lower than their corresponding average MFN rates,  showing increased preferential access provided 
by Ukraine for imports from Norway in Chapters where full liberalization has not occurred. 
Table 3.6 Ukraine: Tariff elimination under the Agreement, by HS Section 
(Ukraine-Norway) 
HS 
Section MFN 
average 
% Total 
No of 
lines MFN 
2012 Number of duty-free lines 
Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2012 
2013 
2014 
2015 
2017 
2019 
2022 
I 7.0 853 286 4    4 19 32 508 10.2 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23 10    4 13  96 8.5 
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375 525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260 325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091 768 230   93      
XVI 2.8 1,744 821 512 6 4 335 64 2    
XVII 4.9 378 142 78   73 12 53  20 10.0 
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total 4.7 10,721 4,074 3,306  8 16 1,172  221 130 44 1,750 9.0 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement. WT/REG315/1 
 
- 20 - 
 
  Chart 3.4 Ukraine: Average of dutiable rates, by HS Chapter (Ukraine-Norway) 
05101520
01 02 03 04 05 06 07 08 09 10 11 12 15 16 17 18 19 20 21 22 23 24
05101520
29 33 35 38 41 43 52 63 87HS  01-24
HS 25-97Average rate of duty (%)  
HS Chapter
MFN PreferentialAverage rate of duty (%)  HS Chapter
 
 
Source: WTO Secretariat estimates based on the 20 12-2013 tariff data from Ukraine authorities and the 
constructed preferential tariffs until 2022 based on the Agreement. 
 
3.20.  Table 3.7 below shows Ukraine's tariff elimination under the Agreement covering all tariff 
lines. After full implementation of the Agreement, Ukraine will maintain tariffs in HS Sections I-V, 
VI, VIII, XI and XVII, with average tariff rang ing from 2.1-10.4%. Chart 3.5 shows that the 
highest average duty rates will remain in HS Chapters 7 (10.1% average preferential tariff 
compared to 14.9% MFN average tariff), 11 (14% compared to 18.4%), 17 (13.6% compared to 
14.4%), 23 (10.7% compared to 13.9%) and 24 (12.3% compared to 17.5%). As for Iceland and Norway, Ukraine provides increased preferential  access for imports from Switzerland for most 
HS Chapters except HS 2, 3, 63 and 87 even where full tariff liberalization has not taken place.  
Table 3.7 Ukraine: Tariff elimination under the Agreement, by HS Section (Ukraine- 
Switzerland) 
HS 
Section MFN 
average 
% Total 
No of 
lines MFN 
2012 Number of duty-free lines 
Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2012 
2013 
2014 
2015 
2017 
2019 
2022 
I 7.0 853 286 3    4 19 32 509 10.4 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23     4 13  106 8.2 
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375 525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260 325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091 768 230   93      
XVI 2.8 1,744 821 512 6 4 335 64 2    WT/REG315/1 
 
- 21 - 
 
  HS 
Section MFN 
average 
% Total 
No of 
lines MFN 
2012 Number of duty-free lines 
Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 2012 
2013 
2014 
2015 
2017 
2019 
2022 
XVII 4.9 378 142 78   73 12 53  20 10.0 
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total 4.7 10,721 4,074 3,295  8 16 1,172  221 130 44 1,761 9.1 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement. 
Chart 3.5 Ukraine: Average of dutiable ra tes, by HS Chapter (Ukraine-Switzerland) 
05101520
01 02 03 04 05 06 07 08 09 10 11 12 15 16 17 18 19 20 21 22 23 24
05101520
29 33 35 38 41 43 52 63 87HS  01-24
HS 25-97Average rate of duty (%)  
HS Chapter
MFN PreferentialAverage rate of duty (%)  HS Chapter
 
 
Source: WTO Secretariat estimates based on the 2 012-2013 tariff data from Ukraine authorities and the 
constructed preferential tariffs until 2022 based on the Agreement. 
 
3.21.  Table 1 to Annex II sets out the tariff concessions of EFTA States by HS Code for processed agricultural products. Table 2 sets out the tariff concessions of Ukraine by HS Code for processed 
agricultural products.  
3.22.  Annex III of the Agreement, referred to in Ar ticle 2.1.1(c) of the Agreement, concerns fish 
and other marine products. Article 1 of the Ag reement provides that fish and other marine 
products listed in Table 1 to Annex III are cove red by the Agreement, except as otherwise 
provided in the Annex. Table 1 lists 9 items, ranging from meat of whales, to soluble fish food used in fish feeding.  
3.23.  Article 2 of Annex III provides that upon en try into force of the Agreement, the Parties shall 
abolish customs duties and charges having equivalent effect on imports of products listed in Table 1 originating in the Parties, except as provided in Articles 3 and 4.  WT/REG315/1 
 
- 22 - 
 
  3.1.4  Tariff rate quotas 
3.24.  The Agreement does not contain any prefer ential TRQ commitments from Iceland, Norway 
or Ukraine. Switzerland, however, in Annex 2 of its AA with Ukraine has recorded commitments 
"within the limits of the TRQ"8 in respect of HS Sections I, II, III and IV. Annex 2 to this Factual 
Presentation sets out Switzerland TRQ commitments under the Agreement.  
3.2  Import licensing. 3.25.  Article 2.6 of the Agreement provides that import and export restrictions under the 
Agreement shall be governed by Article XI of the GATT, which is incorporated into the Agreement.  
3.2.1  Rules of origin 3.26.  Article 2.2 of the Agreement provides that th e Protocol on Rules of Origin lays down rules of 
origin and methods of administrative co-operation. 
3.27.  Annex VI to the Agreement establishes the mandate of the Sub-Committee on Rules of 
Origin, Customs Procedures and Trade Facilitation.  
3.28.  The Protocol on Rules of Origin contains 39 Articles, and 7 Appendices. As noted in the 
summary of the FTA, the rules of origin and method s of administrative co-operation set out in the 
Protocol and its Appendices are based on the Pan- Euro-Mediterranean model text and will allow for 
cumulation of materials originating in the EFTA States, Ukraine and other "Pan-Euro-Med" member 
countries once the respective agreements enters into force between the countries.  
3.29.  Article 2.1 of the Protocol provides that the following products are considered as originating 
in an EFTA State (a) products wholly obtained in an EFTA state within the meaning of Article 6, (b) products obtained in an EFTA State incorporating materials which have not been wholly obtained 
there, provided that such materials have undergone sufficient working or processing in an EFTA 
State within the meaning of Article 7, or (c) goods originating in the EEA within the meaning of Protocol 4 to the Agreement on the EEA. Article 2.2 provides that products considered to have 
originated in Ukraine are (a) products wholly obtained in Ukraine within the meaning of Article 6, 
or (b) products obtained in Ukraine incorporating materials which have not been wholly obtained there, provided that such materials have undergo ne sufficient working or processing in Ukraine 
within the meaning of Article 7 of the Protocol.  
3.30.  Article 6 of the Protocol lists the products that shall be considered to be wholly obtained in 
an EFTA State or Ukraine. Article 7 concerns sufficiently worked or processed products. Article 7.1 provides that for the purposes of Article 2 products which are not wholly obtained are considered 
to be sufficiently worked or processed when the conditions set out in the list in Appendix 2 to the 
Agreement are fulfilled. Appendix 2 describes the working or processing which must be carried out on non-originating materials used in manufacturing. If a product that has acquired originating 
status by fulfilling the conditions set out in Appendix 2 is used in the manufacture of another 
product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials used in its manufacture. Article 7.2 of 
the Protocol provides that non-originating materials according to the conditions set out in 
Appendix 2 should not be used in the manufactu re of a product may, nevertheless be used 
provided that (a) their total value does not exce ed 10% of the ex-works price of the product and 
(b) any of the percentages given in Appendix  2 for the maximum value of non-originating 
materials are not exceeded. Article 7.2 does not apply to products falling within Chapters 50-63 of 
the Harmonised system. 
3.31.  Article 8.1 (a)-(p) of the Protocol list the op erations that shall be considered as insufficient 
working or processing to confer the status of originating products, whether or not the 
requirements of Article 7 are satisfied. Article 8. 2 requires that all operations carried out in an 
                                               
8 According to the Parties, Switzerland's concession s (tariff reductions) are granted within WTO quotas, 
Switzerland does not grant country specific quotas.  WT/REG315/1 
 
- 23 - 
 
  EFTA State or Ukraine on a given product shall be considered together when determining if 
Article 8.1 is applicable. 
3.32.  Article 10 of the Protocol concerns the treatment of accessories, spare parts and tools 
dispatched with goods. Article 11 on sets (as defined in General rule 3 of the Harmonised System) 
provides that if all components are originating the set shall be regarded as originating. If elements 
of a set are non-originating the set as a whole shal l be regarded as originating provided that the 
value of the non-originating products does not exceed 15% of the ex-works price of the set. 
Neutral elements (for the calculation of origin) are listed in Article 12 (a)-(d).  
3.33.  Article 13 of the Protocol sets out the principle of territoriality, and provides in Article 13.1 
that (except as otherwise provided in Articles 2.1(c), Articles 3 and 4 and Article 13.3) the conditions for acquiring originating status must be fulfilled without interruption in an EFTA State or 
Ukraine. Article 13.2 provides that originating good s exported from the territory of the Parties that 
are returned must be considered non-originating unless it can be demonstrated to the satisfaction of the customs authorities that (a) the goods are the same as exported or (b) they have not 
undergone any operation beyond that necessary to preserve them in good condition since 
exportation. Article 13.3 provides that originating status will not be lost as a result of working or processing done outside an EFTA State or Ukraine on materials exported from the Parties if (a) the 
materials had EFTA or Ukraine originating status (from origin or from working or processing) prior 
to exportation, and (b) it can be demonstrated that (i) the reimported goods have been obtained by working or processing the exported materials and (ii) the total added value (outside EFTA States or Ukraine) does not exceed 10% of  the ex-works price of the end product.  
3.34.  Article 14, on direct transport, sets out conditions (including required evidence) under which 
.transported originating goods warehoused or stored in a third country may retain originating status. Article 15 concerns the treatment of origin ating goods exported to exhibitions and imported 
into one of the Parties.  
3.35.  Article 16 concerns prohibition of drawba ck or exemption from customs duties. Article 16 
provides that non-originating materials used in the manufacture of originating products for which a 
proof of origin is issued shall not be the subject of drawback or exemption from customs duties of 
whatever kind.  
3.36.  Title V of the Protocol, Articles 17-32 concern proof of origin. Article 17 sets out general 
requirements for issue of proof of origin. Articl e 18 describes the process for issue of EUR.1 or 
EUR-MED movement certificates in advance of importation. The prescribed form for the certificates 
is set out in Appendices 3(a) and 3(b). Article 19 describes the process for issue of the same certificates retrospectively. Article 20 provides  for the issue of a duplicate EUR.1 or EUR-MED 
certificates, in the event of theft, loss or destruct ion of a certificate. Article 21 deals with the issue 
of movement certificates for originating products which are placed under the control of a customs office in an EFTA state or Ukraine. It is possible to replace the original proof of origin by one or 
more certificates for the purpose of sending all or some these products elsewhere within an EFTA 
State or Ukraine. Article 22 sets out the use of accounting segregation when dealing with interchangeable materials. Article 23 sets out the applicable conditions for completing invoice declarations. Approved exporters who make frequent shipments of products may be authorized as 
an "approved exporter" by the customs authorities of  the Parties, subject to the conditions set out 
in Article 24. The text of the invoice declaration appears in Appendices 4(a) and 4(b). Articles 25-32 of the Agreement set out additional formalities for "proof of origin". 
3.37.  Title VI of the Protocol, Articles 33-37, concern arrangements for administrative 
co-operation on matters relating to origin. Article 34 concerns the verification of proofs of origin. Article 34.1 permits the customs authorities of the Parties to carry out random or risk assessment 
based verifications of proofs of origin. Article 34.2 requires the customs authorities of the 
importing Party to return documentation to the cu stoms authorities of the exporting country when 
verifying the proofs of origin per Article 34.1, to gether with any documents or information that 
suggest the origin stated on the proof of origin was incorrect. Article 35 concerns the settlement of 
disputes relating to verification of proofs of origin. Article 36 requires the Parties to impose 
penalties on persons who produce a document containing incorrect information on origin with the purpose of obtaining preferential treatment. Arti cle 37 concerns disciplines on Free Zones: during 
the transit of originating products through a free zone; and when originating products are 
processed inside a free zone.  WT/REG315/1 
 
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  3.38.  Article 35, on dispute settlement, provides that when disputes arise in relation to the 
verification of proofs of origin, which cannot be settled between the customs authorities or which 
raise a question as to interpretation of the Protocol, the dispute shall be submitted to the EFTA-Ukraine joint committee.  
3.3  Export duties and charges,  and quantitative restrictions 
3.39.  Article 2.4 of the Agreement concerns customs duties on exports . Article 2.4.1 provides that 
upon entry into force of the Agreement, the Part ies shall eliminate customs duties on exports of 
products covered by Article 2.1.1 to the other Parties, except as provided in Article 2.4.2. No new 
customs duties shall be introduced on products exported from the customs territory of one Party 
into the territory of another.  
3.40.  Article 2.4.2 provides that customs duties on exports to the EFTA states on products of 
Ukrainian origin shall be reduced in accordance with the commitments of Ukraine within the WTO. 
Article 2.4.3 provides that if Ukraine lowers or el iminates export duties on exports to the European 
Union, it shall accord no less favourable treatment to the EFTA States. Article 2.4.4 defines 
customs duties on exports and notes that it does not include any charge imposed in conformity 
with Article VIII of the GATT 1994.  
3.41.  Ukraine's currently applied export duties including MFN and preferential rates applied to 
EFTA States are set out in Table 3.8 below.  
Table 3.8 Export duties levied by Ukraine, 1996 and 2013 
HS 2007 Tariff heading or 
code to which products 
belong Product description  Duty rate in 
2013 Applied to preferential trading partners, 
2013 
0102 90 Live cattle, heifers, 
breeding 25% No 
0104 10 Live sheep  25% No 
4101 Cattle hides  25% No 
4102 Sheep or lamb skin  25% No 
4103 30 00 00 
4103 90 90 00 Pigskin, other hides 25% No 
120400, 120600, 1207999700 Flax, false flax, 
sunflower seeds 
 10% No 
7204 10 00 00; 7204 30 00 00; 
7204 41 10 00; 7204 41 91 00; 7204 41 99 00; 7204 49 10 00; 7204 49 30 00; 7204 49 91 00; 7204 49 99 00; 7204 50 00 00 Waste and scrap of 
cast iron, steel, etc. 11,6 Euro per 
tonne  No 
7202 99 80 00; 7204 21; 7204 
29 00 00; 7204 50 00 00; 7218 
10 00 00; Waste and scrap of 
cast iron, steel, etc. 18% Yes 
 
Source: Information provided by the authorities.  
3.42.  Article 2.6 of the Agreement provides that the rights and obligations of export and import 
restrictions shall be governed by Article XI of the GATT 1994, which is incorporated into and made 
part of the Agreement. 
3.4  Regulatory provisions on trade in goods 3.4.1  Standards 
3.4.1.1  Sanitary and phytosanitary measures 
3.43.  Article 2.8.1 provides that the rights an d obligations of the Parties in respect of SPS 
measures shall be governed by the WTO Agreement on SPS. Article 2.8.2 provides that the Parties 
shall exchange names and addresses of SPS contact points, in order to facilitate communication 
and the exchange of information.  WT/REG315/1 
 
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  3.4.1.2  Technical barriers to trade 
3.44.  Article 2.9 of the Agreement concerns technical regulations. Article 2.9.1 provides that the 
rights and obligations of the Parties in respect of  technical regulations, standards and conformity 
assessment shall be governed by the WTO Agreement on TBT. Article 2.9.2 notes that the Parties 
agree to hold consultations where a Party considers that another Party has taken measures not in 
conformity with the TBT Agreement which are likely to or have created an obstacle to trade, in 
order to find an appropriate solution in  conformity with the TBT Agreement.  
3.5  Safeguard mechanisms 
3.5.1.1  Global safeguards 3.45.  Article 2.15 on Global Safeguard Measures clarifies that the Agreement does not confer any 
additional rights or obligations with respect to actions taken pursuant to Article XIX of the GATT 
1994 and the WTO Agreement on Safeguards. The Parties agree that any Party taking a safeguard 
measure under Article XIX shall exclude imports of an originating good from another Party if such imports are not a substantial cause of serious injury or threat thereof.  
3.5.1.2  Bilateral safeguards 
3.46.  Article 2.16 concerns bilateral safeguards. Article 2.16.1 provides that when as a result of a 
duty reduction or elimination under the Agreement an originating product is imported in such 
increased quantities (absolute or relative) and under such conditions as to constitute a substantial 
cause of serious injury (or threat thereof) to the domestic industry, the importing Party may take bilateral safeguard measures to the minimum exte nt necessary to remedy or prevent the injury, 
subject to the conditions set out in Articles 2.16.2-10 inclusive.  
3.47.  Article 2.16.2 provides that safeguards are to be taken only upon clear evidence that 
increased imports have caused or are threatening to cause serious injury pursuant to an investigation in accordance with the procedures and definitions in Articles 3 and 4 of the WTO 
Agreement on Safeguards.  
3.48.  Article 2.16.3 provides that a Party intending to take such a measure should notify the other 
Parties immediately and in any case before taking the measure. The notification should include 
evidence of serious injury, the proposed measure and the date of completion of the investigation 
and expected duration and timetable for the progressive removal of the measure. The Party applying the safeguard should offer to the other Party compensation in the form of substantially equivalent trade liberalization in relation to the imports from any such Party.  
3.49.  Article 2.16.4 provides that if the conditions set out in Article 2.16.1 are met, the Party 
may, to the extent necessary to prevent or remedy serious injury or threat thereof, suspend the further reduction of any rate of duty under the Ag reement for the product or increase the rate of 
customs duty for the product to a level not to exce ed the lesser of the MFN applied rate of duty in 
effect at the time of the measure or in effect on the day immediately preceding the date of entry into force of the Agreement.  
3.50.  Article 2.16.5 provides that safeguard measures shall not exceed one year. However a Party 
may impose bilateral safeguards for up to three years in very exceptional circumstances, after Joint Committee review. Bilateral safeguards shall not be re-imposed on a product that has previously been subject to such a measure.  
3.51.  Article 2.16.6 requires the Joint Committee to (within 30 days of the date of notification) 
examine the information in order to facilitate a mutually satisfactory solution. If a solution cannot be found the importing Party may impose a safeguard pursuant to Article 2.16.4, and the 
exporting Party may apply compensatory measures. Upon termination of the safeguard measure 
the duty rate applicable shall revert to the rate in effect but for the measure (Article 2.16.7).  
3.52.  Article 2.16.8 concerns application of a provisional safeguard measure. It provides that in 
critical circumstances where delaying a measure would cause damage which would be difficult to 
repair, provisional safeguards may be taken pursuant to a preliminary determination that there is WT/REG315/1 
 
