WT/REG315/1 /Rev.1  
 
26 September  2013 
(13-5136) Page: 1/66 
Committee on Regional Trade Agreements    
 
 FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN UKRAINE  AND THE EFTA STATES  
(GOODS AND SERVICES ) 
Report by the Secretariat  
Revision  
This report, prepared for the consideration of the Free Trade Agreement between 
Ukraine and the EFTA States has been drawn  up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The report has been drawn up 
in accordance with the rules and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trade Agreements (W T/L/671).  
Any technical questions arising from this  report may be addressed to 
Mr. Peter Milthorp (tel: +41 22 739 5016).  Any statistical questions arising from this 
report may be addressed to Ms. Rowena Cabos (tel: +41 22 739 5185).   
 
 
 WT/REG315/1 /Rev.1  
 
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  TABLE OF CONTENTS  
 
Page 
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Overview  ................................ ................................ ................................ ....................  4 
1.2   Merchandise trade  ................................ ................................ ................................ ....... 4 
1.3   Trade in services and investment  ................................ ................................ ..................  6 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  9 
2.1   Background Information  ................................ ................................ ...............................  9 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  10 
3.1   Import duties and charges, and quantitative res trictions ................................ .................. 10 
3.1.1    General provisions  ................................ ................................ ................................ ...10 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 11 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 14 
3.1.3. 1   EFTA ................................ ................................ ................................ ................... 14 
3.1.3.2    Ukraine  ................................ ................................ ................................ ................ 18 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....22 
3.2   Import licensing.  ................................ ................................ ................................ ........ 22 
3.3   Rules of origin  ................................ ................................ ................................ ............ 22 
3.4   Export duties and charges, and quantitative restrictions  ................................ .................. 24 
3.5   Regulatory provisions on trade in goods  ................................ ................................ ........ 25 
3.5.1    Standards  ................................ ................................ ................................ ............... 25 
3.5.1.1    Sanitary an d phytosanitary measures  ................................ ................................ ......25 
3.5.1.2    Technical barriers to trade  ................................ ................................ ..................... 25 
3.5.2    Safeguard mechanisms  ................................ ................................ ............................ 25 
3.5.2.1    Global safeguards  ................................ ................................ ................................ .25 
3.5.2.2   Bilateral safeguards  ................................ ................................ ............................... 25 
3.5.2.3    Balance of Payments  ................................ ................................ ............................. 26 
3.5.3    Anti-dumping and countervailing measures  ................................ ................................ .26 
3.5.4    Subsidies and State -aid ................................ ................................ ............................ 26 
3.5.5    Customs -related procedures ................................ ................................ ...................... 27 
3.5.6    Trade Facilitation  ................................ ................................ ................................ .....27 
3.5.7    Other regulations  ................................ ................................ ................................ .....28 
3.6   Sector -specific provisions on trade in goods  ................................ ................................ ...28 
4   PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ....... 28 
4.1   Scope and definitions  ................................ ................................ ................................ ..28 
4.2   Denial of benefits  ................................ ................................ ................................ .......28 
4.3   General provisions on trade in se rvices  ................................ ................................ ......... 29 
4.3.1    Market access  ................................ ................................ ................................ ......... 29 
4.3.2    National and MFN treatment  ................................ ................................ ...................... 29 WT/REG315/1 /Rev.1  
 
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  4.3.3    Commercial presence  ................................ ................................ ............................... 29 
4.3.4    Movement of natural pers ons ................................ ................................ .................... 29 
4.4   Liberalization commitments  ................................ ................................ ......................... 30 
4.4.1    Ukraine  ................................ ................................ ................................ .................. 30 
4.4.2    Iceland  ................................ ................................ ................................ ................... 31 
4.4.3    Liechtenstein  ................................ ................................ ................................ ........... 33 
4.4.4    Norway ................................ ................................ ................................ ................... 35 
4.4.5    Switzerland  ................................ ................................ ................................ ............. 37 
4.5   Regulatory provisions  ................................ ................................ ................................ ..40 
4.5.1    Domestic regulation  ................................ ................................ ................................ .40 
4.5.2    Recognition  ................................ ................................ ................................ ............. 40 
4.5.3    Subsidies  ................................ ................................ ................................ ................ 40 
4.5.4    Safeguards  ................................ ................................ ................................ ............. 41 
4.5.5    Other  ................................ ................................ ................................ ..................... 41 
4.6   Sector specific provisions on trade in services  ................................ ................................ 41 
4.6.1    Financial Services  ................................ ................................ ................................ ....41 
4.7   Telecommunication Services  ................................ ................................ ........................ 41 
5   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  42 
5.1   Transparency  ................................ ................................ ................................ ............. 42 
5.2   Current payments and capital movements  ................................ ................................ .....42 
5.3   Exceptions  ................................ ................................ ................................ ................. 42 
5.4   Accession and Withdrawal ................................ ................................ ............................ 42 
5.5   Institutional framework  ................................ ................................ ............................... 43 
5.6   Dispute settlement  ................................ ................................ ................................ .....43 
5.7   Relationship with other agreements concluded by the Parties  ................................ ........... 44 
5.8   Investment  ................................ ................................ ................................ ................ 46 
5.9   Government procurement  ................................ ................................ ............................ 48 
5.10   Intellectual property rights  ................................ ................................ ......................... 50 
5.11   Competition policy  ................................ ................................ ................................ ....52 
ANNEX 1  ................................ ................................ ................................ ........................  53 
ANNEX 2  ................................ ................................ ................................ ........................  63 
 WT/REG315/1 /Rev.1  
 
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Key Facts  
 
Parties to the Agreemen t:  
 
Ukraine and the EFTA Member States (Iceland, Liechtenstein, Norway 
and Switzerland).  
 
Date of Signature:   24 June 2010  
 
Date of Entry into Force:  1 June  2012 
 
Date of Notification:   18 June 2012  
 
Full implementation:  EFTA States, July 2012,  
     Ukraine 2022   
 
 
 
1  TRADE ENVIRONMENT  
1.1  Overview  
1.1.  The Parties to the Free Trade Agreement between Ukraine and the EFTA States ("the 
Agreement") are Ukraine, and Iceland, Liechtenstein, Norway and Switzerland ("EFTA States").  
The Agreement is EFTA's 24th Agreement  notified to the WTO and Ukraine's 16th Agreement.  
1.2  Merchandise trade  
1.2.  With a combined GDP of US$1,159  billion, in 2011, the EFTA States ' total merchandise trade 
was valued at US$703,332  million (exports at US$399,419 million and imports at 
US$303,91 3 millio n); Ukraine's total merchandise exports were US$68,460 million and imports 
82,594 million in 2011, with a GDP of US$165,245 million.   
1.3.  In 2011 EFTA was Ukraine's 9th largest source of imports, at US$ 1.1 billion (1.3% of global 
imports).  EFTA was Ukraine's 4 0th largest export market at US$131 million (0.2% of global 
exports).  The same year Ukraine was EFTA's 24th largest export destination at US$955 million 
(0.2% of global exports), and 36th largest source of imports at US$235 million (0.1% of global 
imports) .  
1.4.  Charts 1.1 and 1.2 below show merchandise trade (both global and bilateral) between 2000 
and 2011.  In terms of bilateral trade, t here has been a steady increase in EFTA's trade with 
Ukraine (both imports but especially EFTA exports to Ukraine) , with a d ip in 2009.  Exports to the 
world and to Ukraine from the EFTA States have consistently exceeded imports over the 11 year 
period reported.  Chart 1.2 below shows that Ukraine has run a consistent trade deficit globally 
since mid 2004, which narrowed in 2009 but was expanding again in 2011. Trade with the EFTA 
States is also in deficit, which grew in 2011.  WT/REG315/1 /Rev.1  
 
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  Chart 1.1 EFTA: Merchandise trade with world and Ukraine, 2000 -2011  
0246810
0100200300400500
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011US$ billionUS$ billion
Imports from  Ukraine
Exports to UkraineTotal imports
Total exportsLeft hand scale: Right hand scale:
Source: UNSD Comtrade database.
 
Source:  UNSD Comtrade database.  
 
 
Char t 1.2 Ukraine: Merchandise trade with world and EFTA, 2000 -2011  
0246810
020406080100
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011US$ billion US$ billion
Source: UNSD Comtrade database.Imports from EFTA
Exports to EFTATotal imports
Total exportsLeft hand scale: Right hand scale:
 
Source:  UNSD Comtrade database.  
 
1.5.  Chart 1.3 below shows the commodity structure of trade by HS section between the EFTA 
States and Ukraine over the period 2009 -2011.  Over the period, while Ukraine's top four global 
exports were base metals (32.8%), minerals (13.1%), machinery (10.9%) and vegetables (9.1%), 
EFTA's top four imports from Ukraine were vehicles (26.9%), chemicals (23%), prepared foods 
(8.2%) and precious stones (7%) thereby showing little similarity with Ukraine's global export 
structure. Of EFTA's top four global exports of minerals (27.7%), chemicals (22.6%), machinery 
(14.1) and optical  instruments (including clocks and watches)  (9.6%), two categories —chemicals 
and machinery (21.2% and 10.9% respectively) were also among the main  Ukraine's  four imports 
by HS Section (the other two  were a nimal products (28%), and precious st ones (17% ). WT/REG315/1 /Rev.1  
 
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  Chart 1.3 EFTA and Ukraine: product composition of merchandise trade, annual average 
(2009 -2011)  
27.7 
22.6 
14.1 9.6 6.1 4.5 3.2 2.3 9.9 
28.0 
21.2 
17.0 10.9 4.9 4.3 3.1 2.5 2.5 5.6 32.8 
13.1 
10.9 9.1 7.1 6.1 4.9 4.8 1.8 9.4 
19.6 
16.2 
11.3 
8.2 7.8 6.3 4.4 4.1 4.0 3.6 3.3 2.6 2.2 6.4 
35.4 
14.4 10.5 6.6 6.4 5.7 4.0 2.9 2.6 2.5 9.1 26.9 
23.0 
8.2 7.0 6.2 6.1 5.4 4.1 4.0 2.1 7.2 EFTA's imports from Ukraine
Ukraine's imports from EFTAPer cent
Total:  US$ 225million
Total:  US$ 890 millionTotal:  US$ 263 billion
Total: US$ 63 billionTotal:  US$ 53 billion
Total:  US$ 341 billionUkraine's global exports
EFTA's global exportsEFTA's global imports
Ukraine's global imports
VegetablesPrepared 
foods
Minerals
ChemicalsPlastics, 
rubberTextiles
Precious 
stonesMachinery
Vehicles OtherMiscellaneous
OpticalAnimal 
products
Fats and oilsWood and 
articles of 
wood
Base 
metalsWood pulp
 
 
1.3  Trade in services and investment  
1.6.  In 2011, EFTA's share of total global commercial services exports was 3.4%, while its share 
of total imports was 2.4%.1 Among the EFTA States, Switzerland, with total commercial services 
exports of US$93.8 billion and imports of US$44.9 billion was the world's 8th largest exporter and 
17th largest  importer , while Norway ranked 13th largest exporter and 1 6th largest importer (with  
total commercial services exports of US$48.8 billion and imports of US$46.4 billion) and Iceland 
was 59th largest exporter and 66th largest importer (total commercial services exports of 
US$2.9 billion, and imports of US$2.6 billion).  Table 1.1A below sho ws the evolution of EFTA's 
global trade in commercial services from 2006 to 2010.  In general exports tend to be dominated 
by travel and transport services although other business service exports are also important for 
Norway and Switzerland, while royaltie s and financial service exports are important sources of 
revenue for Switzerland.  Imports by EFTA of services are dominated by transport, travel and other 
business services as well as royalties for Switzerland. Bilateral trade between EFTA and Ukraine is 
relatively small (Table 1.2 below).  
1.7.  EFTA is a net FDI exporter to the world and to Ukraine although investment in Ukraine is  still 
relatively small (Table 1 .1B). 
                                                
1 EFTA's share is constructed by adding the shares of Iceland, Norway and Switzerland, as presented in 
the WTO Trade Profiles. Separate data for Liechtenstein is not available.  WT/REG315/1 /Rev.1  
 
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  Table 1.1A EFTA: Trade in commercial services w ith world, 2006 -2010  
in billion US$  
Iceland  Exports  Imports  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total commercial services  1.8 2.2 2.1 2.3 2.5 2.6 3.0 2.4 2.0 2.2 
Transportation services  0.8 1.0 0.9 1.1 1.2 0.8 0.9 0.8 0.7 0.6 
Travel  0.4 0.5 0.6 0.6 0.6 1.1 1.3 1.0 0.5 0.6 
Communication services  0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.1 
Construction  - - - 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Insurance services   0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 0.1 0.1 
Financial services  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Computer and information 
services  0.1 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Royalties and licence fees  0.0 0.0 0.0 0.2 0.2 0.0 0.0 0.0 0.1 0.1 
Other business services  0.4 0.5 0.5 0.4 0.4 0.5 0.6 0.5 0.5 0.7 
Personal, cultural and 
recreation services  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Norway  Exports  Imports  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total commercial services  33.3 40.4 44.8 38.4 46.9 31.9 39.5 44.6 36.7 43.8 
Transportation services  16.1 19.0 20.8 15.5 17.6 9.9 13.1 14.2 9.4 10.9 
Travel  3.6 4.2 4.7 4.0 4.6 11.5 14.0 13.9 12.3 14.6  
Communication services  0.4 0.6 0.8 0.7 0.7 0.3 0.4 1.1 0.9 1.1 
Construction  0.3 0.3 0.5 0.4 0.3 0.0 0.1 0.1 0.0 0.0 
Insurance services   0.3 0.3 0.2 0.2 0.3 0.2 0.2 0.1 0.1 0.0 
Financial services  0.8 1.0 1.4 1.6 1.6 0.9 1.1 1.1 1.2 0.9 
Computer and information 
services  1.4 1.1 2.2 2.6 3.6 1.3 1.7 1.7 1.6 2.3 
Royalties and licence fees  0.7 0.7 0.7 0.6 1.7 0.5 0.6 0.8 0.6 1.1 
Other business services  9.1 12.4 12.8 12.0 15.8 6.0 7.0 10.0 9.6 12.2 
Personal, cultural and 
recreation services  0.4 0.5 0.6 0.5 0.7 0.6 0.6 0.7 0.6 0.6 
Switzerland  Exports  Imports  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total commercial services  54.8 65.8 77.2 76.0 83.3 23.5 27.9 30.8 33.9 34.6 
Transportation services  4.5 5.6 6.6 5.5 5.6 3.1 3.6 4.2 3.6 3.9 
Travel  10.8 12.2 14.4 14.1 15.0 9.2 10.1 10.9 10.9 11.1 
Communication services  1.1 1.1 1.2 1.3 1.4 0.8 0.8 1.0 1.0 1.1 
Construction   -   -   -   -   -   -   -   -   -   -  
Insurance servi ces  3.7 4.9 5.9 5.6 4.9 0.4 0.6 0.7 0.8 0.9 
Financial services  15.6 19.3 19.2 16.1 15.8 1.3 1.8 2.1 1.9 1.7 
Computer and information 
services   -   -   -   -   -   -   -   -   -   -  
Royalties and licence fees  8.0 9.3 11.4 14.9 16.4 7.4 9.7 10.4 14.4 14.9 
Other business services  9.7 11.9 16.6 16.4 22.3 1.0 1.1 1.3 0.8 0.7 
Personal, cultural and 
recreation services  0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.1 0.1 0.1 
 
-: No available data.  
 
