WT/TPR/S/334/Rev.1  
1 August 2016  
(16-4079)  Page: 1/162  
Trade Policy Review Body   
 
TRADE POLICY REVIEW 
REPORT BY THE SECRETARIAT 
UKRAINE  
Revision 
This report, prepared for the first Trade Policy Re view of Ukraine, has been drawn up by the WTO 
Secretariat on its own responsibility. The Secr etariat has, as required by the Agreement 
establishing the Trade Policy Review Mech anism (Annex 3 of the Marrakesh Agreement 
Establishing the World Trade Organization), sought clarification from Ukraine on its trade policies and practices.  
Any technical questions arising from this report may be addressed to Cato Adrian 
(tel: 022/739 5469); and Thomas Friedheim (tel: 022/739 5083).  
Document WT/TPR/G/334 contains the policy statement submitted by Ukraine. 
 
 
Note: This report was drafted in English. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  CONTENTS 
SUMMARY ....................................................................................................................... . 7 
1   ECONOMIC ENVIRONMENT ........................................................................................ 11  
1.1   Main Featur es .......................................................................................................... 11 
1.2   Economic Developments ............................................................................................ 11 
1.3   Developments in Trade .............................................................................................. 15 
1.4   Foreign Dire ct Invest ment ......................................................................................... 19 
2   TRADE AND INVE STMENT RE GIME ............................................................................ 21  
2.1   Genera l Framework .................................................................................................. 21 
2.2   Trade Poli cy Objectives ............................................................................................. 24 
2.3   Trade Agreements and Arrangements .......................................................................... 25 
2.3.1   WTO ................................................................................................................... . 25 
2.3.2   Regional and pr eferential agreements ....................................................................... 26 
2.3.2.1   Europe an Union (EU) ........................................................................................... 26 
2.3.2.2   European Free Trade Association (EFTA) ................................................................. 28 
2.3.2.3   Commonwealth of Independent States (CIS) ........................................................... 29 
2.3.2.4   Former Yugoslav Re public of Mace donia (FYROM) .................................................... 30 
2.3.2.5   Montenegro ........................................................................................................ 30 
2.3.2.6   Canada .............................................................................................................. 31 
2.3.2.7   Free trade agreem ents under ne gotiation ............................................................... 31 
2.3.3   Other agreements and arrangements ........................................................................ 31 
2.4   Investme nt Regime .................................................................................................. 32 
3   TRADE POLICIES AND PRACTICES BY MEASURE ........................................................ 36  
3.1   Introduction ............................................................................................................. 36 
3.2   Measures Direct ly Affectin g Imports ............................................................................ 36 
3.2.1   Import procedur es and requirements ........................................................................ 36 
3.2.2   Ordinary customs du ties ......................................................................................... 37 
3.2.3   Other duti es and charges ........................................................................................ 42 
3.2.4   Tariff quotas and tariff exemptions ........................................................................... 42 
3.2.5   Fees and charges for services rendered ..................................................................... 45 
3.2.6   Inte rnal ta xes ....................................................................................................... 46 
3.2.7   Import prohibitions, restrictions, an d licensing ........................................................... 48 
3.2.8   Custom s valuation ................................................................................................. 49 
3.2.9   Rules of origin .......................................................................................................  51 
3.2.10   Anti-dumping, countervai ling duty, and safe guard regimes......................................... 51 
3.3   Measures Directly Affecting Exports ............................................................................. 54 
3.3.1   Export procedur es and requirements ........................................................................ 54 
3.3.2   Export taxes, fees, and charges for services rendered, and internal taxes on 
exports ....................................................................................................................... ... 55 
3.3.3   Export restrictions ................................................................................................. 58 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3.3.4   Export subsidies, finance, and guarantees ................................................................. 59 
3.3.5   Export promotion and marketing assistance ............................................................... 59 
3.4   Measures Affectin g Production and Trade ..................................................................... 59 
3.4.1   Subsidies .............................................................................................................. 59 
3.4.2   Standards, technical requir ements, and confor mity asse ssment .................................... 62 
3.4.3   Sanitary and ph ytosanitary measures ....................................................................... 65 
3.4.4   Trade-related investment measures .......................................................................... 69 
3.4.5   Free zones and sp ecial econom ic areas ..................................................................... 70 
3.4.6   Transi t ............................................................................................................... .. 72 
3.4.7   Governme nt procurement ....................................................................................... 72 
3.4.8   State trading, state-owned enterprises, and privatization ............................................. 74 
3.4.9   Countertr ade and barter ......................................................................................... 76 
3.4.10   Competition policy ............................................................................................... 76 
3.4.11   Pric e controls ...................................................................................................... 77 
3.4.12   Trade-related intell ectual proper ty regime ............................................................... 78 
4   TRADE POLICIES BY SECTOR ..................................................................................... 84  
4.1   Agriculture ............................................................................................................. . 84 
4.1.1   Main features ........................................................................................................ 84 
4.1.2   Mark et acce ss ....................................................................................................... 85 
4.1.3   Domestic support ................................................................................................... 85 
4.1.4   Export  measures ................................................................................................... 88 
4.1.5   Level of support ..................................................................................................... 88 
4.1.6   Selected agricultural products .................................................................................. 89 
4.2   Fisheries ............................................................................................................... .. 94 
4.3   Mining and energy .................................................................................................... 95 
4.3.1   El ectricity ........................................................................................................... .. 96 
4.3.2   Ga s and oil ...........................................................................................................  99 
4.4   Manufac turing ........................................................................................................ 10 2 
4.5   Services ................................................................................................................  104 
4.5.1   Overview ............................................................................................................ 1 04 
4.5.2   Financial services ................................................................................................. 105  
4.5.2.1   Banking services ............................................................................................... 105  
4.5.2.2   In suranc e ........................................................................................................ 10 8 
4.5.2.3   Securities market .............................................................................................. 110  
4.5.3   Transpor t services ............................................................................................... 111  
4.5.3.1   Air transport ..................................................................................................... 112  
4.5.3.2   Mariti me transp ort ............................................................................................ 114  
4.5.3.3   Railway  transp ort .............................................................................................. 116  
4.5.3.4   Road  transport ................................................................................................. 117  
4.5.4   Telecommunications and postal se rvices ................................................................. 118  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.5.5   Tourism .............................................................................................................. 122  
REFERENC ES ................................................................................................................ 123  
5   APPENDIX TABLES .................................................................................................. 125  
 
CHARTS 
 Chart 1.1 Governme nt revenue , 2014  ................................................................................. 15
 
Chart 1.2 Composition of merc handise trade, 2008 and 2014 ................................................. 17 
Chart 1.3 Direction of merchandise trade, 2008 and 2014 ...................................................... 18 
Chart 1.4 Gas imports of  Ukraine, 2013 and 2014 ................................................................ 19 
Chart 1.5 FDI in Ukraine, 1990s-2014 ................................................................................. 20 
Chart 3.1 Breakdown of applied MFN tariffs, 2015 ................................................................. 40 
Chart 3.2 Average tariff rates, by WTO product category , 2015 .............................................. 42 
Chart 4.1 Structure of agricultural production in Ukraine, 2013 ............................................... 84 
Chart 4.2 Exports of agricultural products, 2014 ................................................................... 85 
Chart 4.3 Transfers to specific commodities (SCT), 2012-14 average ....................................... 89 
Chart 4.4 Domestic use and exports of maize and wheat, 2000-13 .......................................... 91 
Chart 4.5 Producer prices for refined sugar, 2009/10-201 4/15 ............................................... 93 
Chart 4.6 Regulatory structure of the electric ity sect or .......................................................... 98 
Chart 4.7 Industrial production, 2005-15 ........................................................................... 102  
Chart 4.8 Ukrainian Maritime Fleet, 2011-15 ...................................................................... 116  
Chart 4.9 The market for telecom services, by revenue, 2009-14 .......................................... 119  
Chart 4.10 Market shares of the major telecom operators, January-July 2015 ......................... 119  
 
TABLES 
 Table 2.1 Trade-related stat e agencies, Se ptember 2015 ....................................................... 21
 
Table 2.2 The roles of state institutions and ag encies in the implementation of trade policy ........ 22 
Table 2.3 Hierarchy of le gislation in Ukraine......................................................................... 24 
Table 2.4 WTO dispute settlement cases involvin g Ukraine as respondent or complainant, 
2010-1 5 ....................................................................................................................... .. 26 
Table 2.5 Ukraine's free-trade agreements with constituents of the former Soviet Union ............ 29 
Table 3.1 Goods requiring a permit  for importing or exporting ................................................ 37 
Table 3.2 Structure of MFN tariffs in Uk raine,  2015 ............................................................... 38 
Table 3.3 Ukraine's applie d MFN tariff summary , 2015 .......................................................... 39 
Table 3.4 Tariffs under preferential agreements, 2015 ........................................................... 40 
Table 3.5 Indicative aggregate tariff quotas  for imports from th e European  Union ..................... 43 
Table 3.6 Temporary tari ff exemptio ns, 2012- 15 .................................................................. 44 
Table 3.7 Customs clearance fees....................................................................................... 46 
Table 3.8 Unified fee for customs and other inspections, and for usage of Ukraine's 
highways ...................................................................................................................... .. 46 
Table 3.9 Temporary VAT exemptions ................................................................................. 47 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 3.10 Goods subject to automatic import licensing ......................................................... 49 
Table 3.11 Definitive anti-dumping meas ures in force, 19 November 2015 ............................... 52 
Table 3.12 Definitive safeguard measures, 2008-31 October 2015 .......................................... 53 
Table 3.13 Safeguard investigations terminat ed without the imposi tion of measures .................. 54 
Table 3.14 Export duti es, 2013, 2014 and 2016 ................................................................... 55 
Table 3.15 Sectoral support programmes, 2008-14 ............................................................... 60 
Table 3.16 Special economic zones ..................................................................................... 71 
Table 3.17 Published procurement contracts, 2014-15 ........................................................... 73 
Table 3.18 WIPO treaties (+ UPOV Convention) in fo rce for Uk raine ........................................ 79 
Table 3.19 Principal IP laws in Ukraine ................................................................................ 80 
Table 3.20 Actions by the State Inte llectual Property  Service,  2010- 14 .................................... 82 
Table 4.1 Government support of Ukrainian agriculture, 2009-14 ............................................ 87 
Table 4.2 Composition of Ukraine's domest ic support, as notifi ed for 2010 and 2011 ................. 88 
Table 4.3 Fishery catch, 2009-14  ....................................................................................... 95 
Table 4.4 Trade in energy, 2008-14 .................................................................................... 96 
Table 4.5 Top-ten banks, 1 December 2015 ....................................................................... 106  
Table 4.6 Structure of Ukraine' s banking sector , 2009-15 .................................................... 107  
Table 4.7 Selected indicators of the Ukrainian insurance market, 2013-15 .............................. 108  
Table 4.8 Freight and passenger transport volumes, 2012-14 ............................................... 111  
 
APPENDIX TABLES 
 
Table A1. 1 Basic economic  indicators , 2008-1 5 ................................................................. 125  
Table A1. 2 Merchandise exports by product group, 2008-14 ................................................ 127  
Table A1. 3 Merchandise imports by product grou p, 2008-1 4 ............................................... 129  
Table A1. 4 Merchandise export s by destinatio n, 2008-14  .................................................... 131  
Table A1. 5 Merchandise impo rts by origin , 2008-14  ........................................................... 132  
 
 
Table A2. 1 Ukraine's most recent WTO notifications, January 2014 - October 2015 ................. 133  
Table A2. 2 Business activities subject to licensing .............................................................. 138  
 
 Table A3. 1 MFN tariff averages by HS2-digit le vel, 2015  ..................................................... 139
 
Table A3. 2 Excise  taxes ( 2015) ....................................................................................... 143  
Table A3. 3 Major state- owned enterp rises ........................................................................ 150  
Table A3. 4 Energy goods subject to state regulation of prices .............................................. 151  
Table A3. 5 Energy services subject to state regulation  of tariffs ........................................... 153  
 
 Table A4. 1 Ukraine's major exported pr oducts by partner,  2008, 2011 an d 2014 .................... 154
 
Table A4. 2 Ukraine's major imported prod ucts by partner, 2008, 2011 and 2014 ................... 156  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 3 Main energy supp liers to Ukrain e, 2008-14  ....................................................... 158  
Table A4. 4 Structure of Ukrain e's industrial sector, 2014 .................................................... 159  
Table A4. 5 List of compulso ry types of insurance ............................................................... 160  
Table A4. 6 Overview of Ukra inian Sea Port s, 2013-1 4 ........................................................ 162  
 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  SUMMARY 
1. Ukraine is one of the largest and most populous  countries in Europe, endowed with some of 
the world's most fertile soils which help make it an important agricultural producer and a major exporter of agricultural commodities, particularly grains and oilseeds. Ukraine also manufactures a 
broad range of industrial goods, mostly a legacy of its industrialization during the time of the 
Soviet Union. Industrial output has been shifting gradually from heavy to light industries and food processing, while Ukraine has maintained its signif icant aviation and aerospace sectors. Services 
sectors have expanded rapidly since the abandonment of central planning following independence 
in 1991.  
2. Ukraine was hit exceptionally hard by the global financial crisis that started in 2008. A 
strong economic rebound in 2010-11 was subsequently dampened by political instability, 
developments in the Crimea and then followed by a severe economic contraction with the outbreak 
of conflict in Eastern Ukraine. Real GDP contracted by nearly 7% in 2014 and another 16% in 2015. The conflict and the withdrawal of capital from certain foreign investors reduced foreign 
direct investment, which fell fr om more than US$8 billion in 2012 to US$410 million in 2014. The 
repercussions on remittances from Ukrainians living abroad has been less pronounced though noticeable. Depleting reserves of foreign exchange  and steady downward pressure on the value of 
the national currency (the hryvnia) led to a series of measures, including exchange rate 
liberalization, in early 2015. At that point, Ukra ine's international reserves covered less than one 
month of import requirements. Measured in US dollars, current GDP per capita in 2015 was less than US$1,000, one quarter of the level in 2013. No netheless, some signs of stabilization of the 
economy have emerged in 2015 as Ukraine has begun to implement reforms, which are supported 
by a new IMF programme. 
3. Ukraine acceded to the WTO in 2008 with wide-ranging commitments on market access for 
goods and services and few transitional arrangem ents vis-à-vis the WTO rulebook. Ukraine joined 
the Information Technology Agreement upon accessi on and the plurilateral Agreement on Trade in 
Civil Aircraft in 2010. The terms of Ukraine's accession to the plurilateral Agreement on 
Government Procurement were approved in November 2015, and Ukraine should deposit its 
instrument of ratification to the WTO by 11 May 2016. Ukraine's ratification of the WTO Agreement 
on Trade Facilitation was completed on 16 December 2015. Since 2010, Ukraine has been involved in four cases as a complainant and three as a defendant.  
4. Ukraine reserved its rights to renegotiate its tariff bindings under GATT Article XXVIII:5 in 
October 2011, and submitted a reservation list comprising 371 tariff lines in August 2012. The request was not favourably received, no negotiations took place, and the list was withdrawn in 
October 2014. Like many other WTO Members, Uk raine has also reserved its rights under the 
GATT 1994 for the period 2015-17.  
5. All Ukraine's tariff lines are bound. The simple average bound rate is 6.1%; 10.8% for 
agricultural products versus 4.9% for manufactu res. Ukraine's applied MFN rates were slightly 
below the bound levels at 9.6% (agriculture) and 3.6% (industrial goods) in 2015. With the exception of beer, wines, and some tobacco products, import duties are levied at ad valorem rates. The average applied MFN tariffs on industrial products exceed 10% only for clothing, footwear, 
various accessories, and articles of animal gut. In agriculture, the ad valorem MFN rates do not 
exceed 20% on any item other than sugar (50%) and sunflower seed oil (30%). Imports of raw cane sugar are regulated by an MFN tariff quota of 267,800 tonnes per year. However, sugar 
imports have been insignificant over the last four years.  
6. Ukraine introduced a 13% import surcharge on certain goods in March 2009. The surcharge 
was eliminated in two stages in May and September 2009. The WTO Committee on 
Balance-of-Payments (BOP) Restrictions concluded that Ukraine's BOP situation had not justified 
the imposition of the measure, which had also been applied inconsistently with WTO provisions. In December 2014, Ukraine's Parliament passed legislation introducing a temporary import surcharge of 10% on agricultural products and 5% on indust rial goods. The legislation entered into force on 
25 February 2015 and remained in place until the end of the year, when it was eliminated as 
Ukraine had indicated to the WTO. The surcharge raised Hrv 25 billion in government revenue according to the Ministry of Finance of Ukraine.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  7. Excise taxes are levied on beer, wine and spirits; tobacco and tobacco products; petroleum 
products, denatured alcohol, and biodiesel; motor vehicles; and electricity. The rates are revised annually. Most rates are specific, stipulated in  national currency for alcoholic beverages and 
tobacco, and in euro for other goods. Ukraine intr oduced an electronic VAT administration system 
on 1 July 2015. Value added tax is levied on domestically produced and imported goods and 
services at a general rate of 20% and, since 1 January 2014, a reduced rate (7%) on medicines registered in Ukraine, medical supplies, and equipment for clinical trials. Exports, international 
transportation services, the maintenance of aircraft flying international routes, and supplies for sea 
vessels are zero rated. Other activities not subject to VAT include banking, insurance and reinsurance, asset management services, and lotteries. Time-limited VAT (and import duty) exemptions are accorded to the development of ce rtain industries and projects, although the use 
of such benefits has been variable. Special and rather complex VAT regimes apply to agriculture, 
forestry, and fisheries where VAT is assessed on the output of the domestic primary producers and placed. However, the resulting amounts are not remitted to the Treasury, but accumulated in 
special accounts which the producers may use to finance investment goods, inputs or services. The 
"VAT accumulation" regime is by far Ukraine's most important support scheme for agriculture. 
8. Agriculture benefits from support and, for some products, relatively high import protection, 
but is taxed through trade-related policies. The Government has applied various measures such as 
export quotas and export duties, and enterp rises have experienced problems with the 
reimbursement of VAT on exports. Overall, accordin g to OECD estimates, agricultural producers in 
Ukraine were taxed in recent years, as the incidence of the taxation measures has outweighed 
support and protection _ which could distort agriculture by decreasing incentives to produce.  
9. Ukraine has notified industrial subsidies in the form of sectoral programmes (coal mining, 
shipbuilding, aircraft and aerospace manufacturing, agricultural machinery, and publications) and 
horizontal support measures, essentially tax concessions, available to firms operating in special 
economic zones, priority territories, and techno logical parks. The coal industry has been the 
principal recipient of this support, although pa yments declined during 2014 as production was 
affected by the conflict in the east. In addition , the challenging economic environment in recent 
years has prompted transfers from the state budget, capital injections, or tax concessions. In response to a banking crisis that erupted in 2014, the Government and the National Bank of Ukraine have provided liquidity support to bank s, recapitalized banks or withdrawn licences and 
liquidated insolvent banks. The Ukrainian govern ment raised Hrv 52.3 billion from the issue of 
special bonds between 2008 and 2011, using the proceeds to acquire stocks in ailing banks.  
10. State guarantees, concessional credits, direct financing and share capital are also used in 
the energy sector to encourage the construction or rehabilitation of power plants, power 
transmission lines, and to increase the reliability of the electricity supply. The registered capital of 
the State-owned "Naftogaz Ukraine" was raised  by nearly Hrv 100 billion from 2010 to 2015 to 
cover losses from the sale of imported natural gas to the users, i.e. the general population and 
heating plants. Gas prices charged to households  were increased by 285% on average in April 
2015 and a further 67% in May 2015, although full cost recovery on gas and heating tariffs is not programmed until April 2017.  
11. The production of biofuels is supported by VAT  and duty exemptions on imported machinery 
and equipment, zero-rated excise duty on bioeth anol, and exemptions from corporate income tax. 
The Law "On Electric Power Industry" was amended in June 2015, replacing earlier local content 
requirements with a premium payment on the feed-in tariff for "green" (i.e. alternative source) 
energy. The premium amounts to 5% when the loca l component ratio is at least 30%, rising to 
10% for a local component ratio of 50% or more, and is applicable to equipment and plants 
commissioned between 1 July 2015 and 31 December 2024. Local content requirements for 
manufacturers of agricultural machiner y have been in effect since May 2013. 
12. The Law "On Foreign Economic Activities" pr ovides the basic legal framework for the 
imposition of non-tariff measures. Activity licensing has not been required for the importation (or 
exportation) of any products since June 2015. However, alcoholic beverages and tobacco products 
are subject to import/export permits under separate legislation. Wine and spirits are also subject to minimum wholesale and retail prices, imposed only on domestic production in 2008, but 
extended to imports since 2014. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  13. The Cabinet of Ministers is authorized to estab lish lists of goods subject to import or export 
licensing and import/export quotas. In 2015, automatic licensing was applied to ozone depleting substances and products containing such substances (Montreal Protocol), optical polycarbonates and machinery for the manufacture of disks for laser-reading systems. Import quotas were 
enforced on coking and bituminous coal, coke and semi-coke during a seven-month period in 
2013. At present, import quotas (enforced through non-automatic licensing) are only applied in connection with safeguard measures on certain seamless steel pipes. Additional import duty, as a 
safeguard measure, is applied to tableware and kitchenware of porcelain. In response to a 
WTO panel's findings, a safeguard duty on certain motor vehicles was terminated on 
30 September 2015. Ukraine imposes no countervailing measures, but one investigation is on-going. Anti-dumping measures in force affect imports of certain goods from Belarus, China, 
Kyrgyz Republic, and the Russian Federation. 
14. As part of its WTO accession terms, Ukraine comm itted to reducing its export duties on live 
cattle, oilseeds, raw hides and skins, and scrap metal. Natural gas produced in Ukraine, and 
exported in liquefied or gaseous form, became subj ect to export duties in 2008. However, the tax 
was cancelled for exports to members of the Energy Community in 2014. Export duties were applied temporarily on certain cereals in the second half of 2011. A ten-year ban on the export of 
unprocessed timber came into force on 1 November 2015. For pine logs, the ban is applicable from 
1 January 2017.  
15. Ukraine has concluded free trade agreements wi th the EFTA States, the Former Yugoslav 
Republic of Macedonia, Montenegro, and Canada. Th e latter agreement is not yet in force. Within 
the Commonwealth of Independent States, Ukraine has ratified the Agreement on the CIS Free 
Trade Area and participated in some earlier common agreements, although de facto market access has largely been determined by the bilateral fr ee trade agreements between the constituents of 
the former Soviet Union. As Ukrainian tariffs are ge nerally low - nearly 38% of the tariff lines face 
no import duty on an MFN basis - the preferential margins offered through the FTAs are limited.  
16. Regarding the European Union, relations based on a Partnership and Cooperation Agreement 
(1998) took a step further with the launch of negotiations to reach an Association Agreement, 
including a Deep and Comprehensive Free Trade Area (DCFTA), in 2007. Provisional application of parts of the Association Agreement began on 1 Nove mber 2014, followed by full application from 
1 January 2016. The EU and Ukraine have agreed to  establish a free trade area over a period of 
maximum 10 years. Import duties on industrial products are generally eliminated up front, while 
import duties on agricultural products are ei ther eliminated immediately, gradually (over 
10 years), or with the use of tariff quotas. Ukraine w ill terminate its export duties in trade with the 
EU by 1 January 2024. The parties have not foregone the right to apply trade remedy legislation in 
bilateral trade, but a public interest test may be required before the imposition of measures. 
Ukraine may maintain a safeguard measure on passen ger cars imported from the EU for 15 years.  
17. Ukraine will be aligning its technical regulations and standards to those of the EU. In the 
future, an Agreement on Conformity Assessment and Acceptance of Industrial Products is to be 
concluded, ensuring that Ukrainian goods may circulate on the same conditions as EU products in a single market for the products covered by the agreement. Ukraine has also committed to 
aligning its SPS and animal welfare legislation with the EU aquis communautaire.  
18. The DCFTA provides for a mutual right of establishment in all sectors, including services, 
except for those recorded on a negative list. Uk raine is to implement the existing and future 
EU acquis in financial services, telecommunications, postal and courier services, and international 
maritime services. Once accomplished, Ukrainian services providers will have the same access to the internal market as EU suppliers. In government procurement (except defence-rated 
procurement), open and non-discriminatory mutual  access is to be achieved though Ukraine's 
gradual adoption of the EU acquis. Enforcement of intellectual property rights is to be based on 
EU internal rules which, once effectively applied, should improve IP protection in Ukraine. Under the DCFTA, Ukraine is to implement the most relevant EU legislation governing electricity and gas. 
For industrial subsidies, Ukraine is to set up a system of independent control of state aids similar 
to that of the EU, and particularly distortive su bsidies are to be eliminated. The DCFTA does not 
extend to agriculture and fisheries subsidies. 
19. Although many privatizations have been carried out since 1992, some 3,500 enterprises 
remain in public ownership, of which about 1,400 are economically active. Objects of "national WT/TPR/S/334/Rev.1 • Ukraine 
 
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  importance" for reasons of national security, public health, environmental considerations, social 
development and the like have been excluded from privatization. The public sector, accounting for 
approximately 37% of Ukraine's GDP according to official estimates, dominates sectors relating 
inter alia to infrastructure, mining, and energy. The economic performance of many SOEs is poor, 
their combined operational losses weigh heavily on the state budget, and accumulated liabilities 
could be a long term threat to the financial stability of the economy. The present government has embarked on a reform agenda including objectives such as budgetary consolidation and better 
transparency of budgetary expenditures, st rengthened corporate governance, corporate 
restructuring, and more transparent privatization. In the insurance sector, Ukraine has amended its legal framework in line with its WTO accession commitments and opened its market to branches of foreign insurance companies (effective since May 2013). 
20. WTO Membership locked Ukraine into a generally liberal and non-discriminatory trade 
regime towards the rest of the world. Through im plementation of the Association Agreement with 
the EU, Ukraine has chosen benchmarks for fu rther development and modernization of the 
Ukrainian economy according to EU standards. Nonetheless, political and economic reforms may 
face challenges from vested interests and corruption. In the short to medium term, Ukraine's economic performance will be determined by the pa th for resolving the conflict affecting parts of 
the country. However, in the long run, consistent and determined implementation of reforms will 
help lift the Ukrainian economy from its present doldrums towards its true potential. 
 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  1  ECONOMIC ENVIRONMENT 
1.1  Main Features  1.1.  Ukraine was exceptionally hard hit by the global financial crisis and, following a short-lived 
economic rebound in 2010-11, successively challenged with political instability, developments in 
the Crimea, and armed conflict in Eastern Ukraine. Since 2008, several loans from international 
financial institutions and donors were necessary to help weather one economic crisis after another. Ukraine is facing tremendous challenges in catching up with income levels elsewhere in Europe. 
The average per capita income was US$3,560 in 2014 – roughly 10% of the EU level – down from 
US$3,760 in 2013.
1 Demographics in Ukraine have not been favourable for economic development. 
The population has shrunk to 45.43 million (Janua ry 2014), from 51.9 million at independence in 
1991. 
1.2.  Richly endowed with fertile soils, agriculture has emerged as a key growth sector; this is also 
reflected in Ukraine's position as a major world ex porter of grains and oilseeds. Agriculture's share 
in the Ukrainian economy has been increasing steadily, reaching about 10.3% of GDP2 in 2014 
(Table A1.1) – unlike many countries, where agriculture shows a secular decline. Far from being 
an agrarian economy, Ukraine has long been highly urbanized owing to "forced industrialization" during Soviet Union times. Steel is traditiona lly the number one export, but Ukraine has also 
inherited a number of high-tech industries in av iation, aerospace and other sectors. The food 
industry has overtaken the machine-building, metallurgical and chemical industries as the leading industry in terms of output. This shift reflects a restructuring of the economy from heavy to light 
industries benefitting from growing demand fo r consumer goods. The manufacturing sector 
contributed about 11.4% to GDP in 2014. In the services sector, there have been no major 
changes among the sub-sectors in terms of their contribution to GDP. In 2015, wholesale and 
retail trade and repair of automobiles represente d 14.4% of GDP, and transport and storage 7.5% 
(Table A1.1). 
1.3.  The State continues to play a major role throughout the Ukrainian economy (section 3.4.8)
3, 
the reform of which is hampered by vested interests and corruption. Ukraine scores poorly in 
international surveys on corruption.4 A recent study by the Government of Ukraine concludes that 
"there is widespread agreement in Ukraine that corruption is pervasive and oppressive, that the business climate is severely hampered by an ov erbearing and opaque regulatory framework, and 
that the judiciary is ineffective in resolving commercial disputes in a consistent, timely and 
transparent manner".
5  
1.2  Economic Developments 1.4.  Ukraine acceded to the WTO in May 2008 with extensive commitments on trade in goods and 
services, and limited flexibilities and transitions vis-à-vis  the WTO rulebook. The ambitious trade 
reform package leading to WTO accession was completed amid a relatively benign external environment. The Ukrainian economy experienced a boom with real GDP growth averaging around 
7% in 2000-08, driven by investment (FDI) and consumption, and high commodity prices for 
metals. However, with a growing current account deficit and bank credit risks rising from a credit boom, the overheating economy was vulnerable to a hard landing.  
1.5.  The global financial crisis in 2008-09 led to  a deep recession in Ukraine (Table A1.1). Real 
GDP fell by 7.8% in the fourth quarter of 2008 (yea r-on-year), followed by a 20% drop in the first 
quarter of 2009. Foreign loans to cover a large current account deficit dried up and prompted a sharp devaluation in 2009 of the national currenc y, the hryvnia (UAH), from around Hrv 5.05/US$
6 
                                               
1 Ukraine is the second poorest country in Europe on a per capita PPP basis. World Bank online 
information. Viewed at: http://data.worldbank.org/country/ukraine  and 
http://data.worldbank.org/country/EUU . 
2 Including forestry  and fisheries. 
3 According to the IMF, Ukraine has 1,833 operational state-owned enterprises, with assets equivalent 
to about 50% of GDP, and contributing an  estimated 10% to GDP. See IMF (2015b). 
4 See, for example: Transparency Intern ational online information. Viewed at: 
https://www.transparency.org/country/#UKR ; and IMF (2015b), page 32.  
5 Government of Ukraine (2014).  
6 The exchange rate regime had been a manage d float since March 2005, according to the IMF. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 12 - 
 
  to Hrv 8.0/US$. The financial squeeze was intensified by massive outflows of hryvnia deposits from 
the banks and currency flight. 
1.6.  Like in many other countries, the recession in Ukraine bottomed out in the first half of 2009 
and growth resumed from a low base. Within the two-year period 2010-11, real GDP increased by 
about 10%7, a recovery of more than a half of the recession drop. Export-oriented industries such 
as metallurgy and the chemical industry benefitted from the devaluation and more favourable economic conditions abroad. Over the two years, industrial output increased by 21.2%, offsetting 
more than two-thirds of the crisis drop. 
1.7.  The recovery was supported by a set of measures within the framework of the Programme of 
Economic Reforms of the President of Ukrain e for 2010-14. The programme included public 
investments (such as infrastructure repair ahead of the European Football Championship 2012 
co-hosted by Ukraine) and improvements in the business environment. A new Tax Code entered 
into force in 2010 lowering the corporate income tax and VAT rates (to the current standard rate of 20%), a new Customs Code was adopted in 2012 streamlining the customs procedures, and 
Ukraine's double-taxation agreement with Cyprus (the premier source of inward FDI) was 
amended in an effort to address tax evasion. A pension reform was passed aligning the legal retirement age for woman with that for men at 60, as well as increasing the number of 
contributory years for pension eligibility.  
1.8.  Some measure of stability was thus restored in public finances. The State Budget for 2011 
was executed with a deficit of Hrv 23.6 billion (1.8% of GDP), compared with a deficit of 4.1% in 2009 (Table A1.1). By the end of 2011, the ratio of government and government-backed debt to 
GDP declined to 36.3% (down from 39.9% one year earlier).  
1.9.  By the second half of 2012, the Ukrainian economy had slipped back into recession, due to 
an unfavourable global economic environment and the completion of some large infrastructure 
projects. Overall, the economy posted 0.2% real GDP growth in 2012, with contractions notably in 
construction (down 8.3%), and agriculture (down 3. 9%, albeit after a record grain harvest in the 
previous year). The current account deficit widened to 8.2% of GDP in 2012.  
1.10.  In spite of mounting civil unrest in late 2013 (Euromaidan), the Ukrainian economy grew 
again in the fourth quarter of 2013 (up 3.4% year-on-year), mainly owing to another record 
harvest and growing retail sales. The National Bank  of Ukraine continued to peg the exchange rate 
of the hryvnia at Hrv 7.993/US$ (end of December), an overvalued rate according to the IMF, 
since the 2009 devaluation had been eroded by high real wage growth.
8 As a result, international 
reserves declined from US$24.5 billion on 1 January 2013 to US$20.4 billion by 1 January 2014.  
1.11.  The aggravation of the political and military  conflict, and deteriorating trade relations with 
the Russian Federation, took a heavy toll on  the Ukrainian economy in 2014. Annual GDP 
contracted by 6.8%9 in 2014, with industrial output dropping by 10.1%, retail sales by 12.1% and 
construction by 20.4%. Most affected by the sl ump was the Donbass region (Donetsk and Luhansk 
oblasts) with severe disruptions in the coal, steel and manufacturing industries.10 Tourism declined 
sharply after the crash of a Malaysian Airlines plane in July 2014. Furthermore, early in 2014, the economic and political situation led to a banking crisis with a large outflow of deposits, bank losses, and numerous banks not meeting regu latory requirements. A restructuring and 
recapitalization of the banking sector has since taken place (section 4.5.2.1). 
1.12.  Starting from February 2014, the National Bank of Ukraine (NBU) announced a gradual 
transition to a flexible exchange rate mechanism,  leading to a severe depreciation of the hryvnia 
against the US dollar in the course of 2014: the offi cial exchange rate of hryvnia to the US dollar 
stood at Hrv 15.8/US$ at end-December 2014. By year end 2014, Ukraine's consolidated balance-of-payments deficit reached US$13.3 billion, financed mainly at the expense of a 
draw-down of international reserves (a reduct ion of US$12.4 billion within one year). In 
                                               
7 Data provided by the authorities, excluding the Crimea.  
8 In 2012, a requirement to surrender 50% of export earnings was introduced, amongst other 
administrative measures, to support the exchange rate (IMF, 2013, p. 11).  
9 Excluding the Crimea. 
10 In 2012, the Donbass contributed about 16% to GDP. See IMF (2014), p. 6.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 13 - 
 
  December 2014, the Government approved a temporary import surcharge for 
balance-of-payments reasons, which was implemented from 25 February 2015 (section 3.2.2). 
1.13.  By early 2015, Ukraine plunged deeper into financial crisis. The disruptions in production 
and trade, loss of confidence in the banking system  and currency flight, amongst other factors, led 
to a further depletion of international reserves, as the NBU defended the exchange rate of the 
hryvnia. The NBU decided that from 5 February 20 15, the exchange rate would be determined by 
market forces on the interbank foreign exchan ge market of Ukraine. The exchange rate 
liberalization led to a short spell of severe fluctuations in the hryvnia which fell to Hrv 30 against 
the US dollar on 26 February 2015. By 1 March 2015, international reserves had dwindled to US$5.6 billion, covering less than one month of import requirements. 
1.14.  The Ukrainian Government arranged a new financial stabilization programme with the IMF, 
which was approved in March 2015 and provides about US$17.5 billion in financing over four 
years. The hryvnia-US dollar exchange rate subsequently stabilized at around Hrv 21–23/US$ following monetary tightening by the NBU. The foreign exchange market remained relatively stable 
during April-October 2015, which enabled the NBU to launch foreign exchange purchase auctions 
in September 2015 to accumulate international reserves.  
1.15.  In June 2015, the NBU started to gradually relax currency and capital restrictions
11 that had 
been introduced in 2014 and early 2015 to prevent ca pital flight and further depreciation of the 
hryvnia.12 Nonetheless, a number of restrictions on payments and transfers for current 
international transactions remain in place: (a) surrender requirements: 75% of foreign currency proceeds (effective from 23 September 2014); (b) co mpletion of export and import transactions 
(delivery to payment) within 90 days (effective from 19 November 2012); (c) prohibition of 
repatriation of dividends and proceeds from th e sale of securities, except sovereign bonds 
(effective from 3 December 2014); (d) limitation of  foreign currency withdrawal from current and 
deposit accounts of clients at cash desks and ATMs to the equivalent of Hrv 20,000 per day per 
client (effective from 4 September 2015)
13; and (e) limitation of foreign cash sales per person and 
per business day, not exceeding the equivalent of Hrv 3,000 per bank (effective from 
3 September 2015). 
1.16.  Inflation was low during 2012-13, but started to pick up in 2014 along with the exchange 
rate depreciation of the hryvnia. In early 2015, the consumer price index surged temporarily (up 61% in April year-on-year) reflecting the major exchange rate depreciation in February, and 
increases in energy tariffs. The National Bank of Ukraine tightened its monetary policy, raising the 
policy interest rate from 19.5% to 30%, effective from 4 March 2015. Since May 2015, a disinflation trend and stabilization of the foreig n exchange market have allowed the NBU to start 
easing its monetary policy stance. The discount rate was reduced to 27% on 28 August 2015 and 
then to 22% from 25 September 2015. According to th e authorities, the inflation rate in the period 
January-September 2015 is estimated at 49.9%, compared with the same period in 2014.  
1.17.  The March 2015 IMF programme is being supplemented by a reform programme to restore 
economic stability and sustainable growth (letter of intent), which includes a number of fiscal measures to reduce the budget deficit and the public debt.
14 
1.18.  The Government is in the process of tackling energy subsidies and the related Naftogaz 
losses and arrears, which significantly contributed to its rising fiscal deficit (Table A1.1). By 2014, 
the wider budget deficit of the Government, whic h includes Naftogaz, had reached over 10% of 
GDP. In April 2015, gas prices charged to househol ds were raised by 285% on average, followed 
by a 67% increase in heating tariffs in May 2015 and cushioned by assistance for vulnerable 
households. Nonetheless, Ukrainian gas tariffs are among the lowest in the region and remain 
                                               
11 See NBU Board Resolutions No. 354 of 3 June 2015; No. 581 of 3 September 2015 "on Regulating the 
Situation on the Monetary and Curre ncy Markets of Ukraine" and No. 718 of 22 October 2015 "on Amendments 
to NBU Board Resolution No. 581" (effective from 23 October 2015).   
12 Resolution No. 49 of 6 February 2014 "on Measures relating to Banks' Activities and the Conduct of 
Foreign Exchange Transactions". 
13 The limit was introduced at the equivalent of Hrv 15,000 by NBU Board Resolution No. 104 of 
27 February 2014 (effective 28 February 2014), as amended by NBU Board Resolution No. 581 of 
3 September 2015 "on Regulating the Situation on the Monetary and Currency Markets of Ukraine" (effective 
from 4 September 2015). 
14 This involves notably efforts to restructure the public debt. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 14 - 
 
  significantly below international cost prices. The Government has announced further increases of 
gas and heating tariffs (towards 75% of cost recovery by April 2016 and 100% by April 2017).15 
1.19.  Taxes on international trade, including import duties and export taxes, contributed 
approximately Hrv 12.6 billion, or 2.0%, to total government revenues in 2014 (Chart 1.1).16 In 
2015, international trade taxes were projected to rise to about Hrv 35 billion.17 This one-off 
increase reflects, for the most part, the import surcharge (section 3.2.2). By the end of December 2015, the import surcharge had raised Hrv 25 billion (around US$1billion) in 
government revenue.  
1.20.  Further fiscal consolidation measures include an increase in the royalty rates for natural 
resources (subsoil use taxes) in 2014, initially on a temporary basis, but extended through the amended 2015 State Budget (section 4.3.2). The Government has undertaken to align its royalty 
regime for natural resources with international best practice.
18 The Government has also 
undertaken to reform agricultural taxation and bring the preferential VAT regime for agriculture under the general VAT regime (section 4.1.3).  
1.21.  Ukraine's real GDP is estimated to have contracted by 15.8% in the first three quarters of 
2015 compared with the same period in 2014 (Table A1.1). The economic crisis has been accompanied by rising unemployment and declin ing real incomes. Nevertheless, "signs of 
stabilization are emerging", according to the IMF.
19 The government budget was virtually balanced 
over the first nine months of 2015 (albeit without taking into account the Naftogaz deficit). While the public debt was expected to increase to ov er 90% of GDP (mainly due to the exchange rate 
depreciation and bank recapitalization), it  is considered sustainable by the IMF. 
1.22.  The current account deficit had already declined significantly in 2014 (US$4.6 billion or 
3.5% of GDP, down from 9.0% of GDP in 2013). The deficit narrowed further in the first quarter of 2015 and moved into surplus in the second and third quarters: the accumulated deficit for the first 
nine months of 2015 was US$2 million.
20 The improvement was mainly due to lower imports, as 
exports remained weak. By October 2015, foreign exchange reserves had recovered to around US$13 billion (the equivalent of 2.8 months of imports), owing to the disbursement of 
IMF support, exchange rate depreciation, curre ncy and capital restrictions, and the import 
surcharge. The import surcharge expired on 1 January 2016 (section 3.2.2).  
1.23.  The IMF expects the economic decline to bottom out in 2015 and growth to reach about 2% 
in 2016, supported by returning consumer and in vestor confidence, better export performance, 
and a gradual easing of credit conditions. The IMF acknowledged that progress has been made 
regarding the rehabilitation of the banking system and that steps have been taken to improve the business environment to promote privatization and improve governance, but cautions that 
considerable further efforts in these areas remain critical for restoring robust and sustainable 
economic growth.
21 
                                               
15 IMF (2015b), p.16. 
16 The Government recently launched a new internet portal with public finance data to improve the 
transparency of government spending. See Mi nistry of Finance online information.  
17 IMF (2015b), p. 48. 
18 IMF (2015a), p. 95. 
19 IMF (2015b). 
20 The current account posted a deficit of US$537 mil lion in the first quarter of 2015, and a surplus of 
US$266 million and US$269 million in the second quarter and third quarter of 2015. 
21 IMF online information. Viewed at: https://www.imf.org/external/np/sec/pr/2015/pr15457.htm . WT/TPR/S/334/Rev.1 • Ukraine 
 
- 15 - 
 
  Chart 1.1 Government revenue, 2014 
(UAH billion and % of total revenue) 
Non-tax revenue
UAH 78.5 bn (12.3%)Other taxes
UAH 35.6 bn (5.6%)Taxes on income, profits, 
and capital gains, payroll 
tax, property tax
UAH 311.7 bn (48.7%)Taxes on international 
trade
UAH 12.6 bn (2.0%)
VAT
UAH 139 bn
(21.7%)
Excise taxes
UAH 45.1 bn (7.1%)
Other
UAH 17.2 bn (2.7%)Taxes on goods and 
services 
UAH 201.3 bn 
(31.5%)()
 
Source: IMF (2015b). 
1.3  Developments in Trade  
1.24.  Ukraine's trade in goods and services since 2008 has shown large fluctuations from year to 
year because of shocks and disruptions of econom ic activity. The dollar value of the trade flows 
was also influenced by several sharp currency devaluations.  
1.25.  Iron and steel have traditionally been the main export products and continue to play a 
major role in Ukraine's trade, accounting for 25.6% of total exports in 2014 (Chart 1.2 and 
Table A1.2). However, iron and steel export volumes and values have declined significantly in 
recent years, particularly since 2012. Agricultural  products, as a group, now occupy the first place 
in Ukraine's exports. Agricultural exports surged  from US$11.3 billion in 2008 to US$17.5 billion in 
2014, triggering a boom in Ukrainian agriculture, especially in the oilseeds, grains and poultry 
sectors.  
1.26.  The EU and the Russian Federation remain ed Ukraine's top export destinations during 
2008-14. However, trade data show some redirectio n of exports away from the Russian Federation 
and other CIS countries towards the EU and Asia, notably China and India (Chart 1.3 and Table A1.4). Merchandise trade between Ukraine an d the Russian Federation started declining in 
2013 as these countries became engaged in trade sanctions, followed by a massive fall in bilateral 
trade in 2014.
22 Products most affected by the drop  in bilateral trade between 2013 and 2014 
include gas, oil and petroleum products; iron and steel; tubes, road vehicles and other transport equipment (including railway rolling stock); mach inery, notably electric and power generating 
machines; and dairy products. 
1.27.  Ukraine had a trade deficit in goods during 2008-14, which reflected its high consumption 
and imports of fuel. Nevertheless, the fuel import bill was cut almost in half between 2011 and 
2014 (from US$28.6 billion to US$15.1 billion), due to both volume and price savings. 
Nevertheless, well over half of Ukraine's demand for natural gas was met by imports in 2013, sourced almost exclusively from the Russian Fede ration. Gas imports from the Russian Federation 
were interrupted in June 2014 following a dispute over the price of natural gas between Gazprom 
and Naftogaz. The dispute has prompted a shift in Ukraine's supply sources towards EU countries 
(Chart 1.4). Ukraine also recorded a sharp drop in gas imports from Kazakhstan, Turkmenistan and Uzbekistan, which is the main reason behind the fall in the share of Ukraine's imports from 
"other CIS countries" (1.4% in 2014, down from 13.3% in 2008) (Chart 1.3 and Table A1.5).  
                                               
22 Imports from the Russian Federation fell from US$23.2 billion in 2013 to US$12.7 billion in 2014; 
exports to the Russian Federation dropped from US$15.1 billion in 2013 to US$9.8 billion in 2014. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 16 - 
 
  1.28.  Disruptions in production, falling global commodity prices and further deterioration of trade 
relations with the Russian Federation continued to  weigh on Ukraine's export performance in 2015. 
Merchandise export values in the period Janua ry-September 2015 dropped by 33.5% compared 
with the same period in 2014, mainly reflecting  reduced exports of metallurgical and mineral 
products, machinery and equipment. Although Ukraine's agricultural exports were also affected, 
they were supported by a good harvest and im proved access to the EU market. Merchandise 
imports also declined sharply (by 36.2% during January-September 2015 compared with the same 
period in 2014), due to weak production activity, falling real household incomes, hryvnia 
devaluation, introduction of the import surcharge, and lower commodity prices. As a result, the deficit in Ukraine's merchandise trade continued to decline to US$2.0 billion in the January to September 2015 period (58.4% lower than in the corresponding period of 2014). 
1.29.  Ukraine is traditionally a net exporter of services, mainly owing to large surpluses in 
transportation; telecom, computer and information services; and other business services (Table A1.1). It is an important transit country for transporting natural gas and oil via Ukrainian 
pipelines. Its surplus for pipeline transport amounted to US$2.2 billion in 2014 (down from 
US$3.3 billion in 2013). The surplus for telecom, computer and information services increased from US$61 million in 2008 to US$1.46 billion in 2014. On the other hand, the surplus for travel in 
2008 (US$1.75 billion) has turned negative from 2011 onwards and increased to a US$3.45 billion 
deficit by 2014, as incoming tourism to Ukraine collapsed.  
1.30.  The surplus of Ukraine's foreign trad e in services narrowed to US$1.6 billion in 
January-September 2015, mainly on account of a lower surplus in transportation. The surplus for 
pipeline transport services decreased to US$1.6 b illion but remained the principal contributor to 
the overall services surplus, as the Russian Federa tion revoked restrictions on gas transit through 
Ukraine in March 2015. But weak economic activity  exerted a toll on exports of other transport 
services. The balance of travel services remained negative at US$2.5 billion during the 
January-September period of 2015, as incoming to urism remained weak and visitors' expenditures 
in dollar equivalents declined. However, the deficit for travel slightly narrowed compared with the 
corresponding period in 2014 amid subdued outwar d tourism, adversely affected by the hryvnia 
devaluation and falling real household incomes. 
1.31.  Remittances from Ukrainians living abroad are also an important contributor to the current 
account and a source of foreign currency. Remittanc es from abroad amounted to US$8.5 billion in 
2013 (almost 5% of GDP), mainly from the Russian Federation, the United States and EU member 
States. In 2014, remittances dropped to US$6.5 billion (Table A1.1).  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 17 - 
 
  Chart 1.2 Composition of merchandise trade, 2008 and 2014 
(%) 
2008 2014
(a)    Exports  (f.o.b.)
Ores and other 
minerals
5.5%
Manufactures
69.6%
Ores and other 
minerals
9.0%Manufactures
53.6%
Mining
13.4%Chemicals
5.2%Other semi-
manufactures
5.2%Transport 
equipment
2.8%Other
0.5%
Other mining
4.5%Agriculture
32.5%
Iron and steel
25.6%Non-electrical 
machinery
5.6%Other manf.
4.4%
Electrical 
machinery
4.8%
Total:  US$67.0 billion Total:  US$53.9 billion  
(b)    Imports (c.i.f.)
Chemicals
11.3%Transport 
equipment  
14.8%
Manufactures
59.3%Other manf.
6.8%
Electrical 
machines
5.2%
Other mining
4.2%Mining
30.9%
Iron and steel
4.1%Non-electrical 
machinery
9.9%Fuels
26.7%
Chemicals
16.7%Other mining
2.7%
Iron and 
steel
2.6%Fuels
27.8%
Mining
30.5%Agriculture
11.9%
Non-electrical 
machinery
8.1%Transport 
equipment  
4.8%
Electrical 
machines
8.0%Other
1.1%
Other semi-
manufactures
8.4%Other manf.
8.1% Agriculture
8.2%
Manufactures
56.6%
Total:   US$85.4 billio n Total:  US $54.4 b illion Other
1.7%Mining
13.0%
Chemicals
7.6%Other semi-
manufactures
4.8%
Other semi-
manufactures
7.2%Transport 
equipment
6.4%Other
0.5%
Other mining
7.5%Agriculture
16.9%
Iron and steel
38.0%Non-electrical 
machinery
5.3%Other manf.
3.4%
Electrical 
machinery
4.2%
 
Source: WTO Secretariat calculations, based on UNSD, Comtrade database (SITC Rev.3). WT/TPR/S/334/Rev.1 • Ukraine 
 
- 18 - 
 
  Chart 1.3 Direction of merchandise trade, 2008 and 2014 
(%) 
2008 2014
(a)    Exports (f.o.b.)
Americas
2.5%
Other Europe
0.7Africa 
9.3%Europe
38.9%Middle
East
8.0%
Russian 
Federation
18.2%EU (28)
31.6%
CIS
28.5%Other 
CIS
7.3% Turkey
6.6%
Belarus
3.0%Asia
12.5%Other Asia 4.1%
China 5.0%India 3.4%
Total:  US$67.0 billion T otal:  US$ 53.9 b illion
(b)    Imports (c.i.f.)
Europe  
37.9%EU (28)
33.8%
Belarus
3.3%
Russian 
Federation
22.7%Americas 
4.9%
Other Europe
4.1%China
6.6%Other Asia
8.8%
Other CIS
13.3%
CIS
39.3%Other 
2.5%
Europe  
43.6%EU (28)
38.7%
Other Europe
4.9%Russian 
Federation
23.3%Other CIS
1.4%
CIS
32.0%Americas 
5.5%
China
9.9%Other Asia
6.2%Other 
2.7%
Asia
16.1%
Belarus
7.3%
Total:   US$85.4 billio n Total:   US$54.4 billionAmericas 6.2%
Other Europe
2.8%
Asia
15.4%Africa 
5.8%
Europe
37.1%Middle East
8.9%
Russian 
Federation
23.5%EU (28)
27.3%
CIS
35.6%Other 
CIS
8.9%
Turkey
6.9%Belarus
3.1%Asia 
6.4%Other Asia 4.0%
China 0.8%India 1.5%
 
Source: WTO Secretariat calculations, based on UNSD, Comtrade database. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 19 - 
 
  Chart 1.4 Gas imports of Ukraine, 2013 and 2014 
Russian 
Federation
25.8 bcm 
(92.5%)Europe
2.1 bcm (7.5%)2013 2014
Russian 
Federation
14.5 bcm 
(74.4%)Europe
5.0 bcm 
(25.6%)
 
Note: Bcm refers to billion cubic meters. 
Source: Naftogaz Europe. Viewed at: http://naftogaz-europe.com/article/en/Gasimports2014 . 
1.4  Foreign Direct Investment 
1.32.  Foreign direct investment (FDI) into Ukraine was modest until 2005. Thereafter, FDI 
averaged US$7.8 billion per year during 2005-07,  and peaked at nearly US$11 billion in 2008 
(Chart 1.5). Inward FDI flows fell by 90% from 2013 to 2014, hitting its lowest level in 15 years. The decline is attributed mainly to the withdrawal of capital by investors based in the 
Russian Federation and Cyprus.
23 The stock of FDI reached US$79 billion in 2013, and fell to 
US$64 billion at the end of 2014. However, this apparent reduction (in US dollar terms) could be ascribed principally to the depreciation of the hryvnia.
24 The European Union (principally Cyprus, 
Germany, and the Netherlands) accounts for around 78% of the FDI into Ukraine. According to 
UNCTAD, the investments are predominantly in services, notably in financial intermediation and trade, due to the quick returns to investors offered by these sectors.
25 FDI in Ukrainian 
manufacturing industries is concentrated in the production of metals, food and beverages.  
1.33.  Outward FDI reached US$1 billion in 2008 and US$1.2 billion in 2012, but despite 
substantial fluctuations year-to-year, the flows have generally been modest. At the end of 2014, 
the stock of outward investment from Ukraine stood at US$9.7 billion, practically unchanged from 
the year before.26 Cyprus is the principal destination for outward FDI from Ukraine.27 Outward 
investments are primarily in enterprises providing engineering or real estate consultancy services. 
 
                                               
23 UNCTAD (2015). 
24 Measured against Ukraine's gross domestic product,  the FDI stock to GDP ratio jumped from 43.9% in 
2013 to 48.8% in 2014.  
25 UNCTAD (2012).  
26 All outward investment involving the use of foreign currency by Ukrainian residents is regulated 
according to the National Bank's Order No. 122 "on th e Approval of the Instruct ion for the Delivery of 
Individual Licences to Carry out Investments Abroad" of 16 March 1999.  
27 The original bilateral agreement between Ukraine and Cyprus on the avoidance of double taxation 
allowed for 0% withholding tax on paym ents of dividends, interest, and roya lties. A revised agreement in force 
since 1 January 2014 establishes withholding tax rates for interest payments (2%), dividends (5% or 15%), and for royalties (5% or 10%). WT/TPR/S/334/Rev.1 • Ukraine 
 
- 20 - 
 
  Chart 1.5 FDI in Ukraine, 1990s-2014  
(US$ million) 
02,0004,0006,0008,00010,00012,000
1990s 2000-04 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
010,00020,00030,00040,00050,00060,00070,00080,000
1990s 2000-04 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014FDI stockFDI flows
 
Source: UNCTAD Stat., and UNCTAD, World Investment Report 2015 . 
 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 21 - 
 
  2  TRADE AND INVESTMENT REGIME 
2.1  General Framework 2.1.  The Constitution of Ukraine of 28 Ju ne 1996, as amended and supplemented until 2014
1, 
proclaims Ukraine a democratic State with power divided between the legislative, executive and 
judicial branches of government (Article 6). Legislative power is vested in Ukraine's Parliament 
(the Verkhovna Rada of Ukraine), which consists of 450 People's Deputies elected by popular vote for five-year terms.
2 Parliamentary elections were last held on 26 October 2014.  
2.2.  The Verkhovna Rada promulgates legislation in the form of laws, resolutions and other 
legislative acts. The laws lay down the basic rules for, inter alia,  the exploitation of natural 
resources; the organization and use of domestic energy, transportation, and communication networks; and the protection of property and en trepreneurship. In addition, the Verkhovna Rada 
approves the state budget includ ing the budgeting procedure, the system of taxation, rules for 
Ukraine's financial and money markets, the level and composition of national debt, and the issue and circulation of state securities. The Verkhovna Rada determines the main directions of foreign 
and domestic policies, approves economic po licy programmes, develops antimonopoly and 
competition policy, establishes basic rules for the nationalization of property, and identifies state property not subject to privatization.  
2.3.  As Head of State, the President of Ukraine is the guarantor of state sovereignty, territorial 
indivisibility, and citizens' rights and freedoms. The President is elected directly by the people for a 
maximum of two consecutive five-year terms.
3 The President approves laws adopted by the 
Verkhovna Rada, and he may also issue decrees and directives in the areas of international 
relations, defence, and other issues (in accordance with Chapter V of the Constitution). He has the 
right to veto laws, return them to parliament for revision, or dissolve parliament under circumstances stipulated in Article 90 of the Cons titution. The mandate of the President includes 
the negotiation and conclusion of international tr eaties, many of which are subsequently presented 
to the Verkhovna Rada for ratification.
4 The President has the authority to appoint (or dismiss) 
certain officials.5 
2.4.  The Cabinet of Ministers of Ukraine, headed  by the Prime Minister, is formally proposed by 
the President and approved by the Verkhovna Rada. In addition to the Prime Minister, the Cabinet 
comprises a First Vice Prime Minister, Vice Prime Ministers, and Ministers that direct and coordinate the activities of 17 ministries and more than 40 state agencies, state services, and 
other central governmental bodies. Some of these entities report directly to the Cabinet of 
Ministers, while others are governed and coordinated by the Minister concerned (Table 2.1).
6 
Table 2.1 Trade-related stat e agencies, September 2015 
Coordinating authority Name of the state agency 
Cabinet of Ministers   Antimonopoly Committee 
 State Committee for Television and Radio 
Broadcasting 
 State Service for Food Safety and Consumer 
Protection  
Ministry of Economic Development and Trade  State Service of Export Control  
 State Intellectual Property Service  
 State Statistics Service  
 State Reserve Agency 
                                               
1 The 2004 Constitution was restored through a parliamentary resolution in February 2014. 
2 The Deputies' terms were changed from four to five years through Law No. 742-VII "On Restoring 
Certain Provisions of the Constitution of Ukraine" of 21 February 2014. 
3 The current President was elected on 25 May 2014. 
4 Article 13 of Law No. 1906-IV "On International Treaties" of 29 June 2004 regulates how international 
agreements become effective either through Presid ential Decree or by law of the Verkhovna Rada.  
5 The President appoints (or may dismiss) the Head of  the State Security Service, and one half of the 
members of the Council of the National Bank, and the Nati onal Council on Television and Radio Broadcasting in 
accordance with Article 106 of the Constitution. The Pres ident proposes candidates for Ministers of Defence and 
Foreign Affairs to the Verkhovna Rada. 
6 Cabinet of Ministers' Resolution No. 442 "On Optimization of Central Executive Bodies" of 
10 September 2014 (with amendments implemented in July-August 2015).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Coordinating authority Name of the state agency 
Ministry of Infrastructure  State Aviation Administration (SAA)  
 State Road Agency (Ukravtodor) 
 State Service for Transport Safety 
Ministry of Agrarian Policy and Food  State Agency of Fisheries  
 State Forest Resources Agency 
Ministry of Energy and Coal  Industry • State Inspectora te for Energy Supervision 
Source: Cabinet of Ministers' Resolution No. 442 "on Optimization of Central Executive Bodies" of 
10 September 2014, amended on 20 August 2015.  
2.5.  The Cabinet of Ministers implements econom ic and social development programmes, as well 
as policies with respect to foreign economic activity, customs, taxation, investment, prices, or financial regulation through the issuance of resolutions and orders. The Cabinet develops the draft 
law on the state budget and is responsible for the ultimate implementation of the budget.  
2.6.  The Ministry of Economic Development and Tr ade, together with its related agencies, is the 
principal institution responsible for the implementation of Ukraine's trade policy. However, Article 9 of the Law "on Foreign Economic Activity"
7 also assigns some trade-related responsibilities to other 
institutions and agencies, notably the National Bank of Ukraine, the St ate Fiscal Service, the 
Antimonopoly Committee, and the Intergovernmental Commission on International Trade (Table 2.2). Moreover, the Cabinet of Ministers decided in 2014 to set up the office of Trade 
Representative.
8 The role of the Trade Representative is  to promote the economic interests of 
Ukraine in foreign markets and to coordinate trade missions within Ukraine's diplomatic representations abroad.  
Table 2.2 The roles of state institutions an d agencies in the implementation of trade 
policy 
Name of institution Trade-related responsibilities 
Verkhovna Rada  Adopts and amends laws on foreign economic activity; 
 Approves the main directions of Ukraine's foreign policy; 
 Considers, approves and adapts the structure of state authorities 
responsible for regulation of foreign economic activity; 
 Ratifies international agreements in accordance with the Law "on 
International Treaties of Ukraine" and brings legislation into compliance with the rules established by ratified agreements; 
 Establishes special regimes of foreign economic activity in accordance 
with Articles 24 and 25 of the Law "on Foreign Economic Activity"; 
 Approves lists of goods subject to export and import prohibition in 
accordance with Articles 16 and 17 of the Law "on Foreign Economic 
Activity"; 
 Decides on the implementation of measures in response to any 
discriminatory/unfriendly acts of  Ukraine's trading partners by 
introducing a full or partial ban (tra de embargo); or by suspending MFN 
or preferential treatment. 
Cabinet of Ministers  Determines measures to implement th e foreign trade policy of Ukraine 
pursuant to its laws; 
 Coordinates trade-related activities of Ukraine's executive authorities 
and trade missions abroad; 
 Passes regulatory rules on foreign ec onomic activity as foreseen in the 
laws of Ukraine;  
 Conducts negotiations and concludes intergovernmental agreements 
concerning foreign economic activity, and ensures the implementation of 
such agreements; 
 Decides on the adoption of measures (licensing) in response to 
discriminatory/unfriendly acts of Ukraine's trading partners. 
                                               
7 Law No. 959-XII of 16 April 1991; the most recent amendments entered into force on 28 June 2015. 
8 Cabinet of Ministers' Resolution No. 550 of 16 Oc tober 2014. The Trade Representative is appointed by 
the Cabinet upon a submission by the Prime Minister an d proposal by the Minister of Economic Development 
and Trade. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 23 - 
 
  Name of institution Trade-related responsibilities 
National Bank   The custodian of gold and foreig n exchange reserves, conducting 
transactions with these reserves  and with investment metals; 
 Regulates Ukraine's payment and settlement systems, determining 
payment procedures and methods, in cluding for interbank payments;  
 Establishes and publishes the exchange rate of the hryvnia against 
foreign currencies; 
 Sets the conditions and procedures fo r hryvnias to be converted into a 
foreign currency; 
 Entitled to participate in the capital and in the activities of international 
organizations, of which Ukraine is a member, as well as in accordance 
with agreements between the National  Bank and foreign central banks;  
 Regulates imports and exports of capital, and may change transaction 
settlement periods for imported and exported goods.  
Ministry of Economic 
Development and Trade  Ensures the conduct of a consistent  foreign economic policy when 
economic operators engage in mark ets abroad, coordinates entities' 
foreign economic activity consistent with international Agreements and 
treaties;  
 Oversees the compliance of entities engaged in foreign economic activity 
with Ukrainian laws and the terms and conditions of 
international Agreements; 
 Conducts anti-dumping, anti-subsidy and safeguard investigations as 
prescribed by the laws of Ukraine;  
 Performs other functions in accordan ce Ukrainian laws and Cabinet of 
Ministers' Resolution No. 459 "on Issues of the Ministry of Economic 
Development and Trade" of 20 September 2014, as amended in 2015.  
Trade Representative  Lays out priorities and directions in  the development and formulation of 
Ukraine's trade policy, and ensures cooperation among institutions of executive power in trade matters;  
 Develops and implements a single foreign economic policy;  
 Represents Ukraine before the WTO, the Black Sea Trade and 
Development Bank, and other international economic institutions;  
 Analyses the compliance of legislation with WTO rules;  
 Monitors WTO Members' complia nce with their obligations.  
State Fiscal Service  Implements the national tax policy and policy regarding customs matters 
in accordance with Ukrainian laws. 
Antimonopoly Committee   Monitors the compliance with releva nt competition laws of entities 
engaged in foreign economic activity. 
Intergovernmental 
Commission on 
International Trade  Conducts effective state regulation  over foreign economic activity; 
 Initiates anti-dumping, anti-subsidy  or safeguard investigations and 
decides on the introduction of measures; 
 Decides on the introduction of measures in response to 
discriminatory/unfriendly acts of Ukra ine's trading partners in line with 
its mandate. 
Source: Article 9 of the Law "on Foreign Economic Activity" and Law No. 679 "on the National Bank of 
Ukraine" of 20 May 1999.  
2.7.  Regional programmes are implemented by loca l administrations at oblast, district or city 
(e.g. Kyiv) levels.9 Border trade and coastal commerce are supervised by the local authorities, who 
also oversee the functioning and operations of cu stoms offices within their territories. The local 
administrations operate with their own budgets, but are financially dependent on the central government as their revenue consists of transfers from the state budget or is derived from the 
collection of taxes whose nature and level are determined centrally. The heads of local 
administrations are appointed (or dismissed) by th e President upon submissions of the Cabinet of 
Ministers. Legislation passed by local administrations may be revoked by the President, or the 
head of a higher-level local administration, if considered contrary to the Constitution or the laws of 
Ukraine. The hierarchy of legislation in Ukraine is presented in Table 2.3. All legal acts and ratified 
international treaties are registered with the Ministry of Justice.  
                                               
9 Law No. 280/97 "On Local Self-Government" of 21 May 1997, as amended in 2015, regulates in detail 
the functions of local institutions. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 2.3 Hierarchy of legislation in Ukraine 
Legislative acts 
Constitution of Ukraine 
Constitutional Laws (laws amending the Constitution or laws adopted by nationwide referendum)  
Laws and codes of Ukraine 
International treaties accepted by the Verkhovna Rada 
Decrees and directives of the President 
Resolutions of the Verkhovna Rada 
Resolutions and orders of the Cabinet of Ministers 
Secondary legislation: 
Resolutions, directives, regulations, instructions an d orders issued by ministries, state agencies, or 
committees (within their competence) 
Legal acts adopted by local referendum 
Resolutions, orders and decisions of local stat e administrations or local government bodies 
Source: The Constitution of Ukraine and letter of th e Ministry of Justice No. H-35267-18 of 30 January 2009.  
2.8.  Laws, regulations, and administrative procedur es are published in one of the official gazettes 
(e.g. the Official Bulletin of Ukraine, the Governmental Courier, or the Bulletin of the Verkhovna Rada) within 15 days of adoption and signature of the President. Legislative acts of the Verkhovna 
Rada or the President become effective within 15 days of publication, while regulations of the 
Cabinet of Ministers are effective upon adoption.
10  
2.9.  Justice is administered by the courts, and their functions may not be delegated. The court 
system comprises a Constitutional Court, the Supr eme Court of Ukraine, and courts of general and 
specialized jurisdiction according to territory, specialization, and level. A number of changes were introduced in 2010.
11 At present, the unified system of general courts includes (i) local courts of 
first instance (district, urban and town courts of general jurisdiction, and specialized commercial 
and administrative courts at the regional level); (ii) appellate courts for the consideration of 
criminal, commercial and administrative cases; (iii) the highest specialized courts (cassation courts); and (iv) the Supreme Court of Ukraine. A special procedure for the review of judges of 
courts of general jurisdiction was introduced in 2014.
12  
2.10.  Domestic and foreign investors may refer their disputes with Ukrainian entities to the 
national commercial courts unless arbitration is stipulated to take place elsewhere according to an 
international agreement. A dispute is normally resolved within two months of the receipt of the 
claim.13 Appeals must be filed through the commercial court passing the judgement within ten 
days of the decision. Decisions of the Highest Commercial Court may be appealed to the Supreme Court, whose decisions are final. Fees for the filing  of lawsuits, appeals, cassation pleas, petitions, 
etc. are established pursuant to Cabinet of Ministers' Decree No. 7-93 "on State Duties" of 
21 January 1993, as amended in 2014.  
2.2  Trade Policy Objectives 
2.11.  After decades of centrally-planned industri al development within the Soviet Union, Ukraine 
as an independent nation favours market liberalization and economic reform as tools to raise living standards for its population and the further deve lopment of Ukraine's industrial, agricultural, 
scientific, technological, intellectual and cultural potential. Ukraine believes trade should be 
unhampered, based on transparent rules that are re spected by all its trading partners. The period 
of accession to the WTO was used to push domestic  reforms. Ukraine would like to be seen as a 
reliable, predictable partner for the entire international community. Its WTO Membership, followed 
by negotiations to forge a closer relationship wi th the European Union, has been pursued with a 
view to modernizing and harmonizing Ukraine's business legislation with best international practice, enhancing product standards and the compatibility of such norms across borders, and the 
creation of new, mutually profit able opportunities for trade.  
                                               
10 Presidential Decree No. 503/97 of 10 June 1997, as amended in 2007. 
11 Law No. 2453-VI "On the Court System and the Status of Judges" of 7 July 2010. 
12 Law No. 1188-VII "On Restoring Confidence in the Judicial System of Ukraine" of 8 April 2014. 
13 An extension may be granted, but only for 15 days. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  2.3  Trade Agreements and Arrangements 
2.3.1  WTO 2.12.  Ukraine became the WTO's 152
nd Member on 16 May 2008. Ukraine's wide-ranging 
commitments on market access for goods and services include participation in the Information 
Technology Agreement (ITA) from the date of accession and the Agreement on Trade in Civil 
Aircraft (since 2010). Upon accession, Ukraine also initiated negotiations to join the WTO Agreement on Government Procurement and participate as an observer in the 
GPA Committee.
14 Ukraine's commitments regarding tariffs and trade in services are detailed in 
Sections 3 and 4. The domestic procedure for Ukraine's ratification of the WTO Agreement on Trade Facilitation began in autumn  2015. On 4 November 2015, the Verkhovna Rada approved the 
required legislation, which was subsequently forwarded to the President of Ukraine for signature.
15 
Ukraine submitted its formal acceptance of th e Agreement to the WTO on 16 December 2015. 
Ukraine expects implementation of the Agreement to stimulate its foreign trade and reduce trade 
costs, thereby improving the competitiveness of Uk rainian businesses, in particular for small and 
medium-sized enterprises.  
2.13.  Ukraine joined the WTO as the Doha Development Agenda was well under way. As a 
Member, Ukraine is part of the group of recent ly acceded Members (RAMs), and would like their 
commitments and unique position to be recognized by other WTO Members. Ukraine is of the view 
that the completion of the agricultural negotiations in the Doha Round should contribute to more predictable and equitable rules for trade in agricu ltural products, with due account taken of food 
security, poverty reduction, and famine relief considerations. Ukraine would support a 
WTO approach to regulatory and transparency disciplines in the area of energy security. 
Recognizing the legitimate needs of Members to pu rsue high health, environmental, developmental 
or welfare standards for their inhabitants, Ukraine is also concerned that these efforts could lead to 
the erection of new trade barriers. Ukraine sees a particular value in the WTO in enforcing and 
enhancing the transparency of trade measures and policy instruments.  
2.14.  Since joining the WTO (and until November 2015), Ukraine provided more than 
460 notifications relevant to its WTO obligations. The notifications cover all aspects of its 
membership, although the majority of the co mmunications concern TBT (173) and SPS (110) 
matters (Table A2.1). Ukraine agreed during the accession negotiations to provide periodic reports as a Member on progress in privatization and on other issues related to economic reforms
16, but it 
has not yet provided any such reports.17 Referring to balance-of-payments difficulties, Ukraine 
imposed temporary surcharges on imports in 2009 and in 2015 (section 3.2.2). 
2.15.  Ukraine has thus far been involved in seven cases under the WTO Dispute Settlement 
Mechanism; four as a complainant and three as a defendant (Table 2.4). Ukraine has also reserved 
its rights as a third party or joined the consultations in respect of 10 disputes involving other WTO Members.
18  
                                               