- 26 - 
 
  clear evidence that increased imports constitute a substantial cause of serious injury or threat 
thereof to the domestic industry. A Party intending to take a provisional measure must inform the other Parties immediately. The procedures set out in Articles 2.16.2-6 must be initiated within 30 days of such notification. Compensation shall be  based upon the total period of application of 
the measure. 
3.53.  Article 2.16.9 provides that any provisional safeguard measure shall be terminated within 
200 days at the latest. The period of applicatio n of a provisional safeguard measure shall be 
counted as part of the total duration of a bilateral safeguard measure per Article 2.16.5. Any tariff 
increases shall be promptly refunded if the investigation required by Article 2.16.2 does not result in a finding that the conditions in Article 2.16.1.  
3.54.  Article 2.16.10 requires that 5 years after entry into force of the Agreement the Parties shall 
review in the Joint Committee whether there is need to maintain the possibility to maintain 
bilateral safeguard measures, and, if maintain ed, shall review the matter every two years 
thereafter.  
3.5.1.3  Balance of Payments  
3.55.  Article 2.19 of the Agreement concerns Bala nce-of-Payments. Article 2.19.2 provides that a 
Party in serious balance of payments difficulties, or under imminent threat thereof, may (pursuant 
to the conditions established under the GATT 1994 and the WTO Understanding on the Balance of 
Payments Provisions of the GATT 1994 adopt trade restrictive measures, which shall be of limited duration and non-discriminatory, and may not go beyond what is necessary to remedy the balance of payments situation.  
3.5.1  Anti-dumping and countervailing measures 
3.56.  Article 2.13.2 of the Agreement concerns the application of countervailing measures. It 
provides that before a Party initiates an investigation to determine the existence of any alleged 
subsidy in Ukraine or an EFTA state, pursuant to Article 11 of the WTO Agreement on Subsidies 
and Countervailing Measures, the Party considering initiating the investigation shall notify the Party whose goods are subject to investigation and allow a 60 day period to find a mutually 
acceptable solution. If requested by a Party any such consultations shall take place in the Joint 
Committee within 30 days of receipt of the notification.  
3.57.  Article 2.14 concerns anti-dumping measures, and provides in Article 2.14.1 that a Party 
shall not apply anti-dumping measures in relation to products originating in another Party. Five 
years after entry into force of the Agreement the Parties may review the operation of this 
provision.  
3.5.2  Subsidies and State-aid 
3.58.  Article 2.13 of the Agreement concerns subsid ies. Article 2.13.1 provides that the rights and 
obligations of the Parties relating to subsidies shall be governed by Articles VI and XVI of the GATT 1994 and the WTO Agreement on Subsidies and Countervailing Measures.  
3.59.   Article 2.12 of the Agreement concerns state trading. It provides that the rights and 
obligations of the Parties will be governed by  Article XVII of the GATT 1994 and the Understanding 
on Interpretation of Article XVII of the GATT 1994, which are incorporated into the Agreement.  
3.5.3  Customs-related procedures 
3.5.4  Trade Facilitation 
3.60.  Article 2.10 of the Agreement provides th at to facilitate trade between the Parties the 
Parties shall (a) simplify, to the greatest extent possible, procedures for trade in goods and related 
services, (b) to promote the co-operation of the Pa rties in multilateral fora in order to increase 
their participation in the development and impl ementation of international conventions and 
recommendations on trade facilitation, and (c) cooperate on trade facilitation within the framework WT/REG315/1 
 
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  of the Joint Committee. Work on trade facilitation w ill take place in accordance with Annex V to the 
Agreement. 
3.61.  Annex V to the Agreement contains 12 Articles relating to the implementation of trade 
facilitation. Article 1 sets out the principles governing trade facilitation measures under the 
Agreement. Article 2 concerns transparency. Article 2.1 requires each Party to promptly publish or 
otherwise make available in national language, and as far as practicable on the internet in English, all laws, regulations and administrative decisions of general application relevant for trade in goods 
and related services between Ukraine and the EFTA States. Article 2.2 requires the Parties, to the 
extent possible, to publish in advance and in part icular on the internet, draft laws and regulations 
relevant for international trade in goods and related services. Article 2.3 requires Parties to process inquiries on customs matters received via the internet in English. Article 2.4 requires the 
Parties to conduct negotiations with its business community on its needs for developing and 
implementing trade facilitating measures. Articl e 2.5 requires each Party to the Agreement to 
interpret and administer in a uniform, impartial and reasonable manner all its laws regulations and 
administrative decisions relevant for international trade in goods and related services.  
3.62.  Article 3 of Annex V concerns cooperation in trade facilitation, under Article 3.1 the Parties 
may submit for the Joint Committee's consideration, proposals on further measures that may 
facilitate trade between the Parties. Article 3.2 requires the Parties to promote international 
co-operation in relevant multilateral fora and to review relevant international initiatives on trade facilitation and submit to the Joint Committee for consideration, any further areas where joint action could contribute to their common objectives.  
3.63.  Article 4 concerns the availability of advance rulings. Article 4.1 requires Parties to issue a 
written advance customs ruling upon receipt of a written application. The advance ruling should set out the tariff classification, applicable duty, fees  and charges payable, as well as the method of 
calculation where appropriate and any other relevant matters agreed by the Parties
9. Article 4.2 
encourages the Parties to develop an advance written ruling procedure for the originating status of a product prior to its export. Article 4.3 concerns a refusal to provide an advance written ruling. An 
advance written ruling shall take effect on the date of issue, or on a later date specified in the 
ruling, per Article 4.4. Article 4.5 permits a Party to limit the period of validity of an advance ruling. Any advance ruling considered to be of significant interest to other traders, may be made publicly available per Article 4.6. 
3.64.  Articles 5.1-3 concern the simplification of  trade procedures such as governmental controls 
and formalities. Article 5.4 requires each Party to adopt or maintain procedures that (a) provide for advance electronic submission and processing of information before the physical arrival of 
goods in order to expedite clearance and (b), in accordance with its legislation, allow importers to 
obtain release of goods prior to meeting all import requirements if the importer provides sufficient guarantees. Article 6 concerns risk management. Article 6.1 requires the Parties to determine 
which persons, goods or means of transport are to  be examined and the extent of the examination 
based on risk management. Risk management is defined in Article 6.2, and the Parties agree to use compliance measurement to support risk assessment. Evidence based audit based controls, such as quality controls and compliance reviews are permitted under Article 6.3. 
3.65.  Article 7 concerns authorized economic operator systems. A Party introducing or applying an 
authorized economic operator system or security measures affecting international trade flows is required to (a) give a Party the possibility to negotiate mutual recognition of the system, and (b) 
draw on relevant international standards and practi ces, in particular WCO framework of standards. 
Article 8.1 prevents Parties from introducing new requirements to use customs brokers, and Article 8.2 provides that each Party shall try to develop customs systems or procedures enabling 
traders to submit customs declarations without an obligation to turn to customs brokers.  
3.66.  Article 9 on fees and charges provides in  Article 9.1 that fees and charges imposed in 
connection with importation or exportation shall not exceed the approximate cost of the service rendered. They shall not be calculated on an ad valorem  basis (Article 9.2). Information on the 
basis for the calculation of fees and charges shall be published pursuant to Article 9.3. Article 9.4 
                                               
9 According to the Parties no "other matters" have be en agreed by the Parties pursuant to Article 4.1(c) 
of Annex 5 of the Agreement. WT/REG315/1 
 
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  requires the customs or other authorities of a Party to provide information on rates of duty, fees 
and charges and internal taxes, upon request. Th e amount of any such fees and charges shall be 
reviewed periodically to ensure they are in co nformity with WTO requirements (Article 9.4).  
3.67.  Article 10 prohibits the Parties from requiring any consular transaction (or equivalent) for 
the establishment of any document necessary for customs clearance in a Party. Article 11 requires 
Parties to provide for at least one level of administ rative or judicial appeal. Article 12 requires the 
Parties to ensure that any information provided in connection with import, exportation or transit of 
goods shall be treated as confidential. 
3.6  Other regulations  3.7  Sector-specific provisions on trade in goods 3.68.  No sector-specific provision per se exists in the Agreement, However as indicated above, 
three AAs have been concluded jointly with the Agreement. 
4  PROVISIONS ON TR ADE IN SERVICES  
4.1  Scope and definitions 
4.1.  Article 1.1.2(b) of the Agreement provides th at one of the objectives of the Agreement is to 
achieve liberalization of trade in Services, in co nformity with Article V of the GATS. Chapter 3 of 
the Agreement concerns Trade in Services. Articl e 3.1 sets out the scope and coverage of the 
Chapter. It provides in Article 3.1.1 that it applies to all services sectors. Article 3.1.2 provides 
that in respect of air transport services the Chapte r does not apply to measures affecting air traffic 
rights or measures affecting services directly related to the exercise of air traffic rights, except as provided in paragraph 3 of the GATS Annex on Air Transport Services.  
4.2.  Article 3.1.3 provides that Articles 3.4 (most favoured nation treatment), 3.5 (market access) 
and 3.6 (national treatment) shall not apply to laws, regulations or requirements governing procurement by government agencies for governmental purposes and not with a view to use in the 
supply of services for commercial sale.  
4.3.  Article 3.2 concerns the incorporation of pr ovisions from the GATS and the understanding of 
certain terms therein ("Member", "Schedule", "specific commitment") from the GATS in the 
context of the Chapter. Article 3.3 sets out the definitions used in the Chapter, and expressly 
incorporates several terms from the GATS in Article 3.3(f).  
4.4.  Note, Chapter 4 (Investment), Article 4.1.1 provides that Chapter 4 does not apply to 
investments in the services sectors covered by Chapter 3. 
4.2  Denial of benefits 
4.5.  The Agreement has no specific provisions on denial of benefits in services.  4.3  General provisions on trade in services  
4.3.1  Market access  
4.6.  Article 3.5 of the Agreement provides that commitments on market access for trade in 
services are governed by Article XVI of the GATS, which is incorporated into Chapter 3 of the 
Agreement. Specific commitments are listed positively, in schedules set out in Annex VII to the 
Agreement. Article 3.7 provides that additional commitments shall be governed by Article XVIII of 
the GATS, which is incorporated into Chapter 3.  
4.3.2  National and MFN treatment 
4.7.  Chapter 3, Article 3.6 provides that commitm ents on national treatment will be governed by 
Article XVII of the GATS, which is incorporated into the Chapter.  WT/REG315/1 
 
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  4.8.  Without prejudice to measures taken pursua nt to Article VII of the GATS, and except as 
provided in each Party's MFN exemptions contained in Annex VIII, Article 3.4.1 requires the Parties to accord immediately and unconditionally, treatment no less favourable than the treatment it accords to like services and service suppliers of a non-Party in respect of all measures affecting 
trade in services.  
4.9.  Article 3.4.2 notes that treatment granted under other current or future agreements 
concluded by one of the Parties and notified under Article V and V bis of the Agreement shall not 
be covered by Article 3.4.1, although in such a case the concerned Party must notify the other 
Parties to the Agreement and endeavour to accord no less favourable treatment to the Parties to 
the Agreement. Any Party undertaking such an agre ement should, if requested by a Party, seek to 
have any such provisions incorporated into th e Agreement, per Article 3.4.3. Article 3.4.4 
incorporates the provisions of paragraph 3 of Arti cle II of the GATS on adjacent countries into the 
Agreement.  
4.3.3  Commercial presence 
4.10.  There are no particular provisions in the chapter on Trade in Services commercial presence 
apart from the definition of commercial presence from the GATS, incorporated into the Agreement 
in Article 3. 
4.3.4  Movement of natural persons 
4.11.  Article 3.10 governs the movement of natural persons, and applies to natural persons 
supplying a service as well as natural person s that are employees of a service provider 
(Article 3.10.1).  
4.12.  Article 3.10.2 provides that Chapter 3 of the Agreement shall not apply to measures 
affecting natural persons seeking access to the em ployment market of a Party, nor to measures 
regarding nationality, residence or employment on a permanent basis.  
4.13.  Article 3.10.3 provides that natural pers ons covered by a specific commitment shall be 
allowed to supply the service in accordance with the terms of that commitment. The Chapter shall 
not prevent a Party from applying measures to regulate the entry or temporary stay of natural 
persons of another Party into their territory, including measures necessary to protect their 
integrity and to ensure the orderly movement of natural persons across borders. Any such measures must not, however, be applied in such a manner as to nullify or impair benefits accruing under the terms of a specific commitment. The mere  fact of requiring a visa for natural persons 
will not be regarded as nullification or impairment of a commitment.  
4.4  Liberalization commitments 4.14.  Article 3.17 concerns the Schedules of Specif ic Commitments of the Parties, and provides in 
Article 3.17.3 that the Parties Schedules of specific commitments are set out in Annex VII. 
Annex VIII contains the Parties lists of MFN Exemptions.
10  
4.4.1.1  Ukraine 
4.15.  Under the GATS, Ukraine undertook broad commitments on services as described in 
Table 4.1 below. Ukraine's scheduled market access commitments in services under the Agreement contained in Appendix 1 to Annex VII are identical
11 to its commitments under the 
GATS.12 
                                               
10 Reservations of the Parties in relation to investment (excluded from the scope of the services 
Chapter) are recorded in the Appendixes to Annex XI.  
11 Ukraine's commitments are identical in terms of scope and coverage, although certain sub-sectors 
appear in a different order to Ukraine's commitments under the GATS. 
12 Source: WT/ACC/UKR/152/Add.2. WT/REG315/1 
 
- 30 - 
 
  Table 4.1 Ukraine: comparison between the GATS and the Agreement specific 
commitments in trade in services 
Sectors (CPC Classification) GATS 
Agreement Sectoral 
Commitments  
1. Business services Full Full 
A. Professional Services √ Same 
B. Computer and Related Services  √ Same 
C. Research and Development Services  √ Same 
D. Real Estate Services  √ Same 
E. Rental/Leasing Servic es without Operators  √ Same 
F. Other Business Services √ Same 
2. Communication services  Full Full 
A. Postal services √ Same 
B. Courier services √ Same 
C. Telecommunication services  √ Same 
D. Audiovisual services √ Same 
3. Construction and related engineering services  Partial Partial 
A. General construction work for buildings √ Same 
B. General construction wo rk for civil Engineering √ Same 
C. Installation and assembly work  √ Same 
D. Building completion and finishing work  √ Same 
E. Other - - 
4. Distribution se rvices Full Full 
A. Commission ag ents' services √ Same 
B. Wholesale trade services √ Same 
C. Retailing services √ Same 
D. Franchising √ Same 
5. Education services Full Full 
A. Primary education services √ Same 
B. Secondary education services  √ Same 
C. Higher education services  √ Same 
D. Adult education √ Same 
E. Other education services  √ Same 
6. Environmental services Full Full 
A. Sewage services √ Same 
B. Refuse disposal services √ Same 
C. Sanitation and similar services  √ Same 
D. Other √ Same 
7. Financial services Full Full 
A. All insurance and insu rance-related services  √ Same 
B. Banking and other financial services √ Same 
8. Health related and social services Partial Partial  
A. Hospital services √ Same  
B. Other Human Health Services √ Same 
C. Social Services √ Same 
D. Other - - 
9. Tourism and travel related services  Full Full 
A. Hotels and restaurants (including catering) √ Same 
B. Travel agencies and tour operators services √ Same 
C. Tourist guides services √ Same 
10. Recreational and cultural an d sporting services Full Full 
A. Entertainment services √ Same 
B. News agency services √ Same 
C. Libraries, archives, museum s and other cultural services √ Same  
D. Sporting and other recreational services  √ Same 
11. Transport services  Full Full 
A. Maritime Transport Services √ Same 
B. Internal Waterways Transport √ Similar 
C. Air Transport Services √ Same 
D. Space Transport  - Same  
E. Rail Transport Services √ Same  
F. Road Transport Services √ Same 
G. Pipeline Transport  √ Same 
H. Services auxiliary to all modes of transport  √ Same 
I. Other Transp ort Services  
12. Other Services √ 
√ Same 
Same 
  WT/REG315/1 
 
- 31 - 
 
  Note:   
Partial: GATS commitments subject to some limitation (s) under market access or national treatment, under 
any of the three modes. 
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility) 
---: No commitments under GATS. New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved". 
Improved: Overall improved commitments made under the Agreement as compared to those under the GATS. Similar: Similar commitments (Agreement vs GATS); th ough possibly with limit ed improvements and/or 
limited additional reservations. 
: Reservation listed under the FTA Party's Schedule (Appendix to Annex XI). 
 Source: Ukraine's GATS Schedule of Specific Commitments (WT/ACC/UKR/152/Add.2) and Ukraine's 
Schedule annexed to the Agreement. 
 