Source:  OECD  and WTO Statistics database . WT/REG315/1 /Rev.1  
 
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  Table 1.1B EFTA : Foreign direct investment with world and Ukraine, 2006 -2010  
in billion US$  
Iceland  Outward  Inward  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total FDI  world  13.0 25.2 9.4 10.2 11.5 7.7 16.5 9.2 8.6 11.8 
Stocks  Ukraine  - 0.0 0.0 0.0 0.0 - - - - - 
Total FDI  world  5.6 10.2 -4.2 2.3 -2.4 3.9 6.8 0.9 0.1 0.2 
Flows Ukraine  - 0.0 0.0 0.0 0.0 - - - - - 
Norway  Outward  Inward  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total FDI  world  118.4  155.2  145.1  168.9  188.0  97.6 132.4  118.6  148.3  174.6 
Stocks  Ukraine  C 1.2 0.8 0.7 0.0 - C 0 0 - 
Total FDI  world  20.7 10.4 20.4 19.2 23.3 10.5 8.0 10.2 16.6 16.8 
Flows Ukraine  C C 0.4 0.0 -0.2 - - 0.0 0.0 0 
Switzerland  Outward  Inward  
2006  2007  2008  2009  2010  2006  2007  2008  2009  2010  
Total FDI  world 569.4  652.3  723.8  864.9  1,032.8  268.9  353.3  447.5  499.6  617.7  
Stocks  Ukraine  0.9 1.1 0.7 1.1 1.4 C C C C C 
Total FDI  world  75.9 51.0 45.3 26.4 79.3 43.7 32.4 15.1 28.9 32.6 
Flows Ukraine  0.5 0.2 0.4 0.3 0.3 C C C C C 
 
-: No available data.  
C Confidential . 
 
Source:  OECD . 
 
1.8.  Table 1.2 below shows Ukraine's total services trade and investment during the period 
2009-2011. Ukraine's total services exports were US$18 .8 billion ( 23th in global rankings) and 
imports US$ 13.9 billion ( 32nd globally).  Global e xports and imports of services are dominated by  
transport, travel and other business services with financial services, also a key import.  Bilateral 
trade with EFTA is relatively small.   
1.9.  Global inward FDI continued to grow, reaching US$65 .2 billion in 2011, w ith global exports of 
FDI reaching US$ 8 .2 billion. EFTA inward FDI stocks in Ukraine reached US$1 .1 billion in 2011, 
with FDI outward stocks reaching US$9 .2 million in 2011.  Ukraine is a net recipient of FDI (based 
on stocks).   
Table 1.2 Ukraine: Trade in commercial services and investment with EFTA and world, 
2009 -2011  
in billion US$  
Service Item  World  EFTA*  
Exports  Imports  Exports  Imports  2009  
2010  
2011  
2009  
2010  
2011  
2009  
2010  
2011  
2009  
2010  
2011  
Comme rcial services 
(excluding government 
services)  13.3 16.5 18.8 11.1 12.1 13.9 0.3 0.5 0.8 0.2 0.2 0.2 
Transportation services  6.3 7.8 9.0 3.5 4.1 4.9 0.2 0.3 0.6 0.0 0.0 0.0 
Travel  3.6 3.8 4.3 3.3 3.7 4.5 0.0 0.0 0.0 0.0 0.0 0.0 
Communication services  0.4 0.5 0.6 0.2 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Construction  0.2 0.2 0.3 0.1 0.1 0.2 0.0 0.0 0.0 0.0 0.0 0.0 
Insurance services    0.0 0.0 0.0 0.1 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 
Financial services  0.4 0.5 0.3 1.3 1.1 1.0 0.0 0.0 0.0 0.0 0.0 0.0 
Computer and 
information services  0.3 0.4 0.7 0.2 0.2 0.3 0.0 0.0 0.0 0.0 0.0 0.0 
Royalties and licence 
fees 0.1 0.1 0.1 0.6 0.7 0.7 0.0 0.0 0.0 0.0 0.0 0.0 
Other business services  1.9 2.9 3.4 1.5 1.7 1.9 0.1 0.1 0.2 0.1 0.1 0.1 
Personal, cultural and 
recreation  services  0.1 0.1 0.1 0.2 0.2 0.2 0.0 0.0 0.0 0.0 0.0 0.0 WT/REG315/1 /Rev.1  
 
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   World  EFTA*  
 Outward  Inward  Outward  Inward  
 
2009  
2010  
2011  
2009  
2010  
2011  
2009  
2010  
2011  
2009  
2010  
2011  
Total FDI stocks  7.3 8.0 8.2 52.0 58.0 65.2 0.01 0.01 0.0092 1.0 0.97 1.07 
Total FDI flo ws 0.2 0.7 0.2 4.8 6.5 7.2 - - - - - - 
 
* Iceland, Norway, Switzerland and Liechtenstein.  
 
Source:  Ukraine authorities and UNCTADStat (FDI with world).  
 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Free Trade Agreement between Ukrai ne and the EFTA Member States was signed on 
24 June 2010. It was notified to the WTO under Article XXIV:7(a) of GATT 1994 and Article V:7 of 
GATS following the entry into force of the Agreement on 1 June 2012 . The text of the Agreement 
is available, togeth er with its Annexes, on the Parties' official websites:  
EFTA : http://efta.int/free -trade/free -trade -agreements/ukraine.aspx  
 
Ukraine:  http://zakon.rada.gov.ua/go/998_456 (in Ukrainian ) 
 
2.2.  The Agreement is composed of 10 Chapters, 15 Annexes and a Protocol. (See Box 2.1).  
Box 2.1 Contents of the Agreement  
Preamble  
Chapter 1  General provi sions 
Chapter 2  Trade in goods  
Chapter 3  Trade in services  
Chapter 4  Investment  
Chapter 5  Protection of intellectual property  
Chapter 6  Government procurement  
Chapter 7  Competition  
Chapter 8  Institutional provisions  
Chapter 9  Dispute Settlement  
Chapter 10  Final provisions  
Annexes  Title 
Annex I  Excluded products  
Annex II  Processed agricultural products  
Annex III  Fish and other marine products  
Annex IV  Customs duties on imports  
Annex V  Trade facilitation  
Annex VI  Mandate of the Sub -Committee  on Rules of Origin, Customs 
Procedures and Trade Facilitation  
Annex VII  Schedules of Specific Commitments  
Annex VIII  List of MFN Exemptions  
Annex IX  Financial Services  
Annex X  Telecommunication Services  
Annex XI  Reservations  
Annex XII  Reservations by the Kingdom of Norway  
Annex XIII  Protection of Intellectual Property  
Annex XIV  Standards for Procurement Systems  
Annex XV  Covered Entities  
Protocol  Protocol on Rules of Origin  
Source:  The Agreement and related annexes.  WT/REG315/1 /Rev.1  
 
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  2.3.  In addition to the Agreement , the Parties also negotiated bilateral Agreements on Agriculture 
(AA) between the individual EFTA Member States and Ukraine which form an integral part of the 
Agreement. Pursuant to Article 1.4.2, the Norwegian territory of Svalbard is excluded from the 
provisions of the Agreement except for trade in goods.  
2.4.  The Agreement and its bilateral AAs aim to establish a free trade area between the 
EFTA States and Ukraine. The objectives of the Agreement are described in Article 1.1 and are to 
liberalize trade in g oods according to Article XXIV of the GATT 1994, and Article V of the GATS; to 
substantially increase investment opportunities in the free trade area; to achieve further 
liberalization on a mutual basis of the government procurement markets of the Parties;  to promote 
competition in their economies, particularly as it relates to economic relations between the Parties; 
to ensure adequate and effective protection of intellectual property rights; and to contribute by the 
removal of barriers to investment to the  development and expansion of world trade.  
2.5.  Article 1.2 .1 provides that the Agreement covers trade relations between the individual EFTA 
States and Ukraine, but do es not cover the trade relations between the individual EFTA States, 
unless otherwise provide d in the Agreement. Switzerland represents the Principality of Lichtenstein 
in matters covered by the Agreement as a result of their Customs Union (Article 1.2.2). Article 1.5 
provides that the Parties are to ensure that respective central, regional and lo cal government and 
authorities and non -governmental bodies in the exercise of governmental powers delegated to 
such bodies will meet all obligations and commitments under the Agreement.  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitat ive restrictions  
3.1.1   General provisions  
3.1.  Chapter 2 on trade in Goods provides in Article 2.1 that the Chapter applies to: all products 
classified under Chapters 25 to 97 of the Harmonised System (excluding the products listed in 
Annex I to the Agreement); proce ssed agricultural products specified in Annex II to the 
Agreement, pursuant to the arrangements specified in that Annex; and fish and other marine 
products as specified in Annex III of the Agreement. As noted above the AAs form part of the 
instruments esta blishing a free trade area between EFTA and Ukraine. Annex I of the Agreement, 
referred to in Article 2.1.1(a) of the Agreement, sets out the list of "Excluded Products". Table 1 is 
the list of 13 items in respect of the EFTA States. The listed items are e xcluded from the coverage 
of Article 2.1 when imported into EFTA. Table 2 sets out 65 items in respect of Ukraine which are 
excluded from the coverage of Article 2 of the Agreement. Annex III of the Agreement, referred to 
in Article 2.1.1(c) of the Agreeme nt, concerns fish and other marine products. Article 1 of the 
Agreement provides that fish and other marine products listed in Table 1 to Annex III are covered 
by the Agreement, except as otherwise provided in the Annex. Table 1 lists 9 items, ranging from  
meat of whales, to soluble fish food used in fish feeding.  
3.2.  Article 2 of Annex III provides that upon entry into force of the Agreement, the Parties shall 
abolish customs duties and charges having equivalent effect on imports of products listed in 
Table  1 originating in the Parties, except as provided in Articles 3 and 4.  
3.3.  Annex II to the Agreement (referred to in Article 2.1.1(b)) provides in Article 1 that in order 
to take account of differences in the cost of agricultural raw materials incorporated into the 
products listed in Table 1 to Annex II, the Parties may levy, upon importation, a duty and apply 
measures upon export. Duties levied upon imports of those products may be based upon the 
difference between the domestic price and the world market price o f the agricultural raw materials 
incorporated into the concerned products. Article 5 of Annex II provides that the Parties shall 
periodically review the development of trade in the products listed in the Annex. The Parties shall 
also take into account arra ngements between the Parties and the EU and in the WTO in agreeing 
on possible changes to the product coverage in the Annex or measures applied.  
3.4.  Article 2.3.1 of the Agreement provides that upon entry into force of the Agreement, the 
Parties shall abolish all customs duties on imports of originating products covered by Article 2.1.1, 
except as otherwise provided in Annex IV to the Agreement, or as otherwise set out in Annex II 
(processed agricultural products) and no new customs duties on imports shall be i ntroduced. WT/REG315/1 /Rev.1  
 
- 11 - 
 
  Article 2.3.2 defines customs duties on imports, and notes that the definition does not include any 
charge imposed in conformity with Articles III and VIII of the GATT  1994.  
3.5.  Article 2.5.1 of the Agreement provides that the basic duty to which re ductions shall be 
applied for imports between the Parties shall be the MFN rate applied on 1 January 2009. 
Article  2.5.2 provides that any reductions in duties that take place on an erga omnes  basis prior to 
the entry into force of the Agreement shall repl ace the basic duties.  
3.6.  Iceland, Norway and Switzerland (including Liechtenstein) have concluded bilateral AAs with 
Ukraine . They apply to measures adopted or maintained in relation to originating2 agricultural 
products classified under HS Chapters 1 to 24 but not included in Annex II (processed agricultural 
products) or III (fish and other marine products) of the Agreement.  Under the AAs, tariffs are 
lowered to the specified levels upon entry into force for EFTA states3, and up to 2019 for Ukraine.  
Article 2 of Annex II (processed agricultural products) provides that the EFTA States shall accord 
to Ukrainian originating products (listed in Table 1 of the Annex) treatment no less favourable than 
that accorded to EU originating products. Article 3 provides tha t Ukraine shall accord to EFTA 
originating products (listed in Table  2 of the Annex) treatment no less favourable than that 
accorded to EU originating products. Article 4.1 of Annex II requires that EFTA States notify 
Ukraine of all measures applied under Article 1 prior to their entry into force. Article 4.2 requires 
both Ukraine and EFTA States to inform each other of changes in treatment accorded to the EU. 
Article 5 of Annex II establishes a regular consultation mechanism to review the development of 
trade in the products covered by the Annex.  
3.1.2   Liberalization of trade and tariff lines  
3.7.  Tables 3.1A to 3.1F below show liberalization of tariff lines under the Agreement by the 
Parties (Tables 3.1A -C for imports from Ukraine by EFTA States and 3.1D -F for import s by Ukraine 
from EFTA States).   
3.8.  In 2012 when the Agreement entered into force, 70.1% of Iceland's tariff (5 ,967 lines) was 
already duty free on an MFN basis, corresponding to 8.6% of imports from Ukraine in 2009-2011.4 
As a result of the Agreement in 2012  a further 2,030 lines became duty free for imports from 
Ukraine immediately, corresponding to 30.2% of imports from Ukraine in 2009 -2011.  520 lines 
remain dutiable, representing 61.2% of imports from Ukraine in 2009 -2011.   
Table 3.1A: Ic eland  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out period  Number of 
lines  % of total lines in 
Iceland's tariff 
schedule  Value of Iceland's 
imports from Ukraine 
(2009 -2011)  
in million $  % of Iceland's tot al 
imports from 
Ukraine, 2009 -2011  
MFN duty free (2012)  5,967  70.1 0.1 8.6 
2012 2,030  23.8 0.4 30.2 
Remain dutiable  520 6.1 0.9 61.2 
Total 8,517  100.0  1.4 100.0  
 
Note:  Based on the HS 2012 nomenclature.  
 