14 The Committee on Gove rnment Procurement agreed to invite Ukraine to join the GPA on 
11 November 2015.  
15 Law "On Ratification of Protocol on Amendments to the Marrakesh Agreement Establishing the World 
Trade Organization". Viewed at: http://iportal.rada.gov.ua/en/news/page/news/News/118172.html . The law 
entered into force on 5 December 2015. 
16 WTO document WT/ACC/UKR/152, paragraph 39, 25 January 2008. 
17 Ukraine has provided notifications on the trading ac tivities of the state ente rprise Ukrspyrt (e.g. WTO 
document G/STR/N/15/UKR, 17 July 2014). 
18 These disputes concern (i) Australia – tobacco plain packaging (DS435, DS441, DS458, DS467); 
(ii) Russian Federation – motor vehicles (DS462); (iii) United States – anti-dumping methodologies (DS471); (iv) European Union – cost adjustme nt methodologies (DS474); (v) Russian Federation – commercial vehicles 
(DS479); (vi) Russian Federation – tariff treatment (DS485); (vii) European Union – certain measures relating 
to the energy sector (DS476); (viii) European Union – anti-dumping measures on biodiesel from Indonesia 
(DS480); (ix) Indonesia – safeguard on certain iron or steel products (DS490); and (x) Brazil – certain 
measures concerning taxation and charges (DS497). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 2.4 WTO dispute settlement cases involving Ukraine as respondent or 
complainant, 2010-15 
Dispute Raised by/against Actions Status 
Measures affecting 
importation and internal 
sale of cigarettes and alcoholic beverages Ukraine/Armenia Consultations requested on 
20 July 2010 under GATT 
Articles II:1, III:1, III:2 and III:3 (WT/DS411/1) Consultation stage 
Environmental charge Ukraine/Moldova Consultations requested on 
21 February 2011 under GATT 
Article III:1, III:2 and III:4 
(WT/DS421/1) Panel established, not yet 
composed 
Taxation of distilled 
spirits Moldova/Ukraine Consul tations requested on 
2 March 2011 under GATT Article III:2 (WT/DS423/1) Panel established, not yet 
composed 
Tobacco plain packaging Ukraine/Australia Consultations requested on 
13 March 2012 under Articles 
1.1, 2.1, 3.1, 15, 15.1, 15.4, 
16, 16.1, 16.3, 20, 1 and 27 
of the TRIPS Agreement; 
Article 2.1 and 2.2 of the TBT 
Agreement, Articles I and 
III:4 of the GATT Panel's work suspended 
on 29 May 2015 at the 
request of Ukraine 
(WT/DS434/16) 
Safeguard measures on certain passenger cars Japan/Ukraine Consultations requested on 
4 November 2013 under Articles 2.1, 3.1, 4.1 (a), 4.1 (b), 4.2 (a), 4.2 (b), 4.2 (c), 5.1, 7.1, 7.4, 8.1, 
11.1 (a), 12.1, 12.2 and 12.3 
of the Agreement on Safeguards and Articles II:1 (b) and XIX:I of the GATT Report(s) adopted on 
20 July 2015 with recommendation to bring measures into conformity (WT/DS468/R and 
WT/DS468/R/Add.1) 
Anti-dumping measures 
on ammonium nitrate Russian 
Federation/Ukraine Consultations requested on 
7 May 2015 under GATT 
Article VI and Articles 1, 2 (j), 
2.2, 2.2.1, 2.2.1.1, 2.4, 5.8, 
6.1, 6.2, 6.4, 6.5.1, 6.6, 6.8, 
6.9, 9.2, 9.3, 11.1, 11.2, 
11.3, 18.1 and Annex II of the 
Antidumping Agreement 
(WT/DS493/1) Consultation stage 
Measures affecting the 
importation of railway equipment and parts Ukraine/Russian 
Federation Consultations requested on 
21 October 2015 under GATT Articles I:1, III:4, X:3(a), XI:1, and XIII:1 and Articles 2.1, 2.2, 2.5, 5.1.1, 5.2.2, 5.2.3, 5.2.5, and 5.2.6 of the TBT Agreement (WT/DS499/1) Consultation stage  
Source: WTO Secretariat. 
2.3.2  Regional and preferential agreements 
2.3.2.1  European Union (EU) 2.16.  For the EU, Ukraine is defined as a priority partner within the European Neighbourhood 
Policy and the Eastern Partnership. From 1998 onwards, the Partnership and Cooperation 
Agreement between Ukraine and the EU provided  an extensive framework for the bilateral 
relationship. Efforts to expand the cooperation took a further step with the launch of negotiations 
to reach an Association Agreement, including a Deep and Comprehensive Free Trade Area 
(DCFTA), in 2007. The negotiations were finalized in late 2011. The agreement was initialled by both sides in 2012, and ratified simultaneous ly by the Verkhovna Rada and the European 
Parliament on 16 September 2014.
19 
                                               
19 Both parties signed the political provisions of the Association Agreement in March 2014, and the 
remaining provisions on 27 June 2014. The text of the Association Agreement has been published in the Official Journal of the European Union (Volume 57, L161, 29 May 2014). WT/TPR/S/334/Rev.1 • Ukraine 
 
- 27 - 
 
  2.17.  Provisional application of parts of the Association Agreement began on 1 November 2014. 
However, provisional application of Title IV of the Association Agreement (establishing the Deep and Comprehensive Free Trade Area) has been postponed until 1 January 2016. In the interim, the EU is providing autonomous trade preferences to Ukraine in accordance with Regulation 
No. 374/2014 "on the Reduction or Elimination of Cu stoms Duties on Goods Originating in Ukraine" 
of 16 April 2014. The preferences have been extended until the end of 2015.
20 
2.18.  Title IV ("Trade and Trade-Related Matters") of the Association Agreement (which 
establishes a Deep and Comprehensive Free Trade Area – DCFTA) comprises 15 chapters, 
25 annexes, and 2 protocols.21 Through it, Ukraine and the EU have agreed to establish a free 
trade area during a transition period of a maxi mum of 10 years. Import duties on industrial 
products are generally eliminated as soon as the DCFTA enters into force. Limited transitions 
apply, notably for the automobile sector in Ukraine. In agriculture, Ukrainian exports to the EU of 
36 items (cereals, pork, beef, poultry, etc.) will  be subject to duty-free access through tariff 
quotas, and the EU will eliminate customs duties gradually (over 10 years) for many other 
agricultural goods. Ukraine will phase out its ex port duties on goods exported to the EU over 
8 years (starting from 1 January 2016).  
2.19.  The DCFTA does not preclude the application of anti-dumping, countervailing, or safeguard 
measures on trade between Ukraine and the EU, but a public interest test may be carried out 
before the imposition of measures. Ukraine may maintain a safeguard measure on passenger cars imported from the EU for 15 years.  
2.20.  Ukraine will gradually align its technical regulations and standards with those of the EU.
22 
The establishment of a future Agreement on Conf ormity Assessment and Acceptance of Industrial 
Products should ensure that, for the products covered by it, Ukrainian goods may circulate under the same conditions as goods between EU memb er States. Ukraine has agreed to align its 
legislation on SPS and animal welfare with the EU acquis communautaire . A subcommittee on 
SPS matters will monitor progress on this fron t and provide a forum for addressing concerns.  
2.21.  The DCFTA provides a mutual right of establishment for suppliers in all sectors, including 
services, except in accordance with the reservations recorded in a negative list. In the areas of 
financial services, telecommunications, postal and courier services, and international maritime services, Ukraine will implement the existing and future EU acquis  a n d ,  o n c e  t h i s  h a s  b e e n  
accomplished, Ukrainian services providers will have the same access to the internal market as 
EU providers.  
2.22.  In the area of industrial subsidies, Ukrain e is to set up a system of independent control of 
state aids similar to that of the EU. Particularly distortive subsidies are to be prohibited. Ukraine 
and the EU will exchange information annually on the amount, type, and sectoral distribution of 
subsidies, and will provide additional details on specific subsidies or schemes on request. Agricultural and fisheries subsidies fall outside the scope of these rules.  
2.23.  Ukraine will gradually adopt the EU acquis  regulating government procurement. Once this 
work has been completed, mutual access for suppliers and services providers will be open and non-discriminatory, except in defence-related procurement. Ukraine's enforcement of intellectual property rights is to be based on EU internal rules. The DCFTA includes provisions on copyright, 
industrial designs, patents, and geographical indi cations (GIs) that are additional to the rights 
granted under the WTO TRIPS Agreement. All agricultural GIs are to be accorded the same high level of protection, and new products may be added to the list of protected GIs.  
                                               
20 Regulation (EU) No. 374/2014 initially applied until 1 November 2014 at the latest, but was extended 
through Regulation (EU) No. 1150/2014 of the European Parliament and of the Council of 29 October 2014. 
Tariff quotas for dairy products originating in Ukraine ar e applied in accordance with  Commission Implementing 
Regulation (EU) No. 1165/2014 of 31 October 2014. 
21 In hard copy, the Association Agreement comprises some 2,100 pages, of which the text of the 
agreement itself is about 160 pages. The European Commission has summarized the key features of the DCFTA, established under Title IV of the Association Ag reement, in a reading guide (see European Commission, 
2013). 
22 By November 2015, Ukraine had adopted 24 of the 27 technical regulations defined in the annex to 
the TBT Chapter of the Association Agreement. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 28 - 
 
  2.24.  Ukraine has already joined the Energy Community Treaty, and is thus obliged to implement 
the most relevant EU legislation governing electricity and gas. The DCFTA includes a chapter on trade-related energy issues based on four pillars relating to (i) energy pricing (market pricing of 
electricity and gas, and no charging of higher prices for exports), (ii) transport and transit 
(interruption or siphoning-off of goods is not allowed), (iii) establishment of an independent 
regulator for the gas and electricity markets, and (iv) non-discriminatory access to the exploration and production of oil and gas.  
2.25.  The DCFTA includes provisions for dispute settlement (Chapter 14) and mediation 
(Chapter 15). Unsuccessful consultations would lead to the establishment of an arbitration panel, formed by three experts appointed by the parties. Panel decisions, delivered within 120 days or earlier in urgent cases, are binding on the parties. However, disputes involving the interpretation 
of EU legislation would not be decided by an arbi tration panel. Instead, the panel would refer the 
matter to the Court of Justice of the European Union, who would issue the appropriate ruling.
23 
2.26.  In a number of areas, the closest cooperation between EU member States takes the form of 
ad hoc programmes or participation in specialized agencies.24 Ukraine has so far cooperated with 
EU agencies and programmes on the basis of bilateral agreements and memoranda of understanding. Protocol III of the Association Agreem ent sets out the core principles for Ukraine's 
participation in, and financial contributions to, such activities. An agreement for the association of 
Ukraine to Horizon 2020 (i.e. the EU framewor k programme for research and development) 
entered into force on 17 August 2015. Likewise , the agreement on Ukraine's participation in 
"Creative Europe", the framework for support to culture and audiovisual sectors in the EU, was 
signed on 19 November 2015.  
2.27.  A consultation mechanism has been set up between the EU, Ukraine and the 
Russian Federation for the purpose of addressing  concerns on the Russian side regarding the 
possible negative impact of the Association Agreemen t on its economic interests. Issues raised in 
the course of the consultations include technical regulations, SPS matters, and customs co-operation. However, no common understanding has been reached so far, and the trilateral 
consultations continue.  
2.3.2.2  European Free Tr ade Association (EFTA) 
2.28.  The free trade agreement between Ukraine and the EFTA States (Iceland, Liechtenstein, 
Norway, and Switzerland) was signed on 24 June  2010 and entered into force on 1 June 2012.
25 
The agreement covers trade in goods and services, and includes provisions on investment, 
government procurement, competition, and the protection of intellectual property. Industrial goods originating in Ukraine, including fish and othe r marine products, have been granted duty-free 
treatment by the EFTA States since the agreement entered into force in 2012. Imports into 
Ukraine of such goods from EFTA States are also largely duty-free, while most remaining tariffs will be eliminated within 10 years. A protocol on rules of origin (with seven appendices) set out 
rules of origin based on the Pan2 Euro-Mediterranean model, allowing the cumulation of materials 
originating in Ukraine, EFTA States or other "Pan-Euro-Med" countries. Processed agricultural products are also covered under the agreement (Annex II). Tariff concessions on basic agricultural goods are accorded in agreements between Ukraine and the three individual EFTA member States, 
and these bilateral agreements form an integral part of the FTA.  
2.29.  "Sensitive products", such as second-hand motor vehicles, are not part of the free trade 
regime. Ukraine may continue to apply export duties to goods destined to EFTA States within the 
limits set by its WTO commitments. EFTA States have agreed not to apply anti-dumping measures 
to Ukrainian exports.  
                                               
23 Article 322 of the Association Agreement. 
24 The EU has established more than 40 specialized ag encies and operates programmes, for example, in 
research and technological development, consumer protection, trade facilitation, and statistics. 
25 The agreement has 10 chapters, 15 annexes, and a prot ocol on rules of origin. A factual presentation 
of the FTA prepared by the WTO Secretariat is available in WTO document WT/REG315/1/Rev.1, 
26 September 2013. The full text of the agreement may be consulted at: http://www.efta.int/free-trade/free-
trade-agreements/ukraine . WT/TPR/S/334/Rev.1 • Ukraine 
 
- 29 - 
 
  2.30.  Ukraine's market access commitments in services are essentially identical to its 
commitments under the GATS, whereas the improvem ents accorded to Ukraine (relative to the 
MFN regimes provided under the GATS) vary from one EFTA member State to another.  
2.31.  The agreement includes provisions on dispute settlement. The parties have set up a Joint 
Committee to oversee the implementation of the agreement and to review any remaining barriers 
or other restrictive measures affecting mutual trade. The Joint Committee held its first meeting in May 2013. The agreement also establishes a sub-committee on rules of origin, customs 
procedures, and trade facilitation.  
2.3.2.3  Commonwealth of Independent States (CIS) 2.32.  The break-up of the Soviet Union in the early 1990s posed a tangible threat to extensive 
ties between the newly independent States in the areas of production and commerce within a 
pre-existing integrated market. Cooperation was particularly close in energy, metals, chemicals, 
and a range of semi-finished components for the production of final goods. However, relations 
were also complicated by a number of factors,  including that trade had generally not been 
conducted on the basis of free-market transfer pricing.  
2.33.  Numerous initiatives were taken to preserve and, to the extent possible, build on a high 
level of integration within the CIS, including the Agreement on Establishing an Economic Union 
(1993), the Production Cooperation Agreement (1993), the Agreement on the Free Trade Area 
(2011), the Agreement on a Single Agricultural Market (1998), and the formation of a Common Economic Zone (2003). However, Ukraine did not a ccede to most of these initiatives. Ukraine 
signed bilateral free trade agreements with Arme nia, Azerbaijan, Belarus, Georgia, Kazakhstan, 
the Kyrgyz Republic, the Republic of Moldova, the Russian Federation, Tajikistan, Turkmenistan, 
and Uzbekistan (Table 2.5). These agreements cove r trade in goods and target the elimination of 
all tariffs. The agreements stipulate national treatment in the application of internal taxes; 
requirements in respect of warehousing, storage,  transportation, and reshipment; and repayments 
and remittances. Bilateral protocols establish goods that would be exempt from the free trade provisions. Trade measures could also be introduced in situations mirroring the exceptions covered 
in Articles XX and XXI of the GATT 1994, or as a result of unilateral trade remedies (anti-dumping, 
countervailing duty, or safeguard measures). The rules of origin follow the Decision on Rules for the Determination of a Country of Origin of  Goods, approved by the CIS countries on 
20 November 2009.
26 "Direct purchase" and "direct shipment" rules are also applied, meaning that 
goods should be purchased from an enterprise re sident in the country of origin and transported 
directly from the exporting to the importing country. The bilateral agreements do not cover services, investment or government procurement.  
Table 2.5 Ukraine's free-trade agreements with  constituents of the former Soviet Union  
Partner Type of arrangement Date 
Partner Agreement signed Entry into force Notification 
date WTO document 
Armenia 07.10.1994 18.12.1996 17.06.2004 WT/REG171/N/1  
Azerbaijan 28.07.1995 02.09.1996 18.08.2008 WT/REG245/N/1  
Belarus 17.12.1992 11.11.2006 18.08.2008 WT/REG246/N/1  
Georgia 09.01.1995 04.06.1996 08.02.2001 WT/REG121/N/1  
Kazakhstan 17.09.1994 19.10.1998 18.08.2008 WT/REG247/N/1  
Kyrgyz Republic 26.05.1995 19.01.1998 15.06.1999 WT/REG74/N/1  
Rep. of Moldova 13.11.2003 19.05.2005 18.08.2008 WT/REG249/N/1  
Russian Federation 24.06.1993 21.02.1994 18.08.2008 WT/REG250/N/1  
Tajikistan 06.06.2001 11.07.2002 18.08.2008 WT/REG251/N/1  
Uzbekistan 29.12.1994 01.01.1996 18.08.2008 WT/REG253/N/1  
Turkmenistan 05.11.1994 04.11.1995 18.08.2008 WT/REG252/N/1  
Source: WTO Secretariat. 
                                               
26 The agreements with Turkmenistan  and Uzbekistan follow the "Rules for Identifying the Countries of 
the Commodities' Origin" of 24 September 1993.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  2.34.  Together with seven other leaders, Ukraine's Head of State signed the Agreement on the 
Free Trade Area on 15 April 1994.27 The agreement aimed at the creation of a free trade area with 
harmonization of trade legislation and technical regulations, coordination of economic policy, 
sectoral cooperation, and mutual development of science. In October 2011, the same 
eight countries signed the Agreement on the CIS Free Trade Area (CISFTA) at the level of State 
leaders. Ukraine's Parliament ratified the agr eement on 30 July 2012, and it entered into force 
between Belarus, Ukraine and the Russian Federa tion on 20 September 2012, as these were the 
first three countries to have ratified the agreemen t. The Agreement is currently also in force for 
Armenia, Kazakhstan, the Republic of  Moldova, and the Kyrgyz Republic.28 According to the 
parties, the agreement provides for the elimination of substantially all customs duties, and a common framework for rules of origin, sanitary and phytosanitary measures, technical regulations, 
trade remedies, government procurement, and dispute settlement.
29 The 1994 agreement has 
been terminated, but only for the countries that have ratified the new CIS Agreement.30 Belarus, 
Kazakhstan, and the Russian Federation formed the Eurasian Economic Union (EAEU) in 2014, 
aiming to create a single economic market. The EAEU has subsequently been enlarged to include 
Armenia (January 2015) and the Kyrgyz Republic (August 2015). These five countries participate in the CISFTA as a single entity.  
2.35.  Georgia withdrew from the Commonwealth of  Independent States on 18 August 2009, but 
maintained its right to remain a member of the CIS free trade area arrangements and the bilateral 
agreements. Ukraine's trade relations with Georgia continue to be governed by the bilateral trade 
agreement in force since 1996. Trade between Uk raine and Georgia is generally duty-free and 
quota-free except for sugar, where Ukraine levies  import duties ranging from 5% to 50%, and 
metal scrap, which is subject to Ukrainian export duties.  
2.3.2.4  Former Yugoslav Republic of Macedonia (FYROM) 
2.36.  Ukraine's free trade agreement with FYRO M was signed in January 2001 and entered into 
force on 5 July 2001. The agreement covers trade in goods, with separate chapters for (i) industrial goods; and (ii) agriculture, agricultural and fishery products.
31 Trade in industrial 
products between the parties has been fully liberalized since 1 January 2009. For agricultural 
goods, Ukraine and FYROM have exchanged tariff qu ota concessions in the form of in-quota duty 
elimination (22 products imported into Ukraine and 16 into FYROM). The TRQs were scheduled for renegotiation in 2010. On 30 May 2009, the Joint Committee established by the parties proposed 
full liberalization of the bilateral trade in good s subject to TRQs, while other agricultural goods 
would be subject to the MFN regimes of FYROM and Ukraine. The Government of FYROM adopted this decision in October 2009. The decision of the Government of Ukraine is pending.  
2.3.2.5  Montenegro 
2.37.  The free trade agreement with Montenegro was signed in November 2011 and entered into 
force on 1 January 2013.
32 The agreement, which has 5 chapters  and 5 annexes, covers trade in 
goods and services. Provisions for consultations and dispute settlement are also included.33  
2.38.  As the agreement entered into force, Monten egro eliminated all duties on Ukrainian goods, 
whereas Ukraine has exempted certain sensitive agricu ltural products (live animals (34 tariff lines) 
                                               
27 Ukraine applied the Agreement temporarily until 1996, when Ukraine's new Constitution made the 
entry into force of international treaties conditional up on ratification by the Verkhovna Rada. Other signatories 
were Armenia, Belarus, Kazakhstan, th e Kyrgyz Republic, the Republic of Moldova, the Russian Federation, and 
Tajikistan. The Russian Federation did not ratify the Agreement, thus it never entered into force with respect to the Russian Federation. 
28 WTO document WT/REG343/N/2, 18 March 2015, submitted by the Kyrgyz Republic. 
29 Articles 8 and 9 of the CISFTA allow the parties to use anti-dumping, countervailing, or special 
safeguard measures on intra-CISFTA trade under certain circumstances. Export duties may be maintained, but 
their reduction or elimination is to  be negotiated. Of significance to  Ukraine is also that Kazakhstan's 
exemptions to the free trade regime will be reduced from 238 to 4 tariff lines. 
30 WTO document WT/REG82/N/3, 7 June 2013, submitted by the Russian Federation. 
31 A factual presentation of the FTA by the WTO Secretariat was circulated in document 
WT/REG248/1/Rev.1, 13 April 2010. 
32 The implementation period for the phasing- in of concessions ended on 31 December 2013. 
33 A factual presentation prepared by the WT O Secretariat was circulated in document 
WT/REG338/1/Rev.1, 2 July 2014. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  and prepared foods (7 tariff lines)) from the free trade regime. Ukraine has also reserved the right 
to apply export duties within the limitations established through its WTO commitments, but only applies duties (at a rate of 18%) on exports of waste and scrap of cast iron and steel to preferential partners at present.  
2.39.  Trade in services under the agreement is governed by the GATS. According to Annex III of 
the agreement, which sets out the specific commitments, Ukraine retains its WTO commitments, while Montenegro provides additional market access for insurance services and road transport 
relative to its WTO schedule.  
2.3.2.6  Canada 2.40.  Canada and Ukraine launched negotiations in 2010 to reach a free trade agreement. The 
Canada-Ukraine Free Trade Agreement (CUFTA) was in itialled by both parties on 14 July 2015. It 
is not yet in force.
34 The CUFTA addresses trade in goods, ru les of origin and origin procedures, 
trade facilitation, TBT and SPS matters, government procurement, competition policy, monopolies and state enterprises, intellectual property pr otection, e-commerce, labour and environmental 
issues, and trade remedies and safeguards. The CUFTA also includes a framework for trade-related 
cooperation, exchange of information, and dispute settlement.  
2.41.  For industrial products, Ukraine will elimin ate import duties on 75.2% of the tariff lines 
when the agreement enters into force.
35 The remaining industrial tariffs are to be eliminated over 
a maximum period of seven years. The removal of tariffs is immediate upon  entry into force for 
fish and other marine products of Canadian origin. Import duties on agricultural goods are either eliminated upon entry into force of the agreement, phased out over seven years, or subject to 
tariff reductions (20%-50% below the MFN rate). A zero-duty tariff quota for frozen pork, certain 
pork offal and pork fat is set to increase from 10,000 tonnes per year to 20,000 tonnes after seven years. Tariffs on forestry products (5 %) are to be eliminated over 5 years.  
2.42.  Immediately upon entry into force of the agreement, Canada will remove its tariffs on all 
fish and other marine products, industrial products (except for passenger autos, to be phased out over seven years), and most agricultural imports from Ukraine. Agricultural goods subject to 
Canada's supply management system (i.e. dairy, poultry and eggs) are excluded from the CUFTA.  
2.43.  Among the institutional arrangements und er the CUFTA, the parties have agreed to 
establish a Committee on Trade in Goods and Rules of Origin, and subcommittees on agriculture and origin procedures. 
2.3.2.7  Free trade agreements under negotiation 
2.44.  Ukraine is currently engaged in negotiations to conclude free trade agreements with Serbia, 
Israel, and Turkey.  
2.3.3  Other agreements and arrangements 
2.45.  Ukraine is a beneficiary of the GSP schemes of Canada, the European Union, Japan, Turkey 
and the United States. The EU currently accords GSP treatment in accordance with EU Regulation 
No. 978/2012 of the European Parliament and of the Council of 25 October 2012.
36 The regulation 
entered into force on 1 January 2014. Ukrainian expo rters need form A preference certificates to 
claim GSP benefits. The certificates are issued by the local offices of the Ukrainian Chamber of Commerce and Industry. In principle, the GSP arrang ement is set to expire once Title IV of the 
Association Agreement establishing the Deep and Comprehensive Free Trade Area enters into 
force. Nevertheless it will co-exist with the DC FTA for two years, i.e. until the end of 2017.  
                                               
34 The preparatory process for signature involves inter alia  the legal alignment of provisions and 
translation of the agreement into Ukrainian and French.  
35 The information is drawn from a presentation prepared by Foreig n Affairs, Trade and Development 
Canada (see Government of Canada, 2015).  
36 The overhaul of the EU GSP scheme resulted in th e loss of preferences for some products, including 
railway and tramway cars. On the other hand, Ukraine's re lative position improved as the GSP is no longer 
available to countries such as China, the Russian Federation, Br azil, and Kazakhstan. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  2.46.  Ukraine signed a Trade and Investment Cooperation Agreement with the United States in 
2008. The agreement foresees the examination of bi lateral commercial issues in a joint Trade and 
Investment Council covering, for example, market access, intellectual property protection, VAT issues, and specific business disputes. At the council's meeting in 2012, a trade experts 
working group was established to ensure regular government-to-government contact between 
council meetings. As for GSP, the US Trade Prefer ences Extension Act of 2015, Title II authorizes 
duty-free treatment of eligible GSP imports retroactively from 31 July 2013 and until 
31 December 2017. Ukraine's exports to the United States within the GSP scheme amounted to 
US$24 million in 2014, or slightly less than 3% of its total exports to the United States during that year. Fully utilized, the scheme could have covered just over 10% of Ukraine's exports to the United States in 2014.  
2.47.  Ukraine participates in the GUAM Organization for Democracy and Economic Development 
together with Georgia, Azerbaijan, and Republic of Moldova. Turkey and Latvia are observers to 
the organization. The charter establishing the GUAM was signed in 2001. The trade-related 
components of the organizational framework include a business council as well as working groups 
on transport, trade and economics, powe r engineering, information science and 
telecommunications, and tourism. However, in prac tice the GUAM does not appear to involve the 
exchange of trade preferences among the particip ants beyond the market access granted through 
the bilateral free trade agreements between the participants.
37  
2.48.  Ukraine is also among the signatories of the Black Sea Economic Cooperation (BSEC) 
declaration.38 Despite the intent to establish a free trade area expressed in a 1997 declaration, no 
tariff preferences have been accorded within the BSEC framework so far. As noted in the 
1997 declaration, the gradual establishment of a free trade area should take account of each member's existing and future links with the EU. The BSCE provides a forum for cooperation in 
various areas, including banking and finance, and the exchange of statistics and other economic 
data. The Black Sea Trade and Development Bank began operations in 1999.  
2.4  Investment Regime  
2.49.  The establishment of a business in Ukraine re quires registration with the State Registrar, an 
official located at the executive committee of the city council or with the district authorities, in accordance with the Law "on State Registration of  Legal Entities and Natural Persons Engaged in 
Entrepreneurial Activity".
39 Registration as such is free of charge.40 The 2004 Civil Code stipulates 
that a legal entity may take the form of a joint stock company, limited liability company, additional 
liability company, general partnership, or limited partnership.41 In addition to the insertion in the 
Registry of Legal Entities and Natural Persons En trepreneurs, a new business may need to register 
with the State Fiscal Service (for payment of VA T) and the pension fund, open a permanent bank 
account, and notify the District Tax Inspectorate of the opening of the account. The World Bank notes that Ukraine has taken several steps in recent years to ease business start-ups, notably by 
reducing and eliminating minimum capital requirements
42, abolishing the requirement to have 
incorporation documents notarized, ending the need to register with the statistics office, and eliminating the initial registration fee for VAT taxpayers. Moreover, company seals are no longer mandated by law, although the use of such seals remains common practice. Incorporation should 
normally take three to four weeks from the time the process is initiated at the State Registrar.  
                                               
37 The "Agreement on Establishment of Free Trade Area among the GUUAM Participating States" of 
10 December 2003 is included in the list of RTAs not notified to the WTO (see document WT/REG/W/97 of 
10 November 2015).  
38 The other signatories of the 1992 declaration are Al bania, Armenia, Azerbaijan, Bulgaria, Georgia, 
Greece, the Republic of Moldova, Romania, the Russian Federation, and Turkey. 
39 Law No. 755-IV of 15 May 2003, which entered into force on 1 July 2004. Viewed at (in Ukrainian): 
http://zakon4.rada.gov.ua/laws/show/755-15state . 
40 Registration of amendments to the statutory documents is subject to a fee of Hrv 17 for natural 
persons and Hrv 51 for legal entities. Earlier fees for th e initial registration (Hrv 34 for individuals and Hrv 170 
for legal entities) were cancelled effective 15 April 2014. 
41 The Commercial Code was also enacted in 2004, with the intention to regulate business relationship 
matters not dealt with in the Civil Code. However, there appears to be a certain overlap between the two codes. 
42 No minimum amount of charter capi tal must be provided to establish a limited liability company. For a 
joint-stock company, the minimum capital requirement amounts to 1,250 minimum salaries (monthly). As of 1 December 2015, the minimum monthly salary was fixed at Hrv 1,378. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  2.50.  The entrepreneur is generally free to choose the type of business he (or she) would like to 
engage in. However, the Law "on Natural Monopolies" defines certain activities as public monopolies, notably pipeline transportation (of crude oil, petroleum products, natural gas and other substances), transmission and distribution of electricity, usage of railway infrastructure, air 
traffic control, centralized water supply, and waste dumps.
43 In addition, 30 business activities are 
subject to licensing in accordance with Article 7 of the Law "on Licensing of Types of Economic 
Activity" (Table A2.2).44 The licensing requirements affect, for example, banking and financial 
services; the market for securities; petroleum and natural gas; the generation, transmission, 
distribution and supply of electricity; the manufacture, distribution or trade in dangerous chemicals, medicines, or drugs; disposal of hazardous waste; encryption technologies; water 
supply; transportation of passengers, goods and hazardous waste; tour operator services; 
educational services; telecommunication services; and "foreign economic activity" (i.e. not foreign 
trade in general, but covering specific requirements that may be introduced for particular products
45). Operations involving alcoholic beverages, tobacco, arms, and military equipment are 
regulated in further detail under separate legislation.46 Unlike normal business registration 
certificates, which bear no time-limit, some activity licences may have limited validity (at least 5 years, but in principle renewable).  
2.51.  Ukraine's basic legal framework for investments dates back to the 1990s, but has 
undergone certain amendments since then. Law No. 1560-XII "on Investment Activities" of 18 January 1991 stipulates equal rights and conditions for domestic and foreign investors, and Law No. 93/96-VR "on the Regime of Foreign Investment" of 19 March 1996 regulates specific matters 
in relation to foreign investment such as the remittance of income and profits, repatriation of 
funds, and the protection of investors' rights.
47 Ukraine applies a "stabilization clause" in relation 
to foreign investment in the sense that less fa vourable conditions introduced through new or 
amended legislation may not be applied to existing investments for 10 years. 
2.52.  A company with foreign in vestment is defined as a legal structure set up under Ukraine's 
legislation with minimum 10% foreign participation in the entity's statutory fund.48 In certain 
circumstances, foreign investors may opt for the establishment of a representative office for the 
conduct of commercial as well as non-commercial activities.49 Except for banking and insurance, 
branches are generally not recognized under Ukrainian law.50  
2.53.  Ukraine's foreign exchange regulations (section 1.2) pose a certain number of complications 
for foreign investors. Some of these concerns were addressed in 201051, as requirements to effect 
investments exclusively through accounts with Ukrainian banks were lifted, and early repayment of loans granted by non-residents became possible. The mandatory registration of investments was 
also eliminated. However, it should be noted that investment protection is only available to 
registered investments as per Article 12 of the Law "on the Regime of Foreign Investment". At 
present, investment registration is effected by regional or city administrations further to Resolution 
                                               
43 Law No. 1682-III "On Natural Monopolies" of 20 April 2000 (as amended).  
44 Law No. 222-VIII of 2 March 2015, replacing Law No . 1775-III of 1 June 2000, as amended. The Law 
entered into force on 28 June 2015, and cancelled the licensing requirements for around 20 activities.  
45 Cabinet of Ministers' Resolution No. 1 "On Approval of Lists of G oods, which Exports and Imports are 
Subject to Licensing, and Quotas for 2015" of 14 January 2015. 
46 Law No. 481 "On the State Regulation of Production and Circulation of Ethyl Alcohol, Cognac and Fruit 
Alcohols, Alcoholic Beverages and Tobacco Products " of 19 December 1995 and Law No. 549-IV "On State Control over International Transfers of Products of Military Designation and Dual Use" of 20 February 2003.  
47 Other major laws rele vant to investments include Law No. 1457-III "On Removal of Taxation 
Discrimination Against Business Entities Formed on the Basis of Property and Funds of Domestic Origin" of 
17 February 2000; Law No. 697-XII "On Ownership of Property" of 7 February 1991; Law No. 40-IV "On Innovation" of 4 July 2002; Law No. 723/97-VR "On Financial Leasing" of 16 December 1997; and Law No. 997-XIV "On Concessions" of 16 July 1999.  
48 The provision facilitates the duty-free importation of machinery, equipment and other assets as part 
of the capital contribution of a foreign investor. Howeve r, the definition of a comp any with foreign investment 
does not extend to other legislation where the distinct ion between domestic and foreign ownership may be of 
importance, such as in the Law "On Stock Market". 
49 Representative offices are registered with the Mi nistry of Economic Develo pment and Trade against a 
fee of US$2,500. A permit from the Minist ry of Internal Affairs is needed for the office to use its official stamp. 
The representative office must also register with the tax authorities (if it intends to conduct any economic 
activity), the statistics office, and the pension fund, and hold a bank account (in hryvnias or foreign currency).  
50 Setting up business in Ukraine , guidelines prepared by Baker&McKezie, InvestUkraine.  
51 Law No. 2155-VI of 14 May 2010.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  No. 139 of the Cabinet of Ministers "on Adop tion of the Order of State Registration 
(Re-registration) of Foreign Investments and its Annulment" of 6 March 2013.  
2.54.  Investments in certain specific areas, such as the mining of mineral resources and the 
construction of infrastructure, are regulated under specialized legislation.52 Moreover, 
public-private partnership contracts are concluded further to Law No. 2404-VI "on Public-Private 
Partnership" of 1 July 2010. Investments in sp ecial economic zones and industrial parks are 
described in further detail in section 3.4.5.  
2.55.  Although Ukraine's legal framework generally treats domestic and foreign investors alike, 
some restrictions apply only to foreign investment. According to Article 117(2) of the Commercial Code
53, "foreign enterprises" (i.e. wholly-owned by  foreign capital) may not be established in 
industries "of strategic importance for the national security under the law". No attempt has been 
made to draw up a precise or exhaustive list defining the sensitive and strategically-important 
industries. However, it would appear to apply to the nuclear power industry, generation and distribution of electricity, Ukraine's space in dustry, railway transportation, the printing of 
banknotes and securities, etc. (Section 4). Specific limitations on foreign ownership apply in 
certain sectors, notably in media, operators of  gas transportation systems, and water supply.
54 
Moreover, professional activity in the stock market  must be carried out by a Ukrainian legal entity, 
and educational establishments (primary, secondary and higher education) must be headed by 
a citizen of Ukraine. Since 2014, investment restrictions apply to residents of the Russian Federation.  
2.56.  Ukraine's Schedule of Specific Commitments in Services under GATS stipulates that 
foreigners do not have the right to acquire agricultural land in Ukraine. At the moment, a 
moratorium is in place on the sale of all agricultural land or plots for agricultural use in Ukraine. However, foreigners may acquire non-agricultural land for the construction of business premises. 
Alternatively, land may be leased on long-term (up to 50 years) contracts. Articles 7 and 10 of the 
Forest Code prohibit foreign investor s from owning forests in Ukraine. 
2.57.  Ukraine has signed numerous bilateral ag reements on the avoidance of double taxation
55 
and/or in respect of the promotion and protection of investments.56 Although Ukraine does not 
                                               
52 Law No. 1039-XIV "On Production-Sharing Agreements" of 14 September 1999 and Law No. 1286-XIV 
"On Concessions for Construction and Operation of Motorways" of 14 December 1999.  
53 Law No. 436-IV of 16 January 2003 (as amended in 2015). The Law entered into force on 
1 January 2004.  
54 According to Ukraine's Services Schedule, foreign ownership in news agency services is limited to 
35%. A limitation of 30% in wholesale trade of book s, newspapers, and magazines expired 5 years after 
accession, i.e. in 2013. Law No. 3759-XII "On Television and Radio Broadcasting" of 21 December 1993 
stipulates that only Ukrainian legal entities and resi dents may be founders of br oadcasting organizations. 
According to Article 21 of the Gas Market Law (Law No. 329-VIII of 9 April 2015),  an operator of a gas 
transportation system should either be a wholly state-owned enterprise or a joint venture between a 
state-owned enterprise (51% ) and a foreign company controlled by resi dents of the United States of America 
or the European Energy Community (49%).  For further details, see Section 4.  
55 As of November 2015, Ukraine had concluded double taxation agreements with Algeria, Austria, 
Azerbaijan, Belarus, Belgium, Brazil, Bulgaria, Canada , China, Croatia, Cyprus, Czech Republic, Denmark, 
Estonia, Egypt, Finland, France, Geor gia, Germany, Greece, H ungary, Iceland, India, Indonesia, Iran, Israel, 
Italy, Jordan, Kazakhstan, Republic of Korea, Kuwait, Kyrgyz Republic, Latvia, Lebanon, Libya, Lithuania, 
former Yugoslav Republic of Macedonia, Mexico, Re public of Moldova, Mongolia, Morocco, Myanmar, 
Netherlands, Norway, Pakistan, Poland, Portugal, Roma nia, Russian Federation, Saudi Arabia, Singapore, 
Slovak Republic, Slovenia, South Africa, Sweden, Switzerland, Syria, Tajikistan, Thailand, Turkey, Turkmenistan, United Arab Emirates, United Kingdom, United States, Uzbekistan, and Viet Nam. In addition, Serbia and Montenegro were covered un der a tax convention signed with the Federal Republic of Yugoslavia in 
2001, and double taxation agreements concluded by the USSR were still in effect for Japan, Malaysia, and 
Japan.  
56 Ukraine has signed bilateral agreements on th e promotion and protection of investment with 
Argentina, Austria, Azerbaijan, Belarus, Bosnia and Herzegovina, Brunei Darussalam, Bulgaria, Canada, Chile, China, Congo, Croatia, Cuba, Czech Republic, Denmark, Eg ypt, Equatorial Guinea, Estonia, Finland, France, the 
Gambia, Georgia, Germany, Greece, Hungary, India, Indonesia, Iran, Israel, Italy, Japan, Jordan, Kazakhstan, Republic of Korea, Kuwait, Kyrgyz Republic, Latvia, Leba non, Libya, Lithuania, former Yugoslav Republic of 
Macedonia, Republic of Moldova, Mongolia, Morocco , Myanmar, Netherlands, Panama, Poland, Russian 
Federation, San Marino, Saudi Arabia , Singapore, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, 
Syria, Tajikistan, Turkey, Turkmenist an, United Arab Emirates, United Kingdom, United States, Uzbekistan, 
Viet Nam, Yemen, and the Fede ral Republic of Yugoslavia.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  utilize a model agreement, the bilateral treaties generally contain a most-favoured nation clause, 
protection against expropriation, and fair and eq uitable treatment. In the case of investment 
disputes, the agreements normally provide for recourse to the International Centre for Settlement of Investment Disputes (ICSID) or to an ad hoc tribunal constituted under the rules of 
UNCITRAL.
57 The ICSID Convention has been in force in  Ukraine since 7 July 2010. In addition, 
Ukraine is a party to the 1994 Energy Charter Treaty, the 1958 New York Convention, and the 1961 European Convention on International Commercial Arbitration.  
2.58.  Domestic arbitral proceedings undertaken by  the national commercial courts are governed 
by the provisions of Law No. 1701-IV "on Courts of Arbitration" of 11 May 2004. Law No. 4002-XII 
"on International Commercial Arbitration" of 24 February 1994 applies to disputes involving a foreign party and referred to international arbitration. The Law is complemented by the 2004 Civil 
Procedure Code regulating, inter alia,  the procedure for recognition and enforcement of foreign 
court decisions and international awards, and by the 1991 Commercial Procedure Code, which 
limits the types of disputes that can be submitted to domestic or international arbitration 
proceedings. International arbitration in Ukraine is either conducted through the International 
Commercial Arbitration Court or through the Maritime Arbitration Commission. Both bodies are located at the Ukrainian Chamber of Commerc e and Industry, but each body has its own 
arbitration rules.  
2.59.  In order to improve the investment image of Ukraine and attract investments for innovation 
and regional development, the President of Ukrain e approved the establishment of a State Agency 
for Investment and National Projects in 2011.
58 A separate unit (InvestUkraine) was set up within 
the agency as a one-stop shop to provide info rmation, legal advice, support, or consultancy 
services to prospective investors. The Cabinet of Ministers decided in 2014 to close the State 
Agency and to transfer its functions to the Ministry of Economic Development and Trade.59 The 
Ministry has established a working group to formulate initiatives on ways to attract foreign 
investment into Ukraine.  
2.60.  Ukraine's recent efforts to improve its investment climate have been picked up by standard 
international indicators. Ukraine ranked 96th in the World Bank's Doing Business 2015 Report60, up 
from 137th place two years earlier. The most notable improvements concern the payment of taxes, 
where Ukraine reduced the number of tax payments during a year from 28 to 5 in 2013, and in the registration of property, where Ukraine launched a new State Register of Property Rights to 
Immovable Property on 1 January 2013. However, in  the area of "getting electricity" the World 
Bank report describes a complex system for a warehouse to be connected to the grid of the local distribution utility, and Ukraine ranks 185
th out of the 189 economies surveyed. Despite the 
notable progress made, Ukraine still lags well behind many of its peers in the region.61 In 
Transparency International's Corruption Perception s Index 2014, Ukraine's score of 26 put it in 
(joint) 142nd place among the 175 economies in the sample.62  
                                               
57 Investment Treaty Arbitration 2014 , published by  Law Business Research Ltd. in association with 
Sayenko Kharenko  law firm, London, 2013.  
58 A law aimed at streamlining inve stment approvals and associated documentation entered into force 
on 1 January 2012 (Law No. 2623-VI "On preparation and implementation of investment projects according to the 'Single Window' Principle" of 21 October 2010).  
59 Resolution No. 442 of the Cabinet of Ministers of 10 September 2014. The Cabinet of Ministers issued 
an order (No. 290-p) on 31 March 2015, setting up a commission to oversee the closing of the state agency. As of November 2015, the commission was continuing its work as some of the state agency's enterprises had yet to be liquidated.  
60 World Bank (2014). 
61 In the same survey, the World Bank ranked Ukraine well behind Poland (32nd), Belarus (57th), the 
Russian Federation (62nd), and the Republic of Moldova (63rd).  
62 Transparency International (2014).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE 
3.1  Introduction 3.1.  Ukraine's new Customs Code entered into force on 1 June 2012.
1 By late 2013, the Cabinet of 
Ministers had issued 46 decrees and the Ministry of Finance 51 orders to implement the code. The 
law incorporated a number of provisions based on international best practice to facilitate customs 
clearance. Overall, the number of permits required in connection with customs clearance fell from 69 to 26 with the new Customs Code.
2 Goods could henceforth be declared at any customs office, 
and the law stipulated that goods should be cleared through customs in no more than 4 hours.3 
According to the Ukrainian authorities, the average clearance time amounted to 1 hour and 38 minutes for imports, and 41 minutes for export declarations, in October/November 2013.  
3.2.  The law provides for the use of electronic systems and technological solutions. All users are 
permitted to file declarations electronically irre spective of the customs procedure to be applied. 
Most supporting documents may also be submitted in electronic form, or within three days of customs clearance. As electronic customs declar ations are being processed immediately, users 
have been quick to adapt to the new paperless environment. The share of e-declarations in 
customs operations jumped from 12% in June 2012 to 83% before the end of 2013.  
3.3.  The Tax Code was also amended in 2012 to a llow electronic confirmation of goods exported 
from Ukraine's customs territory. Other amendments  eased the registration of motor vehicles and 
motorcycles processed electronically through customs and eliminated foreign exchange controls in connection with import and export operations. 
3.4.  Other tools to streamline customs operations included the application of risk management 
systems, resulting in a significant reduction in the incidence of cargos subject to inspection. In late 
2013, less than 4% of all declarations were set aside for verification.
4 The 2012 Customs Code also 
simplified procedures with respect to customs valuation (section 3.2.8.), the classification of 
goods, the determination of country of origin , and the establishment of customs warehouses, 
cargo terminals and duty-free shops. The law allows  the customs authorities to issue rulings upon 
request. Penalties do not apply if entities adhere to rulings that are subsequently cancelled. The 
2012 Customs Code also introduced a settlement procedure for customs violations.  
3.5.  The 2012 Customs Code envisages the introduc tion of the EU system of authorized economic 
operators (AEO), whereby traders are screened an d certified for customs security purposes. The 
AEO scheme is voluntary, but authorized operators may benefit from streamlined controls. As of 
November 2015, the appropriate procedures for the screening and approval of AEOs were still 
being developed. No AEOs have thus b een authorized in Ukraine so far.  
3.2  Measures Directly Affecting Imports 
3.2.1  Import procedures and requirements 
3.6.  Other than the 2012 Customs Code, key pieces of customs-related legislation include the Law 
"on Customs Tariffs of Ukraine" of 5 April 2001, La w No. 584-VI "on the Customs Tariff of Ukraine" 
of 13 September 2013, and the Tax Code of 2 December 2010.  
3.7.  The general procedures for the establishm ent of a business in Ukraine are outlined in 
section 2.4. Until June 2015, activity licences were required to engage in importation (or 
                                               
1 Law No. 4495-VI "Customs Code of Ukraine" of 13 March 2012 (as amended). The law replaced Law 
No. 92-IV of 11 July 2002.  
2 Thereafter, the number of permits needed rose to  34 despite a Cabinet instruction to the executive 
agencies to reduce red tape.  
3 In the past, declarants needed pe rmission from the customs administrati on to use an office other than 
the one at which they were registered.  
4 According to the Ukraine Chamber of Commerce, 70% of the goods cleared through customs in 2009 
were subject to inspection. Viewed at: https://www.pwc.com/ua/en/publicatio ns/2013/assets/acc_customs_code.pdf . WT/TPR/S/334/Rev.1 • Ukraine 
 
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  exportation) of certain goods, but such licences are no longer required.5 Prior permission is needed 
to engage in trade in alcoholic beverages and tobacco products (Table 3.1).  
Table 3.1 Goods requiring a permit for importing or exporting 
HS Product Licensing body Eligibility Cost of licence 
2207, 
2208 202900, 2208 208900 Ethyl alcohol, cognac 
spirits, fruit spirits  Ministry of Economy 
 Only designated 
state enterprises  UAH 780 
2204, 
2205, 
2206, 
2208 Alcoholic beverages: 
Products obtained by 
alcoholic fermentation of 
materials containing 
sugar or produced on the 
basis of food alcohol with 
an ethyl alcohol content 
higher than 1.2% vol.  Ministry of Economy  All agents of 
economic activity UAH 780 
2402, 
2403  Tobacco products: 
Cigarettes, cigarettes with a cardboard holder, cigars, cigarillos and also pipe tobacco, snuff, chewing tobacco and 
other products from 
tobacco or its substitutes, which influence the physiology of a person while consuming them.  Ministry of Economy 
 All agents of 
economic activity  UAH 780 
Source: Ministry of Economic Development and Trade Order No. 42 of 14 February 2012, based on Article 16 
of Law No. 959-XII "on Foreign Economic Activity" of 16 April 1991.  
3.2.2  Ordinary customs duties 
3.8.  Ukraine bound all tariff lines upon accession to the WTO. Most tariffs were bound at 
ad valorem  rates (96% of all tariff lines), with the incidence of ad valorem  bindings increasing to 
well over 99% with full implementati on of all tariff commitments (in 2013).6 Beer, sparkling wine, 
and some tobacco products remain bound at specific rates (€ per unit). For two tariff lines (certain 
compound alcoholic preparations), the binding is expressed as an alternate (mixed) rate – specific 
duty or ad valorem , whichever is lower.  
3.9.  Ukraine has bound its tariffs at 6.1% on average; 10.8% in agriculture (WTO definition) and 
4.9% for non-agricultural products (Table 3.2). Ukraine joined all the sectoral initiatives 
("zero-for-zero" and "chemical harmonization") except for beer, and participates fully in the plurilateral Agreement on Trade in Civil Aircraft (since 2010) as well as in the Information 
Technology Agreement. As a result, nearly 30% of all Ukrainian tariff lines are bound at zero on an 
MFN basis. More than 99% of the agriculture tariff lines are bound at rates that do not exceed 20%, and 95% of the tariff lines in manufacturing ar e bound at 15% or less. Peak tariffs exist for a 
limited number of products, notably sugar (50%) and sunflower oil (30%).  
3.10.  In October 2011, Ukraine notified the WTO that it was reserving its rights under 
GATT Article XXVIII:5 to renegotiate its Goods Schedule during 2012-14.
7 A reservation list, 
comprising 371 tariff lines, was submitted in August 2012.8 A large number of WTO Members did 
not respond favourably to this request. No negotiations took place, and Ukraine announced in the 
WTO General Council in October 2014 that it was withdrawing its reservation list.9 Ukraine has also 
                                               
5 Law No. 222 "On Licensing of Types of Economic Activity" of 2 March 2015 entered into force on 
28 June 2015 and cancelled the activity licence requ irements for laser-readable discs and matrices; 
holographic protection elements; narcotics, psychotrop ic substances and precursors; and cryptosystems and 
means for cryptographic protection.  
6 Spirits were bound at specific rates upon accession,  but the bound rates were reduced to zero in 2011.  
7 WTO document G/MA/262, 9 November 2011. 
8 WTO document G/SECRET/34, 12 September 2012. Although Ukraine identified the tariff lines on 
which it was seeking changes in the bound rates, it never specifically proposed  any new bound rates.  
9 WTO document WT/GC/M/153, 2 December 2014.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  invoked its rights under GATT Article XXVIII:5 for the period 2015-17, but has not taken any 
further steps thus far.  
Table 3.2 Structure of MFN tariffs in Ukraine, 2015 
(%) 
  Applied 
tariffs Applied tariffs + 
2015 import 
surcharge Final 
bounda 
1. Bound tariff lines (% of all tariff lines)   100.0 
2. Simple average tariff rate 4.9 10.9 6.1 
 Agricultural products (WTO definition) 9.6 19.3 10.8 
 Non-agricultural products (WTO definition) 3.6 8.7 4.9 
 Agriculture, hunting,  forestry and fishing (ISIC 1) 5.3 14.9 8.0 
 Mining and quarrying (ISIC 2) 3.4 8.1 6.7 
 Manufacturing (ISIC 3) 4.9 10.7 6.0 
3. Duty-free tariff lines (% of all tariff lines) 37.9 2.0 28.4 
4. Simple average rate of dutiable lines only 7.8 11.2 8.6 
5. Tariff quotas (% of all tariff lines) 0.04 0.04 0.04 
6. Non- ad valorem  tariffs (% of all tari ff lines)  1.0 1.0 1.0b 
7. Non-ad valorem  tariffs with no AVEs (% of all tariff lines) 0.2 0.2 0.2 
8.  Domestic tariff peak s (% of all tariff lines)c 6.1 0.2 4.3 
9.  International tariff peaks (% of all tariff lines)d 3.1 17.7 4.5 
10.  Overall standard deviation of applied rates 6.0 7.2 6.1 
11. Nuisance applied rates (% of all tariff lines)e 7.6 0.1 3.5 
a For the purpose of comparison between applied MFN 2015 and the final bound rates, the final bound 
rates (HS 2007 nomenclature) are aligned with the 2015 applied tariff schedule (HS 2012 nomenclature) by the Secretariat. 
b The incidence of non- ad valorem  tariff lines is 0.2% of all tariff lines according to the bound tariff 
schedule, drawn up in the HS 2007 nomenclature (see footnote 11).  
c Domestic tariff peaks are defined as those exceed ing three times the overall simple average applied 
rate. 
d International tariff peaks are defined as those exceeding 15%. 
e Nuisance rates are those greater than zero, but less than or equal to 2%. 
Note: The 2015 tariff is based on the HS 2012 nomenclature consisting of 10,460 tariff lines (at 10-digit 
tariff line level). Calculations include AVEs (based  on 2014 imports), as available, provided by the 
Ukrainian authorities. 
Source: WTO calculations, based on IDB data provided by the Ukrainia n authorities and CTS databases. 
3.11.  At present, goods are subject to customs duties according to Law No. 584-VII "on Customs 
Tariff of Ukraine" of 19 September 2014. Import s from countries that are not Members of the 
WTO or that do not have a preferential trade agreement with Ukraine are assessed at the "full" 
rate of customs duty.10 According to the Ukrainian authoritie s, the "full" rates exceed the MFN 
rates for 13-14% of the tariff lines, and are otherwis e identical to the MFN rate of import duty. All 
applied MFN import duties are ad valorem  except for beer, wine, cigarettes, and a few other 
tobacco products.11 Compound ( ad valorem /specific) duties are not used. Article 274 of the 2012 
Customs Code authorizes the application of seasonal duties, but no seasonal duties are currently in place.  
3.12.  Ukraine reduced its applied MFN rates betw een 2008 and 2013 with the phasing-in of its 
WTO tariff commitments. However, as the applied rates were low from the outset, Ukraine's applied rates have generally not changed signific antly since 2008. The simple average MFN import 
duty in Ukraine is currently 4.9%; 9.6% for agri cultural products (WTO definition) and 3.6% for 
                                               
10 Some countries that are not members of the WTO are nevertheless granted MFN treatment by 
Ukraine, namely Algeria, Bosnia and Herzegovina, Iran, Iraq, Lebanon, Libya, San Marino, Serbia, and Syria.  
11 The customs tariff of Ukraine is aligned with the no menclature of th e integrated tariff (TARIC) of the 
European Union. As TARIC accords separate tariff li nes to a considerable number of wines of protected 
geographical designation or appellation of origin, Ukrain e's current tariff establishes specific rates of duty for 
sparkling wines (6 tariff lines) and other wines (96 line s). In Ukraine's Goods Schedule, which was drawn up in 
HS 2007 nomenclature, the same products are covered by a total of 6 tariff lines; 3 for sparkling wine and 3 for other wines. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 39 - 
 
  manufactured goods (Table 3.3). Nearly 38% of th e tariff lines are duty-free, and a further 28% 
are subject to rates of 5% or less (Chart 3.1). Except for sugar, which is subject to 50% import 
duty, and sunflower seed oil (30%) applied tariffs  do not exceed 20% for agricultural products 
(Table A3.1).12 For non-agricultural products, the average applied MFN tariff is 10% or higher only 
for clothing, footwear, various accessories (HS 65 to 67), and articles of animal gut (HS 42).  
Table 3.3 Ukraine's applied MFN tariff summary, 2015 
 Number 
of lines Average 
(%) Range 
(%) Share of 
duty-free 
lines  
(%) Share of 
non- ad 
valorem  
lines  
(%) SDa Averages 
with 2015 
import 
surcharge 
Total 10,460 4.9 0-283.2 37.9 1.0 6.0 10.9 
HS 01-24 2,610 8.5 0-283.2 22.8 4.0 8.9 18.5 
HS 25-97 7,850 3.7 0-25 42.9 0.0 4.1 8.4 
By WTO category        
WTO agricultural 
products 2,193 9.6 0-283.2 14.9 4.8 9.1 19.3 
Animals and 
products thereof 363 11.5 0-20 6.6 0.0 5.1 21.5 
Dairy products 153 10.0 10-10 0.0 0.0 0.0 20.0 
Fruit, vegetables, 
and plants 536 10.8 0-20 13.2 0.0 6.4 20.8 
Coffee and tea 55 7.6 0-20 21.8 0.0 5.0 17.6 
Cereals and 
preparations 234 11.8 0-20 3.4 0.0 6.1 21.8 
Oils seeds, fats, oil 
and their products 199 8.6 0-30 17.6 0.0 7.0 18.4 
Sugars and 
confectionary 44 15.8 5-50 0.0 0.0 17.5 25.8 
Beverages, spirits 
and tobacco 334 6.7 0-283.2 21.6 31.4 16.9 16.7 
Cotton 6 1.2 0-5 50.0 0.0 1.8 6.2 
Other agricultural 
products, n.e.s. 269 6.0 0-20 37.9 0.0 6.8 13.9 
WTO non-
agricultural 
products 8,267 3.6 0-25 43.9 0.0 4.1 8.7 
Fish and fishery 
products 541 2.9 0-20 57.1 0.0 4.2 12.9 
Minerals and metals 1,588 2.9 0-20 51.8 0.0 3.9 7.9 
Chemicals and 
photographic supplies 1,385 3.2 0-6.5 37.6 0.0 2.8 7.8 
Wood, pulp, paper 
and furniture 447 0.6 0-12 93.5 0.0 2.2 5.5 
Textiles 928 3.9 0-12.5 32.4 0.0 3.8 8.8 
Clothing 348 11.4 0-12 0.9 0.0 1.7 16.4 
Leather, rubber, 
footwear and travel 
goods 288 6.2 0-25 18.8 0.0 4.4 11.2 
Non-electric 
machinery 991 2.2 0-10 50.2 0.0 2.7 7.0 
Electric machinery 597 3.6 0-25 44.4 0.0 4.1 8.6 
Transport 
equipment 336 5.3 0-20 32.7 0.0 4.6 10.2 
                                               
12 For goods subject to specific duty rates (€ per litre for wines, per 1,000 cigarettes, or per kilogram for 
other tobacco products), th e effective tariff depends on the import  price and may be higher than 20%. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 40 - 
 
   Number 
of lines Average 
(%) Range 
(%) Share of 
duty-free 
lines  
(%) Share of 
non- ad 
valorem  
lines  
(%) SDa Averages 
with 2015 
import 
surcharge 
Non-agricultural 
products, n.e.s. 719 4.9 0-25 36.7 0.0 4.4 9.0 
Petroleum 99 1.9 0-10 68.7 0.0 3.1 4.1 
a Standard deviation. 
Source: WTO calculations, based on IDB data provided by the Ukrainia n authorities and CTS databases. 
Chart 3.1 Breakdown of applied MFN tariffs, 2015 
Number of tariff lines 
(37.9)
(28.2)
(23.3)
(7.4)
(2.9)
(0.1) (0.2)
05001,0001,5002,0002,5003,0003,5004,0004,500
0 0-5 >5-10 >10-15 >15-20 >20-25 >25 
Note: Figures in parentheses indicate the share of total lines. Calculations include the non- ad valorem 
tariffs. AVEs are not available for some tariff lin es (representing 0.2% of  total tariff lines).  
Source: WTO calculations, based on IDB data provided by the Ukrainian authorities.  
3.13.  As described in section 2.3, Ukraine has concluded free trade agreements with the European 
Union, EFTA States, the Commonwealth of Indepe ndent States, Georgia, the former Yugoslav 
Republic of Macedonia, Montenegro, and Canada (Table 3.4). Vis-à-vis  Ukraine's CIS partners, all 
goods enter free of duty except for white sugar (HS1701991000) from Belarus, Kazakhstan, and 
the Russian Federation, and exclusions for the Re public of Moldova concerning sugar beet seed 
(HS1209100000), lactose and lactose syrup (HS1702) , and cane or beet sugar and chemically 
pure sucrose in solid form (HS1701).13  
Table 3.4 Tariffs under preferential agreements, 2015 
 Simple average tariff rate (%) Duty-free rates as a percentage of 
total tariff lines in each category (%) 
Overall WTO 
agri. WTO non-
agr. Overall WTO 
agri. WTO non-agr. 
MFN 4.9 9.6 3.6 37.9 14.9 43.9 
DCFTA (EU) 2.7 7.5 1.1 70.9 35.6 82.6 
EFTAa        
 Iceland 1.7 7.1 0.3 78.5 17.7 94.7 
 Norway 1.7 7.3 0.3 78.5 17.6 94.7 
 Switzerland 1.7 7.4 0.3 78.4 17.2 94.7 
CIS        
                                               
13 The imports excluded from the free trade regime are subject to MFN rates of import duty, i.e. 50% for 
white sugar and other sugar within  HS1701, and 5% for sugar beet seed, lactose and lactose syrup.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 41 - 
 
   Simple average tariff rate (%) Duty-free rates as a percentage of 
total tariff lines in each category (%) 
Overall WTO 
agri. WTO non-
agr. Overall WTO 
agri. WTO non-agr. 
 CIS FTA        
 Armeniab 0 0 0 100 100 100 
 Belarus 0.0c 0.0c 0 100.0c 100.0c 100 
 Kazakhstan 0.0c 0.0c 0 100.0c 100.0c 100 
 Kyrgyz Republic 0 0 0 100 100 100 
 Republic of Moldova 0.1 0.3 0 99.7 98.6 100 
 Russian Federation 0.0c 0.0c 0 100.0c 100.0c 100 
 Azerbaijan 0 0 0 100 100 100 
 Tajikistan 0 0 0 100 100 100 
 Turkmenistan 0 0 0 100 100 100 
 Uzbekistan 0 0 0 100 100 100 
Other FTAs        
 Macedonia (FYROM) 0.5 2.0 0.0c 94.6 19.8 74.8 
 Montenegro 0.1 0.4 0 99.6 98.0 100 
 Georgiad 0.0c 0.2 0 98.9 94.5 100 
a AVEs are estimated based on the information (MFN AVEs) provided by  the authorities.  
b WTO document (WT/REG171/3), 1 July 2009. c A very small number of dutiable items make  averages of 0% or 100% due to rounding.  
d WTO document (WT/REG121/6), 30 June 2009. 
Note: FTA tariff schedules for EFTA and Montenegro (HS 2007 nomenclature) are aligned with the 2015 
applied tariff schedule (HS12 nome nclature) by the Secretariat.  
Source: WTO calculations, based on IDB and RTA data , and other information provided by the Ukrainian 
authorities.  
3.14.  In March 2009, Ukraine introduced a 13% import surcharge on certain goods. The 
surcharge was eliminated in May 2009 on all products14 except refrigerators (HS8418) and motor 
vehicles (HS 8703), which remained subject to the measure until September 2009. Ukraine argued 
that the surcharge was necessary to strengthen its balance-of-payments position in the aftermath 
of the global financial crisis. The matter was discussed in the WTO Committee on Balance-of-Payments Restrictions. The Committee concluded that Ukraine's balance-of-payments 
situation had not justified the imposition of the measure, which had also been applied in a manner 
not consistent with the requirements of Ar ticle XII of the GATT 1994 and the Understanding.
15  
3.15.  On 28 December 2014, the Verkhovna Rada passed a law introducing a temporary import 
surcharge.16 The law entered into force on 25 February 2015. The surcharge amounted to 10% on 
agricultural products and 5% on industrial good s. Imports from all trading partners, including 
those with preferential trade agreements with Ukraine (and within tariff quotas), were subject to the measure. A certain number of essential items were exempt from the surcharge. The measure 
was put in place until 1 January 2016, and could be reduced gradually before the end of this 
period. Following consultations, the Committee on Balance-of-Payments Restrictions forwarded its report
17 to the WTO General Council, which adopted the report at its meeting on 27 July 2015.18 
By the end of December 2015, the import surcharge had raised Hrv 25 billion since its inception 
according to the Ministry of Finance. Towards the end of the year, the Verkhovna Rada adopted 
legislation to abolish the temporary import surcharge with effect from 1 January 2016.19 
                                               
14 Originally, the surcharge covered 24 HS 4-digit categories of goods.  
15 Report (2009) of the Committee on Balance-of-Payments Restrictions (WTO document WT/BOP/R/96, 
30 October 2009).  
16 Law No. 73-VIII of 28 December 2014 "On Measures Concerning Stabilizatio n of the Balance of 
Payments of Ukraine in Compliance with Article XII of the General Agreement on Tariffs and Trade 1994". 
17 WTO document WT/BOP/R/110, 22 June 2015.  
18 Although the Committee was not unanimous in its conclusion, most Members recognized Ukraine's 
difficulties and that the measure was applied consistently with WTO provisions. They noted that the surcharge 
was temporary, and encouraged Ukraine to remove it as soon as possible. 
19 Law No. 912-VIII "On Measures Concerning Stim ulation of Foreign Economic Activity" of 
24 December 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 42 - 
 
  Chart 3.2 Average tariff rates, by WTO product category, 2015 
(%) 
051015202530
1 2 3 4 5 6 7 8 9 1 01 11 21 31 41 51 61 71 81 92 02 12 22 32 41 WTO Agriculture
2 Animals and products3 Dairy products
4 Fruit, vegetables, and 
plants5 Coffee and tea6 Cereals and preparations7 Oil seeds, fats and oils 
and their products      8 Sugars and confectionary
9 Beverages, spirits, and tobacco
10 Cotton
11 Other agricultural products12 WTO non-agriculture13 Fish and fishery 
products
14 Minerals and metals15 Chemicals and 
photographic supplies16 Wood, pulp, paper, and 
furniture
17 Textiles18 Clothing19 Leather, rubber, 
footwear, and travel goods20 Non-electric machinery
21 Electric machinery
22 Transport equipment23 Non-agricultural products24 PetroleumApplied tariff + 
import surchage
Bound tariffsApplied tariffs
 
Note: Calculations include AVEs, as available, provided by the Ukrainian authorities.  
Source: WTO calculations, based on IDB data provided by the Ukrainian authorities. 
3.2.3  Other duties and charges 
3.16.  Ukraine has bound "other duties and charge s" within the meaning of Article II.1(b) of the 
GATT at zero in its Goods Schedule.  
3.2.4  Tariff quotas an d tariff exemptions 
3.17.  As a result of its accession to the WTO, Ukraine undertook to open a tariff quota for imports 
of raw cane sugar (HS 17 01 11). The quota amounts to 267,800 tonnes annually at a tariff rate of 
2% for in-quota imports.20 Out-of-quota imports are to be subj ect to the regular MFN duty of 50%. 
The quota is allocated exclusively among WTO Members, of which 260 tonnes are reserved for 
Paraguay until 1 January 2019.21 The remainder of the tariff quota is distributed on a first come, 
first served basis through import licences issued by the Ministry of Economic Development and Trade.
22  
                                               
20 In accordance with the terms of Ukraine's Goods Schedule, the initial annual quota of 260,000 tonnes 
upon accession was raised to 263,900 tonnes for 2009 and 267,800 tonnes per year from 2010 onwards.  
21 Administrative details are laid down in document WT/ACC/UKR/152, Table 14.  
22 Licence applications are approved by the State Re serve Agency and the Ministry of Agrarian Policy 
and Food before the licence is issued by the Ministry  of Economic Development and Trade. The tariff quota 
regime is governed by Law No. 404-V "On Establishing a Tariff Quota for Import of Raw Cane Sugar to Ukraine" of 30 November 2006, Cabinet of Ministers' Resolution No. 1002 "On Approving the Procedure for 
Allocation of the Tariff Quota for Import of Raw Cane Sugar to Ukraine" of 12 November 2008 (as amended), 
and the Ministry of Economic Development and Trade's Order No. 15 of 20 January 2009, amended by Order No. 239 of 17 March 2011.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 43 - 
 