4.4.1.2  Iceland 
4.16.  Iceland's scheduled market access are contained in Appendix 1 to Annex VII, and are 
largely identical to its GATS commitments.13 
4.17.  In Horizontal limitations, Iceland ha s added an exemption to a national treatment 
qualification across all foreign investment that a majority of members of the Board be local 
residents under the GATS which is now relaxed in favour of all EEA and EFTA citizens.  
4.18.  Under the committed sectors, in Professional Services, Legal Services, Iceland has moved a 
GATS national treatment limitation on exclusive right to practice from the national treatment 
column to the market access column. A GATS limitation on market access in respect of accounting 
and bookkeeping has been eliminated under the Agreement. A new language requirement has been added in the national treatment column in respect of veterinary services (compared to the 
GATS commitments).  
4.19.  In respect of Construction Services, Iceland has replaced "none" under mode 4 with 
"unbound" in the national treatment column.  
4.20.  Iceland has provided a more liberal limitation on market access in mode 3 on Insurance and 
insurance related services, where only a majority  of the founders of an insurance undertaking 
must be Icelandic in origin, compared to its commitments under the GATS where all founders must be Icelandic.  Similarly, under Banking, and Other Financial Services, national treatment, mode 3, 
Iceland's commitments under the Agreement remove  the requirement that all board members of 
credit institutions must be resident in Iceland, requiring instead that a majority of board members be resident in Iceland.  
4.21.  Under the Agreement, in the Sector of Recr eational, Cultural and Sporting Services, Iceland 
has deleted its committed GATS subsector of "E. Other". Iceland has also deleted the committed subsector of "I. Other Transport Services" in its GATS commitments.  
Table 4.2 Iceland: Comparison between the GATS and the Agreement specific 
commitments in trade in services 
Sectors (CPC Classification) GATS 
Agreement Sectoral 
Commitments  
1. Business services Full Full 
A. Professional Services √ Similar 
B. Computer and Related Services  √ Same  
C. Research and Development Services  √ Same 
D. Real Estate Services  √ Same 
E. Rental/Leasing Servic es without Operators  √ Same 
F. Other Business Services √ Same 
                                               
13 Source: S/DCS/W/ISL. WT/REG315/1 
 
- 32 - 
 
  Sectors (CPC Classification) GATS 
Agreement Sectoral 
Commitments  
2. Communication services  Partial  Partial 
A. Postal services - - 
B. Courier services - - 
C. Telecommunication services  √ √ 
D. Audiovisual services - - 
3. Construction and related engineering services  Partial Partial 
A. General construction work for buildings √ Similar 
B. General construction wo rk for civil Engineering √ Similar 
C. Installation and assembly work  √ Similar 
D. Building completion and finishing work  √ Similar 
E. Other - - 
4. Distribution services Full Full 
A. Commission ag ents' services √ Same 
B. Wholesale trade services √ Same 
C. Retailing services √ Same 
D. Franchising √ Same 
5. Education services None None 
A. Primary education services - - 
B. Secondary education services  - - 
C. Higher education services  - - 
D. Adult education - - 
E. Other education services  - - 
6. Environmental services Full  Full 
A. Sewage services √ √ 
B. Refuse disposal services √ √ 
C. Sanitation and similar services  √ √ 
D. Other √ √ 
7. Financial services Full Full 
A. All insurance and insu rance-related services  √ Improved 
B. Banking and other financial services √ Improved 
8. Health related and social services None None 
A. Hospital services - - 
B. Other Human Health Services - - 
C. Social Services - - 
D. Other - - 
9. Tourism and travel related services  Full Full 
A. Hotels and restaurants (including catering) √ √ 
B. Travel agencies and tour operators services √ √ 
C. Tourist guides services √ √ 
10. Recreational and cultur al and sporting services Full  Partial 
A. Entertainment services √ Same 
B. News agency services √ Same 
C. Libraries, archives, museum s and other cultural services √ Same 
D. Sporting and other recreational services  √ √ 
E. Other √ None 
11. Transport services  Full Partial 
A. Maritime Transport Services √ √ 
B. Internal Waterways Transport √ √ 
C. Air Transport Services √ √ 
D. Space Transport  √ √ 
E. Rail Transport Services √ √ 
F. Road Transport Services √ √ 
G. Pipeline Transport  √ √ 
H. Services auxiliary to all modes of transport  √ √ 
I. Other Transp ort Services  √ None 
12. Other Services None None 
 
Note:   Partial: GATS commitments subject to some limitation (s) under market access or national treatment, under 
any of the three modes. 
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility). 
---: No commitments under GATS. 
New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved". WT/REG315/1 
 
- 33 - 
 
  Improved: Overall improved commitments made under the Agreement as compared to those under the GATS. 
Similar: Similar commitments (Agreement vs GATS); th ough possibly with limit ed improvements and/or 
limited additional reservations. 
: Reservation listed under the FTA Party's Schedule  (existing or future non-conforming measures). 
 
Source:  Draft Consolidated GATS Schedule of Spec ific Commitments (S/DCS/W/ISL), prepared by the 
Secretariat (in 2003) and Appendix 2 Schedule annexed to the Agreement. 
 
4.4.1.3   Liechtenstein 
4.22.  Liechtenstein's scheduled market access commitments in Appendix 3 to Annex VII are in 
most cases identical to its GATS commitments, although its commitments on Telecommunications have added Basic Telecommunications and have a restated description of the sector or sub-sectors, albeit with identical limitations on mark et access and limitations on national treatment. 
Under 4. Distribution services, B. Wholesale trade services, market access, Liechtenstein has 
removed the GATS "restrictions on sales areas" limitation under mode 3. Under C. Retailing services, Liechtenstein has added the sub-sector "Retail sales of motor fuel, (CPC 613) to its 
commitments under the Agreement in comparison to its GATS commitments.  
4.23.  In respect of Financial Services, Liechtenstein has moved a number of market access 
limitations and moved them to national treatmen t limitations. Under the GATS in respect of 
Banking and other financial services (excluding insurance) mode 1 market access Liechtenstein 
conditioned participation in settlement and clearing networks upon residency. That limitation is removed in Liechtenstein's commitments under the Ag reement. A limitation in the same sector and 
mode of supply (Swiss franc issues conditioned upon commercial presence) has also been 
removed. In mode 3 market access in the same sector Liechtenstein has removed a limitation that 
licences granted (under Liechtenstein's Banking and Financial Companies Act) must be approved by Parliament. Requirements related to licensing, duties towards the Swiss national bank and 
compliance with regulations in the country of origin imposed upon commercial presence by foreign 
financial institutions have also been eliminated from Liechtenstein's commitments under the Agreement. The latter conditions have also been removed from mode 3 in limitations upon 
national treatment in Liechtenstein's commitments under the Agreement.  
4.24.  Under Tourism and Travel related services, Hotels and restaurants, the limitations on 
mode 3 for market access (economic needs test for issue of a restaurant licence) and national treatment (examination may be required) have been removed in Liechtenstein's commitments 
under the Agreement.  
Table 4.3 Liechtenstei n: Comparison between the GATS and the Agreement specific 
commitments in trade in services 
Sectors (CPC Classification) GATS 
Agreement Sectoral 
Commitments  
1. Business services Partial Partial 
A. Professional Services √ Same 
B. Computer and Related Services  - - 
C. Research and Development Services  - - 
D. Real Estate Services  - - 
E. Rental/Leasing Servic es without Operators  Partial Same 
F. Other Business Services   
2. Communication services  Partial Partial 
A. Postal services - - 
B. Courier services - - 
C. Telecommunication services  √ Improved 
D. Audiovisual services - - 
3. Construction and related engi neering services  None None 
A. General construction work for buildings - - 
B. General construction work  for civil Engineering - - 
C. Installation and assembly work  - - 
D. Building completion and finishing work  - - 
E. Other - - 
4. Distribution services Full Full 
A. Commission ag ents' services √ Same 
B. Wholesale trade services √ Improved 
C. Retailing services √ Improved WT/REG315/1 
 
- 34 - 
 
  Sectors (CPC Classification) GATS 
Agreement Sectoral 
Commitments  
D. Franchising √ Same 
5. Education services Partial Partial 
A. Primary education services √ √ 
B. Secondary education services  √ √ 
C. Higher education services  √ √ 
D. Adult education √ √ 
E. Other education services  - - 
6. Environmental services Full Full 
A. Sewage services √ same 
B. Refuse disposal services √ same 
C. Sanitation and similar services  √ same 
D. Other √ same 
7. Financial services Full Full 
A. All insurance and insu rance-related services  √ similar 
B. Banking and other financial services √ Improved 
8. Health related and social services None None 
A. Hospital services - - 
B. Other Human Health Services - - 
C. Social Services - - 
D. Other - - 
9. Tourism and travel related services  Full Full 
A. Hotels and restaurants (including catering) √ Similar 
B. Travel agencies and tour operators services √ Same 
C. Tourist guides services √ Same 
10. Recreational and cultural and sporting services Partial Partial 
A. Entertainment services - - 
B. News agency services √ Same 
C. Libraries, archives, museum s and other cultural services - - 
D. Sporting and other recreational services  √ Same 
11. Transport services  Partial Partial 
A. Maritime Transport Services - - 
B. Internal Waterways Transport - - 
C. Air Transport Services - - 
D. Space Transport  - - 
E. Rail Transport Services - - 
F. Road Transport Services √ Same 
G. Pipeline Transport  - - 
H. Services auxiliary to all modes of transport  √ Same 
I. Other Transp ort Services  √ Same 
12. Other Servic es None None 
 
Note:   Partial: GATS commitments subject to some limitation (s) under market access or national treatment, under 
any of the three modes. 
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility). 
---: No commitments under GATS. New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved". 
Improved: Overall improved commitments made under the Agreement as compared to those under the GATS. Similar: Similar commitments (Agreement vs GATS); th ough possibly with limit ed improvements and/or 
limited additional reservations. 
: Reservation listed under the FTA Party's Schedule  (existing or future non-conforming measures). 
 Source:  Draft Consol idated GATS Schedule of Specific Comm itments (S/DCS/W/LIE), prepared by the 
Secretariat (in 2003) and Appendix 3 Schedule annexed to the Agreement. 
 
4.4.1.4   Norway 
4.25.  Norway's scheduled market access commitments are found in Appendix 4 of Annex VII to 
the Agreement. Under Horizontal limitations, Norway has relaxed a limitation related to acquisition of real estate across all sectors, introducing a pre-residency requirement.  WT/REG315/1 
 
- 35 - 
 
  4.26.  Under B. Computer and related services, Norway has expanded its commitments in 
comparison to the GATS14 b y  t a k i n g  f u l l  c o m m i t m e n t s  f o r  C P C  8 4  a t  t h e  t w o  d i g i t  l e v e l .  T h e  
expansion of commitments under the Agreement concerns "CPC 84 according to the attached description of sector ale coverage" (sic). Norway has attached an Annex to its Appendix 4 
Schedule which contains an Understanding on the scope of coverage of CPC 84 - Computer and 
related services.  
4.27.  Under E. Rental/Leasing Services withou t operators, Norway has added a new sub-sector, 
"(d) relating to other machinery and equipment (CPC 83106-83109)". Norway has also expanded 
its commitments under "(d) Non-transport" by including all sub-sectors between CPC83106-83109.  
4.28.  Under F. Other business services, (e) Technical testing and analysis services (CPC 8676) 
Norway has added an exception to the description of a sub-sector, namely "except for public 
services functions such as statutory classification required for ships and floating vessels registered 
in NIS and NOR". In comparison to Norway's commitments under the GATS, commitments for sector (h) Services incidental to mining (CPC 883 and 5115)" are new. Under "(k) Placement and 
supply services of personnel - Labour recruitment and provision of personnel (nationals and 
residents with work permit) (concerned parts of  CPC 872)" Norway has eliminated the conditions 
under market access, mode 3 set out in its GATS Schedule, and replaced them with a restriction 
on charging fees to personnel seeking employme nt services. In comparison to its commitments 
under the GATS, Norway has added newly committed sub-sectors "(s) convention services (CPC 87909)" and "Translation and interpretati on services, except government authorized 
translators (Part of CPC 87905)."  
4.29.  Concerning 3. Construction and related engineering services, Norway has removed 
limitations on national treatment in mode 4.  
4.30.  For 4. Distribution services Norway  has expanded commitments by including new 
commitments for Commission Agent's services and by removing the 2 year residency requirement 
set out in the national treatment restrictions on modes 3 and 4 for retailing services in the GATS. Norway has added commitments in relation to sub-se ctors "Wholesale trade services of electricity" 
and "Retail sales of electricity" under the Agreement in comparison to the GATS.  
4.31.  Norway has replaced the broader description of the sub sector in C. Sanitation and similar 
services (CPC 9403) with the more specific sub- sector "Protection of ambient air and climate - 
services to reduce exhaust gases and other emissions and improve air quality (CPC 94040). 
Norway has changed the descriptions of the committed sub-sectors in C., D and added "F. 
Protection of biodiversity and landscape - Nature  and landscape protection services (part of CPC 
9460)". Norway has added a new sub-sector, "G. Other environmental & ancillary services - Other 
environmental protection services no t classified elsewhere (CPC 94090). 
4.32.  Norway's commitments on A. Insurance and Insurance-related services contain additional 
market access (threshold) limitations in respect of mode 1. For the same sector, mode 3 on 
market access raises the maximum permissible shareholding to 25% in certain circumstances, 
compared to the limitation of 10% under the GA TS. The limitations in respect of mode 3 on 
national treatment have been reduced. The Simila r restrictions have been removed in respect of 
mode 3 market access on B. Banking and other Financial services (excluding insurance). 
Requirements in relation to the maximum number of non-nationals on the board and corporate 
assembly have been removed in respect of mode 3 in the national treatment column of Norway's 
commitments under the Agreement.  
4.33.  Norway's commitments under the Agreem ent on 11. Transport services, A. Maritime 
Transport 
15are broader than under the GATS, with a gr eater number of committed sub-sectors, in 
international transport and domestic freight transportation. Under the Agreement the limitations 
on national treatment, mode 3 contains a new requirement ( vis-a-vis  the GATS) that the 
representative be domiciled in Norway. Also under National treatment, under subsector 4(c) Norway has inscribed "unbound", in comparison to "None" under the GATS. For Air transport, 
                                               
14 Source: S/DCS/W/NOR. 
15 See also the Attachment to Norway's Schedule of Commitments on Services found in Appendix 4 of 
Annex VII of the Agreement, which sets out Notes to Maritime Transport.  WT/REG315/1 
 
- 36 - 
 
  repair and maintenance, mode 1 Norway has adde d a commitment of "none" in the market access 
column.  
4.34.  Norway has entered a new sub-sector, G. Pipeline transportation - Offshore upstream 
pipeline transportation of petroleum and natural gas. Central network control and monitoring 
services exempted (concerned parts of CPC 71310).  
Table 4.4 Norway: Comparison between the GATS and the Agreement specific 
commitments in trade in services 
Sectors (CPC Classification) Compared to the 
GATS Agreement 
1. Business services Full Full 
A. Professional Services √ Same 
B. Computer and Related Services  √ Improved 
C. Research and Development Services  √ Same 
D. Real Estate Services  - New 
E. Rental/Leasing Servic es without Operators  √ Improved 
F. Other Business Services √ Similar 
2. Communication services  Partial Partial 
A. Postal services - - 
B. Courier services √ Same 
C. Telecommunication services  √ Same 
D. Audiovisual services - - 
3. Construction and related engineering services  Full Full 
A. General construction work for buildings √ Improved 
B. General construction wo rk for civil Engineering √ Improved 
C. Installation and assembly work  √ Improved 
D. Building completion and finishing work  √ Improved 
E. Other √ Improved 
4. Distribution services Full Full 
A. Commission ag ents' services √ Improved 
B. Wholesale trade services √ Improved 
C. Retailing services √ Improved 
D. Franchising √ Improved 
5. Education services Partial Partial 
A. Primary education services √ Same 
B. Secondary education services  √ Same 
C. Higher education services  √ Same 
D. Adult education √ Same 
E. Other education services  - - 
6. Environmental services Full Full 
A. Sewage services √ Similar 
B. Refuse disposal services √ Similar 
C. Sanitation and similar services  √ Similar 
D. Other √ Similar 
7. Financial services Full Full 
A. All insurance and insu rance-related services  √ Improved 
B. Banking and other financial services √ Improved 
8. Health related and social services - - 
A. Hospital services - - 
B. Other Human Health Services - - 
C. Social Services - - 
D. Other - - 
9. Tourism and travel related services  Full Full 
A. Hotels and restaurants (including catering) √ Same 
B. Travel agencies and tour operators services √ Same 
C. Tourist guides services √ Same 
10. Recreational and cultur al and sporting services Partial Partial 
A. Entertainment services - - 
B. News agency services √ Same 
C. Libraries, archives, museum s and other cultural services - - 
D. Sporting and other recreational services  - - 
11. Transport services  Full Full 
A. Maritime Transport Services √ Improved 
B. Internal Waterways Transport √ Similar 
C. Air Transport Services √ Same 
D. Space Transport  - - 
E. Rail Transport Services √ Improved WT/REG315/1 
 
- 37 - 
 
  Sectors (CPC Classification) Compared to the 
GATS Agreement 
F. Road Transport Services √ Improved 
G. Pipeline Transport  √ New 
H. Services auxiliary to all modes of transport  √ New 
I. Other Transpor t Services  - - 
12. Other Services - - 
 
Note:   Partial: GATS commitments subject to some limitation (s) under market access or national treatment, under 
any of the three modes. 
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility) 
---: No commitments under GATS. 
New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved". 
Improved: Overall improved commitments made under the Agreement as compared to those under the GATS. Similar: Similar commitments (Agreement vs GATS); th ough possibly with limit ed improvements and/or 
limited additional reservations. 
: Reservation listed under the FTA Party's Schedule  (existing or future non-conforming measures). 
 Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/NOR), prepared by the 
Secretariat (in 2003) and Appendix 4 Schedule annexed to the Agreement. 
 