Source:  WTO Secretariat estimates based on data  provided by Iceland and the WTO -IDB database.  
 
3.9.  In the case of Norway, in 2012 when the Agreement entered into force, 83.5% (6,021 lines) 
were free on an MFN basis, representing 80.8% of Ukraine's exports to Norway in 2009-2011.5 
                                                
2 Per the Agreement (As provided by Artic le 4 of the AAs).  
3 "Free" in the case of Iceland. Note also that for some products Switzerland's tariff elimination 
commitment applies "within the limits of a tariff quota."  
4 Iceland's MFN applied tariff in 2011 contained 8,517 lines at the HS 8 -digit le vel, of which 94.86% 
(8,079 lines) have ad valorem  rates of duty. Of the remaining lines 385 have compound rates and 53 lines 
have specific rates of duty. As no ad valorem  equivalents are available, the Secretariat has used the 
ad valorem  parts of the comp ound duty rates in its calculations.  
5 Norway's MFN applied tariff in 2012 contained 7,207 lines at the HS 8 -digit level of which 88.65% 
(6,389 lines) carry ad valorem  duties. 817 lines carry specific rates of duty.  WT/REG315/1 /Rev.1  
 
- 12 - 
 
  After the entry into force  of the Agreement a further 417 lines became duty free for imports from 
Ukraine immediately, representing 6.4% of its imports from Ukraine.  Tariffs will remain on 
769 lines (10.7% of the tariff) , or 12.8% of Ukraine's exports to Norway in 2009 -2011.   
Table  3.1B: Norway  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out period  Number of 
lines  % of total lines in 
Norway's tariff 
schedule  Value of Norway's 
imports fro m Ukraine 
(2009 -2011)  
in million $  % of Norway's total 
imports from Ukraine 
2009 -2011  
MFN duty free (2012)  6,021  83.5 131.1  80.8 
2012 417 5.8 10.3 6.4 
Remain dutiable  769 10.7 20.8 12.8 
Total 7,207  100.0  162.2  100.0  
 
Note:  Based on the HS 2012 nomencl ature.  
 
Source:  WTO Secretariat estimates based on data provided by Norway and the WTO -IDB database.  
 
3.10.   Prior to the entry into force of the Agreement, 19.1% of Switzerland's tariff was already 
duty free on an MFN basis ( 1,582  lines), representing 14.7% of Ukraine's exports to Switzerland in 
2009-2011.6 With the entry into force of the Agreement, a further 5,398 lines became duty free 
(65% of lines in Switzerland's tariff schedule) representing 71.5% of Switzerland's imports from 
Ukraine during 2009 -2011.  Tariffs will remain on 1,436  lines (17.3% of the tariff) , representing 
13.8% of Ukraine's exports to Switzerland during 2009 -2011.  
Table 3.1C: Switzerland  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out period  Number of 
lines  % of total lines in 
Switzerland's tariff 
schedule  Value of Switzerland's 
imports from Ukraine  
(2009 -2011)  
in million $  % of Switzerland's total 
imports from Ukraine 
2009 -2011  
MFN duty free (2012)  1,582 19.1 9.1 14.7 
2012 5,281 63.6 44.0 71.5 
Remain dutiable  1,436 17.3 8.5 13.8 
Total 8,299  100.0  61.6 100.0  
 
Note:  MFN and preferential duties as of 01.06.2012.  
 Tariff lines subject to in -quota rates are excluded in the tariff line count.  
Based on the HS 2012 nomencla ture. 
 
Source:  WTO estimates based on data provided by Switzerland.  
 
3.11.   Prior to entry into force of the Agreement, 4,074 lines (38% of the tariff) in Ukraine's tariff 
were duty free on an MFN basis, representing 75.3% of Iceland's exports to Ukraine in 
2009-2011.7 As of entry into force of the Agreement in 2012 a further 3,307 lines (30.8% of the 
tariff) became duty free, representing 1.3% of Iceland's exports to Ukraine.  After 2022 (end of the 
implementation period for Ukraine) 1,749 lines will remain dutiab le (16.3 of the tariff) , 
representing 19.4% of Ukraine's imports from Iceland between 2009 -2011.  
                                                
6 Switzerland's MFN applied tariff in 20 11 contained 8,299 lines at the HS 8 -digit level of which 19.06% 
(1,582 lines) had ad valorem  rates of duty. The remaining 6,717 lines have specific rates of duty.  
7 Ukraine's tariff in 2012 contained 10,721 lines at the HS 10 -digit level. Of these 99.09% 
(10,623  lines) had ad valorem  rates of duty. The remaining 98 lines have specific rates of duty.  WT/REG315/1 /Rev.1  
 
- 13 - 
 
  Table 3.1D: Ukraine -Iceland  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines in 
Ukraine's tariff 
schedule  Value of Ukraine's 
imports from Iceland 
(2009 -2011)  
in million $  % of Ukraine's total 
imports from Iceland, 
2009 -2011  
MFN duty free (2012)  4,074  38.0 32.0 75.3 
2012 3,307  30.8 0.6 1.3 
2013 8 0.1 0.0 0.0 
2014 16 0.1 0.0 0.0 
2015 1,172  10.9 0.3 0.6 
2017 221 2.1 0.0 0.0 
2019 130 1.2 0.0 0.0 
2022 44 0.4 1.4 3.3 
Remain dutiable  1,749  16.3 8.2 19.4 
Total 10,721  100.0  42.5 100.0  
 
Note:  Based on the HS 2007 nomenclature.  
 
Source : WTO Secr etariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO -IDB. 
 
3.12.   Before the entry into force of the Agreement, the 4,074 duty -free lines in Ukraine's tariff 
represented 77.6% of Ukraine's imports from Norway (2009 -2011).  With the entry into force of 
the Agreement an additional 3,306 lines became duty -free, representing 5.6% of Ukraine's 
imports from Norway.  At the end of the implementation period 1,750 tariff li nes will remain 
dutiable  (16.3% of the tariff) , representing 10.1% of Ukraine's imports from Norway in 
2009-2011.   
Table 3.1E: Ukraine -Norway  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines in 
Ukraine's tariff 
schedule  Value of Ukraine's 
imports from Norway 
(2009 -2011)  
in million $  % of Ukraine's total 
imports from Norway 
2009 -2011  
MFN duty free (2012)  4,074  38.0 195.4  77.6 
2012 3,306  30.8 14.1 5.6 
2013 8 0.1 7.3 2.9 
2014 16 0.1 0.0 0.0 
2015 1,172  10.9 2.8 1.1 
2017 221 2.1 0.1 0.0 
2019 130 1.2 3.3 1.3 
2022 44 0.4 3.2 1.3 
Remain dutiable  1,750  16.3 25.5 10.1 
Total 10,721  100.0  251.8  100.0  
 
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO -IDB. 
 
3.13.   Before the entry into force of the Agreement, 4,074 MFN duty -free lines in Uk raine's tariff 
represented 41.4% of imports from Switzerland.  With the entry into force of the Agreement in 
2012, a further 3,295 lines became duty free for Switzerland, representing 47.4% of imports from 
Switzerland.  Upon completion of the implementation period 1,761 lines will remain dutiable for 
exports from Switzerland, amounting to 1.0% of imports from Switzerland by Ukraine in 
2009-2011.  WT/REG315/1 /Rev.1  
 
- 14 - 
 
  Table 3.1F: Ukraine -Switzerland  
Tariff elimination commitments under the Agreement and correspond ing average trade  
Duty phase -out 
period  Number 
of lines  % of total lines in 
Ukraine's tariff 
schedule  Value of Ukraine's 
imports from 
Switzerland  
(2009 -2011)  
in million $  % of Ukraine's total 
imports from 
Switzerland  
2009 -2011  
MFN duty free ( 2012)  4,074  38.0 235.5  41.4 
2012 3,295  30.7 269.6  47.4 
2013 8 0.1 2.2 0.4 
2014 16 0.1 5.1 0.9 
2015 1,172  10.9 23.4 4.1 
2017 221 2.1 8.1 1.4 
2019 130 1.2 19.0 3.3 
2022 44 0.4 0.0 0.0 
Remain dutiable  1,761  16.4 5.9 1.0 
Total 10,721  100.0  568.8  100.0  
 
Note:  Based on the HS 2007 nomenclature.  
 
Source : WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the WTO -IDB. 
 
3.1.3   Liberalization schedule  
3.1.3.1   EFTA  
3.14.   Table 3.2 and Chart 3.1 show Iceland's tariff elimination by HS Section and HS Chapter 
respectively.  All the products that remain dutiable once the Agreement is implemented are found 
in HS Sections I -IV (live animals and animal products, vegetable products, a nimal or vegetable 
fats and oils, and prepared food).   
Table 3.2: Iceland  
Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average %  Total No 
of lines  MFN 
2012  Number of 
duty-free lines  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2012  
I 7.5 868 630 32 206 29.7 
II 12.5 466 294 46 126 36.4 
III 0.0 109 105  4 - 
IV 9.5 1,081  557 340 184 33.5 
V 0.1 192 190 2   
VI 1.2 971 819 152   
VII 2.4 368 238 130   
VIII 5.4 123 25 98   
IX 1.9 218 158 60   
X 2.1 186 137 49   
XI 5.1 899 550 349   
XII 12.7 71 6 65   
XIII 3.5 192 110 82   
XIV 3.0 61 43 18   
XV 1.3 690 583 107   
XVI 2.2 1,113  836 277   
XVII 0.7 465 431 34   
XVIII 0.1 227 224 3   
XIX 5.9 24 6 18   WT/REG315/1 /Rev.1  
 
- 15 - 
 
  HS 
Section  MFN 
average %  Total No 
of lines  MFN 
2012  Number of 
duty-free lines  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2012  
XX 8.7 185 18 167   
XXI 1.3 8 7 1   
Total  4.4 8,517  5,967  2,030  520 32.6 
-: Contain specific duties.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
Based on the HS 2012 nomenclature.  
 
Source:  WTO Secr etariat estimates based on data provided by Iceland and the WTO -IDB database.  
 
3.15.   Chart 3.1 below shows that the highest average tariffs are found in HS Chapters 20 (59%) 
and 10-12, 17  and 23 (55%) . The remaining average tariffs correspond to the average MFN rates 
showing no additional liberalization on a preferential basis .  
Chart 3.1 Iceland: Average of dutiable rates, by HS Chapter  
0 5 10 15 20 25 30 35 40 45 50 55 6002040607101112*151617*18*1920212223
Preferential MFNHS Chapter  
Note: For the calculation of averages, specific rates are excluded and the ad valorem part of alternate rates are  included.
* HS chapter 15 contains specific duties for both MFN and preferential duties; HS chapters 18 and 19 contain specific 
duties only for the preferential rates.
Source: WTO Secretariat estimates, based on data provided by Iceland.Average rate of duty (%)
 
 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
* HS chapter 15 contains specific duties for both MFN and preferential duties; HS chapters 1 8 and 19 
contain specific  duties only for the preferential rates.  
 
Source:  WTO Secretariat estimates, based on data p rovided by Iceland.  
 