  3.18.  The Ministry of Economic Development an d Trade is to issue information on the quota 
utilization rates on its website on an annual basis. According to the Ministry, no applications for import licences were received in 2013 and 2014.
23 A significant productivity increase in the 
cultivation of sugar beet is said to have eliminated the interest in importing raw cane sugar, 
although domestic prices are considerably higher than import prices.24  
3.19.  Ukraine's free trade agreement with the former Yugoslav Republic of Macedonia includes 
provisions for the granting of market access within a system of tariff quotas for selected 
agricultural products. For imports into Ukraine, tariff quotas have been established for 22 product 
categories (HS 4-digit or 6-digit), notably for wine (40 million litres), fruit juices (3 million litres) and grape-based spirits (100,000 litres).
25 The in-quota tariff rate is 0%. According to the 
Ukrainian authorities, the quota utilization rates have been modest (around 10%), and Ukrainian 
exporters have never availed themselves of the preferential TRQs available to them. With the 
entry into force of the DCFTA, Ukraine will be regulating imports of pork meat, poultry meat and meat preparations, and sugar from the European Union under a tariff quota regime (Table 3.5). 
The quotas will be administered on a first come, first served basis.  
Table 3.5 Indicative aggregate tariff quot as for imports from the European Union 
Tariff classification Product Annual quota (net weight) 
020311, 020312, 020319, 020321, 
020322, 020329 Pork meat 10,000 tonnes, plus 10,000 tonnes for 
the following items: 02031110; 02031219; 02031911; 02031915; 02031959; 02032110; 02032219; 02032911; 02032915; 02032959 
020712, 020714, 020726 (except 
02072691), 020727, 02073531, 
02073541, 02073561, 02073563, 
02073579, 02073599, 02073631, 
02073641, 02073661, 02073663, 
02073971, 02073679, 02073689, 
02073690 Poultry meat and 
poultry meat 
preparations 8,000 tonnes, increasing linearly to 
10,000 tonnes in 5 years, plus 
10,000 tonnes for HS 020712 
170111, 170112, 170191, 170199 Sugars 30,000 tonnes, increasing linearly to 
40,000 tonnes in 5 years 
Source: Official Journal of the European Union L161/184, 29 May 2014; and information provided by the 
Ukrainian authorities.  
3.20.  Tariff exemptions are regulated in accordance with Articles 282 and 287 of the 
2012 Customs Code and its final provisions.26 Article 282 specifies 20 instances in which goods are 
exempt from customs duty upon importation and exportation, including diplomatic privileges; 
equipment and supplies to vessels and vehicles involved in international transportation of goods; 
temporary imports and re-exports; pharmaceutical s; goods paid for under programmes to fight 
AIDS, tuberculosis and malaria in Ukraine; foreign assistance to the decommissioning of the 
Chernobyl Nuclear Power Plant; equipment for the production of renewable or alternative sources 
of energy; and certain defence products. Article 2 87 deals specifically with (i) humanitarian aid; 
(ii) goods imported as part of foreign investments; (iii) imports of scientific, laboratory, and research equipment for scientific parks; (iv) g oods destined for the Red Cross Society of Ukraine 
and its local branches; (v) imports of equipment and materials (not produced in Ukraine) for 
technological parks; and (vi) imports of machinery, equipment, and components (not manufactured in Ukraine) for use in technological parks. Finally, Section XXI stipulates temporary 
exemptions for specific industries or projects (T able 3.6). Conditions are often attached to these 
exemptions, notably that the goods to be imported (or close substitutes to them) are not manufactured in Ukraine. 
                                               
23 Imports amounted to less than 200 tonnes in 2012.  
24 OECD Producer and Consumer Suppo rt Estimates database. Viewed at: 
http://www.oecd.org/tad/agricult ural-policies/producerandconsume rsupportestimate sdatabase.htm . 
25 Details are provided in Annex Table AII.1 of th e Secretariat's Factual Presentation of the FTA 
(document WT/REG248/1, 19 August 2009). Quota le vels are also detailed in WTO document 
WT/ACC/UKR/152, Table 13 (a).  
26 The Ministry of Finance's Order No. 1011 "On Approval of Departmental Classifications of State 
Customs Information Used in the Processing of Customs Declarations" of 20 September 2012 details the classifications of exempted goods.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 44 - 
 
  Table 3.6 Temporary tariff exemptions, 2012-15 
Imports destined for  Products (by HS classification) Exemption 
until 
Publishing activities 32110000, 3212903100, 3212903800, 3215110000,  
3215190000, 3505105000, 3505109000, 3701300000, 3702420000, 3702430000, 3702440091, 3702440099, 3907500000, 4008219000, 4703210000, 4703290000, 4704210000, 4707901000, 4707909000, 5901100000, 8439100000, 8439200000, 8439300000, 8440101000, 8440102000, 8440103000, 8440104000, 8440109000, 
8441101000, 8441102000, 8441103000, 8441104000, 
8441108000, 8443110000, 8443131000, 8443133100, 8443133500, 8443133900, 8443139000, 8443194000, 8443911000, 8443919110, 8443919910, 8443919990, 8443999010, 8443991000, 8443999090 01.01.2015 
Aircraft industry 2707209000, 2707301000, 2707998000, 2710112100, 
2710198100, 2710199900, 2712209000, 2805309000, 
2818109000, 2827, 2835, 320490 0000, 3207403000, 3208, 
3209, 32110000, 3214101010, 360300, 3604900000, 
3703100000, 3703901000, 3824100090, 3824903500, 
3824904000, 38249050, 3824906500, 3901, 3909, 3911, 
3917, 3919, 3920, 3921, 4002, 4005, 40069000, 4008, 
4009, 4011300030, 4016, 401700, 7003, 7007, 7019, 7202, 
7205100000, 7205290000, 7207, 7208, 7209, 7211, 7212, 
7213, 7214, 7215, 7217, 7218, 7219, 7220, 7221001000, 
722300, 7224901800, 7225, 7226, 7227, 7228, 7229, 7304, 
7311001000, 7312, 7315, 7318, 7326, 7407, 7409, 7411, 
741300, 7419, 7502, 7504000000, 7505, 7506, 7507, 7508, 
7601, 7603, 7604, 7605, 7606, 7607119000, 7607199900, 
7607209100, 7608, 7609000000, 7616, 8101, 8102, 8104, 
8105, 8108, 8111009000, 8112, 8307, 8409100000, 
8411110000, 841112, 8411210000, 8411222000, 
8411228000, 8411810000, 841182, 8411910000, 
8411990000, 8412100010, 8412218010, 8412298910, 
8412310091, 8412390010, 8412808010, 8412902010, 
8412908010, 8413190000, 8413200000, 8413302000, 
8413308000, 8413504000, 8413506900, 8413508000, 
8413603900, 8413606900, 8413607000, 8413608000, 
8413702100, 8413702900, 8413810000, 8413910090, 
8414108910, 8414208010, 8414302010, 8414308110, 
8414308910, 8414510010, 8414592091, 8414594010, 
8414598010, 8414801110, 8414801910, 8414802291, 
8414802810, 8414807391, 841490000, 8415810030, 
8415820030, 8415830010, 8415900000, 8419500000, 
8419812010, 8419818010, 8419908500, 8421197010, 
8421210000, 8421230030, 8421290000, 8421310000, 
8421392000, 8424, 8425110000, 8425198000, 8425310000, 
8425393000, 8425399000, 8425420000, 8425490000, 
8443321000, 8456, 8457, 8458, 8459, 8460, 8461, 8462, 
8463, 8466, 8471300000, 8471410000, 8471490000, 
8471500000, 8471606000, 8471607000, 847170, 847330, 
8479899790, 8481, 8482, 8483, 8501200010, 8501310010, 
8501322010, 8501328010, 8501330010, 8501349210, 
8501349810, 8501402010, 8501408010, 8501510010, 
8501522010, 8501523010, 8501529010, 8501538100, 
8501612010, 8501618010, 8501620010, 8501630010, 
8502112010, 8502118010, 8502120010, 8502132010, 
8502134010, 8502138010, 8502202010, 8502204010, 
8502206010, 8502208010, 8502392010, 8502398010, 
8502400010, 8504102010, 8504108010, 8504318000, 
8504322010, 8504328010, 8504330010, 8504409000, 
8504502010, 8504509510, 8505, 8506, 8507104110, 
8507104910, 8507109210, 8507109810, 8507204110, 
8507204910, 8507209210, 8507209810, 8507308900, 
8507400000, 8507808000, 8507909000, 8511100010, 
8511200010, 8511300010, 8511400010, 8511500010, 
8511800010, 8515, 8517701100, 8517701910, 8525500010, 
8525600000, 8526100010, 85269120, 85269180, 
8526920010, 8528410000, 8528510000, 8528599000, 01.01.2016 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 45 - 
 
  Imports destined for  Products (by HS classification) Exemption 
until 
8528610000, 8529106910, 8529108010, 8529109510, 
8529909710, 8531109510, 8531202010, 8531204010, 
8531209510, 8531802010, 8531809510, 8532, 8533, 8535, 
8536, 8537, 8538100000, 8538909900, 8541, 8542, 8543, 
8544, 8545, 8546, 9014100010, 9014202010, 9014202090, 
9014208010, 9014208090, 9014900090, 901720, 901730, 
901780, 9020000000, 902300, 9024, 9025118010, 
9025192010, 9025198098, 9025802010, 9025804010, 
9025900095, 902610, 902620, 902680, 9026900000, 9027, 
9029100010, 9029203810, 9030100000, 9030201000, 
9030203000, 9030209100, 9030310000, 9030320000, 
903033, 9030390000, 9030400000, 9030840000, 
9030893000, 9030908500, 9031803400, 9031908500, 
903210, 9032200000, 9032810000, 9032890000, 
9033000000 
2012 UEFA European 
Championship 7326909890, 8405100000, 8414409000, 8428330000, 
8428909500, 8429190000, 8429200000, 8429519900, 8430200000, 8504409000, 8530800000, 8704229100, 8704239100, 8705300090, 8705909090, 8709199000, 8716800000, 9015801100, 9024809900, 9405401000, 9405990090 01.09.2012 
Spacecraft industry  281810, 2830908500, 2837, 2901, 2903, 2921, 2929, 
2931009590, 320720, 3208, 3209, 3214, 3403, 3506, 
3602000000, 360300, 3604, 3701, 3703, 3707, 3810, 
381400, 3901, 3903, 3906, 3907, 3908900000, 3909, 3911, 
3917, 3919, 3920, 3921, 3926, 4002, 4005, 4008, 4016, 
4017001000, 4823400000, 4901, 4906000000, 5208, 5407, 
5607, 5903, 5906, 59119090, 681510, 6902, 7002, 
7007119000, 7019, 7202, 7211, 7214, 7215, 7217, 7219, 
7220, 7222, 722300, 7224 - 7226, 7228, 7229, 7304, 7407, 
7409 - 7411, 741300, 7505, 7506, 7508, 7601, 7604 - 7608, 
7616, 8101, 8102, 8104, 8105, 8108, 8112, 8307, 8412, 
8414, 8421, 8471, 8473, 8479, 8482, 84833080, 8501, 
8504, 8506, 8507, 8517, 8523, 8526, 8529, 8532, 8533, 
8536 - 8538, 8540 - 8544, 8547, 8803, 9014, 9015, 902300, 
9026, 9027, 9030 - 9032, 9033000000, 9306901000 01.01.2018 
Shipbuilding List to be determined by Cabinet of Ministers 01.01.2016 
Olympic and Paralympic 
games List to be determined by separate laws From one year 
before until each 
event 
Machine-building 
enterprises  List to be determined by Cabinet of Ministers 01.01.2017 
National project "Air 
Express" 6801000000, 6809110000, 6901000000, 7005108000, 
7216401000, 7216409000, 7216911000, 7408110000, 
7412200000, 8405100000, 8414409000, 8428102000, 
8428400000, 8428909500, 8429110000, 8429190000, 
8429200000, 8429300000, 8429409000, 8430100000, 
8504409000, 8530800000, 8601100000, 8602900000, 
8608001000, 8608003000, 8704229100, 8704239100, 
8705300090, 8705909090, 8716800000, 9015401000, 
9405990090, 8504108010 End of project 
Priority industries Goods and procedur es to be determined by Cabinet of 
Ministers for each investment project 01.01.2018 
G8 initiative "Global 
Partnership against 
Dissemination of Mass 
Destruction Weapons and 
Material"  List and procedures to be de termined by the Cabinet of 
Ministers End of 
programme 
Source: Law No. 4495-VI "Customs Code of Ukraine" of 13 March 2012 (as amended).  
3.2.5  Fees and charges for services rendered 
3.21.  Customs operations can be effected round the clock in Ukraine. Clearance through customs 
is in principle free of charge, but fees apply for customs formalities undertaken outside of normal 
working hours or for off-site controls, as stipulated in Article 247, paragraph 8 of the WT/TPR/S/334/Rev.1 • Ukraine 
 
- 46 - 
 
  2012 Customs Code (Table 3.7). For inspections of motor vehicles carrying passengers or cargo, 
Ukraine has applied a unified fee since it accessi on to the WTO (Table 3.8). Vehicles are also 
subject to a charge for the use of Ukrainian hi ghways, collected at the border crossings.  
Table 3.7 Customs clearance fees 
Operation Fee per hour of work 
(in euros) 
Customs formalities carried out by the customs authorities on-site within regular 
working hours  Free 
Customs formalities carried out by the customs authorities outside of their 
premises:   
- during working hours 20 
- overtime, night time, and days off 40 
- holidays and non-working days 50 
Customs formalities carried out by the customs authorities on its premises, but 
outside of normal working hours:   
- overtime, night time, and days off 40 
- holidays and non-working days 50 
Note: The fees are fixed regardless of the number of customs officials taking part in the operations.  
Source: Government of Ukraine. 
Table 3.8 Unified fee for customs and other inspections, and for usage of Ukraine's 
highways 
Type of motor vehicle Capacity or weight of 
charged motor vehicle Unified fee in € 
For performance 
of border control, 
per motor vehicle Supplement for use 
of Ukrainian 
highways to final 
destination, per 
kilometre 
1. Buses  From 10 to 30 seats inclusive  2 0.02 
Over 30 seats 5 0.02 
2. Trucks with or 
without trailers and 
tractors with or 
without semi-trailers  Under 20 tonnes inclusive 5 0.02 
Over 20 to 40 tonnes inclusive 10 0.02 
3. Heavy-weight motor 
vehicles  Over 40 to 44 tonnes inclusive 10 0.1 
Over 44 to 52 tonnes inclusive 10 0.2 
From 52 to 60 tonnes 10 0.27 
Over 60 tonnes (per additional 
10 tonne) 10 0.78 
4. Large-size motor 
vehicles with axial 
load exceeding the 
limit by:  Under 5% inclusive - 0.05 
Over 5% to 10% inclusive - 0.1 
Over 10% to 20% inclusive - 0.27 
Over 20% for each next 5% - 0.15 
5. Large-size motor 
vehicles exceeding width, height, length parameters  For each parameter  - 0.03 
6. Railway car, 
 container   2 - 
Source: Document WT/ACC/UKR/152, 25 January 2008, Table 15 (b). 
3.2.6  Internal taxes 
3.22.  At present, Ukraine applies excise duties to beer, wine and spirits; tobacco and tobacco 
products; electricity; petroleum products, denatu red alcohol, and biodiesel; and motor vehicles. 
Electricity was added to the list of excisable item s with effect from 1 January 2015. The legal basis 
for excise duties on alcoholic beverages, tobacco, petroleum products, and motor vehicles was WT/TPR/S/334/Rev.1 • Ukraine 
 
- 47 - 
 
  established in 1996.27 Entities liable to pay excise taxes are defined in Article 2 of the Cabinet of 
Ministers' Decree No. 18-92 "on Excise Duty" of 26 December 1992.  
3.23.  The excise tax rates are stipulated in the Tax Code. The duties are currently set 
predominantly at specific rates, except for cigarettes (compound specific/ ad valorem  rate with 
specific minimum) and electricity (3.2% ad valorem ). The rates are stipulated in national currency 
for alcoholic beverages and tobacco, and in  euros for other goods (Table A3.2).  
3.24.  The tax rates are revised annually. The Cabi net of Ministers should forward its proposal to 
amend the rates to the Verkhovna Rada by 1 June. Once the Verkhovna Rada has taken its 
decision, the amended tax rates will enter into force from 1 January in the following year. 
3.25.  Among other recent changes in the tax regime, vans converted into passenger cars in 
Ukraine became excisable goods with effect from 1 January 2014, and excise duties have been 
levied on motor vehicles for public transportation of passengers (HS8702) since 1 January 2015. 
Tax rates for used motor vehicles are higher than for new cars, and rates may increase with the age of the vehicle. In the case of vehicles for public transportation of passengers, the tax increases 
50-fold if the vehicle is more than eight years old. The tax is only collected once in the lifetime of a 
vehicle, and thus discourages the importation of old cars.  
3.26.  Value added tax (VAT) is levied on domestically produced or imported goods and services at 
the general rate of 20% according to the 2010 Tax Code. A reduced rate of 7% was introduced on 
1 April 2014 for medicines registered in Ukraine (l ist approved by the Cabinet of Ministers) and 
medical supplies and equipment for clinical trials. Exports, international transportation services, the maintenance of aircraft flying international routes, and supplies for sea vessels are zero rated. 
For imports, VAT is calculated on the assessed import price inclusive of import duties and other 
applicable taxes.  
3.27.  Certain domestic sales may also be VAT exempt or fall outside the scope of the VAT regime. 
Among the VAT exempted items are the supply of Ukrainian periodicals, baby food, equipment 
utilized by the disabled, special-purpose supplies to municipal or state authorities, educational services, imported energy-saving equipment or equipment using renewable energy, natural gas 
imported by Naftogaz, and the sale of land. VAT exemptions may also be accorded on a temporary 
basis (Table 3.9). In addition, entities engaged in space engineering under international agreements (listed by the Cabinet of Ministers) are VAT-exempted for the duration of these agreements. 
Table 3.9 Temporary VAT exemptions 
Nature of activity End of exemption 
The performance, distribution and public screenin g of domestic or foreign films 1 January 2016 
Imports for the aircraft and shipbuild ing industries, provided identical 
domestic products are not available 1 January 2016 
Grains and industrial crops  31 December 2017 
Equipment enumerated in the Law "on Alternative Fuels" (Article 7) 1 January 2019 
Goods and services of legal entities esta blished by public organizations for the 
disabled  1 January 2020 
Software, e.g. operating systems, comp uter programs, system administration, 
websites, and on line services 1 January 2023 
Source: 2010 Tax Code.  
3.28.  Activities not subject to VAT include bank ing, insurance and reinsurance services, issue and 
sale of securities, asset management services, foreign exchange operations, the reorganization of 
legal entities, and lotteries. Special VAT regimes have been established for agriculture, forestry, and fisheries (section 4.1.3). 
3.29.  Registration as a VAT taxpayer is mandatory for individuals and legal entities when the 
turnover of goods and services exceeds Hrv 1 million for the previous 12 calendar months. 
                                               
27 Laws Nos. 178/96- ВР "On Rates of Excise Tax and Import Duties on Ethyl Alcohol and Alcoholic 
Beverages" of 7 May 1996, 216/96- ВР "On Rates of Excise Tax and Import  Duties on Certain Categories of 
Vehicles" of 24 May 1996, and 313/96- ВР "On Rates of Excise Tax and Import Duties On Certain Commodities" 
of 11 July 1996.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 48 - 
 
  Voluntary registration is also possible. VAT taxpayers submit their VAT returns to the tax 
authorities within 20 calendar days of the end of each reporting month.28  
3.30.  Ukraine introduced an electronic VAT admi nistration system on 1 July 2015. Henceforth, all 
tax invoices should be recorded in the Unified Register of Tax Invoices. As for VAT refunds, Articles 
198 and 199 of 2010 Tax Code foresee an "automatic refund procedure for certain qualified 
taxpayers". Delays in the refund of Ukrainian VAT to foreign-invested exporters have been a matter of concern to some of Ukraine's trading pa rtners for many years. Even with an automated 
reimbursement procedure, non-transparent criteria have apparently prevented many firms from 
receiving their dues. It has also been reported that past practices have been arbitrary, favouring companies connected to, or otherwise favoured by the government at that time.
29  
3.2.7  Import prohibitions, restrictions, and licensing 
3.31.  Law No. 959-XII "on Foreign Economic Ac tivities" of 16 April 1991, as amended by Law 
No. 360-V of 16 November 2006, provides the basic legal framework for the imposition of non-tariff measures in Ukraine. Imports may be banned in exceptional cases as foreseen in 
Articles XX and XXI of the GATT 1994, e.g. for the protection of human, animal or plant life or 
health, or for the protection of the environment; to block goods or services propagating war, racism or racial discrimination, genocide, or other acts contradicting Ukraine's Constitution; or to 
enforce Ukraine's international obligations related to the maintenance of international peace and 
security. Goods violating intellectual property rights are also prohibited. Import restrictions maintained under the SPS regime are detailed in section 3.4.3.  
3.32.  Article 16 of the Law "on Foreign Economic Activities" authorizes the Cabinet of Ministers to 
establish a list of goods subject to import and/or export licensing and the size of the import/export 
quotas. Licences may be required: (i) in response to a sharp deterioration in Ukraine's balance of payments and external payments, provided other me asures are ineffective; (ii) in response to a 
sharp drop in gold and foreign currency reserves, or if these reserves have reached their minimum 
level; (iii) to protect human, animal or plant life and health, public morals, national treasures of artistic, historic or archaeological value, intellectual property rights, or for reasons of state 
security; (iv) to regulate imports of gold and silver (except metals held by banks); (v) to apply 
measures to protect domestic producers in case of increased imports resulting in significant damages, or likely significant damages, to national producers of similar or directly competitive products; (vi) to protect patents, trademarks, and copyright; (vii) to ensure execution of Ukraine's 
international treaties; or (viii) in response to discriminatory and/or unfriendly actions of other 
States, customs unions, or economic groupings. Goods may be subject to non-automatic or automatic licensing, but never both at the same time.  
3.33.  For goods subject to automatic licensing, a licence must be issued no later than 10 business 
days from the date of receipt of the application and other necessary documents meeting the established requirements; the deadline is 30 calendar days for the issue of non-automatic licences. 
The licensing fees amount to Hrv 220 for automatic licences and Hrv 780 for non-automatic 
licences.
30 Licences are valid until the end of the calendar year in which they have been issued.  
3.34.  Effective from 1 June 2013, Ukraine introduced an import quota on coking and bituminous 
coal (HS 2701121000, 2701129000, and 2701190000) of 10.2 million tonnes, and a quota of 
210,000 tonnes of coke and semi-coke (HS 2704001100, 2704001900, 2704003000, and 
2704009000).31 The quotas were valid until the end of 2013 and enforced through non-automatic 
licensing. The initial quota of 10.2 million tonnes of coking and bituminous coal was later increased 
to 11.2 million tonnes. For coke and semi-coke, the initial quota of zero was later revised to 
210,000 tonnes, and finally increased to 300,000 tonnes for the seven-month period.32  
                                               
28 Minor taxpayers may file VAT returns on a quarterly basis. 
29 United States Trade Representative, Foreign Trade Barriers 2015.  
30 Cabinet of Ministers' Resolution No. 362 "On Establishing the Amount of the Fee for the Issue of 
Export/Import Licenses" of 18 May 2005.  
31 Annex 8 of the Cabinet of Ministers' Resolution No. 1201 "On Adoption of the List of Commodities 
Export and Import of which is Subject to Licensing and Quotas for 2013", 19 December 2012.  
32 Ukraine described the measure in various notifications to the WTO Committee on Import Licensing 
(WTO documents G/LIC/N/1/UKR/2, 29 April 2013; G/LIC/N/1/UKR/3, 24 May 2013; G/LIC/N/1/UKR/3/Rev.1, WT/TPR/S/334/Rev.1 • Ukraine 
 
- 49 - 
 
  3.35.  At present, import quotas (quantitative import restrictions) are only applied in connection 
with safeguard measures. The quotas are enforced  through non-automatic licensing. The list of 
goods subject to automatic licensing is approved by the Cabinet of Ministers on an annual basis.33 
In 2015, automatic licensing was applied to abide by  the requirements of the Montreal Protocol for 
ozone-depleting substances and goods containing  such substances, and to prevent deceptive 
practices for optical polycarbonates and machinery for the manufacture of disks for laser-reading systems (Table 3.10).  
Table 3.10 Goods subject to automatic import licensing 
Product classification Product description 
3907400000 Optical polycarbonates for manufacture of disks for laser-reading systems 
8477100000, 8480710090, 
8523809100, 8523809900 Machinery for manufacture of disks for laser-reading systems:  
injection-moulding thermoforming mach ines for disk manufacture, press-
moulds for thermoforming ma chines for injection moulding of disks matrixes 
or moulds containing data necessary to mould disks 
Listed in document 
G/LIC/N/3/UKR/8, Appendix I Ozone-depleting substances 
Listed in document 
G/LIC/N/3/UKR/8, Appendix II Products that may contain ozone-depleting substances 
Source: WTO document G/LIC/N/3/UKR/8, 8 October 2015. 
3.36.  Certain goods are subject to prior approval before automatic licences may be issued. Thus, 
within the Ministry of Agrarian Policy and Food, the central government inspectorate for plant 
protection approves the importation of chemical  substances for plant protection and the state 
technological centre for the protection of soil fertility authorizes imports of agrochemicals (plant growth regulators). The Ministry of Environmen tal Protection must issue prior approvals to 
importers before automatic licences can be issued for ozone-depleting substances.  
3.37.  Activity licences have not been required for importation (or exportation) since June 2015.
34 
In the past, Cabinet of Ministers' Resolution No . 756 "on Approving the List of Documents to be 
Attached to the Application for Issuing a Licence for a Specific Type of Business Activities" of 
4 July 2001 determined the documents to be submitted by the applicants.  
3.38.  The Law "on the State Regulation of Produc tion and Circulation of Ethyl, Cognac and Fruit 
Alcohol, Alcoholic Beverages and Tobacco Products" stipulates that these products are subject to 
import (and export) licensing. The Ministry of Economic Development and Trade has been 
designated as the licensing authority as per the Cabinet of Ministers' Resolution No. 609 "on Approving the List of Licensing Au thorities" of 5 August 2015. The Cabinet of Ministers' Resolution 
No. 493 "on the Temporary Procedure for Issuing Licences for the Right to Import and Export 
Ethyl, Cognac and Fruit Alcohol, Alcoholic Beve rages and Tobacco Products and Retail Trade in 
Alcoholic Beverages and Tobacco Products" of 13 May 1996 establishes the licensing procedure. Licences are valid for 5 years and subject to an annual renewal fee of Hrv 780.  
3.2.8  Customs valuation 
3.39.  In acceding to the WTO, Ukraine agreed to apply the WTO's customs valuation provisions, 
including the Agreement on the Implementation  of Article VII of the GATT 1994 (Customs 
Valuation Agreement) and paragraph 2 of Decision  4.1 of the Customs Valuation Committee, from 
the date of accession. Ukraine undertook not to use any form of reference or minimum prices or fixed valuation schedules for the valuation of imports. At that time, Ukraine's customs valuation 
regime was governed by Articles 259-273 of the 2002 Customs Code and Cabinet of Ministers' 
Resolution No. 1375 of 28 August 2003.  
                                                                                                                                               
14 August 2013; G/LIC/N/1/UKR/4, 10 December 2013; G/LIC/N/1/UKR/5, 10 December 2013; 
G/LIC/N/2/UKR/3, 18 April 2013; G/LIC/N/2/UKR/4, 24 May 2013; G/LIC/N/2/UKR/4/Rev.1, 13 August 2013; G/LIC/N/2/UKR/1; and G/LIC/N/2/UKR/5, 10 December  2013). The United States and the European Union 
raised written questions on the measure (WTO docume nt G/LIC/Q/UKR/1, 11 April 2013), to which Ukraine 
responded in WTO document G/LIC/Q/UKR/2 of 30 April 2013.  
33 Meat and edible by-products of poultry (HS 0207); an d lard without lenten parts, pork fat and poultry 
fat (HS 0209) were subject to automatic licensing in 2013.  
34 Until then, licences for disks for laser readout systems and matrices were issued by the Ministry of 
Economic Development and Trade.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 50 - 
 
  3.40.  At present, general provisions on cu stoms value are contained in Section III of the 
2012 Customs Code (Law No. 4495-VI of 13 March 2012).35 The Code stipulates the transaction 
value as the principal method to determine customs value, and establishes the hierarchy of alternative valuation methods in sequential order as laid down in the Customs Valuation 
Agreement. The valuation methodology did not ch ange relative to the 2002 Customs Code, but the 
control procedures have been simplified and veri fication processes are now completed after the 
release of goods for free circulation. Specifically, the Ukrainian authorities note that customs value 
declarations
36 are no longer needed for transactions valued at less than €5,000, and the 
declarations are only used above this threshold wh en the buyers and sellers are related, or when 
the customs value is determined by adjustments involving the value of components or parts. The right of the customs authorities to request additional documentation is now more limited and more 
clearly defined than in the past. The customs authorities may only adjust the declared value if 
(i) the value is factually incorrect (e.g. calculation mistakes or the application of a wrong exchange rate); (ii) the basic documentation (e.g. invoice) is missing; (iii) the selected valuation method is 
inconsistent with the Customs Code; or (iv) the customs authorities of other countries have 
advised that the declared value is unreliable. Any adjustments must be justified by the authorities and communicated to the declarant in writing.  
3.41.  The verification of customs value is carried out during customs control and customs 
clearance. Goods may be released for free circulation while disagreements persist regarding the correct valuation. In such cases, the declarant may pay duties and taxes according to the declared value and provide a payment guarantee for the a dditional disputed amounts. The declarant has 
80 days to provide additional documentation in support of his claims. For authorized economic 
operators (AEOs), documentation requirements will be  restricted to the customs value declaration, 
the contract, the invoice, bank payment documents, and proof of transportation and insurance 
costs. All verification exercises are to be perf ormed after the goods have been released for free 
circulation.  
3.42.  According to the Ukrainian authorities, the principal effect of the revised procedures has 
been a significant reduction in the number of adjustment decisions, falling from 63,700 in the first 
half of 2012 to 14,300 during the first six months  of 2013. The number of complaints diminished 
as well (by nearly 40%).
37 The Ukrainian authorities also maintain that the new regime involves a 
considerable streamlining of valuation procedures compared with the previous legislation. The 
customs classification process has been simplified as customs offices are now obliged to make 
provisional decisions binding upon all customs of fices, and all decisions must be made public 
(Article 23). From January 2013 to September 2015, Ukrainian customs offices issued more than 
1,900 provisional decisions and nearly 5,900 cla ssification decisions within a much reduced 
timeframe. Decisions regarding customs value adjustments may be appealed to customs, to a higher authority, or brought before the courts.
38  
3.43.  On 23 September 2015, the Cabinet of Ministers approved Resolution No. 724 "on the Use 
of Benchmarks for Customs Valuation of Goods in the System of Risk Management". The Resolution implies the use of unified benchmarks  for the customs valuation of imported goods, 
monitored by the Ministry of Finance. According to the Resolution, benchmarks may be used only 
within the risk management system. Thus, the deviation from a benchmark serves only as an 
additional indicator for customs to inspect an imported good and check a standard list of supporting documents. A declared value below an established benchmark level does not in itself 
provide sufficient reason to request additional docu ments or statements, or to reject the declared 
value. The authorities stress that the State Fiscal Service does not apply a list of indicative prices in its analysis and assessment of risk related to customs valuation.  
                                               
35 Decisions 3.1 (interest charges) and 4.1 (software) of the WTO Customs Valuation Committee have 
been incorporated directly into the 2012 Customs Code (Article 51, paragraphs 4 and 5).  
36 A unified declaration form is now used whereas three different forms were required in the past. 
37 89 complaints were lodged in the first quarter of 2013 compared with 144 in the corresponding period 
one year earlier. Statistics  regarding the number of appeals is curre ntly not being compiled according to the 
authorities.  
38 The decisions generated Hrv 108 million in additional revenue. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 51 - 
 
  3.2.9  Rules of origin 
3.44.  Issues regarding the definition of the country of origin are regulated in Section 2, 
Chapters 6-7, Articles 36 to 48 of the 2012 Customs Code. Section 2 lays down the criteria for goods to be conferred MFN treatment. The change s that occurred in Ukraine's customs legislation 
in 2012 aligned it with requirements stipulated in Annex K to the Kyoto Convention (the 
International Convention on the Simplification and Harmonization of Customs Procedures) and in the WTO Agreement on Rules of Origin. The process to determine origin was simplified, notably by 
extending the list of certifying documents. Origin may henceforth be proven either through a 
certificate of origin issued by the competent authority of the exporting country, a certified declaration of origin (from the competent authority or a public organization), a declaration of origin (written statement by manufacturer, seller, or export er), or a certificate of regional name of the 
product.
39 Proof of origin is mandatory when goods are eligible for preferential tariff treatment, 
subject to quantitative import restrictions or trade remedy measures, for the enforcement of public health and safety orders, as required under bilateral or multilateral treaties, or when the customs 
authorities have good reason to suspect that the indicated origin is incorrect.  
3.45.  The requirement to document the country of origin is waived in specific instances, for 
example when a written customs declaration is not needed, for goods taxed at the "full" duty rate, 
temporary importation exempt from taxation, goods in transit, or for samples of flora and fauna 
imported for scientific purposes. Among other changes brought about by the 2012 Customs Code, 
the list of goods considered fully produced in a country was extended, and the exact operations not meeting the criteria of sufficient processing are enumerated in Article 40. Procedures for the 
verification of origin documents are set out in Article 45.  
3.46.  As required in accordance with Annex II, paragraph 3(d), of the WTO Agreement on Rules of 
Origin, Article 23 of the Customs Code now authorizes customs offices to provide advance 
assessments of preferential origin, upon request, to  declarants or their authorized representatives. 
These assessments remain valid for three years provided that the facts and conditions on which they are based remain comparable.  
3.2.10  Anti-dumping, countervailin g duty, and safeguard regimes 
3.47.  Ukraine conducts investigations and applies anti-dumping measures, countervailing duties, 
or safeguards in accordance with Laws Nos. 330- XIV "on Protection of National Producers from 
Dumped Imports", 331-XIV "on Protection of National Industry against Subsidized Imports", and 
332-XIV "on the Application of Safeguard Measures against Imports to Ukraine". The laws were 
passed on 22 December 1998, and were amended in the course of Ukraine's negotiations to accede to the WTO.
40 The laws were also amended in 2012 and 2013 with the introduction of the 
new Customs Code and to take account of structural changes of State bodies.41  
3.48.  Anti-dumping actions may be initiated by domestic enterprises or their labour and trade 
unions through the filing of a complaint with the Ministry of Economic Development and Trade. The 
Ministry conducts investigations in cooperation with the central body in charge of tax and customs 
matters (i.e. at present the State Fiscal Service) and the Interdepartmental Commission on International Trade. Investigations that result in the imposition of measures are published in the "Uryadoviy Courier".  
3.49.  It is not uncommon for investigations to be terminated without the imposition of 
measures.
42 Although the five-year reviews regularly result in the extension of existing measures, 
seven measures expired in 2014 (without review investigations).43 The definitive anti-dumping 
                                               
39 The previous legislation only accepted certificates and declarations of origin. 
40 Unofficial translations of these laws and other relevant legislation were notified to the WTO upon 
Ukraine's accession (WTO documents G/ADP/N/1/UKR/1, G/SCM/N/1/UKR/1, and G/SG/N/1/UKR/1, 25 June 2008). 
41 Supplement 1 to WTO documents G/ADP/N/1/UKR/1, G/SCM/N/1/UKR/1, and G/SG/N/1/UKR/1, 
26 February 2013, and Corrigendum 1 to Supplement 1 of 12 March 2013.  
42 For example, investigations into alleged du mped imports of rubber conveyor belts from the 
Russian Federation and PVC in suspension from th e United States were terminated in 2014.  
43 The cases concerned certain syringes produced in China, Germany, Spain and the United Kingdom; 
pile fabrics from China and the Republic  of Korea; and lactic acid produced  in China. Anti-dumping duties on 
float glass from Belarus, Bulgaria, Poland and Turkey were cancelled in October/November 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  measures in force as of November 2015 affected certain imports from four trading partners 
(Table 3.11). At the same time, investigations were in progress regarding caustic soda and certain nitrogen fertilizers produced in the Russian Federation. Ukraine's anti-dumping measure on 
ammonium nitrate is currently being examined by a panel under the WTO Dispute Settlement 
Mechanism (section 2.3.1).  
Table 3.11 Definitive anti-dumping measures in force, 19 November 2015  
Exporter Product 
description Date of 
initiation Imposition of 
measure 
since Upcoming 
review date AD duty/other 
Belarus Fibreboard .. 17.07.2002 July 2019 68.75%/undertaking 
Corrugated 
asbestos-cement sheets .. 05.11.2012 
 October 2017 
 33.19%/price 
obligations 
Float glass (3mm-12mm) .. 28.05.2012 May 2017 0%, 0%, 29.95% 
China Electric filament 
lamps 
Citric acid 
(monohydrate) 
Iron and steel 
products (cables, 
ropes, wires, and 
similar articles) 
Seamless steel 
pipes  
 
January 2012 
 
 
 
 
 
July 2013 22.07.2006 
 
27.04.2013 
 
29.08.2008 
 
 
 
29.12.2014 October 2018 
 
May 2018 
 
September 
2019 
 
 
December 2019 74.63% 
 
8.15%, n.a., n.a., 
24.74% 
123% 
 
 
 
41.07%/undertaking 
Russian 
Federation Pointwork (track 
switches)  10.07.2002 November 
2019 59.4% 
Medical glass 
containers June 2012 29.05.2013 June 2018 13.08%, 27.9% 
Fibreboard  21.08.2006 February 2015 31.58% 
Corrugated 
asbestos-cement sheets Ammonium nitrate Methanol Float glass  28.05.2007 
  28.06.2008  26.02.2012 28.05.2012 May 2018 
  June 2019  February 2017 May 2017 21.8% 
  9.76%, 10.78%, 11.91% 9.4%, 0%, 57.91% 30.75%, 5.11%, 16.11%, 15.02%, 14.93%, 16.33% 
Kyrgyz 
Republic  Electric filament 
lamps June 2014 01.08.2015 August 2020 25.73% 
n.a. Not applicable. 
.. Not available. Source: Semi-annual reports provided to the WTO Comm ittee on Anti-Dumping Practices and Ministry of 
Economic Development and Trade online information. Viewed at: http://me.gov.ua/Documents/MoreDetails ?lang=en-GB&id=64bfae7b-70b3-448f-838f-
d2d32f00ece1&title=AntiDumping-Specific-Ant isubsidizingAndAntidiscriminationMeasures  or 
http://me.gov.ua/Documents/List?lang=uk-
UA&tag=ZakhistInteresivNatsionalnikh TovarovirobnikivNaVnutrishnomuRinku . 
3.50.  As for countervailing measures, Ukraine launched an investigation into imports from the 
Russian Federation of cars (HS 8703) in September 2014. The investigation is ongoing.44 
3.51.  Investigations leading to the possible introduction of safeguard measures are conducted by 
the Ministry of Economic Development and Trade following petitions from the local industry. The 
Ministry must examine the seriousness of the inju ry and whether a causal link exists between the 
surge in imports and the injury inflicted on domestic producers. The final decision whether or not 
to impose measures, and the type of measure to be  employed (quota or additional duty), is taken 
by the Interdepartmental Commission on International Trade. Imports may be subjected to surveillance (i.e. automatic licensing) if the investigation does not reveal injury to the domestic 
producer(s), but a threat of injury is deemed to persist.  
                                               
44 WTO document G/SCM/N/289/UKR, 3 September 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 53 - 
 
  3.52.  When Ukraine acceded to the WTO (May 2008), two safeguard measures were in place and 
two investigations were ongoing. One of the investigations lead to the imposition of an import quota (Table 3.12), the other investigation was terminated without the introduction of measures (Table 3.13). With respect to casing and pu mp-compressor seamless steel pipes, the initial 
measure (import quota) was temporarily suspende d in August and September 2013, followed by a 
period of non-automatic licensing
45 until the end of September 2014 when a new import quota 
came into force.  
3.53.  Since 2008, Ukraine has conducted a number of safeguard investigations. The majority of 
them have been concluded without measures taken. At present, Ukraine has 2 safeguard measures in force, and one investigation (launched in July 2015) is underway.
46 The safeguard 
measure on certain motor vehicles (HS 8703111000 and 8703231910) was challenged by Japan 
under the WTO Dispute Settlement Mechanism (section 2.3.1). As a result of the WTO panel's 
findings, the safeguard duty was terminated on 30 September 2015.  
Table 3.12 Definitive safeguar d measures, 2008-31 October 2015  
HS code Product 
description Investigation 
initiated Imposition 
of 
safeguard 
from Expiry/review 
by Remarks 
.. Abrasive 
instruments 08.04.3004 18.02.2005 18.02.2009 Duty 45.31%, minimum 
€0.51/kg (for products valued at US$2.34/kg or less) 
.. Ingots of 
grey and 
super solid 
cast iron for 
the 
production 
of hydraulic 
transmission 
GST-90 08.04.2004 18.02.2005 18.02.2009 Annual quota of 683,313 kg 
7304291100 Casing and 
pump-compressor seamless steel pipes 01.09.2007 01.10.2008 30.09.2016 Current 18-month quota 
29,109 tonnes 
3605000000 Matches 26.11.2008 06.11.2009 05.11.2015 Provisional 
duty/import/quota/measure 
cancelled from 22.11.2012  
7005293500 Float-glass 
(3.5 to 4.5 
mm) 27.08.2009 23.10.2010 02.11.2010 31.25% 
8703221000, 
8703231910 Certain 
motor cars 
and other 
motor 
vehicles  02.07.2011 13.04.2013 12.04.2016 Non-application for hybrid 
vehicles; terminated for all 
vehicles on 
30 September 2015  
6911100000 Tableware 
and 
kitchenware 
of porcelain 21.05.2013 22.05.2014 21.05.2017 Duty 1st year 35.6% 
Duty 2nd year 32% 
Duty 3rd year 28.8% 
.. Not available. 
Source: Notifications to the WTO (G/SG/N series), WTO document WT/ACC/UKR/152, Table 19.  
                                               
45 The non-automatic licences were valid for 90 days at a cost of Hrv 780 per licence.  
46 The ongoing investigation concerns flexible porous  plates, blocks, and sheets of polyurethane foam 
(HS3921131019). The investigation was launched on 7 July 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 54 - 
 
  Table 3.13 Safeguard investigations terminat ed without the imposition of measures 
HS code Product 
description Investigation 
initiated Investigation 
terminated  Remarks 
3916201090 PVC sections for 
windows and doors  09.09.2008  
2801100000 Liquid chlorine 17.03.2009 16.12.2009  
3105201000 Certain mineral or 
chemical fertilizers 03.02.2010 28.12.2010  
7202118000, 
7202300000 Ferro-manganese 17.02.2010 25.12.2010  
Ex 8418 Cooling and 
refrigerating equipment 06.05.2010 06.04.2011 Investigation extended and 
terminated 
Ex 271011 Processed crude 
oil products 29.01.2011 22.12.2011  
Source: Notifications to the WTO (G/SG/N series).  
3.54.  Article 29 of the Law "on Foreign Economic  Activity" of 16 April 1991 authorizes Ukraine to 
retaliate against actions of other States, customs unions, or economic groupings that restrict the 
legitimate rights of Ukrainian entities engaged in foreign economic activity.47 Retaliation may 
involve a full or partial trade embargo, suspension  of MFN or preferential  treatment, additional 
import duty, licensing, import quotas, or any other measures specified in Ukraine's legislation or in 
international treaties. The Ministry of Economic Development and Trade conducts the investigation, 
and the Interdepartmental Commission on Inte rnational Trade examines the results of the 
investigation. On the basis of the authority under Article 29, the Cabinet of Ministers introduced an 
import quota, enforced through licensing, on passenger cars originating in Uzbekistan from 
15 November 2011.48 The measure was lifted on 22 February 2012.49  
3.55.  Article 37 of the Law "on Foreign Economic Activity" authorizes sanctions to be applied to 
entities engaged in foreign trade or foreign entities found to contravene Ukrainian legislation. 
Sanctions may either take the form of (i) fines imposed by Ukraine's judicial authorities; (ii) an 
individual licensing regime if the entity has violated laws establishing prohibitions, limitations, or specific procedures in the conduct of its foreign trade operations; or (iii) a temporary suspension 
(up to three months) of the right to conduct the foreign economic activity. The sanctions may be 
introduced within three years of the date the violation was disclosed. Entities that cease the violation or take other action to ensure the enforcement of legal requirements may petition the 
authorities to repeal the sanctions. Such petitions must be considered within 30 days.
 
3.3  Measures Directly Affecting Exports 
3.3.1  Export procedures and requirements 3.56.  As noted in section 3.2.1, foreign economic activity, including exporting, is subject to 
licensing in accordance with Article 16 of the Law "on Foreign Economic Activity" of 16 April 1991. 
For goods enumerated in Table 3.1, i.e. alcoholic beverages and tobacco products, the permits required to engage in trade in these goods apply also to exporters.  
3.57.  Ukraine maintained an obligation for exporters to register their contracts until July 2005, 
when the measure was abolished.
50 Contract registration is not required at present, except for 
contracts for the exportation of scrap metal, which must be registered with the Ministry of 
Economic Development and Trade. An obligation introduced in February 2011 for certain export 
contracts to be registered with the Agrarian Exchange was abolished in 2013.  
3.58.  In the past, the Ministry of Economic De velopment and Trade was authorized to establish 
indicative prices for exported goods, primarily in connection with trade remedy measures 
implemented in overseas markets, i.e. either to  inform Ukrainian exporters of estimated market 
                                               
47 If Ukraine and the other party are members of the same organization, the dispute should be resolved 
within the provisions for dispute sett lement of such an institution.  
48 Cabinet of Ministers' Resolution No. 1073 of 12 October 2011. 
49 Cabinet of Ministers' Resolution No. 147 of 22 February 2012. 
50 Presidential Order No. 1003/2005 "On Considering Invalid Some Orders of the President of Ukraine". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  prices to avoid the imposition of trade-restrictive measures or to assist in enforcing price 
undertakings concluded by Ukrainian enterprises in  response to anti-dumping actions elsewhere. 
However, Presidential Decree No. 686/2008 of 5 August 2008 repealed all regulations regarding the establishment of indicative prices.
51  
3.3.2  Export taxes, fees, and charges for services rendered, and internal taxes on 
exports 
3.59.  Ukraine began levying export duties on live cattle and hides in 1996 and expanded the use 
of export duties to certain oilseeds in 1999 and waste and scrap of ferrous metals in 2002.52 Some 
WTO Members included this trade measure in their market access negotiations with Ukraine, and struck an agreement that capped the rates on goods subject to export duties at that time as well 
as reduction commitments leading to substantial reductions in Ukraine's export duties (on an 
MFN basis).
53 According to the agreement reached, the duties on oilseeds, scrap metal, and live 
cattle may not exceed their present levels (as all reductions have been implemented), while the export duties should reach their final level (20%) on hides from 1 January 2018.  
3.60.  On 3 June 2008, the Verkhovna Rada passed a law that made natural gas produced in 
Ukraine subject to duties when exported in liquefied or gaseous form.
54 T h i s  e x p o r t  t a x  w a s  
cancelled for exports to members of the Energy Community on 1 May 2014.55 Export duties were 
also applied temporarily in the second half of 2011 on wheat and meslin, emmer wheat, maize, 
and barley. The rates ranged from 9% to 14% subject to specific minimum amounts (€/tonne).56 
The export duties applicable as from 1 January 2016 are enumerated in Table 3.14. As noted in section 2.3.2.1, Ukraine will be phasing out its export duties on trade with the European Union 
under the Deep and Comprehensive Free Trade Area.  
Table 3.14 Export duties, 2013, 2014 and 2016  
HS code Product description Export 
duty rate, 
2013  Export 
duty 
rate, 
2014 Export 
duty 
rate 
2015 Export 
duty 
rate 
2016 
  Live cattle, except  for purebred breeding 
animals        
0102291000 Live cattle weighing 80 kg or less 25% 20% 15% 10% 
0102292100 Live cattle weighing 80-160 kg for 
slaughter 25% 20% 15% 10% 
                                               
51 Indicative prices could be determined in accordance with Presidential Decree No. 124/96 "On 
Measures to Improve the Market Pricing Policy in the Field of Foreign Economic Activity" of 10 February 1996, Article 189, clause 4 of the Commercial Code (Law No. 436-IV of 16 January 2003), and Article 29 of the Law "On Foreign Economic Activity". 
52 These export duties are applied in accordance with Laws Nos. 180/96-VR "On Export Duty on Live 
Cattle and Rawhide" of 7 May 1996, 1033-XIV "On Rates of Export Duty on Certain Types of Seed Oil Crops" of 10 September 1999, 216-IV "On Export Duty on Scrap Steel" of 24 October 2002, and 441-V "On Rates of Export duty on Scrap Alloyed Ferrous Metals, Scrap Non-Ferrous Metals and Semi-finished Goods made of 
Them" of 13 December 2006. 
53 The product coverage and the respective tari ff reductions are detailed in Table 20(b) of 
WTO document WT/ACC/UKR/152, 25 January 2008.  
54 Law No. 309-VI "On Amendments to Certain Legislative Acts of Ukraine" of 3 June 2008.  
55 Law No. 2471 а "On Amendments to Clause 9 of Sector II 'Final Provisions'" of the Law "On 
Amendments to Several Legislative Acts of Ukraine". The exempted trading partners are Bulgaria, Cyprus, 
Hungary, Italy, Malta, Montenegro, Romania, the Slovak Republic, Spain,  and the United Kingdom. Global 
Trade Alert online information. Viewed at: http://www.globaltradealert.org/measure/ukraine-cancelled-35-
duty-domestic-natural-ga s-and-liquefied- gas-production-exports-energy-c . 
56 The legal basis for the export duties was Law No. 3387-VI "On Amending the Tax Code of Ukraine and 
the Rates of Export Duty on Certain Types of Cereal Crops" of 19 May 2011 and Law No. 3906-VI (same title) 
of 7 November 2011. The duty amounted to 9% (min imum €17/tonne) on wheat, meslin and emmer wheat, 
and 12% (minimum €20/tonne) on maize from 1 July until 31 October 2011. For barley, an export duty of 14% (minimum €23/tonne) was in place from 1 July 2011 until 1 January 2012.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 56 - 
 
  HS code Product description Export 
duty rate, 
2013  Export 
duty 
rate, 
2014 Export 
duty 
rate 
2015 Export 
duty 
rate 
2016 
0102292900 Live cattle weighing 80-160 kg not for 
slaughter 25% 20% 15% 10% 
0102294100 Live cattle weighing 160-300 kg for 
slaughter 25% 20% 15% 10% 
0102294900 Live cattle weighing 160-300 kg not for 
slaughter 25% 20% 15% 10% 
0102295100 Heifers (female cattle that have never 
calved) weighing above 300 kg for slaughter 25% 20% 15% 10% 
0102295900 Heifers (female cattle that have never 
calved) weighing above 300 kg not for 
slaughter 25% 20% 15% 10% 
0102296100 Cows weighing above 300 kg for slaughter 25% 20% 15% 10% 
0102296900 Cows weighing above 300 kg not for 
slaughter 25% 20% 15% 10% 
0102299100 Cattle, except for heifers and cows above 
300 kg for slaughter  25% 20% 15% 10% 
0102299900 Cattle, except for heifers and cows above 
300 kg not for slaughter  25% 20% 15% 10% 
0102391000, 
0102399000, ех0102909100, 
ех0102909900 Live undomesticated cattle 25% 20% 15% 10% 
  Live sheep 25% 20% 15% 10% 
0104101000 Purebred sheep 25% 20% 15% 10% 
  Breeding animals 25% 20% 15% 10% 
0104103000 Lambs (under one year old) 25% 20% 15% 10% 
0104108000 Other live sheep, except purebred 
breeding animals and lambs (under one 
year old) 25% 20% 15% 10% 
120400 Flax seeds, shattered or non-shattered 10% 10% 10% 10% 
120600 Sunflower seeds, shattered or non-
shattered 10% 10% 10% 10% 
1207999600, 
ех1207100000, 
ех1207300000, 
ех1207600000, 
ех1207700000  False flax seeds 10% 10% 10% 10% 
2711110000  Natural gas in liquefied state  35%, but 
not less 
than 
Hrv 400 per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 
2711210000 Natural gas in gaseous state  35%, but 
not less than Hrv 400 per tonne 35%, 
but not less than Hrv 400 per tonne 35%, 
but not less than Hrv 400 per tonne 35%, 
but not less than Hrv 400 per tonne WT/TPR/S/334/Rev.1 • Ukraine 
 
- 57 - 
 
  HS code Product description Export 
duty rate, 
2013  Export 
duty 
rate, 
2014 Export 
duty 
rate 
2015 Export 
duty 
rate 
2016 
2711290000 Gas (other than natura l) in gaseous state  35%, but 
not less 
than 
Hrv 400 per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 35%, 
but not 
less than 
Hrv 400 
per 
tonne 
4101 Raw hides and skins of bovine (including 
buffalo) or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, not produced for parchment and not undergone further processing), with or without scalp hair, split or not split 25% 24% 23% 22% 
4102 Raw hides and skins of sheep or lambs 
(fresh, salted, dried, limed, pickled or 
otherwise preserved, but not tanned, not 
produced for parchment and not 
undergone further proc essing), with or 
without wool, split or not split 25% 24% 23% 22% 
4103300000, 
4103900000 Other raw hides (fresh, salted, dried, 
limed, pickled or otherwise preserved, but not tanned, not produced for parchment and not undergone further processing), with or without scalp hair, split or not split, except goats and reptiles 25% 24% 23% 22% 
7204100000 Waste and scrap of cast iron 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204300000 Waste and scrap of tinned iron or steel  11.6 €/t 10 €/t 10 €/t 10 €/t 
7204411000 Turning, shavings, debris, milling waste 
production and sawdust of ferrous metals 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204419100 Crop or punching residues, packaged from 
ferrous metals 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204419900 Crop or punching residues, non-packaged 
from ferrous metals 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204491000 Waste and scrap of ferrous metals, 
shredded 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204493000 Waste and scrap of ferrous metals, 
packaged 11.6 €/t 10 €/t 10 €/t 10 €/t 
7204499000 Waste and scrap of ferrous metals, sorted 
and non-sorted 11.6 €/t 10 €/t  10 €/t  10 €/t 
7204500000 Waste in steel ingots for re-melting 
(charge bars), except for alloy steel  11.6 €/t 10 €/t 10 €/t 10 €/t 
7202998000 Ferrous chrome-nickel and other 
ferroalloys 18% 15% 15% 15% 
720421  Waste and scrap of a lloy steel, corrosion-
resistant (stainless) steel 18% 15% 15% 15% 
7204290000 Other waste and scrap of  alloy steel 18% 15% 15% 15% 
7204500000 Waste in charge bars from alloy steel for 
remelting 18% 15% 15% 15% 
7218100000 Corrosion-resistant (stainless) steel in 
ingots and other primary forms 18% 15% 15% 15% 
7401000000 Copper mattes; cementing (precipitated) 
copper 18% 15% 15% 15% 
7402000000 Unrefined copper, copper anodes for 
electrolytic refining 18% 15% 15% 15% 
7403120000 Cast work pieces of refined copper for 
production of wire  18% 15% 15% 15% 
7403130000 Tickets (metal work pieces with square or 
circular cross-sectio n) of refined copper 18% 15% 15% 15% WT/TPR/S/334/Rev.1 • Ukraine 
 
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  HS code Product description Export 
duty rate, 
2013  Export 
duty 
rate, 
2014 Export 
duty 
rate 
2015 Export 
duty 
rate 
2016 
7403190000 Other refined copper 18% 15% 15% 15% 
7403210000 Alloys on copper and zinc  (brass) basis 18% 15% 15% 15% 
7403220000 Alloys on copper and tin (bronze) basis 18% 15% 15% 15% 
7403290000 Copper alloys (other than master alloys of 
group 7405) 18% 15% 15% 15% 
740400 Waste and scrap of copper 18% 15% 15% 15% 
7405000000 Master alloys on copper basis 18% 15% 15% 15% 
7406  Powders and flakes of copper 18% 15% 15% 15% 
7419991000 Gratings and wire mesh of copper wire 18% 15% 15% 15% 
7415290000 Other articles of copper without carving, 
except for washers (including elastic 
washers) 18% 15% 15% 15% 
7415390000 Copper produce with carving (except for 
wood screws, other screws, bolts and nuts)  18% 15% 15% 15% 
7418109000 Copper table, kitchen or other household 
articles of and their parts  18% 15% 15% 15% 
7419 Other copper articles  18% 15% 15% 15% 
750300 Waste and scrap of nickel 18% 15% 15% 15% 
760200 Waste and scrap of aluminium  18% 15% 15% 15% 
7802000000 Waste and scrap of lead 18% 15% 15% 15% 
7902000000 Waste and scrap of  zinc 18% 15% 15% 15% 
8002000000 Waste and scrap of tin 18% 15% 15% 15% 
8101970000 Waste and scrap of tungsten 18% 15% 15% 15% 
8105300000 Waste and scrap of cobalt 18% 15% 15% 15% 
8108300000 Waste and scrap of titanium 18% 15% 15% 15% 
8113004000 Cermets and articles of cermets, including 
waste and scrap 18% 15% 15% 15% 
Source: Ministry of Revenues and Ta xes online information. Viewed at: http://minrd.gov.ua/baneryi/mitne-
oformlennya/subektam-zed/stavki-vviznogo-ta-viviznogo-mita/vivizne-mito/stavki-mita/ , 
http://zakon2.rada.gov.ua/laws/show/584-18  (Customs Duties of Ukraine), and 
http://zakon2.rada.gov.ua/laws/show/584%D0%B0-18/paran3#n3  (Tariff Codes Log).  
3.3.3  Export restrictions 
3.61.  Article 17 of the Law "on Foreign Economic Activity" prohibits exports of (i) items belonging 
to Ukraine's national, historical, archaeological or cultural heritage; (ii) limited natural resources 
(with a corresponding restriction applicable to domestic consumption or production); (iii) goods 
violating intellectual property rights; or (iv) for the enforcement of trade embargos within the framework of decisions of the UN Security Council.  
3.62.  Exports may be restricted to ensure the supply of domestic raw materials for processing 
industries when the domestic price of such material s is lower than the world market price. In such 
cases, the restrictions should be accompanied by a Stabilization Plan from the Cabinet of Ministers. 
Restrictions are designed to be temporary.
57 Since 1 November 2015, a ten-year export ban has 
                                               
57 Cabinet of Ministers' Resolution No. 938 of 4 October 2010 established export quotas for five cereal 
crops (wheat, maize, barley, rye, and buckwheat). The overall export volume for these grains was fixed at 
6.2 million tonnes for the period October 2010 to May 2011 (inclusive). WT/TPR/S/334/Rev.1 • Ukraine 
 
- 59 - 
 
  been in place for unprocessed timber.58 According to the authorities, Ukraine is facing a shortage 
of oak logs, and the available volume of timber is insufficient to satisfy the needs of local processing enterprises.  
3.63.  Licensing may be applied in a number of instances, notably in the face of a significant 
imbalance in the supply of essential goods (food and other vital consumer goods) to the domestic 
market. In such cases, licensing is applied temporarily until the balance has been restored. Export licensing may also be employed to protect human, animal or plant life and health; to protect 
intellectual property rights; to protect objects of the national patrimony; to enforce Ukraine's 
international obligations; or for reasons of national security. Gold and silver are also subject to export licensing.  
3.64.  The Cabinet of Ministers approves the list of goods subject to export (and import) 
restrictions and licensing on an annual basis. Cabinet of Ministers' Resolution No. 1 of 
14 January 2015 detailed the goods affected during the year. Licensing was applied to ozone-depleting substances and goods containing  such substances; optical polycarbonate and 
equipment for the manufacturing of disks for laser reading systems; gold and silver; natural gas; 
zinc and copper containing slags (export quotas); and goods containing alloyed ferrous metals, non-ferrous metals and their alloys, and anthracite.  
3.3.4  Export subsidies, finance, and guarantees 
3.65.  Ukraine provides no export subsidies for agricultural or non-agricultural products, and has 
no classic export credit or export guarantee agency.  
3.66.  The State Export-Import Bank of Uk raine (UkrEximBank) was established in 1992.
59 The 
bank's traditional focus is the servicing of import and export transactions. UkrEximBank is an 
active player in the trade finance market, and participates in trade finance programmes of the 
European Bank for Reconstruction and Development and the International Finance Corporation. 
Acting as sole agent for the Ukrainian Government, one of the bank's principal activities is to 
facilitate the administration of loan agreements between the Government and foreign financial institutions. 
3.3.5  Export promotion and marketing assistance 
3.67.  In 2011, the Cabinet of Ministers passed a resolution with the objective of assisting 
Ukrainian enterprises in expanding the markets for their products abroad.
60 The resolution calls on 
central and local authorities to implement an action plan for the development and employment of 
Ukraine's export potential. According to the Ukrainian authorities, the action plan introduces 
effective mechanisms of government support to national producers.  
3.68.  The Cabinet of Ministers introduced a syst em of government support to Ukrainian exporters 
in August 2013.61 The stated purpose of the legislation is to develop export-oriented industries, 
improve the quality and competitiveness of exported  goods, improve Ukrainian exporters' positions 
in promising markets and increase the volume of foreign trade.  
3.4  Measures Affecting Production and Trade 
3.4.1  Subsidies 3.69.  As a Member of the WTO, Ukraine has been notifying support measures without prejudice to 
their legal status under the GATT 1994 and the WTO Agreement on Subsidies and Countervailing 
                                               
58 The ban enters into force on 1 January 2017 for pine logs. The legal basis for the export ban is Law 
No. 325-VIII of 9 April 2015.  
59 Originally organized as a state-owned enterprise , UkrEximBank was transformed into a public joint 
stock company in 2009. However, all its shares are owned by the Cabinet of Ministers on behalf of the Ukrainian State. 
60 Cabinet of Ministers' Resolution No. 1206 of 16 November 2011. 
61 Cabinet of Ministers' Resolution No. 586-r "On Approval of the Concept of Government Support 
System for Ukraine's Exports" of 1 August 2013.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Measures.62 The latest notification, circulated in July 2015, details measures applied in 2013 and 
2014.63 The notifications cover sectoral programmes (i.e. support to shipbuilding; the 
manufacturing of aircraft, spacecraft, and agricultural machinery; the coal industry; and publications) as well as horizontal support measures (essentially tax concessions) made available 
to firms operating in special economic zones, priority territories, and technological parks.
64 The 
horizontal support measures applicable in special economic zones are presented in further detail in section 3.4.5.  
3.70.  The legal basis for sectoral support measures  comprises enabling legislation for each sector 
eligible for assistance, the tax laws authorizing specific exemptions under certain conditions, and the annual state budget laws determining the scope  and level of exemptions for each budget 
year.
65 The estimated level of support was on a rising trend from 2010 to 2013, but declined in 
2014 due to a substantial drop in the assistance to coal mining (Table 3.15). On the basis of the 
notified information, the coal industry is the re cipient of nearly 80% of the sectoral support in 
Ukraine.  
Table 3.15 Sectoral support programmes, 2008-14 
Sector 2008 2009 2010  2011 2012 2013 2014 SUM 
(UAH 
million) 
Shipbuilding 1.7 8,597.8 452.6 18.5 37.4 117.8 23.4 9,249.2 
Aircraft 22.4 260.0 188.4 1,148.6 1,241.6 737.8 1,058.5 4,657.3 
Agricultural 
machinery 0 0 0 .. .. 52.4 50.7 103.1 
Space industry 66.5 57.6 106.5 275.4 251.6 87.1 85.4 930.1 
Coal mining 6,460.8 6,144.1 7,236.6 10,049.9 12,558.4 14,823.1 9,114.8 66,387.7 
Publications 730.3 61.2 307.2 4.4 0.0 889.5 646.6 2,639.2 
TOTAL 
(UAH million) 7,281.7 15,120.7 8,291.3 11,496.8 14,089.0 16,707.7 10,979.4 83,966.6 
.. Not available. 
Source: WTO Secretariat, based on Ukraine's notification s, and data provided by the Ukrainian authorities. 
3.71.  At present, assistance to coal mining is primarily provided in the form of partial 
reimbursement of the production costs to loss-maki ng state-owned coal producers. The Ministry of 
Energy and Coal Industry (MECI) determines th e list of eligible enterprises based on their 
economic performance and their production plans. Funds are also made available for restructuring, i.e. either to accelerate the closure of unprofitable mines or to support construction projects 
enhancing the efficiency of certain coal and peat producing state-owned enterprises.  
3.72.  Support to the Ukrainian shipbuilding industry was introduced in 1999.
66 The stated purpose 
of the assistance is to promote research and de velopment, improve production, and stimulate new 
and more efficient investments. The nature of th e tax advantages accorded to the industry has 
varied somewhat over time. The particularly large subsidy recorded in 2009 resulted from a provision allowing the deferral of corporate income taxes on advance payments from clients until 
the actual delivery of the finished vessels. At present, support may be granted in the form of 
subsidized credit (2013 through 2016), import duty and land tax exemptions
67 (until the end of 
                                               
62 WTO documents G/SCM/N/155/UKR, 26 May 2008; G/SCM/N/186/UKR, 3 July 2009; 
G/SCM/N/220/UKR, 7 July 2011; and G/SCM/N/253/UKR, 11 July 2013 cover the years from 2005 to 2012 (inclusive). 
63 WTO document G/SCM/N/284/UKR, 20 July 2015.  
64 Programmes have also been designed to aid sma ll and medium-sized enterprises, the development of 
energy-saving measures and technologies, alternative fuel s and for "innovative investment projects in the real 
sector". However, none of these programmes have been active since 2010.  
65 For example, Law No. 1624-IV "On Development of the Motorcar Industry in Ukraine" of 
18 March 2004 remained in force until the end of 2008. However, all tax privileges (exemptions from corporate income tax, import duties, VAT, land tax, and excise ta xes on domestic sales) had been withdrawn before then, 
and no revenue foregone was recorded in 2008.  
66 Law No. 1242-XIV "On Measures of State Support for the Shipbuilding Industry in Ukraine" of 
18 November 1999, amended by Law No. 1766-IV in 2004. Cabinet of Ministers' Decree No. 1256 of 
21 December 2005 sets out the list of enterprises eligible for support.  
67 The land tax exemption initially expired at the end of 2007, but the exemption has been 
re-introduced.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  2015), deferral of VAT payments, and exemption from corporate income tax (until the end of 
2020). However, no allocations for subsidized credits were included in the State Budgets for 2013 and 2014, no imports of duty-exempt equipment and components
68 were claimed in 2013 or 2014, 
and the deferral of VAT was not applied in 2014.  
3.73.  The aircraft industry, i.e. the development,  production and repair of aircraft and aircraft 
engines, became eligible for state support in 2001.69 The Cabinet of Ministers determines the list of 
beneficiaries.70 The most significant assistance provided in recent years has been in the form of 
exemption from corporate income tax (for 10 ye ars starting 1 January 2011), and the exemption 
from VAT on goods imported by these enterprises. The aircraft industry is also exempt from payment of land tax, sales of research-related output are exempt from VAT, and specific items are exempt from import duty until 1 January 2016 (Table 3.6). However, the revenue foregone from 
the import duty exemption is relatively modest, amounting to Hrv 6.2 million in 2013 and 
Hrv 5.6 million in 2014.  
3.74.  Support for the production of agricultur al machinery is geared toward increasing the 
production of domestically-made farming equipment as well as machinery for the food processing 
industry.
71 In 2013 and 2014, assistance was provided exclusively through exemption from 
corporate income tax. This measure expired at the end of 2014.72 None of the eligible enterprises 
availed themselves of the import duty exemptions  (valid until 1 January 2017) in 2013 and 2014. 
In principle, the producers could also benefit from  subsidized credits and partial reimbursement to 
the end users of the cost of machinery. However, no allocations were made for such support in the 
State Budgets for 2013 and 2014.  
3.75.  State support to Ukraine's space industry was introduced in 2000, in accordance with 
international treaties concluded by Ukraine and ratified by the Verkhovna Rada.73 The assistance 
to the enterprises is in the form of tax exemptions (i.e. land tax, import duty (Table 3.6), and 
VAT), including on imports under the "Cyclone-4 " project, until 1 January 2018. In addition, 
publicly-funded research programmes finance projects related to the development of satellite communications and navigation systems, remote sensing, and the development and testing of 
equipment and technologies in space, etc. In all, Hrv 1,084.6 million was allocated through the 
State Space Agency of Ukraine, in compliance with the National Space Targeted R&D Space Programmes, from 2008 to 2014. Moreover, in accordance with decisions of the Government of Ukraine, large-scale projects have been implem ented with loans and state guarantees channelled 
through the Space Agency. Funded by the state budget, some Hrv 3.5 billion was made available 
during 2008 to 2014.  
3.76.  In response to sectoral problems and with a view to developing the publication of books in 
Ukrainian language, legislation to grant subsidies was introduced in 2003.
74 In the beginning, the 
support was only for the production of schoo lbooks, textbooks, and copybooks. Current 
beneficiaries, i.e. publishing houses and organizations and polygraphic enterprises, are exempt 
                                               