4.4.1.5  Switzerland 
4.35.  Switzerland's scheduled market access commitments are found in Appendix 5 of Annex VII 
to the Agreement. Under the Horizontal limita tions section of the schedule, Switzerland has 
removed the requirement under mode 3 national tr eatment that of Swiss citizenship and replaced 
it with a domicile requirement. For acquisition of real estate, Switzerland has relaxed a number of 
restrictions, for professional use and primary residence for natural persons. For mode 4, market 
access, Switzerland has eliminated the right to impose numerical limits on the number of work permits. Switzerland has also granted an improvement to the maximum length stay for essential 
personnel, now 5 years under the Agreement. In respect of Contractual service providers, 
Switzerland has added several new categories of covered services sectors.  
4.36.  Under 1. Business Services, (a) Legal Serv ices, Switzerland has entered new sub-sectors in 
comparison to its GATS
16 commitments, as follows: International commercial arbitration services 
(part of CPC 861); Legal advisory services (par t of CPC 861); Mediation and extra-judicial 
conciliation services (part of CPC 861); Patent atto rney services, including trademarks (part of CPC 
861). The subsector of (a) Legal Services - Consul tancy on home country law and international law 
(part of CPC 861) entered in Switzerland's GATS Schedule has been removed. Switzerland's 
commitments under sub-sectors, (d) Architectural services and (e) Engineering services the qualification requirements contained in the national treatment column have been respectively 
removed or replaced with more liberal qualification requirements. Under B. Computer services 
Switzerland has entered a new subsector: under (e) Other: "Training services for staff of clients; Website design services; Integrated consulting services on computerized systems and networks 
(part of CPC 8499)".  
4.37.  Switzerland has entered commitments for a new sector (compared with its GATS 
commitments) under D. Real Estate Services, with two new sub-sectors, (a) Involving own or leased property, and (b) On a fee or contract basis (CPC 822). Under E. Rental/Leasing without 
operators, Switzerland has entered a new sub-sector in its commitments under the Agreement: 
"(e) Other - Leasing or rental concerning personal and household goods, excluding goods embodying any type of sexual or violent content (part of CPC 832)".  
4.38.  Under F. Other business services, Sw itzerland has entered new subsectors in its 
commitments under the Agreement, (l) Investigation and security - Security consultation services 
(CPC 87302) and (t) Other - Telephone answering services (CPC 87903), - Duplication services 
(CPC 87904), - Translation and interpretation serv ices (CPC 87905), - Mailing list compilation and 
mailing services (CPC 87906), Speciality design se rvices, - Other business sectors n.e.c. - Agency 
                                               
16 Source: S/DCS/W/CHE. WT/REG315/1 
 
- 38 - 
 
  services on behalf of individual performers (par t of CPC 87909), - Design services for ergonomy of 
working place (part of CPC 87909), Other business consulting services n.e.c. (part of CPC 87909).  
4.39.  Under Communication Services, Switzerlan d has added A./B. Postal/Courier Services - 
Express delivery services (part of CPC 7511 1 part of 7512).  
4.40.  Under 3. Construction and related engineering services, E. Other, Switzerland has added the 
following two sub-sectors "Special trade constr uction work (CPC 515)" and "Renting services 
related to equipment for construction or demolitio n of buildings or civil engineering works, with 
operator (CPC 518)". Switzerland has added to the covered sub sectors through its redrafting of 
the CPC references in the subsector "Construction work for civil engineering (CPC 5131-5137)"17. 
4.41.  Under its commitments on 4. Distribution Services, A. Commission Agents services, B. 
Wholesale trade services, and C. Retailing services, Switzerland has relaxed the GATS cantonal 
restrictions contained in mode 3 of the market access column.  
4.42.  Switzerland has added a new sub-sector to its commitments on 5. Educational Services, E. 
"Other educational services in the fields of: Foreign languages - Cooking (part of CPC 929)". 
Switzerland has also added a possible improvement to its commitments on Environmental Services 
under D. Other, Switzerland has added detailed sub-sectoral descriptions, in comparison to the listing of CPC sectors under its GATS commitments.  
4.43.  For 7. Financial Services, Insurance and Insurance related Services, Switzerland has 
eliminated the mode 1 and 2 market access limitations contained in its GATS Schedule, and deleted the mode 1 limitation in the national treatment column.  
4.44.  In respect of Tourism and related services, modes 3 and 4 (national treatment column), 
Switzerland has relaxed some of the residency and examination requirements for ski instructors.  
4.45.  Switzerland has added new commitments under 11. Transport Services, A. Maritime 
Transport Services, (a/b) Passenger and frei ght transportation (CPC 7211 and 7212); (d) 
Maintenance and repair services of seagoing vessels (part of CPC 8868); Maritime Auxiliary 
Services, Maritime cargo-handling services (as define d in Attachment I - definition no 1) (part of 
CPC 741), Storage and warehouse services (part of CPC 742), Customs clearance services (as 
defined in Attachment I - definition no. 2) (part of CPC 748), Container station and depot services 
(as defined in Attachment I - definition no.3) (p art of CPC 742), Maritime agency services (as 
defined in Attachment I - definition no. 4) (part of CPC 748 + 749).  
4.46.  Under C. Air transport services Switzerland has added commitments in the following 
sub-sectors: Selling and marketing of air transp ort services, Computer reservation system (CRS) 
services, Ground-handling services (part of CPC 7461) and Airport management services (part of 
CPC 7461). Under F. Road Transport Services, Switzerland has added a new subsector (b) Freight 
transportation, excluding cabotage (part of CPC 71 23) and (e) Other supporting services for road 
transport (CPC 7449).  
4.47.  Switzerland has entered a new sector in its commitments under the Agreement in 
comparison to the GATS, 12. Other services not included elsewhere, and recorded commitments 
on (a) Washing. Cleaning and dyeing services (CPC 9701), (b) Hairdressing and other beauty services (CPC 9702), (c) Other services n.e.c. Pet caring services (part of CPC 9709) and Wellness services - saunas and spas (part of CPC 9709).  
4.48.  Attachment I to Switzerland's Schedule incl udes definitions on Maritime Auxiliary Services, 
and Attachment II contains English language translations of terms used in the Schedule.  
                                               
17 Compared to "General Construction Work for Civil Engineering (CPC 5131 + 5132)" (emphasis added) 
in Switzerland's GATS commitments. WT/REG315/1 
 
- 39 - 
 
  Table 4.5 Switzerland: Comparison between the GATS and the Agreement specific 
commitments in trade in services 
Sectors (CPC Classification) GATS Compared to 
the GATS Sectoral 
Commitments  
1. Business services Partial Full 
A. Professional Services √ Improved 
B. Computer and Related Services  √ Improved 
C. Research and Development Services  √ Same 
D. Real Estate Services  - New 
E. Rental/Leasing Servic es without Operators  √ Improved 
F. Other Business Services √ Improved 
2. Communication services  Partial Partial 
A. Postal services - New 
B. Courier services - New 
C. Telecommunication services  √ Same 
D. Audiovisual services - - 
3. Construction and related engineering services  Full Full 
A. General construction work for buildings √ Same 
B. General construction wo rk for civil Engineering √ Same 
C. Installation and assembly work  √ Same 
D. Building completion and finishing work  √ Improved 
E. Other √ Improved 
4. Distribution services Full Full 
A. Commission ag ents' services √ Same 
B. Wholesale trade services √ Similar 
C. Retailing services √ Improved 
D. Franchising √ Same 
5. Education services Full Full 
A. Primary education services √ Same 
B. Secondary education services  √ Same 
C. Higher education services  √ Same 
D. Adult education √ Same 
E. Other education services  - New 
6. Environmental services Full Full 
A. Sewage services √ Same 
B. Refuse disposal services √ Same 
C. Sanitation and similar services  √ Same 
D. Other √ Same 
7. Financial services Full Full 
A. All insurance and insu rance-related services  √ Improved 
B. Banking and other financial services √ Improved 
8. Health related and social services - - 
A. Hospital services - - 
B. Other Human Health Services - - 
C. Social Services - - 
D. Other - - 
9. Tourism and travel related services  Full Full 
A. Hotels and restaurants (including catering) √ Improved 
B. Travel agencies and tour operators services √ Same 
C. Tourist guides services √ Improved 
10. Recreational and cultural and sporting services Partial Partial 
A. Entertainment services - - 
B. News agency services √ Same 
C. Libraries, archives, museum s and other cultural services - - 
D. Sporting and other recreational services  √ Same 
11. Transport services  Partial Partial 
A. Maritime Transport Services - New 
B. Internal Waterways Transport √ Same 
C. Air Transport Services √ Improved 
D. Space Transport  √ Same 
E. Rail Transport Services √ Same 
F. Road Transport Services √ Improved 
G. Pipeline Transport  √ - 
H. Services auxiliary to all modes of transport  √ - 
I. Other Transpor t Services  - - 
12. Other Services - New 
 
 WT/REG315/1 
 
- 40 - 
 
  Note:   
Partial: GATS commitments subject to some limitation (s) under market access or national treatment, under 
any of the three modes. 
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility) 
---: No commitments under GATS. New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved". 
Improved: Overall improved commitments made under the Agreement as compared to those under the GATS. Similar: Similar commitments (Agreement vs GATS); th ough possibly with limit ed improvements and/or 
limited additional reservations. 
: Reservation listed under the FTA Party's Schedule  (existing or future non-conforming measures). 
 Source:  Draft Consolidated GATS Schedule of Spec ific Commitments (S/DCS/W/CHE), prepared by the 
Secretariat (in 2003) and Appendix 5 Schedule annexed to the Agreement. 
 
4.5  Regulatory provisions  
4.5.1  Domestic regulation 
4.49.  Article 3.8 of the Agreement concerns domestic regulation. Article 3.8.1 requires that each 
Party ensure that all measures of general application affecting trade in services are administered 
in a reasonable, objective and impartial manner. Article 3.8.2 mirrors Article VI.2(a) of the GATS 
and requires that the Parties establish or maintain independent and impartial judicial, arbitral or administrative tribunals. Article 3.8.3 duplicates Article VI.3 of the GATS, requiring Parties to inform an applicant whether permission has been granted in situations in which authorization is 
required for the supply of a service. Article 3.8.4 requires each Party to provide for adequate 
procedures for verification of the competence of the professionals of any other Party.  
4.5.2  Recognition 
4.50.  Article 3.9 concerns recognition. Article 3.9.1 differs from Article VII.1 of the GATS in 
requiring a Party to give due consideration to any requests by another Party to recognise the education, experience, licences or certification granted in the other Party, whether based upon an 
agreement with the other Party or accorded autonomously. Article 3.9.2 provides that when a 
Party recognises the education, experience licences or certification obtained in the territory of a non-Party to the Agreement, the first Party shal l give other Parties adequate opportunity to 
negotiate its accession to such other agreement or arrangement, including situations in which such 
recognition is done autonomously. Article 3.9.3 requires that any such agreement, arrangement or 
autonomous recognition must be in conformity with relevant provisions of the WTO Agreement, in particular paragraph 3 of Article VII of the GATS.  
4.5.3  Subsidies 
4.51.  There are no specific provisions on subs idies in services contained in the Agreement, 
although Switzerland retains in its Horizontal limitations (national treatment column) the 
restriction that subsidies may be limited by establishment in particular geographic regions of 
Switzerland.  
4.5.4  Safeguards 4.52.  Apart from Article 3.14 (below) there are no specific provisions on safeguards in services 
under the Agreement.  
4.5.5  Other 4.53.  Article 3.14 of the Agreement concerns paym ents and transfers in services and provides in 
3.14.1 that except as authorized under Article 3.15 (restrictions to safeguard the balance of 
payments) a Party shall not apply restrictions on international transfers for current transactions with another Party. Article 3.14.2 recalls the rights  and obligations of the Parties under the Articles 
of the Agreement of the IMF, and provides that a Party shall not impose restrictions on capital 
transactions inconsistently with its specific commitments, unless under Article 3.15 of the WT/REG315/1 
 
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  Agreement or at the request of the IMF. Article 4.13 of Chapter 4 on investments concerns balance 
of payments in investments (see below).  
4.54.  Article 3.12 provides that the rights and obligations of the Parties in respect of monopolies 
and exclusive service suppliers are governed by pa ragraphs 1, 2 and 5 of Article VIII of the GATS 
(which are incorporated into the Chapter).  
4.6  Sector specific provisions on trade in services 4.6.1  Financial Services 
4.55.  Annex IX of the Agreement, Articles 1-7, se t out additional disciplines on Financial Services. 
Article 1 sets out the definitions used in the Annex. Article 2 closely follows section C of the WTO Understanding on Financial Services and concerns  national treatment. Article 2.1 of the Annex 
requires that each Party grant to financial service suppliers of another Party established in its 
territory access to payment and clearing systems and to official funding and refinancing facilities 
operated by public entities. Article 2.2 provides that where (a) where membership or participation 
in a self-regulatory entity listed in that sub-paragraph is required for the supply of financial 
services or (b) the Party provides such entities with privileges or advantages in supplying financial 
services, the Party shall ensure those entities accord national treatment to financial service suppliers of any other Party resident in its territory.  
4.56.  Article 3 of Annex IX concerns transparen cy and in Article 3.1 requires each Party to 
promote regulatory transparency in financial services by consulting to implement objective and transparent regulatory processes in each Party, taking into account (a) work in the GATS and 
other relevant fora, and (b) the importance of regulatory transparency, identifiable policy 
objectives and of clear, consistently applied regulatory processes that are made available 
transparently. Article 3.1 provides that where a licence is required for the supply of a financial 
service the competent authorities of a Party shal l ensure that the requirements for issue of a 
licence are publicly available. Article 4 requires th at application procedures be expeditious and sets 
out procedural steps the Parties shall follow. Article 5.1 on domestic regulation closely follows paragraph 2 of the Annex to the GATS on Financial services, and provides that Parties shall not be 
prevented from adopting reasonable measures for prudential reasons. Such measures shall not be 
more burdensome than necessary, per Article 5.2.  
4.57.  Article 6 of Annex IX provides that if a Party signs an agreement or arrangement concerning 
prudential measures with a non-party it shall afford and adequate opportunity to a Party to join 
that agreement or to negotiate an equivalent agreement.  
4.7  Telecommunication Services 4.58.  Annex X of the Agreement, Articles 1-7 concern Telecommunication Services,. Most of the 
provisions are based on the GATS Annex on telecommunications complemented by the Reference 
paper developed by the Negotiating Group on Basi c Telecommunications. Article 2 on competitive 
safeguards requires each Party to maintain appropriate measures to ensure major suppliers cannot 
engage in anti-competitive practices, an illustrative list of such practices is contained in Article 2.2 
of the Annex. Article 3 sets out obligations on interconnection, in particular that major suppliers provides interconnection at a technically feasible point in the network, inter alia  on 
non-discriminatory, timely and cost oriented term s (Article 3.2). Article 4.1 on universal service 
states that each Party may define the universal service it wishes to maintain, provided that 
measures governing universal service are transparent, objective and non-discriminatory and competition-neutral (Article 4.2). Article 5.1 provides that when a licence is required for supply of 
a telecommunications service, Parties must publicly  specify the terms, conditions and time period 
for issue of a licence (ordinarily within 6 months, per Article 5.2). Article 6.1 requires that the telecommunications regulatory authority of a Party must be separate from and not accountable to 
any supplier of telecommunications services. Article 7 of Annex X requires that procedures for use 
of scarce telecommunications resources are carried out in an objective, timely and non-discriminatory manner.  WT/REG315/1 
 
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  5  GENERAL PROVISIONS OF THE AGREEMENT 
5.1  Transparency 5.1.  Article 1.6 of the Agreement requires the Parties to publish or otherwise make publicly 
available their laws, regulations, judicial decisions, administrative rulings of general application 
and their respective international agreements that may affect the operation of the Agreement. The 
Parties are required to promptly respond to sp ecific questions and provide, upon request, 
information on each other on such matters, although they are not required to disclose confidential 
information.  
5.2  Current payments and capital movements 5.2.  There appear to be no provisions in the Agreement on current payments and in the Chapters 
of the Agreement concerning trade in goods. Howeve r, Article 3.14.1 on services establishes that a 
Party shall not apply restrictions on international transfers and payments for current transactions 
with another Party except for restrictions to safeguard the balance of payments as provided for in Article 3.15. Article 4.12.1 of the Agreement on investment precludes the Parties from applying 
any restrictions on current payments and capital movements relating to direct investments, except 
as permitted under Article 4.13 (on balance of payments). 
5.3.  Nothing in Chapters 3 or 4 shall affect the rights and obligations of the Parties under the IMF 
arrangements (Article 3.14.2 and 4.12.2).  
5.3  Exceptions 5.4.  Article 2.17 of the Agreement (goods) provides  that the rights and obligations of the Parties 
in respect of general exceptions shall be governed by Article XX of the GATT 1994, which is 
incorporated into and made part of the Agreement.  
5.5.  Article 2.18 of the Agreement on goods provid es that the rights and obligations of the Parties 
in respect of security exceptions shall be governed by Article XXI of the GATT 1994, which is 
incorporated into and made part of the Agreement. 
5.6.  Article 3.16 of the Agreement (services) pr ovides that the rights and obligations of the 
Parties in relation to general and security ex ceptions shall be governed by Article XIV and 
paragraph 1 of Article XIV bis of the GATS.  
5.7.  Article 4.14 of the Agreement (investment) provides that the rights and obligations of the 
Parties in respect of general exceptions shall be governed by Article XIV of the GATS.  
5.4  Accession and Withdrawal 
5.8.  Article 10.6 provides that any State that becomes a member of EFTA may accede to the 
Agreement, provided that the Joint Committee approves its accession, on terms and conditions to be agreed upon between the Parties.  
5.9.  Article 10.7 provides that each Party may withdraw from the Agreement by means of written 
notification to the Depositary of the Agreement. If Ukraine withdraws, the entire Agreement shall 
expire when its withdrawal becomes effective. An y EFTA State that withdraws from the Convention 
establishing the European Free Trade Association shall, ipso facto , cease to be a Party to the 
Agreement upon the day that the withdrawal takes effect.  
5.5  Institutional framework 5.10.  Further to Articles 2.2 and 2.10, Ar ticle 2.11.1 of the Agreement establishes a 
Sub-Committee of the Joint Committee on Rules of Origin, Customs Procedures and Trade 
Facilitation ("the Sub-Committee").  
5.11.  Chapter 8, Article 8.1 establishes the Ukra ine-EFTA Joint Committee. Article 8.2(a)-(f) sets 
out the functions and responsibilities of the Joint Committee, which include supervising and WT/REG315/1 
 