3.16.   Table 3.3 and Chart 3.2 below gives further details of Norway's tariff elimination 
commitments by HS Section and by HS Chapter respectively.  In 2012 Norway liberalized all its 
tariffs in Section XI and eliminated some tariffs in Sectio ns I-IV. Average tariffs on Sections I -IV 
range from 12.8% to 463.7%.  Section VI's average of dutiable lines is 337.1%.  These correspond 
to Chapters 1 -2, 4-8, 10 -12, 15 -23, 35 and 38.  Especially high final average duties (preferential WT/REG315/1 /Rev.1  
 
- 16 - 
 
  equivalent to MFN) ar e found in Chapters 1 (509.4%), 4 (349%), 35 (337.1%) and 12 (288%). In 
the case of Chapters 7, 15, 16, and 21 the average preferential tariff is lower than the 
corresponding MFN average showing some liberalization on a preferential basis for Ukraine.  
Chapters 2, 5, 8 -11, 17 -20, 22 and 38, contain specific duties only for which it is not possible to 
calculate average tariffs.  
Table 3.3 Norway: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average%  Total No 
of lines  MFN 
2012  Number of 
duty-free lines  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2012  
I 9.5 534 333 5 196 463.7  
II 19.7 590 248 73 269 129.2  
III 5.7 126 50 9 67 12.8 
IV 2.6 462 179 65 218 82.0 
V 0.0 191 191    
VI 1.1 948 929  19 337.1  
VII 0.0 303 303    
VIII 0.0 90 90    
IX 0.0 173 173    
X 0.0 172 172    
XI 2.8 932 667 265   
XII 0.0 62 62    
XIII 0.0 180 180    
XIV 0.0 54 54    
XV 0.0 662 662    
XVI 0.0 1,029  1029    
XVII 0.0 214 214    
XVIII 0.0 265 265    
XIX 0.0 24 24    
XX 0.0 189 189    
XXI 0.0 7 7    
Total  2.1 7,207  6,021  417 769 126.2  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
 Based on the HS 2012 nomenclature.  
 
Source:  WTO Secretariat estimates based on data provided by Norway and the WTO -IDB database.  
 WT/REG315/1 /Rev.1  
 
- 17 - 
 
  Chart 3.2 Norway: Average of dutiable rates, by HS Chapter  
0 50 100 150 200 250 300 350 400 450 500 55001*0204*050607*08*10*11121516*17*18*19*2021*222335*38
Preferential MFNHS Chapter  
* HS chapters 2; 5; 8; 10 -11; 17 -20; 22 and 38 contain specific duties only.
Source: WTO Secretariat estimates, based on data provided by Norway.Average rate of duty (%)
 
*  HS chapters 2; 5; 8; 10 -11; 17 -20; 22 and 38 contai n specific duties only.  
Source:  WTO Secretariat estimates, based on data provided by Norway.  
3.17.   Switzerland's tariff elimination under the Agreement covers all HS Sections.  After full 
implementation of the Agreement, immediately upon entry into force in 2012,  Switzerland will 
continue to maintain tariffs in HS Sections I -IV and VI.  As Switzerland's tariff is subject to specific 
rates of duty and ad valorem  rates equivalents were not available to the Secretariat, it is not 
possible to calculate the average fina l tariff on dutiable products.   
Table 3.4 Switzerland: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average%  Total No 
of lines  MFN 
2012  Number of 
duty-free lines  Remain 
dutiable  Avg. Fi nal 
Tariff 
(Dutiable)  2012  
I … 450 188 51 211 … 
II … 1045 218 144 683 … 
III … 197 46 8 143 … 
IV … 618 114 113 391 … 
V … 183 121 62   
VI … 1,012  407 597 8 … 
VII … 241 30 211   
VIII … 74 15 59   
IX … 131 15 116   
X … 178 24 154   
XI … 1,090  34 1,056    
XII … 60  60   
XIII … 159 2 157   
XIV … 61 7 54   
XV … 906 39 867   
XVI … 1,236  207 1,029    
XVII … 195 18 177   
XVIII … 251 55 196   
XIX … 26  26   
XX … 176 34 142   WT/REG315/1 /Rev.1  
 
- 18 - 
 
  HS 
Section  MFN 
average%  Total No 
of lines  MFN 
2012  Number of 
duty-free lines  Remain 
dutiable  Avg. Fi nal 
Tariff 
(Dutiable)  2012  
XXI … 10 8 2   
Total  … 8,299  1,582  5,281  1,436  … 
 
…: Not available : the majority of Switzerland's tariff is subject to specific duties for which ad valorem  
equivalents are not available.  
 
Note:  MFN and preferential duties as of 01.06.2012.  
Calculation excludes specific and in -quota rates.  
Based on the HS 2012 nomenclatur e. 
 
Source:  WTO estimates based on data provided by Switzerland.  
 
3.1.3.2   Ukraine  
3.18.   Table 3.5 shows Ukraine's tariff elimination under the Agreement covering all tariff lines.  
After full implementation of the Agreement, Ukraine  will maintain tariffs in HS Sections I -V, VI, 
VIII, XI and XVII, with average tariff ranging from 2.1 -10%.  Chart 3.3 shows that the highest 
average duty rates will remain in HS Chapters 7  (10.9% preferential rate compared to 14.9% 
MFN), 11(13.9% compared to 18.4%) , 17 (13.6% and 14.4%) , 23 (10.7% and 13.9%)  and 24  
(12.3% and 17.5%) . With the exception of Chapters 3, 63 and 87, the average preferential tariff is 
lower than the corresponding average MFN tariff showing that increased preferential access has 
been provided for imports from Iceland i n most chapters where full liberalization has not occurred.   
Table 3.5 Ukraine: Tariff elimination under the Agreement, by HS Section 
(Ukraine -Iceland)  
HS 
Section  MFN 
average 
% Total 
No of 
lines  MFN 
2012  Numbe r of duty -free lines  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2012  
2013  
2014  
2015  
2017  
2019  
2022  
I 7.0 853 286 5    4 19 32 507 9.3 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23 10    4 13  96 8.5 
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375  525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260  325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091  768 230   93      
XVI 2.8 1,744  821 512 6 4 335 64 2    
XVII 4.9 378 142 78   73 12 53  20 10.0 
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total  4.7 10,721  4,074  3,307  8 16 1,172  221 130 44 1,749  8.8 
 
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs unti l 2022 based on the Agreement.  WT/REG315/1 /Rev.1  
 
- 19 - 
 
  Chart 3.3 Ukraine: Average of dutiable rates, by HS Chapter (Ukraine -Iceland)  
05101520
01020304050607080910111215161718192021222324
05101520
29 33 35 38 41 43 52 63 87HS  01 -24
HS 25 -97Average rate of duty (%)  
HS Chapter
MFN Preferential
Source:  WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and the constructed preferential 
tariffs until 2022 based on the Agreement
Average rate of duty (%)  HS Chapter
 
Source:   WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and  the 
constructed preferential tariffs until 2022 based on the Agreement.  
3.19.   Table 3.6 sets out Ukraine's tariff elimination under the Agreement in respect of imports 
from Norway.  At the end of the implementation period Ukraine will retain duties on 
HS Section s I-IV, VI, VIII, XI and XVII.  Chart 3.4 shows that the highest remaining tariffs concern 
HS Chapters 7  (10.1% preferential average compared to 14.9% MFN average) , 11 (13.9% 
compared to 18.4%) , 17 (13.6% and 14.4%)  and 24  (12.3% and 17.5%) . As for Iceland,  with the 
exception of Chapters 3, 4, 64 and 87, final average preferential rates in all these Chapters are 
lower than their corresponding average MFN rates, showing increased preferential access provided 
by Ukraine for imports from Norway in Chapters wher e full liberalization has not occurred.  
Table 3.6 Ukraine: Tariff elimination under the Agreement, by HS Section 
(Ukraine -Norway)  
HS 
Section  MFN 
average 
% Total 
No of 
lines  MFN 
2012  Number of duty -free lines  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2012  
2013  
2014  
2015  
2017  
2019  
2022  
I 7.0 853 286 4    4 19 32 508 10.2 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23 10    4 13  96 8.5 
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375  525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260  325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091  768 230   93      
XVI 2.8 1,744  821 512 6 4 335 64 2    
XVII 4.9 378 142 78   73 12 53  20 10.0 WT/REG315/1 /Rev.1  
 
- 20 - 
 
  HS 
Section  MFN 
average 
% Total 
No of 
lines  MFN 
2012  Number of duty -free lines  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2012  
2013  
2014  
2015  
2017  
2019  
2022  
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total  4.7 10,721  4,074  3,306  8 16 1,172  221 130 44 1,750  9.0 
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Ag reement.  
Chart 3.4 Ukraine: Average of dutiable rates, by HS Chapter (Ukraine -Norway)  
05101520
01020304050607080910111215161718192021222324
05101520
29 33 35 38 41 43 52 63 87HS  01 -24
HS 25 -97Average rate of duty (%)  
HS Chapter
MFN Preferential
Source:  WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and the constructed preferential 
tariffs until 2022 based on the Agreement.
Average rate of duty (%)  HS Chapter
 
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and the 
constructed prefer ential tariffs until 2022 based on the Agreement.  
 
3.20.   Table 3.7 below shows Ukraine's tariff elimination under the Agreement covering all tariff 
lines.  After full implementation of the Agreement, Ukraine will maintain tariffs in HS Sections I -V, 
VI, VIII, XI and XVII, with average tariff ranging from 2.1 -10.4%.  Chart 3.5 shows that the 
highest average duty rates will remain in HS Chapters 7  (10.1% average preferential tariff 
compared to 14.9% MFN average tariff) , 11 (14% compared to 18.4%) , 17 (13.6% compared to 
14.4%) , 23 (10.7% compared to 13.9%)  and 24  (12.3% compared to 17.5%) . As for Iceland and 
Norway, Ukraine provides increased preferential access for imports from Switzerland for most 
HS Chapters except HS 2, 3, 63 and 87 even where full tariff liberaliz ation has not taken place.   
Table 3.7 Ukraine: Tariff elimination under the Agreement, by HS Section 
(Ukraine -Switzerland)  
HS 
Section  MFN 
average 
% Total 
No of 
lines  MFN 
2012  Number of duty -free lines  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2012  
2013  
2014  
2015  
2017  
2019  
2022  
I 7.0 853 286 3    4 19 32 509 10.4 
II 9.3 563 137 9    12   405 8.9 
III 9.0 146 23     4 13  106 8.2 WT/REG315/1 /Rev.1  
 
- 21 - 
 
  HS 
Section  MFN 
average 
% Total 
No of 
lines  MFN 
2012  Number of duty -free lines  
Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2012  
2013  
2014  
2015  
2017  
2019  
2022  
IV 9.5 901 95 35 1   77 43 6 644 8.8 
V 2.5 269 98 139   19 7  6   
VI 3.2 1,375  525 706 1  78    65 3.8 
VII 3.7 408 135 200  1 67 5     
VIII 5.8 156 17 67   60 4   8 2.1 
IX 0.8 214 178 36         
X 0.0 220 220          
XI 5.6 1,260  325 931       4 4.9 
XII 10.0 113  90   23      
XIII 6.8 292 28 105   134 25     
XIV 4.3 66 3 50   13      
XV 1.7 1,091  768 230   93      
XVI 2.8 1,744  821 512 6 4 335 64 2    
XVII 4.9 378 142 78   73 12 53  20 10.0 
XVIII 3.6 365 183 31  10 137 4     
XIX 6.2 69  37  1 31      
XX 5.8 231 83 36   109 3     
XXI 0.0 7 7          
Total  4.7 10,721  4,074  3,295  8 16 1,172  221 130 44 1,761  9.1 
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement.  
Chart 3.5 Ukraine: Average of dutiable rates, by HS Chapter (Ukraine -Switzerland)  
05101520
01020304050607080910111215161718192021222324
05101520
29 33 35 38 41 43 52 63 87HS  01 -24
HS 25 -97Average rate of duty (%)  
HS Chapter
MFN Preferential
Source:  WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and the constructed preferential 
tariffs until 2022 based on the Agreement.
Average rate of duty (%)  HS Chapter
 
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariff data from Ukraine authorities and the 
 constructed preferen tial tariffs until 2022 based on the Agreement.  
 WT/REG315/1 /Rev.1  
 
- 22 - 
 
  3.21.   Table 1 to Annex II sets out the tariff concessions of EFTA States by HS Code for processed 
agricultural products. Table 2 sets out the tariff concessions of Ukraine by HS Code for processed 
agricultural pro ducts.  
3.22.   Annex III of the Agreement, referred to in Article 2.1.1(c) of the Agreement, concerns fish 
and other marine products. Article 1 of the Agreement provides that fish and other marine 
products listed in Table 1 to Annex III are covered by the Agreeme nt, except as otherwise 
provided in the Annex. Table 1 lists 9 items, ranging from meat of whales, to soluble fish food 
used in fish feeding.  
3.23.   Article 2 of Annex III provides that upon entry into force of the Agreement, the Parties shall 
abolish customs du ties and charges having equivalent effect on imports of products listed in 
Table  1 originating in the Parties, except as provided in Articles 3 and 4.  
3.1.4   Tariff rate quotas  
3.24.   The Agreement does not contain any preferential TRQ commitments from Iceland, Norway 
or Ukraine.  Switzerland, however, in Annex 2 of its AA with Ukraine has recorded commitments 
"within the limits of the TRQ"8 in respect of HS Sections I, II, III and IV.  Annex 2 to this Factual 
Presentation sets out Switzerland TRQ commitments under the Ag reement.  
3.2  Import licensing.  
3.25.   Article 2.6 of the Agreement provides that import and export restrictions under the 
Agreement shall be governed by Article XI of the GATT, which is incorporated into the Agreement.   
3.3  Rules of origin  
3.26.   Article 2.2 of the Agreement p rovides that the Protocol on Rules of Origin lays down rules of 
origin and methods of administrative co -operation.  
3.27.   Annex VI to the Agreement establishes the mandate of the Sub -Committee on Rules of 
Origin, Customs Procedures and Trade Facilitation.  
3.28.   The Pr otocol on Rules of Origin contains 39 Articles, and 7 Appendices. As noted in the 
summary of the FTA, the rules of origin and methods of administrative co -operation set out in the 
Protocol and its Appendices are based on the Pan -Euro-Mediterranean model te xt and will allow for 
cumulation of materials originating in the EFTA States, Ukraine and other "Pan -Euro-Med" member 
countries once the respective agreements enter s into  force between the countries.  
3.29.   Article 2.1 of the Protocol provides that the following  products are considered as originating 
in an EFTA State (a) products wholly obtained in an EFTA state within the meaning of Article 6, (b) 
products obtained in an EFTA State incorporating materials which have not been wholly obtained 
there, provided that such materials have undergone sufficient working or processing in an EFTA 
State within the meaning of Article 7, or (c) goods originating in the EEA within the meaning of 
Protocol 4 to the Agreement on the EEA. Article 2.2 provides that products considered  to have 
originated in Ukraine are (a) products wholly obtained in Ukraine within the meaning of Article 6, 
or (b) products obtained in Ukraine incorporating materials which have not been wholly obtained 
there, provided that such materials have undergone s ufficient working or processing in Ukraine 
within the meaning of Article 7 of the Protocol.  
3.30.   Article 6 of the Protocol lists the products that sha ll be considered to be wholly obtained in 
an EFTA State or Ukraine. Article 7 concerns sufficiently worked or processed products. Article 7.1 
provides that for the purposes of Article 2 products which are  not wholly obtained are considered 
to be sufficiently worked or processed when the conditions set out in the list in Appendix 2 to the 
Agreement are fulfilled. A ppendix 2 describes the working or processing which must be carried out 
on non -originating materials used in manufacturing. If a product that has acquired originating 
                                                