68 In accordance with Cabinet of Ministers' Resolution  No. 466 "On approval of the list of equipment and 
components that are not produced in Ukraine and import ed to the customs territor y of Ukraine by domestic 
enterprises of shipbuilding industry for use in economic activities, that  are temporarily exempt from import 
duty when imported into the customs territory of Ukraine and placed into  the customs regime of import" of 
28 May 2012.  
69 Law No. 2660-III "On State Support of Aircraft Cons truction Industry in Ukraine" of 12 July 2001 
expired on 1 January 2007. At present, assistance is provided in accordance with the Law "On Support of 
Aircraft Building in Ukraine", Law No. 1814-VI "On Amendm ents to Some of the Laws of Ukraine Concerning 
State Support to Aircraft Industry in Ukraine" of 20 January 2010, and Law No. 4884-VI "On Amendments to the Law of Ukraine on the Development of the Aircraft Industry" of 5 June 2012. Cabinet of Ministers' Decree 
No. 680 "On Import on the Customs Territory of Ukraine of Goods by Aircraft Enterprises" of 21 July 2010 (as amended) stipulates the import volume and en d-use requirements for tariff exempt items.  
70 Cabinet of Ministers' Resolutions Nos. 405 of 9 June 2010 and 56 of 12 February 2014. 
71 The enabling legislation for the support to the se ctor is Law No. 3023-III "On Promotion of Domestic 
Machine Building for Agriculture" of 7 February 2002 and Cabinet of Ministers' Resolution No. 785 "On Approval of the Purpose State Program of the Te chnology Policy Realization in Agriculture for the Period Until 2015" of 
30 May 2007.  
72 The 2011 Tax Code exempted agricultural machinery producers from corporate income tax until the 
end of 2020. However, Law No. 41-VIII of 28 December 2014 cancelled this provision.  
73 Law No. 1559-III "On State Support of Space Activity" of 16 March 2000.  
74 Law No. 601-IV "On State Support of Book Publishing in Ukraine" of 6 March 2003 (as amended). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  from corporate income tax, import duties on specific items (Table 3.6), and VAT (on imports as 
well as on domestic sales).  
3.77.  In addition to these programmes notified to the WTO, other sectors also benefit from 
transfers, capital injections, or tax concessions. Notably, the state budget allocated nearly 
Hrv 20 billion to the National Joint-Stock Company "Naftogaz Ukraine" from 2008 through 2012 to 
cover the price difference between imported natural gas and the (lower) price paid by the users, i.e. the general population and the heating plants of Teplokommunergo.
75 Furthermore, the 
Government raised Hrv 99.4 billion through the issue of bonds to increase the registered capital of 
"Naftogaz Ukraine" between 2010 and 2015. Other state-owned enterprises have also received fresh funds augmenting their authorized capital, e.g. the Public Youth Housing Assistance Fund, 
NJSC Ukragroleasing (UAH 888 million), enterpri ses in arms and munitions (Ukroboronprom – 
Hrv 100 million, and Ukrspetstorh – Hrv 5 Million), and in the aviation industry (Hrv 739 million). 
Eight state-owned enterprises implementing 12 "national projects" also had their authorized 
capital increased by Hrv 687 million from 2010 to 2013.  
3.78.  Difficulties in the financial sector have prompted share capital increases in the State 
Mortgage Institution, Ukreximbank, and Oschadbank. Moreover, the Government raised Hrv 52.3 billion from special issues of bo nds between 2008 and 2011. The proceeds were 
exchanged for stocks in several banks (Ukrex imbank, Oschadbank, Ukrgazbank, Rodovid bank, 
and Bank Kyiv).  
3.79.  The Ukrainian authorities also note that direct budget support and state guarantees are 
major supporting instruments in the transport sector. Road works are financed by toll fees and by 
the import and excise duties on petroleum produc ts, motor vehicles, and tyres. Loans contracted 
by Ukravtodor are underpinned by state guarantees. State guarantees, concessional credits, direct 
financing and share capital are also used in the energy sector to further the construction of nuclear 
power units, pumped-power storage and other power plants, the construction or reconstruction of 
power transmission lines and substations, the rehabi litation of hydroelectric power plants, as well 
as for measures to increase the reliability of th e electricity supply. The estimated support totalled 
Hrv 1.8 billion between 2010 and the first seven months of 2013. In addition, the Tax Code 
provides for imported goods used in the producti on or development of energy-saving technologies 
to be exempt from import duty and VAT, power stations producing electricity from renewable energy sources are exempt from corporate income tax, and enterprises making energy-efficient 
goods can claim an 80% reduction in their corporate income tax. Measures to support the 
production of biofuel include import duty and VAT  exemption for machinery and equipment used in 
the construction or rehabilitation of plants producing biofuels, zero-rated excise duty on 
bio-ethanol used in the production of biofuel or mixed petrol, and exemption from corporate 
income tax for enterprises manufacturing biofuel, users of biofuel in energy production, and suppliers of equipment utilizing biofuels.  
3.80.  Tax exemptions are also granted to other industries than those mentioned above. Thus, the 
chemical industry is exempt from excise duty on  imports of light and heavy distillates, and the use 
of industrial alcohol as raw material is zero rated. Light industry businesses are exempt from 
corporate income tax. Law No. 71-VIII of 28 December 2014 cancelled a preferential income tax 
regime for fuel and energy enterprise s with effect from 1 January 2015.  
3.81.  The Ukrainian construction industry benefits indirectly from programmes to provide 
affordable housing to targeted segments of th e population. Cultural programmes provide support 
to theatres, art groups, concerts, circuses, the development and distribution of national films, 
creative unions, and art and film events. In addition, some funds are made available under horizontal job schemes, either to encourage first- time hiring of young workers or to support the 
employment of disabled persons.  
3.4.2  Standards, technical requir ements, and conformity assessment 
3.82.  Ukraine inherited from the Soviet Union a rigid system of technical requirements based on 
prior controls and widespread adherence to comp ulsory standards. The process of transforming 
Ukraine's TBT regime to a WTO-compatible mixture of mandatory technical regulations and 
standards, by definition voluntary, began during  Ukraine's process of accession to the WTO. The 
                                               
75 No funds were allocated in 2011 or from 2013 to 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  basic laws "on standardization" and "on conformity assessment" from 2001 were supplemented 
with, but not superseded by, Law No. 3164-IV  "on Standards, Technical Regulations and 
Conformity Assessment Procedures" of 1 December 2005.76 The three laws thus had to be read 
together. The 2005 law clarified that only the Ca binet of Ministers had the authority to adopt 
technical regulations. The law was amended in 2007 to state that relevant international standards 
should be given priority consideration as Ukraine was developing its standards, technical regulations and conformity assessment procedur es. In April 2006, the Ukrainian authorities 
estimated that Ukraine had some 3,100 harm onized national standards while another 
8,000 standards remained to be harmonized with international standards. As this task was unlikely to be accomplished prior to Ukraine's accession to the WTO, priority areas for follow-up were products remaining subject to mandatory certification, cumbersome multiple testing requirements 
by different public authorities due to overlapping  responsibilities, accreditation procedures for 
conformity assessment bodies and the possibilities for mutual recognition, the use of manufacturers' declarations, and compliance with the transparency obligations of the 
TBT Agreement.
77 
3.83.  On the institutional side, the Derzhspo zhyvstandart (the State Committee for Technical 
Regulation and Consumer Policy) was the central authority responsible for all work related to the 
formulation and implementation of standards, te chnical regulations, and conformity assessment 
procedures until 2011, when the functions were  transferred to the Ministry of Economic 
Development and Trade as part of the administrati ve reform of Ukraine. Draft texts and approved 
standards, technical regulations and related procedures are published in the official gazette 
"Ofitsiyniy Visnyk Ukrajiny" or in the journal "Standards". The Ministry of Economic Development 
and Trade also serves as Ukraine's WTO National Enquiry Point and Information Processing Centre.  
3.84.  The Law "on Standardization" was revised in 2014 to clarify the terminology used, avoid any 
compulsory application of standards, and to crea te a national standardization body fully equipped 
to promulgate standards while not being a state authority.78 In November 2014, the Cabinet of 
Ministers designated the Ukrainian Scientific-Research and Training Centre of Standardization, 
Certification and Quality Problems to serve as the new national standardization body.79 Within this 
body, an information centre (ISONET) has been established to provide information about the institution's work. According to the Ukrainian authorities, 11,662 Ukrainian standards had been 
harmonized with international or European standards by January 2016, leading to the cancellation 
of 15,773 interstate (GOST) standards developed before 1992.  
3.85.  Simultaneously with the revision of the standardization law, a new version of the Law "on 
Metrology and Metrology Activity" was also adopted to separate the regulatory, supervisory and 
economic functions in this area in alignment with the International Organization of Legal Metrology 
(OIML) and the EU framework.
80  
3.86.  Law No. 124-VIII "on Technical Regu lations and Conformity Assessment" of 
15 January 2015 aims at establishing a legal an d institutional framework for the development, 
adoption and application of technical regulati ons and conformity assessment procedures that 
follows the system applied by the European Union.81 The current compulsory product certification 
regime is to be fully abolished by 2018 and is being replaced by conformity assessment.82 The 
                                               
76 In 2008, Ukraine's basic TBT framework comp rised Law No. 2408-III "On Standardization" of 
17 May 2001, Law No. 2406-III "On Conf ormity Assessme nt" of 17 May 2001, Law "On Accreditation of 
Conformity Assessment Bodies" of 17 May 2001, and Law No. 113/98 "On Metrology and Metrology Activity" of 11 February 1998.  
77 The accession working party report (document WT/ACC/UKR/152) lists products subject to mandatory 
certification, products where conformi ty could be verified in a less trade-restrictive manner, and recommended 
certification schemes in Ukraine in late 2007 (Tables 25(a), (b), and (c)). 
78 Law No. 1315-VII "On Standardization" of 5 June 2014.  
79 Cabinet of Ministers' Order No. 1163 "On Designating the State-Owned Enterprise to Execute the 
Functions of the National Standardization Body as de veloped by the Ministry of Economic Development and 
Trade" of 26 November 2014. The institution remains wholly state-owned. Its website ( www.ukrndnc.org.ua ) 
provides information (in Ukrainian) about ongoing work.  
80 Law No. 1314-VII "On Metrology and Metrology Activity" of 5 June 2014.  
81 The Law enters into force on 10 February 2016. 
82 Cabinet of Ministers' Decree No. 46-93 "On Standardization and Certification" of 10 May 1993 
stipulates state certification with centralized registra tion of (mandatory) certificates of conformity. The 
requirements have been regulated through individual laws, i.e. Laws Nos. 3682-XII "On Protection of Consumer Rights" of 15 December 1993, 468/97-VR "On State Regulation of Imports of Agricultural Products" WT/TPR/S/334/Rev.1 • Ukraine 
 
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  process of removing low-risk goods from mandatory certification requirements began more than 
10 years ago, and the list has been re duced progressively over the years.83 On 6 May 2015, The 
Ministry of Economic Development and Trade adopted Orders No. 451 and 452, cancelling inter alia  the mandatory certification of detergents, welding equipment, bicycles and baby 
carriages, various items of kitchenware, light-indu stry products, various types of infant food or 
dietary nutrition mixtures, pipes and bulbs (tanks), chemical sources of electric current, and piping 
fittings. For small tractors, new motor vehicles (including parts and tools), petrol, diesel and 
marine fuel, the mandatory requirements cease as of 1 January 2016.
84  
3.87.  For goods subject to mandatory certificatio n, Ukraine operates a State certification system 
(UkrSEPRO) that allows certification of either single products, groups of products or articles, serially manufactured goods, or products requiring examination or inspection of the manufacturing 
process, attestation of the process, or assessmen t or certification of a quality system. UkrSEPRO 
certificates of conformity can be issued for single shipments and would in such cases be valid only for one shipment or, for serially manufactured goods, certificates may be of 1-3 years' validity.
85 
Five-year certificates may be obtained for mass-produced goods, but the inspection process is 
complex and costly as it requires production systems certification (ISO-9000), sample testing, and annual control and auditing.  
3.88.  The procedures for recognition of equivalence of conformity assessment undertaken outside 
of Ukraine are laid down in Articles 26 and 30 of the Law "on Standards, Technical Regulations and Conformity Assessment Procedures". Foreign certif icates of conformity may be accepted on the 
basis of signed agreements with the correspondi ng authorities of other WTO Members. As of 
1 September 2013, Ukraine had concluded 12 such agreements with the conformity assessment 
bodies of the Czech Republic, Slovak Republic, Pola nd, China, Republic of Korea, Germany, and the 
Russian Federation. Ukraine may also accept the results of international commodity testing and 
certification systems of which Ukraine is a member, i.e. the Worldwide System for Conformity 
Testing and Certification of Electrotechnical Equipment and Components ( ІЕСЕЕ -CB) scheme. In 
November 2011, the General Assembly of the European Cooperation for Accreditation (EA) decided 
to admit the National Accreditation Agency of Ukraine (NAAU) as an associate member, and a 
document was signed at the EA General Assembly in May 2012 confirming the NAAU's recognition for the areas of accreditation of personnel certification authorities and expanding the NAAU's recognition to the accreditation of calibration laboratories, accreditation of testing laboratories, and 
accreditation of management systems certification authorities. The NAAU became a full member of 
the International Laboratory Accreditation Cooperation (ILAC) in 2014, having been an affiliate member since 2004. The NAAU has been recognized as an ILAC Mutual Recognition Arrangement 
(ILAC MRA) signatory in the area of inspection (in accordance with ISO/IEC 17020) since 
December 2014, and in October 2015 the NAAU obtained signatory status among the Accreditation of Products Certification Bodies at a meeting of the Multilateral Agreement Council of the European 
Cooperation for Accreditation. 
 
3.89.  Although Ukraine has been undertaking effo rts for many years to adapt to internationally 
recognized, and in particular EU, procedures for the elaboration of standards, technical regulations and conformity assessment procedures, the work has taken on a new dimension with the 
conclusion of the Association Agreement, includ ing the Deep and Comprehensive Free Trade Area. 
The revision of Ukraine's basic legal framework during 2014 and 2015 forms part of a progressive 
                                                                                                                                               
of 17 July 1997, 2694-XII "On Labour Protection" of 14 October 1992, 771/97-VR "On Quality and Safety of 
Foodstuffs and Raw Food" of 23 December 1997, 2657-XII "On Communication" of 2 October 1992, 3353-XII "On Highway Traffic" of 30 June 1993, 232/94-VR "On Transport" of 10 November 1994, 1370-XIV "On Permissible Activity in the Area of Nuclear Energy Use" of 11 January 2000, and 324/95-VR "On Tourism" of 15 September 1995.  
83 Derzhspozhyvstandart Order No. 28 of 1 February 2005 has been supplemented by Orders Nos. 171 
of 14 July 2005, 6 of 29 January 2007, 221 of 13 September 2007, 425 and 426 of 22 September 2010, and the Ministry of Economic Development and Trade's Orders Nos. 162 and 163 of 25 October 2011, and 1308 of 6 November 2013. 
84 Mandatory certification remains for aviation fuel , alternative fuel and biofuel (when the share of 
biodiesel exceeds 7%). Sayenko Kharenko online information. Viewed at: http://www.sk.ua/news/2910 ; and 
Unian information agency online information. Viewed at: http://www.unian.info/economics/1084533-ukraine-
to-cancel-compulsory-certification-of-transport-from-2016.html . A full list of products subject to mandatory 
certification can be consulted (in Ukrainian) at: http://zakon0.rada.gov.ua/laws/show/z0466-05 . 
85 According to the United States Trade Representa tive (USTR 2015), US distillers have found that 
certificates of conformity of 2 to 3 years' duration normally involve costly on-site inspections by Ukrainian officials.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  adaptation of Ukraine's TBT regime to the EU prin ciples of market supervision and consumer rights 
protection, including an overhaul of the technica l regulations framework. At a later stage, an 
Agreement on Conformity Assessmen t and Acceptance of Industrial Products (ACAA) is to be 
negotiated and added as an individual protocol to the existing Association Agreement.  
3.90.  For the ACAA to be finalized, Ukraine will need to fully harmonize its legislation with 
EU legislation, including the adoption of technical regulations based on all relevant EU directives, ensuring that its institutions (national standardization and conformity assessment bodies, 
accreditation agency, and market surveillance authorities) are acting in line with EU practice, and 
adopting harmonized standards evidencing produc t conformity with requirements set forth in 
technical regulations. Once in place, the ACAA  will provide Ukrainian and EU manufacturers free 
access to a joint market for certain types of industrial products based on mutual recognition of 
certificates of conformity. Four priority industrial sectors have been identified for mutual free 
access, namely low-voltage equipment, electrom agnetic compatibility, machinery, and ordinary 
pressure vessels. 
3.91.  Ukraine's commitments to bring its technical regulations legislation in line with the 
EU acquis communautaire  are laid down in Section IV, Chapter 3, Articles 53-58 of the Association 
Agreement, and involve the adoption of technical regulations for 27 product categories. As of 
November 2015, Ukraine had adopted 24 technical regulations while the remaining three were in 
preparation.  
3.92.  Labelling provisions are to be kept to a minimum to ensure non-discrimination. The 
European Commission estimates that the harmonization and/or mutual recognition facilities under 
the ACAA should eliminate 50% of the identified trade barriers in the agro-food sector and 35% in 
other industrial sectors compared with the situation in 2004.
86  
3.93.  Ukraine has provided around 250 TBT notifications since it joined the WTO, of which more 
than 100 are notifications of draft technical regula tions. Members have raised two specific trade 
concerns in the TBT Committee. The first concern related to a draft technical regulation on the labelling of foodstuff, which appeared to differ from the Codex Alimentarius and involved additional 
costs and burdens for affected operators.
87 In 2012, another Member questioned amendments to 
Ukraine's Law "on Advertising" introducing restrictions on the marketing of alcohol and tobacco products.
88 Ukraine, in turn, has raised 15 specific trade concerns relating to measures maintained 
by other WTO Members.89  
3.4.3  Sanitary and phytosanitary measures 
3.94.  Ukraine is a member of the World Organisa tion for Animal Health (OIE), the International 
Plant Protection Convention (IPPC), the European and Mediterranean Plant Protection Organization 
(EPPO), and the Codex Alimentarius Commission . The national Codex Alimentarius Commission 
that normally assists in developing food safe ty control methods, MRLs, and HACCP procedures, 
amongst others, is currently inactive.90 The national Codex Contact Point remains operational and 
continues its dissemination of Codex standards in Ukraine. 
3.95.  Since its accession, Ukraine has submitted just over 100 SPS notifications, mainly 
emergency notifications, but also covering some  recent reforms of the SPS regime. WTO Members 
have raised two specific trade concerns in the SPS Committee regarding Ukraine's 
SPS measures.91  
                                               
86 European Commission (2013). 
87 WTO document G/TBT/M/53, 26 May 2011.  
88 Law No. 3778-VI of 16 March 2012. See WTO document G/TBT/M/59, 8 May 2013.  
89 Most of Ukraine's specific trade co ncerns have been in relation to plain packaging of tobacco products 
or measures maintained by the Russian Federation.  
90 The Cabinet of Ministers' Resolution that established the national Codex Alimentarius Commission in 
1998 was cancelled (Cabinet of Ministers' Resolution No. 692 of 8 September 2015). 
91 "Ukraine import measures on  animals and animal products",  see WTO document G/SPS/R/56, 
28 January 2010; and "Ukraine import restrictions on poultry and poultry products", see WTO document G/SPS/R/62, 27 May 2011. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3.96.  Recent developments include the establishment of a new State Service for Food Safety and 
Consumer Protection on 10 September 2014 with the aim to consolidate SPS-related responsibilities spread over several agencies.
92 However, the new agency is not yet operational (as 
of December 2015). Under the planned reorganization, the State Veterinary and Phytosanitary 
Service is to be merged with some or all of the functions of the State Sanitary and Epidemiological 
Service, the State Inspection for Consumer Rights  Protection, the State Agricultural Inspection 
Service, and the State Assay Service.93 The new agency will be accountable to the Cabinet of 
Ministers and function as the central executive body responsible for SPS measures, including the 
safety and quality of food products, sanitary legislation, veterinary measures, animal identification and registration, plant protection and quarantine, certification of seeds and planting material, and tobacco control.
94  
3.97.  The regulatory framework for food safety is  based on the Law "on the Safety and Quality of 
Food Products" (Food Safety Law), as amended.95 According to the Law, sanitary measures should 
be based on scientific evidence in line with international standards, guidelines and 
recommendations, and should not be more restrictive than necessary.96 In practice, Ukraine still 
maintains numerous food safety and nutritional standards that were first established by the Soviet Union, for example, the standards on "Medico-bi ological Requirements and Sanitary Norms of 
Quality of Alimentary Raw Materials and Food Products" No. 5061-89 of 1 August 1989 are still in 
force in Ukraine.
97 Nevertheless, a number of food safety requirements were recently revised, 
including: 
 Ministry of Health Order No. 368 of 13 May 201 3 "on Approval of the State Sanitary Rules 
and Norms 'Regulations of Maximum Levels for Certain Contaminants in Foodstuffs'", which 
provides for a list of food products and the maximum allowed levels of certain contaminants (such as nitrates, mycotoxins, metals, 3-MCDP, dioxins, polycyclic aromatic hydrocarbons, 
melamine); and establishes some special requirements for peanuts, nuts, or other oil 
containing seeds, dried fruit, rice and maize.  Furthermore, the new Order lists provisions 
contained in the "Medico-biological Requirements and Sanitary Norms of Quality of 
Alimentary Raw Materials and Food Products" No. 5061-89 of 1 August 1989 that will no 
longer apply when the new Order enters into force on 14 June 2016; 
 Ministry of Health Order No. 695 of 6 August 2013 "on Approval of the Safety Parameters for 
Meat and Poultry" which establishes the permitted levels of toxins, pesticides and antibiotics 
in poultry meat, based on Codex Alimentarius standards and EU requirements
98; and  
 Ministry of Health Order No. 694 of 8 August 2013 "on Approval of Hygienic Requirements 
for Poultry Meat and Particular Indicators of its Quality" to harmonize the marketing 
standards for poultry meat with those of the EU.99 The new sanitary requirements for poultry 
meat are scheduled to come into force on 6 August 2016. 
3.98.  A major reform of the food safety regime entered into force on 20 September 2015 with the 
enactment of Law No. 1602-VII of 22 July 2014 "on Amendments to Several Laws with respect to 
                                               
92 Resolution of the Cabinet of Ministers No. 442 of 10 September 2014 "On Optimization of Central 
Executive Bodies".  
93 Under the Cabinet of Ministers' Resolution No. 442, the State Agricultural Inspection Service is to be 
dissolved and its functions are to be  reassigned to the new State Serv ice for Food Safety and Consumer 
Protection, the State Service for Tr ansport Safety (UkrTransSafety), an d the State Ecological Inspection 
Service. 
94 In addition, the State Service for Food Safety and Consumer Safety will have responsibilities in the 
areas of metrological supervision, ma rket surveillance, protection of plan t variety rights, and protection of 
consumer rights. Resolution of the Cabinet of Ministers No. 667 of 2 September 2015 "On Approval of the Regulation on the State Service for Food  Safety and Consumer Protection".  
95 No. 771/97- ВР of 23 December 1997 with the latest amendments entering into force on 
20 September 2015. The law does not apply to "non-food products", including tobacco and tobacco products, feed, live animals unless designated for human consumptio n, plants (before harvesting), medicines, cosmetic 
products, narcotic and psychotropic su bstances, residues and contaminants.  
96 Article 15, Food Safety Law. 
97 The document provides for nutritional standards (con tent of protein, energy, carbohydrates, vitamins, 
and micro-elements) and safety standards for each pr oduct category (MRLs for he avy metals, micro-toxins, 
antibiotics, hormones, and pesticides, and microbiological limits).  
98 See SPS notification G/SPS/N/UKR/92, 25 September 2013. 
99 See SPS notification G/SPS/N/UKR/91, 20 September 2013 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Food Safety". The law aims to align Ukrainian food safety legislation with international standards 
and the EU acquis  ("farm-to-fork approach").100 Under the new food safety approach, the food 
chain will be monitored through the gradual introduction of HACCP procedures. Mandatory traceability of food products is to be introduced and importers will be required to keep relevant 
documentation for six months after product expiry . Responsibility for compliance with food safety 
legislation will rest mainly on market operators subject to fines for non-compliance.
101 A new 
chapter on general food hygiene requirements wa s included in the Food Safety Law, with the 
objective to replace outdated sanitary and veterinary requirements, some of which date back to 
the 1980s. 
3.99.  The amendments require that imports of f ood products (except products of animal origin) 
and raw materials for the food industry must be accompanied by an "international certificate" or 
other documents issued by the competent authority of the country of origin.102 The requirement 
for importers to obtain a sanitary-hygiene certificate was repealed, effective 20 September 2015, although imported food consignments may be subject to state border control. The frequency of 
physical inspections and laboratory testing of shipments depends on the risk posed to human 
health.
103 An import risk analysis may be initiated by the competent authorities, authorizing 
accredited laboratories to perform the assessment.104 The results of a risk analysis must be 
published on the agency's website within three days. Laboratories can be accredited by the 
National Accreditation Agency of Ukraine and/or an international accreditation body.  
3.100.  According to the authorities, there are currently no procedures in place for the registration 
of food additives and flavouring matters.105 It appears that food additives recognized by the 
European Union to be safe for human consumptio n are deemed to be approved in Ukraine. The 
adoption of the relevant regulation governing the approval procedure for state registration of food 
additives, flavourings and enzymes on the basis of EU Regulation No. 1331/2008 of 
16 December 2008 is still pending.106 According to the Law of Ukraine No. 1602-VII of 
22 July 2014, the central executive body will be re sponsible for registration of food additives and 
administration of a state register. 
3.101.  A list of services provided by the SPS authorities was established in 2011, and the 
respective fees in 2013.107 Administrative services provided by the competent authorities in the 
field of food safety are subject to fees that sh ould not exceed the actual cost of the service.108 A 
draft law on administrative services and fees is pending, according to the authorities. 
3.102.  The national certification system, admini stered by the State Inspection for Consumer 
Rights Protection was introduced in 1993.109 In line with WTO accession commitments, the list of 
food products subject to mandatory certification was gradually reduced and from 2015 mandatory 
certification of food products, with the exception of tobacco and some alcoholic products, is no 
longer in place.110 Most of the provisions of the Decree on Standardization and Certification have 
                                               
100 See SPS notification G/SPS/N/UKR/80/Rev.1, 22 March 2013. 
101 Article 64, Food Safety Law. 
102 Article 53, Food Safety Law. 
103 Article 55, Food Safety Law. Resolution of the Cabinet of Ministers No. 667 of 2 September 2015 "On 
Approval of the Regulation on the State Servic e for Food Safety and Consumer Protection". 
104 Article 11, Food Safety Law; Article 17, Law on Plant Quarantine; and Articl e 23, Law on Veterinary 
Medicine. See also the Resolution of the Cabinet of Mi nisters "On Approval of th e Regulation on the State 
Service for Food Safety and Consumer Protection" No. 667 of 2 September 2015. 
105 The Resolution of the Cabinet of Ministers No. 12 of 4 January 1999, which specified the list of food 
additives authorized to be used in Ukraine, is no longer in force. 
106 Action Plan of the Ministry of Health  (MoH), online information. Viewed at: 
https://www.moz.gov.ua/ua/portal/pl_zahodiv_moz_2015_03.html. 
107 Cabinet of Ministers' Order No. 1348 of 28 December 2011 "On Some Issues of Services provided by 
SVPS and by agencies and institutions within the scope of its control"; and Ministry of Agrarian Policy and Food 
Order No. 96 of 13 February 2013.  
108 According to Article 62 of the Food Safety La w, such administrative services include state 
registration; issuance of operating permits; assessment  of the operators' compliance to eliminate identified 
violations; etc. 
109 Decree of the Cabinet of Ministers No. 46-93 of 10 May 1993 "On Standardization and Certification". 
110 DSSU Order No. 28 of 1 February 2005 "On Adopting the List of Goods Subject to Mandatory 
Certification", with relevant amendments: Order of the Cabinet of Ministers No. 1689 of 23 December 2009 "On the Cancellation of Certain Points of the List of Goods Subject to Mandatory Certification in Ukraine" and WT/TPR/S/334/Rev.1 • Ukraine 
 
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  been cancelled and the decree is to lose its validity by 1 January 2018, in accordance with 
amendments under the Law No. 124-VIII of 15 January 2015 "on Technical Regulations and 
Conformity Assessment", in force as of 10 February 2016.  
3.103.  Pending its reorganization, the State Veterinary and Phytosanitary Service of the Ministry 
of Agrarian Policy and Food remains the competen t authority for the implementation of veterinary 
and phytosanitary measures. Veterinary requirements are governed principally by the Law "on Veterinary Medicine" and the Food Safety Law.
111 According to the Food Safety Law, the 
importation of meat and meat products is conducted either on the basis of an international 
veterinary certificate or another relevant document issued by the competent authority of the home country. With the creation of a new institution, Ukraine will develop its own form of the international certificate. Currently, on the offici al website of the Veterinary Service, forms of 
veterinary certificates agreed with some foreign partners for export and import can be viewed in 
Ukrainian ( http://old.vet.gov.ua/law/sert#grp_4 ). The requirements for products subject to 
veterinary surveillance and control are set out in Order No. 71 of the Ministry of Agrarian Policy 
and Food.112 Activity licensing for imports of animals and animal products, and food additives, 
amongst others, was abolished in 2014.113 In the context of a broade r deregulation policy, the 
requirement to obtain a veterinary permit for imports of meat, meat products, and live animals 
has been eliminated.114  
3.104.  Since April 2014, the Ministry of Agrarian Policy and Food recognizes the EU production 
and control systems for products of animal origin and raw materials as equivalent to Ukraine's system of food safety and quality.
115 Products from approved EU-facilities are allowed for import 
into Ukraine. The legal framework provides for mandatory identification and registration of farm 
animals.116 Recent amendments aim to improve the monitoring of animal health and 
veterinary-sanitary conditions.117 Imports of meat and meat products treated with growth 
promoting hormones are permitted, according to  the authorities. According to the Law "on 
veterinary medicine", veterinary medicines must be registered; at end-2015 no growth-promoting 
veterinary drugs had been registered. 
3.105.  Phytosanitary measures are based mainly on the framework Law "on Plant Quarantine".118 
The law was recently amended with the aim o f  a l i g n i n g  i t  w i t h  I P P C  s t a n d a r d s  a n d  
requirements.119 According to the amendments, two lists of  subjects of phytosanitary regulation 
will be developed: one for imports, exports and re-exports; the other for controlling transit 
through Ukraine. However, the authorities have advised that some regulatory changes may not be 
in conformity with the relevant international standards (notably ISPM No. 32 and ISPM No. 5).120 
Phytosanitary certification is carried out in accordance with ISPM No. 12 ("phytosanitary 
certificates") and with shortened timelines (24 hours, instead of 5 days).121  
                                                                                                                                               
MEDT's Order No. 451 of 6 May 2015 "On Amendments to the List of Goods Subject to Mandatory 
Certification", in force as of 1 January 2016. 
111 No. 2498-XII of 25 June 1992, with the latest amendments coming into force on 9 May 2016.  
112 "On Approving Veterinary Requirements on Im port to Ukraine of Ob jects subject to State 
Veterinary Control and Surveillance" of 14 June 2004 (amended in 2013). 
113 WTO document G/SPS/N/UKR/95, 5 June 2014. 
114 Law No. 191-VIII " on Amendments to Certain Legisl ative Acts of Ukraine on Simplification of the 
Conduct of Business (Deregulation)" of 12 February 201 5, and amending the Law No. 2498-XII "On Veterinary 
Medicine". 
115 Order No. 118 "On Recognition of the Equivalence of the EU Control System on Production and 
Circulation of Products and Raw Materials of Animal Origin", notified as WTO document G/SPS/N/UKR/102, 
16 December 2014. 
116 Law No. 1445-VI of 4 June 2009 "On the Identification and Registration of Animals".  
117 Law No. 1648–VII of 14 August 2014 "On Amendments to Certain Legislative Acts of Ukraine 
Regarding the Identification an d Registration of Animals". 
118 No. 3348-XII of 30 June 1993, as amended. 
119 Law No. 617-VIII of 15 July 2015 "On introduction of amendments into the Law of Ukraine 'On plant 
quarantine' as to reduction of the ad ministrative burden" amen ding the Resolution of the Cabinet of Ministers 
No. 705 of 12 May 2007. 
120 See also WTO document G/SPS/N/UKR/104, 8 April 2015. 
121 Cabinet of Ministers' Resolution No. 42 of 28 January 2015. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3.106.  Seeds and propagating material for importation must be listed in the Register of Plant 
Varieties122 maintained by the SVPS or in the Register of the OECD Seed Scheme (Ukraine is a 
member). Seeds listed in the OECD Seed Scheme may be imported in accordance with the procedure established by the Order of the Minist ry of Agrarian Policy and Food No. 216 of 
25 March 2013 for propagation purposes and subsequent export.
123  
3.107.  The use of officially registered pesticides  and their application procedures are controlled by 
the Ministry of Ecology and Natural Resources (MENRU) using the norms established by the 
Ministry of Health. The MENRU publishes a catalogu e, once a year, of pesticides and agricultural 
chemicals allowed for use in Ukraine (brand name, group, owner, country of origin, active ingredients, and duration of registration). The importation of pesticides is no longer subject to activity licensing.
124  
3.108.  The main legislation governing biotechnology is the Law "on the State System of Biosafety 
in Creating, Testing, Transporting and Using Genetically Modified Organisms" (Law on GMOs)125, 
and Ministry of Health Order No. 971 of 9 November  2010 "on the List of Food Products Subject to 
Control of GMO Content". Ukraine is a party to the Cartagena Protocol on Biosafety to the 
Convention on Biological Diversity. Within the framework of the Association Agreement with the 
EU, Ukraine has undertaken to align its GMO-legislation with the EU acquis  (including 
EU Regulation No. 1830/2003 of 22 September 2003 concerning GMO traceability and labelling). 
Recent amendments introduced by the Law No. 1602-VII of 22 July 2014 provide for the implementation of EU principles for GMO regulation , notably the registration of GMO sources rather 
than products made from them. Ukraine has no GMO registry at the moment. In future, only crop 
varieties and animal breeds that are based on GM Os, GMOs for food produc ts, and GMOs for feed 
use will be subject to registration.
126  
3.109.  The general labelling requirements in the Food Safety Law are further developed in the 
Resolution of the Cabinet of Ministers No. 468 of 13 May 2009 "on Appr oval of the Labelling 
Procedures for Foodstuffs that Contain or Were Produced with the Use of GMOs and Are to be Placed on the Market".
127 A n y  f o o d  p r o d u c t  w i t h  m o r e  t h a n  0 . 9 %  o f  G M O s  b y  w e i g h t  m u s t  b e  
labelled as "Contains GMOs". A food product containing less than 0.9% of GMOs may be labelled 
as "No GMOs". 
3.4.4  Trade-related investment measures 3.110.  Prior to Ukraine's accession to the WTO in 2008, schemes had been in place for the 
automobile sector and the sugar industry that, in the view of some WTO Members, could have 
been construed as including local content and export requirements incompatible with the WTO Agreement on Trade-Related Investment Measures. However, these arrangements were 
eliminated prior to Ukraine's WTO membership.
128 
3.111.  In June 2015, the Verkhovna Rada adopted a law amending Article 17 of the Law "on 
Electric Power Industry".129 Earlier local content requirements were cancelled and replaced by a 
premium payment on the "green" feed-in tariff. Th e premium amounts to 5% of the feed-in tariff 
when the ratio of local components is at least 30 %, and rises to 10% with a local component ratio 
of 50% or more. The new regime applies to equipment put into operation and plants 
                                               
122 Cabinet of Ministers' Resolution No. 686 of 15 May 2003 on "Regulation on the State Register of Plant 
Varieties Eligible for Dissemination in Ukraine". The catalogue of plant varieties eligible for dissemination is issued annually. 
123 Article 20, Law No. 411-IV of 26 December 2002 "On Seeds and Propagating Material". 
Non-registered seeds and propagating material require a permit from the State Agri cultural Inspection based 
on the procedure established in the Order of the Ministry of Agrarian Policy and Food No. 116 of 20 February 2013. 
124 Laws No. 222-VIII of 2 March 2015 and No. 247-VIII of 5 March 2015. 
125 No. 1103-V of 31 May 2007, as amended in 2015. See also WTO document G/SPS/N/UKR/29, 
9 November 2010. 
126 Law No. 1602-VII of 22 July 2014 "On Amendments to Several Laws with Respect to Food Safety". 
127 As amended by the Cabinet of Ministers' Resolutions No. 661 of 1 July 2009 and No. 1408 of 
26 December 2011.  
128 WTO document WT/ACC/UKR/152, 25 January 2008, paragraphs 328-331, and 380. 
129 Law No. 2010-d "On Amendments to Several Laws on Ensuring Competitive Conditions for Electricity 
Production from Alternative Energy Sources" of 4 June 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  commissioned between 1 July 2015 and 31 December 2024 producing electricity from alternative 
sources of energy (except blast furnace and coking gases) (section 4.3.1).130 
3.112.  Using its authority laid down in Article 6 of the Law "on Promotion of Domestic Machine 
Building for Agriculture", the Cabinet of Ministers introduced local content requirements for 
manufacturers of agricultural machinery in May 2013.131 The applicable ratios are 25% for 
propelled sprayers, 20% for tractors with an engi ne capacity of up to 89 kW, and 35% for larger 
tractors, special purpose agricultural vehicles, and harvesters.  
3.4.5  Free zones and special economic areas 
3.113.  Ukraine has nine "special economic zones" and eight "priority development areas". They 
were established to encourage investment in regions characterized by high unemployment or fundamental structural changes, e.g. due to the decommissioning of uneconomic coal mines, 
termination of armaments production, sulphur contamination, or the Chernobyl nuclear disaster. In 
addition, technological parks, science parks and industrial parks are seen as tools to stimulate investment, and to promote research, job creation, and the development of modern production 
infrastructures. Article 92 of the Constitution stipulates that each zone with an economic regime 
that differs from the general regime must be regulated by separate legislation. Special economic zones and priority development areas can be create d by the Verkhovna Rada at the initiative of 
the President, the Cabinet of Mini sters, or local authorities.  
3.114.  In general, the nine special economic zones are regulated by Law No. 2673-12 "on General 
Principles of Creation and Functioning of the Sp ecial (Free) Economic Zones" of 13 October 1992 
(as amended).
132 However, each zone is governed by its own legislation (Table 3.16). The priority 
development areas have been established for a period of 30 years.133 The assistance programmes 
available in a special economic zone or a priority development area are particular to that zone or area. In principle, tax advantages could take the form of exemption from corporate income tax, 
customs duties, and land tax, as well as deferral of VAT payments. However, as the state budget 
law for 2005 cancelled all tax privileges for special economic zones and priority development areas, benefits currently accorded are confined to the conditions applicable under the general tax 
regime of Ukraine.
134 Support has been negligible in the priority development areas since 2008. In 
the special economic zones, exemptions from th e land tax amounted to Hrv 38.8 million in 2011 
and 2012, but otherwise this incentive has not been used. However, the possibility for enterprises to defer their payments of value added tax on imports through the issue of promissory notes has 
been a measure of growing economic importance in the special economic zones.
135 The estimated 
value of this assistance has risen from an estimated Hrv 36 million in 2008 to Hrv 294 million in 2014.
136 Exemptions from corporate income tax or import duty have been nil or negligible during 
the same period. 
                                               
130 For hydroelectric energy, the premium is only appl ied to micro, mini, and small hydroelectric power 
plants.  
131 Cabinet of Ministers' Resolution No. 369 of 27 May 2013.  
132 Other relevant provisions are Articles 401-405 of  the Civil Code No. 436-IV of 16 January 2003 (as 
amended in 2015), and Cabinet of Ministers' Resolution No. 1199 "On Adoption of a Sample Contract for the Implementation of the Project on the TPD of a Special (Free) Economic Zone" of 5 July 1999 (also as amended in 2015). Chapter 63 of the 2012 Customs Code foresees the opening and operation of free customs zones (commercial, service and industrial). However, the creation of industrial zones may only take place within a 
special economic zone and requires a special law for this  purpose. No such laws have been passed so far.  
133 Ukraine provided details about the territorial defini tion and legal basis for each priority development 
area in document G/SCM/N/155/UKR of 26 May 2008. A draft Law "On Priority Development Territories" that aimed at clarifying the special regi me, guarantees and support to these areas was registered for examination 
by the Verkhovna Rada in 2010. However, no such law has been promulgated. The regime for the Zakarpatska Oblast was established for 15 years, and expired on 29 January 2014.  
134 Some enterprises in the province of Donetsk have been able to retain their tax privileges through 
court judgements.  
135 The Cabinet of Ministers' Act No. 450 "Issues relating to the application of customs declarations" of 
5 May 2012 cancelled the compensation mechanism prov ided through Act No. 1119 "Some issues of import 
(transfer) of goods in special (free) economic zones and export of goods beyond them" of 30 November 2005. 
136 Information provided by Ukraine in its subsidy notifications (documents G/SCM/N/155/UKR, 
G/SCM/N/186/UKR, G/SCM/N/220/UKR, G/SCM/N/253/UKR, and G/SCM/N/284/UKR). The estimate for 2014 (Hrv 294 million) has been provided by the State Statistics Service.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 3.16 Special economic zones 
Donetsk SEZ 
 Donetsk, Donetsk 
Oblast  60 years from 
21 July 1998  Law of Ukraine No. 356 dated 24 December 1998 "on 
the Special Economic Zone and Special Regime of investment activities in Donetsk Oblast". 
Azov SEZ 
 Mariupol, 
Donetsk Oblast 
 60 years from 
21 July 1998 
 Law of Ukraine No. 356 dated 24 December 1998 "on 
the Special Economic Zone and Special Regime of 
investment activities in Donetsk Oblast". 
Zakarpattia SEZ  Uzhgorodskiy 
and Mukachevskiy 
raions, 
Zakarpatska Oblast 30 years from 
9 January 1999 Law of Ukraine No. 2322 dated 22 March 2001 "on 
the Special Economic Zone 'Zakarpattia'" 
Yavoriv SEZ 
 Yavorivskiy 
Raion, Lviv 
Oblast Until 1 January 
2020 Law of Ukraine No. 402 dated 15 January 1999 "on 
the Special Economic Zone 'Yavoriv'" 
Interport Kovel SEZ  Kovel, Volyn 
Oblast  20 years from 
1 January 2000 President of Ukraine Decree No. 702 dated 
22 June 1999 "on the Special Economic Zone 'Interport-Kovel'" 
Mykolaiv SEZ 
 Mykolaiv (on the 
territory of ship-
building 
enterprises) 30 years from 
1 January 2000 
 Law of Ukraine No. 1909 dated 13 July 2000 "on the 
Special Economic Zone 'Mykolaiv'" 
Porto Franco on the territory of the Odessa Sea Trade Port SEZ (FEZ) Odesa 
 25 years from 
1 January 2000  Law of Ukraine No. 1607 dated 23 March 2000 "on 
the Special (Free) Economic Zone 'Porto Franco' on the Territory of the Odessa Sea Trade Port" 
Slavutych 
SEZ Slavutych, Kyiv 
Oblast Until 
1 January 2020 Law of Ukraine No. 721 dated 3 June 1999 "on the 
Special Economic Zone 'Slavutych'" 
Korortopolis Truskavets Tourism and Recreation SEZ Truskavets, Lviv 
Oblast 20 years from 
1 January 2000 Law of Ukraine No. 514 dated 18 March 1999 "on the 
Special Economic Zone for Tourism and Recreation 'Kurortopolis Truskavets'" 
Source: WTO document WT/ACC/UKR/110/Add.1, Annex 9 (updated).  
3.115.  Technology parks may be created according to Law No. 991-XIV "on Special Regime for 
Innovation Activity of Technological Parks" of 16 July 1999 and Cabinet of Ministers' Decree 
No. 2311 of 17 December 1999.137 The benefits provided to technological parks include accrual of 
income tax and import duty payments in special accounts; and zero interest loans, or interest compensation on loans contracted for techno-park projects. However, the state budget has not 
included allocations for credit support in recent years, and enterprises have not availed themselves 
of the special account facilities since 2010. The regime for technological parks was valid for 15 years starting from 4 June 2000. In June 2015, the Cabinet of Ministers approved a draft law 
aimed at simplifying the procedure for the establis hment and registration of technology parks and 
projects in them.
138  
3.116.  Law No. 1563-VI "on Science Parks" of 25 June 2009 provides for the establishment of 
science parks in consultation with the Ministry of  Education and Science. The stated objective of 
science parks is to promote science, technology and innovation at universities and research 
institutions, and to promote the commercialization of research results. Seventeen research parks have been registered thus far. Equipment and components for science, research or laboratory 
work, imported by the science parks themselves  or by their partners, are exempt from the 
payment of customs duties in accordance with procedures prescribed in the Customs Code.  
3.117.  Law No. 5018-VI "on Industrial Parks" of 21 June 2012 allows local authorities to establish 
industrial parks on state or municipal land, or on land in private ownership or under tenure for a 
                                               
137 Many basic legislative acts cover the establishmen t and functioning of technological parks. The laws 
and decrees are listed in WTO document G/SCM/N/284/UKR, 20 July 2015.  
138 Ministry of Education and Science of Ukraine online information. Viewed at: http://mon.gov.ua/usi-
novivni/povidomlennya/2015/06/07/uryadom-sxvaleno-proekt-zakon/ . WT/TPR/S/334/Rev.1 • Ukraine 
 
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  minimum of 30 years. The Interdepartmental Commission at the Ministry of Economic 
Development and Trade maintains a register of indu strial parks. The first five such parks were 
registered in April 2014, and the registry currently comprises 12 industrial parks.139 In addition to 
easier access to land for investors, the law foresees other advantages, including lower start-up 
costs and exemption from customs duties on certain equipment and components not manufactured 
in Ukraine.  
3.4.6  Transit 
3.118.  Transit, i.e. the movement of goods from  the point of entry to the exit point of the 
customs territory of Ukraine or internal transit (cabotage), is regulated according to Chapter 18, 
Articles 90-102 of the Customs Code. For commercial consignments, the transit procedure involves the presentation of a customs declaration, a pe rmit to transit, and the payment of customs 
charges where required by law. The customs decl aration can be replaced by other documentation 
depending on the means of transport and the na ture of the goods (Article 94). The maximum 
terms of transit carriage vary according to the me ans of transport, ranging from 5 days for air 
transport to 31 days for transport by pipeline.
140  
3.119.  The Convention on a Common Transit Procedure of 20 May 1987 establishes common rules 
and procedures for customs transit operations among EU and EFTA member States.141 The transit 
procedure is primarily applicable to road transpor t and regulates, for example, the transit of goods 
subject to customs duties and other charges in th e country of final destination or goods traded 
between two signatory states but passing in transit through a third country. Ukraine is not a signatory to the Convention, but its Associatio n Agreement with the EU foresees Ukraine's 
eventual membership.
142  
3.120.  The transit system operates electronically , replacing the hard copy single administrative 
document (SAD) with an electronic declaration clas sifying goods either as T1 ("non-EU status") or 
T2 ("EU status"). An action plan for Ukraine's accession to the New Computerized Transit System 
(NCTS) was approved by the Cabinet of Ministers in May 2015. Ukraine's integration into the NCTS is expected to speed up transit customs proc edures significantly and reduce the scope for 
smuggling. 
3.4.7  Government procurement 3.121.  According to the Ministry of Economic De velopment and Trade, the annual volume of public 
procurement in Ukraine corresponds to approximat ely 13% of GDP. Public procurement of goods, 
services and works is regulated according to Law No. 1197-VII "on Public Procurement" of 
10 April 2014 (as amended).
143 The law entered into force on 20 April 2014. The law applies to 
procurements exceeding Hrv 200,000 for goods and services and Hrv 1.5 million for public works. 
The procurement of utilities is additionally cove red by Law No. 4851-VI "on Peculiarities of Public 
Procurement in Certain Spheres of Entreprene urial Activities" of 24 May 2012. Moreover, the 
Verkhovna Rada adopted legislation to implement e-procurement in Ukraine on 
24 December 2015.  
3.122.  Procurement may be either carried out using open tender, two-stage tender, request for 
price quotations, pre-qualification of bidders, or a negotiated procurement procedure (Article 12). Open tender is the principal procurement proc edure. Procurement under framework agreements 
must either follow the open-tender, two-stage tender or pre-qualification procedures. Each 
procuring entity must establish a tender co mmittee to plan and implement the procurement 
procedures, including the evaluation of bids and th e decisions to award contracts. The Ministry of 
Economic Development and Trade functions as the au thorized agency foreseen in Article 8 of the 
                                               
139 The first five parks were opened in the regi ons of Lviv, Ivano-Frankivsk (Dolyna), Zhytomyr 
(Korosten), Khmelnitsky (Slavuta), and Poltava (Kremenchug).  
140 The maximum transit term is 90 days for pipeline  transport involving reloading to other means of 
transport.  
141 The Convention has been extended to Turkey an d the former Yugoslav Re public of Macedonia.  
142 Ukraine is a signatory to the TIR (Trans ports Internationaux Routiers) Convention. 
143 The 2014 law repealed Law No. 2289-VI "On Public Procurement" of 1 June 2010, a law on 
government contracts from 1996, and a 1996 resolution of the Verkhovna Rada concerning the supply of goods for state needs.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Law as it develops legislation in the area; monitors procurements; formulates annual procurement 
plans; and elaborates and approves standard  documentation, information dissemination 
procedures, etc. The Antimonopoly Committee is de signated as the complaint review authority.  
3.123.  According to Article 5 of the 2014 law, the procuring entities are to provide free access to 
the information required by the law to all bidders , and domestic and foreign bidders participate in 
the procedures on an equal basis. In 2008, th e Ministry of Economic Development and Trade 
established an official national web portal ( https://tender.me.gov.ua/EDZFrontOffice/menu/uk/ ) 
for the dissemination of information related to pu blically-funded procurement of goods, services 
and works. User registration, which is free of charge, allows access to tender announcements and results (Table 3.17). As of October/November 2015, the website counted more than 25,000 registered users.
144 Invitations to tender are no longer published in hard copy.  
Table 3.17 Published procur ement contracts, 2014-15 
Period Procurement procedures Cost of concluded contracts 
(UAH million) 
Total Exceeding 
SDR 133,000 % (of 
total) Total Exceeding 
SDR 133,000 % (of 
value) 
First half 2014 59,959 4,554 7.6 81,650.9 62,384.2 76.4 
Second half 2014 28,854 2,748 9.5 45,084.4 38,526.9 85.4 
First half 2015  62,266 7,028 11.3 113,076.1 85,406.4 75.5 
Source: Information provided by the Department of State Procurement Regulation at the Ministry of 
Economic Development and Trade of Ukraine. 
3.124.  A new procurement platform (ProZorro), developed with the assistance of businesses, 
public activists, non-governmental organizations, and international experts, was launched on a 
pilot basis in February 2015. ProZorro ( http://prozorro.org/ ) is designed to deal with purchases 
below the thresholds established in the Law "on Public Procurement", but can also be used for 
larger procurements. The system allows suppliers  to submit their bids electronically, and is 
currently used by key government bodies such as the Ministries of Economic Development and 
Trade, Finance, Defence, Infrastructure, Justice and Healthcare; the State Management of Affairs; the State Financial Inspection; the National Ba nk; the National Nuclear Energy Generating 
Company; the Kyiv City State Administration; and the Lviv City Council.  
3.125.  Vis-à-vis  the European Union, the Partnership and Cooperation Agreement (1998) included 
provisions regarding the gradual approximation of Ukraine's government procurement legislation to EU law and cooperation towards the development of conditions for open and competitive 
procurement of goods and services. The Associ ation Agenda and the Association Agreement 
(2014) confirm the target of aligning Ukraine's legislation and practices with EU standards in the area of government procurement. However, while the earlier agreement allowed some discretion in 
the extent and timing of the alignment, the Asso ciation Agreement (Article 152) requires Ukraine 
to present a detailed roadmap with timelines for the legislative approximation and its institutional capacity building. Five implementation phases have been identified, starting with Ukraine's 
adoption of the EU's basic legal standards and institutions within six months of the entry into force 
of the Association Agreement, and followed by Ukraine's stepwise (but eventually full) transposition of the relevant EU directives over a period of eight years.
145  
3.126.  Ukraine's terms of accession to the WTO included a commitment to initiate negotiations to 
join the plurilateral WTO Agreement on Govern ment Procurement (GPA). Ukraine became an 
observer to the WTO Committee on Government Procurement in 2009. Ukraine submitted its 
                                               
144 Since its inception, the web portal has apparently made available more than 530,000 tender 
announcements and more than 518,000 tender results. Although the web portal provides information in 
Ukrainian, Russian, or English, the Ukrainian version of the webpages is by far the most complete. The web 
portal is operated by the state enterprise "Vneshtorgizdat Ukraine".  
145 At present, the relevant EU directives are Directives 2004/17/EC (the Utilities Sector Directive), 
2004/18/EC (the Public Sector Directive), 89/665/EEC (remedies in public sector procurements), 92/13/EEC (remedies in utilities sectors), and 2009/81/EC (Defence  Procurement). During the period 2016 to 2018, the 
EU member States will be implementing four new directives; Directives 2014/24/EU and 2014/25/EU, replacing 
the 2004 directives for utilities and public sector procurements, as well as Directives 2014/13/EU (award of concessions) and 2014/55/EU (e-invoicing in public procurement).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  application to accede to the GPA in 2011 and its initial offer in December 2012.146 After the 
promulgation of the new Law on Public Procurement in April 2014, Ukraine informed the Committee in June 2014 that it considered its legislation open, transparent, non-discriminatory and fully compliant with the GPA. Ukraine's final offer was circulated in June 2015.
147 The 
Committee adopted the draft decision on Ukrain e's accession to the GPA on 11 November 2015.148 
Ukraine's instrument of accession is thus to be deposited with the WTO by 11 May 2016.  
3.127.  GPA accession is expected to address at least some of the external criticism. For example, 
although the 2010 procurement law was largely considered consistent with international 
standards, it was frequently amended to exempt  contracts from the scope of the law. The 2014 
procurement law reduced significantly the exemptio ns from its scope. Nevertheless, pressure to 
amend the law to reintroduce exemptions appears to have resurfaced soon after the law was 
adopted.149 Participation in the GPA may help in stemming the pressure in this regard.  
3.128.  Moreover, while Ukraine's legislation generally does not prohibit foreign enterprises from 
participating in the bidding for contracts, awards to foreign enterprises have been few in the past. 
The difficulties have been attributed to various factors, including a lack of publically available 
information on the tender rules and requirements , non-transparent preferences, conditions added 
to the original tender requirements, and ineffective grievance and dispute settlement 
mechanisms.150 As part of its GPA accession negotiations, and as described above, Ukraine has 
created a modern e-procurement system and un dertaken extensive reforms to address such 
issues.  
3.4.8  State trading, state-owne d enterprises, and privatization 
3.129.  As an independent nation, Ukraine inherited from the centrally-planned Soviet Union an 
economy largely in collective ownership. The Verkhovna Rada passed a law on privatization in 1992 and adopted a number of successive State Privatization Programme s starting from 1992.
151 
By the end of 2006, nearly 110,000 entities had ch anged ownership since the privatization process 
begun; 26% of them had been state owned, while  the other enterprises had been held by the 
municipalities. Larger enterprises were often sp lit into smaller independent units which were 
subsequently privatized. The proceeds from privatization totalled nearly Hrv 40 billion over this 
period, of which most was channelled into a general fund for addressing social issues. The privatization of more than 1,200 objects raised an additional Hrv 22 billion between 2008 and 2013.  
3.130.  The State Property Fund (SPF) was established in 1991 to manage state properties.
152 The 
SPF oversees the privatization processes of enterprises slated for privatization since 1992. In spite of the many privatizations that have taken place, some 3,500 enterprises remain in public 
ownership. Among them, around 40% are economically active. The Ukrainian authorities estimate 
that the public sector accounts for approximatel y 37% of Ukraine's GDP. State-owned enterprises 
continue to dominate in some sectors of the Ukrainian economy, notably in areas related to 
infrastructure, mining, and energy.  
3.131.  The corporate governance structure is generally weak in Ukraine's state-owned 
enterprises. The appointment procedure for seni or management has often been opaque, many 
entities lack effective supervisory boards, an d independently audited accounts appear to be 
                                               
146 WTO documents GPA/ACC/UKR/1 and GPA/ 107, 9 February 2011 and GPA/ACC/UKR/3, 
13 December 2012. 
147 WTO document GPA/ACC/UKR/25 of 29 June 2015. 
148 WTO document GPA/133, 16 November 2015. 
149 See European Union (2014). 
150 USTR (2015), National Trade Barriers . 
151 Law No. 2163-XII "On State Property Privatization" of 4 March 1992. Other legislation for 
privatizations include the Co mmercial Code, the Civil Code, the Laws "On State Program of Privatization", "On 
Specifics of Privatization in Agricultural Sector", "On As sessment of Property, Property Rights and Professional 
Activity in Ukraine", "On Specifics of Privatization of the Objects of Unfinished Construction" and "On the Rent of State and Municipal Property". 
152 The SPF is not the only agency managing state assets. Other supervisory bodies include the 
Ministries of Energy and Coal Indu stry; Infrastructure; Cu lture; and Healthcare; the State Space Agency; 
Ukrtrmontazhspetsbud (State Construction Corporation ); UkrResources; Ukroboronpro m; the State Agency of 
Automobile Roads of Ukrain e (Ukravtodor); and the Nati onal Academy of Sciences. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  exceptions to the general rule. The economic performance of many SOEs is also poor; about 40% 
of them operated at a loss in 2014. While the operational losses of some SOEs are a strain to the annual State Budgets, the accumulation of liabilities can also be a threat to the financial stability of the Ukrainian economy.
153 In principle, public assets have been sold through competitive 
processes involving domestic and foreign investors, thus awarding the sale to the contestant 
offering the most attractive economic terms. However, pre-selection criteria could favour certain bidders or purposely restrict the playing field.
154  
3.132.  Objects of "national importance" for reasons of national security, public health, 
environmental considerations, social development, and the like have been excluded from privatization. In 1999, the Verkhovna Rada approv ed a list of state assets not to be privatized.
155 
The list has been amended several times over the ye ars, opening up for privatization of additional 
entities held in public ownership. The Government announced the intended privatization of 
169 enterprises in July 2014. However, the armed co nflict in parts of Ukraine disrupted some of 
these intended sales. Larger privatizations are currently carried out according to the Cabinet of 
Ministers' Resolution No. 271 "on Conducting a Tr ansparent and Competitive Privatization in 2015" 
of 12 May 2015.156 Nevertheless, the disposal of state assets can be difficult in Ukraine. The 
privatization processes for certain fuel and energy enterprises were halted in August 2015 as the 
conditions for the sale, including the starting price for the tendering of shares, are to be 
re-examined.157 Moreover, the sale of the Research Institute of Electromechanical Devices in 
September 2015 has been blocked by Ukraine's Deputy Prosecutor General.158  
3.133.  The present government has embarked on a reform agenda targeting inter alia  improved 
budgetary oversight, strengthened corporate go vernance, corporate restructuring, and more 
transparent privatization. A dedicated SOE website has been launched to provide information on policy issues, including privatization, and to present consolidated financial information as well as 
individual company profiles ( www.soereload.com.ua ).The Ministry of Economic Development and 
Trade began the publication of consolidated information on Ukraine's Top-100 state-owned 
enterprises on a regular basis during 2015 to enhance the public accountability of SOEs.159 The 
reports also present the strategy for ongoing reforms. Some major state-owned enterprises are 
presented in Table A3.3.  
3.134.  During Ukraine's process of accession to  the WTO, the authorities provided information 
about a number of state-owned enterprises without prejudice as to their possible status as state 
trading entities according to Article XVII of the GATT 1994 and the Understanding on the 
interpretation of that article. In response to requests for information, details were provided 
concerning enterprises such as "Khlib Ukra iny", "Ukragroleasing", and Ukrtransleasing". 
Eight enterprises were considered potential state trading entities within the WTO definition, namely 
(i) "Ukrspyrt", a manufacturer of alcoholic beve rages; (ii) "UkrGasEnergo", a 50/50 joint venture 
between "Naftogaz of Ukraine" and "RosUkrEnergo", holding a monopoly on imports of natural 
gas; (iii) "Ukrspetsexport", the only authorized importer and exporter of military equipment; and 
(iv) the state or municipal pharmaceutical en terprises "Liky Ukrainy", "Zdorov'ya Narodu", 
"InterChem", "InterChem-1", and "Pharmacia". The businesses "Ukrspetsexport", "Naftogaz of 
Ukraine" and "Energorynok" (wholesale and transmission of electricity) were enterprises trading in 
accordance with international contracts on behalf of the State.  
                                               
153 Naftogaz alone has accumulated liabilities equivalent to 10% of Ukraine's GDP.  
154 For example, requiring the bidders for Donbasenergo , an electricity generator, to have mined certain 
quantities of coal in Ukraine prior to the purchase reduced the list of potential suitors. This privatization has not 
been concluded.  
155 Law No. 847-XIV "On the List of State Property Assets not Subject to Privatizations" of 7 July 1999. 
Draft legislation providing for a substantial reduction of  the list has been presented to the Verkhovna Rada. 
156 The entire list comprises more than 300 enterprise s. The Cabinet of Ministers approved a resolution 
"On Amendments to Property Assessment Procedure" on 28 October 2015.  
157 Press release of the State Property Fund dated 31 August 2015. 
158 Ukraine Crisis Media Center online information. Viewed at: http://uacrisis.org/35351-sprobi-
prozorogo-prodazhu-derzhavnogo-majna .  
159 The first consolidated report covered the results during 2013 and the first nine months of 2014 (see 
Ministry of Economic Development and Trade of Ukraine, 2014). The second report dealt with full-year results 
for 2014 (see Ministry of Economic Development and Trade of Ukraine, 2015). The ambition is to prepare quarterly reports in Ukrainian and annual  reports in Ukrainian and English.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3.135.  As a WTO Member, Ukraine has provided notifications regularly to the Working Party on 
State Trading Enterprises, but only in respect of the state enterprise "Ukrspyrt". This entity, which 
comprises 85 enterprises with state ownership and 9 regional state associations engaged in the production and marketing of alcohol (including vodka and liqueurs) and bioethanol, is the only 
business authorized by the Cabinet of Ministers to import, export or engage in wholesale trade of 
ethyl alcohol, ethyl rectified grape alcohol, and ethyl rectified fruit alcohol. In 2013, Ukraine's 
exports of denatured and undenatured alcohol am ounted to 201.7 million litres from a total 
production of nearly 18.2 billion litres.
160 Wholesale trade in ethyl alcohol for medical or veterinary 
purposes can be carried out by any licensed operator, and the Cabinet of Ministers maintains a register of such enterprises.  
3.136.  Article 258 of Ukraine's Association Agreemen t with the EU requires the parties to adjust 
their state monopolies of a commercial character to ensure non-discrimination within five years of 
entry into force of the agreement.  
3.4.9  Countertrade and barter 
3.137.  Barter transactions are regulated in accordance with Law No. 351-XVI "on the Regulation 
of Trade (Barter) Transactions in Foreign Trade" of 23 December 1998. Ukraine's legislation does not prohibit any Ukrainian enterprise from engaging in barter transactions with foreign partners, 
whereby they exchange goods, services, or works without payment in cash or via bank transfer. 
Goods imported under a barter agreement must be imported into the customs territory of Ukraine no later than 180 days following their customs cleara nce. Provisions allowing individual extensions 
of this time limit through the issuance of a one-off permit were cancelled in 2012.
161  
3.138.  Article 8 of the Law "on the National Defense Procurement" stipulates that public contracts 
involving the importation of military equipment or related services worth more than €5 million must be balanced with a compensation (offset) ag reement for the purchase of Ukrainian goods or 
services. The procedures and types of possible comp ensation are outlined in Cabinet of Ministers' 
Resolution No. 432 of 20 April 2011. 
3.4.10  Competition policy 
3.139.  The basic principles that the State should encourage competition, prevent the abuse of 
monopolist positions, and combat unfair or illegal restrictions on competition are laid down in the Constitution, Law No. 3659-XII "on the Antimono poly Committee of Ukraine" of 26 November 
1993, Law 236/96-VR "on Protection Against Unfair Competition" of 7 June 1996, and Law 
No. 2210-III "on the Protection of Economic Competition" of 11 December 2001.
162 The 
Antimonopoly Committee of Ukraine has been  designated as the competition authority.163 The 
Laws "on Natural Monopolies" and "on Telecommunications" have been amended to differentiate 
the powers of the Antimonopoly Committee and the national regulators of communications, the 
electricity market, and the markets for housing and communal services.  
3.140.  The work of the Antimonopoly Committee in volves the development of legislation, i.e. the 
elaboration of draft laws forwarded to the Cabinet of Ministers for approval and adoption, as well 
as instructions and other legal acts promulgated within its own powers. The Committee also approves draft legal acts developed by other branches of government that could affect 
competition. In addition, the tasks of the Antimonopoly Committee include the classic 
responsibilities of an antitrust enforcement agency, i.e. investigating and resolving complaints in 
relation to abuse of dominant position, acts of unfair competition, non-competitive actions of public authorities, non-competitive concerted actions of commercial entities, as well as acquisition 
and merger control.
164 Article 10 of the Law "on the Protection of Economic Competition" provides 
                                               
160 WTO document G/STR/N/15/UKR, 17 July 2014. The other notifications concerning the activities of 
"Ukrspyrt" are contained in documents G/STR/N/14/ UKR, 30 July 2012; G/STR/N/13/UKR, 8 July 2010; and 
G/STR/N/12/UKR, 20 June 2008.  
161 Law No. 5061-VI "On Amendments to the Law of Ukraine 'On the Regulation of Trade (Barter) 
Transactions in Foreign Trade'" of 5 July 2012. 
162 The presence of offshore corporat ions unwilling to disclose the identity of the real owners is a 
persistent proble m in merger control in Ukraine. 
163 Law No. 3659-XII "On the Antimonopoly Committee of Ukraine" of 26 November 1993.  
164 Specific aspects of competition policy are regulated in more than 140 laws in effect in Ukraine (see 
UNCTAD, 2013). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  for the authorization of coordinated actions of commercial entities if the participants demonstrate 
that these actions contribute to certain specific objectives outlined in Part I of the Article. However, such coordinated actions may not be allowed if competition is significantly restricted in the relevant market (or a substantial part of it). The Antimonopoly Committee has so far not permitted 
any such agreements or arrangements.  
3.141.  In 2014, the Antimonopoly Committee operated with a budget of Hrv 51.2 million and 
employed a total staff of 649 (mostly economists and lawyers) at its head Office in Kyiv as well as 
in regional offices throughout Ukraine.
165 The number of cases considered by the Antimonopoly 
Committee decreased compared with 2013.166 Abuse of dominant position accounted for 42% of 
the 5,341 infringements subject to intervention by the Committee in 2014. Of the Hrv 99.3 million 
in fines imposed on violators of the competition rules in 2014, the penalties for abuse of dominant 
position amounted to Hrv 60.9 million (61% of the total). In value, nearly 26% of the fines was 
imposed for anticompetitive concerted actions, primarily bid rigging at tenders and auctions. Intervention by the Antimonopoly Committee also  covers anticompetitive behaviour of public 
bodies and local authorities.  
3.142.  The 2014 budget of the Antimonopo ly Committee represented a reduction of 
approximately 30% compared with the preceding year, and the number of staff was cut by nearly 
20%. The reduction was in part due to the necessity  to close two regional territory branch offices 
and the temporary closure of an additional two offi ces, but also an effect of a moratorium on the 
inspection of business enterprises introduced in August 2014.  
3.143.  As noted in section 3.4.7, the Antimonopoly Committee handles appeals in relation to 
government procurement decisions. Complaints are considered by a permanent administrative 
board comprised of three state commissioners. Board decisions enter into force on the date of adoption, and may be appealed to a court within one month of notification of the adopted decision. 
The Antimonopoly Committee received 930 complaints relating to violations of government 
procurement procedures during 2014, of which 766 were accepted for consideration.
167 In that 
year, the board decided to satisfy 380 claims, in part or fully, and rejected 241 appeals. A further 
15 complaints were returned without consideration, and proceedings were terminated in 
145 instances as either the complaints were withdrawn, the disputed tender decisions were nullified by the procuring entity, or for other reasons.
168 Among the 66 board decisions challenged 
before the courts, 59 were upheld without any change.  
3.4.11  Price controls 
3.144.  Although Ukraine's Commercial Code stipulat es that prices are generally determined by the 
economic agents in a free market, price controls may be applied in accordance with specific legal 
acts. Law No. 5007-VI "on Prices and Pricing" of 21 June 2012 also distinguishes between "free" 
prices and "state regulated" prices.169 Prices may be regulated by the Cabinet of Ministers, by 
executive bodies, or local governments. The St ate Inspectorate of Ukraine for Price Control 
monitors the prices of goods and services in the retail market, including for items subject to price 
regulation by central bodies or local authorities.170 In 2002, the Cabinet of Ministers passed a 
resolution listing socially-important goods and services subject to continuous price monitoring.171  
                                               
165 Ukraine files an annual report on the activities of the Antimonopoly Committee with the OECD 
Competition Committee. The a nnual reports for 2013 and 2014 were  circulated in documents 
DAF/COMP/AR(2014)50, 28 November 2014 and DAF/COMP/AR(2015)53, 21 October 2015 (see OECD, 2014 and 2015).  
166 The Antimonopoly Committe e gives priority to markets of primary importance to the social welfare of 
the population such as communal services, agriculture, th e energy sector, administrati ve services, health care, 
and funeral services.  
167 63 complaints were not accompanied by the stat utory payment for the appeals procedure, while 
other complaints were dismissed as inconsistent with Article 18 of the Law "On Public Procurement".  
168 The Law "On Public Procurement" (Article 18, para graph 6, sections 2-5) identifies circumstances 
that may occur after the appeals body has taken up a complaint for consideration.  
169 The law entered into force on 3 August 2012. The law was amended through Law No. 5496-VI of 
20 November 2012. The 2012 law replaced Law No. 507-XII "On Prices and Pricing" of 5 December 1990.  
170 The functions of the State Inspec torate of Ukraine for Price Control are outlined in Presidential 
Decree No. 19 "On State Inspectorate of Ukraine for Price Control" of 19 January 2012. Before that, the price WT/TPR/S/334/Rev.1 • Ukraine 
 