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  reviewing the implementation of the Agreement, reviewing the possibility of further removing 
barriers to trade and other restrictive measures concerning trade between Ukraine and EFTA States. The Joint Committee shall meet within two years of the entry into force of the Agreement. 
The first meeting of the Joint Committee took place on 29 May 2013.  
5.6  Dispute settlement 
5.12.  Chapter 9, Articles 9.1-9.10, concern dispute settlement under the Agreement and establish 
a dispute settlement mechanism, which applies to  the settlement of any disputes concerning 
interpretation or application of the Agreement. Ar ticle 9.1.1 sets out the scope of the chapter on 
dispute settlement.  
5.13.  Article 9.1.2 provides that disputes regarding the same matter which arise under the 
Agreement or the WTO Agreement may be settled in either forum, at the discretion of the 
complaining Party, and that the forum so selected shall be used to the exclusion of the other. 
Article 9.1.4 provides that before a Party initiates dispute settlement proceedings under the WTO Agreement against another Party it shall notify other Parties to the Agreement of its intention.  
5.14.  Good offices, conciliation or mediation are provided for under Article 9.2 of the Agreement, 
are voluntary and may be terminated at any time (Article 9.2.1). Article 9.3.1 requires the Parties to at all times endeavour to agree on the interp retation and application of the Agreement, and 
make every attempt through co-operation and consultations to reach a mutually satisfactory 
resolution of any matter. A Party that considers that a measure or other matter is inconsistent with the Agreement may request consultations in writing to the other Party, which shall also be notified to all other Parties, and the Party complain ed against shall reply within 10 days of receipt. 
(Article 9.3.2). Article 9.3.3 provides that if the Party to which the request is made does not reply 
within 10 days, or does not enter into consultations within 30 days from receipt of the request, (15 days for urgent matters including those on perishable goods), the complaining Party shall be 
entitled to request the establishment of an arbitration panel pursuant to Article 9.4.  
5.15.  Article 9.4.1 provides that if consultations under Article 9.3 fail to settle a dispute within 
60 days, or 30 days in relation to urgent matters, including those on perishable goods, from the 
date of receipt of a request for consultations, the matter may be referred to an arbitration panel 
by means of a written request. The written request for arbitration shall identify the specific measure or other matter at issue and provide a br ief summary of the legal basis of the complaint 
(Article 9.4.2). An arbitration panel shall comprise 3 members nominated in accordance with the 
"Optional Rules for Arbitrating Disputes between Two States of the Permanent Court of 
Arbitration", ("the Optional Rules"). Arbitration panels have standard terms of reference as set out in Article 9.4. Parties to the Agreement that are non-parties to the dispute may also participate in 
the proceedings.  
5.16.  Procedures of the arbitration panels are set out in Article 9.5. Unless the Parties to the 
dispute agree otherwise, hearings shall take place in Geneva. The language of any proceeding 
shall be English (Article 9.5.3). Decisions of the arbitration panel are to be taken by majority. 
Article 9.6.1 provides that the arbitration panel should submit an initial report containing its findings and rulings to the Parties to the dispute not later than 90 days from the date of establishment of the panel, and in no case should a report take more than 5 months from that 
date. A Party to a dispute may submit written comments to the arbitration panel within 14 days of 
receipt of the report. The arbitration panel shall present to the Parties to the dispute a final report within 30 days of their receipt of the initial report. Article 9.7.1 permits the suspension or 
termination of panel proceedings at any time for a period not exceeding 12 months - if the 
12 month period is exceeded the arbitration panel's authority will lapse unless the Parties to the dispute agree otherwise. Article 9.7.2 permits the withdrawal of a complaint prior to issue of a 
final report.  
5.17.  Article 9.8.1 requires the Party concerne d to promptly comply with the ruling of the 
arbitration panel. If it is impracticable to comply immediately, the Parties to the dispute shall endeavour to agree a reasonable period of time to do so. The original panel may be requested to 
determine a reasonable time period.  WT/REG315/1 
 
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  5.18.  Article 9.9.1 provides that if the Party conc erned fails to comply with the ruling in the final 
report per Article 9.8.1, that Party shall, if so  requested by the complaining Party, enter into 
consultations with a view to agreeing mutually ac ceptable compensation. If no such agreement is 
reached within 20 days from the request, the complaining Party may suspend the application of 
equivalent benefits under the Agreement. Articles 9.9.2-9.9.4 describe the procedures for 
suspension of benefits. The original arbitration pane l shall, at the request of a Party to the dispute, 
rule on the conformity with the final report of  the implementing measures taken and whether the 
suspension of benefits should be terminated or modified.  
5.7  Relationship with other agreements concluded by the Parties 5.19.  In Article 1.3.1 of the Agreement, the Pa rties confirm the rights and obligations under the 
WTO Agreement, the other agreements negotiat ed under the WTO and any other international 
agreement to which they are a party. Article 1.3. 2 provides that the Agreement shall not preclude 
the maintenance or establishment of customs unions, free trade areas, arrangements for frontier trade and other preferential agreements insofar as they do not have the effect of altering the trade 
arrangements provided under the Agreement.  
5.20.  Table 5.1 below shows the Parties participation in RTAs, notified and non-notified, other 
than the Agreement. 
Table 5.1 EFTA States and Ukraine: Participat ion in other RTAs (notified and non-notified 
in force), as of 9 July 2013 
Partner / 
Agreement Date of entry 
into force Type of 
agreement GATT/WTO Notification 
Year WTO Provision 
EFTA STATES - COLLECTIVELY  
Hong Kong, China 01.10.12 Goods & Services 2012 GATT Art. XXIV & GATS Art. V 
Montenegro 01.09.12 Goods 2012 GATT Art. XXIV 
Peru 01.07.11 Goods 2011 GATT Art. XXIV 
Colombia 01.07.11 Goods & Services 2011 GATT Art. XXIV & GATS Art. V 
Albania 01.11.10 Goods 2011 GATT Art. XXIV 
Serbia 01.10.10 Goods 2010 GATT Art. XXIV 
Canada 01.07.09 Goods 2009 GATT Art. XXIV 
SACU 01.05.08 Goods 2008 GATT Art. XXIV 
Egypt 01.08.07 Goods 2007 GATT Art. XXIV 
Lebanon 01.01.07 Goods 2006 GATT Art. XXIV 
Republic of Korea 01.09.06 Goods & Services 2006 GATT Art. XXIV & GATS Art. V 
Tunisia 01.06.05 Goods 2005 GATT Art. XXIV 
Chile 01.12.04 Goods & Services 2004 GATT Art. XXIV & GATS Art. V 
Singapore 01.01.03 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
Jordan 01.09.02 Goods 2002 GATT Art. XXIV 
FYROM 01.05.02 Goods 2000 GATT Art. XXIV 
Croatia 01.04.02 Goods 2002 GATT Art. XXIV 
Mexico 01.07.01 Goods & Services 2001 GATT Art. XXIV & GATS Art. V 
Morocco 01.12.99 Goods 2000 GATT Art. XXIV 
Palestinian Authority 01.07.99 Goods 1999 GATT Art. XXIV 
Israel 01.01.93 Goods 1992 GATT Art. XXIV 
Turkey 01.04.92 Goods 1992 GATT Art. XXIV 
Iceland (EFTA 
Accession) 01.03.70 Goods 1970 GATT Art. XXIV WT/REG315/1 
 
- 45 - 
 
  Partner / 
Agreement Date of entry 
into force Type of 
agreement GATT/WTO Notification 
Year WTO Provision 
EFTA 03.05.60 
01.06.02 Goods 
Services 1959 
2002 GATT Art. XXIV 
GATS Art. V 
INDIVIDUAL  EFTA  STATES 
Japan - Switzerland 01.09.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
Iceland – Faroe 
Islands 01.11.06 Goods & Services 2008 GATT Art. XXIV & GATS Art. V 
Faroe Islands – Switzerland 01.03.95 Goods 1996 GATT Art. XXIV 
EEA 01.01.94 Services 1996 GATS Art. V 
Faroe Islands – 
Norway 01.07.93 Goods 1996 GATT Art. XXIV 
EU-Norway 01.07.73 Goods 1973 GATT Art. XXIV 
EU-Iceland 01.04.73 Goods 1972 GATT Art. XXIV 
EU-Switzerland/ 
Liechtenstein  01.01.73 Goods 1972 GATT Art. XXIV 
UKRAINE  
Montenegro 01.01.13 Goods & Services 2013 GATT Art. XXIV & GATS Art. V 
Treaty on a FTA 
between Members of 
the CIS 20.09.12 Goods  2013 GATT Art. XXIV 
Belarus 11.11.06 Goods 2008 GATT Art. XXIV 
Moldova 19.05.05 Goods 2008 GATT Art. XXIV 
CEZ 20.05.04 Goods 2008 GATT Art. XXIV 
Tajikistan 11.07.02 Goods 2008 GATT Art. XXIV 
FYROM 05.07.01 Goods 2008 GATT Art. XXIV 
Kazakhstan 19.10.98 Goods 2008 GATT Art. XXIV 
Kyrgyz Republic 19.01.98 Goods 1999 GATT Art. XXIV 
Armenia 18.12.96 Goods 2004 GATT Art. XXIV 
Azerbaijan 02.09.96 Goods 2008 GATT Art. XXIV 
Georgia 04.06.96 Goods 2001 GATT Art. XXIV 
Uzbekistan 01.01.96 Goods 2008 GATT Art. XXIV 
Turkmenistan 04.11.95 Goods 2008 GATT Art. XXIV 
Russian Federation 21.02.94 Goods 2008 GATT Art. XXIV 
Montenegro 01.01.13 Goods and 
Services 2013 GATT Art. XXIV & GATS Art. V 
GUAM 10.12.03 Goods Not notified 
 
Source:  WTO Secretariat. 
 SACU: Southern African Customs Union FYROM: Former Yugoslav Republic of Macedonia 
EEA: European Economic Area CEFTA: Central European  Free Trade Agreement 
CIS: Commonwealth of Independent States 
CEZ: Common Economic Zone
 WT/REG315/1 
 
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  5.8  Investment 
5.21.  Chapter 4 of the Agreement (Articles 4.1-4.15) concerns Investment.  5.22.  Article 4.1 sets out the scope of the Chapter,  which applies to investments in the territory of 
one Party by an investor of another Party which constitute or are related to a direct investment, 
regardless of whether the investments were made prior to or after entry into force of the 
Agreement. Article 4.1.1 provides that Chapter 4 does not apply to investments in the services sectors covered by Chapter 3.
18 Definitions used in the Chapter are set out in Article 4.2.  
5.23.  Article 4.4 provides that (subject to Article 4.11 and the reservations listed in Annex XI) 
each Party shall accord national treatment to investors of the other Parties and their investments. Article 4.3 provides that each Party shall acco rd to investors of the other Party and their 
investments treatment in accordance with internat ional law, including fair and equitable treatment 
and full protection and security. Article 4.5.1 provid es that except as provided for in Annex XII to 
the Agreement, each Party shall accord investors of the other Parties and their investments most favoured nation treatment with respect to investme nts in its territory. Article 4.5.2 concerns other 
preferential investment agreements that the Parties may have with any third State (including 
agreements concerning double taxation), and provides that the Parties are not obliged to extend any such preferential arrangements to the other Parties. However, after entry into force of the 
Agreement, if a Party enters into any preferential investment agreements of the kind described in 
Article 4.5.2 with a non-Party, it shall consider a request by another Party to incorporate that treatment into the Agreement.  
5.24.  Article 4.7 concerns the treatment of ke y personnel who are employed by investors or 
investments, and requires the Parties, subject to their laws and regulations, to examine in good 
faith any requests for key personnel to enter and remain temporarily in their territory to engage in activities connected with the investment. Article 4. 7.3 also requires the Parties, subject to their 
laws and regulations, to grant temporary entry an d stay to the spouse and minor children of the 
key personnel granted temporary entry, stay and authorization to work. 
5.25.  In Article 4.10 the Parties reaffirm their commitments under the WTO Agreement on TRIMS 
and incorporate it into the Agreement.  
5.26.  Article 4.11 provides that the national tr eatment obligation set out in Article 4.4 shall not 
apply with respect to (i) any reservation listed in Annex XI to the Agreement, (ii) an amendment to a reservation, provided that such amendm ent does not decrease the conformity of the 
reservation; and, any new reservation incorporated into Annex XI which does not affect the overall 
level of commitments of a Party under the Agreement. According to the Parties, no Party has added any new reservations.  
5.27.  Article 4.12.1 precludes the Parties from applying any restrictions on current payments and 
capital movements relating to direct investments, except as permitted under Article 4.13 (on balance of payments). Article 4.12.2 notes that no thing in the Chapter shall affect the rights and 
obligations of the Parties under the Articles of Agreement of the IMF.  
5.28.  Pursuant to Article 4.13.1, the Parties are to endeavour to avoid the imposition of 
restrictions to safeguard the balance of payments. Article 4.13.2 incorporates paragraphs 1 to 3 of Article XII of the GATS into the Agreement. Genera l exceptions to the rights and obligations of the 
Parties are governed by Article XIV of the GATS which is incorporated into the Agreement as per 
Article 4.14.  
5.29.  Under Appendix 1 of Annex XI, Ukraine has listed one reservation in respect of land 
ownership for agricultural purposes. The reservation provides that foreign citizens and stateless 
persons are not entitled to (i) acquire ownership of land intended for agricultural purposes, (ii) to freely acquire land that is in state and municipal property, or (iii) to privatise land that was 
previously transferred to them for use. 
                                               
18 Footnote 3 to Chapter 4 provides as follows; "For th e avoidance of doubt, it is confirmed that services 
specifically exempted from the scope of Chapter 3 (air traffic rights) are considered to be covered services 
sectors, and therefore do not fall under the scope of the Investment Chapter."  WT/REG315/1 
 
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  5.30.  Under Appendix 2 of Annex XI, Iceland has listed 6 reservations. The first concerns all 
sectors, and provides that the majority of founders of a private or public limited corporation must be resident in Iceland or in an EEA and/or EFTA State or in the Faroe Islands (unless exempted by the Minister of Commerce of Iceland). The manage r(s) and at least 50% of the board members of 
a private limited company or public limited company must also be resident in those same areas, 
unless the Minister of Commerce grants and exemption.  
5.31.  Iceland has also entered more specific reservations governing the right to own or hold real 
estate. Only Icelandic citizens and legal entities, and citizens and legal entities of another member 
state of the EEA, EFTA, or the Faroe Islands are allowed to own real estate in Iceland
19, unless the 
ownership and use is connected to an investment in real estate pertaining to the business activity of the investor. The same reservation applies to le aseholds of three years or greater. The Minister 
of Justice may grant exemptions from these restrictions. Iceland has entered further reservations 
in respect of the conduct of fishing and whaling; fisheries processing; and fish auctioning. Iceland has recorded a reservation on energy production and distribution. 
5.32.  Liechtenstein has entered 5 reservations in Appendix 3 to Annex XI. The first concerns all 
sectors, and provides that the establishment of a commercial presence by a legal person (including 
branches) is subject to the requirement that no objection for reasons of national economy is made, 
(inter alia  balanced proportion of national and foreign capital, ratio of foreigners and residents, 
balanced geographic situation and the balanced development of the national economy. The second reservation (covering all sectors) requires a period of prior residency in Liechtenstein as a condition to establish a commercial presence by a natural or legal person. In the case of a legal 
person, a certain number of managers and admini strators must also have prior residence in 
Liechtenstein. The same restrictions apply for general and limited partnerships. A third reservation covering all sectors concerns the implementation of the EEA Agreement of 1992, and provides that 
third country corporate subsidiaries formed in accordance with the law of an EEA member state 
that do not have their principal place of business in an EEA state shall not benefit from EEA preference. A fourth reservation covering all sectors concerns the acquisition of real estate. All 
acquisitions of real estate are subject to authorization which will be granted only if an actual and 
proven requirement for living or business purposes is given and a certain period of residency has been completed.  
5.33.  Liechtenstein has also entered a reservation in respect of the power and energy sector, 
which provides that all activities in the power and energy sector shall be treated as services under 
the Agreement.  
5.34.  In Appendix 4 to Annex XI Norway has entered 6 reservations. The first concerns all sectors 
and provides that Norway does not extend to Ukraine any preferences granted under bilateral 
investment treaties signed by Norway prior to 1997.  The second (all sectors) reserves the right to 
apply measures inconsistent with Article 4.4 concerning the imposition, enforcement or collection 
of direct taxes (if they do not contravene any tax treaty in force between Ukraine and Norway). 
The third reservation (all sectors) requires that the general manager in a joint stock company and at least half of the board of directors and corpor ate assembly be residents of Norway (permanent 
residents of an EEA State are excepted). A fourth reservation (all sectors) concerns collective 
copyright and neighbouring rights laws and measures: inter alia  management systems, royalties. 
levies, grants and funds.  
5.35.  Norway has reservations regarding the powe r and energy sector, and the repair of transport 
equipment sector. For Norway these sectors shall be treated as services under the Agreement. 
Norway also has also entered a reservation regarding the fishing and fish processing sectors. Acquisition of a fishing vessel or share in a company that owns such vessels can only be given to a 
Norwegian natural person or qualifying legal entity. Ownership is restricted to resident persons 
practising the activity of professional fisherman. 
5.36.  Norway has also entered two reservations in respect of Article 4.5 (most favoured nation 
treatment), covering all sectors. In the first re servation Norway reserves the right to impose, 
collect or enforce existing taxes on income and capital. The same applies to any identical or 
                                               
19 Non-EEA citizens are not subject to these restrict ions provided that they have been resident in 
Iceland for more than 5 years. WT/REG315/1 
 