8 According to the Parties, Switzerland's concessions (tariff reductions) are granted within WTO quotas, 
Switzerland does not grant country specific quotas.  WT/REG315/1 /Rev.1  
 
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  status by fulfilling the conditions set out in Appendix 2 is used in the manufacture of a nother 
product, the conditions applicable to the product in which it is incorporated do not apply to it, and 
no account shall be taken of the non -originating materials used in its manufacture. Article 7.2 of 
the Protocol provides that non -originating mater ials according to the conditions set out in 
Appendix  2 should not be used in the manufacture of a product may , nevertheless  be used 
provided that (a) their total value does not exceed 10% of the ex -works price of the product and 
(b) any of the percentages given in Appendix 2 for the maximum value of non -originating 
materials are not exceeded. Article 7.2 does no t apply to products falling within Chapters 50 -63 of 
the Harmonised system.  
3.31.   Article 8.1 (a) -(p) of the Protocol list the operations that shall be co nsidered as insufficient 
working or processing to confer the status of originating products, whether or not the 
requirements of Article 7  are satisfied . Article 8.2 requires that all operations carried out in an 
EFTA State or Ukraine on a given product sha ll be considered together when determining if 
Article  8.1 is applicable.  
3.32.   Article 10 of the Protocol concerns the treatment of accessories, spare parts and tools 
dispatched with goods. Article 11 on sets (as defined in General rule 3 of the Harmonised Syste m) 
provides that if all components are originating the set shall be regarded as originating. If elements 
of a set are non -originating the set as a whole shall be regarded as originating provided that the 
value of the non -originating products does not excee d 15%  of the ex -works price of the set.  
Neutral elements (for the calculation of origin) are listed in Article 12 (a) -(d).  
3.33.   Article 13 of the Protocol sets out the principle of territoriality, and provides in Article 13.1 
that (except as otherwise provided  in Articles 2.1(c), Articles 3 and 4 and Article 13.3) the 
conditions for acquiring originating status must be fulfilled without interruption in an EFTA State or 
Ukraine. Article 13.2 provides that originating goods exported from the territory of the Part ies that 
are returned must be considered non -originating unless it can be demonstrated to the satisfaction 
of the customs authorities that (a) the goods are the same as exported or (b) they have not 
undergone any operation beyond that necessary to preserve  them in good condition since 
exportation. Article 13.3 provides that originating status will not be lost as a result of working or 
processing done outside an EFTA State or Ukraine on materials exported from the Parties if (a) the 
materials had EFTA or Ukr aine originating status (from origin or from working or processing) prior 
to exportation, and (b) it can be demonstrated that (i) the reimported goods have been obtained 
by working or processing the exported materials and (ii) the total added value (outsid e EFTA 
States or Ukraine) does not exceed 10% of the ex -works price of the end product.  
3.34.   Article 14, on direct transport, sets out conditions (including required evidence) under which 
.transported originating goods warehoused or stored in a third country m ay retain originating 
status. Article 15 concerns the treatment of originating goods exported to exhibitions and imported 
into one of the Parties.  
3.35.   Article 16 concerns prohibition of drawback or exemption from customs duties. Article 16 
provides that non -originating materials used in the manufacture of originating products for which a 
proof of origin is issued shall not be the subject of drawback or exemption from customs duties of 
whatever kind.  
3.36.   Title V of the Protocol, Articles 17 -32 concern proof of ori gin. Article 17 sets out general 
requirements for issue of proof of origin. Article 18 describes the process for issue of EUR.1 or 
EUR-MED movement certific ates in advance of importation.  The prescribed form for the certificates 
is set out in Appendices 3( a) and 3(b).  Article 19 describes the process for issue of the same 
certificates retrospectively. Article 20 provides for the issue of a duplicate EUR.1 or EUR -MED 
certificates, in the event of theft, loss or destruction of a certificate. Article 21 deals with the issue 
of movement certificates for originating products which are placed under the control of a customs 
office in an EFTA state or Ukraine.  It is possible to replace the original proof of origin by one or 
more certificates for the purpose of sendi ng all or some these products elsewhere within an EFTA 
State or Ukraine.  Article 22 sets out the use of accounting segregation when dealing with 
interchangeable materials. Article 23 sets out the applicable conditions for completing invoice 
declarations. A pproved exporters who make frequent shipm ents of products may be authoriz ed as 
an "approved exporter" by the customs authorities of the Parties, subject to the conditions set out 
in Article 24. The text of the invoice declaration appears in Appendices 4(a)  and 4(b). 
Articles  25-32 of the Agreement set out additional formalities for "proof of origin".  WT/REG315/1 /Rev.1  
 
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  3.37.   Title VI of the Protocol, Articles 33 -37, concern arrangements for administrative 
co-operation on matters relating to origin. Article 34 concerns the verificat ion of proofs of origin. 
Article 34.1 permits the customs authorities of the Parties to carry out random or risk assessment 
based verifications of proofs of origin. Article 34.2 requires the customs authorities of the 
importing Party to return documentatio n to the customs authorities of the exporting country when 
verifying the proofs of origin per Article 34.1, together with any documents or information that 
suggest the origin stated on the proof of origin was incorrect. Article 35 concerns the settlement o f 
disputes relating to verification of proofs of origin. Article 36 requires the Parties to impose 
penalties on persons who produce a document containing incorrect information on origin with the 
purpose of obtaining preferential treatment. Article 37 conce rns disciplines on Free Zones: during 
the transit of originating products through a free zone; and when originating products are 
processed inside a free zone.  
3.38.   Article 35, on dispute settlement, provides that when disputes arise in relation to the 
verifica tion of proofs of origin, which cannot be settled between the customs authorities or which 
raise a question as to interpretation of the Protocol, the dispute shall be submitted to the 
EFTA-Ukraine joint committee.  
3.4  Export duties and charges, and quantitati ve restrictions  
3.39.   Article 2.4 of the Agreement concerns customs duties on exports . Article 2.4.1 provides that 
upon entry into force of the Agreement, the Parties shall eliminate customs duties on exports of 
products covered by Article 2.1.1 to the other Par ties, except as provided in Article 2.4.2. No new 
customs duties shall be introduced on products exported from the customs territory of one Party 
into the territory of another.  
3.40.   Article 2.4.2 provides that customs duties on exports to the EFTA states on pr oducts of 
Ukrainian origin shall be reduced in accordance with the commitments of Ukraine within the WTO. 
Article 2.4.3 provides that if Ukraine lowers or eliminates export duties on exports to the European 
Union, it shall accord no less favourable treatme nt to the EFTA States. Article 2.4.4 defines 
customs duties on exports and notes that it does not include any charge imposed in conformity 
with Article VIII of the GATT 1994.  
3.41.   Ukraine's currently applied export duties including MFN and preferential rates a pplied to 
EFTA States are set out in Table 3.8  below.  
Table 3.8 Export duties levied by Ukraine  
HS 2007 Tariff     heading or 
code to which products 
belong  Product description  Duty rate in 
2013  Applied to pre ferential trading partners, 
2013  
0102 90  Live cattle, heifers, 
breeding  25% No 
0104 10  Live sheep  25% No 
4101 Cattle hides  25% No 
4102 Sheep or lamb skin  25% No 
4103 30 00 00  
4103 90 90 00  Pigskin, other hides  25% No 
120400, 120600, 1207999700  Flax, false flax, 
sunflower  seeds  
 10% No 
7204 10 00 00 ; 7204 30 00 00 ; 
7204 41 10 00 ; 7204 41 91 00 ; 
7204 41 99 00 ; 7204 49 10 00 ; 
7204 49 30 00 ; 7204 49 91 00 ; 
7204 49 99 00 ; 7204 50 00 00  Waste and scrap of 
cast iron, steel, etc.  11,6 Euro per 
tonne  No 
7202 99 80 00 ; 7204 21 ; 7204 
29 00 00 ; 7204 50 00 00 ; 7218 
10 00 00 ; Waste and scrap of 
cast iron, steel, etc.  18% Yes 
 
Source:  Information provided by the authorities.  
 
3.42.   Article 2.6 of the Agreement provides that the rights and obligations of export and i mport 
restrictions shall be governed by Article XI of the GATT 1994, which is incorporated into and made 
part of the Agreement.  WT/REG315/1 /Rev.1  
 
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  3.5  Regulatory provisions on trade in goods  
3.5.1   Standards  
3.5.1.1   Sanitary and phytosanitary measures  
3.43.   Article 2.8.1 provides that the rights and  obligations of the Parties in respect of SPS 
measures shall be governed by the WTO Agreement on SPS. Article 2.8.2 provides that the Parties 
shall exchange names and addresses of SPS contact points, in order to facilitate communication 
and the exchange of  information.  
3.5.1.2   Technical barriers to trade  
3.44.   Article 2.9 of the Agreement concerns technical regulations. Article 2.9.1 provides that the 
rights and obligations of the Parties in respect of technical regulations, standards and conformity 
assessment shall be governed by the WTO Agreement on TBT. Article 2.9.2 notes that the Parties 
agree to hold consultations where a Party considers that another Party has taken measures not in 
conformity with the TBT Agreement which are likely to or have created an obstacle to  trade, in 
order to find an appropriate solution in conformity with the TBT Agreement.  
3.5.2   Safeguard mechanisms  
3.5.2.1   Global safeguards  
3.45.   Article 2.15 on Global Safeguard Measures clarifies that the Agreement does not confer any 
additional rights or obligations with respect to actions taken pursuant to Article XIX of the GATT 
1994 and the WTO Agreement on Safeguards . The Parties agree that any Party taking a safeguard 
measure under Article XIX shall exclude imports of an originating good from another Party if such 
imports are not a substantial cause of serious injury or threat thereof.  
3.5.2.2   Bilateral safeguards  
3.46.   Article 2.16 concerns bilateral safeguards. Article 2.16.1 provides that when as a result of a 
duty reduction or elimination under the Agreement an originating prod uct is imported in such 
increased quantities (absolute or relative) and under such conditions as to constitute a substantial 
cause of serious injury (or threat thereof) to the domestic industry, the importing Party may take 
bilateral safeguard measures to the minimum extent necessary to remedy or prevent the injury, 
subject to the conditions set out in Articles 2.16.2 -10 inclusive.  
3.47.   Article 2.16.2 provides that safeguards are to be taken only upon clear evidence that 
increased imports have caused or are thr eatening to cause serious injury pursuant to an 
investigation in accordance with the procedures and definitions in Articles 3 and 4 of the WTO 
Agreement on Safeguards.  
3.48.   Article 2.16.3 provides that a Party intending to take such a measure should notify the  other 
Parties immediately and in any case before taking the measure. The notification should include 
evidence of serious injury, the proposed measure and the date of completion of the investigation 
and expected duration and timetable for the progressive r emoval of the measure. The Party 
applying the safeguard should offer to the other Party compensation in the form of substantially 
equivalent trade liberalization in relation to the imports from any such Party.  
3.49.   Article 2.16.4 provides that if the condition s set out in Article 2.16.1 are met, the Party 
may, to the extent necessary to prevent or remedy serious injury or threat thereof , suspend the 
further reduction of any rate of duty under the Agreement for the product or increase the rate of 
customs duty fo r the product to a level not to exceed the lesser of the MFN applied rate of duty in 
effect at the time of the measure or in effect on the day immediately preceding the date of entry 
into force of the Agreement.  
3.50.   Article 2.16.5 provides that safeguard meas ures shall not exceed one year. However a Party 
may impose bilateral safeguards for up to three years in very exceptional circumstances, after WT/REG315/1 /Rev.1  
 