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  3.145.  Price controls may take the form of fixed prices; minimum or maximum prices; caps on 
margins or mark-ups, profits, sales commissions, bonuses, or rebates; declarations of price changes; or price registration. The measures are implemented according to the Cabinet of Ministers' Resolution No. 1548 "on Establishment of Powers of the Executive Power Authorities and 
Executive Authorities of City Councils Regarding Price (Tariff) Regulations" of 25 December 1996. 
As Ukraine has regularly experienced bouts of inflation, the maintenance of price stability has f r e q u e n t l y  b e e n  r e g a r d e d  a s  a  m a j o r  t a s k  o f  t h e government and the regional administrations. 
Tables A3.4 and A3.5 enumerate goods and services subject to price control measures in the 
energy sector.  
3.146.  Specifically, in respect of price control measures on pharmaceuticals, the Cabinet of 
Ministers has established a National List of Essential Drugs satisfying the basic health needs of the 
population and included inter alia  due to their "cost effectiveness".
172 The Ministry of Health has 
elaborated a second list of socially oriented pharmaceuticals and medical products.173 The prices 
for these goods are indicated in separate legislation.174 The purchasing procedures for drugs by 
publically funded healthcare institutions are regulated under legislation dating from 1996.175 For 
drugs included in these lists, mark-ups are capped at 10% at the wholesale level and 10%-25% for pharmacies.  
3.147.  In 2008, the Cabinet of Ministers introduced minimum prices for vodka and other spirits.
176 
The stated purpose was to fight illegal production and trade in these goods. The minimum prices, set for sales at the wholesale and retail level, originally applied only to domestically produced beverages. However, the system has been exte nded to imported alcoholic beverages since 
June 2014. The minimum prices were adjusted upward with effect from 1 September 2015, but 
retain a substantial differential between whiskeys, rum, gin and geneva (UAH 545, retail), cognacs (UAH 420 to 470), and vodkas, liqueurs, cordials, and other spirits (UAH 274.5).
177 The regulations 
thus allow vodka, of which there is substantial domestic production, to be sold at lower prices than 
many other (primarily or exclusively imported) spirits.178  
3.4.12  Trade-related intellectual property regime 
3.148.  Ukraine has been a member of the World Intellectual Property Organization since 1970. In 
addition to the WIPO Convention, Ukraine is party to a number of WIPO-administered treaties (Table 3.18). Since acceding to the WTO in 2008, Ukraine has joined the WIPO Singapore Treaty, 
the Strasbourg Agreement, the Locarno Agreement, and the Vienna Agreement. Ukraine has not 
acceded to the Brussels Convention Relating to the Distribution of Programme-Carrying Signals by 
Satellite, although Ukraine stated during its WTO accession negotiations that it would study the requirements of the convention an d the possibilities of joining it.
179 Ukraine is also not a signatory 
to the Beijing Treaty on Audiovisual Performances.  
                                                                                                                                               
control functions of the Derzhtsininspectsia, which wa s dissolved in 2011, were established in Cabinet of 
Ministers' Resolution No. 1819 of 13 December 2000.  
171 Cabinet of Ministers' Resolution No. 803 "On Measures for the Monitoring of Prices and Tariffs for the 
Consumer Market" of 13 June 2002.  
172 Cabinet of Ministers' Resolution No. 333 of 25 March 2009. The list comprised 2,682 drugs in 2009.  
173 Ministry of Health Order No. 1000 "On Mandatory Minimum Assortment (Socially Oriented) 
Pharmaceuticals and Medical Products to Pharmacies" of 29 December 2011. 
174 Cabinet of Ministers' Resolution No. 955 "On Measures concerning Stabilization of Prices for 
Medicines and Medical Products" of 17 October 2008, amended through Resolution No. 639 of 12 November 2014 extending price controls to medicines valued at less than Hrv 12. 
175 Cabinet of Ministers' Resolution No. 1071 of 5 September 1996.  
176 Cabinet of Ministers' Resolution No. 957 of 30 October 2008. The resolution has been amended ten 
times, most recently through Resolution No. 426 of 17 June 2015.   
177 For spirits, the minimum prices are calculated per litre of pure alcohol and the system also covers 
fermented beverages (HS 2206). For wine in glass bottles, minimum prices apply only at the retail level (27 to 
Hrv 49.9). Viewed at: http://zakon5.rada.gov.ua/laws/show/957-2008-%D0%BF  (in Ukrainian). 
178 According to USTR (2015), the minimum prices appl ied from June 2014 resulted in a 50% drop in the 
sales of US whisky in Ukraine.  
179 The Ukrainian authorities believe that all modern aspects of copyright and related rights in the 
context of satellite broadcasting should be adjusted in a new international treaty on the protection of the rights 
of broadcasting organizations. Meanwh ile the IP authorities have developed draft legislation and an action plan, 
approved by the Cabinet of Ministers on 17 September 2014 (Resolution No. 847), for reaching compliance with EU directives on copyright and related rights, including Directive No. 93/83/EC of 27 September 1993 "On WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 3.18 WIPO treaties (+ UPOV Convention) in force for Ukraine 
Treaty Subject-matter (non-exhaustive list 
of elements) Date of accession 
or ratification Date of entry into 
force 
WIPO treaties    
WIPO Convention Constituent instrument of WIPO 12 February 1969 26 April 1970 
WIPO Copyright Treaty Protection  of works and authors' rights 
in the digital environment 29 November 2001 6 March 2002 
WIPO Performances 
and Phonograms 
Treaty Rights of performers and producers of 
phonograms in the digital environment 29 November 2001 20 May 2002 
Berne Convention Copyright (artistic, literary, etc. works) 25 July 1995 25 October 1995 
Rome Convention Related rights (performers, producers of 
phonograms and broadcasting 
organizations)  12 March 2002 12 June 2002 
Phonograms 
Convention Protection of producers of phonograms 
against unauthorized duplication of their phonograms 18 November 1999 18 February 2000 
Paris Convention, 1883 
- Stockholm Act, 1967 Industrial property (patents, 
trademarks, utility models, trade 
names, industrial designs, geographical 
indications and appellations of origin, 
unfair competition, enforcement, etc.)  21 September 1992 
(Declaration of 
Continued 
Application) 25 December 1991 
Patent Cooperation 
Treaty (PCT), 1970 International patent applications 21 September 1992 
(Declaration of Continued Application) 25 December 1991 
Patent Law Treaty Harmonizing and stre amlining national 
and regional patent application 
procedures 31 March 2003 28 April 2005 
Strasbourg Agreement International patent classification 7 April 2009 7 April 2010 
Budapest Treaty International recognition of the deposit 
of microorganisms for the purposes of 
patent procedure 2 April 1997 2 July 1997 
Hague Agreement International registration of industrial 
designs 28 May 2002 28 August 2002 
Locarno Agreement International classification for industrial 
designs 7 April 2009 7 July 2009 
Madrid Agreement 
(Marks) - Stockholm Act, 1967 International registration of marks 21 September 1992 
(Declaration of Continued Application) 25 December 1991 
Protocol relating to the 
Madrid Agreement 
(Marks) International registration of marks 29 September 2000 29 December 2000 
Trademark Law Treaty Standardiz ing and streamlining national 
and regional trademark registration procedures 30 January 1996 1 August 1996 
Singapore Treaty Harmonization of administrative 
trademark registration procedures  24 February 2010 24 May 2010 
Nice Agreement International classification of goods and 
services for the purposes of marks registration 29 September 2000 29 December 2000 
Vienna Agreement International classification of the 
figurative elements of marks 29 April 2009 29 July 2009 
Nairobi Treaty Protection of the Olympic symbol 20 November 1998 20 December 1998 
UPOV Convention 1961 
- 1991 Act Sui generis  system of protection of 
plant varieties  3 October 1995 3 November 1995 
Source: WTO Secretariat, on the basis of WIPO information on treaties. Viewed at:  
www.wipo.int/treaties/en/ .  
3.149.  Ukraine is also a signatory to a number of regional treaties with European and Eurasian 
partners in the area of intellectual property prot ection. Bilaterally, Ukraine has signed agreements 
regulating the protection of various aspects of intellectual property with Argentina, Azerbaijan, 
Belarus, Canada, Chile, China, EFTA States , Georgia, Russian Federation, Switzerland, 
                                                                                                                                               
the Coordination of Certain Rules conc erning Copyright and Rights Related to  Copyright Applicab le to Satellite 
Broadcasting and Cable Retransmission" (OJ L248, 6 October 1993).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  United States, and Uzbekistan. The Deep and Comprehensive Free Trade Area within the 
Association Agreement with the European Union contains an entire chapter (Chapter 9, Articles 157-252) addressing in detail mutual st andards of protection and the enforcement of 
intellectual property rights. The Ukrainian authorities cooperate with various international and 
regional organizations engaged in the protection of intellectual property rights, notably the NIS 
Interstate Intellectual Property Protection Council and the European Patent Organization.  
3.150.  Ukraine's intellectual property legislation comprises ten specific laws (Table 3.19). In 
addition, around 100 pieces of complementary and secondary legislation have been issued to 
complement or implement the principal laws.
180 Ukraine's IP legislation was reviewed by the 
WTO Council for TRIPS in March 2009.181 At the meeting, Ukraine highlighted revisions of its Civil 
and Criminal Codes to raise the effectiveness of enforcement, in particular amendments to allow 
the destruction of counterfeit goods, as well as materials and instruments used for producing such 
goods.182 Provisions had been added in the relevant legislation to allow for the coexistence of 
trademarks and geographical indications.183 Ukraine had revised its intellectual property fees, 
introducing a unique scale of fees irrespective of ci tizenship, place of residence, or location of the 
right holder.184 In 2012, Ukraine notified the State Customs Service as its contact point for law 
enforcement.185  
Table 3.19 Principal IP laws in Ukraine  
Subject matter Legislation Amendments (until)  
Main dedicated intellectual property laws 
Copyright and related 
rights Law No. 3792-XII "on Copyright and Related Rights" of 23 
December 1993 
Law No. 1587-III "on Distribution of Copies of Audiovisual 
Works, Phonograms, Videog rams, Computer Programs, 
Databases" of 23 March 2000 
Law No. 2953-III "on Particular  Aspects of Government 
Regulation of Activities of Business Entities Relating to 
Production, Exports and Imports of Disks for Laser-
Reading Systems" of 17 January 2003  5 December 2012 
 
2 March 2015 
 
 
28 June 2015 
Trademarks Law No. 3689-XII "on Protection of Marks for Goods and 
Services" of 15 December 1993 21 May 2015 
Geographical 
indications, appellations 
of origin Law No. 752-XIV "on Protection of Rights to Indications of 
Origin of Goods" of 16 June 1999 5 December 2012 
Industrial designs Law No. 3688-XII "on Protection of Rights to Industrial 
Designs" of 15 December 1993 5 December 2012 
Patents Law No. 3687-XII "on Protection of Rights to Inventions 
and Utility Models" of 15 December 1993 5 December 2012 
Plant variety protection  Law No. 3116-XII "on Protection of Rights to Plant 
Varieties" of 21 April 1993 2 March 2014 
Layout designs of 
integrated circuits Law No. 621/97-VR "on Protection of Rights to Integrated 
Circuits" of 5 November 1997 5 December 2012 
Requirements on 
undisclosed information Law No. 236/96-VR "on Protection Against Unfair 
Competition" of 7 June 1996 13 January 2009 
Enforcement  
Civil judicial procedures Code of Administrative Judicial Proceedings of Ukraine  
                                               
180 Aspects of intellectual property are included, fo r example, in the Laws "On Cinematography" and "On 
Architectural Activity".  
181 WTO document IP/C/M/59, 25 May 2009 contains the minutes of the meeting. Ukraine notified its 
laws and regulations under Article 63.2 of the TRIPS Agreement in WTO document IP/N/1/UKR/1, 5 August 
2008, and responded to the checklist of issues on en forcement in WTO document IP/N/6/UKR/1, 11 August 
2008. Questions raised by Canada and Switzerland, an d Ukraine's responses thereto, were circulated in 
documents IP/W/527 to 530. 
182 Additional provisions were inserted in Article 432 of the Civil Code and in Articles 176, 177, and 
229 of the Criminal Code.  
183 The Law "On Amending Certain Laws of Ukraine on  Intellectual Property in terms of Meeting the 
Requirements Associated with Ukraine's Accession to the WTO" revised the provisions of the Laws "On the 
Protection of Rights to Indication of Origin of Goods"  and "On the Protection of Ri ghts to Marks for Goods and 
Services".  
184 The scale of applicable fees, payable in Ukrainian hryvnias can be viewed at: 
http://sips.gov.ua/i_upload/file/Fees-annex.pdf .  
185 WTO document IP/N/3/UKR/1, 7 November 2012. The State Fiscal Service is currently in charge of 
tax and customs matters.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Subject matter Legislation Amendments (until)  
and remedies Code of Civil Proceedings of Ukraine 
Commercial Procedural Code of Ukraine 
Civil Code of Ukraine (Book 4) 
Law "on Copyright an d Related Rights" 
Provisional measures Code of Civil Proceedings of Ukraine 
Commercial Procedure Code of Ukraine  
Administrative 
procedures and 
remedies Code of Administrative Judicial Proceedings of Ukraine 
Law "on Particular Aspects of  Government Re gulation of 
Activities of Business Entities Relating to Production, 
Exports and Imports of Disks for Laser-Reading Systems"   
Special border measures Customs Code of Ukraine  
Criminal procedures Code of Criminal Procedure of Ukraine 
Criminal Code of Ukraine 
Code of Ukraine on Administrative Offences  
Source: WTO Secretariat and WIPO online information. 
3.151.  The State Intellectual Property Service of Uk raine (SIPSU), registered as a legal entity of 
public law on 21 February 2011, is the agency in charge of the formulation and implementation of 
Ukraine's IP policy.186 The tasks of this institution, laid down in Cabinet of Ministers' Resolution 
No. 658 of 19 November 2014, are manifold and include examination of applications for protection 
or designating entities responsible for such examinations187; maintaining a registry of intellectual 
property, including assignment and licensing agreements; the authorization, administration and 
control of collective management associations188; licensing of discs for laser reading systems or 
matrices and the assignation of special identifica tion codes for such devices; the issuance and 
registration of control marks; international cooperation; training; dissemination of information; 
and publications. Two official publications are issued: the Official Journal "Avtorske Pravo i 
Sumizhni Prava" (Copyright and Related Rights) and the Official Bulletin "Promyslova Vlasnist" (Industrial Property). Authorized to develop propos als with regard to policy and legislation, SIPSU 
reports to the Minister of Economic Development and Trade.
189 SIPSU has signed a cooperation 
agreement with WIPO for 2014-16, has an ongoing Twinning project with the EU on 
"Strengthening the Protection of Intellectual Pr operty Rights in Ukraine", and a Commercial Law 
Development Program with the U.S. Department of Commerce.  
3.152.  As per 1 October 2015, SIPSU had registered 114,636 patents for inventions, 
101,840 patents for utility models, and 30,469 industrial designs. In total, 204,572 certificates had been issued for trademarks and service marks, ther e were 20 registrations of qualified indications 
of origin of goods, 26 certificates issued for the right of use of registered qualified indications of 
origin, and 13 titles for integrated circuit topographies. For the monitoring of compliance with protected rights, a special unit (the Division of State Inspectors for Intellectual Property) conducts scheduled and un-scheduled visits of business entities. Depending on the nature of any violations 
detected, the inspectors may either file administ rative offence reports (which are referred to the 
court system) or notify a relevant pre-trial investigation body of possible criminal offences (Table 3.20).
190 Nevertheless, despite these efforts, the black market for counterfeit and pirated 
goods remains significant in Ukraine. The Ukraine Alliance Against Counterfeiting and Piracy 
estimates that sales of fake goods represent a tu rnover of US$1.3 billion in Ukraine each year.191 
Most of such goods are imported.  
                                               
186 Prior to the creation of SIPSU, the functions were carried out by the State De partment for Intellectual 
Property (established in May 2000).  
187 All examinations are conducted by the Institute of Intellectual Property.  
188 The State Intellectual Property Service has registered 19 collective management organizations at 
present.  
189 Prior to the issuance of Presidential Decree No. 549 of 8 October 2013, SIPSU reported to the 
Minister of Science and Education.  
190 Investigation of alleged criminal activity in the area of intellectual property may fall within the 
responsibility of the Ministry of Inte rnal Affairs, the Security Service,  the State Fiscal Service, or the 
Antimonopoly Commi ttee of Ukraine.  
191 International Chamber of Commerce (BASCAP). 
Another estimate mentioned in this study puts the estimated losses to legitimate owners of trademarks 
at US$710 million per annum and the combined losses fro m music, film and software piracy at US$720 million 
per year.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 3.20 Actions by the State Inte llectual Property Service, 2010-14 
Year Number of conducted 
inspections Number of administrative 
protocols 
2010 480 303 
2011 629 282 
2012 396 96 
2013 400 259 
2014a 219 30 
a In August 2014, legislation introduced a moratorium on further inspections. 
Source: Information of the State Intellectu al Property Service of Ukraine (SIPSU). 
3.153.  According to the Ukrainian authorities, th e 2012 Customs Code improved the protection of 
intellectual property rights by incorporating EU practices that make it easier for owners of trademarks, utility models, etc. to protect their rights at the border.
192 The State Fiscal Service of 
Ukraine maintains a register of intellectual property, listing some 2,850 registrations as per 
November 2015 and reporting a steady increase in the use of the register. The number of reported 
cases of suspended customs clearance on suspicion of violation of IP rights ro se by 60% in the first 
half of 2013 compared with the same period of the previous year. During the first nine months of 
2015, customs clearance was suspended in 2,070 instan ces on suspicion of violation of intellectual 
property rights, resulting either in the destruction of goods or further investigation. Nearly 
700 criminal proceedings were initiated, resulting in 101 indictments during the same period. The 
detection of clandestine production sites led to the seizure of counterfeit goods worth an estimated US$54 million.  
3.154.  A United States-Ukraine IPR Action Plan was formalized in 2010. The plan addressed the 
passage of legislation, enforcement, enhancement of  public awareness, violation of protected data, 
pharmaceutical patents, and the use of unlicensed software in public administration. In 2013, the United States Trade Representative (USTR) design ated Ukraine a "Priority Foreign Country" in its 
Special 301 Report, signalling significant problems  in the area of intellectual property rights 
enforcement.
193 Issues of particular concern were (i) the administration of collection societies, a 
system described as unfair and non-transparent; ( ii) the widespread (and admitted) use of illegal 
software by government agencies; and (iii) the fa ilure to combat effectively widespread online 
infringement of copyright and related rights. Al though USTR has noted active engagement on 
legislative reform to improve the administration of collection societies, law enforcement training on online infringement, and a general willingness of the side of Ukraine to address deficiencies in 
enforcement, Ukraine remains on the Priority Watch List of USTR.
194 The 2015 Notorious Market 
List specifically mentioned the Seventh Kilometer Market in Odessa and the Barabashova Market in Kharkiv as places where the sale of counterfeit and pirated products continued unabated.
195 
Moreover, Ukraine continues to host some of the largest pirate sites in the world according to the 
USTR. It is nevertheless acknowledged that cybercrime and cybersecurity represent a complicated challenge for Ukrainian officials.  
3.155.  Ukraine has for many years looked towards the European Union for the development of 
legislation in the area of intellectual property. A "National Program of Adaptation of the National Legislation to the EU Legislation", adopted in 2004, identified intellectual property as one of the priority areas for harmonization with the acquis communautaire . EU legislation thus usually served 
as a model as Ukraine sought to meet the requ irements of the TRIPS Agreement during 2004 to 
2008. Since then, a draft law amending provisions on copyright and related rights was developed 
                                               
192 Provisions were modelled on Council Regulation (EC) No. 1383/2003 of 22 July 2003 concerning 
customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights. Work is under way to adapt to the provisions of 
Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No 1383/2003. 
193 State Intellectual Property Service of Ukraine (2015). Ukraine was put in the same category from 
2001 to 2005.  
194 State Intellectual Property Service of Ukraine (2015). Ukraine was set apart in the 2014 Special 301 
Report due to the difficult political situation in the country. The measures corresponding to the Priority Foreign Country status were thus waived, but Ukraine was still considered a "rogue" country with the lowest ranking on 
its protection and enforcement of intellectual property rights.  
195 USTR (2015). Noting positive enforcement efforts by Ukrainian officials, the Petrivka Market in Kyiv is 
no longer listed. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  further to the national programme and presented to the Verkhovna Rada in February 2011.196 The 
bill passed in the first reading, but was not included for the second reading in April 2013, and was therefore considered rejected. Another draft law am ending IP provisions was in principle adopted 
in 2010 and further refined by the Committee on Science and Education of the Verkhovna Rada.
197 
However, the bill was not included in the agenda of the Verkhovna Rada in April 2014, and was 
therefore also considered rejected.198 Subsequently, the State Intellectual Property Service has 
developed a new draft law "on Amending Certain Legislative Acts on Copyright and Related Rights" 
which, with due regard to the implementation of the Association Agreement with the EU, gives 
consideration to the provisions of six related EU Directives.199  
3.156.  Ukraine's Cabinet of Ministers approved an  action plan covering 2014-17 for implementing 
measures under the Association Agreement with the EU in September 2014.200 The Ukrainian 
authorities expect that the harmonization with EU Council Directives and Regulations regarding 
intellectual property through Ukraine's implementa tion of Chapter 9 of Title IV (establishing the 
DCFTA) of the Association Agreement will raise th e standards of intellectual property protection 
also in relation to Part III of the TRIPS Agreem ent (civil and administrative proceedings, remedies, 
preventive measures, and criminal proceedings). In  the area of geographical indications, Ukraine 
has committed itself to provide a higher level of protection than required under the TRIPS 
Agreement. In introducing such protection, Chap ter 9 (Article 208) of the Association Agreement 
accords Ukraine seven- and ten-year transition periods to eliminate certain geographical indications currently designating and presenting comparable products originating in Ukraine.
201 In 
return, the EU may provide a compensation package to Ukrainian producers affected negatively by 
these provisions of the Association Agreement.  
                                               
196 Draft law "On Amending Certain Legislative Acts on Copyright and Related Rights", Reg. No. 0902, 
12 December 2012.  
197 Draft law "On Amending Certain Legislative Acts on Intellectual Property", Reg. No. 0903, 
12 December 2012. 
198 The bill was included in the agenda of the Verkhovna Rada in February 2014. 
199 Directive 93/83/EC of the European Parliament and of the Council of 27 September 1993 on the 
coordination of certain rules concerning copyright and rights related to copyright applicable to satellite 
broadcasting and cable retransmission (OJ L248, 6 October 1993); Directive 96/9/EC of the European Parliament and of the Council of 11 March 1996 on the legal protection of databases (OJ L77, 27 March 1996); 
Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonization of 
certain aspects of copyright and related rights in th e information society (OJ L167, 22 June 2001); Directive 
2001/84/EC of the European Parliament and of the Coun cil of 27 September 2001 on the resale right for the 
benefit of the author of an original work of art (OJ L272, 13 October 2001); Directive 2006/115/EC of the European Parliament and of the Council of 12 December 2006 on rental right and le nding right and on certain 
rights related to copyright in the field of intellectual  property (codified version) (OJ L376, 27 December 2006); 
and Directive 2009/24/EC of the European Parliament  and of the Council of 23 April 2009 on the legal 
protection of computer programs (OJ L111, 5 May 2009).  
200 Cabinet of Ministers' Order No. 847 of 17 September 2014.  
201 The transition period is seven years for the cheeses Parmigiano Reggiano, Roquefort, and Feta, and 
ten years for certain wines and spirits (Champagne, Co gnac, Madeira, Porto, Jere z/Xérès/Sherry, Calvados, 
Grappa, Anis Português, Armagnac, Marsala, Malaga, and Tokaj). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4  TRADE POLICIES BY SECTOR 
4.1  Agriculture 4.1.1  Main features 4.1.  Agriculture has become one of the key driv ers of growth in Ukraine. The contribution of 
agriculture to GDP has increased steadily in recent years, reaching 10.3% in 2014 (including 
forestry and fisheries), up from 6.5% of GDP in  2008 (Table A1.1). The sector employed about 
17% of the workforce in 2014. Ukraine is endowe d with some of the world's most fertile soils 
(chernozem), which cover about half of the 33 million hectares of arable land. Field crops, 
particularly grains and oilseeds, dominate agricultural production (Chart 4.1).  
4.2.  Ukraine's exports of agricultural products increased from US$10.9 billion in 2008 to 
US$16.8 billion in 2014, while imports remained at around US$5-6 billion each year (Tables A4.1 
and A4.2). The large agricultural trade surplus was driven primarily by exports of grains and 
oilseeds, owing also to several record harvests in recent years. Sunflower seed oil, followed by maize and wheat were the leading agricultural export commodities in 2014 (Chart 4.2). Ukraine 
ranks among the world's top exporters of coarse grains (mainly maize and barley); wheat (mainly 
feed wheat); and oilseeds, oil of oilseeds, and oilcakes.
1 In the livestock sector, poultry meat 
production and exports have grown strongly. Cheese exports have declined sharply (Table A4.1).  
Chart 4.1 Structure of agricultur al production in Ukraine, 2013 
(UAH billion, % of total agricultural value) 
Milk (33.9 bn, 11.0%)
Wheat (29.1 bn, 9.5%)
Maize (33.6 bn, 10.9%)
Potatoes 
(36.6 bn, 11.9%)
Pigs (16.7 bn, 5.4%)
Poultry (16.3 bn, 5.3%)Barley (11.0 bn, 3.6%)Cattle (9.5 bn, 3.1%)Sunflower seeds 
(31.1 bn, 10.1%)Fruits, berries and grapes 
(12.6 bn, 4.1%)Sugar beets 
(4.3 bn, 1.4%)Soybeans (8.7 bn, 2.9%)Rapeseed (7.9 bn, 2.6%)Other (55.7 bn, 18.2%)Total value: UAH 307 billion
a
aa
 
a In live weight. 
Source: Derzhstat (State Statistics Service of Ukraine). 
4.3.  Privatization of the collective farms bega n in 1994. By 2014, 36 million ha of the total 
agricultural land area (41.5 million hectares2) were privately-owned and 5.5 million ha belonged to 
the State (State Agency of Land Resources). Land sales have been subject to a moratorium since 
2000 with the aim, according the authorities, of prot ecting the property rights of small landholders 
and allowing time for the development of an appropriate land tenure regime. A new Law "on land 
registry" entered into force on 1 January 2013. As of April 2015, about 4.8 million lease contracts 
were registered covering approximately 17.2 million ha of agricultural land; 82% of the contracts 
                                               
1 WTO document G/AG/W/32/Rev.14, 12 September 2013. 
2 Including arable land, fallow, permanent crops, hayfields and pastures. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  had a lease duration of 4-10 years (the maximum term is 50 years).3 The land lease market is 
open to foreign investors. 
4.4.  The farm structure in 2013 was composed of 40,752 family farms with an average size of 
109 ha; 14,878 agricultural enterprises with averag e agricultural land holdings of 1,163 ha; and 
about 5 million households, with an average size  of 1.2 ha and producing primarily for own 
consumption. In addition, there are currently about 270 state-owned enterprises (a fraction of which are operational) covering a range of activi ties in the agricultural sector – from market 
intervention as a regulatory agency, to producti on, storage, processing, marketing, input supply, 
and international trade. Major agricultural SOEs include the Agrarian Fund, and the State Food and Grain Corporation of Ukraine.  
Chart 4.2 Exports of agricultural products, 2014 
(US$ million, % of total value of agricultural exports) 
Oilseeds ,oils & 
oil cakes
(ex HS12, 15, 23, 
and 38)
US$6,478 (39%)Cereal preparations
US$940  (6%)Fruit, vegetables, plants
US$491 (3%)Beverages US$430 (3%)Animal products 
US$407 (2%)Other agriculture 
(dairy products, tobacco, 
sugar confectionary, etc) 
US$1,463 (9%)
Maize
US$3,351 (20%)
Wheat & meslin
US$2,291 (14%)
Barley US$842 (5%)
Other grains
US$61 (0.4%)Grains (HS 10)
US$6,544 (39%)
 
Note: Agriculture base d on WTO definition. 
Source: WTO Secretariat's calculations, based on UNSD Comtrade. 
4.1.2  Market access 
4.5.  Tariffs are the main instrument of border protection. The MFN tariff regime is complemented 
by a WTO tariff quota for raw cane sugar (sections 3.2.4 and 4.1.6) and preferential tariff quotas 
implemented within the framework of Ukraine's FTAs with the EU and FYROM (section 3.2.4). 
MFN tariffs on agricultural products (WTO definition) averaged 9.6% in 2015, with a range from 
zero to 50% (section 3.2.2). The highest rates, on average, were applied on sugars and 
confectionary (15.8%) with tariff peaks of 50%. As part of its accession commitments, Ukraine has undertaken not to take recourse to the special agricultural safeguard (SSG).
4 However, agricultural 
imports were subject to an import surcharge of 10%, compared to 5% on other products, to 
address the balance-of-payments situation (section 3.2.2). 
4.1.3  Domestic support 4.6.  The Ministry of Agrarian Policy and Food (Minagropolityky) is responsible for agricultural, 
fishery and forestry policies.  
4.7.  The Law No. 2982-IV of 16 November 2005 on "Basic Principles of the State Agrarian Policy 
up to 2015" describes the main agricultural policy  objectives, including food security, efficiency 
and international competitiveness, and rural deve lopment. The "State Targeted Programme for the 
                                               
3 Ministry of Economic Development and Trade (2015). 
4 WTO document WT/ACC/UKR/152, 25 January 2008, paragraph 391. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Development of the Ukrainian Countryside until 2015" was aimed at translating these objectives 
into specific policies, including financing requirements.5  
4.8.  The Law No. 1877-IV of 24 June 2004 "on State Support of Ukraine's Agricultural Sector"6 
provides the basic legal framework for market interventions, price regulation and support with 
respect to regulated agricultural commodities ("objects of state price regulation").7 The annual list 
of commodities subject to price regulation must be published by Cabinet at least 30 days prior to the beginning of the new marketing year. Its product coverage changes from year to year, 
depending, inter alia , on the market situation and the availa bility of funds. The 2015/16 list of 
commodities subject to price regulation covers soft wheat, winter rye, wheat and rye flour, 
buckwheat, and white sugar.
8 Policy instruments provided for in the law include market 
intervention, grain pledge loans, subsidized loans, livestock subsidies and other support, including 
direct payments to producers, and some Green Bo x-type general services, such as marketing and 
promotion services.  
4.9.  In 2005, the Agrarian Fund was established as a specialized government agency subordinate 
to the Ministry of Agrarian Policy and Food, to carry out market interventions for commodities 
subject to price regulation and stabilize producer prices over the marketing year.9 According to the 
regulatory framework, purchases and sales by the Agrarian Fund may be executed at spot or 
forward prices on the Agrarian Exchange10 and are subject to minimu m and maximum intervention 
prices (with a 5% margin). The provisions with respect to the Agrarian Exchange in the Law "on State Support of Ukraine's Agricultural Sector" were cancelled in 2015 (Law No. 191-VIII of 12 February 2015). The Agrarian Fund has also been involved in regulating the prices, as well as 
wholesale and retail margins, of a number of ba sic food items (e.g. wheat bread, meat, butter, 
sunflower oil, sugar, and baby food).
11 In 2014, the Agrarian Fund processed 440,000 tonnes of 
grains into flour, 314,000 tonnes of which was delivered to bakeries at regulated prices to control 
food price inflation (section 4.1.6).12 In 2013, the Agrarian Fund was corporatized as a state-
owned enterprise (PJSC Agrarian Fund).13 However, the specialized government agency (Agrarian 
Fund) and the PJSC Agrarian Fund currently exist in parallel, apparently for legal reasons which 
prohibit the transfer of assets to a corporation.  
4.10.  The State Reserve Agency under the Mini stry of Economic Development and Trade is 
responsible for maintaining emergency stocks and operates independently from the Agrarian Fund.  
4.11.  Ukraine has notified its expenditure on public stockholding for food security purposes in the 
Green Box. Outlays for food reserve stocks (including seeds) increased from Hrv 109 million in 
2009 to Hrv 237.5 million in 2011.14  
4.12.  Ukraine's largest domestic support scheme by far is the "VAT accumulation" regime, which 
was already in place during the accession negotiations.15 According to Article 209 of the Tax Code, 
agricultural producers are entitled to deposit the VAT received from the sale of agricultural goods 
and services into a separate account established in commercial banks or by the state treasury 
service. The accumulated VAT funds may be used by the agricultural producers for purchases of 
agricultural inputs, agricultural machinery and equipment, services and fixed assets 
                                               
5 Cabinet of Ministers' Resolution No. 1158 of 19 September 2007. 
6 For an unofficial translation of the Law, see USAID online information. Viewed at: 
http://www.finrep.kiev.ua/download/library_english/law1877iv_24jun2004_en.pdf . 
7 The following agricultural products are eligible "obj ects of state price regulation": hard/soft wheat and 
wheat flour, wheat and rye mixture (meslin) grain, co rn, barley, winter/spring rye and rye flour, peas, 
buckwheat, millets, oats, soya beans, sunflower seeds, tu rnip seeds, flax seeds, hop cones, beet sugar, meats 
and by-products of animals and birds, mi lk powder, butter, and sunflower oil. 
8 Cabinet of Ministers' Decree No.771 of 30 September 2015. 
9 Cabinet of Ministers' Decree No. 543 of 6 July 2005 "on Creation of the State Agrarian Fund". 
10 The Agrarian Exchange is a non-profit legal entity. 
11 OECD (2015), p.179. 
12 Ministry of Economic Development and Trade of Ukraine (2015). 
13 Cabinet of Ministers' Resolution No. 364 of 22 April 2013 "on Establishment of the Public Joint Stock 
Company Agrarian Fund". 
14 WTO documents G/AG/N/UKR/9, 27 May 2011 and G/AG/N/UKR/18, 6 February 2014. Ukraine 
maintains a seed reserve under the Law on Seeds and Plants, which is managed by the State Seed Reserve 
Fund of Ukraine. The Fund is one of the largest SOEs in the agricultural sector with assets of Hrv 249 million in 
2014. See Ministry of Economic Development and Trade (2015). 
15 WTO document WT/ACC/UKR/152, 25 January 2008, paras. 161-162. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  (Article 209.15.1). In case of a residual balance, the amount may be used for "other production 
purposes" (Article 209.2). In case of a negative VAT balance on the special account, the negative amount may be credited against a farmer's tax obligation in the next tax reporting period. To be eligible for the VAT accumulation regime, agricultural enterprises must be registered for special tax 
treatment and report annual revenues of agricultural goods and services of at least 75% of their 
total revenues. Forestry and fishery activities are also eligible for special VAT treatment. Ukraine has notified the VAT accumulation scheme for agricultural producers in terms of non-product-
specific support (UAH 11.1 billion in 2011).
16 The Government has also notified the support from a 
separate VAT accumulation scheme for livestock and dairy producers (Table 4.2 and section 4.1.6). The VAT subsidies from the special accounts amounted to about Hrv 9 billion in 2014, according to the State Statistics Service of Ukraine (Table 4.1).
17 According to the Law 
No. 909-VIII of 24 December 2015 "on the Introduction of Amendments to the Tax Code of 
Ukraine and Some Legislative Acts of Ukraine with regard to Ensuring the Balance of Budgetary Revenues in 2016", a new VAT accumulation regime will be established, including for livestock 
production. Meanwhile, as a transitional meas ure during 2016, the special VAT regime was 
modified to require producers of grains (commodity headings 1001-1008 of the UCGFEA
18) and 
industrial crops (commodity headings 1205 and 12 06 00) to remit 85% of the collected VAT to the 
State budget, 20% for livestock breeders and milk producers (commodity headings 0102 and 
0401), and 50% for operations with other agrarian products/services. 
4.13.  In its domestic support notifications,  the Government has listed subsidies for the 
development of hops, fruit and berry growing, an d vineyards. The fruit and berry payments, which 
were based on regional costs of production pe r hectare, amounted to Hrv 306.6 million in 2011.19 
Since 2013, the programme is no longer funded, according to the authorities. 
4.14.  The Government also provided subsidies for the purchase of domestically-manufactured 
agricultural machinery and equipment. The reimbu rsements covered up to 30% of the machinery 
costs and were notified as non-product-specific support (UAH 10 million in 2011, down from Hrv 30 million in 2010).
20 The programme is no longer funded , according to the authorities. The 
Government has in the past supported investments in agricultural machinery and equipment 
through a leasing scheme (Ukragroleasing).21 There was no funding in 2015 for the agricultural 
leasing programme, according to the authorities.  
4.15.  According to the authorities, the support  programmes administered by the Ministry of 
Agrarian Policy and Food in 2015 were mainly in the form of interest rate support to small farmers, 
as well as small and mid-sized livestock farmers (with relatively small funding).  
Table 4.1 Government support of  Ukrainian agriculture, 2009-14 
(UAH million) 
 2009 2010 2011 2012 2013 2014 
Support through VAT  accumulation, 
of which: 2,539.6 3,292.1 3,598.6 6,232.1 7,096.1 8,970.7 
 Support for crop production 1,547.2 1,790.2 2,780.5 4,321.4 4,519.2 6,709.6 
 Support for livestock production  992.4 1,501.9 818.1 1,910.7 2,576.9 2,261.1 
Subsidies for crop production 211.7 465.5 230.7 184.2 56.7 35.3 
Subsidies for the development of 
livestock production  204.5 269.5 101.1 437.0 241.7 132.8 
Other types of government support 322.3 581.0 397.5 120.8 83.5 38.5 
Source: State Statistics Service of Ukraine (2015), Agriculture of Ukraine – Statistical Yearbook 2014 , Kyiv; 
and State Statistics Serv ice of Ukraine (2013), Agriculture of Ukraine – Statistical Yearbook 2012 , 
Kyiv. 
                                               
16 WTO document G/AG/N/UKR/18, 6 February 2014, see Supporting Table DS:9. 
17 According to the OECD (PSE database), the subsidies based on VAT accumulation reached 
Hrv 11.2 billion in 2012, Hrv 12.4 billion in 2013 and Hrv 14.0 billion in 2014. 
18 Ukrainian Classification of Goods for Foreign Economic Activity. 
19 WTO document G/AG/W/126, 16 May 2014. It was no ted in the Committee on Agriculture that the 
hop payments appear to be relatively generous, since the subsidies (Hrv 17.9 million in 2011) were greater 
than the gross value of hop production. 
20 WTO document G/AG/N/UKR/18, 6 February 2014. 
21 See WTO document WT/ACC/UKR/152, 25 January 2008, para. 46. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.1.4  Export measures 
4.16.  Ukraine has bound agricultural export subsidies at zero in its Goods Schedule. In line with 
its commitments, the Government notified the Committee on Agriculture that it has not provided any agricultural export subsidies since accession.
22 
4.17.  The Government currently levies export duti es on certain oilseeds, live animals, and hides 
and skins (section 3.3.2).  
4.18.  Ukraine currently lacks a functioning mechanism for refunding VAT to exporters of 
agricultural products, which is viewed as the equivalent of an export tax. Clearing VAT refund 
arrears has been a long-standing concern for exporters.  
4.19.  Since February 2011, export contracts have had to be registered with the Agrarian 
Exchange, involving an increase in transaction costs.23 The mandatory registration was abolished 
in 2013, according to the authorities.  
4.1.5  Level of support 4.20.  Notifications by Ukraine to the WTO Committee on Agriculture cover domestic support up to 
and including calendar year 2011.
24 Total domestic support to agriculture was 
Hrv 20,400.6 million, a 17% increase over 20 10, largely because of higher Green Box 
expenditures and higher Amber Box support (Table 4.2). The Current Total AMS remained well 
below the Hrv 3,043.4 million limit set by Ukraine's Total Bound AMS commitment. However, a 
number of Members have raised concern in the Committee on Agriculture about Ukraine's Current 
AMS calculation for sugar, in which the fixed external reference price was adjusted for inflation (section 4.1.6). Market price support for sugar accounted for almost all of the Current Total AMS 
(99% in 2011). In addition, the notification sp ecifies Hrv 12,656.6 million of Amber Box support 
below the de minimis  limits, a large part of which is for the special VAT accumulation regimes.  
Table 4.2 Composition of Ukraine's domestic  support, as notified for 2010 and 2011 
(UAH million) 
 Calendar year 
2010 Calendar year 
2011 
Green Box 3,526.9 5,508.4 
 Training service 1,561.1 2,662.6 
 Inspection services 1,202.6 2,013.0 
 Public stockholding for food security purposes 199.3 237.7 
Blue Box 0 0 
Current Total AMS 2,180.5 2,235.6 
 Market price support for sugar 2,047.7 2,215.1 
 Per hectare payments for hops 26.0 20.5 
De minimis 10,358.8 12,656.6 
 Special VAT regime (non -product-specific support) 7,099.3 11,115.6 
 Subsidy for construction in the livestock and animal feed sectors 373.0 347.5 
 Subsidy for fruit and berry producers 250.0 306.6 
 Special VAT regime (milk, cattle, pigs, poultry) 1,828.5 0 
Total domestic support  16,066.2 20,400.6 
Source: WTO documents G/AG/N/UKR/13, 19 October 2012 and G/AG/N/UKR/18, 6 February 2014. 
4.21.  According to OECD estimates, Ukraine's su pport to agricultural producers (Producer Support 
Estimate – PSE) is low, and was even negative in some years.25 Agricultural producers in Ukraine 
benefit from support and import protection, on the one hand, and are taxed through export 
restrictions and the non-refunding of VAT for exports, on the other hand. On balance, the 
                                               
22 See WTO document WT/ACC/UKR/152, 25 January 2 008, para. 391. The most recent export subsidy 
notification is for calendar year 2014, WTO document G/AG/N/UKR/19, 21 January 2015. 
23 Cabinet of Ministers' Resolution No. 1254 of 13 December 2010 on "Some Aspects of Conclusion and 
Registration of Foreign Trade Contracts". 
24 WTO document G/AG/N/UKR/18, 6 February 2014. 
25 PSE: total annual monetary transfers to farmers in dividually (not agriculture generally) from market 
price support, mainly through border me asures but also food aid, export su bsidies (calculated by the price gap 
between domestic and border price), payments to fa rmers, and tax/fee reductio ns (revenue forgone).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  incidence of the taxation measures has outwei ghed the support and protection in 2011, 2013 and 
2014.26 In 2014, for example, the percentage PSE (i .e. the support to producers as a share of 
gross farm revenues) was -8%, which could distort agriculture by decreasing incentives to produce – in the opposite way to a positive PSE that could increase incentives to produce.
27 Furthermore, 
the negative PSE could also distort the agricultural processing sector if it is the result of policies 
that depress prices for raw materials. 
4.22.  Ukraine's export restrictions and taxation of grains and oilseeds had the effect of pushing 
the domestic prices of the major grains and oilseeds below world market price levels, as reflected 
by the negative single commodity transfers (SCT ) for these commodities (Chart 4.3). The SCT is 
an estimate of the product-specific support as a percentage of the commodity's farm receipts.28 
The OECD's estimates show that sugar benefited fr om the highest level of product-specific support 
among the major commodities, mainly because of high tariff protection. Livestock products, except 
milk, also benefited from positive support, while the major grains and oilseeds were taxed (negative percentage SCT). 
Chart 4.3 Transfers to specific co mmodities (SCT), 2012-14 average 
(% of commodity gross farm receipts for each commodity) 
-40.0-30.0-20.0-10.00.010.020.030.040.050.060.0
Wheat
Barley
Maize
Oats
Rye
Sunflower
Refined sugar
Milk
Beef and veal
Pigmeat
Poultry meat
Eggs
Potatoes
 
Source: OECD, PSE database. 
4.1.6  Selected agricultural products 
Grains 4.23.  Ukraine's production of grains was in the range of 60-65 million tonnes in recent years 
(2013/14-2015/16), about half of which was exported each year (Chart 4.4).
29 Ukraine ranks 
among the major exporters of maize, feed whea t and barley. Minor grains grown in Ukraine 
include oats, rye, and buckwheat.  
4.24.  The Law "on Grains and Grain Market in Ukraine" (N37-IV, 4 July 2002) provides the legal 
framework for regulation in the areas of food security, market stabilization, conditions of investment, credit/tax and customs policies, and de velopment of the country's export potential of 
                                               
26 The PSE was Hrv -5,938.23 million in 2011, Hrv -11,156.77 million in 2013, and 
Hrv -34,293.72 million in 2014. The increase of the nega tive support in 2014 was mainly due to the exchange 
rate depreciation of the hryvnia. Whilst farm ga te prices recovered in 20 14 thanks to the currency 
depreciation, world market prices in hryvnias of some agricultural commoditi es (import parity prices at farm 
gate) increased even more – as a result, domestic prices  were pushed even further below world market prices. 
27 The percentage PSE is a useful indicator fo r comparisons over time and among countries, inter alia , 
because it eliminates the effect of inflation. 
28 SCT: annual monetary value of gro ss transfers to farmers from policies linked to the production of a 
single commodity such that the producer must produc e the designated commodity in order to receive the 
transfer (e.g. market price support, payments, and taxes). 
29 See also Kobuta, Sikachyna, and Zhygadlo (2012). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  grains. The law provides, inter alia , for minimum guaranteed grai n prices, and grain pledge 
purchases. 
4.25.  The principal instruments applied in the grai ns sector include tariffs, intervention purchases, 
grain pledge loans, and export measures. MFN tariffs on cereals averaged 6.9% in 2015, ranging 
from zero to 20% (Table A3.1). Direct payments (per hectare), in place during the base period 
(2004-06)30, were cancelled in 2009.  
4.26.  The information available to the WTO Secr etariat regarding intervention purchases by the 
Agrarian Fund is limited. It appears that the Agrarian Fund has carried out intervention purchases 
of grains in most marketing years since accession. For the marketing year 2013/14, the Cabinet of Ministers approved the following purchase targets for public intervention: wheat (1,052 million tonnes); rye (90,000 tonnes); barley (20,000 tonnes); sugar (355,600 tonnes); 
maize (40,000 tonnes), milk powder (6,000 tonnes); butter (18,000 tonnes); buckwheat 
(34,600 tonnes); oats (22,400 tonnes); millets (20,000 tonnes); and peas (15,000 tonnes).
31 
According to the Ministry of Economic Developm ent and Trade, the purchases by the Agrarian 
Fund in 2014 amounted to 850,000 tonnes of grains.32 According to the OECD, grain purchases 
totalled about 2.1 million tonnes in 2013 and 1.45 million tonnes in 2014.33  
4.27.   Since the early 2000s, Ukraine has resorted to "grain pledge purchases" to stabilize prices 
over the marketing season. A pledged purchase of grain is a credit agreement between a producer 
and the Agrarian Fund that is secured by the pled ge of grains. A producer can thus obtain 80% of 
the minimum intervention price of the commodity  concerned (wheat, barley, rye, maize, and 
oats). The loan must be repaid at a concessional rate of interest (pledge loan interest rate) but it 
allows farmers to delay the sale of the commodity until prices have recovered from the traditional 
harvest-time lows.34  
4.28.  The State Food and Grain Corporation of Ukraine (SFGCU) was established in 2010 as the 
successor to the state-owned company Khlib Ukrainy (Bread of Ukraine). The 100% state-owned 
enterprise is one of the main operators on the gr ain market, whose activities include the storage, 
processing, shipping, and export of grains. The SFGCU purchases grain and oilseeds from farmers 
on a spot or forward basis. In 2012, the corporation secured a US$3.0 billion loan from the 
Export-Import Bank of China for financing, inter alia , Ukrainian maize exports to China.35  
4.29.  Ukraine has recurrently implemented export restrictions in recent years. For most of the 
2006/07 and 2007/08 marketing years, the Government imposed quantitative export restrictions 
on selected grains in an effort to contain food price inflation in a period of escalating food prices on 
the world markets. Ukraine undertook to eliminate export quotas for grains prior to WTO accession.
36 The last incident of grain export restrictions was the period from 4 October 2010 
to 30 June 2011.37 Quota allocation and export licensing were administered by the Ministry of 
Economic Development and Trade based on Regulation No. 991 of 9 September 2009 "on 
Commodities Export Licensing Procedure". Licences we re issued to eligible applicants on a pro-rata 
basis.  
                                               
30 WTO document WT/ACC/SPEC/UKR/1/Rev.12, 26 November 2007. 
31 Cabinet Decree No. 514 dd. of 17 July 2013. Viewed at: http://uga-
port.org.ua/en/news/ukraine/ukraine- cabinet-ministers-approved-planned-volumes-public-intervention-fund-
201314-my . 
32 See Ministry of Economic Development and Trade of Ukraine (2015). 
33 OECD (2015), p. 177. 
34 Grain pledge purchases were notified as "other pr oduct-specific support" as in Ukraine's AGST Tables, 
see WTO document WT/ACC/SPEC/UKR/1/Rev.12, 26 November 2007. 
35 See Ministry of Economic Development and Trade of Ukraine (2015). 
36 WTO document WT/ACC/UKR/152, 25 January 2008, para. 370. 
37 WTO document, G/AG/N/UKR/5, 28 October 2010 an d addenda 1 to 4. Quot as were applied on 
exports of wheat, meslin and spelt;  corn; barley; rye; and buckwheat. The quota volumes, product coverage 
and duration of the measure were amended several times. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Chart 4.4 Domestic use and expo rts of maize and wheat, 2000-13 
0.05.010.015.020.025.030.035.0
 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Maize
0.05.010.015.020.025.030.0
 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Wheat(Million tonnes)(Million tonnes)
Domestic use Exports
 
Source: WTO Secretariat's estimates, based on FAO stat; and UNSD Comtrade. 
4.30.  The quantitative export restrictions were replaced by temporary export taxes, in force from 
1 July 2011 to 1 January 2012.38 E x p o r t  d u t i e s  w e r e  l e v i e d  o n  w h e a t ,  m e s l i n  a n d  s p e l t  
(HS 1001 10 00 90 and HS 1001 90 99 00) at a rate of 9% but not less than €17/t; barley 
(HS 1003 00 90 00) at a rate of 14% but not le ss than €23/t; and corn (HS 1005 90 00 00) at a 
rate of 12%, but not less than €20/t.  
4.31.  Since the 2012/13 marketing year, the export policy for grains has been governed by a 
memorandum of understanding signed before the beginning of each marketing year between the 
Ministry of Agrarian Policy and Food and repres entatives of grain exporters and producers. If 
exports of any type of grain reach 80% of the agreed level, the Ministry could review the 
conditions of trade. According to the authorities,  exceeding the "agreed" export volumes does not 
necessarily trigger the introduction of export restrictions. The "agreed" export volumes for the marketing year 2015/16 are 16.6 million tonnes of wheat, 16 million tonnes of maize, 
3.9 million tonnes of barley, and 8,000 tonnes of rye.
39  
Sugar 4.32.  Sugar is traditionally a sensitive and heavily regulated product in Ukraine, with the highest 
ad valorem  tariff binding (50%) and applied MFN tariffs (50% on HS1701 tariff lines). Market 
access is provided primarily through a WTO tariff quota commitment. Sugar is excluded from the 
                                               
38 Law of 19 June 2011 "on Amending the Tax Code of Ukraine and the Rates of Export Duty on Certain 
Types of Cereal Crops ". 
39 Ukrainian Grain Association on line information. Viewed at: http://uga-
port.org.ua/en/news/ukraine/201516-my-ukraine-expor t-166-mln-tonnes-wheat-and-16-mln-tonnes-corn-
memorandum . WT/TPR/S/334/Rev.1 • Ukraine 
 
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  preferential trade regime within the CIS.40 Ukraine's commitments under the Association 
Agreement with the EU include a tariff quota for imports of 30,000 tonnes of sugar, increasing to 
40,000 tonnes within 5 years of the entry into  force of the agreement (Table 3.5).  
4.33.  The basic structure of Ukraine's sugar regime remains unchanged since accession, with a 
domestic production quota, price support and public intervention41, and a tariff quota.  
4.34.  The WTO tariff quota commitment for imports exclusively from WTO Members limits 
in-quota imports to 267,800 tonnes42 of raw cane sugar (HS 1701.11) with a country-specific 
allocation reserved for Paraguay (260 tonnes) until 1 January 201943, subject to applied in-quota 
and out-of-quota tariffs of 2% and 50%, respectively. The tariff quota is opened annually (before 1 October) by Cabinet Resolution (published on the government website). The quota allocation method was modified to a first come, first served system with licensing, effective January 2011. 
The administration method is complex with a two-stage approval process involving three 
ministries/agencies.
44 Before submitting a licence application to the Ministry of Economic 
Development and Trade, applicants must seek prior approval from the Ministry of Agrarian Policy 
and Food, as well as the State Agency on Material Reserve. The Ministry of Agrarian Policy and 
Food considers the capability of operators to import and process raw cane sugar. Import licences are valid for 90 days but expire after 31 December. There are no penalties for non-use of licences. 
The tariff quota had a 100% fill rate in 2011
45; imports under tariff quota were insignificant in 
2012 (less than 200 tonnes46), and zero in 2013 and 2014.47 Sugar imports in 2015 amounted to 
about 900 tonnes, according to the authorities. Ukraine was a net importer in 2008-11, and a net exporter of sugar in 2012-14. 
4.35.  A quota regime for the domestic production of refined sugar (A-, B- and C-quota) was 
introduced in 2000.
48 The export-designated B- and C-quotas were eliminated prior to accession.49 
The size of the A-quota for refined sugar is fixed annually by a commission (1.72 million tonnes for 
the marketing year 2015/16).50 Over-quota production of sugar must be exported, stored or 
processed into non-food uses (about 100,000 tonnes). There are no farm-level quotas for sugar beet production. 
4.36.  The quota regime is coupled with price support in the form of minimum prices for refined 
sugar and sugar beets. The minimum prices established by the Cabinet of Ministers for the 2015/16 marketing year are Hrv 6,454.73/t for refined sugar and Hrv 445.85/t for sugar beets (without VAT). The evolution of the actual market prices for refined sugar compared with the 
minimum prices is shown in Chart 4.5. The mark et prices touched the floor set by the minimum 
price only in 2012/13. A number of Members have raised concerns in the WTO Committee on Agriculture about Ukraine's Current AMS notification for sugar, in which the fixed external 
reference price of its price support calculation was adjusted for inflation.
 According to the 
authorities, the inflation adjustment was warranted in order to reflect the true level of support.51 
                                               
40 WTO document WT/ACC/UKR/152, 25 January 2008, para. 383. 
41 The Agrarian Fund has in the past carried out in tervention purchases of sugar into the state food 
reserve. 
42 The final bound tariff quota volume as per WT/ACC/UKR/152, 25 January 2008, para. 134. 
43 The authorities advised that the co untry-specific allocation was agreed  in accordance with Article 35 
of the Doha Declaration and the arrangements reached du ring multilateral negotiations on Ukraine's accession 
to the WTO concerning the fuller integration of small, vulnerable economies into the multilateral trading system. 
44 The TRQ allocation procedure is specified in  Cabinet of Ministers' Resolution No. 1002 of 
12 November 2008, as amended by Cabinet of Ministers Resolution No. 204 of 28 February 2011. The TRQ licensing procedures are specified in the Order of the Ministry of Economy No. 15 of 20 January 2009 (as 
amended by Order No. 239 of 17 March 2011). See also WTO document G/AG/N/UKR/8/Rev.2, 19 July 2011.  
45 WTO document G/AG/N/UKR/12, 1 February 2012. 
46 WTO document G/AG/N/UKR/15, 13 February 2013. 
47 WTO document G/AG/N/UKR/16, 24 January 2014, and G/AG/N/UKR/20, 21 January 2015. 
48 Law No. 758-XIV of 17 June 1999 "on State Regula tion of Production and Sale of Sugar". 
49 WTO document WT/ACC/UKR/152, 25 January 2008, para. 249. 
50 The quota was 1.826 million tonnes in MY 2013/14 and 1.811 million tonnes in MY 2014/15. 
51 WTO document G/AG/W/126, 16 May 2014. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Legislation drafted by the Ministry of Agrarian Policy and Food is pending that would remove the 
administered prices for sugar and the A-quota for sugar.52  
4.37.  Direct payments to sugar beet producers (per hectare under quota) are dependent on the 
availability of public funds; payments were last made in 2010.53  
Chart 4.5 Producer prices for refined sugar, 2009/10-2014/15 
(UAH/t) 
5,3385,593
5,6456,2186,5916,775
6,336
5,639
5,300
4,7724,972
4,7914,25247065,1926,1096,4277,3097,133
6,529
6,1496,5817,2057,864
7,6257,836 8,4579,379
3,1254,250 4,250 4,0834,678 4,7236,455
02,6005,2007,80010,400Jan-10Mar-10May-10Jul-10Sep-10Nov-10Jan-11Mar-11May-11Jul-11Sep-11Nov-11Jan-12Mar-12May-12Jul-12Sep-12Nov-12Jan-13Mar-13May-13Jul-13Sep-13Nov-13Jan-14Mar-14May-14Jul-14Sep-14Nov-14Jan-15Mar-15May-15Jul-15Sep-15
Average producer price for refined sugar Minimum price2009/10 2010/11 2011 /12 2012 /13 2013/14 2014/15
 
Note: Price excluding VAT. 
Source: Information provided by the authorities of Ukraine. 
Meat and dairy products 
4.38.  Poultry meat production, dominated by larg e vertically-integrated agricultural enterprises, 
has expanded rapidly in recent years, increasing the competitive pressures on pork and leading to 
a decline in beef production. Exports of poultry meat, negligible in 2007, increased to US$276.1 million in 2014, with Iraq, the EU, and Ka zakhstan as the main export destinations 
(Table A4.1).  
4.39.  Livestock producers have benefited from a separate VAT accumulation regime. Dairy and 
meat processing companies were allowed to accumulate the VAT balance that would have been 
payable to the state budget in separate bank accounts, and these funds were transferred to 
livestock farmers in the form of price top-ups for cattle, milk, eggs, pigs, poultry, and sheep.
54 In 
the past, Ukraine has notified these "subsidies us ing VAT" in terms of non-exempt product-specific 
support.55 Official statistics indicate that support for livestock through the regime was 
Hrv 2,261 million in 2014 (Table 4.1). 
4.40.  Ukraine's notifications for the calendar  years 2011 and 2012 show support in the form of 
"partial reimbursement of the cost of lives tock farms and feed producing enterprises".56 The 
                                               
52 Draft Law No. 2856 of 18 April 2013 "on Amending the Law of Ukraine 'On State Regulation of 
Production and Sale of Sugar' (the production and supply of sugar to the domestic market)". See also 
WTO document G/AG/W/126, 16 May 2014. 
53 WTO document G/AG/N/UKR/13, 19 October 2012, p.8. 
54 Article 11.21 of the Law of Ukraine "on Value Added Tax" No. 168 of 3 April 1997. WTO document 
WT/ACC/SPEC/UKR/1/Rev.12, 26 November 2007, footnote 30. 
55 WTO document G/AG/N/UKR/13, 19 October 2012. 
56 WTO document G/AG/N/UKR/18, 6 February 2014, see Supporting Table DS:9. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  subsidies reached up to 50% of the cost of construction and repair for farms with at least 
500 cows, 1,200 sows, or 1 million heads of poultry. A similar compensation scheme for livestock producers existed in 2015. Hrv 250 million was allocated in the State Budget for 2015 and the procedure for the disbursement of funds to livestock producers was approved by the Cabinet of 
Ministers (Resolution No. 884 of 28 October 2015), but the funds were not transferred, according 
to the authorities.  
4.2  Fisheries 
4.41.  The fishery sector is regulated by the State Agency of Fisheries under the Ministry of 
Agrarian Policy and Food, based on the Law No. 3677-VI of 8 July 2011 "on Fishery, Commercial Fishing and Aquatic Biological Resources Protection", the Law No. 486-IV of 6 February 2003 "on Fish and Other Live Water Resources, and Food Products Produced from them", and the Regulation 
on the State Agency of Fisheries (Presidential Order No. 484 of 16 April 2011). The regional bodies 
of the State Agency of Fisheries (Presidentia l Decree No. 484/2011 of 16 April 2011) have powers 
to apply sanctions for violations of fishery regulations. Penalties for illegal fishing were increased in 
2011 (Cabinet of Ministers' Resolution No. 1209 of 21 November 2011), resulting in a decrease in 
the number of detected violations. Fishing restri ctions and bans, as determined by the State 
Agency of Fisheries, may be applied for certain pe riods, areas or species, or for certain types of 
fishing gear and methods of fishing.
57  
4.42.  As of the beginning of 2015, the State Ag ency of Fisheries issued 1,013 commercial fishing 
licences.58 Commercial offshore fishing is subject to annual catch quotas, as approved by the 
Ministry of Agrarian Policy and Food on the basi s of scientific and biological evidence. Each year 
more than 500 users receive catch quotas. The commercial capture of fish and seafood amounted 
to 91,252 tonnes in 2014 (excluding the Crimea), of which 29,432 tonnes were from companies flying the flag of Ukraine and operating ou tside its EEZ, principally 9,200 tonnes of krill 
(Table 4.3). 
4.43.  The State Agency of Fisheries maintains the Register of Fishing Vessels (as part of the State 
Register of Ships). The commercial fishing fleet in the oceans and the Azov and Black Sea consists 
of 75 vessels, 10 of which are located in exclusive economic zones of other States. Ukraine has 
bilateral fishery agreements with Georgia, Mauritania, Morocco, the Russian Federation, and Turkey. On average 16 vessels catch fish in the Azov and Black Sea basin on a daily basis. In addition, 2,400 fishing vessels operate in inland waters. State qualifying commissions conduct 
certification of fishing vessels personnel (officers and ratings). 
4.44.  Trade-related measures aimed at preventing and combating illegal, unreported and 
unregulated fishing are implemented in line with the provisions of CITES and CCAMLR (Convention 
of the Conservation of Antarctic Marine Living Resources), according to the authorities. Ukraine 
has adopted a CCAMLR document on catching toothf ish (prohibiting gill-netting) and issues CITES 
certificates for trade in sturgeon species and products. In 2012, Ukraine implemented the 
Confirmation of Legality of Removal of Aquatic Biological Resources from their Habitats and Fishing 
Products Processing (an equivalent to the EU's catch certification scheme) to minimize IUU fishing.
59 
4.45.  Ukraine is largely dependent on imports of fish and seafood (415,310 tonnes in 2013 and 
308,160 tonnes in 2014), mainly from Norway, the United States, Estonia and Iceland. Exports 
amounted to 35,000 tonnes in 2014 and are mainly destined for the CIS countries, a large share of which consists of imported raw material.
60  
                                               
57 The legal framework for fishing re strictions includes the Rules for Commercial Fishing in the Black Sea 
basin (Order No. 164 of 8 December 1999 of the State Agency of Fisheries); Rules for Commercial Fishing in Fishery Water Bodies of Ukraine (inland waters) (Order No. 33 of 18 March 1999 of the State Committee for Fisheries). There is also an Order of Ministry of Agrarian Policy and Food No. 509 of 30 December 2014 "on Adopting Regimes for Fishing in 2015" that provides for rules of commercial fishing in the Black and Azov Seas, as well as the Dnieper water basins. 
58 Order of the Ministry of Agrarian Policy and Food No. 341 of 31 May 2013 on "Approval of Licence 
Conditions for Engaging in Business Acti vities related to Commercial Fishing". 
59 Cabinet of Ministers' Resolution No. 596 of 4 July 2012. 
60 At the beginning of 2015, there were 148 fish processing companies registered by the State Agency 
of Fisheries, all privately-owned. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.46.  MFN tariffs averaged 2.1% in 2015 for fish and other seafood (HS chapter 3) with tariff 
peaks of 15%; and averaged 8.9% for fish and ot her seafood products (HS chapter 16) with tariff 
peaks of 20% (Table A3.1). On the other hand, th e fishery sector benefits  from tariff and tax 
exemptions. The following items are exempt from VAT and import duties: imported products of 
deep sea fishing (cooled, salted, frozen, and cann ed fish, mammals, shells, crustaceans, aquatic 
plants, etc., or processed into flour, or other products), produced (caught, manufactured) by registered vessels. Fishermen and fishing enterprises are treated as single tax payers in the Tax 
Code and are exempt from income tax (corporate profit tax), VAT (except for VAT by legal entities 
that have chosen the 6% tax rate); and rental fe es for special water use. The VAT accumulation 
regime applies to fishing activities (breeding, catching, processing and canning of fish and other marine species).  
4.47.  In the past, the Government has supported the fishery stock breeding (in 2014 and 2015 no 
funds were allocated) and the State continues to play an important role in the restocking of valuable fish species, particularly sturgeon species.
61 
Table 4.3 Fishery catch, 2009-14  
(1,000 tonnes) 
Year Total catch Inland waters Azov and Black 
Sea basin Outside EEZ 
2009 256.9 42.2 67.3 147.3 
2010 218.7 38.4 69.7 110.6 
2011 211.2 37.6 74.9 98.7 
2012 203.9 41.6 63.5 98.9 
2013 225.8 45.7 78.8 101.3 
2013a 83.5 44.9 25.1 13.6 
2014 91.3 39.6 22.2 29.4 
a Excluding the Crimea from 2013. 
Source: State Agency of Fisheries of Ukraine. 
4.3  Mining and energy  
4.48.  Ukraine's consumption of primary energy is based largely on coal (36%) and natural gas 
(34%), followed by nuclear power (19%), oil and petroleum products (8%), and hydropower and 
renewables (3% of total consumption in 2013).62 The country is highly dependent on imports of 
natural gas, crude oil, coal and other fuel, refl ecting its low energy efficiency and economic 
structure with energy-intensive industries such as mining and metallurgy. Ukraine's sources of 
supply of natural gas have changed significantly sinc e 2012-13 (section 1.3 and Table A4.3). It is a 
net exporter of electricity (Table 4.4). The Government's long-term energy strategy relies mainly 
on the development of nuclear power, renewabl e energy, and hydrocarbon deposits, to reduce 
energy import dependence.63  
4.49.  Ukraine acceded to the Treaty establishi ng the Energy Community in 2011, which requires 
implementation of the EU acquis  on electricity and gas, notably the Third Energy Package.64 The 
DCFTA (established under Title IV of the Association Agreement) with the EU, which includes 
provisions regarding "trade-related energy" (Chapter 11), commits Ukraine to market-determined pricing for energy and freedom of transit. The ag reement prohibits customs duties and quantitative 
restrictions on energy imports and exports, as well as dual pricing, i.e. prices that are artificially 
higher for exports than comparable domestic products (section 3.3.2).   
4.50.  Natural gas (in gaseous condition of Ukrainian origin) is included in the 2015 list of goods 
subject to quota restrictions. According to the Cabinet of Ministers' Resolution of 14 January 2015, 
the quota for exports of natural gas is established in accordance with the annual "Prognostic Balance of the Natural Gas Input and Output". In recent years, export volumes were small (about 
90 million cm
3 exported to Poland). Oil was removed from the list of goods subject to export 
quotas (2014). 
                                               
61 There are four national fish hatcheries financ ed by the state budget (Hrv 129.2 million in 2010-14). 
62 See Ministry of Economic Development and Trade of Ukraine (2015). 
63 Energy Strategy of Ukraine up to 2030, adopted in July 2013. 
64 Energy Community Secretariat (2014), p. 16-18.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 4.4 Trade in energy, 2008-14 
(US$ million) 
 2008 2009  2010  2011  2012  2013 2014  
Imports        
 Coal 2,134.2 795.3 1,781.7 2,761.4 2,637.4 1,980.9 1,793.1 
 Electric energy 72.5 1.3 1.1 1.3 5.7 1.7 4.1 
 Gas 9,438.8 7,979.4 9,392.9 14,046.0 14,025.1 11,538.2 5,694.6 
 Oil (crude) 4,513.7 2,989.6 4,171.3 4,272.4 1,235.9 630.3 146.5 
Exports        
 Coal 554.4 347.1 563.1 775.7 609.4 737.0 520.5 
 Electric energy 468.9 229.3 200.3 430.5 623.7 580.2 485.9 
 Gas 2.1 1.8 2.0 0 0 0 0 
 Oil (crude) 7.6 2.4 0 0.0 0 0 27.4 
Note: HS codes are the following: coal (HS 2701 and 2702); electric energy (HS 2716); gas (HS 271121); 
and oil (HS 2709). 
Source: UNSD Comtrade and informat ion provided by the authorities. 
4.51.  Ukraine has large mineral reserves, including iron ore, manganese, uranium ore, sulphur, 
graphite, titanium (ilmenite), and coal.65 Sales of coal are realized either by direct contracts 
between mining companies and consumers, or through the state-owned enterprise "Coal of 
Ukraine", which acts as operator of the wholesale coal market. Coal of Ukraine distributes coal at 
fixed prices, which leads to cross-subsidization of unprofitable mines. The State allocated 
Hrv 13.3 billion in 2013 to Coal of Ukraine to compensate for its losses; Hrv 8.7 billion in 2014, 
and Hrv 900 million during the first nine months of 2015. 
4.3.1  Electricity 
4.52.  The key (central government) authorities involved in policy-making and regulation of the 
electricity sector are the President, the Cabinet of Ministers, the Ministry of Energy and Coal 
Industry (MECI), the State Nuclear Regulatory Co mmittee, the State Agency on Energy Efficiency 
and Energy Savings (SAEE), and the National Energy and Utilities Regulatory Commission 
(NEURC). The NEURC is the regulator of energy mark ets and utility services (electricity, gas, oil, 
heat, water services and waste).66 The Commission is subordinate to the President, reports to 
Parliament, and is financed through the state budget. The legal framework comprises the Law "on 
Electric Power Industry"67 (Law on Electricity), the Law "on Basic Principles of the Electricity Market 
Operation" (Electricity Market Law)68, and the Law "on natural monopolies". 
4.53.  The basic structure of Ukraine's electric ity system is shown in Chart 4.6. There are: 
1 state-owned hydro-power operator (Ukrhydroenergo); 1 nuclear power operator 
(Energoatom)69; 5 thermal power generating companies; 25 regional distribution companies 
(oblenergos); 1 transmission system operator  (Ukrenergo); 1 wholesale market operator 
(Energorynok); and importers and exporters ("independent suppliers"). Ukraine's four operational 
nuclear power plants (Zaporizhzhia, Rivne, Khmel nytskyi, and South Ukraine) are operated by 
Energoatom. Thermal power generation is dominated by five large companies, all privately-owned, 
except majority state-owned Centrenergo. In late  2014, the Ukrainian energy system faced a crisis 
with black-outs across the country, due to shortages in coal-fired power plants. New generation 
capacity is tendered by the MECI. Ukraine has so me 0.8 GW electricity generation capacity from 
(non-hydro) renewable sources (about 1.5% of total capacity), mainly solar and wind power.70 The 
largest industrial consumers by far are the meta llurgical and mining industries (25% of total 
consumption in 2014).  
                                               