- 48 - 
 
  substantially similar taxes and to the imposition of defensive measures against harmful tax 
practices (if they do not contravene any tax treaty in force between Ukraine and Norway). The second reservation concerns collective copyright and neighbouring rights laws and measures: inter alia  management systems, royalties, levies, grants and funds. 
5.37.  Switzerland's 6 reservations on investment are set out in Appendix 5. The first requires that 
at least one member of any corporation, corporation with unlimited partners, limited partnership, cooperative or foreign representative of a branch mu st be resident in Switzerland. The second (all 
sectors) reservation provides that acquisition of real estate is subject to cantonal authorization 
when the acquirer will not be using the property as a permanent establishment.  
5.38.  Switzerland has entered a reservation in respect of oil prospecting and exploitation. Oil 
concessions can only be granted to companies that are 75% Swiss owned. The nuclear energy 
sector is also subject to a reservation that construction and operation of a nuclear facility can only 
be undertaken by a legal person. If that legal person is a foreign company, it must have a registered subsidiary in Switzerland. The Federal Council may refuse to grant a concession to a 
foreign company if its home state does not grant reciprocity. A further reservation concerns 
hydroelectric power; when granting a concession cantons take public interest into account, and cantons may require that a concession holder have its registered office in that canton.  
5.9  Government procurement 
5.39.  Chapter 6, Articles 6.1-6.13 and Annexes XIV and XV concern government procurement. 5.40.  Ukraine is not a member of the WTO Government Procurement Agreement. In its WTO 
Accession commitments Ukraine agreed to star t negotiations on joining that agreement.
20  
5.41.   Article 6.1 provides that the Parties shal l ensure reciprocal and effective opening of their 
government procurement markets, in order to maximise competitive opportunities for suppliers and make government spending more efficient. Article 6.2 provides that the Chapter applies to 
procurement for governmental purposes of goods and services, as defined in Article 1 of 
Annex XIV and Article 2 of Annexes XIV and XV. The Parties shall ensure that their procurement system is in conformity with, and that their procur ing entities adhere to, the provisions of Annexes 
XIV and XV, pursuant to Article 6.3.  
5.42.  Article 6.4.1 provides that each Party sh all ensure that procuring entities shall accord 
treatment no less favourable than that accorded to domestic goods, services and suppliers. Article 6.4.2 requires that a Party shall ensure that its procuring entities do not treat a locally 
established supplier less favourably than another locally established supplier on the basis of 
foreign affiliation or ownership, nor discriminate against a locally established supplier on the basis that the goods or services offered by that supplier for a procurement are in fact the goods or 
services of any other Party.  
5.43.  Article 6.5 requires that procuring entities shall conduct procurement in a transparent and 
impartial manner that (a) conforms with the Chapter, using processes like open tendering, 
selective tendering and limited tendering as specified in Articles 11 to 13 of Annex XIV, (b) avoids 
conflicts of interest, and (c) prevents corrupt prac tices. The rules of origin applied to procurement 
shall not differ from the rules of procurement appl ied in the normal course of trade (Article 6.5). 
Article 6.7 prohibits offsets. Article 6.8 requires the prompt publication of information on covered 
procurement, and any modification thereto.  
5.44.  Article 6.11 concerns general except ions and reproduces Article XXIII of the WTO 
Agreement on Government Procurement ("GPA").  
                                               
20 In paragraph 358 of WT/ACC/UKR/152, Ukraine committ ed itself as follows: "…upon WTO accession, 
Ukraine would start negotiations on the accession to the Government Procurement Agreement. Ukraine would 
become observer to the GPA at the time of accession to the WTO and start GPA negotiations by requesting membership and tabling an entities offer one year af ter accession. The Working Party took note of these 
commitments." WT/REG315/1 
 
- 49 - 
 
  5.45.  Annex XIV expands upon the principles set out in Chapter 6 of the Agreement 
(Procurement) and contains detailed standards for procurement systems, focussing on requirements and procedures to be followed, and includes Articles on tender documentation, specifications, time limits, tendering procedures, selective tendering, electronic auctions and 
domestic review procedures for supplier challenges. 
5.46.  Annex XV sets out, in 11 Appendixes, the commitments of the Parties under the Agreement 
in relation to government procurement, as well as specifying the obligations of the Parties in 
relation to the administration of procurement processes.  
5.47.  In Part A of Appendix 1, Ukraine has listed thresholds of SDR 130,000 for in goods and 
services, and SDR 5,000 000 for construction services in respect of Central Government level procurement, with a defined list of central government entities.  
5.48.  In Part B of Appendix 1, the EFTA States have provided the same thresholds for central 
government procurement as Ukraine, which corre spond with the individual Annex 1 to the GPA 
commitments. Also in Part B the EFTA states have set out individual notes and derogations which 
generally correspond with the notes and derogations in their Annex 1 GPA Schedules.  
5.49.  Iceland has inscribed the same covered central government entities in its commitments 
under Part B of Appendix 1 of Article XV of the Agreement, compared to its commitments under 
Annex 1 of the GPA. 
5.50.  Norway has broadened its covered central government entities in comparison to the 
commitments under the GPA which now cover all central government (State) entities, compared to a defined list under Annex 1 of the GPA. The list of supplies and equipment in respect of security 
and defence entities that are covered by the Ag reement are the same as listed in the Notes to 
Norway's Annex 1 commitments under the GPA. 
5.51.  Switzerland's list of entities under Part B of Appendix 1 to Annex XV have added the 
Directorate for Management to the entities covere d by the Federal Department of Foreign Affairs, 
reduced the number of agencies covered under the Federal Department of Justice and Police, and 
specified a greater number of defence establishments as covered entities. Switzerland's notes and 
derogations at the end of Part B specify the procurements (by HS Codes) covered by the Federal 
Department of Foreign Affairs and are identical to the same list under Switzerland's GPA commitments.  
5.52.  Appendix 2 to Annex XV sets out covered entities a sub-central government level. Ukraine 
has specified a threshold of SDR 130,000 for goods (specified in Appendix 4 to Annex XV) 
SDR 130,000 for services (specified in Appendix 5) and SDR 5,000,000 for construction services. Ukraine's list of covered sub-central government entities is set out in Part A of Appendix 2.  
5.53.  In Part B of Appendix 2, the EFTA States have provided higher thresholds for sub-central 
government procurement than Ukraine in resp ect of goods and services procurement (SDR 
200,000, SDR 200,000 respectively) and SDR 5,000 000 for construction services, which 
correspond with their individual Annex GPA commitments. 
5.54.  Iceland has entered the same list of sub- central entities as its GPA commitments, but has 
added a derogation in respect of contracts in connection with drinking water, energy, transport, telecommunications or post. Similarly, Liechtenstein has entered the same list of sub-central 
entities as its GPA commitments, but has added a derogation in respect of contracts in connection 
with drinking water, energy, transport, telecommunications or post.  
5.55.  In Appendix 2 to Annex XV Norway has en tered an inclusive list of covered sub-central 
entities but has added a derogation in respect of contracts in connection with drinking water, 
energy, transport, telecommunications or post. The li st of entities is drawn from and duplicating its 
committed entities under Annex 2 of the GPA. Switzerland has listed the same entities it has 
inscribed in its Annex 2 GPA commitments.  
5.56.  Appendix 3 to Annex XV concerns entities operating in the utilities sector and other covered 
entities. In Part A of Appendix 3 Ukraine has specified a threshold of SDR 400,000 in respect of WT/REG315/1 
 
- 50 - 
 
  goods (specified in Appendix 4); SDR 400,000 in respect of services (specified in Appendix 5) and 
SDR 5,000,000 for construction services. The sectors listed by Ukraine (i) concern production, transport or distribution of drinking water, (ii) op eration of fixed networks in the field of transport 
by tramway, trolleybus, bus or cable, (iii) exploi tation of a geographic area for the purposes of 
provision of airport or other air terminal facilities, (iv) the exploitation of a geographic area for the 
purposes of provision of maritime, or inland port or terminal facilities by inland waterway, and (v) the production of electricity. The list of committed entities are state enterprises including 
government enterprises, utilities, institutions an d businesses where the states stake of shares is 
greater than 50%. It also includes subsidiaries more than 50% owned by state enterprises. 
5.57.  The EFTA states procurement thresholds in Part B of Appendix 3 to Annex XV are the same 
as listed by Ukraine. Iceland's committed sectors under Appendix 3 are the same as under its GPA 
Annex 3 commitments. The notes and derogations inscribed by Iceland are similar to those set out 
in its Annex 3 GPA commitments, although they eliminate its turnover qualification requirements in Annex 3. Liechtenstein's notes and derogations un der the Appendix are the same as under its GPA 
Annex 3 commitments. Norway's list of entities is the same as in its Annex 3 GPA commitments, 
although they eliminate its turnover qualification requirements in Annex 3. Switzerland's list of entities and derogations are the same as contained in Annex 3 to its GPA commitments. 
5.58.  The headnote to Appendix 4 provides that all goods procured by entities listed in 
Appendices 1-3 are covered, subject to the respective Notes therein.  
5.59.  The headnote to Appendix 5 to Annex XV of the Agreement concerns commitments on 
services procurement, and provides that Chapter 6 of the Agreement (Procurement) applies to all 
services procured by the entities listed in Ap pendix 1-3 of Annex XV, except for the services 
excluded in the Schedules of each Party. Uk raine's notes and derogations provide a limited 
exclusion on certain financial securities transactions. Iceland's, Liechtenstein's, Norway's and 
Switzerland's covered services are identical to their Annex 4 GPA commitments.  
5.60.  The headnote to Appendix 6 to Annex XV of the Agreement concerns commitments 
regarding construction services, and provides that  Chapter 6 of the Agreement (Services) applies 
to all services procured by the entities listed in Appendix 1-3 of Annex XV, except for the services 
excluded in the Schedules of each Party.  
5.61.  Appendix 7 to the Agreement concerns pub lic works concessions and states in its headnote 
that Chapter 6 apply to the entities covered by Ch apter 6 when awarding contracts on public works 
concessions. Ukraine, Iceland, Liechtenstein an d Norway all undertook public works concessions 
under the Appendix, per paragraph 4 of Appendix 7 to Appendices 1 and 2 of Annex XV of the Agreement. Switzerland has expressly noted that national treatment and non-discrimination 
obligations shall only apply to Chapter 6 (Procurement) if in the future Switzerland decides to 
award contracts on public works.  
5.62.  Appendix 8 sets out the means to be used by the Parties for publication of procurements. 
Appendix 9 concerns applicable time limits. Appendix 10 concerns determination of the thresholds 
and valuation of procurements. Appendix 11 concerns  additional notes made by the Parties in the 
context of their commitments under Chapter 6 and Annex XV of the Agreement.  
5.10  Intellectual property rights 
5.63.  Chapter 5, Article 5 of the Agreement and A nnex XIII concerns the protection of intellectual 
property rights.
21 Article 5.1 provides that the Parties shall grant and ensure adequate, effective 
and non-discriminatory protection of intellectual property rights and provide measures for 
enforcement of such rights, in accordance with the provisions of Annex XIII and the international 
agreements referred to therein. Article 5.2 requires  the Parties to accord to nationals of the other 
Parties treatment no less favourable than their own nationals. Any exemptions from this obligation 
must comply with the substantive provisions of  Articles 3 and 5 of the Agreement on TRIPS. 
Article 5.3 requires that the Parties grant to others nationals treatment no less favourable than 
                                               
21 See also the reservations in respect of Articles 4.4. and 4.5 of the Agreement inscribed by Norway 
under Annex XI and XII on investment relating to co llective copyright and neighbouring rights laws and 
measures: inter alia management systems,  royalties, levies, grants and funds. WT/REG315/1 
 
- 51 - 
 
  that granted to the nationals of any other State. Any exemptions from this principle must be in 
accordance with the substantive provisions of Articles 4 and 5 of the Agreement on TRIPS. Article 5.4 notes that the Parties agree to review the provisions of Article 5 and Annex XIII with a 
view to further improving the levels of protecti on and avoiding or remedying trade distortions 
caused by actual levels of intellectual property protection.  
5.64.  Annex XIII to the Agreement contains addition al specific provisions on intellectual property 
rights. Article 1 establishes the definitions used in the Annex. Articles 2.1 and 2.2 list the 
International Conventions mentioned in Article 5.1 of the Agreement. Article 2.3 of the Annex 
notes the Parties agreement to promptly hold expert meetings on activities relating to the conventions listed in the Article, on any future conventions on intellectual property rights, on activities in international organizations, such as WTO and WIPO as well as on relations of the 
Parties with third countries on intellectual property rights.  
5.65.  Title II to Annex XIII describes standards concerning the availability, scope and use of 
intellectual property rights. Article 3 concerns trademarks. Article 3.1 requires the Parties to grant 
adequate and effective protection to trademark right holders of goods and services. Any 
distinguishing signs shall be capable of being tr ademarked. Registerable distinctive signs include 
combinations of words, personal names, letters, num erals, figurative elements and shapes of such 
goods, sounds and combinations of colours as well as any combination of such signs. 
Non-distinguishing marks that have acquired distinctiveness through use may also be registerable. In Article 3.2 the Parties restate the importance of the WIPO Joint Recommendations Concerning Provisions on the Protection of Well-Known Marks,  and Concerning Provisions on the Protection of 
Marks and other Industrial Property Rights in Signs, on the Internet.  
5.66.  Article 4 of Annex XIII concerns Patents, and establishes minimum standards for (a) 
adequate and effective patent protection for inventions capable of industrial application, which is 
defined by reference to Article 27.1 of the TRIPS Agreement. The Parties are permitted to exclude 
inventions from patentability on the grounds set out in Article 27.2 of the TRIPS Agreement as well as (i) any invention of a therapeutic, diagnostic or surgical method (not including any substances 
or compositions used therein), and (ii) plant or animal varieties or biological processes for the 
production of plants or animals (not including microbiological processes or products).  
5.67.  Article 4(b) of Annex XIII requires Pa rties to ensure a term of protection for 
pharmaceuticals and plant protection products which shall add to the 20 year term of protection a 
period equivalent to the time taken to process the patent application and grant market 
authorization for the product, reduced by a period of  5 years. This is subject to requirements that 
(i) the product is protected by a patent in force, (ii) there was an official  marketing authorization 
for the product, (iii) the right conferred by the patent had been postponed by the administrative 
procedures regarding authorization for the product with the result that the effective use of the 
patent amounts to less than 15 years, and (iv) the effective protection conferred by the patent and 
the compensatory protection must not exceed 15 years in total. 
5.68.  The treatment of undisclosed information is contained in Article 5 of Annex XIII. Article 5.1 
restates the Parties obligations under Article 39 of the TRIPS Agreement. Article 5.2 requires the Parties to prevent applicants for marketing authorization for pharmaceutical and agricultural 
chemical products from relying on or using undisclosed test data for a period of at least 5 years for 
pharmaceutical products and 10 years for agrochemical products. Article 5.3 provides an exception to Article 5.2 in the case of pharmaceuticals, the Parties shall not accept an application which 
contains reference to undisclosed test data or other data submitted to the competent authority for 
a period of 3 years from the date of marketing au thorization. Article 5.4 provides that no generic 
pharmaceutical shall be granted marketing authorization for at least 5 years from the approval of 
the reference product.  
5.69.  Article 5.5 requires that Parties not extending protection under Article 5.2 shall extend the 
protection period to at least 6 years if during the first 3 years of authorization the holder obtains an authorization for an additional therapeutic use (with a significant clinical benefit) for the 
product.  WT/REG315/1 
 
- 52 - 
 
  5.70.  Article 5.7 provides that the protection pe riod for test data shall be increased upwards to 
the level of European protection if Ukraine introduces such a level in its national legislation or in a new international agreement.  
5.71.  Article 6 on industrial designs requires the Parties to provide a period of protection of at 
least 25 years. Article 7 concerns geographical indications (defined in Article 7.2). Article 7.1 
requires the Parties to ensure adequate and effective means to protect "geographical indications"
22 
with respect to all goods. Article 7.3 requires th e Parties (without prejudice to Article 23 of the 
TRIPS Agreement) to provide a means for interested parties to prevent the use of a geographical 
indication for goods not originating in the place indicated, in a manner which misleads the public about the origin of the goods or which constitutes "unfair competition" per the meaning of Article 10 bis of the Paris Convention. Article 7.4 requires the Parties to provide a means for 
interested parties to prevent the use of a geographical indication for agricultural products and 
foodstuffs not originating in the place indicated by the designation in question.  
5.72.  Article 7 bis concerns indications of source and country names. Article 7 bis.2 notes that 
indications of source are direct or indirect, and Parties are not required to amend its existing laws 
if, at the time of entry into forc e of the Agreement, the Party's national law limits the protection of 
indications of source to cases where a given quality, reputation or other characteristic of goods or 
services is essentially attributable to their geographic origin. Article 7 bis.3 requires the Parties to 
provide a means for interested parties to prevent the use of an indication for goods which misleads the public as to the geographic origin of the goods or which constitutes unfair competition within the meaning of Article 10 bis of the Paris Convention. Article 7 bis.4 requires the Parties to provide 
the same protection in respect of services. Article 7 bis.5 provides that the Parties shall prevent 
any incorrect or misleading use or registration of country names of a Party as trademarks, company names or names of associations or other protected titles. Finally, Article 7 bis.6 provides 
that the Parties shall prevent armorial bearings, flags and other State or regional emblems of a 
Party are used or registered in non-compliance with the relevant Party's legislation.  
5.73.  Article 9 of Annex XIII requires the Partie s to ensure that national laws for enforcement 
provisions concerned by Article 1 shall be of the same level as that provided in Articles 41 to 61 of 
the TRIPS Agreement. Article 10 concerns suspension  of release, and requires Parties to provide 
procedures that enable a legitimate right holder with valid grounds to suspect the importation or exportation of infringing goods to lodge a written application with the authorities to suspend the 
release of those goods by the customs authorities.  Article 11 concerns the treatment of and right 
to inspect any such goods. Article 12 permits the authorities to require an applicant to accept liability towards any person involved with the suspended goods, as well as to require the provision 
of a security or assurance. In Article 13 of Annex XIII the Parties state their commitment to 
enhance their co-operation in the field of intellectual property rights.  
5.11  Competition policy 
5.74.  Chapter 7, Article 7 concerns competition. Article 7.1 provides that the following practices 
are incompatible with the proper functionin g of the Agreement; (a) agreements between 
undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of 
competition, (b) abuse of dominant position in the territory of each Party. Article 7.1 provides that 
the prohibition in Article 7.1 also applies to the activities of public undertakings, as well as undertakings exercising special or exclusive rights, although the obligation shall not obstruct the 
performance (in law or in fact) of the public task s assigned to those entities. Article 7.6 provides 
that, with the objective of fostering understanding or to address any matter arising under the Chapter, the Parties may conduct consultations within the Joint Committee. Article 7.7 provides 
that no party may have recourse to dispute settlement for any matter arising under the 
Agreement. 
 