- 26 - 
 
  Joint Committee review. Bilateral safeguards shall not be re -imposed on a product that has 
previously been subjec t to such a measure.  
3.51.   Article 2.16.6 requires the Joint Committee to (within 30 days of the date of notification) 
examine the information in order to facilitate a mutually satisfactory solution. If a solution cannot 
be found the importing Party may impose a safeguard pursuant to Article 2.16.4, and the 
exporting Party may apply compensatory measures. Upon termination of the safeguard measure 
the duty rate applicable shall revert to the rate in effect but for the measure (Article 2.16.7).  
3.52.   Article 2.16.8 con cerns application of a provisional safeguard measure. It provides that in 
critical circumstances where delaying a measure would cause damage which would be difficult to 
repair, provisional safeguards may be taken pursuant to a preliminary determination tha t there is 
clear evidence that increased imports constitute a substantial cause of serious injury or threat 
thereof to the domestic industry. A Party intending to take a provisional measure must inform the 
other Parties immediately. The procedures set out in Articles 2.16.2 -6 must be initiated within 
30 days of such notification. Compensation shall be based upon the total period of application of 
the measure.  
3.53.   Article 2.16.9 provides that any provisional safeguard measure shall be terminated within 
200 days  at the latest . The period of application of a provisional safeguard measure shall be 
counted as part of the total duration of a bilateral safeguard measure per Article 2.16.5. Any tariff 
increases shall be promptly refunded if the investigation required by  Article 2.16.2 does not result 
in a finding that the conditions in Article 2.16.1.  
3.54.   Article 2.16.10 requires that 5 years after entry into force of the Agreement the Parties shall 
review in the Joint Committee whether there is need to maintain the possibi lity to maintain 
bilateral safeguard measures, and, if maintained, shall review the matter every two years 
thereafter.  
3.5.2.3   Balance of Payments  
3.55.   Article 2.19 of the Agreement concerns Balance -of-Payments. Article 2.19.2 provides that a 
Party in serious balance  of payments difficulties, or under imminent threat thereof, may (pursuant 
to the conditions established under the GATT 199 4 and the WTO Understanding on the Balance of 
Payme nts Provisions of the GATT 1994  adopt trade restrictive measures, which shall be o f limited 
duration and non -discriminatory, and may not go beyond what is necessary to remedy the balance 
of payments situation.  
3.5.3   Anti-dumping and countervailing measures  
3.56.   Article 2.13.2 of the Agreement concerns the application of countervailing measures. I t 
provides that before a Party initiates an investigation to determine the existence of any alleged 
subsidy in Ukraine or an EFTA state, pursuant to Article 11 of the WTO Agreement on Subsidies 
and Countervailing Measures, the Party considering initiating the investigation shall notify the 
Party whose goods are subject to investigation and allow a 60 day period to find a mutually 
acceptable solution. If requested by a Party any such consultations shall take place in the Joint 
Committee within 30 days of rec eipt of the notification.  
3.57.   Article 2.14 concerns anti -dumping measures, and provides in Article 2.14.1 that a Party 
shall not apply anti -dumping measures in relation to products originating in another Party.  Five 
years after entry into force of the Agreeme nt the Parties may review the operation of this 
provision.   
3.5.4   Subsidies and State -aid 
3.58.   Article 2.13 of the Agreement concerns subsidies. Article 2.13.1 provides that the rights and 
obligations of the Parties relating to subsidies shall be governed by Articles  VI and XVI of the 
GATT  1994 and the WTO Agreement on Subsidies  and Countervailing Measures .  WT/REG315/1 /Rev.1  
 
- 27 - 
 
  3.59.    Article 2.12 of the Agreement concerns state trading. It provides that the rights and 
obligations of the Parties will be governed by Article XVII of the GATT 199 4 and the Understanding 
on Interpretation of Article XVII of the GATT 1994, which are incorporated into the Agreement.  
3.5.5   Customs -related procedures  
3.5.6   Trade Facilitation  
3.60.   Article 2.10 of the Agreement provides that to facilitate trade between the Parties the 
Parties shall (a) simplify, to the greatest extent possible, procedures for trade in goods and related 
services, (b) to promote the co -operation of the Parties in multilateral fora in order to increase 
their participation in the development and implementatio n of international conventions and 
recommendations on trade facilitation, and (c) cooperate on trade facilitation within the framework 
of the Joint Committee. Work on trade facilitation will take place in accordance with Annex V to the 
Agreement.  
3.61.   Annex V t o the Agreement contains 12 Articles relating to the implementation of trade 
facilitation. Article 1 sets out the principles governing trade facilitation measures under the 
Agreement. Article 2 concerns transparency. Article 2.1 requires each Party to prom ptly publish or 
otherwise make available in national language, and as far as practicable on the internet in English, 
all laws, regulations and administrative decisions of general application relevant for trade in goods 
and related services between Ukraine and the EFTA States. Article 2.2 requires the Parties, to the 
extent possible, to publish in advance and in particular on the internet, draft laws and regulations 
relevant for international trade in goods and related services. Article 2.3 requires Parties to 
process inquiries on customs matters received via the internet in English. Article 2.4 requires the 
Parties to conduct negotiations with its business community on its needs for developing and 
implementing trade facilitating measures.  Article 2.5 require s each Party to the Agreement to 
interpret and administer in a uniform, impartial and reasonable manner all its laws regulations and 
administrative decisions relevant for international trade in goods and related services.  
3.62.   Article 3 of Annex V concerns coo peration in trade facilitation, under Article 3.1 the Parties 
may submit for the Joint Committee's consideration, proposals on further measures that may 
facilitate trade between the Parties. Article 3.2 requires the Parties to promote international 
co-operation in relevant multilateral fora and to review relevant international initiatives on trade 
facilitation and submit to the Joint Committee for consideration , any further areas where joint 
action could contribute to their common objectives.  
3.63.   Article 4 con cerns the availability of advance rulings. Article 4.1 requires Parties  to issue a 
written advance customs ruling upon receipt of a written application. The advance ruling should 
set out the tariff classification, applicable duty, fees and charges payable,  as well as the method of 
calculation where appropriate and any other relevant matters agreed by the Parties9. Article 4.2 
encourages the Parties to develop an advance written ruling procedure for the originating status of 
a product prior to its export . Article 4.3 concerns a refusal to provide an advance written ruling. An 
advance written ruling shall take effect on the date of issue, or on a later date specified in the 
ruling, per Article 4.4. Article 4.5 permits a Party to limit the period of validity of  an advance 
ruling. Any advance ruling considered to be of significant interest to other traders, may be made 
publicly available per Article 4.6.  
3.64.   Articles 5.1 -3 concern the simplification of trade procedures such as governmental controls 
and formalities. A rticle 5.4 requires each Party to adopt or maintain procedures that (a) provide 
for advance electronic submission and processing of information before the physical arrival of 
goods in order to expedite clearance and (b), in accordance with its legislation,  allow importers to 
obtain release of goods prior to meeting all import requirements if the importer provides sufficient 
guarantees. Article 6 concerns risk management. Article 6.1 requires the Parties to determine 
which persons, goods or means of transpor t are to be examined and the extent of the examination 
based on risk management. Risk management is defined in Article 6.2, and the Parties agree to 
use compliance measurement to support risk assessment. Evidence based audit based controls, 
such as quality  controls and compliance reviews are permitted under Article 6.3.  
                                                
9 According to the Parties no "other matters" have been agreed by the Parties pursuant to Article 4.1(c) 
of Annex 5 of the Agreement.  WT/REG315/1 /Rev.1  
 
- 28 - 
 
  3.65.   Article 7 concerns authoriz ed economic operator systems. A Party int roducing or applying an 
authoriz ed economic operator system or security measures affecting international trade flows is 
required to (a) give a Party the possibility to negotiate mutual recognition of the system, and (b) 
draw on relevant international standards and practices, in particular WCO framework of standards. 
Article 8.1 prevents Parties from introducing new requiremen ts to use customs brokers, and 
Article  8.2 provides that each Party shall try to develop customs systems or procedures enabling 
traders to submit customs declarations without an obligation to turn to customs brokers.  
3.66.   Article 9 on fees and charges provides  in Article 9.1 that fees and charges imposed in 
connection with importation or exportation shall not exceed the approximate cost of the service 
rendered. They shall not be calculated on an ad valorem  basis (Article 9.2). Information on the 
basis for the c alculation of fees and charges shall be published pursuant to Article 9.3. Article 9.4 
requires the customs or other authorities of a Party to provide information on rates of duty, fees 
and charges and internal taxes, upon request. The amount of any such f ees and charges shall be 
reviewed periodically to ensure they are in conformity with WTO requirements (Article 9.4).  
3.67.   Article 10 prohibits the Parties from requiring any consular transaction (or equivalent) for 
the establishment of any document necessary f or customs clearance in a Party. Article 11 requires 
Parties to provide for at least one level of administrative or judicial appeal. Article 12 requires the 
Parties to ensure that any information provided in connection with import, exportation or transit o f 
goods shall be treated as confidential.  
3.5.7   Other regulations  
3.6  Sector -specific provisions on trade in goods  
3.68.   No sector -specific provision per se exists in the Agreement, However a s indicated above, 
three AAs have been concluded jointly with the Agreement . 
4  PROVISIONS ON TRADE IN SERVICES  
4.1  Scope and definitions  
4.1.  Article 1.1.2(b) of the Agreement provides that one of the objectives of the Agreement is to 
achieve liberalization of trade in Services, in conformity with Article V of the GATS.  Chapter 3 of 
the Agreeme nt concerns Trade in Services. Article 3.1 sets out the scope and coverage of the 
Chapter. It provides in Article 3.1.1 that it applies to all services sectors. Article  3.1.2 provides 
that in respect of air transport services the Chapter does not apply to measures affecting air traffic 
rights or measures affecting services directly related to the exercise of air traffic rights, except as 
provided in paragraph 3 of the GATS Annex on Air Transport Services.  
4.2.  Article 3.1.3 provides that Articles 3.4 (most favo ured nation treatment), 3.5 (market access) 
and 3.6 (national treatment) shall not apply to laws, regulations or requirements governing 
procurement by government agencies for governmental purposes and not with a view to use in the 
supply of services for co mmercial sale.  
4.3.  Article 3.2 concerns the incorporation of provisions from the GATS and the understanding of 
certain terms therein ("Member", "Schedule", "specific commitment") from the GATS  in the 
context of the Chapter . Article 3.3 sets out the definition s used in the Chapter, and expressly 
incorporates several terms from the GATS in Article 3.3(f).   
4.4.  Note, Chapter 4 (Investment), Article 4.1.1 provides that Chapter 4 does not apply to 
investments in the services sectors covered by Chapter 3.  
4.2  Denial of bene fits 
4.5.  The Agreement has no specific provisions on denial of benefits in services .  WT/REG315/1 /Rev.1  
 
- 29 - 
 
  4.3  General provisions on trade in services  
4.3.1   Market access   
4.6.  Article 3.5 of the Agreement provides that commitments on market access for trade in 
services are governed by Article XVI of the GATS, which is incorporated into Chapter 3 of the 
Agreement.  Specific commitments are list ed positively , in schedules set out in Annex VII to the 
Agreement.  Article  3.7 provides that additional commitments shall be governed by Article XVIII of 
the GATS, which is incorporated into Chapter 3.   
4.3.2   National and MFN treatment  
4.7.  Chapter 3, Article 3.6 provides that commitments on national treatment will be governed by 
Article XVII of the GATS, which is incorporated into the Chapter.   
4.8.  Without prejudice to me asures taken pursuant to Article VII of the GATS, and except as 
provided in each Party's MFN exemptions contained in Annex VIII, Article 3.4.1 requires the Parties 
to accord immediately and unconditionally, treatment no less favourable than the treatment i t 
accords to like services and service suppliers of a non -Party in respect of all measures affecting 
trade in services.   
4.9.  Article 3.4.2 notes that treatment granted under other current or future agreements 
concluded by one of the Partie s and notified under Article V and  V bis of the Agreement shall not 
be covered by Article 3.4.1, although in such a case the concerned Party must notify the other 
Parties to the Agreement and endeavour to accord no less favourable treatment to the Parties to 
the Agreement.  Any Party undertaking such an agreement should, if requested by a Party, seek to 
have any such provisions incorporated into the Agreement, per Article 3.4.3.  Article 3.4.4 
incorporates the provisions of paragraph 3 of Article II of the GATS on adjacent countr ies into the 
Agreement.   
4.3.3   Commercial presence  
4.10.   There are no particular provisions in the chapter on Trade in Services commercial presence 
apart from the definition of commercial presence from the GATS, incorporated i nto the Agreement 
in Article 3.  
4.3.4   Movement o f natural persons  
4.11.   Article 3.10 governs the movement of natural persons, and applies to natural persons 
supplying a service as well as natural persons that are employees of a service provider 
(Article  3.10.1).   
4.12.   Article 3.10.2 provides that Chapter 3 of the Agreement shall not apply to measures 
affecting natural persons seeking access to the employment market of a Party, nor to measures 
regarding nationality, residence or employment on a permanent basis.   
4.13.   Article 3.10.3 provides that natural persons covered b y a specific commitment shall be 
allowed to supply the service in accordance with the terms of that commitment.  The Chapter shall 
not prevent a Party from applying measures to regulate the entry or temporary stay of natural 
persons of another Party into th eir territory, including measures necessary to protect their 
integrity and to ensure the orderly movement of natural persons across borders.  Any such 
measures must not, however, be applied in such a manner as to nullify or impair benefits accruing 
under th e terms of a specific commitment.  The mere fact of requiring a visa for natural persons 
will not be regarded as nullification or impairment of a commitment.   WT/REG315/1 /Rev.1  
 