65 The main deposits are located in the Donetsk, Lviv -Volyn and Dnipro coal basins, as well as in the 
Dnipro-Donets and Zakarpat tia coal depressions. 
66 NEURC online information. Viewed at: http://www.nerc.gov.ua/?id=11889 . The NEURC replaces the 
National Energy Regulatory Commission (NERC) and the National Commission of Uk raine for State Regulation 
of Utility Services that were dissolved by Presidential Decrees No. 692/2014 and No. 693/2014 of 27 August 2014. The charter of NEURC was approved on 10 September 2014. 
67 Law No. 575/97- ВР of 16 October 1997. 
68 Law No. 663 of 24 October 2013, in force since 1 January 2014. 
69 In December 2013, the first phase of Dniester Hydroelectric Pumped Storage Power Plant was 
launched. The hydropower plant, the largest in Europe once completed, is expected to make a significant 
contribution (2,268 MW) to the Energy Strategy 2030 goals. Viewed at: http://uge.gov.ua/ . 
70 See Ministry of Economic Development and Trade of Ukraine (2015). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.54.  Virtually all electricity generated in the country is supplied to the wholesale electricity 
market (WEM), organized by the state-owned enterprise Energorynok (established in 2000). Energorynok has the mandate of purchasing all electricity produced or imported, and selling it to suppliers under regulated tariffs, and to independent suppliers. Wholesale electricity prices are 
determined by Energorynok taking into account, inter alia , tariffs paid to generators, transmission, 
excise tax, and below-cost supplies to households. The WEM membership comprises business entities regardless of organizational or legal form of ownership and licensed by the NEURC to 
engage in generation, transmission, distribution, and supply of electricity (except under 
non-regulated tariffs). Exceptions to the single-buyer regime include power plants with an established capacity of less than 20 MW. According to the Electricity Market Law, Ukraine intends to make a transition from Energorynok's monopo ly towards a competitive wholesale market by 
July 2017.
71 
4.55.  State-owned national energy company Ukrenergo is a monopolist in the transmission of 
electricity from generating facilities to the region al distribution companies. Part of the Ukrainian 
grid (Burshtyn "Island") is connected to the po wer system of Slovakia, Hungary, Poland and 
Romania through the European network of transmission (ENTSO-E). The rest of the grid is connected to Belarus, Moldova and the Russian Fe deration. Transmission tariffs are regulated by 
the NEURC. Third-party access to the interstate transmission facilities for export/import of 
electricity is provided through auctions carried out by Ukrenergo. Auctions are held at least once a month, provided capacity is available. Auction bidders must be licensed as an electricity supplier, be a WEM member and have no overdue debt for purchased electricity.
72 The auction procedures 
are approved by NEURC in cooperation with the Antimonopoly Committee.  
4.56.  Among electricity exporters, there is a state-owned foreign trade company 
(Ukrinterenergo). The activities of Ukrinterener go cover project management in the electricity 
sector; production of electrical and heat energy  for regional needs; and export and transit of 
electricity. According to the authorities, Ukrinterenergo does not have an import nor export monopoly of electricity.
73 According to the Law on Electricity, the right to export or import 
electricity is granted to suppliers under non-regulated tariffs ("independent suppliers").  
4.57.  Two pricing regimes apply for retail tariffs. The tariffs of the local distribution network 
operators that distribute electricity purchased at the WEM in their regions are regulated. There are 
37 companies operating under this system, including the oblenergos,  which account for about 80% 
of the total supply. Retail prices are regulate d under the NEURC Resolution of 26 February 2015.74 
NEURC has approved five biannual tariff increases of 25% from April 2015 to April 2017, to align electricity tariffs for households with market prices . The average household tariff is to be increased 
from Hrv 0.35/kWh in early 2015 to Hrv 1.22/kWh by April 2017.
75 Suppliers under non-regulated 
tariffs (independent suppliers) buy electricity at hourly WEM prices for supply to consumers based on private contracts. They use the local networks  owned by distribution network operators and pay 
for the delivery and loss of electricity. This group includes large industrial consumers that buy 
electricity for their own needs, as well as companies that buy electricity for sale or export.  
                                               
71 Chapters V and VI of the Electricity Market Law regu late activities on the market during the transition 
period. 
72 Article 30 of the Law on Electricity; and Article 10 of the Electricity Market Law. 
73 To this effect, the Cabinet of Ministers' Decision No. 1188 of 5 December 2014 "on Temporary 
Measures for Balancing the Electricity Market of Ukrain e", whereby Ukrinterenergo was identified as a single 
importer of electricity, was amended on 19 December 2014.  
74 NEURC Resolution No. 220 of 26 February 2015 "on the Establishment of Tariffs for Electricity Sold to 
the Public" (effective as of 1 April 2015). 
75 Ministry of Economic Development and Trade of Ukraine (2015). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Chart 4.6 Regulatory structure of the electricity sector 
Ministry of Energy 
and Coal IndustryOther State Bodies
Antimonopoly Office
Environmental 
Ministry
National Dispatch 
CentreNational Energy 
and Utilities 
Regulatory 
Commission
(NEURC)Ministry of 
Economic 
Development and 
Trade
Hydro
(5,458 MW)
Ukrhydroenergo with 
nine power plantsOther 
(7,063 MW)
Oblenergo capacities 
Municipal cogeneration
Power units at 
industrial companies
RenewablesThermal 
(27,408 MW)
Centrenergo
Dniproenergo
Donbasenergo
ZakhidenergoVostokenergoNuclear 
(13,835 MW)
Energoatom with four 
power plants
Energy Distribution 
Companies 
(25 oblenergos)
Low voltage gridEnd Consumers 
Industry (45%), 
Households (29%), 
Utilities (13%), Other (13%)Independent 
suppliersExport/
ImportRegulation
Generation
Transmission
DistributionUkrenergo
High voltage gridEnergorynok
Coordinates wholesale 
electricity marketaaa a
a    Generating capacity (2014)
 
Source: Ministry of Economic Development and Trade of Ukraine (2015).  
4.58.  On 1 October 2014, the Cabinet of Ministers adopted a National Renewable Energy Action 
Plan (up to 2020). In line with EU commitments (Directive 2009/28/EC), the plan sets a target for renewable energy generation equivalent to 11% of gross final energy consumption by 2020 (up 
from 5.5% in 2009).
76  
4.59.  The Law "on the Alternative Energy Sources" was amended in 2014 to eliminate 
unnecessary administrative barriers by reducing the number of permits for production, transmission and distribution of electricity, heat  and mechanical energy from alternative sources; 
production of geothermal energy; installation  of solar, wind or hydro-power equipment; 
construction or reconstruction of hydro-electric power facilities that use the energy of small rivers; and establishment of transportation networks for energy produced from alternative sources.
77 
4.60.  Generally, incentives included a subsidized feed-in tariff, certain corporate tax preferences, 
and exemption from VAT and customs duties for imported technology for power generation from renewable energy sources (Article 282 of the Customs Code). VAT and customs duty incentives 
were provided if the goods in question were used  by the taxpayer for its own production and no 
identical goods of equivalent quality were produced in Ukraine. The Cabinet of Ministers' Resolution No. 719 of 29 December 2014 cancelled the Decree with the list of eligible equipment, and therefore the incentive is no longer applied. The corporate income tax exemption for sales of 
electricity from renewable energy sources was also cancelled
78, as were provisions for a partial 
corporate income tax exemption for manufacturing of renewable energy equipment, and a preferential land tax. 
4.61.  Ukraine has had a feed-in ("green") tariff regime since 2008 for various types of alternative 
energy installations (wind, solar, biomass, bi ogas, small hydropower, and geothermal power). 
                                               
76 Energy Community Secretariat (2014), p. 181. 
77 Articles 5 and 6, Law No. 1193-VII of 9 April 2014 on "on the Alternative Energy Sources", as 
amended by the Law of Ukraine "on Amendments to Ce rtain Legislative Acts of Ukraine on reducing the 
number of permits". 
78 Law No. 1621-VII of 31 July 2014 "on Amendments to the Tax Code of Ukraine and Other Legislative 
Acts (on improvement of  certain provisions)". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Feed-in tariffs are determined by the NEURC for each facility79, and are guaranteed by law until 
1 January 2030.80 The wholesale market operator Energorynok is required to purchase the 
electricity generated from alternative/renewable sources at the green tariff established for the renewable energy producer (Chart 4.6).
81 The cost of grid connection was split 50/50 between 
producer and the grid operator, but this incentive has been cancelled.82 Since 2014, renewable 
electricity generators have the option to sell under direct power purchase agreements. The Electricity Market Law envisages the establishment of a Cost Imbalance Allocation Fund to 
compensate Energorynok for losses related to renewable energy purchases at feed-in tariffs, but 
this matter is still under discussion in the contex t of the elaboration of a new draft Electricity 
Market Law, aimed at aligning the legislation with the Third Energy Package of the Energy 
Community.  
4.62.  The benefit of the green tariff was tied to  local content requirements (section 3.4.4). The 
local content requirement was first linked to the value of a construction project, and then from 
April 2013 as fixed proportions of local component elements for each type of facility producing 
renewable energy.
83 Law No. 514-VIII of 16 July 2015 "on Amendments to Several Laws on 
Ensuring Competitive conditions for electricity production from Alternative Energy Sources" cancelled the mandatory local content requirement and replaced it with a premium payment (in 
addition to the green tariff) for the use of equipment of Ukrainian origin.
84 The premium is set at 
5% of the green tariff for a local content level of at least 30% or 10% for at least 50% local content. Services and works provided by Ukrainian companies in the construction of facilities that 
generate electricity from renewable energy sources are excluded. Premiums are not available to 
household projects. The new scheme applies to facilities commissioned from 1 July 2015 to 
31 December 2024 that produce electricity from al ternative energy sources (except blast furnace 
and coking gases, and small and micro hydro-power projects). The NEURC will determine the level 
of locally-produced equipment based on certif icates from the Chamber of Commerce and other 
confirming documents. The regulator is expe cted to approve an order concerning the 
implementation of the new scheme. The procedure for local content determination of 27 June 2013 
remains applicable, until a new regulation is approved by the NEURC.
85 
4.63.  Due to the importance of agriculture in Ukraine, biomass has considerable potential for 
renewable energy production. The production of biofuels is governed, inter alia , by the Law "on 
Alternative Types of Liquid and Gas Fuel", which provides for equal access (no discrimination) to 
the biofuel market for all biofuel producers, subject to licensing by the State Fiscal Service. In July 
2014, Law No. 1638-VII was adopted, which cancelled the exhaustive list of 12 state alcohol enterprises with the exclusive right to produce bioethanol, opening the market for bioethanol 
production to all licensed enterprises. On 2 March 2015, the Verkhovna Rada adopted the Law "on 
Licensing of Types of Economic Activity" which significantly reduced the number of licensable business activities, cancelling the requirement of obtaining a licence for sales of liquid fuel made 
from biomass and biogas. Law No. 191-VIII "on Amendments to Certain Legislative Acts of Ukraine 
on Simplification of the Conduct of Business (Deregulation)" of 12 February 2015 cancelled the 
minimum blend ratio for biofuels.
86 Incentives for biofuel producers include tariff and VAT 
exemptions. 
4.3.2  Gas and oil 
4.64.  The main player in Ukraine's oil and gas market is the National Joint-Stock Company 
"Naftogaz of Ukraine" (Naftogaz) which is subordinated to the MECI. The company is vertically 
                                               
79 NECR Regulation No. 1421 of 2 November 2012 "on the Procedure of Establishment, Reconsideration 
and Termination of Green Tariffs for Subjects of Comme rcial Activity". 
80 Article 22, Electricity Market Law; see also Law on Electricity, with relevant amendments (Law 
No. 5485-VI of 20 November 2012 "on Amendments to the Law of Ukraine No. 575/97- ВР on Electricity in 
terms of Stimulating Production of Electric  Energy from Alternative Energy Sources"). 
81 Article 15 of the Law on Electricity, as amended. 
82 Law No. 514-VIII of 16 July 2015 "on Amendments to Several Laws on Ensuring Competitive 
Conditions for Electricity Produc tion from Alternative Energy ". 
83 Law No. 5485-VI of 20 November 2012 "on Amendments to the Law of Ukraine No. 575/97- ВР on 
Electricity in terms of Stimulating Production of Electric Energy from Alternative Energy Sources". 
84 The law also provides for a rebalancing (decrease) of tariffs for solar power, amongst other changes. 
85 NEURC Resolution No. 744 of 27 June 2013 "on the Procedure for Calculation of the Local Content for 
Electric Power Facilities". 
86 5% in 2014-15, increasing to 7% on 1 January 2016. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  integrated from extraction to pipeline transpor t, storage, oil and gas refining, and supply to 
customers. Ukraine's proven reserves of natural gas and oil are located mainly in the Dnipro-Donetsk basin in Eastern Ukraine, offshore in the Black Sea and the Sea of Azov shelf, as 
well as in the Carpathian Mountains of Western Ukraine (natural gas only). Most of the oil and gas 
is produced by subsidiaries of Naftogaz.
87 The sales price for natural gas produced by Naftogaz is 
regulated by the NEURC. A number of foreign enterprises are engaged in the extraction of hydrocarbons and the development of shale and offshore gas deposits. Domestic production of 
crude oil accounts for about 15% of consumption, while domestic extraction of natural gas 
satisfied about half of domestic consumption in 2014.  
4.65.  All mineral resources are the property of the Ukrainian people.
88 Under the Law "on Oil and 
Gas" of 2001, exploration, development of o il and gas deposits under production-sharing 
agreements (PSAs), construction of storage facilities and upstream works require special permits 
for subsoil use issued by the State Service of Geology and Subsoil Use of Ukraine.89 Permits are 
issued by tender or auction, under a licensing regime or PSAs.90 There are no special requirements 
or restrictions on foreign companies participating in auctions or competitions for granting special 
permits for subsoil use. The permit validity is 20-30 years for prospecting, 5-10 years for exploration, 20-30 years for extraction, and up to 50 years for permits under PSAs and 
construction of  storage facilities.  
4.66.  Royalty rates (subsoil use taxes) were adjusted in 2014 as part of a broader tax reform and 
the State Budget bill for 2015. The subsoil use taxes for natural gas were reduced from 55% to 
29% of the value of gas extracted for deposits that  are located at depths up to 5,000 meters and 
from 28% to 14% for deposits located deeper than 5,000 meters. The rates on "gas for 
population" for wells shallower than 5,000 meters were lowered to 50% from 1 April 2016 to 31 December 2016, and to 29% from 1 January 2017. The royalty rates were kept unchanged at 
70% on gas produced under joint activity agreements. 
4.67.  Ukraine's gas transmission system is one of the largest in the world. It covers 39,800 km of 
large gas pipelines (mains), including 22,160 km of trunk (transmission) pipelines and 16,390 km 
of distribution pipelines. The gas transmission syst em has an input/import capacity of 288 billion 
cubic meters on the border with the Russian Federation, and an output/export capacity of 
178.5 billion cubic meters on the western borders wi th Poland, Romania, Belarus, the Republic of 
Moldova (including 149 bcm to EU countries). In 2012, Ukraine started making "reverse flow" gas 
imports from Europe (Chart 1.4).  
4.68.  The Naftogaz subsidiary Ukrtransgaz is responsible for the operation and maintenance of 
the gas transmission, distribution and storage systems. The Naftogaz import monopoly was 
abolished in 2012 and the company no longer en joys exclusive privileges. The main private 
importers of natural gas are DTEK, Eastern-Euro pean Fuel and Energy Company (VETEK), and 
Ostchem.  
4.69.  Pipeline transport is regulated by the NEURC.
91 All activities related to design, construction, 
repair and operation of the pipeline transport facilities, transportation of natural gas, and 
transportation of oil and oil products via mains an d distribution pipelines require a licence issued 
by the NEURC (activity licensing).92 Natural gas transportation via trunk pipelines is conducted on 
terms established by NEURC's standard contract.93 Tariffs for natural gas transportation and 
connection to the transportation and distribution systems are based on a prescribed methodology 
                                               
87 Chornomornaftogaz (exploration and production of oil and gas in the Black Sea and the Sea of Azov 
shelf); Ukrgazvydobuvannia (natural gas and gas condensa te extraction, oil and gas exploration, development 
and extraction to processing raw hydroc arbon deposits and oil product sales). 
88 Article 1, Constitution of Ukraine. 
89 Law No. 2665 of 12 July 2001 "on Oil and Gas". 
90 Law No. 1039-XIV of 14 September 1999 "on Production-Sharing Agreements". 
91 Article 7, Law "on Licensing; Article 13, Pipeline Transport Law". 
92 Article 13, Law "on Pipeline Transport". See also: Law of Ukraine "on Licensing of Certain Types of 
Economic Activity", Article 9, No. 1775-III of 1 July  2000. NERC Resolutions No. 88 of 30 September 2005, 
No. 857 of 30 September 2005 and No. 9 of 13 January 2010. 
93 NERC Resolution No. 1579 of 22 September 2011: NERC Resolution No. 420 of 19 April 2012 "on 
Procedure for Access and Connection to the Unif ied Gas Transportation System of Ukraine". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  by NEURC and are subject to its approval.94 Activity licensing has been cancelled for exports of oil 
products, refining of crude oil, and sale of oil products. 
4.70.  Ukraine has made "full" commitments under the GATS on pipeline transport, covering the 
transportation of fuels and transportation of othe r goods. In addition, Ukraine has undertaken: "to 
provide full transparency in the formulation, adop tion and application of measures affecting access 
to and trade in services of pipeline transportation. Ukraine undertakes to ensure adherence to the principles of non-discriminatory treatment in access to and use of pipeline networks under its 
jurisdiction, within the technical capacities of these networks, with regard to the origin, destination 
or ownership of product transported, without im posing any unjustified delays, restrictions or 
charges, as well as without discriminatory pricing based on the differences in origin, destination or 
ownership."
95 
4.71.  The oil trunk pipeline network is operated  by Uktransnafta (Naftogaz subsidiary), which 
covers three separate pipeline systems to European countries (Druzhba pipeline), the Black Sea basin (Prydniprovski), and to the marine oil terminal near Odessa (Pivdenni). The throughput 
capacity of the system is 114 million tonnes per ye ar at input, and 56 million tonnes per year at 
output.  
4.72.  Ownership rights with respect to the pipeline system and related infrastructure are 
governed by the Law "on Pipeline Transport".
96 Main trunk pipelines are state-owned; trunk 
pipelines and distribution pipelines built at the ex pense of municipalities or private enterprises are 
private property.97 The privatization of Naftogaz and its subsidiaries is prohibited (i.e. enterprises 
included in the Government's list of objects of state ownership of strategic importance to the 
economy and national security).98 
4.73.  On 9 April 2015, the Ukrainian Parliament adopted the Law No. 2250 of 26 February 2015 
"on Natural Gas Market", which was developed by the Ministry of Energy and Coal Industry in 
collaboration with the Energy Community based on  the Third Energy Package of the EU. The Law 
establishes conditions for the functional unbundling of Naftogaz into separate production, transmission, storage and supply companies. It provides for non-discriminatory third-party access 
to the gas transport system on contractual basis and establishes the right of customers to freely 
choose their gas suppliers. One of the law's objectives is to end non-cost reflective pricing and cross-subsidization, while providing a framework to protect vulnerable customers. The Natural Gas Market Law entered into force on 1 October 2015 and replaces the Law "on Principles of Natural 
Gas Market Operation".
99 Under Article 21 of the new law, an operator of a gas transportation 
system must be (i) a business entity established and owned exclusively by the State, or (ii) in case of a joint venture, a Ukrainian state-owned company with 51% equity and a foreign company with 
49% equity that is controlled by residents of th e United States or the European Energy Community 
(gas transmission system partner).  
4.74.  Under the now abrogated Law "on Principles of Natural Gas Market Operation", suppliers of 
natural gas are divided into guaranteed suppliers  at regulated tariffs (Naftogaz and 39 gas supply 
companies) and suppliers at non-regulated tariffs. The newly adopted Natural Gas Market Law does not foresee guaranteed suppliers, however in exceptional circumstances it provides for "suppliers with special obligations"
100 with similar functions. In general, according to the new law, 
gas is to be supplied at prices agreed between supplier and consumer (with a NEURC standard 
contract for households). 
4.75.  The heavy losses incurred by state-owned Naftogaz have been a major drain for the 
country's finances (section 1.2). The losses were mainly due to a large gap between the purchase 
prices of imported natural gas and below-cost sales prices for households and heating utilities, and arrears by the customers of Naftogaz. In the 2015 State Budget, Hrv 29.7 billion was allocated to 
                                               
94 NERC Resolution No. 749 of 25 June 2009. See also: Natural Gas Market Law, Charter of the NERC, 
10 September 2014. 
95 WTO document GATS/SC/144, 10 March 2008. 
96 Law No. 192 of 15 May 1996. 
97 Article 7, paras. 1-2, Law "on Pipeline Transport". 
98 Para. 5, Article 7, Law "on Pipeline Transport". 
99 Ukrainian Government Portal , "Parliament adopted Law 'On natural gas market'", 10 April 2015. 
Viewed at: http://www.kmu.gov.ua/control/en/publish/article?art_id=248086149&cat_id=244314975 . 
100 Article 11, Natural Gas Market Law. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Naftogaz. Energy sector reforms to reduce the Naftogaz-related budget deficit play a major role in 
the Government's March 2015 programme with the IMF, whereby retail gas and heating prices are to be increased to reach full import parity by April 2017.  
4.4  Manufacturing 
4.76.  Ukraine has long been heavily industrialized, owing amongst others to its rich endowment 
with natural resources, cheap energy and centrally-planned industrial development during Soviet times. At the time of independence, the industrial  sector contributed about half of GDP. With the 
restructuring of the economy since 1991, the industrial sector
101 has declined to about 20% of 
GDP in 2014 (Table A1.1). Industrial output has fallen since 2013, and the decline has accelerated since mid-2014, mainly due to weakened trade ties with the Russian Federation and disruptions in production in the eastern part of the country, Ukraine's traditional industrial heartland 
(Chart 4.7).
102  
4.77.  The food-processing industry has over taken the machine-building, metallurgical and 
chemical industries as the leading industry in terms of output. This shift reflects a restructuring of 
the economy from heavy to light industries (such as textiles and clothing), underpinned by 
growing demand for consumer goods. Sales of the food-processing industries amounted to Hrv 305 
billion in 2014 (Table A4.4). The main food industries and activities are dairy, vegetable oil 
extraction, confectionery, sugar refining, flou r milling, starch and molasses production, canned 
meat, and vegetable processing. In 2014, about 6% of the total inward FDI (stock) was invested in the food-processing, beverage and tobacco industries.
103 Multinational food, beverage and 
tobacco companies are widely represented in Ukraine. Some food industries benefit from high 
rates of import protection, notably confectionery with MFN tariffs of up to 50% in 2015; beverages 
and spirits (up to 47%) and tobacco products with up to 283.2% (Table 3.2 and Table A3.1). 
Chart 4.7 Industrial production, 2005-15  
3.1%6.2%7.1%
-5.0%
-20.6%12.2%
8.0%
-0.7%
-4.3%
-10.1%
-18.0%
-25.0%-20.0%-15.0%-10.0%-5.0%0.0%5.0%10.0%15.0%
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015a 
Note: Based on index (2005=100), percentage change from previous year. Excluding the Crimea from 
2010. 
a 8 months. Source: State Statistics  Service of Ukraine. 
4.78.  Machine-building is among the largest manufacturing subsectors.104 The main activities are 
railway machine-building, heavy machine-building, agricultural machine-building, automotive 
production, and the aerospace industry. St ate-ownership remains significant in the 
machine-building industry.  
                                               
101 Including mining, manufacturing, electricity/gas and water supply. 
102 The Donetsk oblast contributed about 21% of industrial output in 2011, followed by Dnipropetrovsk 
oblast (19%), Luhansk (8%), Zaporizhia (5%), Karkiv (5%). See IMF (2015a). 
103 See State Statistics Service of Ukraine (2015). 
104 See Ministry of Economic Development and Trade of Ukraine (2015). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.79.  Ukraine has one of the largest railway networks in the world (over 23,000 km) and 
386 million tonnes of freight were carried by ra il in 2014 (Table 4.8). Ukraine has substantial 
capacity to produce various types of rail cars, locomotives, and component parts. There are 18 enterprises engaged in rail car production – the leaders are Azovmash, Stakhanov Railcar, 
Kryukov Railway Car Building Works and Dniprovahonmash. Luhanskteplovoz is the leading 
locomotive producer in Ukraine. The railway monopoly Ukrzaliznytsia is the principal customer of railway rolling stock and component parts. 
4.80.  The heavy machine-building subsector prov ides a wide range of equipment for the mining, 
chemical and petrochemical industries, metallurgy, metal treatment, energy, construction and other industries. The power machinery industry has succeeded in preserving its production capacity since the collapse of the Soviet Union. Most power machinery producers are 
export-oriented. The leading enterprise is PJSC  "Zaporozhtransformator" (ZTR), which produces 
power transformers and electrical reactors, amongst others, traditionally mainly for export to the Russian Federation. JSC "Motor Sich" is Ukraine's le ading enterprise in the production of aeroplane 
and helicopter engines, and industrial gas turbine installations. The company is based in Zaporizhia 
and produces mainly for the domestic and Russi an aviation industry. The main producers of 
agricultural machinery are Kharkiv Tractor Plant (KhTZ), Agro-Soyuz, Khersonskiy, and Chervona 
Zirka Machine-Building.  
4.81.  Domestic production of vehicles has been in decline for a number of reasons, including 
enhanced price competitiveness of imported cars and lower demand from traditional markets in the CIS. In July 2011 the Ukrainian authorities la unched a safeguard investigation into increased 
imports of certain passenger cars, on the basis that the domestic car industry had suffered from a 
combination of the global financial crisis and tariff reductions on passenger cars (from 25% prior to accession, to 10% upon accession). The safe guard duties, imposed from March 2013, were 
withdrawn on 30 September 2015 (section 3.2.10). The largest producers of passenger cars and 
buses in Ukraine are UkrAVTO (Zaporozhye Au tomobile Building Plant), Bogdan Motor, 
JSC Eurocar, AIS (e.g. KrASZ), and Standard (Chernihiv and Boryspil Automobile Building 
Plant).
105 These enterprises also assemble vehicles for foreign brands. 
4.82.  The aerospace industry is one of the few industries in Ukraine that has remained 
competitive regionally and globally. Leading SOEs include the aircraft manufacturers Antonov, Plant 410 Civil Aviation, and Kharkov State Aircraft Manufacturing Company (specializing in aircraft 
repair, based in Kyiv). Antonov aircrafts comprise around 4,100 planes currently in operation 
(including its well-known cargo ramp aeroplanes), mostly in the Russian Federation and other CIS countries. Antonov Airlines, part of Antonov Company, is one of the major transport enterprises for 
large-size and extra-heavy cargo. After the brea k-up of the Soviet Union, Ukraine inherited a 
sizeable share of the space rocket potential. The State Space Agency of Ukraine supervises 
enterprises and manufacturing facilities engaged in space activities. The leading space aviation 
enterprises include Pivdenmash, Pivdenne Design Bureau, Hartron, and Komunar.  
4.83.  The metallurgical industry accounted fo r 17.2% of industrial output and employed 
280,400 people in 2014. The iron and steel indust ries are pillars of the Ukrainian economy in 
terms of production, employment, and as suppliers of other sectors such as the machine-building 
industry. Ukraine is among the world's top crude steel producers and exporters with a production 
of 27.4 million tonnes and export s of 24.6 million tonnes in 2014.
106 The leading steel producers 
are LLC Metinvest Holding, РJSC "ArcelorMittal Kryvyi Rih", and ISD Corporation. Operations at 
many steel mills in Eastern Ukraine have been disrupted. 
4.84.  The chemical industry accounted for about 3.5% of industrial output with about 
1,300 enterprises in 2014, including some large state-owned enterprises (Odesa Portside Plant, 
Sumykhimprom, Oriana, Pavlohrad Chemical Plant, Ukrkhimtransamiak, and Ukrmedpostach).107 
The fertilizer industry is dependent on gas supplies as a key input in nitrogen fertilizers, and has been adversely affected by regional conflict. Compound (NPK) fertilizers accounted for 40% of total fertilizer imports to Ukraine in 2014, followed by ammonium nitrate with 10%. 
Sumykhimprom is the largest producer of compound fertilizers (a wide range of granulated NPK 
                                               
105 Ukravtoprom Statistics online  information. Viewed at: http://ukrautoprom.com.ua/uk/statistika . 
106 Derzhstat statistics online information. Viewed at: http://www.ukrstat.gov.ua/ .  
107 European Chemical Industry Council (CEFIC, 2014). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  and NP fertilizers). The average applied MFN tariff for chemical products was 3.2% in 2015 
(Table 3.3). 
4.85.  The textile, apparel and leather sector accounted for about 1% of industrial output in 2014. 
The textiles and apparel industries are mostly cont rolled by privately-owned SMEs (around 2,000) 
producing different types of textile wear, including fur and knitted goods, in all regions of Ukraine. 
Many manufacturers are working under "toll ma nufacturing schemes" for foreign companies.108 
Ukrainian branded clothing is developing rapidly, especially in big cities like Kyiv, Odessa and Lviv. 
In 2015, applied MFN tariffs averaged 3.9% on textiles and 11.4% on clothing, with peaks of 
12.5% and 12%, respectively (Table 3.3). 
4.86.  The pharmaceutical sector is important for Ukraine not least because locally-produced 
medicines are more affordable than imported pharmaceuticals. Sales amounted to Hrv 16 billion in 
2014 (1% of Ukraine's industrial output). The Wo rld Bank has recognized the potential of the 
Ukrainian pharmaceutical industry for growth and its attractiveness for foreign investment, as many Ukrainian manufacturers already comply with  Good Manufacturing Practice (GMP) standards  
required in the EU.
109 The World Bank is engaged in several projects with pharmaceutical clients in 
Ukraine, in particular with PJSC Farmak, which is a leading producer of pharmaceuticals, and Venta, one of the leading pharmaceutical wholesale distributors.
110 MFN tariffs on pharmaceutical 
products were zero in 2015. 
4.87.  The wood-processing industry produces mainly paper and cardboard, plywood, plates, 
panels, and veneer. About a quarter of Ukraine' s timber production is exported unprocessed, 
contributing more than Hrv 3 billion to total annual revenues. Ukraine has recently imposed a ban 
on exports of timber, to shift exports from raw materials to exports of processed wood, and 
thereby to support the development of the wood-p rocessing industry. The export prohibition on 
timber, excluding pines, came into force on 1 November 2015 and will be extended to include 
exports of pines from 1 January 2017.111 The main forest regions are located in Polesia and 
Carpathians. Forests are 87% state-owned, 13% ar e in municipal property and less than 0.1% are 
privately-owned. Farmers are required to regist er as forestry users. Over 50 ministries and 
agencies are in charge of regulating and administering the forestry sector. The State Forest 
Resources Agency is the central governmental authority for forestry and in charge of around 73% of the forests. 
4.5  Services 
4.5.1  Overview 
4.88.  The Ministry of Economic Development an d Trade of Ukraine acts as Ukraine's services 
enquiry point.  
4.89.  Ukraine has made substantial commitments under the GATS within the framework of its 
WTO accession covering all sectors.
112 Most sector-specific commitments are "full commitments" 
without any limitations on market access or national treatment, except mode four which is 
governed by Ukraine's horizontal commitments. Ukraine has scheduled three Article II (MFN) 
exemptions for audiovisual services and four M FN exemptions for transport services (internal 
waterways, rail, road and air transport computer reservation systems).113 Under its horizontal 
GATS commitments that apply to trade in all services, Ukraine has scheduled exemptions and 
reservations concerning national treatment with respect to access to subsidies (unbound) and 
access to land by foreigners. Ukraine has also reserved flexibility to regulate the entry and temporary stay of foreign nationals. For intra-corporate transferees and "other essential persons" 
                                               
108 East Invest online in formation. Viewed at: http://www.east-invest.eu/en/investment-
promotion/ukraine-2/UA-Textiles . 
109 EBRD online information. Viewed at: http://www.ebrd.com/news/2014/ebrd-sees-potential-for-
ukraine-pharmaceutical-industry.html . 
110 EBRD online information. Viewed at: http://www.ebrd.com/work-with-us/project-finance/project-
summary-documents.html?c35= on&s17=on&keywordSearch= . 
111 Law No. 325-VIII of 9 April 2015, in force as of 7 October 2015. 
112 WTO document GATS/SC/144, 10 March 2008. 
113 WTO document GATS/EL/144, 10 March 2008. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  (including services sales persons), Ukraine has scheduled the duration of stay (length of work 
permits).  
4.5.2  Financial services 4.90.  The financial services industry is superv ised by the National Bank of Ukraine (banking 
services); the National Commission for the State Regulation of Financial Services Markets 
(financial services other than banking services  and the securities market), and the National 
Securities and Stock Market Commission. Further to the Law No. 2664-III of 12 July 2001 "on 
Financial Services and State Regulation of Financial Services Markets", financial activities must be 
included in the "list of financial services" in order to be authorized. The list was last amended in 2013.
114 The State Register of Financial Institutions included 589 credit unions, 543 finance 
companies, 366 insurance companies, 72 pension funds, 23 administrators of pension funds, 
483 pawnshops, and 131 other financial institutions (including regional offices), as of 
October 2015. 
4.91.  Ukraine has scheduled comprehensive commi tments on financial services, covering all 
subsectors in the area of insurance, banking and other financial services. In general, there are no 
limitations on market access and national treatment in modes one to three ("full" 
commitments).115 There are a few exceptions, where the cross-border supply (mode one) of 
certain insurance services and trading in certain financial instruments is unbound. Ukraine 
undertook to open-up its insurance market to branches of foreign insurance companies five years after its WTO accession.  
4.5.2.1  Banking services 
4.92.  Early in 2014, the economic and political situation led to a banking crisis, triggered by 
deposit outflows and bank losses.
116 Numerous banks were not meeting regulatory 
requirements.117 In order to restore trust and stability in the banking system, a series of measures 
were adopted by the Government and the Nati onal Bank of Ukraine (NBU) during 2014-15 to 
provide liquidity support to banks, recapitalize ba nks or withdraw licences and liquidate insolvent 
banks, and to improve risk management  and the protection of depositors.118  
4.93.  From 2013 to end-November 2015, the NBU had disbursed stabilization loans and liquidity 
maintenance credits to 40 banks totalling Hrv 64.9 billion.119 On 1 January 2015, the total 
outstanding debt on all types of refinancing loans (including stabilization loans, liquidity maintenance credits, and other instruments of liquidity support) granted by the NBU stood at 
Hrv 109.0 billion (compared with Hrv 76.1 billion one year earlier).  
4.94.  A bank declared as "problematic" by the NB U is required to submit an action plan within 
7 days, including measures to ensure conformity with legislation.
120 The NBU will consider the 
                                               
114 Issue of payment documents, payment cards, travellers' cheques and/or servicing or clearing them, 
and other forms of effectin g settlements; fiduciary management of  financial assets; bureau-de-change 
business; borrowing of financial assets; financial leasin g; lending of funds; guar antees and sureties; money 
transfer; insurance services and pension fund services; professional licensable acti vities on the securities 
market; factoring; administration of  financial assets; property management for finance construction objects 
and/or real estate operations; transactions with mortgage assets for the purpose of emission of 
mortgage-backed securities; banking and other financ ial services provided under the Law "on Banks and 
Banking". 
115 Mode four is unbound throughout, except as  indicated in the horizontal commitments. 
116 The share of non-performing loans in the credit portfolio of banks was 13.1% on 1 January 2015 (up 
from 7.7% one year earlier).  
117 IMF (2015b).  
118 Law No. 1587-VII of 4 July 2014 "on Amending the Law of Ukraine' on Banks and Banking Activities' 
as to Determining the Specifics of Corporate Mana gement in Banks"; Law No. 1586-VII of 4 July 2014 "on 
Amending Certain Legislative Acts of Ukraine as to th e Prevention of Adverse Effect on the Banking System 
Stability"; Law No. 78-VIII of 28 December 2014 "on the Measures Aimed at  the Promotion of Capitalization 
and Restructuring of Banks"; and Law No. 218-VIII of 4 March 2015 "on Amending Certain Legislative Acts of 
Ukraine as to the Liability of Persons Associated with Banks". 
119 There are two types of loans subject to disclosure: stabilization loans (NBU Resolution No. 327 of 
13 July 2010) and loans through liquidity-providing tenders (NBU Resolutions No. 259 of 30 April 2009 and 
No. 262 of 22 June 2012).  
120 The criteria for declaring a bank problematic are defined in Article 75 of the Law No. 212-III of 
7 December 2000 "on Banks and Banking" and in Section 12 of the Regulation "on the Application of WT/TPR/S/334/Rev.1 • Ukraine 
 
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  bank's results within 180 days and either declare th e bank's activity compliant with the legislation 
or revoke the banking licence and declare the bank insolvent. For insolvent banks, NBU supervision ends and the Deposit Guarantee Fund takes over the bank's resolution (temporary 
administration). The temporary administration is established normally for a period not exceeding 
three months, or six months for systemically important banks. The Deposit Guarantee Fund 
operates under the Law of 23 February 2012 "on Households Deposit Guarantee System".
121 All 
licensed banks are Fund members, except Oschadbank and Rodovid Bank. Regulation No. 27 of 
21 September 2012 increased the guaranteed deposit value from Hrv 500 to Hrv 200,000. 
Payments to depositors of insolvent banks are ma de within 20-30 working days from the date of 
the initiation of the procedure of wi thdrawal of banks from the market. 
4.95.  On 1 January 2015, an NBU resolution came into effect, designating six banks as 
systemically important.122 The systemic importance of a bank do es not create an obligation for the 
State to participate in its recapitalization. Decisions on state participation in capitalization of banks are taken by the Expert Council on State Participation in the Authorized Capital of Ukrainian Banks 
at the Ministry of Finance. The Resolution mandates the NBU to develop specific regulations for the 
supervision of systemically important banks.  
4.96.  Oschadbank and Ukreximbank are the two la rgest state-owned banks (Table 4.5). The State 
Savings Bank of Ukraine (Oschadbank) carries out, in addition to corporate business, certain social 
functions such as disbursement of pensions and social aid, and processing of utility payments. 
Deposits at Oschadbank and other valuables are fully guaranteed by the State (Article 57 of the Law on Banks). The State Export-Import Bank of Ukraine (Ukreximbank) provides trade finance. 
Oschadbank and Ukreximbank, as well as the Deposit Guarantee Fund, were recapitalized by the 
State in 2014. The total fiscal cost of the recapitali zation of Ukraine's banks is estimated at 9.5% 
of GDP.
123 
4.97.  In 2015, liquidation procedures were initiated at Kyiv Bank (99.93% state-owned), and its 
assets and liabilities were transferred to the state-owned Ukrgasbank. State-owned Rodovid Bank 
was licensed to work as a bridge bank for "bad" assets of state-owned banks, but the bank is not 
yet operational (December 2015).  
Table 4.5 Top-ten banks, 1 December 2015 
 Majority owner Share of total banking sector 
assets 
PRIVATBANK Domestic private 16.8% 
OSCHADBANK  State (100%) 12.8% 
UKREXIMBANK  State (100%) 11.8% 
RAIFFEISEN BANK AVAL Foreign-owned 4.9% 
PROMINVESTBANK Foreign-owned 4.4% 
UKRSOTSBANK Foreign-owned 4.3% 
SBERBANK OF RUSSIA Foreign-owned 4.1% 
ALFA-BANK  Foreign-owned 3.2% 
VTB BANK  Foreign-owned 3.0% 
UKRGASBANK State (94.9409%) 3.4% 
Source: National Bank of Ukraine. 
4.98.  The banking crisis has led to a consolidation of the banking sector (Table 4.6). In 2014, 
liquidation procedures were initiated for 19 banks,  and 27 banks were declared insolvent since the 
beginning of 2015. Of the 127 banks licensed as of 1 December 2015, 7 were under temporary administration by the Deposit Guarantee Fund, and over 60 were subject to liquidation, including 
three large banks (Bank Nadra, Delta Bank, and Ba nk Finance and Credit). On 1 December 2015, 
the ratio of total bank assets to GDP stood at 100.1% (compared with 97.1% on 1 January 2015).  
                                                                                                                                               
Enforcement Measures by the National Bank of Ukraine for the Violation of the Banking Law" (NBU Resolution 
No. 346 of 17 August 2012). 
121 Law No. 4452-VI of 22 September 2012 "on Households Deposit Guarantee System". 
122 NBU Board Resolution No. 863 "on Approval of the Procedure for Determination of Systemically 
Important Banks". 
123 IMF (2015b). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table 4.6 Structure of Ukra ine's banking sector, 2009-15  
 2009 2010  2011  2012  2013  2014  01/01/2015 01/10/2015  
Number of licensed banks, 
of which: 184 182 176 176 176 180 163 122 
 Foreign banks, of which:  53 51 55 53 53 49 51 40 
 100% foreign ownership 17 38 20 22 22 19 19 18 
 State-owned banks 2 2 2 2 3 3 3 3 
Note: In addition to fully state- owned banks, there are 3 government-controlled banks (Kyiv Bank – 
99.93% state-owned, Ukrgasbank – 94.7% state-owne d, and Ukrainian Bank for Reconstruction and 
Development – 99.9945% state-owned). 
Source: National Bank of Ukraine. 
4.99.  The minimum regulatory capital requiremen t (H1) for banks licensed after 11 July 2014 is 
Hrv 500 million (Article 31 of the Law "on Banks", and NBU Resolution No. 723 of 
17 November 2014).124 Banks licensed before 11 July 2014 are granted forbearance to increase 
their regulatory capital to Hrv 500 million by 11 July 2024. The capital adequacy ratio (H2) is 
required to stay above 10%.125 Given the difficult economic environment, the minimum capital 
adequacy ratio for solvent banks was temporarily reduced to 5% until 1 August 2016, and is to 
revert to the "normal" regulatory minimum of 10% by 1 January 2019. The core capital adequacy 
ratio (H3) must be at least 7% (effective from 1 January 2019 in accordance with NBU Board Resolution No. 312 of 12 May 2015).
126 The NBU intends to align capital requirements and other 
banking standards with the Basel II standards and other international obligations. On 
23 March 2015, the NBU issued a "Programme for Development of the Financial Sector 2015-2020" for public discussion to pave the way for integration into the EU's financial market.  
4.100.  In October 2015, procedures and criteria fo r the identification of "related parties" were 
developed, in order to guard against possible conflicts of interest in bank lending. After a set of diagnostic bank studies performed in 2014, the 20 largest banks (amounting to about 83% of total 
bank assets) were again subject to stress tests in 2015.  
4.101.  The National Bank of Ukraine (NBU) regulates and licenses banks in accordance with the 
Law "on the National Bank of Ukraine"(NBU Law)
127 and the Law "on Banks and Banking" 128 (Law 
on Banks). Foreign banks may establish commercial presence through subsidiaries or branches 
and representative offices (Article 24 of the Law on Banks). Representative offices do not have 
authority to conduct banking business (Article 95 of the Civil Code, NBU Board Resolution No. 306). Article 24 sets out the conditions and requirements for "accreditation" of branches and 
representative offices of foreign banks. There ar e no limitations by law regarding foreign equity 
participation in commercial banks. However, prior authorization is required for a Ukrainian or foreign legal entity to directly or indirectly own, hold, or control certain thresholds of a commercial bank's charter capital or voting rights in its governing body.
129 Thus, any increase in foreign capital 
above certain thresholds (10%, 20%, 50% or 75%) requires separate authorization.130 There are 
no nationality requirements for bank personnel (other than fit-and-proper tests). 
4.102.  A banking licence authorizes a bank to  provide banking services and other financial 
services to its customers (excluding other banks), and to perform other activities specified in 
Article 48 of the Law on Banks. This includes activities such as investments and issuing of securities; keeping registers of securities (excluding treasury shares); and providing advisory and 
information services relating to banking and other financial services. Banks are prohibited from 
carrying out activities in production and tr ade (with the exception of the sale of the 
commemorative, jubilee and investment coins) and insurance, but may act as an insurance 
                                               
124 H1 is defined as the sum of core and additional capitals (NBU Resolution No. 368 of 28 August 2001). 
125 Regulatory capital adequacy ratio (H2) reflects the banks' capability to pay the liabilities under 
trading, lending and other financial operations as due an d on time. The regulatory ca pital adequacy ratio shall 
be calculated as a ratio of regulatory capital to total assets and certain off-balance sheet instruments weighted 
by credit risk. 
126 Core capital adequacy ratio (H3) is defined as the ratio of the core capital to the sum of total assets 
and off-balance sheet commitments, weighted by the relevant loan exposure ratios. 
127 NBU Law No. 679-XIV of 20 May 1999. 
128 Law No. 2121-III of 7 December 2000. 
129 Article 34, Law on Banks. 
130 A bank with foreign capital is defined in terms of  a threshold of at least 10% share capital owned by 
foreign investors. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  intermediary. Interest rates, bank fees and commissions charged to customers are 
market-determined. 
4.5.2.2  Insurance 4.103.  Ukraine's insurance market comprised 382 insurance companies by the end of 2014, 87 of 
which had foreign ownership (21 for life insurance and 66 for non-life insurance); 51 insurance 
brokers; and 13,601 agents for motor third-party liab ility insurance. Total assets of the insurance 
companies amounted to Hrv 70.3 billion in 2014, ab out 4.5% of GDP (Table 4.7). The main types 
of insurance policy are property insurance, financial risk insurance, and life insurance. Insurance 
penetration (share of gross premiums in GDP) was 1.7% in 2014, well below rates in many other markets.  
Table 4.7 Selected indicators of th e Ukrainian insurance market, 2013-15 
(UAH million, unless otherwise indicated) 
 2013 2014 2015 
Q1-Q2 
Number of registered insurers 407 382 374 
 Of which: life insurance companies 62 57 52 
Assets on the balance sheet 66,388 70,261 63,559 
Gross premiums 28,662 26,767 13,466 
 Of which: insured individuals 10,268 9,520 4,593 
 reinsurers 5,521 4,897 2,276 
Insurance penetration (premiums/GDP) in % 2.0 1.7 1.6 
Net premiums (gross premiums less the share of premiums 
paid by resident reinsurers) 21,551 18,593 10,831 
 Property insurance 2,490 2,045 1,141 
 Insurance of financial risks 2,401 2,019 975 
 Life insurance 2,477 2,160 940 
 Insurance from fire risks an d risks of natural disasters 1,649 1,250 680 
 Insurance of third-party liability 1,034 672 420 
 Credit insurance 684 388 155 
 Other insurance 10,817 10,059 6,521 
Source: Information provided by the authorities of Ukraine. 
4.104.  The National Commission for the State Regulation of Financial Services Markets 
(Natskomfinposluh – NCRFSM) was established on 23 November 2011 pursuant to the Law "on 
Financial Services and State Regulation of Financial Services Markets" (Financial Services Law).131 
The NCRFSM regulates insurers, insurance intermed iaries, non-state pension funds, credit unions 
and other non-bank credit institutions, pawn-shops, and other financial services providers 
(e.g. leasing, factoring, guarantees and surety). A new insurance law based on the EU model is pending.
132  
4.105.  There are three types of insurers that may provide insurance services in Ukraine: resident 
insurer (commercial presence); foreign branch (commercial presence); and non-resident insurer 
(cross-border trade).  
4.106.  A resident insurance company must have at least three participants (enterprises, 
institutions, organizations or individuals) and be  registered as a joint-stock company, general 
partnership, limited partnership, or company with  additional liability. There are no limitations 
regarding foreign equity participation in resident insurers. In accordance with Article 2 of the Law 
"on Insurance" No. 85/96- ВР of 7 March 1996, commercial presence of a foreign resident insurer is 
subject to the following conditions:  
a. The country of the foreign insurer's registrati on is a WTO Member (not required in case 
of re-insurance); participates in international cooperation in the fight against money 
laundering and financing of terrorism and cooperates with the Financial Action Task 
Force (FATF); is not on the list of offshore zones published by the Cabinet of Ministers, 
                                               
131 Law No. 2664-III of 12 July 2001. 
132 In 2015, a draft Law No. 1797-1 of 6 February 2015 "on Insurance" was submitted for consideration 
to the Verkhovna Rada. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  as defined in accordance with Ukrainian legislation; and has a DTA signed with Ukraine; 
and  
b. The foreign insurer is licensed and supervised  to provide insurance services in the home 
country; a Memorandum of Understanding on Information Exchange exists between 
Natskomfinposluh and the competent foreign authority; the financial strength rating of 
the foreign insurer complies with the requirements established by NCRFSM Order No. 7924.
133 
4.107.  The minimum capital requirements for resident insurers are the equivalent of €1.0 million 
in national currency for non-life insurance, and the equivalent of €10.0 million for life insurance.134 
Ukrainian legislation does not permit an insurer to engage in both life and non-life insurance activities in a single business entity. An insurer is permitted to act as insurance agent, but not as 
insurance broker. Insurance and reinsurance brokerage may be carried out as a separate activity. 
A licence for a particular type of insurance allows the insurer also to provide reinsurance for that particular insurance. Licences are issued within 30 calendar days of the request, and are valid for 
an indefinite period of time, except for compulsory third-party motor vehicle insurance (three 
years with a possible extension of five years).
135 Table A4.5 provides a list of compulsory types of 
insurance.  
4.108.  In response to the 2014-15 banking crisis  in Ukraine, the Government and the regulator 
have taken a number of steps to improve the integrity and resilience of insurers, including in the areas of disclosure of informatio n regarding ownership and control
136; internal audit137; risk 
management138; stress tests139; and capital adequacy requirements.140  
4.109.  In line with its GATS commitments, Ukra ine has amended the Law "on Insurance" to open 
its market to branches of foreign insurance companies five years after Ukraine's accession to the WTO.
141 Branches of foreign insurance companies have been permitted to operate since May 2013. 
The definition of insurer was expanded to cover a "branch of non-resident insurer".142 A branch by 
a non-resident insurer may be opened in  Ukraine under the following conditions: 
a. The country of the foreign insurer's registration participates in international cooperation 
in the fight against money laundering and financing of terrorism and cooperates with the 
FATF; is not on the list of offshore zones as defined by the OECD, or the non-offshore 
status of which is confirmed by the respective Trade and Economic Mission of Ukraine; and a DTA has been signed with Ukraine; 
b. The foreign insurer is licensed and supervised  to provide insurance services in the home 
country; a MoU on Information Exchange exists between Natskomfinposluh and the supervisory authority of the country where the non-resident insurer was registered; the 
                                               
133 "В+" by "A.M. Best", "Baa" by "Moody's Investors Service", "BBB" by "Standard & Poor's" or "BBB" 
by "Fitch Ratings". 
134 Article 30, Insurance Law; Natskomfinposluh Regulation No. 40 of 28 September 2003 "on Approval 
of the Licensing Conditions  for Insurance Sector".  
135 Para. 1.14, Chapter 1, "on Licensin g Conditions of Insurance Activiti es for Branches of Non-Resident 
Insurer" approved by the Order of Natskomfinposluh No. 6201 of 7 September 2006. 
136 Law No. 123-VIII of 15 January 2015 "on Amending th e Law of Ukraine 'on Financial Services and 
State Regulation of Financial Services Markets' as to Information Disclosure". 
137 Natskomfinposluh Order No. 1772 of 5 June 2014 "on Approving the Procedure for Internal Audit 
(Control) in Financial Institutions". 
138 Natskomfinposluh Order No. 295 of 4 February 2014 "on Approving the Requirements for 
Organization and Functioning of an In surer's Risk Management System".  
139 Natskomfinposluh Order No. 484 of 13 February 2014 "on Approving the Requirements for Regular 
Stress Testing by Insurers and Disc losure of Information on the Key Ri sks and Results of Conducted Stress 
Tests". 
140 Natskomfinposluh Order No. 1259 of 24 April 2014 "on Approving the Amendments to Certain 
Regulatory Legal Acts of the State Commission for Regu lation of Financial Services Markets of Ukraine".  
141 Law No. 2774-IV of 7 July 2005 "on Amendments to the Law of Ukraine on Insurance". 
142 Article 2, Insurance Law. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  financial strength rating of the foreign insurer complies with the requirements 
established by the NCRFSM Order No. 7924143; 
c. The minimum capital (the equivalent of €1 million or €10 million for non-life and life 
insurance, respectively) must be deposited in a local bank in Ukraine. The guarantee 
deposit shall ensure that the requirements of policyholders, creditors, beneficiaries and 
the insured persons are met in full.144 A performance guarantee (statement) is required 
regarding the unconditional fulfilment of all obligations of the branch of the non-resident 
insurer; and 
d. The Ukrainian insurance undertaking has the right to establish branches on the territory 
of the country where the non-resident insurer was registered and carries out the insurance activities.  
4.110.  The pre-requisites for establishing a foreign branch are essentially the same as for resident 
insurers, except that licensing of a foreign branch is subject to reciprocity, while WTO membership of the insurer's home country is not required. For compulsory types of insurance, at least 
two years of experience are required. There are no  limitations on the types of insurance services 
that may be provided by foreign branches.  
4.111.  A non-resident insurer (mode 1) is limited to providing the following insurance services in 
Ukraine (exhaustive list):  
a. insurance of risks related to maritime shipping and commercial aviation and spaceships 
and freight (including satellites), with such insurance to cover any or all of the following: goods being transported, the vehicle transp orting the goods and any liability arising 
therefrom; 
b. reinsurance; 
c. insurance mediation, such as brokerage or ag ency operations related to reinsurance and 
insurance of the risks listed in the item "a." above; and 
d. ancillary insurance services such as consulting services, valuation of actual risks and 
satisfaction of claims.
145 
4.5.2.3  Securities market 
4.112.  The securities market is governed by the Law "on Securities and Stock Exchange" (Law on 
Securities)146, the Law "on State Regulation of the Securities Market in Ukraine"147, and regulations 
promulgated by the National Securities and Stock Market Commission (NSSMC).  
4.113.  The NSSMC is the regulator and licensing authority of securities-related activities. The 
Commission is a state body subordinate to the President and accountable to the Verkhovna Rada, and is funded by the state budget. The NSSMC lice nses legal entities, including brokers, dealers, 
underwriters, asset managers, mortgage collateral management activities, depository activities, 
custody of assets of collective investment instit utions, custody of pension fund assets, clearing 
houses, and stock exchanges.
148 Capital requirements are Hrv 500,000 for dealers, Hrv 1 million 
for brokers, and Hrv 7 million for underwriters.  In accordance with the Law on Securities, 
professional activities in the stock market may only be exercised by Ukrainian legal entities in the form of a joint-stock company or limited liability company. 
                                               
143 "В+" by A.M. Best", "Baa" by "Moody's Investors Se rvice", "BBB" by "Standard & Poor's" or "BBB" by 
"Fitch Ratings". 
144 Order of Natskomfinposluh No. 6244 of 19 September 2006 on "Regulation on Requirements for the 
Guarantee Deposit of Branches of a Non-Reside nt Insurer". 
145 Article 2, Insurance Law. 
146 Law No. 3480-IV of 23 February 2006. 
147 Law No. 448/96 of 30 October 1996. 
148 Licence applications by foreign legal entities are subject to additional documentary requirements 
(Article 27 of the Securities Law). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.114.  Ukraine is a member of the International Organization of Securities Commissions (IOSCO). 
IOSCO principles provide that a securities regulator should have comprehensive inspection, 
investigation and enforcement powers, and be able to assist foreign regulators .149 A regulator 
without these powers cannot be accepted as a signatory to the IOSCO Multilateral Memorandum of 
Understanding (MMoU) concerning consultation and cooperation and exchange of information for 
purposes of enforcing securities regulation. Accord ing to a recent IMF report, Ukraine's securities 
regime requires a number of reforms to meet IOSCO standards and enable the NSSCM to sign the MMoU.
150 
4.115.  The NSSMC administers the national depositary system (CSD).151 The CSD is a public joint-
stock company owned by the NSSMC (25%), the National Bank of Ukraine (25%) and the stock 
market participants (50%). Ukraine has seven securities exchanges (as of October 2015) with a valid licence (Ukrainian Exchange, Kyiv Internat ional Stock Exchange, Perspectiva Stock Exchange, 
Pridneprovsk Stock Exchange, Innex Stock Exchange, Ukrainian Stock Exchange, and East 
European Stock Exchange).
152  
4.116.  A Programme for Development of the Financial Sector until 2020 was approved by NSSMC 
Resolution No. 931 of 30 June 2015, to align the regulatory framework with the EU acquis , 
amongst others. The programme includes measures to upgrade the stock market infrastructure, enhance the institutional capacity of the NSSCM, encourage the introduction of new financial instruments, and improve investor protection.  
4.5.3  Transport services 
4.117.  The transport sector plays an important ro le in the Ukrainian economy, contributing about 
7.1% of GDP
153 in 2014 and employing approximately 6% of the workforce. Ukraine generates and 
handles more freight relative to its GDP than other European countries, due to the importance of 
agriculture and heavy industry, amongst other reasons. Transport volumes declined sharply in 2014 owing to the economic and poli tical situation, while air traffi c and overflights over Ukrainian 
airspace were affected by the crash of a Malaysian Airlines plane (Table 4.8). A number of 
international transport corridors and maritime routes pass through the territory of Ukraine. Goods in transit amounted to approximately 102 million tonnes in 2014. 
Table 4.8 Freight and passenger  transport volumes, 2012-14 
 Freight Passengers  
2012 2013 2014  % change 
from 2013 2012  2013  2014 % change 
from 2013 (million tonnes) (million) 
All modes of transport 1,801 1,802 1,623 -9.9 6,455 6,231 5,902 -5.3 
Land  1,793 1,796 1,617 -10.0 6,447 6,223 5,895 -5.3 
 Rail  431 436 386 -11.3 407 404 389 -3.6 
 Road  1,235 1,236 1,131 -8.5 n.a. n.a. n.a. n.a. 
 Pipeline  127 125 100 -20.0 n.a. n.a. n.a. n.a. 
 Bus n.a n.a n.a n.a 3,321 3,197 2,913 -8.9 
 Tram n.a n.a n.a n.a 786 744 770 3.4 
 Trolley-bus  n.a n.a n.a n.a 1,158 1,103 1,097 -0.5 
 Subway  n.a n.a n.a n.a 774 775 726 -6.3 
Water 7 5.8 6 2.5 0.8 0.7 0.6 -10.8 
Air 0.1 0.09 0.1 11.1 8 8 6 -16.8 
n.a. Not applicable. 
Note: Excluding the Crimea. Source: State Statistics Service of Ukraine (2015), 2014 Statistical Publication . 
                                               
149 IOSCO online information. Viewed at: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD323.pdf . 
150 IMF (2015c). 
151 NSSMC Resolution No. 557 of 19 April 2012. 
152 The licence of the Ukrainian International Stock Exchange was suspended in 2015, and the licence of 
the Ukrainian Interbank Currency Exchange was cancelled in 2015.  
153 Including storage, postal  and courier activities. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.118.  The Ministry of Infrastructure (Mininfrastruktury) is responsible for government policy in 
the areas of rail, road, air, maritime and river transport, and use of Ukrainian aerospace.154 The 
Law "on Transport" of 10 November 1994 (last amended on 28 June 2015) sets out the objectives and principles of state regulatory policy. The law is complemented by sectoral legislation. The 
Ministry oversees the central executive bodies for each mode of transport (State Aviation 
Administration, State Railway Ad ministration, State Agency of Automobile Roads of Ukraine 
(Ukravtodor), State Inspection for Maritime and River Transport Safety, State Inspection for Land 
Transport Security, and State Agency for Tour ism and Resorts), and approximately 111 state-
owned enterprises and institutions.  
4.119.  The "Transport Strategy of Ukraine until 2020" (adopted on 20 October 2010) aims, 
inter alia , to closer align the national legislation with the acquis  o f  t h e  E u r o p e a n  U n i o n .  I n  
October 2013, the "Eastern Partnership Transport Network" was adopted as a long-term plan to 
upgrade the transport infrastructure between th e Trans-European Transport Network (TEN-T) of 
the EU and its Eastern neighbours.
155 
4.120.  The Law "on Licensing of Certain Types of Economic Activity" establishes mandatory 
licensing for certain transport services (passengers, dangerous cargo and waste, international road transport of passengers and cargo).
156 International passenger and cargo transport services (by 
rail, road, sea, river and air) are subject to a zero VAT rate.157  
4.5.3.1  Air transport 4.121.  Air transport policy is implemented by the civil aviation authority (State Aviation 
Administration (SAA) – Derzhaviasluzhba). A "Spe cialized State Fund" was established under the 
Air Code to finance the civil aviation authority and cover membership in international aviation 
organizations. The SAA collects state charges for certification and registration, fees for air traffic rights, departure taxes, and cargo charges, amongst others.
158  
4.122.  The regulatory framework includes the Ai r Code of Ukraine of 2011, the Law "on the State 
Civil Aviation Security Programme" of 2003, the Law "on Carriage of Cargo by Air" of 1999; the Law "on Liability of Air Carriers in Internatio nal Carriage of Passengers" of 2002; and the 
Presidential Decree "on Emergency Measures with regard to Promotion of Aviation Safety in 
Ukraine" of 1998. Ukraine is a member of ICAO, the European Civil Aviation Conference (ECAC), 
Eurocontrol, and other international aviation organizations. The SAA rules and regulations for carriers, charter services, crews, air traffic controllers, and approved maintenance organizations 
are aligned with ICAO standards, according to the authorities.  
4.123.  Ukraine has concluded 68 bilateral air services agreements (ASAs), 27 of which are 
agreements with EU member States. The most recent air services agreements were concluded 
with the United Kingdom, Georgia, Greece, Cyprus, Poland, and Turkey. The key 
provisions/restrictions of the 68 bilateral air se rvices agreements are as follows: 11 without 
limitations on the number of designated airlines an d flights; 48 with limitations on the number of 
flights or points of origin/destination, including 8 with 1 airline per route; 9 with limitations on the 
number of designated airlines. Cabotage by foreign airlines is not allowed.  
4.124.  Negotiations for an agreement on a Common Aviation Area (ECAA) with the European 
Union were launched in 2013. Its key objectives are the gradual liberalization of the aviation 
market in Ukraine and harmonization of its civil aviation rules with those of the EU. The ECAA will 
allow any airline from an ECAA member State to  operate flights in Ukraine, thus increasing 
competition. In 2015, Lviv International Airport and Odessa International Airport introduced, on a 
unilateral basis, an open skies regime for all carri ers covered by bilateral ASAs. Air carriers will be 
able to fly without restrictions to Lviv and Odessa, subject to obtaining a permit from their respective aviation authorities. 
                                               
154 Resolution of the Cabinet of Ministers No. 460 of 30 June 2015 "on Approval of the Regulation on the 
Ministry of Infrastr ucture of Ukraine". 
155 European Commission online information. 
156 Article 7, Law of Ukraine No. 222-01 of 2 March 2015 (effective as of 28 June 2015).  
157 Article 195.1.3 of the Tax Code. 
158 Article 12, Air Code of Ukraine No. 3393-VI of 19 May 2011.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.125.  In 2015, 13 domestic airlines (Ukraine International Airlines, Atlasjet Ukraine, Yanair, 
Aviacompany Ltd, Wind Rose, Dniproavia, Khors Aircompany, Dart Limited Trust Distribution, Ukraine Mediterranean Airlines, Bukovyna, Bravo Airways, Aerostar, Business Jet Travel Airline Ltd) flew to 39 countries, and 35 foreign airlines provided regular flights to 29 countries. Cargo 
transportation to/from other countries is carried out by Antonov Company, Ukraine Air Alliance, 
Cavok Airlines, Meridian Ltd., Maximus Airl ines, Yuzmashavia, and ZetAvia Airlines.  
4.126.  According to new traffic right rules that came into force on 5 June 2015, carriers must be 
majority-owned or effectively controlled (ultimate beneficial ownership) by the Ukrainian State 
and/or residents in order to operate on international scheduled and/or charter routes.
159 Traffic 
rights for scheduled international air services are allocated for single routes in accordance with international agreements, subject to the requiremen t that a carrier must have operated domestic 
air passenger services for at least 12 consecutive months before application (effective from 
5 June 2016). Permits of carriers that are not in compliance with the new procedure within a year from the effective date will be revoked.
160 Air fares on domestic and international routes are 
market-determined (not regulated). The State provides no subsidies on any routes (passengers or 
cargo), according to the authorities. 
4.127.  Ukraine's major civil airports, which together account for about 97% of passenger traffic, 
are Boryspil International Airport (Kyiv), Kyiv International Airport (Zhuliany), Lviv "Danylo 
Halytskyi" International Airport, Dnipropetrovsk International Airport, Zaporizhia International 
Airport, Odessa International Airport, and Kharkiv International Airport. Other airports are mostly 
used for regular domestic or charter flights. Kyiv  Boryspil and Lviv are st ate owned. According to 
the Government's airport development programme for 2013-23, the major state-owned airports 
are not to be privatized and Hrv 15.3 billion in investments are needed to rehabilitate and upgrade airport infrastructure and facilities (Cabinet of Ministers' Resolution No. 944 of 30 October 2013).  
4.128.  Airport operators require certification by the State Aviation Administration. Airport 
operators may engage with other aviation servic es providers (e.g. emergency search and rescue, 
fire-fighting, provision of meteorological data , etc.), subject to anti-competition rules. 
4.129.  According to the authorities, there are no restrictions in legislation on access to the 
ground-handling market at airports in Ukraine and self-handling by airlines is allowed. The 
certification of ground-handlers is carried out in accordance with the Rules on Certification of Airports, as per SAA Order No. 407 of 13 June 2006.  New rules on ground handling are currently 
being prepared ("on Approval of Rules regarding A ccess to the Ground Handling Market at Airports 
in Ukraine") in order to comply with the Air Code, the Law "on the Protection of Economic Competition", and the provisions of the Council Directive No. 96/67/EC of 15 October 1996 "on 
access to the ground handling market at Community airports". 
4.130.  Slot management is regulated by Article 71 of the Air Code. Where demand exceeds slot 
capacity, the civil aviation authority appoints a coordinator, or a coordinating committee may be 
created in order to represent the interests of all parties. The airport coordinator is a legal entity 
that is functionally and financially independent from the airport or the airport users, financed by the Specialized State Fund.  
4.131.  Air traffic management and air navigation services are provided by the Ukrainian State Air 
Traffic Services Enterprise (UkSATSE), as well as some local providers.
161 UkSATSE may transfer 
the rights of communication, navigation and surveillance services to a legal person certified by SAA in accordance with the Air Code.
162 UkSATSE's aeronautical charges are fixed by Eurocontrol.  
4.132.  According to the Rules on "Entry, Tran sit and Departure of Aircraft", aircrafts on 
international flights are required to make their first landing or the last take off at/from 
                                               
159 SAA Order No. 686 "on the Approval of Procedure on Allocation and Withdrawal of Traffic Rights" of 
24 October 2014 effective as of 5 June 2015, except for some provisions that will enter into force on 5 June 2016. 
160 SAA Order No. 686 "on the Approval of Procedure on Allocation and Withdrawal of Traffic Rights" of 
24 October 2014. 
161 Ukrainian State Air Traffic Services Enterprise online  information. Viewed at: http://uksatse.ua . 
162 Article 36, para. 1, Air Code of Ukraine. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  international airdromes of Ukraine, where there are customs, immigration control, quarantine and 
border service units.163 
4.133.  Travel agents are free to use any computer services systems that operate in Ukraine 
(Amadeus, Sabre, Galileo and Abacus). 
4.134.  Ukraine has made "full" commitments under the GATS for aircraft repair and maintenance 
services, sales and marketing of air transport services, as well as certain services auxiliary to all modes of transport. It has also made "partial" commitments for cargo handling services, and 
computer reservation systems.  
4.5.3.2  Maritime transport 4.135.  Ukraine currently operates 13 seaports on the Black Sea and the Azov Sea and 16 river 
ports on its navigable waterways (totalling 1,613 km  in length). The main internal waterways are 
the Dnieper, the Dniester, the Pivdenniy Bug, the Siverskyi Donets, and the Danube (174 km in 
Ukraine). The Danube river ports (Izmail, Reni and Ust-Dunaysk) are part of the Pan-European Transport Corridor No. VII.
164 All Ukrainian seaports, as well as river ports, are open to foreign 
vessels.165  
4.136.  Ukraine is a member of the International Maritime Organization (IMO) and party to 19 of 
its conventions.166 The main regulatory acts are the Merchant Shipping Code of Ukraine167 and the 
Water Code of 1995; the Law "on the Sea Ports of Ukraine" of 2013; and the Regulation on the 
Shipping Register of Ukraine168 and the "Procedure for Keeping the State Shipping Register of 
Ukraine and the Vessels Register Book of Ukraine".169 
4.137.  Ukraine has scheduled a liberal maritime regime under the GATS for international freight 
and passenger transport (excluding cabotage) with an open international shipping registry. There 
are no limitations on market access and national treatment for foreign enterprises (in terms of foreign ownership participation, fleet capacity etc.) for flying the Ukrainian flag. Ukraine has also 
made a number of commitments regarding internal waterways transport (excluding cabotage), 
although the commitments on passenger and freight transport are conditioned by an MFN exemption. Furthermore, Ukraine has under taken to provide non-discriminatory access to 
certain port services.  
4.138.  A new Law "on the Sea Ports of Ukraine" was adopted on 13 June 2013 aimed at 
modernizing the regulatory framework for port operations. Following international practice, certain commercial port activities were separated from administrative functions.
170 The re-organized ports 
have a (newly created) Ukrainian Sea Ports Administration (USPA) that is responsible, inter alia , 
for maintenance and development of port infrastructure and navigation safety.171 The USPA is 
under the oversight of the Cabinet of Ministers thro ugh the Ministry of Infrastructure and the State 
Inspection for Maritime and River Transport Safety. The USPA has subsidiaries in each of the ports, 
as well as subsidiaries for pilotage (Delta Lotsman) and marine rescue services. The USPA revenues consist of harbour fees (tonnage, wharfage, anchorage, sanitary), ice passing dues, 
                                               