                                               
22 "Geographical indications" are defined in Article 7.2 of Annex XIII as "…indications, which identify 
goods as originating in the territory of a Party, or a regi on or a locality in that terri tory, where a given quality, 
reputation or other characteristic of such goods is essentially attributable to their geographic origin." WT/REG315/1 
 
- 53 - 
 
  ANNEX 1 
1. Tables A1.1-A1.4 below show tariff liberalization by individual EFTA States1 by total, 
agricultural and non-agricultural products. Tables A1.5-A1.10 show market access opportunities for the top 25 global export products of Ukraine in the individual EFTA States.  
Iceland 
 2. Table A1.1 shows that in 2012, 70.1% of Icel and's tariff was duty free on an MFN basis; 
74.3% of non-agricultural products were duty free  while 55.6% of agricultural products were duty 
free. As a result of the Agreement, 93.9% of Iceland's tariff became duty free for imports from Ukraine, of which 100% for non-agricultural products and 72.8% for agriculture. This gave Ukraine's exporters to Iceland a 63.6% relative pr eference overall, 34.2% in agriculture and 100% 
for non-agricultural products.  
Table A1.1  
Iceland: Indicators of MFN tariff rates and preferential rates for imports from Ukraine 
Origin 
of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 4.4 15.0 70.1 11.4 26.6 55.6 2.5 9.5 74.3 
Ukraine 2012 1.6 32.6 93.9 7.5 32.6 72.8 0.0 0.0 100.0 
a  WTO Definition. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.Based on the HS 2012 nomenclature. 
 Source : WTO Secretariat estimates based on data pr ovided by Iceland and the WTO-IDB database. 
 
3. Table A1.2 below shows that in 2012, 83.5% of Norway's tariff was duty free on an MFN 
basis; 95.2% of non-agricultural products were duty free while 36.6% of agricultural products were duty free. As a result of the Agreement, 89.3% of Norway's tariff became duty free for imports from Ukraine, of which 100% for non-agricultural products and 46.7% for agriculture. This 
gave Ukraine's exporters to Norway a 23.8% rela tive margin of preference overall, 20.0% in 
agriculture and 100.0% for non-agricultural products. 
Table A1.2 Norway: Indicators of MFN tariff ra tes and preferential rates for imports from 
Ukraine 
Origin 
of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share of 
duty-free 
tariff 
lines (%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 2.1 37.2 83.5 17.5 106.3 36.6 0.5 9.9 95.2 
Ukraine 2012 1.6 126.2 89.3 14.0 126.2 46.7 0.0 0.0 100.0 
a  WTO Definition. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included. 
 Based on the HS 2012 nomenclature. 
 
Source: WTO Secretariat estimates based on data provided by Norway and the WTO-IDB database. 
                                               
1 As a result of the Treaty between Switzerland an d Liechtenstein forming a Cu stoms Union on 29 March 
1923, Liechtenstein is represented by Switzerland in matters covered thereby (Article 2 of that Agreement). Due to the Customs Union, products originating in Liechtenstein are considered as originating in Switzerland.   WT/REG315/1 
 
- 54 - 
 
  4. In 2012, 19.1% of Switzerland's tariff was duty free on an MFN basis; 18.8% of 
non-agricultural products were duty free while 19.8% of agricultural products were duty free. As a result of the Agreement, 82.7% of Switzerland's tariff became duty free for imports from Ukraine, 
of which 99.9% for non-agricultural products and 33.0% for agriculture. As most of Switzerland's 
tariff is constituted by non-ad-valorem duties and as ad valorem  equivalent are not available, 
information on average applied tariff cannot be prov ided and, therefore, the margin of preference 
benefiting Ukraine's exports cannot be calculated. 
Table A1.3 Switzerland: Indicators of MFN ta riff rates and preferential rates for imports 
from Ukraine 
Origin 
of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 … … 19.1 … … 19.8 … … 18.8 
Ukraine 2012 … … 82.7 … … 33.0 … … 99.9 
 
a WTO Definition. … Not available: the majority of Switzerland's tariff is subject to specific duties for which ad valorem  
equivalents are not available. 
Note: MFN and preferential duties as of 01.06.2012.  Calculation excludes specific and in-quota rates. 
Based on the HS 2012 nomenclature. 
 
Source: WTO Secretariat estimates based on data provided by Switzerland. 
 
5. Table A1.4 below shows that in 2012, 38.0% of  Ukraine's tariff was duty free on an MFN 
basis; 43.8% of non-agricultural products were duty free while 14.7% of agricultural products were duty free.  
6. As a result of the Agreement, in 2012 68.8% of Ukraine's tariff became duty free for imports 
from Iceland, of which 81.6 % for non-agricultural products and 18.0% for agriculture. As a result, 
Iceland's exporters will have a 46.8% relative marg in of preference overall, 12.8% in agriculture 
and 66.7% for non-agricultural products. 
7. As a result of the Agreement, in 2012 68.8% of Ukraine's tariff became duty free for imports 
from Norway, of which 81.6 % for non-agricultural products and 17.9% for agriculture. As a result, 
Norway's exporters will have a 44.7% relative pr eference overall, 11.7% in agriculture and 66.7% 
for non-agricultural products.  
8. As a result of the Agreement, in 2012 68.7% of Ukraine's tariff became duty free for imports 
from Switzerland, of which 81.6 % for non-agricult ural products and 17.4% for agriculture. As a 
result, Switzerland's exporters will have a 44.7% relative preference overall, 10.6% in agriculture 
and 66.7% for non-agricultural products. 
Table A1.4 Ukraine: Indicators of MFN tariff rates and preferential rates for imports from 
Iceland, Norway and Switzerland 
Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products  
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 4.7 7.6 38.0 9.4 11.1 14.7 3.6 6.4 43.8 
Iceland 2012 2.5 8.3 68.8 8.2 10.1 18.0 1.2 6.5 81.6 
 2013 2.1 6.9 68.9 7.2 8.9 18.0 0.9 4.7 81.7 
 2014 1.8 5.9 69.1 7.1 8.7 18.0 0.5 3.0 81.9 
 2015 1.5 7.9 80.0 6.9 8.5 18.0 0.2 5.1 95.5 WT/REG315/1 
 
- 55 - 
 
  Origin of 
goods Year ALL PRODUCTS Agricultural products a Non-agricultural products  
Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
 2016 1.5 7.6 80.0 6.8 8.4 18.0 0.2 4.3 95.5 
 2017 1.4 8.2 82.1 6.7 8.7 22.5 0.2 5.1 97.0 
 2018 1.4 8.1 82.1 6.6 8.6 22.5 0.1 4.7 97.0 
 2019 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.8 97.7 
 2020 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.7 97.7 
 2021 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.5 97.7 
 2022 1.4 8.8 83.7 6.5 8.9 25.6 0.1 7.0 98.2 
Norway 2012 2.6 8.4 68.8 8.3 10.3 17.9 1.2 6.5 81.6 
 2013 2.1 7.0 68.9 7.4 9.2 18.0 0.9 4.7 81.7 
 2014 1.8 6.1 69.1 7.3 9.0 18.0 0.5 3.0 81.9 
 2015 1.6 8.1 80.0 7.2 8.8 18.0 0.2 5.1 95.5 
 2016 1.5 7.8 80.0 7.0 8.7 18.0 0.2 4.3 95.5 
 2017 1.5 8.5 82.1 6.9 9.0 22.5 0.2 5.1 97.0 
 2018 1.4 8.3 82.1 6.8 8.9 22.5 0.1 4.7 97.0 
 2019 1.4 8.9 83.3 6.8 9.3 25.6 0.1 5.8 97.7 
 2020 1.4 8.8 83.3 6.8 9.3 25.6 0.1 5.7 97.7 
 2021 1.4 8.8 83.3 6.8 9.3 25.6 0.1 5.5 97.7 
 2022 1.4 9.0 83.7 6.8 9.3 25.6 0.1 7.0 98.2 
Switzerland 2012 2.6 8.4 68.7 8.4 10.3 17.4 1.2 6.5 81.6 
 2013 2.1 7.0 68.8 7.5 9.2 17.5 0.9 4.7 81.7 
 2014 1.9 6.1 69.0 7.4 9.0 17.5 0.5 3.0 81.9 
 2015 1.6 8.2 79.9 7.2 8.9 17.5 0.2 5.1 95.5 
 2016 1.5 7.9 79.9 7.1 8.7 17.5 0.2 4.3 95.5 
 2017 1.5 8.5 82.0 7.0 9.1 22.0 0.2 5.1 97.0 
 2018 1.5 8.4 82.0 6.9 9.0 22.0 0.1 4.7 97.0 
 2019 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.8 97.7 
 2020 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.7 97.7 
 2021 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.5 97.7 
 2022 1.4 9.1 83.6 6.9 9.3 25.0 0.1 7.0 98.2 
 
a  WTO Definition. Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement. 
 
9. Table A1.5 below gives an indication of additi onal market access in Iceland resulting from 
the entry into force of the Agreement for Ukrain e's top 25 global exports, which accounted for 
46.7% of its global exports in 2009-2011; these corresponded to 50 lines of the Icelandic tariff at the six-digit level (using the HS 2007). In 2012, pr ior to the entry into force of the Agreement, 
35 of these tariff lines already had (MFN) duty free access to the Icelandic market; the remaining 
15 were (MFN) dutiable. With the entry into force of the Agreement, in July 2012, 4 tariff lines, which were (MFN) dutiable, became duty free for exports from Ukraine. At the end of implementation period 11 of Ukraine's top 25 expo rts are still subject to duties in the Icelandic 
market.  WT/REG315/1 
 
- 56 - 
 
  Table A1.5 Iceland: 
Market access opportunities under the agre ement for Ukraine's top 25 exports to the 
world 
Ukraine's top export products in 2009-2011 Access Conditions to Iceland's import 
markets 
MFN (2012) Duty-
free 
in 
2012  
Remain 
Dutiable HS number and description of the product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff lines 
Duty-
free Dutiable 
720712 -- other, of rectangular (other than square) 
cross-section 4.6 0.0 1    
151211 -- crude oil 4.1 0.0 2    
720711 -- of rectangular (including square) cross-
section, the width measuring less than twice the thickness 3.1 0.0 1    
271019 -- other 3.0 0.6 8 1 1  
260111 -- non-agglomerated 2.8 0.0 1    
100590 - other 2.3 27.5 1 1  1 
720720 - containing by weight 0.25 % or more of 
carbon 2.2 0.0 1    
721420 - containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after rolling 2.1 0.0 2    
260112 -- agglomerated 1.9 0.0 1    
720851 -- of a thickness exceeding 10 mm 1.9 0.0 1    
860692 -- open, with non-removable sides of a 
height exceeding 60 cm 1.7 0.0 1    
310210 - urea, whether or not in aqueous solution 1.7 0.0 1    
721391 -- of circular cross-section measuring less 
than 14 mm in diameter 1.7 0.0 2    
720839 -- of a thickness of less than 3 mm 1.7 0.0 1    
854430 - ignition wiring sets and other wiring sets of 
a kind used in vehicles, aircraft or ships 1.3 0.0 1    
120510 - low erucic acid rape or colza seeds 1.2 0.0 1    
100191 -- seed 1.2 0.0 1    
100199 -- other 1.2 27.5 1 1  1 
720230 - ferro-silico-manganese 1.1 0.0 1    
860610 -tank wagons and the like 1.1 0.0 1    
720110 - non-alloy pig iron containing by weight 0.5 
% or less of phosphorus 1.1 0.0 1    
730511 -- longitudinally submerged arc welded 1.0 0.0 1    
720852 -- of a thickness of 4.75 mm or more but not 
exceeding 10 mm 1.0 0.0 1    
180690 - other 0.9 15.8 1 12 3 9 
270111 -- anthracite 0.9 0.0 1    
Total of above 46.7   35 15 4 11 
 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included. Based on the HS 2012 nomenclature. 
 Source: WTO estimates based on data provided by  Iceland, the WTO-IDB and the UNSD, Comtrade 
databases. 
 
10. Table A1.6 below gives an indication of additi onal market access in Norway resulting from 
the entry into force of the Agreement for Ukrain e's top 25 global exports, which accounted for 
46.7% of its global exports in 2009-2011; these co rresponded to 50 lines of the Norwegian tariff 
at the six-digit level (using the HS 2007). In 2012, prior to the entry into force of the Agreement, 
41 of these tariff lines already ha d (MFN) duty free access to the Norwegian market; the remaining 
9 were (MFN) dutiable and will still be dutiab le at the end of the implementation period.  WT/REG315/1 
 
- 57 - 
 
  Table A1.6 Norway: Market access opportuniti es under the agreement for Ukraine's top 
25 exports to the world 
Ukraine's top export products in 2009-2011 Access Conditions to Norway's 
import markets 
MFN (2012) 
Remain Dutiable HS number and description of the product Share in 
global 
exports 
(%) Average MFN 
applied rate 
(%) No. of tariff 
lines Duty-free 
Dutiable 
720712 -- other, of rectangular (other than square) 
cross-section 4.6 0.0 1   
151211 -- crude oil 4.1 -- 1 1 1 
720711 -- of rectangular (including square) cross-
section, the width measuring less than twice the thickness 3.1 0.0 1   
271019 -- other 3.0 0.0 20   
260111 -- non-agglomerated 2.8 0.0 1   
100590 - other 2.3 -- 1 1 1 
720720 - containing by weight 0.25 % or more of 
carbon 2.2 0.0  1   
721420 - containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after rolling 2.1 0.0 1   
260112 -- agglomerated 1.9 0.0  1   
720851 -- of a thickness exceeding 10 mm 1.9 0.0 1   
860692 -- open, with non-removable sides of a 
height exceeding 60 cm 1.7 0.0  1   
310210 - urea, whether or not in aqueous solution 1.7 0.0 1   
721391 -- of circular cross-section measuring less 
than 14 mm in diameter 1.7 0.0  1   
720839 -- of a thickness of less than 3 mm 1.7 0.0 1   
854430 - ignition wiring sets and other wiring sets 
of a kind used in vehi cles, aircraft or ships 1.3 0.0  1   
120510 - low erucic acid rape or colza seeds 1.2 -- 1 1 1 
100191 -- seed 1.2 2.13 NOK per 
kg  1 1 
100199 -- other 1.2 2.13 NOK per 
kg  1 1 
720230 - ferro-silico-manganese 1.1 0.0  1   
860610 -tank wagons and the like 1.1 0.0 1   
720110 - non-alloy pig iron containing by weight 0.5 
% or less of phosphorus 1.1 0.0  1   
730511 -- longitudinally submerged arc welded 1.0 0.0 1   
720852 -- of a thickness of 4.75 mm or more but 
not exceeding 10 mm 1.0 0.0  1   
180690 - other 0.9 Various 
specific duties  4 4 
270111 -- anthracite 0.9 0.0 1   
Total of above 46.7  41 9 9 
 
--  Combination of duty- free and specific duties 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included. Based on the HS 2012 nomenclature. 
 Source: WTO estimates based on data provided by Norway, the WTO-IDB and the UNSD, Comtrade 
databases. WT/REG315/1 
 
- 58 - 
 
  11. Table A1.7 below gives an indication of additional market access in Switzerland resulting 
from the entry into force of the Agreement for Ukraine's top 25 global exports, which accounted 
for 46.7% of its global exports in 2009-2011; these corresponded to 75 lines of the Swiss tariff at the six-digit level (using the HS 2007). In 2012, pr ior to the entry into force of the Agreement, 
20 of these tariff lines already had (MFN) duty  free access to the Swiss market; the remaining 
55 were (MFN) dutiable. With the entry into force of the Agreement, in July 2012, 22 tariff lines, 
which were (MFN) dutiable , became duty free for exports from Ukraine. 
Table A1.7 Switzerland: 
Market access opportunities under the agre ement for Ukraine's top 25 exports to the 
world 
Ukraine's top export products in 2009-2011 Access Conditions to Switzerland's import 
markets 
MFN (2012) 
Duty-
free in 
2012 
Remain  
Dutiable HS number and description of the 
product Share in 
global 
exports 
(%) Average MFN 
applied rate  
(%) No. of tariff 
lines Duty-free 
Dutiable 
720712 -- other, of rectangular (other 
than square) cross-section 4.6 0.0 1    
151211 -- crude oil 4.1 -- 1 1  1 
720711 -- of rectangular (including 
square) cross-section, the width measuring less than twice the thickness 3.1 0.0 1    
271019 -- other 3.0 0.0 9    
260111 -- non-agglomerated 2.8 0.0 1    
100590 - other 2.3 -- 1 5  5 
720720 - containing by weight 0.25 % 
or more of carbon 2.2 0.0 1    
721420 - containing indentations, ribs, 
grooves or othe r deformations 
produced during the rolling 
process or twisted after rolling 2.1 4.53 Fr./ 100 
kg brut  3 3  
260112 -- agglomerated 1.9 0.0 1    
720851 -- of a thickness exceeding 10 
mm 1.9 1.07 Fr./ 100 
kg brut  4 4  
860692 -- open, with non-removable 
sides of a height exceeding 60 cm 1.7 5.6 Fr./ 100 
kg brut  1 1  
310210 - urea, whether or not in 
aqueous solution 1.7 1.2 Fr./ 100 
kg brut  1 1  
721391 -- of circular cross-section 
measuring less than 14 mm in diameter 1.7 2.53 Fr./ 100 
kg brut  2 2  
720839 -- of a thickness of less than 3 
mm 1.7 0.61 Fr./ 100 
kg brut  1 1  
854430 - ignition wiring sets and other 
wiring sets of a kind used in vehicles, aircraft or ships 1.3 68 Fr./ 100 kg 
brut  1 1  
120510 - low erucic acid rape or colza 
seeds 1.2 -- 2 14  14 
100191 -- seed 1.2 40 Fr./ 100 kg 
brut  1  1 
100199 -- other 1.2 -- 1 5  5 
720230 - ferro-silico-manganese 1.1 0.35 Fr./ 100 
kg brut  1 1  
860610 -tank wagons and the like 1.1 6.4 Fr./ 100 
kg brut  1 1  
720110 - non-alloy pig iron containing 
by weight 0.5 % or less of phosphorus 1.1 0.0 1    
730511 -- longitudinally submerged arc 
welded 1.0 2.6 Fr./ 100 
kg brut  1 1  WT/REG315/1 
 
- 59 - 
 
  Ukraine's top export products in 2009-2011 Access Conditions to Switzerland's import 
markets 
MFN (2012) 
Duty-
free in 
2012 
Remain  
Dutiable HS number and description of the 
product Share in 
global 
exports 
(%) Average MFN 
applied rate  
(%) No. of tariff 
lines Duty-free 
Dutiable 
720852 -- of a thickness of 4.75 mm or 
more but not exceeding 10 mm 1.0 0.98 Fr./ 100 
kg brut  4 4  
180690 - other 0.9 34.44 Fr./ 100 
kg brut  8 1 7 
270111 -- anthracite 0.9 0.08 Fr./ 100 
kg brut  1 1  
Total of above 46.7   20 55 22 33 
 
-- Combination of specific and duty-free lines. Note: MFN and preferential duties as of 01.06.2012.  Based on the HS 2012 nomenclature.  Source: WTO estimates based on data provided by  Switzerland and the UNSD, Comtrade database. 
 