- 30 - 
 
  4.4  Liberalization commitments  
4.14.   Article 3.17 concerns the Schedules of Specific Commitments of the Part ies, and provides in 
Article 3.17.3 that the Parties Schedules of specific commitments are set out in Annex VII.  
Annex  VIII contains the Parties lists of MFN Exemptions.10  
4.4.1   Ukraine  
4.15.   Under the GATS, Ukraine undertook broad commitments on services as described  in 
Table  4.1 below.  Ukraine's scheduled market access commitments in services under the 
Agreement contained in Appendix 1 to Annex VII are identical11 to its commitments under the 
GATS.12 
Table 4.1 Ukraine: com parison between the GATS and the Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  Agreement  
Sectoral 
Commitments  
1. Business services  Full Full 
A. Professional  Services  √ Same  
B. Computer  and Related  Services  √ Same  
C. Research  and Development  Services  √ Same  
D. Real  Estate  Services  √ Same  
E. Rental/Leasing  Services  without  Operators  √ Same  
F. Other  Business  Services  √ Same  
2. Communication services  Full Full 
A. Postal  services  √ Same  
B. Courier  servic es √ Same  
C. Telecommunication  services  √ Same  
D. Audiovisual  services  √ Same  
3. Construction and related engineering services  Partial  Partial  
A. General  construction  work for buildings  √ Same  
B. General  construction  work for civil Engineering  √ Same 
C. Installation  and assembly  work  √ Same  
D. Building  completion  and finishing  work  √ Same  
E. Other  - - 
4. Distribution services  Full Full 
A. Commission  agents'  services  √ Same  
B. Wholesale  trade services  √ Same  
C. Retailing  services  √ Same  
D. Franchising  √ Same  
5. Education services  Full Full 
A. Primary education services  √ Same  
B. Secondary education services  √ Same  
C. Higher education services  √ Same  
D. Adult education  √ Same  
E. Other education services  √ Same  
6. Environmental servic es Full Full 
A. Sewage services  √ Same  
B. Refuse disposal services  √ Same  
C. Sanitation and similar services  √ Same  
D. Other  √ Same  
7. Financial services  Full Full 
A. All insurance  and insurance -related  services  √ Same 
B. Banking  and other  financi al services  √ Same  
8. Health related and social services  Partial  Partial  
A. Hospital services  √ Same  
B. Other Human Health Services  √ Same  
C. Social Services  √ Same  
D. Other  - - 
                                                
10 Reservations of the Parties in relation to investment (excluded from the scope of the services 
Chapter) are recorded in t he Appendixes to Annex XI.  
11 Ukraine's commitments are identical in terms of scope and coverage, although certain sub -sectors 
appear in a different order to Ukraine's commitments under the GATS.  
12 Source: WT/ACC/UKR/152/Add.2.  WT/REG315/1 /Rev.1  
 
- 31 - 
 
  Sectors (CPC Classification)  GATS  Agreement  
Sectoral 
Commitments  
9. Tourism and travel related services  Full Full 
A. Hotels  and restaurants (including catering)  √ Same  
B. Travel  agencies  and tour operators  services  √ Same  
C. Tourist  guides  services  √ Same  
10. Recreational and cultural and sporting services  Full Full 
A. Entertainment  services  √ Same  
B. News agency services  √ Same  
C. Libraries, archives, museums and other cultural services  √ Same  
D. Sporting and other recreational services  √ Same  
11. Transport services  Full Full 
A. Maritime Transport Services  √ Same  
B. Internal Waterways Transport  √ Similar  
C. Air  Transport  Services  √ Same  
D. Space  Transport  - Same  
E. Rail  Transport  Services  √ Same  
F. Road  Transport  Services  √ Same  
G. Pipeline  Transport  √ Same  
H. Services  auxiliary  to all modes  of transport  √ Same  
I. Other  Transport  Services  √ Same  
12. Other Servi ces √ Same  
 
Note:   
Partial:  GATS commitments subject to some limitation(s) under market access or national treatment, under 
any of the three modes.  
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any o f the three modes (excluding "unbound" due to lack of technical feasibility)  
-: No commitments under GATS.  
New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved".  
Improved:   Overall improved commitments made under the Agreement as compared to those under the GATS.  
Similar:  Similar commitments (Agreement vs GATS); though possibly with limited improvements and/or 
limited additional reservations.  
: Reservation listed under the FTA P arty's Schedule (Appendix to Annex XI).  
 
Source:  Ukraine's GATS Schedule of Specific Commitments (WT/ACC/UKR/152/Add.2) and Ukraine's 
Schedule annexed to the Agreement.  
 
4.4.2   Iceland  
4.16.   Iceland's scheduled market access are contained in Appendix 1  to Annex VII , and are 
largely identical to its GATS commitments .13 
4.17.   In Horizontal limitations, Iceland has added a n exemption to a  national treatment 
qualification across all foreign investment that a majority of members of the Board be local 
residents under the GATS which is now relaxed in favour of all EEA and EFTA citizens.   
4.18.   Under the committed sectors , in Professional Services, Legal Services, Iceland has moved a 
GATS national treatment limitation on exclusive right to practice from the national treatment 
column to the m arket access column.  A GATS limitation on market access in respect of accounting 
and bookkeeping has been eliminated under the Agreement . A new language requirement has 
been added in the national treatment column in respect of veterinary services (compared  to the 
GATS commitments).   
4.19.   In respect of Construction Services,  Iceland has replaced "none" under mode 4 with 
"unbound" in the national treatment column.  
4.20.   Iceland has provided a more liberal limitation on market access in mode 3 on Insurance and 
insurance  related services, where only a majority of the founders of an insurance undertaking 
must be Icelandic in origin, compared to its commitments under the GATS where all founders must 
be Icelandic.  Similarly, under Banking, and Other Financial Services, natio nal treatment, mode 3, 
                                                
13 Source: S/DCS/W/ISL.  WT/REG315/1 /Rev.1  
 
- 32 - 
 
  Iceland 's commitments under the Agreement remove the requirement that all board members of 
credit institutions must be resident in Iceland, requiring instead that a majority of board members 
be resident in Iceland.   
4.21.   Under the Agreeme nt, in the Sector of Recreational, Cultural and Sporting Services, Iceland 
has deleted its committed GATS subsector of "E. Other".  Iceland has also deleted the committed 
subsector of "I. Other Transport Services" in its GATS commitments.  
Table 4.2 Iceland: Comparison between the GATS and the Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  Agreement  
Sectoral Commitments  
1. Business services  Full Full 
A. Professional  Services  √ Similar  
B. Computer  and Related  Services  √ Same  
C. Research  and Development  Services  √ Same  
D. Real  Estate  Services  √ Same  
E. Rental/Leasing  Services  without  Operators  √ Same  
F. Other  Business  Services  √ Same  
2. Communication services  Partial   Partial  
A. Postal  services  - - 
B. Courier  services  - - 
C. Telecommunication  services  √ √ 
D. Audiovisual  services  - - 
3. Construction and related engineering services  Partial  Partial  
A. General  construction  work for buildings  √ Similar  
B. General  construction  work for civil Engineering  √ Similar  
C. Installation  and assembly  work  √ Similar  
D. Building  completion  and finishing  work  √ Similar  
E. Other  - - 
4. Distribution services  Full Full 
A. Commission  agents'  services  √ Same  
B. Wholesale  trade services  √ Same  
C. Retailing  services  √ Same  
D. Franchising  √ Same  
5. Education services  None  None 
A. Primary education services  - - 
B. Secondary education services  - - 
C. Higher education services  - - 
D. Adult education  - - 
E. Other educatio n services  - - 
6. Environmental services  Full  Full 
A. Sewage services  √ √ 
B. Refuse disposal services  √ √ 
C. Sanitation and similar services  √ √ 
D. Other  √ √ 
7. Financial services  Full Full 
A. All insurance  and insurance -related  services  √ Impro ved 
B. Banking  and other  financial  services  √ Improved  
8. Health related and social services  None None 
A. Hospital services  - - 
B. Other Human Health Services  - - 
C. Social Services  - - 
D. Other  - - 
9. Tourism and travel related services  Full Full 
A. Hotels  and restaurants (including catering)  √ √ 
B. Travel  agencies  and tour operators  services  √ √ 
C. Tourist  guides  services  √ √ 
10. Recreational and cultural and sporting services  Full  Partial  
A. Entertainment  services  √ Same  
B. News agency ser vices √ Same  
C. Libraries, archives, museums and other cultural services  √ Same  
D. Sporting and other recreational services  √ √ 
E. Other  √ None 
11. Transport services  Full Partial  
A. Maritime Transport Services  √ √ 
B. Internal Waterways Transport  √ √ WT/REG315/1 /Rev.1  
 
- 33 - 
 
  Sectors (CPC Classification)  GATS  Agreement  
Sectoral Commitments  
C. Air  Transport  Services  √ √ 
D. Space  Transport  √ √ 
E. Rail  Transport  Services  √ √ 
F. Road  Transport  Services  √ √ 
G. Pipeline  Transport  √ √ 
H. Services  auxiliary  to all modes  of transport  √ √ 
I. Other  Transport  Services  √ None 
12. Other Ser vices  None None 
Note:   
Partial:  GATS commitments subject to some limitation(s) under market access or national treatment, under 
any of the three modes.  
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility) . 
-: No commitments under GATS.  
New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved".  
Improved:   Overall improved commitments made under the Agreement as compared to those under the GATS.  
Similar:  Similar commitments (Agreement vs GATS); though possibly with limited improvements and/or 
limited additional reservations.  
: Reservation listed under the FTA Party's Schedule (existing or future non -conforming measures).  
 
Source:  Draft Consolidated GATS Schedule of Specific Commitments ( S/DCS/W/ISL ), prepared by the 
Secretariat (in  2003) and Appendix 2 Schedule annexed to the Agreement.  
4.4.3   Liechtenstein  
4.22.   Liechtenstein 's scheduled market access commitments in Appendix 3 to Annex VII are in 
most cases identical to its GATS commitments, although its commitments on Telecommunications 
have added Basic Telecommunications and have a restated description of the sector or sub -
sectors, albeit with identical limitations on market access and limitations on national treatment.  
Under 4. Distribution services, B. Wholesale trade services, market access, Liechtenstein has 
removed the GATS "restrictions on sales areas " limitatio n under mode 3. Under C. Retailing 
services, Liechtenstein has added the sub -sector "Retail sales of motor fuel, (CPC 613) to its 
commitments under the Agreement in comparison to its GATS commitments.   
4.23.   In respect of Financial Services, Liechtenstein has  moved a number of market access 
limitations  and moved them to national treatment limitations . Under the GATS in respect of 
Banking and other financial services (excluding insurance) mode 1 market access Liechtenstein 
conditioned participation in settlement a nd clearing networks upon residency.  That limitation is 
removed in Liechtenstein 's commitments under the Agreement.  A limitation in the s ame sector and 
mode of supply (S wiss franc issues conditioned upon commercial presence) has also been 
removed.  In mode 3 market access in the same sector Liechtenstein has removed a limitation that 
licences granted (under Liechtenstein 's Banking and Financial Companies Act)  must be approved 
by Parliament.  Requirements related to licensing, duties towards the Swiss national  bank and 
compliance with regulations in the country of origin imposed upon commercial presence by foreign 
financial institutions ha ve also been eliminated from Liechtenstein 's commitments under the 
Agreement.  The latter conditions have also been removed f rom mode 3 in limitations upon 
national treatment in Liechtenstein 's commitments under the Agreement.   
4.24.   Under Tourism and Travel related services, Hotels and restaurants, the limitations on 
mode  3 for market access (economic needs test for issue of a restau rant licence) and national 
treatment  (examination may be required) have been removed in Liechtenstein 's commitments 
under the Agreement.   
Table 4.3 Liechtenstein: Comparison between the GATS and the Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  Agreement  
Sectoral 
Commitments  
1. Business services  Partial  Partial  
A. Professional  Services  √ Same  
B. Computer  and Related  Services  - - 
C. Research  and Development  Services  - - WT/REG315/1 /Rev.1  
 
- 34 - 
 
  Sectors (CPC Classification)  GATS  Agreement  
Sectoral 
Commitments  
D. Real  Estate  Services  - - 
E. Rental/Leasing  Services  without  Operators  Partial  Same  
F. Other  Business  Services    
2. Communication services  Partial  Partial  
A. Postal  services  - - 
B. Courier  services  - - 
C. Telecommunication  services  √ Improved  
D. Audiovisual  services  - - 
3. Construction and related engineering services  None  None  
A. General  construction  work for buildings  - - 
B. General  construction  work for civil Engineering  - - 
C. Installation  and assembly  work  - - 
D. Building  completion  and finishing  work  - - 
E. Other  - - 
4. Distribution services  Full Full 
A. Commission  agents'  services  √ Same  
B. Wholesale  trade services  √ Improved  
C. Retailin g services  √ Improved  
D. Franchising  √ Same  
5. Education services  Partial  Partial  
A. Primary education services  √ √ 
B. Secondary education services  √ √ 
C. Higher education services  √ √ 
D. Adult education  √ √ 
E. Other education services  - - 
6. En vironmental services  Full Full 
A. Sewage services  √ same  
B. Refuse disposal services  √ same  
C. Sanitation and similar services  √ same  
D. Other  √ same  
7. Financial services  Full Full 
A. All insurance  and insurance -related  services  √ similar  
B. Bank ing and other  financial  services  √ Improved  
8. Health related and social services  None  None  
A. Hospital services  - - 
B. Other Human Health Services  - - 
C. Social Services  - - 
D. Other  - - 
9. Tourism and travel related services  Full Full 
A. Hotels  and restaurants (including catering)  √ Similar  
B. Travel  agencies  and tour operators  services  √ Same  
C. Tourist  guides  services  √ Same  
10. Recreational and cultural and sporting services  Partial  Partial  
A. Entertainment  services  - - 
B. News agency serv ices √ Same  
C. Libraries, archives, museums and other cultural services  - - 
D. Sporting and other recreational services  √ Same  
11. Transport services  Partial  Partial  
A. Maritime Transport Services   - 
B. Internal Waterways Transport  - - 
C. Air  Trans port Services  - - 
D. Space  Transport  - - 
E. Rail  Transport  Services  - - 
F. Road  Transport  Services  √ Same  
G. Pipeline  Transport  - - 
H. Services  auxiliary  to all modes  of transport  √ Same  
I. Other  Transport  Services  √ Same  
12. Other Services  None  None  
Note:   
Partial:  GATS commitments subject to some limitation(s) under market access or national treatment, under 
any of the three modes.  
Full: GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility) . 
-: No commitments under GATS.  
New: New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can always be seen as "improved".  
Improved:   Overall i mproved commitments made under the Agreement as compared to those under the GATS.  WT/REG315/1 /Rev.1  
 
- 35 - 
 
  Similar:  Similar commitments (Agreement vs GATS); though possibly with limited improvements and/or 
limited additional reservations.  
: Reservation listed under the FTA Party' s Schedule (existing or future non -conforming measures).  
 