163 Current aviation rules on "Entry, Transit and Depart ure of Aircrafts" online information. Viewed at: 
http://www.avia.gov.ua/documents/arhiv_sajtu/30375.html . 
164 Pan-European Transport Corridors – agreed in 1994 (Crete) and 1997 (Helsinki). 
165 Cabinet of Minister's Regulation No. 466- р of 26 June 2013 "on the List of Sea Ports of Ukraine that 
are open for foreign vessels". 
166 Ukraine's Permanent Representative to IMO online information. Viewed at: 
http://uk.mfa.gov.ua/en/ukraine-imo/legal-acts . 
167 No. 176/95- ВР of 23 May 1995 (as amended on 11 August 2013). 
168 Cabinet of Ministers' Order No. 814 of 8 June 1998 "on Improving Technical, Classification and 
Navigable Surveillance on the Sea and River Transport". 
169 Cabinet of Ministers' Order No. 1069 of 26 September 1997. 
170 Article 4, Sea Ports Law. 
171 Cabinet of Ministers' Decree No. 133-p of 4 March 2013 "on Approval of Proposals as to the 
Reorganization of the State-Owned Ma ritime Transport Enterprises"; and Ministry of Infrastructure Order 
No. 163 of 19 March 2013 "on Measures to Restructure State-Owned Maritime Transport Enterprises and 
Establishment of the State Enterprise 'Ukrainian Sea Ports Authority'". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  pilotage fees, rent and other charges. Tariffs for USPA port services172 are regulated by the 
Ministry of Infrastructure.173 USPA financing of infrastructure  projects comes from the state 
budget. The captain of the seaport must be a Ukrainian citizen. Services, such as rescue operations, navigation support and pollutant spill prevention may only be provided by state-owned 
enterprises, institutions and organizations.
174  
4.139.  Each port has a reorganized state-owned port operator ("state stevedoring company"); the 
USPA is not engaged in stevedoring operations. The state stevedoring companies use USPA berths 
for their operation and own the infrastructure for transhipment and other operations. In most 
ports, the state stevedoring company is in compet ition with private stevedoring companies, which 
either rent berths from USPA or build their own berths.175 The share of state stevedoring 
companies in freight transhipment compared with private companies decreased from 100% in 
1991 to 34% in 2014. The state stevedoring companies handle mainly metals and coal, while 
grains are mostly handled by private enterprises. 
4.140.  According to the new Sea Ports Law, all Ukrainian seaports and property remain in state 
ownership. However, the new law envisages privatization of "non-strategic" port facilities 
(i.e. facilities other than hydraulic structures, common use infrastructure facilities, navigation equipment and data systems
176) and the lease or concession of other port infrastructure 
(e.g. berths, rail and motor driveways, communication lines, heat, gas, water and power supply 
facilities, and utility lines).177 According to Cabinet of Ministers' Resolution No. 271178, 13 ports 
(state enterprises) were slated for privatization in 2015, after their exclusion from the list of stated-owned property that cannot be subject to privatization.
179 Furthermore, a "Strategy for 
Ukraine's Seaports Development until 2038" was adopted in 2013.180  
4.141.  The three largest ports (Yuzhny, Odessa and Illichivsk) accounted for 63% of Ukraine's 
total seaport cargo turnover in 2014 (Table A4.6). Yuzhny is the deepest port (draft up to 
18.5 meters) and the only one capable of accommodating Cape-size vessels. Other deep-water 
ports able to accommodate Panamax vessels are Odessa, Illichivsk and Mykolayiv. Odessa and Illichivsk are also home to the main container terminals. The Odessa port has a capacity to handle 
over 900,000 TEU containers and up to 4 million tourists a year.
181 Yuzhny port introduced an 
electronic data interchange system in 2014, whereby ships are permitted to call at the port and begin loading/unloading before border and customs control ("free practice").  
4.142.  According to Article 32 of the Merchant Shipping Code, for a vessel to fly the Ukrainian 
flag, it must be state-owned or owned by a Ukrainian individual or a legal entity established solely 
by Ukrainian owners. Vessels must be registered in the State Register or Vessel Register Book.
182 
Registration of maritime vessels in the State Register is carried out by the seaport captains. River 
vessels and vessels that are not subject to supervis ion by the Classification Society are registered 
in the Vessel Register Book by the State Inspec tion for Maritime and River Transport Safety 
(Ukrmorrichinspektsiya). Fishing vessels are register ed by the State Agency of Fisheries. The fees 
for registration in the State Register or Vessel Re gister Book were approved by the Order of the 
Ministry of Infrastructure No. 93 of 27 March 1998 (as amended 9 December 2011). Vessels must 
                                               
172 Cabinet of Ministers' Order No. 405 of 3 June 2013 "on List of Specialized Services Provided in the 
Seaports by the Subjects of Natural Monopolies". 
173 Article 21, Sea Ports Law. 
174 Article 19, Sea Ports Law. 
175 Ukraine's Top-100 SOEs , Report by the MEDT, April 2015. 
176 As defined in Article 1, para 1 (14), Sea Ports Law. 
177 Port Strategy online information. Viewed at:  
http://www.portstrategy.com/news101/world/europe/ukrainian-port-reforms-open-up-
privatisation#sthash.Gq6AQl9k.dpuf . 
178 Cabinet of Minister's Resolution No. 271 of  12 May 2015 "on Conducting a Transparent and 
Competitive Privatization in 2015". 
179 The full list of the state property that cannot be privatized was adopted by the Cabinet of Minister's 
Resolution No. 847-XIV of 7 June 1999. 
180 Cabinet of Ministers Decree No. 548-p of 11 July 2013. 
181 Odessa Seaport Authority online information. Viewed at: http://uspa.gov.ua/ods/?lang=en . 
182 Articles 21 and 26, Merchant Shipping Code; Order of the Ministry of Infrastructure No. 524 of 
26 July 2013 "on Adoption of the Licence Conditions of Providing Passengers, Dangerous Cargo and Baggage 
Transportation by River and Sea Transport"; Order of the Ministry of Infrastructure No. 316 of 14 June 2000 
"on Adopting the Procedure of Assignment of the IMO Id entification Number to Vessels that are Navigating 
under the Flag of Ukraine". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  have mandatory insurance cover (including third-party liability insurance for marine carriers, 
insurance of the water transport, liability insura nce for transport of dangerous goods, and water 
transport owners' liability insurance).183 Documents required under Article 35 of the Merchant 
Shipping Code include the certificate of the right to navigate under the Ukrainian flag (vessel's 
patent); certificate of ownership; classification certificate. 
4.143.  Ukraine does not have an international shipping register, according to the authorities. 
International shipping services may be provided by foreign vessels under conditions of 
reciprocity.184 Cabotage by foreign vessels is allowed, subject to obtaining a permit from the 
Ministry of Infrastructure.185  
4.144.  The size of the Ukrainian maritime fl eet amounted to 477 vessels in 2015, down from 
729 ships in 2011 (Chart 4.8). The largest ferry company currently operating along the Dnieper 
River from Kyiv to the Black Sea and beyond is the Shipping Company Ukrferry, a national carrier 
since 2002.186 Another major national carrier is the Ukrainian Danube Shipping Company (UDP) 
with a fleet of 600 vessels. The UDP operates on the 2,400 km section from the mouth of the 
Danube River up to the port of Kelheim, Germany. There are several other privately-owned 
shipping companies based or represented in Ukraine (including Ukrrichflot, Farcont, NBS Maritime Agency, Ukrainian Multimodal Company, ZIM Ukraine, and Mediterranean Shipping Company). 
Chart 4.8 Ukrainian Maritime Fleet, 2011-15 
(Thousand dead weight tonnes) 
443 
393 
353 353 281 169 
166 
170 171 
130 
 - 100 200 300 400 500 600 700 800
2011 2012 2013 2014 2015Oil tankers
Bulk carriersGeneral cargo
Other types of ships
 
Source: UNCTAD Stat. Viewed at: http://unctadstat.unctad.org/ . 
4.5.3.3  Railway transport 
4.145.  Ukraine has one of the largest railway networks in Europe with links to the 
Russian Federation, Belarus, Moldova, Poland, Roma nia, Slovak Republic and Hungary, as well as 
the Ukrainian seaports.187 Four of the ten pan-European transport corridors cross Ukraine. 
4.146.  The State Administration of Railway Transport of Ukraine (Ukrzaliznytsia) is responsible for 
the administration of the public railway system comprising six regional railways.188 Its fleet 
                                               
183 Para. 3, Chapter II, "Licensing Conditions of Providing Passengers, Dangerous Cargo and Baggage 
Transportations by River and Sea Transport".  
184 Article 132, Merchant Shipping Code. 
185 Article 131, Merchant Shipping Code. 
186 Shipping Company Ukrferry online information. Viewed at: http://www.ukrferry.com/eng/about . 
187 The operating length of the main tracks is abou t 21,000 km, including approx. 9,900 km of electrified 
tracks. There is a difference in the gauge used in Uk raine (1520 mm) and the standard gauge used in most 
EU member States (1435 mm). Ukrzaliznytsia online information. Viewed at: 
http://www.uz.gov.ua/about/general_information/ . 
188 Donetsk, L'viv, Odessa, Pivdenna, Pivdenno-Zakhidna and Pridniprovska Railways. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  includes approximately 4,000 locomotives and a rolling stock of about 123,000. With over 
300,000 employees, Ukrzaliznytsia is currently one of the largest employers in Ukraine, including 
(non-core) activities, such medical facilities and engineering research institutions.  
4.147.  Ukrzaliznytsia is accountable to the Ministry of Infrastructure, which appoints its 
management and sets passenger and freight fares. The methodology for fare calculations is 
established by Ministry of Infrastructure Orde r No. 170 of 19 March 2012 for domestic connections 
and Order No. 306 of 19 March 2008 for international connections. Based on current tariffs, the 
most profitable lines of cargo business are metals, machinery, light oil products, alcohol, acids and 
oxides, followed by oil and heavy oil products, co nstruction materials, grain, coke, timber and 
food. The least profitable are coal, fertilizers, cement, ores, salt, limestone and sugar beet. Passenger transportation remains loss-making. Some 25 passenger categories are entitled to 
reduced fares. Although Article 9 of the Law "on Railway Transport" provides that losses for the 
transportation at preferential rates shall be  reimbursed from the state or local budgets, 
reimbursements do not cover accrued losses.
189  
4.148.  The Resolution of the Cabinet of Ministers No. 1390 of 16 December 2009 "on the State 
Programme for Reform of the Railway Transportation System in 2010-2019" provides for a three-stage reform programme. The first stage (2012-13) was aimed at corporatization of 
Ukrzaliznytsia
190, to be followed by modernization of the legal framework, and mechanisms to end 
cross-subsidization between freight and passenger transport and other activities. To date, the PJSC Ukrainian Railways has not yet been established. 
4.149.  Ukrzaliznytsia accounts for about 60% of cargo transport and 38% of passenger transport 
volumes. Private operators have gradually incr eased their market share in different railcar 
segments. Overall, private companies account for approximately 40% of the total freight car fleet 
(with about 70% in the tank car segment, 50% for open cars, and 5-10% for hoppers, platform 
and box cars).
191 The largest private operator is Lemtrans with a fleet of more than 18,000 open 
railcars. Smaller operators with around 1,000-2,000 cars include Poltavskiy GOK (iron ore producer), Investment Railcar Company, InterLeaseInvest, VTB Leasing Ukraine, Azot, Metinvest 
Shipping, and Transgarant Ukraine.  
4.150.  Ukraine has scheduled an MFN exemption under the GATS with respect to passenger and 
freight transport by rail. Full commitments were made with respect to maintenance and repair of railway transportation equipment, and supporting services for railway transportation services.  
4.5.3.4  Road transport 
4.151.  Ukraine is an important transit country for international carriages. Ukraine is a member of 
the European Conference of Ministers of Transport (ECMT) and participates in its quota system for 
the operation of heavy goods vehicles between ECMT countries. Road transport accounted for 
approximately 70% of total freight in 2014 (Table 4.8). 
4.152.  The Ministry of Infrastructure is responsi ble for road transport policy. The development of 
road transport is elaborated in the "State Econom ic Target Programme for Public Automobile Road 
Development for 2013-2018" (Cabinet of Ministers' Resolution No. 696 of 11 July 2013).
192  
4.153.  The State Inspection for Land Transport Security (Ukrtransinspection), currently the 
central executive body responsible for city transp ort and road transport safety, is to be merged 
with the State Inspection for Maritime and River Transport Safety, to form the new State Service 
for Transport Safety (UkrTransSafety).  
                                               
189 See Ministry of Economic Development and Trade of Ukraine (2015). 
190 Cabinet of Ministers' Resolution No. 200 of 25 June 2014 "on the Incorporation of Public Joint Stock 
Company 'Ukrainian Railways' (Ukrzaliznytsia)". 
191 See Ministry of Economic Development and Trade of Ukraine (2015). 
192 World Bank online information. Viewed at: 
http://www.worldbank.org/en/results/2014/04/15/impr oving-the-condition-of-the-m-03-highway-and-
increasing-road-safety-in-ukraine ; and http://www.worldbank.org/projects/P127156/second-road-safety-
improvement-project?lang=en . WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.154.  The road transport network (100% state-ow ned) is managed by the State Road Agency of 
Ukraine (Ukravtodor). A special fund for road repairs is financed from excise and import duties on petroleum products and vehicles, as well as charges for vehicles that exceed the normal road load.
193 In 2015, Hrv 20.8 billion were allocated to Ukravtodor, of which Hrv 17.4 billion were to be 
used for repaying the company's debts and Hrv 3.4 billion for road maintenance and 
development.194  
4.155.  The legal framework comprises, inter alia , the laws "on road transport" (No. 2344-III of 
5 April 2001); "on road movement" (No. 3353-XII of 30 June 1993); "on motorways" (No. 2862-IV 
of 8 September 2005); and "on sources of financing road maintenance" (No. 1562-XII of 18 September 1991). Important implementing orders include: "on rules for providing passenger transportation services via roads" (No. 176 of 18 February 1997)
; "on cargo transportation rules 
via roads in Ukraine" (No. 363 of 14 October 1997); "on the system of management, issue, use 
and registration of permits for international tr ansportation of passengers and freight by road" 
(No. 757 of 20 August 2004); "on the procedure for organization of regular, irregular and shuttle 
passenger transportation by automobile transport in international traffic" (No. 75 of 
9 February 2004); and "on the procedure for tender  and issuance of permits under the European 
Conference of Ministers of Transport (No. 757 of 20 August 2004).  
4.156.  To provide road transportation services, ca rriers must be registered as a legal entity and 
are subject to activity licensing. Cabotage is pe rmitted (passengers and cargo), subject to a permit 
from Ukrtransinspection (Article 57 of the Law on Road Transport). Some transportation fares remain government-regulated.  
4.157.  Ukrtransinspection issues permits for in ternational passenger and freight transport, in 
accordance with international commitments within the annual quotas agreed by the Ministry of Infrastructure with foreign countries.
195 In 2014, an automatic distribution of permits for 
international road transport was launched, which allows Ukrtransinspection to share information 
with the customs authorities and enables the Ministry of Infrastructure to track vehicles and permits. On the Ukrtransinspection website, a carrier can check in real-time permit-related 
information and the balance left. 
4.158.  Ukraine has made commitments (mode three) for passenger and freight transportation 
services, which are conditioned by the requirement to register as a legal entity. Market access under mode one is unbound, as Ukraine has scheduled an MFN exemption with respect to 
passenger and freight transport by road. In addition, Ukraine made "full" commitments with 
respect to rental of commercial vehicles with op erator, maintenance and repair of road transport 
equipment, and supporting services for road transport services.  
4.5.4  Telecommunications and postal services 
4.159.  The State Service for Special Communications and Information Protection is responsible for 
government policies in the areas of telecom services and use of radio frequency resources. The 
policy objectives are to stimulate the development of telecommunications networks using the 
latest technology; to develop the regulatory fr amework; and to ensure effective use of radio 
frequency resources.  
4.160.  Ukraine has made commitments under the GATS to provide open and non-discriminatory 
access to its telecoms market covering all subsectors and modes of supply, except mode four. It 
also undertook to respect the principles of the WTO Reference Paper on basic telecommunications services.
196  
4.161.  Liberalization of the telecoms market and opening-up to competition began with the 
adoption of the Law "on Communication" in 1995. Ukrtelecom (the incumbent) was corporatized in 2000 and privatized in 2011. In a market for telecom services that reached over Hrv 52 billion in 
recent years (Chart 4.9), the main operators in 2015 were Kyivstar, MTS Ukraine, Ukrtelecom, and 
                                               
193 Article 3, Law No. 1562-XII of 18 September 1991 "on the Source of Financing Road Maintenance". 
194 See Ministry of Economic Development and Trade of Ukraine (2015). 
195 Order of Mininfrastruktury No. 757 of 20 August 2004 "on Ordering System of Management, Issue, 
Use and Registration of Permits fo r International Transportation of Passengers and Freight by Road". 
196 WTO document GATS/SC/144, 10 March 2008. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 119 - 
 
  Astelit (Chart 4.10). Ukrtelecom was the dominant operator for fixed-line telecom services with 
approximately 40% market share.  
4.162.  Three operators – Kyivstar, MTS Ukraine, and Astelit, which operates under the "life:)" 
brand – provided mobile telecom services with national coverage on 2G networks.197 The mobile 
penetration rate was estimated at 144.1 per 100 inhabitants at the end of the first half of 2015, 
based on 61.7 million mobile telecom subscriber s. On 23 February 2015, MTS Ukraine, Kyivstar 
and life:) obtained licences through tender (valid for 15 years) for providing 3G mobile internet 
services. On 4 June 2015, life:) became the first operator to offer such services in Ukraine. In the 
internet market segment, there were 6.1 million subscribers, of which 5.0 million were broadband subscriptions (end-July 2015). Ukrtelecom had a market share in the broadband internet market of approximately 31%. Internet service providers (I SPs) are generally dependent on leased lines 
from Ukrtelecom, which owns most of the infrastructure. The level of internet penetration 
increased to 14.1 per 100 inhabitants by the end of the first half of 2015.  
Chart 4.9 The market for telecom services, by revenue, 2009-14 
(UAH billion) 
0102030405060
2009 2010 2011 2012 2013 20148.8 8.2 8.0 8.3 8.3 8.12.9 3.8 4.3 4.7 4.9 5.328.5 28.831.031.6 31.4 31.66.1 6.67.07.7 7.9 7.5
Fixed telephone services Internet access
Mobile telecom services Other (communication)46.3 47.4 50.3 52.3 52.5 52.4
 
Source: Information provided by the authorities of Ukraine. 
Chart 4.10 Market shares of the majo r telecom operators, January-July 2015  
Kyivstar JSC
30.6%MTS Ukraine JSC
21.2%
Astelit LLC
9.2%
Ukrtelecom JSC
13.2%
Volia Cable Limited
2.4%Others
23.4%UAH 27.3
billion
 
Source: Information provided by the authorities of Ukraine. 
4.163.  The telecoms market is regulated by th e National Commission for State Regulation of 
Communications and Informatization (NCCIR), established by Presidential Degree No. 1067/2011 
                                               
197 TriMob (a subsidiary of Ukrtelecom) is currently not active.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 120 - 
 
  of 23 November 2011, as amended in 2014.198 The NCCIR is subordinate to the President and 
accountable to the Verkhovna Rada, and is financed through the state budget. The powers of the National Commission cover both technical and economic regulation of the sector, including licensing, tariffs, and dispute resolution. 
4.164.  The regulatory framework is based on Law No. 1280-IV of 18 November 2003 "on 
Telecommunications" (Telecommunications Law) and Law No. 1770-III of 1 June 2000 on "Radio Frequency Resource of Ukraine". The Telecommunications Law allows natural and legal persons 
resident in Ukraine and registered (Article 42) to provide telecommunications services, and to 
operate, service or own telecommunications networks. Important regulations include the "Rules on Providing and Receiving of Telecommunication Services"
199 and the "Rules on Rendering Business 
Activity in the Telecommunication Services Se ctor (Rules on Rendering Internet access)".200 
4.165.  Licensing is required for local, long-distance and international telecommunication services 
via fixed-line or mobile networks, with the right to maintain and operate telecom networks and lease communications channels; for the provision of maintenance support services; and for the 
operation of telecom networks, networks of terrestrial TV/radio broadcasting, and cable radio and 
television networks. Licences are generally granted by NCCIR on a non-competitive basis. In some cases, a licence may be granted on a competitive basis, e.g. if the NCCIR limits the number of 
licences. According to the Law No. 222-VIII of 2 March 2015 "on Licensing of Types of Economic 
Activity", licensing of telecom services will be cancelled on 1 January 2018. 
4.166.  Some telecom services are subject to price (tariff) controls. The NCCIR establishes fixed 
tariffs or tariff caps for the following services: public telecom services (including fixed-line local 
telephone communications within a given area code); tariffs for leased lines owned by operators 
with significant market power; fees for traffic access services to the telecom networks belonging to operators with significant market power; and tariffs for leased telecommunication cables.  
4.167.  The NCCIR is required to assess the level of  competition by identifying (at least once every 
two years) individuals or legal entities with si gnificant market power, defined as operators and 
telecom services providers whose gross annual revenues in the relevant telecom services market 
exceed 25% in the year under review.
201 The Antimonopoly Committee of Ukraine determines 
whether any of the operators or providers have a dominant position and exercises the merger control.
202  
4.168.  Interconnection rates are negotiated between operators, failing which rates are established 
by the regulator through a pre-trial dispute resolution mechanism.203 The procedures for settling of 
disputes are set out in the rules on interconnection of public telecommunications networks, approved by NCCIR Decision No. 155 of 8 December 2005 (as amended by the NCCIR Decision 
No. 174 of 31 March 2015). Telecom operators with significant market power are required to 
submit interconnection offers for approval by the NCCIR (published by NCCIR at least once a 
year).
204 Domestic roaming services are largely un-regulated205 and currently not offered by 
operators. Ukraine is in the process of implementing number portability to stimulate 
competition.206 A draft law on regulating mobile virtual network operators is under preparation, 
according to the authorities.  
                                               
198 Presidential Decree No. 862/2014 of 7 November 2014. The State Committee for Communications 
and Informatization was the first tele com regulator (until 1 January 2005), replaced by the National Committee 
for Communication Regulation (NCCR) and later replaced by the NCCIR. 
199 Approved by Cabinet of Ministers' Resolution No. 295 of 11 April 2012. 
200 Approved by NCCIR Decision No. 803 of 10 December 2013. 
201 NCCR's Decision No. 444 of 25 August 2011 "on Analyses of the Markets for Traffic Termination and 
Definition of the Telecommunication Operators Having Significant Market Power" (the Market Definition Regulation).  
202 Article 37.4, Telecommunications Law. 
203 Article 61, Telecommunications Law. 
204 Chapter IX, Telecommunications Law. 
205 NCCIR Decision No. 429 of 25 August 2011 establishes a procedure "on provision of national roaming 
services". 
206 NCCIR Decision No. 394 of 31 July 2015 "on Approval of the Provision of Transfer of Subscriber 
Numbers". WT/TPR/S/334/Rev.1 • Ukraine 
 
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  4.169.  In under-serviced regions, the regulator may impose universal (public) service obligations 
on telecom operators with significant market power or on regional fixed-line operators, using the 
compensation mechanism established by the Cabinet of Ministers under Article 64 of Telecommunications Law. Universal service obligations are with respect to fixed-line local 
telephone calls, emergency calls and informatio n services, and public payphones. The public 
services may be provided using both wired and/or wireless access technology. 
4.170.  The use of radio frequencies for telecom services is subject to licensing according to the 
Law on "Radio Frequency Resource". The state-owned enterprise "Ukrainian State Centre of Radio 
Frequencies (UCRF)" is responsible for the allocation and use of radio frequency spectrum. The NCCIR establishes tariffs for works and services of  the UCRF. Licences for frequency spectrum are 
awarded on a competitive basis, where demand ex ceeds availability. The allocation of frequency 
spectrum is carried out in accordance with the Plan of Radio Frequency Resources.
207  
4.171.  Ukraine has made GATS commitments on postal and courier services including express 
delivery, which apply to commercial operators re gardless of ownership (private and state). The 
covered services are structured according to the handling items such as addressed mail, addressed 
parcels and packages, registered items, non-addr essed items, express delivery services, etc. 
Simple letters weighing less than 50 grams and postcards are excluded from the commitments. 
For all listed services supplied through modes 1, 2 and 3, Ukraine has guaranteed full national 
treatment. With respect to market access under modes 1, 2 and 3, Ukraine has indicated in its GATS schedule that the services relating to th e handling of addressed written communications, 
addressed parcels and packages and addressed pre ss products may be subject to licensing, which 
may require operators to undertake universal service obligations and/or contribution to a 
compensation fund. For the supply of other services in the sector, including express delivery, Ukraine has committed to fully liberalize the market.  
4.172.  Postal services are governed by the Law "on Postal Services"
208 and the Rules on 
Rendering Postal Services209, which are based on the convention  and resolutions of the Universal 
Postal Union. The state-owned postal operator Ukrposhta operates, inter alia , on the basis of 
Decree No. 10 of 10 January 2002 of the Cabinet of Ministers. The NCCIR sets the tariffs for 
universal postal services provided by Ukrposhta ba sed on the cost of the services and the inflation 
rate.210 Tariffs were recently adjusted by the NCCIR's Decision No. 193 of 7 April 2015.211 Tariffs 
for other postal services are market-determined.212  
4.173.  In 2015, the Ministry of Infrastructure announced plans to amend the Law "on Postal 
Services" to align it with the requirements of the Association Agreement and the acquis of the 
European Union. 
4.174.  The size of the Ukrainian market for domestic postal services was estimated at 
Hrv 2.8 billion in 2013, according to the authoritie s. Revenues from postal services at the end of 
the first half of 2015 were Hrv 1,574.3 million, excluding courier services. The market leader is the 
national postal operator Ukrposhta (with an esti mated market share of 42% in 2013), followed by 
Nova Poshta (20%) and Meest Express (7%). Ukrposhta offers around 50 services, primarily delivery of pensions, universal postal services , other postal services and distribution of 
periodicals.
213 
4.175.  The market for courier services has been fully liberalized, according to the authorities. 
There are several private postal services provider s that engage in commercial activities, such as 
the delivery of postal items and postal transfers. Licensing of the activities for sending of postal 
money orders, ordinary and registered letters, postal cards, wrappers and parcels up to 30 kg was 
cancelled pursuant to the Law No.2608-VI of 17 November 2010 "On introduction of amendments to certain laws of Ukraine regarding limitation of State regulation of economic activity". The Law 
                                               
207 Approved by the Cabinet of Ministers' Resolution No. 815 of 9 June 2006, as amended in 2015. 
208 Law No. 2759-III of 4 October 2001. 
209 Approved by the Cabinet of Ministers' Resolution No. 270 of 5 March 2009. 
210 Article 9, Law "on Postal Services".  
211 NCCIR's Decision of 7 April 2015 No. 193 "on Adap ting the Threshold Tariffs for Universal Postal 
Services", in force as of 1 May 2015. 
212 Article 13, Law "on Postal Services". 
213 See Ministry of Economic Development and Trade of Ukraine (2015). WT/TPR/S/334/Rev.1 • Ukraine 
 
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  "On postal services" was also amended to canc el the licensing requirement. At present, a 
registration (authorisation) procedure for postal companies providing postal services does not exist. 
4.176.  The State Enterprise of Special Communications is a member of the EMS Cooperative of 
the Universal Postal Union (UPU) and has the excl usive right to transfer Express Mail Service 
(EMS).
214 The enterprise is under the supervision of  the State Service for Special Communications 
and Information Protection.  
4.5.5  Tourism 
4.177.  In 2013, 24.7 million foreign tourists visi ted Ukraine (compared with 23.0 million in 2012). 
Ukraine was ranked the world's number 14 in terms of international tourist arrivals. Tourism receipts amounted to US$5.1 billion in 2013 (compared with US$4.8 billion in 2012). In 2014, 
however, tourist arrivals dropped to 12.7 million. Ukraine's main tourist destinations are Kyiv, 
Odessa and Lviv. 
4.178.  The basic legal framework for tourism comprises the Law "on Tourism" No. 324/95-VR of 
15 September 2015 (as amended) and the Law "on Li censing of Types of Economic Activity". The 
Ministry of Economic Development and Trade is responsible for the tourism policy, which is based on the following documents: 
a. The Sustainable Development Strategy "Ukraine-2020" aimed at creating a brand name 
for Ukraine as an attractive tourist destination (Presidential Decree No. 5/2015 of 12 January 2015); 
b. An Action Plan for the implementation of the Association Agreement with the EU for 
2014-17 (Decree of the Cabinet of Minist ers No. 847 of 17 September 2014). This 
programme involves implementation of EU Council Directive No. 90/314 of 13 June 1990 "on organized tourist trips, holidays with a full range of services and package tours", 
along with amendment of the Law "on Tour ism" and the development of technical 
regulations and national standards; and  
c. A programme for the development of the sports and tourism infrastructure for 2011-22 
(Cabinet of Ministers' Resolution No. 707 of 29 June 2014).  
4.179.  Ukraine has made "full commitments"
215 under GATS for three sub-sectors (hotel and 
restaurants; travel agencies and tour operator services; and tourist guide services).  
4.180.  Hotel classification is based on the State Standard No. 4269 of 2006 on "Tourism Services 
– Hotel Classification", which defines the requ irements. The standard is implemented through 
self-classification. According to the Register of Certificates, there were 288 hotels with valid certificates in 2014 (five stars – 36; four st ars – 64; three stars – 122; two stars – 35; 
one star - 31). The restaurant sector is non-regulated.  
4.181.  Tour operators are licensed by the Minist ry of Economic Development and Trade, while 
travel agencies are not subject to licensing. As  of 1 November 2015, there were 2,471 licensed 
t o u r  o p e r a t o r s ,  o f  w h i c h  3 6 8  w e r e  l i c e n s e d  t o  e n g a g e  o n l y  i n  t h e  a r e a  o f  i n t e r n a l  o r  i n b o u n d  
tourism. Tour guide activities are currently non-regulated, as the local authorities have stopped issuing tour guide licences. The Ministry of Economic Development and Trade is working on a new mechanism for regulating the activities of tour guides. 
4.182.  Foreign and Ukrainian tourists, except bu siness travellers, are charged a tourist tax of 
0.5-1% of the bill (excluding VAT), which provides the means for local communities to finance tourism and resort development. Tourist tax collections amounted to Hrv 24.8 million in 2014. 
                                               
214 EMS is a supplementary postal service only fo r UPU designated postal operators (with one EMS 
provider per UPU member country). 
215 No limitations on market access and national treatment in modes one to three (mode four is 
unbound).  WT/TPR/S/334/Rev.1 • Ukraine 
 
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 WT/TPR/S/334/Rev.1 • Ukraine 
 
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  5  APPENDIX TABLES 
Table A1. 1 Basic economic indicators, 2008-15 
 2008 2009  2010  2011  2012  2013 2014 2015  
Outputa 
Real GDP growth (in constant 
prices of 2007) 2.2 -15.1 4.1 5.5 0.2 0.0 -6.8 -15.8 
Nominal GDP (current market 
prices, hryvnias billion) 990.8  947.0  1,079 1,300 1,405 1,465 1,567 817.2 
Nominal GDP (current market 
prices, US$ billion) 188 122 136 163 176 183 132 38.2 
 of which (% of GDP)         
 Agriculture, forestry and 
 fishing 6.5 6.9 7.4 8.2 7.8 8.8 10.3 5.1 
 Mining and quarrying 5.4  4.2 5.9 6.5 5.8 5.5 5.1 5.3 
 Manufacturing 15.9 14.3 13.2 11.9 12.4 11.3 11.4 11.8 
 Electricity, gas, steam 
 and air conditioning  supply 2.7 3.1
 2.8 3.1 3.1 2.9 2.9 3.2 
 Water supply; sewerage, 
 waste management and 
 remediation activities 0.8 0.5 0.7 0.6 0.5 0.4 0.5 0.5 
 Construction 3.3  2.6 3.3 3.0 2.8 2.5 2.2 1.8 
 Wholesale and retail 
 trade; repair of motor 
 vehicles and motorcycles 13.1 13.6 14.4 14.9 14.3 14.5 14.2 14.4 
 Transportation and 
 storage 6.9 8.1 7.7 7.9 7.0 7.1 7.0 7.5 
 Education 4.4 5.2 4.9 4.6 5.1 5.3 4.9 4.8 
 Human health and social 
 work activities 2.9 3.6 3.6 3.2 3.5 3.3 3.5 3.7 
 Financial and insurance 
 activities 6.9 5.4 5.7 4.5 4.3 4.5 4.5 4.6 
 Real estate activities 5.3  5.5 5.3 5.3 5.9 6.5 6.5 6.8 
 Public administration and 
 defence; compulsory 
 social security 4.6 5.0 4.6 4.1 4.3 4.7 4.8 4.8 
 Other kinds of economic 
 activities  8.8 9.6 8.9 8.5 9.6 10.3 9.2 9.0 
 Net taxes on products  12.5 12.4 11.6 13.7 13.6 12.4 13.0 16.6 
Consolidated government finances (% of GDP)b 
Revenues 31.4 29.9 29.1 30.7 31.7 30.4 29.1 28 
Expenditures 32.6 33.7 35.0 32.1 35.1 37.8 33.4 27.2 
Lending less repayments  0.3 0.3 0.1 0.4 0.3 -3.0 0.3 0.2 
Deficit (–), Surplus (+)  -1.5 -4.1 -6.0 -1.8 -3.6 -4.4 -4.6 0.6 
External sector (in US$ billion, unless otherwise indicated)  
Current accountb -12.8 -1.7 -3.0 -10.2 -14.3 -16.5 -4.6 -0.002 
 % of GDP  .. .. -2.2 -6.3 -8.2 -9.0 -3.5 .. 
 Goods and services (net)b -14.4 -2.0 -4.0 -10.1 -14.3 -15.6 -4.6 -0.4  
 Goods (net)b -17.5 -5.3 -9.6 -18.0 -21.8 -22.1 -7.1 -2.0 
 Exportsb 63.2 37.1 47.3 62.4 64.4 59.1 50.6 26.1 
 Importsb 80.6 42.5 56.9 80.4 86.3 81.2 57.7 28.1 
 Services (net)b 3.1 3.4 5.6 7.9 7.5 6.5 2.5 1.6 
 Exportsb 19.3 14.9 18.3 21.3 22.1 22.6 14.9 9.1 
 Importsb 16.2 11.6 12.7 13.4 14.6 16.1 12.4 7.5 
 of which:         
 Transport (net) 1.1 2.8 3.9 5.5 4.7 4.4 3.3 .. 
 Travel (net)  1.7 0.2 0.0 -0.2 -0.3 -0.7 -3.4 .. 
 Telecommunications, 
 computer, and  information services  (net) 0.1 0.2 0.4 0.6 0.8 1.0 1.5 .. WT/TPR/S/334/Rev.1 • Ukraine 
 
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   2008 2009  2010  2011  2012  2013 2014 2015  
 Other business 
 services (net) -0.2 0.0 0.8 0.9 1.1 1.2 1.0 .. 
Capital accountb 0.0 0.6 0.2 0.1 0.0 -0.1 0.4 0.5 
Financial accountb -12.2 -0.8 -7.9 -7.7 -10.1 -18.6 9.1 0.5 
Total remittances 
(US$ billion)  6.2 5.4 5.9 7.0 7.5 8.5 6.5 .. 
 % of GDP 3.4 4.6 4.3 4.3 4.3 4.7 4.9 .. 
FDI flow into Ukraine 
(US$ billion)b 10.9 4.8 6.5 7.2 8.2 4.5 0.8 2.2 
FDI stock in Ukraine 
(US$ billion) 47.0 52.0 58.0 66.3 75.0 78.9 63.8 .. 
Gross external debt, 
US$ billiona 101.7 103.4 117.3 126.2 134.6 142.1 126.3 127.0 
 % of GDPa 55.9 88.3 86.2 77.4 76.6 77.5 95.1 122.8  
International reserves (end of 
period), US$ billionc 31.5 26.5 34.6 31.8 24.5 20.4 7.5 13.0  
International reserves in 
months of importsc 6.7 4.6 4.4 3.8 3.0 3.5 1.9 2.8  
Hryvnias/US$ (end of period)d 7.700 7.985 7.962 7.990 7.993 7.993 15.769 22.904 
Real effective exchange rate 
(percentage change: (-) 
depreciation) 9.0 -16.1 2.6 0.4 2.4 -3.1 -21.4 .. 
Nominal effective exchange 
rate (percentage change: (-) depreciation) -7.2 -25.1 -2.6 -1.9 6.7 0.8 -26.7 .. 
Memorandum items  
Population ('000) 46.4 46.1 46.0 45.8 45.7 45.6 45.4 42.9 
Unemployment rate (%) 
based on ILO methodology 
(working age)a 6.9 9.6 8.8 8.6 8.1 7.7 9.7 9.6 
Inflation (CPI, percentage 
change) 25.2 15.9 9.4 8.0 0.6 -0.3 12.1 49.9 
.. Not available. 
Note: The data generally exclude the Crimea from 2008 (BOP data from 2010). a January-June 2015. 
b January-September 2015. c As of 1 November 2015. d As of 30 October 2015. 
Source: National Bank of Ukraine, online informat ion and Annual Reports 2012, 2013, and 2014; IMF online 
information, "International Financial Statistics". Viewed at: http://elibrary-
data.imf.org/DataExplorer.aspx ; UNCTAD STAT. Viewed at: 
http://unctadstat.unctad.org/wds/ReportFolders/reportFolders.aspx ; UNCTAD, World Investment 
Report 2015 ; and information provided by the authorities. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 127 - 
 
  Table A1. 2 Merchandise exports by product group, 2008-14  
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
Total (US$ million) 66,952 39,696 51,430 68,393 68,695 63,321 53,913 
 (% of total) 
Total primary products 29.9 37.2 35.6 36.8 39.7 41.6 45.9 
 Agriculture 16.9 25.0 20.4 19.7 26.9 28.1 32.5 
 Food 16.1 23.8 19.2 18.7 25.9 26.8 30.7 
 4215 Sunflower seed or 
 safflower oil, and their fractions 2.4 4.1 4.6 4.6 5.7 5.2 6.6 
 0449 Other maize, unmilled 1.0 2.5 1.5 2.9 5.6 6.0 6.2 
 0412 Other wheat (including 
 spelt) and meslin, unmilled 2.4 4.5 1.8 1.6 3.4 3.0 4.2 
 0813 Oil-cake, oilseed residues 0.4 0.7 0.8 0.8 1.1 1.2 1.8 
 2226 Rape, colza, mustard 
 seeds 1.9 1.8 1.3 1.0 1.2 1.9 1.6 
 0430 Barley, unmilled 2.1 1.8 1.4 0.8 1.0 0.9 1.6 
 2222 Soya beans 0.1 0.2 0.3 0.7 1.0 1.2 1.3 
 Agricultural raw material 0.9 1.2 1.1 1.1 1.0 1.3 1.8 
 Mining 13.0 12.3 15.2 17.1 12.9 13.5 13.4 
 Ores and other minerals 5.5 5.9 7.2 8.0 6.9 8.4 9.0 
 2815 Iron ores and 
 concentrates, not 
 agglomerated 1.7 1.7 2.9 3.4 2.6 3.3 3.2 
 2816 Iron ore agglomerates 
 (sinters, pellets, briquettes,  etc.) 1.3 1.4 1.9 2.1 2.0 2.6 2.9 
 Non-ferrous metals 1.3 1.0 0.9 0.8 0.7 0.6 0.7 
 Fuels 6.1 5.4 7.1 8.3 5.3 4.5 3.7 
Manufactures 69.6 61.9 63.7 62.6 59.6 57.4 53.6 
 Iron and steel 38.0 29.0 30.9 29.8 25.2 25.5 25.6 
 6726 Semi-finished iron/steel 
 products <0.25% carbon 8.9 6.8 8.2 7.7 5.1 5.7 5.7 
 6732 Flat, hot-rolled products, 
 iron/steel, not  clad/plated/coated 0.0 0.0 0.0 3.5 2.4 2.5 2.5 
 6762 Bars/rods (not 676.1) 
 iron/steel, hot-rolled, etc. 0.2 0.1 0.1 2.3 2.3 2.4 2.5 
 6727 Semi-finished iron/steel 
 products ≥0.25% carbon 3.8 3.0 2.2 1.7 2.8 2.6 2.3 
 6715 Other ferro-alloys (excl. 
 radio-active ferro-alloys) 2.1 1.6 2.0 1.3 1.3 1.4 2.0 
 6712 Pig iron, etc., 
 pigs/blocks/other primary forms 1.1 0.9 1.1 1.2 1.1 1.3 1.5 
 6791 Tubes, pipes, hollow 
 profiles, seamless, iron/steel 2.1 1.2 1.5 1.5 1.5 1.5 1.4 
 Chemicals 7.6 6.2 6.7 7.9 7.3 6.4 5.2 
 5621 Mineral or chemical 
 fertilizers, nitrogenous 2.7 2.0 1.7 2.5 2.4 1.8 1.2 
 Other semi-manufactures 4.8 5.6 5.0 4.4 4.7 5.2 5.2 
 Machinery and transport equipment 15.9 16.6 17.3 16.9 18.8 16.2 13.2 
 Power generating machines 1.1 2.3 2.1 1.8 2.1 2.5 2.5 
 7148 Gas turbines, n.e.s. 0.5 1.3 1.0 0.9 1.0 1.2 1.3 
 Other non-electrical machinery 4.1 4.7 4.0 3.5 3.5 3.7 3.1 
 Agricultural machinery and 
 tractors 0.5 0.2 0.2 0.3 0.3 0.3 0.3 
 Office machines & 
 telecommunication equipment 1.0 1.2 1.2 1.0 1.2 1.1 1.1 
 Other electrical machines 3.2 4.3 3.6 3.5 3.3 3.6 3.7 
 7731 Insulated wire, cable 
 etc.; optical fibre cables 1.0 1.5 1.5 1.6 1.4 1.7 2.2 
 Automotive products 1.7 0.9 1.0 0.8 0.8 0.5 0.4 
 Other transport equipment 4.7 3.2 5.4 6.3 8.0 4.8 2.3 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 128 - 
 
   2008  2009  2010  2011  2012 2013 2014  
 Textiles 0.4 0.5 0.4 0.3 0.3 0.4 0.4 
 Clothing 1.1 1.4 1.1 1.0 0.8 0.9 1.1 
 Other consumer goods 1.9 2.6 2.4 2.2 2.3 2.7 2.9 
Other 0.5 0.9 0.7 0.6 0.7 1.0 0.5 
Source: UNSD Comtrade database, SITC Rev.3. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 129 - 
 
  Table A1. 3 Merchandise imports by product group, 2008-14 
(US$ million and %)  
 2008  2009  2010  2011  2012 2013 2014  
Total (US$ million) 85,448 45,413 60,737 82,608 84,657 76,986 54,381 
 (% of total) 
Total primary products 39.1 46.9 46.1 45.9 42.9 41.3 42.3 
 Agriculture 8.2 11.6 10.3 8.4 9.5 11.3 11.9 
 Food 7.3 10.5 9.2 7.4 8.5 10.3 10.8 
 0342 Fish, frozen (excluding 
 fillets and minced fish) 0.4 0.7 0.6 0.4 0.5 0.7 0.7 
 0441 Maize seed 0.1 0.1 0.2 0.2 0.2 0.3 0.6 
 0989 Food preparations, n.e.s. 0.4 0.5 0.4 0.3 0.4 0.5 0.6 
 Agricultural raw material 0.9 1.1 1.1 1.0 1.0 1.0 1.1 
 Mining 30.9 35.3 35.8 37.5 33.4 30.0 30.5 
 Ores and other minerals 3.1 2.1 2.4 1.7 1.5 1.5 1.7 
 Non-ferrous metals 1.0 1.0 1.2 1.2 0.9 1.0 1.0 
 Fuels 26.7 32.2 32.3 34.6 30.9 27.6 27.8 
 3432 Natural gas, in the 
 gaseous state 11.0 17.6 15.5 17.0 16.6 15.0 10.5 
 3212 Other coal, whether or 
 pulverized, not agglomerated 2.5 1.7 2.9 3.3 3.1 2.6 2.9 
 3250 Coke and semi-coke, etc.; 
 retort carbon 0.6 0.2 0.2 0.1 0.2 0.3 0.6 
Manufactures 59.3 52.3 52.9 52.8 56.1 57.5 56.6 
 Iron and steel 4.1 2.7 3.4 3.6 2.9 3.1 2.6 
 Chemicals 11.3 15.3 14.2 12.8 13.2 14.5 16.7 
 5429 Medicaments, n.e.s. 1.9 3.2 2.7 2.3 2.6 2.7 3.0 
 5711 Polyethylene 0.6 0.8 0.8 0.7 0.6 0.7 0.8 
 5629 Fertilizers, n.e.s. 0.4 0.4 0.4 0.6 0.6 0.7 0.7 
 5913 Herbicides and plant-
 growth regulators, put up for  retail sale 0.3 0.3 0.4 0.4 0.5 0.5 0.6 
 5822 Other plastics, flat shapes, 
 non-cellular and not reinforced, 
 etc. 0.4 0.6 0.6 0.5 0.5 0.5 0.6 
 Other semi-manufactures 7.2 8.1 8.0 7.2 7.1 7.9 8.4 
 6429 Articles of paper pulp, 
 paper, etc., n.e.s. 0.4 0.6 0.5 0.4 0.4 0.5 0.6 
 6417 Cellulose wadding paper 
 and paperboard, coated 0.4 0.6 0.5 0.4 0.4 0.5 0.6 
 Machinery and transport equipment 29.9 18.5 19.5 23.0 25.2 23.9 20.8 
 Power generating machines 1.3 1.6 1.5 2.6 1.6 1.6 2.0 
 7187 Nuclear reactors/parts; 
 fuel elements non-irradiated 0.7 1.1 1.0 0.7 0.7 0.8 1.2 
 Other non-electrical machinery 8.6 6.3 5.2 6.6 6.6 6.8 6.1 
 Agricultural machinery and 
 tractors 1.6 0.7 1.0 1.4 1.4 1.5 1.3 
 Office machines & 
 telecommunication equipment 1.9 2.2 3.2 2.6 3.8 3.8 3.5 
 7643 Radio or television 
 transmission apparatus 0.2 0.9 1.4 0.8 0.7 0.7 0.8 
 7611 Color television receivers 0.2 0.1 0.5 0.5 0.6 0.7 0.6 
 Other electrical machines 3.3 3.4 3.6 3.8 3.8 4.3 4.5 
 7731 Insulated wire, cable etc.; 
 optical fibre cables 0.5 0.5 0.5 0.7 0.5 0.7 0.9 
 Automotive products 13.4 4.2 5.1 6.1 6.5 6.4 4.0 
 7812 Motor vehicles for the 
 transport of persons, n.e.s. 6.7 2.1 2.9 3.6 3.8 3.9 2.2 
 7821 Goods vehicles 1.3 0.5 0.7 0.9 1.0 1.0 0.7 
 Other transport equipment 1.4 0.8 0.9 1.3 3.0 1.1 0.8 
 Textiles 1.3 1.8 1.8 1.5 1.5 1.7 2.2 
 Clothing 1.0 1.1 1.2 0.7 1.4 1.3 1.1 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 130 - 
 
   2008  2009  2010  2011  2012 2013 2014  
 Other consumer goods 4.4 4.8 4.8 3.9 4.7 5.0 4.8 
Other 1.7 0.8 1.0 1.3 1.0 1.2 1.1 
Source: UNSD Comtrade database, SITC Rev.3. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 131 - 
 
  Table A1. 4 Merchandise expo rts by destination, 2008-14  
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
Total (US$ million) 66,952 39,696 51,430 68,393 68,695 63,321 53,913 
 (% of total) 
 America 6.2 2.8 3.9 3.7 3.8 3.4 2.5 
 United States 2.9 0.6 1.6 1.6 1.5 1.4 1.2 
 Other America 3.3 2.2 2.3 2.1 2.3 2.0 1.3 
 Europe 37.1 31.5 33.1 32.7 31.0 33.2 38.9 
 EU(28) 27.3 24.0 25.5 26.4 24.9 26.5 31.6 
 Poland 3.5 3.0 3.5 4.1 3.8 4.0 4.9 
 Italy 4.3 3.1 4.7 4.4 3.6 3.7 4.6 
 Germany 2.7 3.1 2.9 2.6 2.4 2.5 3.0 
 Hungary 2.0 1.8 1.7 2.0 2.2 2.5 2.8 
 Spain 1.3 1.4 0.8 1.4 2.2 1.6 2.2 
 The Netherlands 1.7 1.5 1.1 1.2 1.2 1.6 2.1 
 Czech Republic 1.0 0.9 1.2 1.2 1.0 1.3 1.4 
 Slovakia 1.4 1.1 1.1 1.2 1.0 1.2 1.2 
 EFTA 1.5 1.5 1.1 0.2 0.3 0.4 0.4 
 Other Europe 8.3 6.0 6.6 6.2 5.7 6.3 7.0 
 Turkey 6.9 5.4 5.9 5.5 5.4 6.0 6.6 
 Commonwealth of Independent 
 States (CIS) 35.6 34.9 37.5 39.2 37.6 35.7 28.5 
 Russian Federation 23.5 21.4 26.1 29.0 25.7 23.8 18.2 
 Belarus 3.1 3.2 3.7 2.8 3.3 3.1 3.0 
 Kazakhstan 2.7 3.6 2.5 2.7 3.6 3.3 2.0 
 Republic of Moldova 1.8 1.7 1.4 1.3 1.2 1.4 1.4 
 Azerbaijan 1.4 1.4 1.2 1.0 1.1 1.4 1.1 
 Africa 5.8 6.6 5.9 4.9 8.0 7.9 9.3 
 Egypt 2.3 2.6 2.6 2.0 4.2 4.3 5.3 
 Middle East 8.9 10.6 9.8 9.2 10.0 7.6 8.0 
 Saudi Arabia 1.4 1.3 1.3 1.2 1.3 1.2 1.9 
 Iraq 0.2 0.6 0.7 0.9 1.3 1.2 1.3 
 Iran, Islamic Republic of 1.3 1.9 2.0 1.6 1.7 1.3 1.3 
 Israel 0.7 1.0 0.9 0.7 1.2 1.1 1.1 
 Asia 6.4 13.4 9.7 10.1 9.4 11.9 12.5 
 China 0.8 3.6 2.6 3.2 2.6 4.3 5.0 
 India 1.5 2.9 2.8 3.3 3.3 3.1 3.4 
 Japan 0.2 0.3 0.2 0.2 0.5 0.7 0.4 
 Other Asia 3.9 6.6 4.1 3.4 3.1 3.7 3.7 
 Other 0.1 0.1 0.1 0.2 0.2 0.1 0.1 
Source: UNSD Comtrade database. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 132 - 
 
  Table A1. 5 Merchandise imports by origin, 2008-14  
(US$ million and %) 
 2008  2009  2010  2011  2012 2013 2014  
Total (US$ million) 85,448 45,413 60,737 82,608 84,657 76,986 54,381 
 (% of total) 
 America 4.9 4.8 4.7 4.7 5.3 5.6 5.5 
 United States 3.3 2.8 2.9 3.1 3.4 3.6 3.6 
 Other America 1.6 2.0 1.8 1.6 1.8 2.0 2.0 
 Europe 37.9 37.9 35.2 34.7 34.9 39.6 43.6 
 EU(28) 33.8 34.0 31.5 31.2 31.0 35.1 38.7 
 Germany 8.4 8.5 7.6 8.3 8.0 8.8 9.9 
 Poland 5.0 4.8 4.6 3.9 4.2 5.3 5.6 
 Italy 2.8 2.5 2.3 2.4 2.6 2.7 2.8 
 Hungary 1.5 1.5 2.0 1.6 1.4 1.8 2.7 
 France 2.0 2.1 1.8 1.8 2.0 2.2 2.3 
 Lithuania 0.8 0.9 1.0 1.0 1.1 1.3 1.9 
 Romania 1.4 1.1 1.1 1.4 1.1 1.2 1.6 
 The Netherlands 1.5 1.5 1.4 1.4 1.3 1.4 1.4 
 United Kingdom 1.6 1.4 1.4 1.4 1.4 1.5 1.3 
 Czech Republic 1.6 1.4 1.2 1.4 1.5 1.3 1.3 
 Spain 0.8 0.8 0.8 0.8 0.9 1.1 1.1 
 Austria 1.2 1.3 1.1 0.9 0.9 1.3 1.1 
 Belgium 0.8 1.0 1.0 0.8 0.8 0.9 1.0 
 EFTA 1.7 1.6 1.4 1.3 1.4 1.8 2.1 
 Norway 0.3 0.6 0.4 0.3 0.4 0.5 1.1 
 Switzerland 1.3 1.0 0.8 1.0 0.9 1.2 1.0 
 Other Europe 2.4 2.3 2.3 2.1 2.5 2.7 2.8 
 Turkey 2.3 2.1 2.1 1.8 2.3 2.4 2.4 
 Commonwealth of Independent 
 States (CIS) 39.3 43.6 44.2 45.2 40.9 36.6 32.0 
 Russian Federation 22.7 29.1 36.5 35.3 32.4 30.2 23.3 
 Belarus 3.3 3.7 4.2 5.1 6.0 4.7 7.3 
 Kazakhstan 3.6 4.5 1.3 2.0 1. 8 0.9 0.7 
 Georgia 0.2 0.2 0.2 0.2 0.2 0.3 0.3 
 Uzbekistan 2.5 3.6 0.1 0.8 0.1 0.1 0.1 
 Republic of Moldova 0.2 0.1 0.1 0.2 0.1 0.1 0.1 
 Azerbaijan 0.1 0.6 1.6 0.8 0.1 0.1 0.1 
 Turkmenistan 6.6 1.6 0.1 0.9 0.1 0.1 0.0 
 Africa 1.8 1.4 1.4 1.1 1.0 1.0 1.2 
 Middle East 0.7 0.4 0.5 0.5 0.8 0.9 1.4 
 Asia 15.4 11.9 13.9 13.6 17.1 16.2 16.1 
 China 6.6 6.0 7.7 7.6 9.3 10.3 9.9 
 India 0.8 1.0 1.1 1.0 1.2 1.1 1.2 
 Japan 3.3 1.1 1.3 1.2 1.4 1.3 1.1 
 Korea, Republic of 2.4 1.2 1.3 1.5 1.8 1.1 0.9 
 Other Asia 2.4 2.4 2.4 2.3 3.3 2.5 3.0 
 Other 0.0 0.0 0.0 0.0 0.0 0.1 0.1 
Source: UNSD Comtrade database. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A2. 1 Ukraine's most recent WTO notifications, January 2014-October 2015   
Products 
covered/Subject Additional comments Document title Date 
AGREEMENT ON AGRICULTURE 
Raw cane sugar Tariff quotas, 2013 G/AG/N/UKR/16  24/01/2014 
Export subsidies, 
2013  None G/AG/N/UKR/17 05/02/2014 
Specified in 
supporting tables Domestic support, 2011 G/AG/N/UKR/18 06/02/2014 
Raw cane sugar Tariff quotas, 2014 G/AG/N/UKR/20 21/01/2015 
Export subsidies, 
2014  None G/AG/N/UKR/19 21/01/2015 
AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES  
Pigs, its raw 
materials and 
semen (Lithuania) Notice of the Chief State Inspector of 
Veterinary Medicine of Ukraine "on 
prohibition of import of pigs, pork 
products and raw materials into the 
territory of Ukraine from the territory of 
the Republic of Lithuania" G/SPS/N/UKR/93 11/02/2014 
Live pigs, pork 
products and raw 
materials (Poland) Notice of the Chief State Inspector of 
Veterinary Medicine of Ukraine "on 
prohibition of import of live pigs, pork 
products and raw materials into the 
territory of Ukraine from the territory of 
the Republic of Poland" G/SPS/N/UKR/94 04/03/2014 
Live animals and 
animal products Law of Ukraine "on the list of permits in 
the field of economic activity" G/SPS/N/UKR/95 05/06/2014 
Pigs, its raw 
materials and 
semen (Poland) Notice of Chief State Inspector of 
Veterinary Medicine of Ukraine "on 
withdrawal of prohibition of import of pigs, 
pork products and raw materials into the 
territory of Ukraine from the territory of 
Poland" G/SPS/N/UKR/94/ 
Rev.1 23/06/2014 
Animals susceptible 
to ASF, its 
products, raw 
materials and 
semen (Poland) Notice of the Deputy Chief State Inspector 
of Veterinary Medicine of Ukraine on 
prohibition of import of animals 
susceptible to ASF, its products, raw 
materials and semen into the territory of 
Ukraine from the territory of the Republic 
of Poland G/SPS/N/UKR/98 06/08/2014 
Animals susceptible 
to ASF, its 
products, raw 
materials and 
semen (Poland) Notice of the Deputy Chief State Inspector 
of Veterinary Medicine of Ukraine on 
prohibition of import of animals 
susceptible to ASF, its products, raw 
materials and semen into the territory of 
Ukraine from the territory of the Republic 
of Poland (Corrigendum) G/SPS/N/UKR/98/ 
Corr.1 16/09/2014 
Live pigs, feed 
produced from pork 
products Notice of Deputy Chief State Inspector of 
Veterinary Medicine of Ukraine "on 
temporary prohibition of import of live 
pigs, feed produced from pork products 
(except heat-treated feed for 
unproductive animals and poultry) into 
the territory of Ukraine from the territory 
of the USA, Canada , Mexico, Columbia, 
Dominican Republic, China and Japan" G/SPS/N/UKR/97 06/08/2014 
Pigs, its raw 
materials and 
semen, feed and 
feed additives 
produced from pork 
products Notice of Deputy Chief State Inspector of 
Veterinary Medicine of Ukraine "on 
prohibition of import of pigs, pork 
products, its raw materials and semen, 
feed and feed additives produced from 
pork products into the territory of Ukraine 
from the territory of the Russian 
Federation" G/SPS/N/UKR/96 06/08/2014 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 134 - 
 
  Products 
covered/Subject Additional comments Document title Date 
Poultry, poultry 
products and raw 
materials (United 
Kingdom) Notice No. 15-9-1-23/24628 of the State 
Veterinary and Phytosanitary Service of 
Ukraine of 18 November 2014 on 
prohibition of imports of poultry, poultry 
products and raw materials into the 
territory of Ukraine from the territory of 
the United Kingdom G/SPS/N/UKR/101 25/11/2014 
Poultry, poultry 
products and raw 
materials 
(Germany) Notice No. 15-9-1-23/24576 of the State 
Veterinary and Phytosanitary Service of 
Ukraine of 17 November 2014 on 
prohibition of imports of poultry, poultry 
products and raw materials into the 
territory of Ukraine from the territory of 
Germany G/SPS/N/UKR/100 25/11/2014 
Poultry, poultry 
products and raw 
materials 
(Netherlands) Notice No. 15-9-1-23/24617 of the State 
Veterinary and Phytosanitary Service of 
Ukraine of 17 November 2014 on 
prohibition of the imports of poultry, 
poultry products and raw materials into 
the territory of Ukraine from the territory 
of the Netherlands. G/SPS/N/UKR/99 25/11/2014 
Products and raw 
materials of animal 
origin The Order of the Ministry of Agrarian 
Policy and Food of Ukraine of 1.04.2014 
No. 118 "on recognition of the 
equivalence of the EU control system on 
production and circulation of products and 
raw materials of animal origin" G/SPS/N/UKR/102 16/12/2014 
Miscellaneous 
products Draft Resolution of the Cabinet of 
Ministers of Ukraine on "Some issues of 
deregulation of economic activity" G/SPS/N/UKR/103 12/02/2015 
Plants and parts 
thereof, plant 
products, storage 
place, packaging, 
transportation 
vehicles, 
containers, soil and 
any other 
organism, objects 
or material capable 
of withstanding or 
spread of regulated 
pests The draft Law of Ukraine amends the Law 
of Ukraine "on plant quarantine", aimed at 
reforming the system of state regulation 
in the sphere of plant quarantine and 
bringing phytosanitary measures in line 
with international standards and 
obligations G/SPS/N/UKR/104 08/04/2015 
AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF THE GATT 1994 (ANTI-DUMPING)  
Reports under Article 16.4  
Semi-annual report  1 July-31 December 2013 G/ADP/N/252/UKR 15/04/2014 
Semi-annual report  1 January-30 June 2014 G/ADP/N/259/UKR 01/08/2014 
Ammonium nitrate; 
Electric 
incandescent lamps 
for general use of 
capacity not 
exceeding 200 Wt 
and electric 
potential exceeding 
100 V; Float glass 
(sheet glass 
thermally polished) Reports on preliminary and final 
anti-dumping actions, July 2014 G/ADP/N/261 19/08/2014 
Ferrous metal 
articles without 
electrical insulation 
(except products of 
corrosion-resistant 
(stainless) steel and 
products for civil 
aircraft) Reports on preliminary and final 
anti-dumping actions, October 2014 G/ADP/N/264 21/11/2014 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 135 - 
 
  Products 
covered/Subject Additional comments Document title Date 
Caustic soda 
(Russian 
Federation) Reports on preliminary and final 
anti-dumping actions, November 2014 G/ADP/N/266 18/12/2014 
Pointwork (Russian 
Federation); 
Seamless steel 
pipes (China)  Reports on preliminary and final 
anti-dumping actions, December 2014 G/ADP/N/267 22/01/2015 
Semi-annual report  1 July-31 December 2014 G/ADP/N/265/UKR 17/02/2015 
Fiberboards 
(Russian 
Federation) Reports on preliminary and final 
anti-dumping actions, February 2015 G/ADP/N/269 01/04/2015 
AGREEMENT ON IMPORT LICENSING PROCEDURES  
Notifications under Article 7.3  
Resolution of the 
Cabinet of Ministers 
of Ukraine No. 950 
of 25 December 
2013  On approval of the list  of goods subject to 
import licensing in 2014 G/LIC/N/3/UKR/7 28/08/2014 
Resolution of the 
Cabinet of Ministers 
of Ukraine No. 1 of 
14 January 2015 On approval of the list  of goods subject to 
import licensing in 2015 G/LIC/N/3/UKR/8 08/10/2015 
AGREEMENT ON RULES OF ORIGIN  
Notifications under Annex II, paragraph 4  
Preferential rules of 
origin (EU and 
Ukraine) - G/RO/N/122 14/10/2014 
AGREEMENT ON SAFEGUARDS  
Notifications under Articles 12.1(b), 12.1(c), and Article 9, footnote 2  
Tableware and 
kitchenware of 
porcelain Notification of a proposal to impose a 
measure  G/SG/N/8/UKR/4; 
G/SG/N/10/UKR/4 26/03/2014 
 
Tableware and 
kitchenware of 
porcelain Decision No. SP-309/2014/4421-06 on 
the application of safeguard measures on 
imports into Ukraine of tableware and 
kitchenware of porcelain regardless of 
their country of origin and export G/SG/N/8/UKR/4/Suppl.1 
G/SG/N/10/UKR/4/Suppl.1 
G/SG/N/11/UKR/2 29/04/2014 
 
Casing and pump-
compressor 
seamless steel 
pipes Decision No. SP-323/2014/4421-06 
concerning initiation of the review of the 
application of special measures and the 
extension for the period of review  G/SG/N/8/UKR/1/Suppl.5 
G/SG/N/14/UKR/1/Suppl.4 10/04/2015 
Flexible porous 
plates, blocks and 
sheets of 
polyurethane foam Decision No. SP-332/2015/4442-06 of the 
Interdepartmental Commission on 
International Trade "on initiation and 
conduct of a safeguard investigation on 
imports into Ukraine of flexible porous 
plates, blocks and shee ts of polyurethane 
foam regardless of country of origin and 
export" of 3 July 2015 G/SG/N/6/UKR/11 17/07/2015 
AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES  
Notifications under Article 25.11  
Semi-annual report  1 January-30 June 2014 G/SCM/N/274 23/06/2014 
Semi-annual report 
(Addendum)  1 January-30 June 2014 G/SCM/N/274/Add.1 17/10/2014 
Cars (Russian 
Federation) Reports received during November 2014 G/SCM/N/282 19/12/2014 
Semi-annual report  1 July-31 December 2014 G/SCM/N/281/UKR 17/02/2015 
Semi-annual report  1 January-30 June 2015 G/SCM/N/289/UKR 03/03/2015 
Industrial subsidies State support of industries, 2013-2014  G/SCM/N/284/UKR 20/07/2015 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 136 - 
 
  Products 
covered/Subject Additional comments Document title Date 
AGREEMENT ON TECHNICA L BARRIERS TO TRADE  
Notifications under Article 10.6  
Animal by-products 
not intended for 
human 
consumption Draft Law of Ukraine "on the animal by-
products not intended for human 
consumption" G/TBT/N/UKR/94 06/01/2014 
All products Draft Law of Ukraine "on Technical 
Regulations and Conformity Assessment" G/TBT/N/UKR/95 14/01/2014 
UKTZED 8517, 
3604, 9018, 8701-
8708, 8711-8712, 
8716, 8721 MEDT Order "on Amendments to the list 
of products subject to compulsory 
certification in Ukraine" of 6 November 
2013 No 1308 G/TBT/N/UKR/96 17/01/2014 
Food Products Draft Resolution "on Approval of the 
Technical Regulation on ecological 
labelling" G/TBT/N/UKR/97 15/04/2014 
Goods that are 
packed by weight 
and by volume into 
prepared packages Draft Regulation is developed on the basis 
of the European Communities Council 
Directive 76/211/EEC of 20.01.1976  G/TBT/N/UKR/98 09/12/2014 
Bottles used as 
measuring 
containers The Draft Technical Regulation sets 
requirements for bottles used as 
measuring containers based on Council 
Directive 75/107/EEC of 19 December 
1974 on the Approximation of the Laws of 
the Member States Relating to Bottles 
Used as Measuring Containers G/TBT/N/UKR/99 06/02/2015 
Household 
dishwashers Cabinet of Ministers' Decision No. 514 "on 
approval of a technical regulation on 
energy labelling of household 
dishwashers" 17 July 2015 G/TBT/N/UKR/100 07/08/2015 
Tobacco and related 
products Draft Law No. 2820 "on amendments to 
certain Laws of Ukraine concerning public 
health protection from harmful impact of 
tobacco" of 13 May 2015 G/TBT/N/UKR/101 07/08/2015 
Equipment capable 
of creating 
electromagnetic 
interference or 
being influenced by 
such interference The draft technical regulation sets 
substantive requirements for the 
equipment; responsibilities of the 
producers, authorized representatives, 
importers and distributors of equipment; 
conformity assessment procedures; 
requirements concerning the appointment 
of bodies and their responsibilities; and 
provisions concerning state control and 
market supervision G/TBT/N/UKR/102 07/09/2015 
Electrical 
equipment used at 
rated voltage from 
50 V to 1000 V (AC 
current) and 75 V 
to 1500 V (DC 
current) Draft Resolution of the Cabinet of 
Ministers "on approval of a technical 
regulation for low- voltage electrical 
equipment" G/TBT/N/UKR/103 07/09/2015 
Notifications under Article 10.7  
Groups of goods are 
not specified, 
Framework 
Agreement Agreement on cooperation in the area of 
standardization, metrology and conformity 
assessment between the MEDT of Ukraine 
and the Department for Standardization, 
Metrology and Testing of the Slovak 
Republic G/TBT/10.7/N/123 30/09/2014 
AGREEMENT ON TRADE FACILITATION  
Category "A" 
commitments - WT/PCTF/N/UKR/1 14/08/2014 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 137 - 
 
  Products 
covered/Subject Additional comments Document title Date 
GENERAL AGREEMENT ON TRADE IN SERVICES  
Notifications under Article III:4  
Financial services Amendments (dated 27 November 2012) 
to the  Order of the National Commission 
for the State Regulation of Financial 
Services Markets "on approval of the 
Regulation on the supervision of branches 
of non-resident insu rers and enforcement 
for violations of the legislation on financial 
services and on amendments to certain 
legal acts" of 16 November 2006 No. 6426 S/C/N/719 07/02/2014 
Transport services Law No. 329-VIII "on the Natural Gas 
Market" of 9 April 2015 S/C/N/832 23/09/2015 
Notifications under Article V:7(a)  
RTA between EU 
and Ukraine  DCFTA S/C/N/744; 
WT/REG353/N/1 02/07/2014 
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
Invocation of Article 
XXVIII:5 of GATT 
1994 Covering the three-ye ar period starting 
from 1 January 2015  G/MA/318  23/12/2014  
Notifications under Article XVII:4(a)  
Undenatured ethyl 
alcohol of an 
alcoholic strength 
by volume of 80% 
vol. or higher; ethyl 
alcohol and other 
spirits, denatured, 
of any strength State Enterprise of liqueur and alcoholic 
beverage industry "Ukrspyrt" 
 G/STR/N/15/UKR 17/07/2014 
Notifications under Article XXIV:7(a)  
Notification of 
Regional Trade 
Agreement between 
EU and Ukraine  DCFTA S/C/N/744; 
WT/REG353/N/1 02/07/2014 
Notifications under Article 15 of the Transparency Mechanism Decision  
Implementation 
report Ukraine-Azerbaijan WT/REG245/R/I 13/07/2015 
UNDERSTANDING ON THE BALANCE-OF-PAY MENTS PROVISIONS OF THE GATT 1994  
Notifications under paragraph 9  
Law "on measures 
concerning 
stabilization of the 
balance of 
payments of 
Ukraine in 
compliance with 
Article XII of the 
GATT 1994" Introduction of import measures taken for 
balance-of-payments purposes (and 
addendum) WT/BOP/N/78 
WT/BOP/N/78/Add.1 21/01/2015 
31/03/2015 
Source: WTO Secretariat. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 138 - 
 
  Table A2. 2 Business activities subject to licensing  
Activity 
Banking  
Financial services (except for professional  activities in the securities market) 
Professional activities in the securities market  
Television and radi o broadcasting  
Activities in the field of electric po wer industry (except for electricity supp ly at a non-regulated tariff; and in 
the field of nuclear energy) 
Educational services provided by educational institutions  
Production and sale of ethyl alcohol, cognac an d fruit spirits, alcoholic beverages and tobacco 
Telecommunication activities (in force until 1 January 2018) 
Construction of objects of complexity categories IV-V  
Manufacturing of medicinal products, wholesale and retail trade in drugs,  importation of drugs (except for 
active pharmaceutical ingredients) 
Production and service of arms and a mmunition thereto, cold steel arms, pneumatic arms of calibre exceeding 
4.5 mm and bullet airspeed over 100 meters per second, sales of arms and ammunition thereto, cold arms, pneumatic arms of calibre over 4.5 mm and bullet airspeed over 100 meters per second 
Production of explosives for industrial  purposes (according to the list esta blished by the Cabinet of Ministers) 
Fire suppression services and works (according to the list established by th e Cabinet of Ministers) 
Treatment of hazardous substances and waste management (according to the list established by  the Cabinet of 
Ministers) 
Medical practice 
Blood banks (umbilical cord), and other human tissue and cells (according to the list approved by the Ministry 
of Health (MoH)) 
Veterinary practice 
Issuance and arranging of lotteries 
Tour operator activities 
Mediation in employment abroad 
Activity related to industrial fishing,  except for inner waters and rivers 
Cultivation of plants (included in Table I of the La w "on narcotic drugs, psychotropic substances and 
precursors"), operation, production, manufacture, storage,  transportation, purchase, sale (supply), importation 
into Ukraine, exportation from Ukraine,  use, and utilization of narcotic drugs, psychotropic substances and 
precursors (listed in the Law "on narcotic drug s, psychotropic substances and precursors") 
(according to the list esta blished by the Cabinet of Ministers) cont aining drugs for industrial purposes  
Designing, production and supply of  special-purpose technical appliances for taking information from 
communication channels, other devices for private access to information (according to the list established by 
the Cabinet of Ministers) 
Transportation of passengers, dangerous cargos and wastes by means of river,  sea and air transport, 
automotive transport and by railway, as well as intern ational transportation of passengers and cargo by road 
Foreign economic activity (in accordance with Article 16 of Law No. 959-XII "on Foreign Economic Activity" of 
16 April 1991) 
Transportation of oil and oil products by a trunk pipeline 
Transportation and distribution of natural gas, coal ga s and storage in quantities exceeding the rate specified 
under the terms of licensing and supply (except for supply  of natural gas and coal gas at non-regulated tariff) 
Centralized water supply and drainage (except for centralized water supply and drainage at non-regulated 
tariff)  
Generation of thermal energy, thermal energy transporta tion and supply (except for generation, transportation 
and supply of thermal energy at non-regulated tariff) 
Security activity 
Source: Law of Ukraine No. 222-VIII "on Licensing of Types of Economic Activity", 2 March 2015. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 139 - 
 