12. Table A1.8 below gives an indication of additional market access in Ukraine resulting from 
the entry into force of the Agreement for Icelan d's top 25 global exports, which accounted for 
59.2% of its global exports in 2009-2011; these corresponded to 91 lines of the Ukrainian tariff at the six-digit level (using the HS 2007). In 2012, prio r to the entry into force of the Agreement, 67 
of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 24 
were (MFN) dutiable. With the full implementati on of the Agreement in 2022, 21 further tariff 
lines, will become duty fr ee for exports from Iceland. 
 
Table A1.8 Ukraine: Market access opportuni ties under the agreement for Iceland's top 
25 exports to the world 
Iceland's top export products in 2009-2011 Access Conditions to Ukraine's import markets 
MFN (2012) 
Duty-free in 
Remain  
Dutiable HS number and description of the 
product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%) No. of tariff 
lines Duty-free 
Dutiable 
2012 
2015 
2019 
2022 
760110 - aluminium, not alloyed 36.7 0.0 1       
230120 - flours, meals and pellets, of 
fish or of crustaceans, molluscs 
or other aquatic invertebrates 2.8 0.0 1       
720221 -- containing by weight more 
than 55% of silicon 2.8 3.0  1 1     
300490 - other 2.2 0.0 4       
880240 - aeroplanes and other aircraft, 
of an unladen weight exceeding 15,000 kg 2.2 0.0 1       
150420 - fats and oils and their 
fractions, of fish, other than 
liver oils 1.5 7.0  2   2   
030331 -- halibut (reinhardtius 
hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis) 1.3 0.0 3       
760719 -- other 1.1 0.0 3       
030562 -- cod (gadus morhua, gadus 
ogac, gadus macrocephalus) 0.9 5.0  1    1  
720229 -- other 0.8 3.0  2  2    
760511 -- of which the maximum cross-
sectional dimension exceeds 7 mm 0.7 0.0 1       WT/REG315/1 
 
- 60 - 
 
  Iceland's top export products in 2009-2011 Access Conditions to Ukraine's import markets 
MFN (2012) 
Duty-free in 
Remain  
Dutiable HS number and description of the 
product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%) No. of tariff 
lines Duty-free 
Dutiable 
2012 
2015 
2019 
2022 
030499 -- other 0.7 0.3 15 1     1 
902131 -- artificial joints 0.7 0.0 1       
271019 -- other 0.7 0.5 28 5 5     
030351 -- herrings (clupea harengus, 
clupea pallasii) 0.6 0.0 1       
030520 - livers and roes of fish, dried, 
smoked, salted or in brine 0.5 0.0 1       
902139 -- other 0.4 0.0 2       
854519 -- other 0.4 2.0  2 2     
030551 -- cod (gadus morhua, gadus 
ogac, gadus macrocephalus) 0.3 0.0 2       
030612 -- lobsters (homarus spp.) 0.3 0.0 2       
150410 - fish-liver oils and their 
fractions 0.3 7.0  3   3   
842320 - scales for continuous weighing 
of goods on conveyors 0.3 5.0  1 1     
903010 - instruments and apparatus for 
measuring or detecting ionising radiations 0.3 0.0 1       
870324 -- of a cylinder capacity 
exceeding 3,000 cc 0.3 8.7  3   1  2 
890200 Fishing vessels; factory ships 
and other vessels for processing or preserving fishery products. 0.3 5.0  3 3     
Total of above 59.2   67 24 12 2 6 1 3 
 
Note: Based on the HS 2007 nomenclature.  
Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.  
 
13. Table A1.9 below gives an indication of additional market access in Ukraine resulting from 
the entry into force of the Agreement for Norway 's top 25 global exports, which accounted for 
70.3% of its global exports in 2009-2011; these corresponded to 97 lines of the Ukrainian tariff at 
the six-digit level (using the HS 2007). In 2012, pr ior to the entry into force of the Agreement, 
83 of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 14 were (MFN) dutiable. By 2015 all of the 14 duti able tariff lines, will become duty free for 
exports from Norway. 
 
Table A1.9 Ukraine: Market access opportuni ties under the agreement for Norway's top 
25 exports to the world 
Norway's top export products in 2009-2011 Access Conditions to Ukraine's import 
markets 
MFN (2012) 
Duty-free in 
HS number and description of the product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%) No. of tariff 
lines Duty-
free 
Dutiable 2012 2015 
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 36.2 0.0 2    
271121 -- natural gas 20.5 0.0 1    
760120 - aluminium alloys 2.4 0.0 3    
750210 - nickel, not alloyed 1.3 0.0 1    
271112 -- propane 1.2 0.0 6    WT/REG315/1 
 
- 61 - 
 
  Norway's top export products in 2009-2011 Access Conditions to Ukraine's import 
markets 
MFN (2012) 
Duty-free in 
HS number and description of the product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%) No. of tariff 
lines Duty-
free 
Dutiable 2012 2015 
271019 -- other 1.0 0.5 28 5 5  
271113 -- butanes 0.9 0.0 4    
381800 Chemical elements doped for use in 
electronics, in the form of discs, wafers or 
similar forms; chemical compounds doped 
for use in electronics. 0.7 0.0 2    
271111 -- natural gas 0.7 0.0 1    
890190 - other vessels for the transport of goods 
and other vessels for the transport of both 
persons and goods 0.6 5.0  3 3  
843143 -- parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49 0.6 0.0 1    
271600 Electrical energy. (optional heading) 0.5 2.0  1 1  
292429 -- other 0.4 0.0 3 1 1  
851762 -- machines for the reception, conversion 
and transmission or regeneration of voice, 
images or other data, including switching 
and routing apparatus 0.3 0.0 1    
841370 - other centrifugal pumps 0.3 0.0 11    
280469 -- other 0.3 5.0  1  1 
480261 -- in rolls 0.3 0.0 2    
730890 - other 0.3 0.0 4    
890120 - tankers 0.3 5.0  2 2  
030351 -- herrings (clupea harengus, clupea 
pallasii) 0.3 0.0 1    
720230 - ferro-silico-manganese 0.2 3.0  1 1  
760612 -- of aluminium alloys 0.2 0.0 5    
880330 - other parts of aeroplanes or helicopters 0.2 0.0 2    
300490 - other 0.2 0.0 4    
840999 -- other 0.2 0.0 1    
Total of above 70.3  83 14 13 1 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.  
 
14. Table A1.10 below gives an indication of additi onal market access in Ukraine resulting from 
the entry into force of the Agreement for Switzerland's top 25 global exports, which accounted for 47.0% of its global exports in 2009-2011; these corresponded to 60 lines of the Ukrainian tariff at the six-digit level (using the HS 2007). In 2012, prio r to the entry into force of the Agreement, 41 
of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 19 
were (MFN) dutiable. After full implementation of the Agreement, in 2017, 19 further tariff lines, will have become duty free for exports from Switzerland. 
 WT/REG315/1 
 
- 62 - 
 
  Table A1.10 Ukraine: Market access opportuni ties under the agreement for Switzerland's 
top 25 exports to the world 
Switzerland's top export products in 2009-2011 Access Conditions to Ukraine's import 
markets 
MFN (2012) 
Duty-free in  
HS number and description of the product Share in 
global 
exports 
(%) Average 
MFN applied 
rate (%) No. of 
tariff lines 
Duty-
free 
Dutiable 
2012 
2014 
2015 
2017 
300490 - other 12.0 0.0 4      
300210 - antisera and other blood fractions and 
modified immunological products, 
whether or not obtained by means of 
biotechnological processes 4.5 0.0 4      
300290 - other 4.2 0.0 4      
910221 -- with automatic winding 3.2 5.0  1  1   
711319 -- of other precious metal, whether or 
not plated or clad with precious metal 2.6 10.0  1   1  
271600 Electrical energy. (optional heading) 2.6 2.0  1 1    
293399 -- other 1.9 0.0 6      
910211 -- with mechanical display only 1.6 5.0  1  1   
910121 -- with automatic winding 1.5 5.0  1  1   
711011 -- unwrought or in powder form 1.4 2.0  1 1    
292429 -- other 1.1 0.0 3 1 1    
293719 -- other 1.0 0.0 1      
300420 - containing other antibiotics 1.0 0.0 2      
841199 -- other 0.9 0.0 1      
294190 - other 0.8 0.0 1      
902110 - orthopaedic or fracture appliances 0.8 0.0 2      
300439 -- other 0.8 0.0 2      
710239 -- other 0.7 10.0  2   2  
910129 -- other 0.7 5.0  1  1   
220290 - other 0.7 5.0  4    4 
711419 -- of other precious metal, whether or 
not plated or clad with precious metal 0.6 10.0  1   1  
710813 -- other semi-manufactured forms 0.6 3.0  3 3    
901890 - other instruments and appliances 0.6 0.0 10      
902150 - pacemakers for stimulating heart 
muscles, excluding parts and accessories  0.6 0.0 1      
090121 -- not decaffeinated 0.6 5.0  1    1 
Total of above 47.0   41 19 6 4 4 5 
 
Note: Based on the HS 2007 nomenclature.  Source: WTO Secretariat estimates based on the 2012-2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.   
  WT/REG315/1  
 
- 63 - ANNEX 2 
Table A2.1 Summary of TRQ commitments undertaken by Swit zerland with regard to certain imports from Ukraine 
(WTO TRQ categories ) referred to in 
Annex 2 to the bilateral AA between 
Switzerland and Ukraine 
 
Description of products (HS) Tariff Code 
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine) Number of 
tariff lines 
covered by 
the WTO-
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO-TRQ 
(for all the tariff lines 
covered by the WTO-TRQ 
commitment, cumulated) MFN rate 
 
(CHF. per 100 k.g. brut) Preferential rate  
for Ukraine 
(AA, Annex 2) 
 
(CHF. per 100 kg brut) 
(Q5) Animals for slaughter; meat mainly 
produced on the basis of coarse fodder  
 
 
02045010 16021010 
16025011 
16025091 
 
02011011 02011091 
02012011 
02012091 02013091 
02021011 
02021091 
02022011 
02022091 02023091 
 
02041010 02042110 
02043010 
02044110 
02044210 
02044310 44 22,500 (tonnes) 
 
 
  
 
 
Of which at least: 
2,000 tonnes from tariff 
items 
 
 
  
 
 
 
  
4,500 tonnes from tariff 
items  
   
49 85 
130 140 
  
94 69 
109 159 159 
94 69 
109 159 109 
  
 
30 30 30 30 30 30 
  
   
40 
42.5 
90 
100 
  
85 60 
100 150 150 
85 60 
100 150 100 
  
 
20 20 20 20 20 20 
   
  WT/REG315/1  
 
- 64 - (WTO TRQ categories ) referred to in 
Annex 2 to the bilateral AA between 
Switzerland and Ukraine 
 
Description of products (HS) Tariff Code 
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine) Number of 
tariff lines 
covered by 
the WTO-
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO-TRQ 
(for all the tariff lines 
covered by the WTO-TRQ 
commitment, cumulated) MFN rate 
 
(CHF. per 100 k.g. brut) Preferential rate  
for Ukraine 
(AA, Annex 2) 
 
(CHF. per 100 kg brut) 
(Q6) Animals for slaughter; meat mainly 
produced on the basis of 
concentrated fodder 02071110 
02071210 
02071481 
02071491 
02072410 
02072510 
02072791 
02073211 
02073291 
02073311 
02073391 
16010021 
16023110 
16023210 
16023910 
16024111 48 54,482(tonnes) 30 
30 
30 
30 
30 
30 
30 
30 
30 
30 
30 
125 
50 
50 
50 
115 24 
8 
8 
8 
24 
24 
15 
24 
24 
8 
15 
110 
25 
25 
25 
63 
(Q9) Birds' eggs, in shell 04070010 1 33,735 (gross tonnes) 50 47 
(Q10) Dried egg products ex04089110 3 977(gross tonnes) 255 239 
(Q11) Egg products other than dried ex04089910 3 6,866 (gross tonnes) 79 71 
(Q12) Bovine semen 05111010 1 20,000 (doses) 0.10 Duty free 
(Q13) Cut flowers 06031110 
06031210 
06031310 06031410 06091911 06031919 6 4,590 (gross tonnes) 12.50 
25 
25 25 25  25  Duty free 
Duty free 
20  20  20  20  
(Q15) Fresh vegetables 07031013 
07031021 
07031031 
07031041 
07031051 
07031061 
07031071 
07039011 
07039021 
07041011 
07041021 165 166,076 (tonnes) 0.20 
2.9  
2.9  
2.9  
2.9  
2.9  
2.9  
10  
10  
7  
7  Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
5  
5  
Duty free 
Duty free  
  WT/REG315/1  
 
- 65 - (WTO TRQ categories ) referred to in 
Annex 2 to the bilateral AA between 
Switzerland and Ukraine 
 
Description of products (HS) Tariff Code 
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine) Number of 
tariff lines 
covered by 
the WTO-
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO-TRQ 
(for all the tariff lines 
covered by the WTO-TRQ 
commitment, cumulated) MFN rate 
 
(CHF. per 100 k.g. brut) Preferential rate  
for Ukraine 
(AA, Annex 2) 
 
(CHF. per 100 kg brut) 
07041091 
07042011 
07049018 
07049021 
07049031 
07049041 
07049051 
07049061 
07049064 
07049071 
07049081 
07051118 
07051121 
07051198 
07051911 
07051921 
07051931 
07051941 
07051951 
07051991 
07052111 
07081011 
07081021 
07082028 
07082038 
07082048 
07082098 
07089081 
07092011 
07093011 
07094011 
07094021 
07094091 
07097011 
07099041 
07099051 
07099084 7  
10  
3  
3  
3  
3  
10  
10  
10  
10  
10  
7  
7  
10  
10  
10  
10  
10  
10  
10  
7  
10  
10  
10  
10  
10  
10  
10  
Duty free 
10  
10  
10  
10  
10  
10  
10  
10  Duty free 
5  
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
5  
5  
5  
5  
3.5  
3.5  
5  
5  
5  
5  
5  
5  
5  
3.5  
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
5  
5  
5  
5  
5  
5  
5  
5   
  WT/REG315/1  
 
- 66 - (WTO TRQ categories ) referred to in 
Annex 2 to the bilateral AA between 
Switzerland and Ukraine 
 
Description of products (HS) Tariff Code 
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine) Number of 
tariff lines 
covered by 
the WTO-
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO-TRQ 
(for all the tariff lines 
covered by the WTO-TRQ 
commitment, cumulated) MFN rate 
 
(CHF. per 100 k.g. brut) Preferential rate  
for Ukraine 
(AA, Annex 2) 
 
(CHF. per 100 kg brut) 
(Q17) Fresh apples, pears and quinces 08081022 
08081032 08082022 08082032 8 15,810 (tonnes) 2  
5  2  2  Duty free 
Duty free Duty free Duty free 
(Q18) Fresh apricots, cherries, plums and 
sloes 08091018 
08091098 
08092011 
08094013 
08094093 12 16,340 (tonnes) 3  
5  
3  
3  
10  Duty free 
Duty free 
Duty free 
Duty free 
Duty free 
(Q19) Other fresh fruit a 08101011 
08102011 08102021 10 13,360 (tonnes) 3  
5  5  Duty free 
Duty free Duty free 
(Q20) Fruit for cider 08081011 1 172 (tonnes) 2  Duty free 
(Q21) Seed fruit products (in seed fruit 
equivalent) 20099011 16 244 (tonnes) 20  16  
(Q22) Grapes for pressing and grape juice 20096910 6 100,000 (hectolitres) 100  50  
 
a Switzerland will take natural fluctuations resulting from the multi-year production cycles of certain fruit into account when  implementing its commitments. Goods for 
industrial processing are not charged to the tariff quota. 
 Source: Prepared by the WTO Secretariat, ba sed on the bilateral Agreement on Agriculture between Switzerland and Ukraine (AA) a nd on Switzerland's Notification of imports 
under tariff quotas for the calendar year 2011 (See G/AG/N/CHE/58, dated 2 October 2012). 
 
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