  Table A3. 1 MFN tariff averages by HS2-digit level, 2015  
HS Description No. of 
lines Averages  
(%) Ranges  
(%) Share 
of 
duty-
free 
lines  
(%) SDa With 
import 
surchage  
  Total 10,460 4.9 0-283.2 37.9 6.0 10.9 
01 Live animals 76 4.7 0-15 31.6 4.1 14.7 
02 Meat and edible meat offal 249 13.3 5-20 0.0 3.5 23.3 
03 Fish and crustaceans, molluscs and other 
aquatic invertebrates 454 2.1 0-15 65.9 3.5 12.1 
04 Dairy produce; birds' eggs; natural honey; 
edible products of animal origin, not 
elsewhere specified or included 173 10.1 5-20 0.0 1.0 20.1 
05 Products of animal origin, not elsewhere 
specified or included 22 11.1 0-20 27.3 9.0 21.1 
06 Live trees and other plants; bulbs, roots 
and the like; cut flowers and ornamental foliage 50 8.6 5-20 0.0 3.9 18.6 
07 Edible vegetables and certain roots and 
tubers 116 13.5 0-20 9.5 6.9 23.5 
08 Edible fruit and nuts; peel of citrus fruit or 
melons 137 7.8 0-20 28.5 6.7 17.8 
09 Coffee, tea, maté and spices 55 1.7 0-20 81.8 4.1 11.7 
10 Cereals 63 6.9 0-20 9.5 5.8 16.9 
11 Products of the milling industry; malt; 
starches; inulin; wheat gluten 71 18.2 10-20 0.0 3.4 28.2 
12 Oil seeds and oleaginous fruits; misc 
grains, seeds and fruit; industrial or medicinal plants; straw and fodder 77 5.1 0-20 45.5 6.4 15.1 
13 Lac; gums, resins and other vegetable 
saps and extracts 13 0.8 0-10 92.3 2.7 10.8 
14 Vegetable plaiting materials; vegetable 
products not elsewhere specified or included 5 2.0 2.0 0.0 0.0 12.0 
15 Animal or vegetable fa ts and oils  and their 
cleavage products; prepared edible fats; 
animal or vegetable waxes 149 9.2 0-30 15.4 6.9 19.2 
16 Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic invertebrates 116 8.9 0-20 6.9 5.4 18.9 
17 Sugars and sugar confectionery 44 15.8 5-50 0.0 17.5 25.8 
18 Cocoa and cocoa preparations 29 7.8 0-15 20.7 5.2 17.8 
19 Preparations of cereal s, flour, starch or 
milk; pastry cooks' products 51 11.6 0-20 2.0 4.0 21.6 
20 Preparations of vegeta bles, fruit, nuts or 
other parts of plants 342 10.3 0-20 1.5 4.9 20.3 
21 Miscellaneous edible preparations 43 9.8 0-20 2.3 3.9 19.8 
22 Beverages, spirits and vinegar 188 5.1 0-47 37.8 7.6 15.1 
23 Residues and waste from the food 
industries; prepared animal fodder 65 13.3 0-20 4.6 7.0 23.3 
24 Tobacco and manufactured tobacco 
substitutes 22 20.8 1-283.2 0.0 58.1 30.8 
25 Salt; sulphur; earths and stone; plastering 
materials, lime and cement 81 5.2 0-20 4.9 5.7 10.2 
26 Ores, slag and ash 47 1.8 0-2 10.6 0.6 6.8 
27 Mineral fuels, mineral oils and products of 
their distillation; bituminous substances; 
mineral waxes 172 1.5 0-10 67.4 2.8 4.5 
28 Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 251 3.6 0-5.5 25.5 2.2 8.5 
29 Organic chemicals 502 2.9 0-6.5 45.0 2.9 7.4 
30 Pharmaceutical products 46 0.0 0.0 100.0 0.0 1.7 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 140 - 
 
  HS Description No. of 
lines Averages  
(%) Ranges  
(%) Share 
of 
duty-
free 
lines  
(%) SDa With 
import 
surchage  
31 Fertilizers 34 4.9 0-6.5 5.9 1.5 9.9 
32 Tanning or dyeing extracts; tannins and 
their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 78 3.1 0-6.5 37.2 2.7 8.1 
33 Essential oils and re sinoids; perfumery, 
cosmetic or toilet preparations 50 5.7 0-6.5 10.0 2.0 10.6 
34 Soap, organic surface-active agents, 
washing preparations, lubricating preparations, artifici al waxes, prepared 
waxes, polishing or scouring preparations, 
candles and similar articles, modelling 
pastes, dental waxes and dental preparations with a basis of plaster 39 4.2 0-6.5 25.6 2.9 9.0 
35 Albuminoidal subs tances; modified 
starches; glues; enzymes 37 4.7 0-10 8.1 1.8 9.7 
36 Explosives; pyrotechnic products; 
matches; pyrophoric alloys; certain combustible preparations 10 6.5 6.5 0.0 0.0 11.5 
37 Photographic or cinematographic goods 44 6.3 0-6.5 2.3 1.2 10.9 
38 Miscellaneous chemical products 174 2.7 0-6.5 43.1 2.6 6.9 
39 Plastics and articles thereof 256 3.4 0-6.5 30.9 2.6 8.3 
40 Rubber and articles thereof 116 4.1 0-13 46.6 4.3 8.9 
41 Raw hides and skins (other than furskins) 
and leather 71 2.7 0-10 18.3 1.8 7.7 
42 Articles of animal gut (other than silk-
worm gut) 37 12.5 5-25 0.0 4.3 17.5 
43 Furskins and artificial fur; manufactures 
thereof 28 5.9 0-10 7.1 2.9 10.9 
44 Wood and articles of wood; wood charcoal 176 0.0 0.0 100.0 0.0 5.0 
45 Cork and articles of cork 13 6.2 0-10 7.7 2.9 11.2 
46 Manufactures of straw, of esparto or of 
other plaiting materials; basketware and wickerwork 23 5.0 5.0 0.0 0.0 10.0 
47 Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) 
paper and paperboard 24 0.0 0.0 100.0 0.0 5.0 
48 Paper and paperboard; articles of paper 
pulp, of paper or of paperboard 149 0.0 0.0 100.0 0.0 5.0 
49 Printed books, newspapers, pictures and 
other products of the printing industry; 
manuscripts, typescripts and plans 22 0.0 0.0 100.0 0.0 5.0 
50 Silk 25 1.7 1-2 0.0 0.4 6.7 
51 Wool, fine or coarse animal hair; horsehair 
yarn and woven fabric 66 0.2 0-5 86.4 0.7 5.2 
52 Cotton 185 1.6 0-8 37.3 2.0 6.6 
53 Other vegetable textile fibres; paper yarn 
and woven fabrics of paper yarn 38 2.0 0-5 26.3 1.8 7.0 
54 Man-made filaments 86 2.1 0-5 54.7 2.4 7.0 
55 Man-made staple fibres 146 0.8 0-4 80.8 1.6 5.8 
56 Wadding, felt and nonwovens; special 
yarns; twine, cordage, ropes and cables and articles thereof 64 3.6 0-5 3.1 1.6 8.5 
57 Carpets and other textile floor coverings 40 7.4 3-8 0.0 1.4 12.4 
58 Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; embroidery 53 6.8 1-8 0.0 1.7 11.8 
59 Impregnated, coated, covered or 
laminated textile fabrics; textile articles of 
a kind suitable for industrial use 49 4.6 0-8 12.2 2.7 9.6 
60 Knitted or crocheted fabrics 59 7.7 0-8 3.4 1.5 12.7 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 141 - 
 
  HS Description No. of 
lines Averages  
(%) Ranges  
(%) Share 
of 
duty-
free 
lines  
(%) SDa With 
import 
surchage  
61 Articles of apparel and clothing 
accessories, knitted or crocheted 154 11.3 0-12 1.9 2.0 16.2 
62 Articles of apparel and clothing 
accessories, not knitted or crocheted 194 11.5 6.3-12 0.0 1.4 16.5 
63 Other made up textile articles; sets; worn 
clothing and worn textile articles; rags 81 9.3 0-12 2.5 3.4 14.3 
64 Footwear, gaiters and the like; parts of 
such articles 78 10.0 10.0 0.0 0.0 15.0 
65 Headgear and parts thereof 12 10.0 10.0 0.0 0.0 14.6 
66 Umbrellas, sun umbrellas, walking-sticks, 
seat-sticks, whips, riding-crops and parts 
thereof 8 10.0 10.0 0.0 0.0 15.0 
67 Prepared feathers and down and articles 
made of feathers or of down; artificial 
flowers; articles of human hair 8 10.0 10.0 0.0 0.0 15.0 
68 Articles of stone,  plaster, cement, 
asbestos, mica or similar materials 81 5.7 0-15 18.5 3.6 10.7 
69 Ceramic products 45 7.4 2-10 0.0 2.7 12.3 
70 Glass and glassware 146 7.6 0-10 8.9 3.2 12.5 
71 Natural or cultured pearls, precious or 
semi-precious stones, precious metals, 
metals clad with precious metal, and 
articles thereof; imitation jewellery; coin 62 4.6 0-10 3.2 3.4 9.6 
72 Iron and steel 344 0.4 0-5 89.0 1.3 5.4 
73 Articles of iron or steel 310 2.2 0-10 58.7 2.7 7.1 
74 Copper and articles thereof 59 0.0 0.0 100.0 0.0 5.0 
75 Nickel and articles thereof 18 0.0 0.0 100.0 0.0 5.0 
76 Aluminium and articles thereof 57 0.0 0.0 100.0 0.0 5.0 
78 Lead and articles thereof 10 0.0 0.0 100.0 0.0 4.5 
79 Zinc and articles thereof 11 0.0 0.0 100.0 0.0 5.0 
80 Tin and articles thereof 6 0.0 0.0 100.0 0.0 5.0 
81 Other base metals; cermets; articles 
thereof 70 0.1 0-5 97.1 0.8 5.1 
82 Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of base 
metal 101 6.5 0-10 3.0 3.9 11.5 
83 Miscellaneous articles of base metal 55 7.4 0-15 21.8 4.4 12.4 
84 Nuclear reactors, boilers, machinery and 
mechanical applianc es; parts thereof 981 2.1 0-10 49.9 2.6 7.0 
85 Electrical machinery and equipment and 
parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 659 3.7 0-25 45.7 4.2 8.7 
86 Railway or tramway locomotives, rolling-
stock and parts thereof; railway or 
tramway track fixtures  and fittings and 
parts thereof; mechanical (including 
electro-mechanical) traffic signalling 
equipment of all kinds 31 2.0 0-10 71.0 3.7 6.8 
87 Vehicles other than railway or tramway 
rolling-stock, and parts and accessories thereof 261 5.7 0-20 28.7 4.7 10.6 
88 Aircraft, spacecraft , and parts thereof 27 1.9 0-10 81.5 3.9 6.9 
89 Ships, boats and floating structures 35 7.0 2-10 0.0 2.5 12.0 
90 Optical, photographic, cinematographic, 
measuring, checking, precision, medical or 
surgical instruments and apparatus; parts 
and accessories thereof 267 2.6 0-10 65.5 3.9 6.3 
91 Clocks and watches and parts thereof 57 7.4 0-15 7.0 3.5 12.4 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 142 - 
 
  HS Description No. of 
lines Averages  
(%) Ranges  
(%) Share 
of 
duty-
free 
lines  
(%) SDa With 
import 
surchage  
92 Musical instruments; parts and accessories 
of such articles 30 6.0 5-10 0.0 2.0 11.0 
93 Arms and ammunition; parts and 
accessories thereof 66 6.2 5-10 0.0 2.1 7.3 
94 Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, not 
elsewhere specified or included; 
illuminated signs, illuminated name-plates 84 3.2 0-10 57.1 4.1 7.8 
95 Toys, games and sports requisites; parts 
and accessories thereof 62 5.4 0-20 46.8 5.5 10.4 
96 Miscellaneous manufactured articles 82 8.3 0-12 9.8 3.4 13.3 
97 Works of art, collectors' pieces and 
antiques 7 0.0 0.0 100.0 0.0 5.0 
a Standard deviation. 
Source: WTO calculations, based on IDB da ta provided by the Ukraine authorities.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 143 - 
 
  Table A3. 2 Excise taxes (2015)  
(a) Tax rates in Ukrainian hryvnias  
HS code Product description Unit Excise duty  
 Ethyl alcohol and other distillates, spirits, beer   
2203 00 Beer made from malt litre 
 1.24 
2204  
(ex 2204 10,  2204 21 06 00,  2204 21 07 00,  2204 21 08 00, 2204 21 09 00, 2204 29 10 00) Wine of fresh grape (organic) litre 0.01 
2204  
(ex 2204 10,  
2204 2106 00,  
2204 21 07 00,  
2204 21 08 00, 
2204 21 09 00, 
2204 29 10 00) Fortified wine of fresh grape  litre 3.58 
2204 10, 
2204 21 06 00,  2204 21 07 00,  2204 21 08 00, 2204 21 09 00, 2204 29 10 00 Sparkling wine litre 5.20 
2205 Vermouth and other wines of fresh grapes flavoured with 
plants or aromatic substances litre 3.58 
2206 00  
(ex 2206 00 31 00,  2206 00 51 00,  2206 00 81 00 – cider and perry (without alcohol added)) Other fermented beverages (f or example cider, perry, 
mead); mixtures of fermented beverages and mixtures of 
fermented beverages and non-alcoholic beverages litre  
pure alcohol 70.53 
2206 00 31 00,  
2206 00 51 00,  
2206 00 81 00 Cider and perry without alcohol added litre 0.63 
2207 Non-denatured ethyl alcohol of alcoholic strength by 
volume of 80% or higher; ethyl alcohol and other spirits, prepared by distillation, denatured, of any strength litre  
pure alcohol 70.53 
2208 Non-denatured ethyl alcohol of alcoholic strength by 
volume of 80% or higher; alcohol distillates and alcohol, 
prepared by distillation, liquors and other drinks 
containing  litre  70.53 
2103 90 30 00,  
2106 90 Only products containing 8.5%  of ethyl alcohol by volume 
and more pure 
alcohol 70.53 
 Tobacco, tobacco products, and industrial tobacco 
substitutes    
2401 Raw tobacco; Tobacco waste kg (net) 285.60 
2402 10 00 00 Cigars, including cigars with cu t-off tips and ci garillos (thin 
cigars) containing tobacco kg (net) 285.60 
2402 20 90 10 Cigarettes, cigarettes without filter 1,000 
pieces 227.33+12%, 
minimum 304.11 
2402 20 90 20 Cigarettes with filter 1,000 
pieces 227.33+12%, 
minimum 
304.11 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 144 - 
 
  HS code Product description Unit Excise duty  
2403 
 Tobacco and tobacco substitu tes, other, industrially 
manufactured; "homogenized" or "restored" tobacco, tobacco extracts and essences kg (net) 285.60 
(b) Tax rates in euros  
HS code Product description Unit Excise duty 
 Petroleum products; liquefied natural gas   
 Light Distillates:   
2710 12 11 10  
2710 12 11 20  
2710 12 11 90  For specific processing 1,000 kg 202 
 
2710 12 15 10 
2710 12 15 20  
2710 12 15 90 For chemical transformations in the processes, 
other than those specified in product 
subcategories 
2710 12 11 10, 
2710 12 11 20, 
2710 12 11 90  1,000 kg 202 
 Special gasolines   
2710 11 21 00 White spirit 1,000 kg 202 
2710 11 25 00 Other special gasolines 1,000 kg 202 
 Motor gasolines   
2710 11 31 00 Aviation gasoline 1,000 kg 32 
2710 12 41 11  
2710 12 41 12  
2710 12 41 13  
2710 12 41 31  
2710 12 41 32  
2710 12 41 33  
2710 12 41 91  
2710 12 41 92  
2710 12 41 93  
2710 12 45 01  
2710 12 45 02  
2710 12 45 09  
2710 12 49 01  
2710 12 49 02  
2710 12 49 09  Motor gasolines containing 0.013 g/l or less of 
lead: 
containing at least 5 wt.% bioethanol or at 
least 5 wt.% ethyl tert-butyl ether, or 
mixtures thereof: 1,000 kg 
 
 202 
2710 12 41 14 
2710 12 41 15 2710 11 41 19  2710 12 41 34 2710 12 41 35 2710 11 41 39 2710 12 41 94 2710 12 41 95  2710 11 41 99  2710 12 45 12 2710 12 45 13 2710 11 45 99  2710 12 49 12 2710 12 49 13 
2710 11 49 99 - other gasolines 1,000 kg 
 202 
2710 20 90 00 - other petroleum products 1,000 kg 202 
2710 11 51 10  
2710 12 51 20 2710 12 51 90 2710 11 59 10 2710 12 59 20 2710 12 59 90 - containing more than 0.013 g/l of lead 
 1,000 kg 202 
2710 11 70 00 Jet fuel 1,000 kg 30 
2710 11 90 00 Other light distillates 1,000 kg 202 
 Medium distillates: 1,000 kg  
2710 19 11 10 
2710 19 11 20 
2710 19 11 90  For specific processing 1,000 kg  202 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 145 - 
 
  HS code Product description Unit Excise duty 
2710 19 15 00 For chemical transformations in the processes, 
other than those specified in the product 
category 2710 19 11  1,000 kg 202 
 Kerosene:   
2710 19 21 00 Jet fuel 1,000 kg 23 
2710 19 25 00 Other kerosene 1,000 kg 202 
2710 19 29 00 Other medium distillates 1,000 kg 202 
2710 19 31 01 
2710 19 31 10 
2710 19 35 01 2710 19 35 10 2710 19 43 00 2710 19 46 00 2710 19 47 10 2710 20 11 00 2710 20 15 00 Heavy distillates (gas oil): 1,000 kg 100 
2710 19 31 20  
2710 19 31 30  
2710 19 31 40  
2710 19 35 20  
2710 19 35 30  
2710 19 35 40  
2710 19 47 90  
2710 19 48 00  
2710 20 17 00  
2710 20 19 00  Heavy distillates (gas oil):  1,000 kg 132 
2710 19 62  
2710 19 64 
2710 19 68 
2710 20 31 2710 20 35 2710 20 39 Only household stove fuel 1,000 kg 
 102 
2710 19 51 00 Liquid fuel (mazut) for specific processing 1,000 kg 
 102 
2710 19 55 00 Liquid fuel (mazut) for specific processing 
other than those in subcategory 2710 19 51 00 1,000 kg 
 102 
2711 12 11 00 Liquefied natural gas (LNG) 1,000 kg 
 6 
2711 12 11 00  
2711 12 19 00  2711 12 91 00  2711 12 93 00  2711 12 94 00  2711 12 97 00  2711 13 10 00  
2711 13 30 00  
2711 13 91 00  2711 13 97 00  2711 14 00 00  2711 19 00 00 LNG (propane or a mixture of propane butane) 
and other gas 1,000 kg 
 50 
2707 10 90 00 Crude benzene from coal  1,000 kg 250 
2905 11 00 00 Technical methanol (methyl alcohol)  1,000 kg 400 
3824 90 98 00 Biodiesel and its blends (not containing or 
containing less than 70 wt.% of petroleum oils 
or oils obtained from bituminous minerals) 
based on mono alkyl esters of fatty acids  1,000 kg 
 102 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 146 - 
 
  HS code Product description Unit Excise duty 
 Public-transport type passenger motor 
vehicle    
8702 Motor vehicles designed for the transport of 10 
or more passengers (other than motor 
vehicles in code 8702), including the driver:   
8702 10 - with compression-ignition internal 
 combustion piston en gine (diesel or semi-
 diesel)    
 - - of a cylinder capacity exceeding 2,500 cm3:   
8702 10 11 - - - new:   
8702 10 11 10 - - - - of a cylinder capacity not exceeding 
 5,000 cm3 cm3 cylinder capacity 0.003 
8702 10 11 30 - - - - of a cylinder capacity exceeding 
 5,000 cm3 cm3 cylinder capacity  0.003 
8702 10 19 - - - used: cm3 cylinder capacity   
8702 10 19 10 - - - - of a cylinder capacity not exceeding 
 5,000 cm3 cm3 cylinder capacity  0.003 
8702 10 19 90 - - - - of a cylinder capacity exceeding 
 5,000 cm3 cm3 cylinder capacity  0.007 
 - - of a cylinder capacity not exceeding 
 2,500 cm3: cm3 cylinder capacity   
8702 10 91 00 
 - - - new cm3 cylinder capacity  0.003 
8702 10 99 00 - - - used cm3 cylinder capacity  0.007 
 - other vehicles:   
 - - with spark-ignition engine: cm3 cylinder capacity  
 - - - of a cylinder capacity exceeding 
 2,800 cm3: cm3 cylinder capacity  
8702 90 11 00 - - - - new cm3 cylinder capacity 0.003 
8702 90 19 00 - - - - used cm3 cylinder capacity 0.007 
 - - - of a cylinder capacity not exceeding 
 2,800 cm3: cm3 cylinder capacity  
8702 90 31 00 - - - - new cm3 cylinder capacity 0.003 
8702 90 39 00 - - - - used cm3 cylinder capacity 0.007 
 Motor cars and other motor vehicles    
8703 Motor cars and other motor vehicles principally 
designed for transporting persons (other than motor vehicles in code 8702), including utility vehicle vans and racing cars:   
8703 10 - Vehicles specially designed for traveling on 
 snow, special cars for transporting athletes 
on  the court, golf course, and similar 
vehicles:   
8703 10 11 00 - - special vehicles to move through the snow, 
 with compression-ignition engine (diesel or  semi-diesel) or spark-ignition engine cm
3 cylinder capacity 0.653 
8703 10 18 00 - - other vehicles cm3 cylinder capacity 0.653 or 
EUR 109.129 
for one piece 
for vehicles 
with electric 
motors 
 - other vehicles with sp ark-ignition engine and 
 crank mechanism:   
8703 21 - - of a cylinder capacity not exceeding 
 1,000 cm3:   
8703 21 10 00 - - - new cm3 cylinder capacity 0.102 
8703 21 90 - - - used: cm3 cylinder capacity   
8703 21 90 10 - - - - less than 5 years cm3 cylinder capacity  1.094 
8703 21 90 30 - - - - more than 5 years cm3 cylinder capacity  1.438 
8703 22 - - of a cylinder capacity 1,000-1,500 cm3: cm3 cylinder capacity   
8703 22 10 00 - - - new cm3 cylinder capacity  0.063 
8703 22 90 - - - used: cm3 cylinder capacity   
8703 22 90 10 - - - - less than 5 years cm3 cylinder capacity  1.367 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 147 - 
 
  HS code Product description Unit Excise duty 
8703 22 90 30 - - - - more than 5 years cm3 cylinder capacity  1.761 
8703 23 - - of a cylinder capacity 1,500-3,000 cm3:   
 - - - new:   
8703 23 11 - - - - Motor vehicles equipped for temporary 
 accommodation of people:   
8703 23 11 10 - - - - of a cylinder capacity 1,500-2,200 cm3 cm3 cylinder capacity 0.327 
8703 23 11 30 - - - - - of a cylinder capacity 2,200-3,000 cm3 cm3 cylinder capacity  1.316 
8703 23 19 - - - - other vehicles: cm3 cylinder capacity   
8703 23 19 10 - - - - - of a cylinder capacity 1,500-2,200 cm3 cm3 cylinder capacity  0.267 
8703 23 19 30 - - - - - of a cylinder capacity 2,200-3,000 cm3 cm3 cylinder capacity  0.276 
8703 23 90 - - - used:   
 - - - - of a cylinder capacity 1,500-2,200 cm3:   
8703 23 90 11 - - - - - less than 5 years cm3 cylinder capacity 1.643 
8703 23 90 13 - - - - - more than 5 years cm3 cylinder capacity  2.441 
 - - - - of a cylinder capacity 2,200-3,000 cm3: cm3 cylinder capacity   
8703 23 90 31 - - - - - less than 5 years cm3 cylinder capacity  2.213 
8703 23 90 33 - - - - - more than 5 years cm3 cylinder capacity  4.985 
8703 24 - - of a cylinder capacity exceeding 3,000 cm3: cm3 cylinder capacity   
8703 24 10 00 - - - new cm3 cylinder capacity  2.209 
8703 24 90 - - - used:   
8703 24 90 10 - - - - less than 5 years cm3 cylinder capacity 3.329 
8703 24 90 30 - - - - more than 5 years cm3 cylinder capacity 4.985 
 - other vehicles with compression-ignition 
 engine (diesel or semi-diesel):   
8703 31 - - of a cylinder capacity not exceeding 
 1,500 cm3:   
8703 31 10 00 - - - new cm3 cylinder capacity 0.103 
8703 31 90 - - - used: cm3 cylinder capacity   
8703 31 90 10 - - - - less than 5 years cm3 cylinder capacity  1.367 
8703 31 90 30 - - - - more than 5 years cm3 cylinder capacity  1.761 
8703 32 - - of a cylinder capacity not exceeding 1,500-
 2,500 cm3:   
 - - - new:   
8703 32 11 00 - - - - Motor vehicles equipped for temporary 
 accommodation of people cm3 cylinder capacity 0.327 
8703 32 19 00 - - - - other vehicles cm3 cylinder capacity 0.327 
8703 32 90 - - - used: cm3 cylinder capacity  
8703 32 90 10 - - - - less than 5 years cm3 cylinder capacity 1.923 
8703 32 90 30 - - - - more than 5 years cm3 cylinder capacity 2.441 
8703 33 - - of a cylinder capacity exceeding 2,500 cm3: cm3 cylinder capacity  
 - - - new:   
8703 33 11 00 - - - - Motor vehicles equipped for temporary 
 accommodation of people cm3 cylinder capacity 2.209 
8703 33 19 00 - - - - other vehicles cm3 cylinder capacity 2.209 
8703 33 90 - - - used:   
8703 33 90 10 - - - - less than 5 years cm3 cylinder capacity 2.779 
8703 33 90 30 - - - - more than 5 years cm3 cylinder capacity 4.715 
8703 90 - other vehicles:   
8703 90 10 00 - - transport vehicles equipped with electric 
 motors piece 109.129 
8703 90 90 00 - - other vehicles piece 109.129 
 Motor vehicles for transport of goods   
8704 Motor vehicles for transport of goods   
8704 10 - Dumpers designed for off-highway use:   
8704 10 10 - - with compression-ignition internal 
 combustion piston en gine (diesel or semi-
 diesel) or with spark-ignition engine:   WT/TPR/S/334/Rev.1 • Ukraine 
 
- 148 - 
 
  HS code Product description Unit Excise duty 
8704 10 10 10 - - - of loading capacity 75 tonnes cm3 cylinder capacity 0.016 
8704 10 10 90 - - - others cm3 cylinder capacity 0.016 
8704 10 90 - - other vehicles   
8704 10 90 10 - - - dumpers with the weight not exceeding 
 5 tonnes cm3 cylinder capacity 0.01 
8704 10 90 90 - - - others cm3 cylinder capacity 0.01 
 - other, with compressi on-ignition internal 
 combustion piston en gine (diesel or semi-
 diesel)    
8704 21 - - GVW not exceeding 5 tonnes   
 - - - - of a cylinder capacity exceeding 
 2,500 cm3:   
8704 21 31 00 - - - - - new cm3 cylinder capacity 0.01 
8704 21 39 00 - - - - - used  cm3 cylinder capacity  0.02 
 - - - - of a cylinder capacity not exceeding 
 2,500 cm3:   
8704 21 91 00 - - - - - new cm3 cylinder capacity 0.01 
8704 21 99 00 - - - - - used  cm3 cylinder capacity 0.02 
8704 22 - - GVW exceeding 5 tonnes but not exceeding 
 20 tonnes   
8704 22 91 00 - - - - new cm3 cylinder capacity 0.013 
8704 22 99 00 - - - - used  cm3 cylinder capacity 0.026 
8704 23 - - GVW exceeding 20 tonnes   
8704 23 91 00 - - - - new cm3 cylinder capacity 0.016 
8704 23 99 00 - - - - used  cm3 cylinder capacity 0.033 
 - Other, with spark-ignition internal 
 combustion piston engine   
8704 31 - - GVW not exceeding 5 tonnes   
 - - - - of a cylinder capacity exceeding 
 2,800 cm3   
8704 31 31 00 - - - - new cm3 cylinder capacity 0.01 
8704 31 39 00 - - - - used  cm3 cylinder capacity 0.02 
 - - - - of a cylinder capacity not exceeding 
 2,800 cm3:   
8704 31 91 00 - - - - - new cm3 cylinder capacity 0.01 
8704 31 99 00 - - - - - used  cm3 cylinder capacity 0.20 
8704 32 - - GVW exceeding 5 tonnes   
8704 32 91 00 - - - - new cm3 cylinder capacity 0.13 
8704 32 99 00 - - - - used  cm3 cylinder capacity 0.026 
 Bodies (including cabs), for motor 
vehicles of heading 8703   
8707 Bodies (including cabs),  for the motor vehicles 
of headings 8701 to 8705:   
8707 10 - For the vehicles of heading 8703:   
8707 10 10 - - for industrial as sembly purposes:    
8707 10 10 10 - - - complete piece 218 
8707 10 10 20 - - - uncomplete piece 218 
8707 10 90 - - other:   
8707 10 90 10 - - - used for less than 5 years piece 872 
8707 10 90 20 - - - used for more than 5 years piece 872 
8707 10 90 90 - - - others piece 872 
 Motorcycles  piece  
8711 10 00 00 Motorcycles (including mopeds) and bicycles 
with auxiliary motor with an internal 
combustion engine with crank mechanism of 
cylinder capacity not exceeding 50 cm3  cm3 cylinder capacity 0.062 
8711 20 Motorcycles (including mopeds) and bicycles 
with auxiliary motor with an internal combustion engine with crank mechanism of cylinder capacity exceeding 50 cm
3 but not 
exceeding 250 cm3 cm3 cylinder capacity 0.062 
8711 30 Motorcycles (including mopeds) and bicycles 
with auxiliary motor, with or without sidecars; 
sidecars: with an internal combustion engine 
with crank mechanism of cylinder capacity 
exceeding 250 cm3 but not exceeding 500 cm3 cm3 cylinder capacity 0.062 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 149 - 
 
  HS code Product description Unit Excise duty 
8711 40 00 00 Motorcycles (including mopeds) and bicycles 
with auxiliary motor, with or without sidecars, with piston engine ignition crank mechanism of cylinder capacity exceeding 500 cm
3 but not 
exceeding 800 cm3  cm3 cylinder capacity 0.443 
8711 50 00 00 Motorcycles (including mopeds) and bicycles 
with auxiliary motor, with or without sidecars, 
with piston engine ignition crank mechanism 
of cylinder capacity exceeding 800 cm3 cm3 cylinder capacity 0.447 
8711 90 00 00 Motorcycles (including mopeds) and bicycles 
with auxiliary motor, with or without sidecars, other than those with piston engine ignition crank mechanis m; sidecars piece 22 
 Trailers    
8716 10 99 00 Trailers for temporary accommodation in 
campgrounds, trailer-type houses over 3,500 kg, except for those that can be folded piece 109 
271600 00 00 Electricity % 3.2 
Source: Chapter 6 (Articles 212-230) of the Tax Code of Ukraine No. 2755-VI of 2 December 2010, amended 
on 9 July 2015.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 150 - 
 
  Table A3. 3 Major state-owned enterprises 
Major state 
enterprises Import/Export of goods Trade on 
behalf of 
the State 
(Yes/No) State 
stake State-sanctioned 
trading monopoly 
Ukrspyrt SE Export of ethyl spirits No 100% Yes (only ethyl 
spirits) 
Naftogaz of Ukraine 
NJSC Export/import of oil and gas 
products and transportation 
services Yes 100% Yes (for import of 
natural gas) 
State Food and Grain Corporation of Ukraine PJSC Export/import of grain and grain 
products No 100% No 
Ukragroleasing NJSC Organization and control over 
leasing operations in agro-
industrial complex that are 
performed pursuant to 
the Agreements, concluded by 
the state leasing fund; 
Organization of authorized 
servicing of agricultural 
machinery, tractors, automobiles 
and equipment; Organization of 
trade for carrying out 
settlements for supplied 
agricultural machinery, tractors, 
automobiles, equipment and 
spare parts No 100% No 
National Power 
Company Ukrenergo SE Management of state power 
stations; No trading activities No 100% No 
National Nuclear 
Energy Generating 
Company 
Enerogoatom SE Import and export of nuclear 
materials, electricity No 100% No 
Ukrinterenergo Export/import of electric energy Yes 100% No 
Ukrspetzexport Trading subsidiary of 
Ukroboronprom. Export and 
import of products and services, 
intended for military and special 
purposes Yes 100% Yes 
Urkzaliznytsia, the 
State Administration of Railway Transport of Ukraine Transport services No 100% N/A
a 
Ukrainian State 
Centre of specialized 
carriages exploitation 
"Ukrspetzvagon" Subsidiary "Ukrzaliznytsia"; 
Rendering of transport-dispatch 
services in course of 
transportation of export, import, 
transit and other consignments No 100% No 
Broadcasting, 
Radiocommunications & Television Concern Broadcasting on televisions and 
radio programs No  N/A
a 
Ukrposhta SE Postal connection No 100% N/Aa 
Nadra Ukrainy NJSC Geological exploration 
 No 100% N/Aa 
a N/A – is not engaged in international trade in goods. 
Source: WTO document WT/ACC/UKR/152, 25 January 2008 (updated).  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 151 - 
 
  Table A3. 4 Energy goods subject to state regulation of prices  
Description of goods 
subject to price (tariff) 
regulation Measure Enforcing 
authority Normative Acts/ period of application (if 
applicable) 
Regulated natural gas 
prices for heat energy producers for the production of heat energy for religious organizations and/or for the provision of heating and hot water supply to the population Controlled 
prices Cabinet of 
Ministers of Ukraine Resolution of the Cabinet of Ministers No. 758 "on 
Approval of the Regulation on Imposing Specific Obligations on Certain Natural Gas Market Participants to Ensure th e Public Interests During 
the Functioning of the Natural Gas Market (Relations in the Transitional Period)" of 1 October 2015 
Marginal retail prices for 
natural gas for 
household consumers 
and religious 
organizations  Marginal 
retail prices Cabinet of 
Ministers of 
Ukraine Resolution of the Cabinet of Ministers No. 758 "on 
Approval of the Regulation on Imposing Specific 
Obligations on Certain Natural Gas Market 
Participants to Ensure th e Public Interests During 
the Functioning of the Natural Gas Market (Relations 
in the Transitional Period)" of 1 October 2015 
Tariffs for electricity 
consumed by the population for domestic (household) needs and retail electricity tariffs for industrial consumers Retail tariffs NEURC - Resolution of the Cabinet of Ministers No. 1548 "on 
Establishment of Powers of the Executive Power Authorities and Executive Authorities of City Councils Regarding Price (Tariff) Regulations" of 25 December 1996; - Resolution of the National Energy Regulatory Commission No. 498 "on Approval of the Procedure for Application of Electricity Tariffs" of 23 April 2012; - Resolution of the NEURC No. 220 "on the Establishment of Tariffs for Electricity Sold to the Public" of 26 February 2015; - Resolution of the National Energy Regulatory Commission No. 707 "on Approving the Procedure for Calculation of Common Retail Tariffs for Electricity Sold to Each Class of Consumers Except for Citizens, Settlements an d Outdoor Lighting at the 
Territory of Ukraine" of 26 September 2005 
Tariffs for electricity and 
heat energy produced by 
CHP plants, TPP, NPP and 
by installations with use 
of nonconventional or 
renewable energy 
sources  Tariff 
setting NEURC - Resolution of the National Energy Regulatory 
Commission No. 896 "on Approval of the Procedure 
of Calculating Tariffs for Electricity and Heat 
Produced by CHP plants, T PP, NPP and Cogeneration 
Plants and by Installations with Use of 
Nonconventional or Renewable Energy Sources" of 
12 October 2005;  
- Resolution of the National Energy Regulatory 
Commission No. 898 "on Approval of the Procedure 
for Review and Approval of Tariffs for Licensees of 
the Electricity and Heat Energy Production" of 
12 October 12 2015; 
- Resolution of the Cabinet of Ministers No. 293 "on 
Stimulation of Natural Gas Replacement in Heat 
Supply Sector" of 9 July 2014;  
- Resolution of the Cabinet of Ministers No. 453 "on 
Stimulation of Natural Gas Replacement within Heat 
Energy Production for State- and Local-Financed 
Institutions and Organizations" of 
10 September 2014; 
- Resolution of the National Energy Regulatory 
Commission No. 1421 "on Approval of the 
Establishment, Review and Termination of the 
'Green' Tariff for Business Entities" of 
2 November 2015;  
- Resolution of the National Energy Regulatory 
Commission No. 895 "on Approval of Guidelines for 
the Establishment of Tariffs for Electric Energy 
Produced by Hydroelectric Power Stations and 
Pumped Storage Power Plants" of 12 October 2005 WT/TPR/S/334/Rev.1 • Ukraine 
 
- 152 - 
 
  Description of goods 
subject to price (tariff) 
regulation Measure Enforcing 
authority Normative Acts/ period of application (if 
applicable) 
Tariffs for heat energy, 
its production, transportation and supply Tariff 
setting NEURC Resolution of the Cabinet of Ministers No. 869 "on 
Approving the Procedure for Establishment of Tariffs for Heat Energy, its Production, Transportation and Supply, Centralized Heating and Hot Water Supply" of 1 June 2011 
Source: National Energy and Utilities Regulatory Commission. WT/TPR/S/334/Rev.1 • Ukraine 
 
- 153 - 
 
  Table A3. 5 Energy services subject to state regulation of tariffs  
Description of the services subject to price 
regulation Normative Acts 
Tariffs for transportation of natural gas, oil, 
petroleum products, am monia and ethylene 
substances supplied to Ukrainian consumers through major pipelines - Resolution of the National Energy Regulatory Commission 
 No. 369 "on Approval of the Procedure for Establishment  and Revision of Tariffs fo r Transmission, Distribution, 
 Supply, Injection, Storage and Selection of Natural Gas" as 
 of 3 April 2013; - Resolution of the Cabinet of Ministers No. 1548 "on  Establishment of Powers of the Executive Power Authorities  and Executive Authorities of City Councils Regarding Price 
 (Tariff) Regulations" of 25 December 1996 
Tariffs for the storage and transportation of 
natural gas through distribution circuits and 
supply of natural gas - Resolution of the National Energy Regulatory Commission 
 No. 369 "on Approval of the Procedure for Establishment 
 and Revision of Tariffs fo r Transmission, Distribution, 
 Supply, Injection, Storage and Selection of Natural Gas" as 
 of 3 April 2013;  
- Resolution of the Cabinet of Ministers No. 1548 "on 
 Establishment of Powers of the Executive Power Authorities 
 and Executive Authorities of City Councils Regarding Price 
 (Tariff) Regulations" of 25 December 1996 
Tariffs for electric energy transmission through 
transmission and transnational electric power grids Resolution of the National Energy Regulatory Commission 
No. 563 "on Approval of Methodology for Calculating Tariffs for Electric Energy Transmissi on Through Transmission and 
Transnational Electric Power Grids and Central Supervisory Control of United Power Grid Services" of 4 May 2006 
Tariffs for electricity transmission through local 
grids and tariff for electricity supply Resolution of the National Energy Regulatory Commission 
No. 564 "on Approval of the Provisional Methodology for 
Calculating Retail Tariff for the Consumed Electricity, Tariff 
for Electricity Transmission Through Local Grid and Tariff for 
Electricity Supply" of 6 May 1998 
Tariffs for services on centralized water supply 
and water discharge - Resolution of the Cabinet of Ministers No. 869 "on 
 Approving the Procedure for Establishing Tariffs for Heat  Energy, its Production, Transportation and Supply,  Centralized Heating and Hot Water Supply  Discharge" of 1 June 2011; - Resolution of the National Energy Regulatory Commission  No. 253 "on Approving the Procedure for Establishing 
 Tariffs for Heat Energy, its Production, Transportation and 
 Supply, Centralized Heating and Hot Water Supply" of 29  November 2013
 
Tariffs for services on centralized cold water 
supply and water discharge (with the use of 
plumbing systems) - Resolution of the Cabinet of Ministers No. 869 "on 
 Approving the Procedure for Establishing Tariffs for  Heat 
 Energy, its Production, Transportation and Supply, 
 Centralized Heating and Hot Water Supply 
 Discharge (with the use of plumbing systems)" of 
 1 June 2011;  
- Resolution of the National Energy and Utilities Regulatory 
 Commission No. 13 "on Approval of the Procedure for 
 Establishing Tariffs for Servic es on Centralized Cold Water 
 Supply and Water Discharge (with the use of plumbing 
 systems)" of 15 January 2015 
Tariffs for central heating and central hot water 
supply - Resolution of the Cabinet of Ministers No. 869 "on 
 Approving the Procedure for Establishing Tariffs for Heat  Energy, its Production, Transportation and Supply,  Centralized Heating and Hot Water Supply " of 1 June 
2011;  - Resolution of the National Commission for State Regulation  of Public Utilities No. 766 "on Approval of the Procedure for  Establishing Tariffs for Ce ntral Heating and Central Hot 
 Water Supply" of 20 June 2014 
Note: All tariffs are set by the National Energy and Utilities Regulatory Commission. 
Source: National Energy and Utilities Regulatory Commission.  WT/TPR/S/334/Rev.1 • Ukraine 
 
- 154 - 
 
  Table A4. 1 Ukraine's major exported pr oducts by partner, 2008, 2011 and 2014 
(US$ million, % of total agriculture) 
  2008  2011 2014  
Agriculturea 10,891  12,842 16,754  
Subtotal for top 20b 8,690 (79.8%)  10,587 (82.4%) 14,638 (87.4%)  
     
1. HS1512 Sunflower-seed, safflower or 
 cotton-seed oil and fractions 1,616.8  3,146.1  3,554.3  
 1. India 41.8 (2.6%) 919.1 (29.2%) 1,354.7 (38.1%) 
 2. EU28 620.9 (38.4%) 624.3 (19.8%) 680.9 (19.2%) 
 3. China 0 93.2 (3%) 329.7 (9.3%) 
2. HS1005 Maize (corn) 670.2  1,982.7  3,350.7  
 1. EU28 325.4 (48.6%) 642.9 (32.4%) 1,545.9 (46.1%) 
 2. Egypt 22.4 (3.3%) 449.1 (22.7%) 393.6 (11.7%) 
 3. China 0  0  330.6 (9.9%) 
3. HS1001 Wheat and meslin 1,605.2  1,070.3  2,290.8  
 1. Egypt 231.9 (14.4%) 100.9 (9.4%) 650.6 (28.4%) 
 2. EU28 544.0 (33.9%) 360.3 (33.7%) 208.5 (9.1%) 
 3. Morocco 8.7 (0.5%) 10.1 (0.9%) 113.3 (4.9%) 
4. HS2306 Oil-cake and other solid residues 279.4  533.6  927.7  
 1. EU28 105.5 (37.8%) 278.1 (52.1%) 594.4 (64.1%) 
 2. Belarus 97.1 (34.8%) 98.5 (18.5%) 144.4 (15.6%) 
 3. Turkey 20.2 (7.2%) 67.1 (12.6%) 60.5 (6.5%) 
5. HS1205 Rape or colza seeds 1,257.6  630.5  871.2  
 1. EU28 1,098.8 (87.4%) 587.0 (93.1%) 579.2 (66.5%) 
 2. Pakistan 53.1 (4.2%) 0 183.9 (21.1%) 
 3. United Arab Emirates 6.8 (0.5%) n.a. 47.6 (5.5%) 
6. HS1003 Barley 1,405.3  537.6  841.9  
 1. Saudi Arabia 599.5 (42.7%) 385.7 (71.8%) 542.2 (64.4%) 
 2. Turkey 22.3 (1.6%) 0.1 (0%) 69.2 (8.2%) 
 3. Iran 238.1 (16.9%) 21.4 (4%) 49.1 (5.8%) 
7. HS1201 Soya beans 72.8  468.7  703.1  
 1. EU28 36.2 (49.7%) 206.3 (44%) 273.0 (38.8%) 
 2. Turkey 18.7 (25.7%) 38.0 (8.1%) 199.0 (28.3%) 
 3. Egypt 0 60.7 (13%) 96.7 (13.8%) 
8. HS1806 Chocolate and other food 
 preparations containing cocoa 488.6  639.4  288.7  
 1. Russian Federation 287.4 (58.8%) 391.2 (61.2%) 88.3 (30.6%) 
 2. Belarus 15.1 (3.1%) 23.4 (3.7%) 28.6 (9.9%) 
 3. EU28 13.8 (2.8%) 21.4 (3.3%) 25.5 (8.8%) 
9. HS0207 Meat and edible offal, of the 
 poultry 11.1 79.0 276.1 
 1. Iraq 0 0.9 (1.1%) 54.0 (19.6%) 
 2. EU28 0.0 (0.2%) 0.0 (0%) 51.8 (18.8%) 
 3. Kazakhstan 9.1 (82.5% ) 38.4 (48.6%) 30.8 (11.1%) 
10. HS2402 Cigars, cheroots, cigarillos and 
 cigarettes, of tobacco or of tobacco 
 substitutes 170.7  193.6  251.9  
 1. Georgia 48.2 (28.3%) 62.3 (32.2%) 87.4 (34.7%) 
 2. Azerbaijan 11.6 (6.8%) 20.8 (10.8%) 64.4 (25.6%) 
 3. Rep. of Moldova 50.8 (29.7%) 63.5 (32.8%) 42.8 (17%) 
11. HS1905 Bread, pastry, cakes, biscuits 
 and other bakers' wares 203.1  281.3  220.7  
 1. Kazakhstan 47.2 (23.2% ) 51.5 (18.3%) 47.9 (21.7%) 
 2. Russian Federation 68.7 (33.8%) 99.4 (35.3%) 46.7 (21.2%) 
 3. Rep. of Moldova 18.8 (9.2%) 23.1 (8.2%) 20.1 (9.1%) 
12. HS2009 Fruit juices (including grape 
 must) and vegetable juices 81.7  78.4  178.5  
 1. EU28 13.6 (16.6%) 12.5 (15.9%) 140.3 (78.6%) 
 2. Russian Federation 44.3 (54.2%) 54.2 (69.2%) 24.5 (13.7%) 
 3. Belarus 8.0 (9.8%) 4.4 (5.6%) 6.6 (3.7%) WT/TPR/S/334/Rev.1 • Ukraine 
 
- 155 - 
 
    2008  2011 2014  
13. HS1704 Sugar confectionery (including 
 white chocolate), not containing cocoa 122.6  190.5  123.9  
 1. Azerbaijan 17.1 (14%) 17.2 (9%) 18.7 (15.1%) 
 2. EU28 4.6 (3.7%) 12.8 (6.7%) 17.8 (14.4%) 
 3. Kazakhstan 34.3 (28%) 21.7 (11.4%) 14.2 (11.5%) 
14. HS0402 Milk and cream 207.9  95.1  121.1  
 1. Kazakhstan 16.9 (8.1%)  7.9 (8.3%) 20.7 (17.1%) 
 2. Turkmenistan 5.1 (2.5%) 5.8 (6.1%) 11.3 (9.3%) 
 3. Bangladesh 6.1 (2.9%) 3.9 (4.1%) 10.5 (8.7%) 
15. HS1901 Malt extract; food preparations 
 of flour, groats, meal, starch or malt 
 extract 15.4  25.6  120.1  
 1. Russian Federation 0.1 (0.7%) 2.3 (8.8%) 72.6 (60.5%) 
 2. Kazakhstan 5.0 (32.4%) 7.7 (30%) 14.9 (12.4%) 
 3. Turkmenistan 0.4 (2.7%) 2.4 (9.4%) 6.9 (5.8%) 
16. HS0406 Cheese and curd 402.6  445.0  120.1  
 1. Russian Federation 331.5 (82.3%) 390.8 (87.8%) 79.1 (65.9%) 
 2. Kazakhstan 58.0 (14.4%) 41.1 (9.2%) 20.3 (16.9%) 
 3. Belarus 0.1 (0%) 0  9.8 (8.2%) 
17. HS2106 Food preparations not elsewhere 
 specified or included 38.9  65.1  108.3  
 1. Russian Federation 0.8 (2.1%) 4.8 (7.4%) 54.0 (49.8%) 
 2. Kazakhstan 0.3 (0.8%) 22.2 (34.1%) 21.9 (20.2%) 
 3. Azerbaijan 16.0 (41.2%) 11.5 (17.7%) 7.8 (7.2%) 
18. HS0407 Birds' eggs, in shell, fresh, 
 preserved or cooked 20.2  52.4  99.6  
 1. Iraq 0.1 (0.3%) 18.0 (34.4%) 61.4 (61.7%) 
 2. United Arab Emirates 0.0 (0%) 0.1 (0.3%) 11.9 (12%) 
 3. Syria 1.3 (6.3%) 0.2 (0.3%) 8.4 (8.4%) 
19. HS1507 Soya-bean oil and its fractions 12.1  44.3  95.5  
 1. EU28 4.8 (39.6%) 30.2 (68.2%) 56.1 (58.7%) 
 2. India 0 0 9.3 (9.7%) 
 3. Iran 0 0 6.1 (6.4%) 
20. HS0409 Natural honey 8.3  27.8  93.2  
 1. EU28 6.8 (82.7%) 15.6 (56.1%) 66.2 (71%) 
 2. USA 0.2 (2.5%) 0.7 (2.6%) 21.6 (23.2%) 
 3. Turkey 0.2 (1.9%) 0.4 (1.6%) 2.4 (2.6%) 
Note: 0 refers to no trade. 
n.a. Not applicable. a Agriculture is based on WTO definition. 
b Products in the table are identified according to 2014 values. 
Source: WTO Secretariat's calculations , based on UNSD Comtrade database. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 2 Ukraine's major imported products by partner, 2008, 2011 and 2014 
(US$ million, % of total agriculture) 
  2008  2011 2014  
Agriculturea 5,821  5,846 5,460  
Subtotal for top 20b 3,183 (54.7%)  3,276 (56%) 3,289 (60.2%)  
    
1. HS0805 Citrus fruit, fresh or dried 190.0  267.9 319.1  
 1. Turkey 67.0 (35.3%) 113.2 (42.3%) 161.6 (50.6%) 
 2. EU28 26.8 (14.1%) 58.7 (21.9%) 58.3 (18.3%) 
 3. Egypt 38.6 (20.3%) 47.2 (17.6%) 38.8 (12.2%) 
2. HS1005 Maize (corn) 103.7  167.0 313.3  
 1. EU28 66.1 (63.7%) 136.1 (81.5%) 261.1 (83.3%) 
 2. Serbia 3.0 (2.9%) 3.0 (1.8%) 28.0 (8.9%) 
 3. USA 25.2 (24.3%) 11.5 (6.9%) 12.4 (3.9%) 
3. HS2401 Unmanufactured tobacco; 
 tobacco refuse 282.9  331.8 275.2  
 1. Brazil 65.8 (23.3%) 86.4 (26%) 68.5 (24.9%) 
 2. EU28 73.6 (26%) 58.2 (17.5%) 49.4 (17.9%) 
 3. India 23.1 (8.2%) 38.9 (11.7%) 38.4 (14%) 
4. HS2106 Food preparations not 
 elsewhere specified or included 269.4  229.0 252.9  
 1. EU28 157.3 (58.4%) 130.6 (57%) 159.4 (63%) 
 2. Russian Federation 67.1 (24.9%) 54.6 (23.9%) 44.8 (17.7%) 
 3. USA 23.8 (8.8%) 15.2 (6.6%) 16.2 (6.4%) 
5. HS2309 Preparations of a kind used in 
 animal feeding 162.7  209.8 224.7  
 1. EU28 130.7 (80.4%) 149.2 (71.1%) 167.3 (74.5%) 
 2. Russian Federation 25.1 (15.4%) 38.5 (18.3%) 24.1 (10.7%) 
 3. China 0.3 (0.2%) 15.2 (7.3%) 17.9 (8%) 
6. HS2208 Undenatured ethyl alcohol; 
 spirits, liqueurs and other spirituous 
 beverages 148.2  216.3 216.1  
 1. EU28 60.2 (40.6%) 126.1 (58.3%) 110.7 (51.2%) 
 2. Georgia 33.3 (22.5%) 27.1 (12.5%) 22.2 (10.3%) 
 3. Areas, n.e.s. 0  0  16.9 (7.8%) 
7. HS0803 Bananas, including plantains, 
 fresh or dried 139.3  152.6 212.1  
 1. Ecuador 135.0 (96.9%) 136.4 (89.4%) 195.3 (92.1%) 
 2. Costa Rica 2.6 (1.9%) 8.0 (5.2%) 15.5 (7.3%) 
 3. Colombia 1.1 (0.8%) 4.8 (3.1%) 0.5 (0.2%) 
8. HS2101 Extracts, essences and 
 concentrates, of coffee, tea or maté 217.7  273.8 188.1  
 1. EU28 120.7 (55.4%) 129.1 (47.2%) 92.6 (49.2%) 
 2. Brazil 49.8 (22.9%) 57.1 (20.9%) 37.0 (19.7%) 
 3. Russian Federation 2.1 (1%) 20.6 (7.5%) 33.7 (17.9%) 
9. HS1206 Sunflower seeds, whether or 
 not broken 60.6 108.5 165.0  
 1. USA 16.6 (27.5%) 30.0 (27.7%) 50.2 (30.4%) 
 2. EU28 28.3 (46.8%) 38.9 (35.8%) 43.9 (26.6%) 
 3. Turkey 7.3 (12%) 24.9 (23%) 42.5 (25.7%) 
10. HS1511 Palm oil and its fractions 418.9  236.2 154.1  
 1. Indonesia 226.0 (54%) 167.4 (70.9%) 126.7 (82.2%) 
 2. Malaysia 178.6 (42.6%) 62.1 (26.3%) 26.2 (17%) 
11. HS1806 Chocolate and other food 
 preparations containing cocoa 141.2  169.4 148.1  
 1. Russian Federation 85.9 (60.9%) 101.0 (59.6%) 80.4 (54.3%) 
 2. EU28 51.7 (36.6%) 64.1 (37.8%) 63.4 (42.8%) 
 3. Switzerland 0.9 (0.7%) 1.5 (0.9%) 1.2 (0.8%) 
12. HS0902 Tea, whether or not flavoured 120.4  150.7  123.4  
 1. Sri Lanka 35.8 (29.7%) 62.4 (41.4%) 37.0 (30%) 
 2. Russian Federation 62.2 (51.6%) 38.6 (25.6%) 29.6 (24%) 
 3. United Arab Emirates 3.3 (2.7%) 2.2 (1.5%) 14.9 (12.1%) 
13. HS2402 Cigars, cheroots, cigarillos 
 and cigarettes, of tobacco or of  tobacco substitutes 79.1
 71.5 117.1  
 1. Russian Federation 52.2 (66%) 48.6 (68%) 48.8 (41.7%) 
 2. EU28 8.8 (11.1%) 17.0 (23.8%) 33.5 (28.6%) 
 3. Areas, n.e.s. 0 0 11.1 (9.5%) 
 4. Kazakhstan 0 0.0 (0%) 10.4 (8.9%) WT/TPR/S/334/Rev.1 • Ukraine 
 
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    2008  2011 2014  
14. HS0901 Coffee, whether or not 
 roasted or decaffei nated; coffee husks 
 and skins 72.7 127.7 107.6  
 1. EU28 47.3 (65%) 68.0 (53.3%) 55.7 (51.8%) 
 2. Russian Federation 14.6 (20.1%) 36.3 (28.5%) 23.7 (22.1%) 
 3. Viet Nam 1.0 (1.4%) 3.2 (2.5%) 6.6 (6.1%) 
15. HS2204 Wine of fresh grapes, 
 including fortified wines 81.3 105.8 95.5 
 1. EU28 21.9 (26.9%) 44.9 (42.4%) 52.8 (55.3%) 
 2. Georgia 20.4 (25.1%) 23.2 (21.9%) 21.1 (22.1%) 
 3. Rep. of Moldova 32.9 (40.5%) 22.4 (21.2%) 7.6 (8%) 
16. HS2403 Other manufactured tobacco 
 and manufactured tobacco substitutes 95.6 74.3 89.9 
 1. Russian Federation 83.8 (87.6%) 57.6 (77.5%) 77.6 (86.3%) 
 2. EU28 5.2 (5.5%) 14.8 (19.9%) 9.1 (10.1%) 
17. HS0203 Meat of swine, fresh, chilled 
 or frozen 416.1  160.6 80.1  
 1. EU28 312.3 (75%) 91.1 (56.8%) 38.0 (47.5%) 
 2. Brazil 86.4 (20.8%) 59.7 (37.2%) 26.9 (33.6%) 
 3. USA 10.9 (2.6%) 4.5 (2.8%) 6.5 (8.2%) 
18. HS2103 Sauces and preparations 
 therefor; mixed condiments and mixed  seasonings; mustard flour and meal  and prepared mustard 73.4
 72.6 74.8  
 1. EU28 56.4 (76.8%) 56.0 (77.1%) 57.2 (76.4%) 
 2. Russian Federation 13.8 (18.8%) 10.8 (14.8%) 11.7 (15.7%) 
 3. China 0.7 (1%) 1.0 (1.4%) 1.6 (2.2%) 
19. HS0406 Cheese and curd 53.0  68.0 67.5  
 1. EU28 23.1 (43.5%) 38.8 (57%) 52.7 (78.1%) 
 2. Russian Federation 29.6 (55.8%) 26.3 (38.7%) 11.9 (17.7%) 
 3. Belarus 0.2 (0.3%) 1.3 (2%) 1.3 (2%) 
20. HS1801 Cocoa beans, whole or 
 broken, raw or roasted 56.4 82.9 64.8  
 1. Ghana 0 34.9 (42.1%) 38.4 (59.3%) 
 2. Cote d'Ivoire 16.1 (28.5%) 47.7 (57.5%) 26.4 (40.7%) 
Note: 0 refers to no trade. 
a Agriculture is based on WTO definition. 
b Products in the table are identified according to 2014 values. 
Source: WTO Secretariat's calculations, based on UNSD Comtrade database.  WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 3 Main energy suppliers to Ukraine, 2008-14 
(US$ million) 
 2008 2009  2010  2011  2012 2013 2014  
Coal        
 World 2,134 795 1,782 2,761 2,637 1,981 1,769 
 Russian Federation 1,496 535 1,206 1,714 1,621 1,306 1,136 
 United States 345 113 419 831 793 498 323 
 Kazakhstan 216 127 129 169 164 89 100 
 Australia 28 1 0 0.001 0 1 95 
 Other 49 19 27 48 59 88 115 
Electric energy        
 World 73 1 1 1 6 2 4 
 Russian Federation 73 1 1 1 5 2 4 
 Republic of Moldova 0.01 0.01 0.01 0.01 1 0.01 0.01 
Gas        
 World 9,439 7,979 9,393 14,046 14,025 11,538 5,695 
 Russian Federation 247 4,398 9,393 12,361 14,003 10,685 3,940 
 Germany 0 0 0 0 22 347 976 
 Hungary 0 0 0 0 0 250 449 
 Norway 0 0 0 0 0 0 301 
 Turkmenistan 5,610 696 0 618 0 0 0 
 Uzbekistan 1,852 1,577 0 530 0 0 0 
 Kazakhstan 1,730 1,309 0 536 0 0 0 
 Other 0 0 0 0 0 256 28 
Oil (crude)        
 World 4,514 2,990 4,171 4,272 1,236 630 147 
 Russian Federation 4,224 2,600 3,138 3,440 547 398 131 
 Kazakhstan 74 134 132 239 689 232 16 
 Azerbaijan 0 256 900 569 0 0.1 0 
 Other 215 0 2 24 0 0 0.003 
Note: Coal (HS 2701 and 2702); electric energy (HS 2716); gas (HS 271121); and oil (HS 2709). 
 0 refers to no trade. 
Source: UNSD Comtrade database. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 4 Structure of Ukra ine's industrial sector, 2014 
 Number of 
enterprises Volume of sales 
(goods, services) 
units % UAH billion % 
Industry  42,187 100 1,547 100 
Mining and quarrying 1,408  3.3 175 11.3 
 Mining of coal and lignite 103 0.2 31 2 
 Extraction of crude petroleum and natural gas 110 0.3 53 3.4 
 Mining of metal ores 46 0.1 77 5 
 Other mining and quarrying 1,037 2.4 12 0.8 
 Mining support service activities 112 0.3 2 0.1 
Manufacturing 35,878  85.1 995 64.4 
 Food products 4,886 11.6 267 17.3 
 Beverages 633 1.5 38 2.5 
 Tobacco products 9 0 32 2 
 Textiles 547 1.3 5 0.3 
 Wearing apparel 1,825 4.3 5 0.3 
 Leather and related products 397 1 3 0.2 
 Wood and products of wood and cork, except furniture; 
 manufacture of articles of straw and plaiting materials 2,949 7 14 0.9 
 Paper and paper products 936 2.2 22 1.4 
 Printing and reproduction of recorded media 1,810 4.3 9 0.6 
 Coke and refined petroleum products 123 0.3 52 3.4 
 Chemicals and chemical products 1,325 3.1 53 3.5 
 Basic pharmaceutical products and pharmaceutical 
 preparations 233 0.6 16 1 
 Rubber and plastic products 2,009 4.7 28 1.8 
 Other non-metallic mineral products 2,900 6.9 40 2.6 
 Basic metals 533 1.3 242 15.6 
 Fabricated metal produc ts, except machinery and 
 equipment 3,091 7.3 24 1.6 
 Computer, electronic and optical products 792 1.9 9 0.6 
 Electrical equipment 907 2.2 23 1.5 
 Machinery and equipment n.e.c. 2,126 5 39 2.5 
 Motor vehicles, trailers and semi-trailers 284 0.7 12 0.8 
 Other transport equipment 351 0.8 30 1.9 
 Furniture 1,401 3.3 10 0.6 
 Other manufacturing 874 2.1 3 0.2 
 Repair and installation of machinery and equipment 4,937 11.7 19 1.3 
Electricity, gas, steam and air conditioning supply 1,490  3.5 353 22.8  
 Electricity, gas, steam and air conditioning supply 1,490 3.5 353 22.8 
Water supply, sewerage, waste management and 
remediation activities 3,411  8.1 24 1.5  
 Water collection, treatment and supply 1,561 3.7 8 0.5 
 Sewerage 208 0.5 2 0.1 
 Waste collection, treatment and disposal activities;  
 materials recovery 1,604 3.8 14 0.9 
 Remediation activities and other waste management 
 services 38 0.1 0 0 
Note: Excluding the Crimea. 
Source: State Statistics  Service of Ukraine. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 5 List of compulsory types of insurance  
1) medical insurance;  
2) the personal insurance of medical and pharmace utical employees (except for those who work in 
 establishments and organizations which are financed from the State Budget of Ukraine) in case of HIV in 
 carrying out their duties; 
3) personal insurance of workers of departmental (except for those who work in establishments and 
 organizations which are financed from the State Budget  of Ukraine) and rural fire prevention and members 
 of volunteer fire brigades; 
4) insurance of athletes high categories; 
5) life and health insurance of specialists in veterinary medicine; 
6) personal insurance agai nst accidents on transport; 
7) aviation insurance of civil aviation; 
8) liability insurance of marine carrier and artist work s associated with the maintenance of maritime transport 
 on compensation for damages caused by the pass engers, baggage, mail and cargo, other users to sea 
 transport and to third parties; 
9) insurance of civil liabil ity of owners of vehicles; 
10) insurance of water transport;  
11) civil liability insurance of a nuclear plant operator  for the nuclear harm whic h can be caused due to a 
 nuclear incident; 
12) insurance of workers (except for those who work in  establishments and organizations which are financed 
 from the State Budget of Ukraine) that take part in providing psyc hiatric aid, including for persons 
 suffering from mental disorders; 
13) insurance of civil liability of the managing subjects for the harm which can be caused by fires and accidents 
 at high-risk facilities, including fire objects an d objects, managing activity on which can cause 
 environmental, sanitary and epidemiological character; 
14) liability insurance of investors, including for the ha rm inflicted on an enviro nment, health of people, 
 production distribution agreement, unless otherwise provided by the agreement; 
15) insurance of property risks for pr oduction distribution agreements in the cases stipulated by the Law of 
 Ukraine "on Production-Sharing Agreements";  
16) insurance of financial responsibility, health and li fe of the temporary admini strator, liquidator of the 
 financial institution and the employees of the central organ of executive power, which realizes state 
 financial policy, which determined by addressing the state's particip ation in the bank capitalization; 
17) insurance of property risks at indu strial developing oil and gas fields in the cases stipulated by the Law of 
 Ukraine "on oil and gas"; 
18) insurance of medical and other employees of state-owned and communal health care institutions and 
public research institutions (exc ept for those who work in establis hments and organizations which are 
financed from the State Budget of Ukraine) in case of  infectious diseases associ ated with performing their 
professional duties in high-risk conditions  of activators of infectious diseases; 
19) insurance of liability for export ers and persons responsible for dispos al (surgical removal) of hazardous 
wastes, for damages which can be caused to human health, property and the environment during the transboundary transportation and recycling (surgical removal) of hazardous waste;  
20) insurance of space agencies (ground infrastructure),  the list of which is approved by the Cabinet of 
 Ministers of Ukraine upon the submission from the ce ntral body of the executive power, which provides 
 formation of the state policy in  the field of space activities; 
21) insurance of public liability of the space activity; 
22) insurance of objects of space activities (space in frastructure) which is the pr operty of Ukraine for the 
 risks associated with the preparation for launching sp ace technology at Baikonur, launch and exploitation 
 of it in space; 
23) insurance of liability for risks associated with the preparation for launching spac e technology at Baikonur, 
 launch and exploitation of it in space; 
24) dangerous cargo transporter liability insurance against occurrence of negative consequences while 
 transporting hazardous cargo; 
25) professional liability insurance for individuals whose activity may cause harm to third parties on the list
 established by the Cabinet of Ministers of Ukraine; 
26) liability insurance for dog owners (in the dog breeds list made by the Cabinet of Ministers of Ukraine) 
 against damage which can be caused to third parties;  
27) public liability insurance of citizens of Ukraine, wh o own or other legitimate possession of weapons, for the 
 harm which can be caused to third parties or their pr operty as a result of possession, storage and use of       
 these weapons; 
28) insurance (except for those that ar e used for the purposes of agricultur al enterprises) in case of damage, 
 destruction, forced slaughter, from disease, natural disasters and accidents in such cases and in 
 accordance with the list of animals, fixe d by the Cabinet of Ministers of Ukraine; 
29) insurance of liability of the subjects of tourist activiti es for the harm inflicted on life or health of tourist or 
 its property;  
30) insurance of liability  of marine shipowner; 
31) insurance lines and equipment transmitters of electr icity from being damaged due to the impact of natural 
 disasters or man-made disasters and illegal actions of third parties;  
32) insurance of liability of manufacturers (contrac tors) for production of animal origin, veterinary 
preparations, substances for dama ge caused to third parties; WT/TPR/S/334/Rev.1 • Ukraine 
 
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  33) insurance of mortgaged property against risks of  accidental destruction,  accidental damage or 
 deterioration; 
34) property insurance, tr ansferred as a concession; 
35) insurance of public liability of the managing subjec ts for the harm which can be caused to the environment 
 or health of people during storage and ap plication of pesticides  and agrochemicals; 
36) insurance of public liability of en tities for the harm which can be caus ed to third parties as a result of 
 construction of industrial structures; 
37) insurance of property risks manual subsoils during  the pilot and industrial extraction and use (methane) 
 from coal deposits; 
38) insurance of civil and legal liability private notary. 
Source: Information provided by the Ukrainian authorities. WT/TPR/S/334/Rev.1 • Ukraine 
 
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  Table A4. 6 Overview of Ukrainian Sea Ports, 2013-14 
Ports  Turnover (2013; Mt) Turnover (2014; Mt) Main goods 
trans-shipped 
(2014) Total State-owned 
terminals % of 
total Total State-
owned 
terminals % of 
total 
Odessa region 83.7 25.9  31 90.2 25.9 29   
Odessa 23.2 no 
trans-shipment - 24.6 - - Grains, containers, 
ferrous metals, oil 
products, ore, 
chemicals 
Illichivsk 16.5 10.1 61 17.6 10.5 60 Grains, ore, bulk 
cargo, ferrous 
metals, oil 
products, containers 
Yuzhny 43.4 15.2 35 47.4 14.8 31 Ore, grains, coal, 
chemicals, 
vegetable oil, bulk 
cargo 
Bilhorod-Dnistrovskiy 0.7 0.7 100 0.6 0.6 100 Wood 
Mykolayiv and 
Kherson regions  30.3 4.5 15 31.7 3.9 12   
Mykolayiv 20.3 no 
trans-shipment - 20.8 - - Grain, ore, ferrous 
metals, coal, vegetable oil 
Oktyabrsk  5.6 1.8 33 7 2.4 0 Grains, ferrous 
metals, chemicals, 
coal, bulk cargo 
Kherson 4.1 2.3 57 3.9 1.4 37 Grains, bulk cargo, 
ferrous metals, construction materials, chemicals 
Skadovsk 0.3 0.3 98 0.1 0.1 93 Construction 
materials 
Danube ports  5.6 3.3  60 4.6 3.7 81   
Reni 2.8 0.6 21 1.5 0.6 44 Grains, chemicals, 
bulk cargo, oil 
products 
Ust-Dunaysk 0.04 0.04 100 0.1 0.1 100 Grains 
Izmayil 2.8 2.7 99 3.1 3 98 Coal, ore, ferrous 
metals 
Azov Sea ports 17.7 16.6  94 16.2 15.1 93   
Berdyansk 2.2 2 90 3.2 3 93 Grains, ore, 
construction 
materials, coal, 
coke 
Mariupol 15.5 14.6 95 13 12.1 93 Ferrous metals, 
coal, ore, construction materials, grain 
Total 137.3 50.3 37 142.8  48.6 34   
Source: Information provided by the authorities. 
__________