Source:  Draft Consolidated GATS Schedule of Specific Commitments ( S/DCS/W/LIE) , prepared by the 
Secretariat (in  2003) and Appendix 3 Schedule annexed to the Agreement.  
 
4.4.4   Norway  
4.25.   Norway 's scheduled ma rket access commitments are found in Appendix 4 of Annex VII to 
the Agreement.  Under Horizontal limitations, Norway has relaxed a limitation related to acquisition 
of real estate across all sectors, introducing a pre -residency requirement.   
4.26.   Under B. Comput er and related services, Norway has expanded its commitments in 
comparison to the GATS14 by taking full commitments for CPC 84 at the two digit level.  The 
expansion of commitments under the Agreement concern s "CPC 84 according to the attached 
description of  sector  ale coverage " (sic). Norway has attached an Annex to its Appendix  4 
Schedule which contains an Understanding on the scope of coverage of CPC 84 - Computer and 
related services.   
4.27.   Under E. Rental/Leasing Services without operators, Norway has added a  new sub -sector, 
"(d) relating to other machinery and equipment (CPC 83106 -83109) ". Norway has also expanded 
its commitments under "(d) Non -transport" by including all sub -sectors between CPC83106 -83109 .  
4.28.   Under F. Other business services, (e) Technical tes ting and analysis services (CPC 8676) 
Norway has added an exception to the description of a sub -sector, namely "except for public 
services functions such as statutory classi fication required for ships and  floating vessels registered 
in NIS and NOR ". In com parison to Norway 's commitments under the GATS, commitments for 
sector (h) Services incidental to mining (CPC 883 and 5115) " are new.  Under "(k) Placement and 
supply services of personnel - Labour recruitment and provision of personnel (nationals and 
residents with work permit) (concerned parts of CPC 872) " Norway has eliminated the conditions 
under market access, mode 3 set out in its GATS Schedule, and replaced them with a restriction 
on charging fees to personnel seeking employment services.  In compariso n to its commitments 
under the GATS, Norway has added newly committed sub -sectors "(s) convention services 
(CPC 87909) " and "Translation and interpretation serv ices, except government authoriz ed 
translators (Part of CPC 87905). "  
4.29.   Concerning 3. Construction  and related engineering services, Norway has removed 
limitations on national treatment in mode 4.   
4.30.   For 4. Distribution services Norway has  expanded commitments by including new 
commitments for Commission Agent's services and by removing t he 2 year residen cy requirement 
set out in the national treatment restrictions on modes 3 and 4  for retailing services in the GATS . 
Norway has added commitments in relation to sub -sectors "Wholesale trade services of electricity " 
and "Retail sales of electricity " under the  Agreement in comparison to the GATS.   
4.31.   Norway has replaced the broader description of the sub sector in C. Sanitation and similar 
services (CPC 9403) with the more specific sub -sector "Protection of ambient air and climate - 
services to reduce exhaust gase s and other emissions and improve air quality (CPC 94040).  
Norway has changed the descriptions of the committed sub -sectors in C., D and added "F. 
Protection of biodiversity and landscape - Nature and landscape protection services (part of CPC 
9460) ". Norway has added a new sub -sector, "G. Other environmental & ancillary services - Other 
environmental protection services not cl assified elsewhere (CPC 94090).  
4.32.   Norway 's commitments on A. Insurance and Insurance -related services contain additional 
market access  (threshold) limitations in respect of mode 1.  For the same sector, mode 3 on 
market access raises the maximum permissible shareholding to 25% in certain circumstances, 
compared to the limitation of 10% under the GATS.  The limitations in respect of mode 3 on 
national treatment have been reduced.  The Similar restrictions have been removed in respect of 
                                                
14 Source: S/DCS/W/NOR.  WT/REG315/1 /Rev.1  
 
- 36 - 
 
  mode  3 market access on B. Banking and other Financial services (excluding insurance).  
Requirements in relation to the maximum number of non -nationals on the board and corporate 
assemb ly have been removed in respect of mode 3 in the national treatment column of Norway 's 
commitments under the Agreement.   
4.33.   Norway 's commitments under the Agreement on 11. Transport services, A. Maritime 
Transport 15 are broader than under the GATS, with a greater number of committed sub -sectors, in 
international transport and domestic freight transportation.  Under the Agreement the limitations 
on national treatment, mode 3 contains a new requirement ( vis-a-vis the GATS) that the 
repre sentative be domiciled in Norway.  Also under National treatment, under subsector 4(c) 
Norway has inscribed "unbound", in comparison to "None" under the GATS. For Air transport, 
repair and maintenance, mode 1 Norway has added a commitment of "none" in the m arket access 
column.   
4.34.   Norway has entered a new sub -sector, G. Pipeline transportation  - Offshore upstream 
pipeline transportation of petroleum and natural gas.  Central network control and monitoring 
services exempted (concerned parts of CPC 71310).   
Table 4.4 Norway: Comparison between the GATS and the Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  Compared to 
the GATS  Agreement  
1. Business services  Full Full 
A. Professional  Services  √ Same  
B. Computer  and Related  Services  √ Improved  
C. Research  and Development  Services  √ Same  
D. Real  Estate  Services  - New 
E. Rental/Leasing  Services  without  Operators  √ Improved  
F. Other  Business  Services  √ Similar  
2. Communication se rvices  Partial  Partial  
A. Postal  services  - - 
B. Courier  services  √ Same  
C. Telecommunication  services  √ Same  
D. Audiovisual  services  - - 
3. Construction and related engineering services  Full Full 
A. General  construction  work for buildings  √ Impro ved 
B. General  construction  work for civil Engineering  √ Improved  
C. Installation  and assembly  work  √ Improved  
D. Building  completion  and finishing  work  √ Improved  
E. Other  √ Improved  
4. Distribution services  Full Full 
A. Commission  agents'  service s √ Improved  
B. Wholesale  trade services  √ Improved  
C. Retailing  services  √ Improved  
D. Franchising  √ Improved  
5. Education services  Partial  Partial  
A. Primary education services  √ Same  
B. Secondary education services  √ Same  
C. Higher education ser vices  √ Same  
D. Adult education  √ Same  
E. Other education services  - - 
6. Environmental services  Full Full 
A. Sewage services  √ Similar  
B. Refuse disposal services  √ Similar 
C. Sanitation and similar services  √ Similar  
D. Other  √ Similar  
7. Fina ncial services  Full Full 
A. All insurance  and insurance -related  services  √ Improved  
B. Banking  and other  financial  services  √ Improved  
8. Health related and social services  - - 
A. Hospital services  - - 
B. Other Human Health Services  - - 
                                                
15 See also the Attachment to Norway's Schedule of Commitments on Services found in Appendix 4 of 
Annex VII of the Agreement, which sets out Notes to Maritime Transport.  WT/REG315/1 /Rev.1  
 
- 37 - 
 
  C. Social Se rvices  - - 
D. Other  - - 
9. Tourism and travel related services  Full Full 
A. Hotels  and restaurants (including catering)  √ Same  
B. Travel  agencies  and tour operators  services  √ Same  
C. Tourist  guides  services  √ Same  
10. Recreational and cultural and sporting services  Partial  Partial  
A. Entertainment  services  - - 
B. News agency services  √ Same  
C. Libraries, archives, museums and other cultural services  - - 
D. Sporting and other recreational services  - - 
11. Transport services  Full Full 
A. Marit ime Transport Services  √ Improved  
B. Internal Waterways Transport  √ Similar  
C. Air  Transport  Services  √ Same  
D. Space  Transport  - - 
E. Rail  Transport  Services  √ Improved  
F. Road  Transport  Services  √ Improved  
G. Pipeline  Transport  √ New 
H. Services  auxiliary  to all modes  of transport  √ New 
I. Other  Transport  Services  - - 
12. Other Services  - - 
 
Note:   
Partial:  GATS commitments subject to some limitation(s) under market access or national treatment, under 
any of the three modes.  
Full: GATS comm itments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility)  
-: No commitments under GATS.  
New: New commitments made under the Agreement (Full or par tial, with or without limitations). "New" 
can always be seen as "improved".  
Improved:   Overall improved commitments made under the Agreement as compared to those under the GATS.  
Similar:  Similar commitments (Agreement vs GATS); though possibly with limited  improvements and/or 
limited additional reservations.  
: Reservation listed under the FTA Party's Schedule (existing or future non -conforming measures).  
 
Source:  Draft Consolidated GATS Schedule of Specific Commitments ( S/DCS/W/NOR ), prepared by the 
Secre tariat (in  2003) and Appendix 4  Schedule annexed to the Agreement.  
 
4.4.5   Switzerland  
4.35.   Switzerland's scheduled market access commitments are found in Appendix 5 of Annex VII 
to the Agreement. Under the Horizontal limitations section of the schedule, Switzerland h as 
removed the requirement under mode 3 national treatment that of Swiss citizenship and replaced 
it with a domicile requirement.  For acquisition of real estate, Switzerland has relaxed a number of 
restrictions, for professional use and primary residence f or natural persons.  For mode 4, market 
access, Switzerland has eliminated the right to impose numerical limits on the number of work 
permits.  Switzerland has also granted an improvement to the maximum length stay for essential 
personnel, now 5 years under the Agreement.  In respect of Contractual service providers, 
Switzerland has added several new categories of covered services sectors.   
4.36.   Under 1. Business Services, (a) Legal Services, Switzerland has entered new sub -sectors in 
comparison to its GATS16 commit ments, as follows: International commercial arbitration services 
(part of CPC 861); Legal advisory services (part of CPC 861); Mediation and extra -judicial 
conciliation services (part of CPC 861); Patent attorney services, including trademarks (part of CPC  
861). The subsector of (a) Legal Services - Consultancy on home country law and international law 
(part of CPC 861) entered in Switzerland's GATS Schedule has been removed. Switzerland's 
commitments under sub -sectors, (d) Architectural services and (e) En gineering services the 
qualification requirements contained in the national treatment column have been respectively 
removed or replaced with more liberal qualification requirements. Under B. Computer services 
Switzerland has entered a new subsector: under (e) Other: "Training services for staff of clients; 
Website design services; Integrated c onsulting services on computeriz ed systems and networks 
(part of CPC  8499)".  
                                                
16 Source: S/DCS/W/CHE.  WT/REG315/1 /Rev.1  
 
- 38 - 
 
  4.37.   Switzerland has entered commitments for a new sector (compared with its GATS 
commitments)  under D. Real Estate Services, with two new sub -sectors, (a) Involving own or 
leased property, and (b) On a fee or contract basis (CPC 822).  Under E. Rental/Leasing without 
operators, Switzerland has entered a new sub -sector in its commitments under the A greement: 
"(e) Other - Leasing or rental concerning personal and household goods, excluding goods 
embodying any type of sexual or violent content (part of CPC  832)".  
4.38.   Under F. Other business services, Switzerland has entered new subsectors in its 
commitmen ts under the Agreement, (l) Investigation and security - Security consultation services 
(CPC 87302) and (t) Other - Telephone answering services (CPC 87903), - Duplication services 
(CPC 87904), - Translation and interpretation services (CPC 87905), - Mailing list compilation and 
mailing services (CPC 87906), Speciality design services, - Other business sectors n.e.c. - Agency 
services on behalf of individual performers (part of CPC 87909), - Design services for ergonomy of 
working place (part of CPC 87909),  Other business consulting services n.e.c. (part of CPC 87909).  
4.39.   Under Communication Services, Switzerland has added A./B. Postal/Courier Services - 
Express delivery services (part of CPC 7511 1 part of 7512).  
4.40.   Under 3. Construction and related engineering  services, E. Other, Switzerland has added the 
following two sub -sectors "Special trade construction work (CPC 515)" and "Renting services 
related to equipment for construction or demolition of buildings or civil engineering works, with 
operator (CPC 518)" . Switzerland has added to the covered sub sectors through its redrafting of 
the CPC references in the subsector "Construction work for civil engineering (CPC 5131 -5137) "17. 
4.41.   Under its commitments on 4. Distribution Services, A. Commission Agents services, B . 
Wholesale trade services, and C. Retailing services, Switzerland has relaxed the GATS cantonal 
restrictions contained in mode 3 of the market access column.  
4.42.   Switzerland has added a new sub -sector to its commitments on 5. Educational Services, E. 
"Other educational services in the fields of: Foreign languages - Cooking (part of CPC 929)". 
Switzerland has also added a possible improvement to its commitments on Environmental Services 
under D. Other, Switzerland has added detailed sub -sectoral descriptions, in comparison to the 
listing of CPC sectors under its GATS commitments.  
4.43.   For 7. Financial Services, Insurance and Insurance related Services, Switzerland has 
eliminated the mode 1 and 2 market access limitations contained in its GATS Schedule, and 
deleted the mode 1 limitation in the national treatment column.  
4.44.   In respect of Tourism and related services, modes 3 and 4 (national treatment column), 
Switzerland has relaxed some of the residency and examination requirements for ski instructors .  
4.45.   Switzerland has  added new commitments under 11. Transport Services, A. Maritime 
Transport Services, (a/b) Passenger and freight transportation (CPC 7211 and 7212); (d) 
Maintenance and repair services of seagoing vessels (part of CPC 8868); Maritime Auxiliary 
Services, Ma ritime cargo -handling services (as defined in Attachment I - definition no 1) (part of 
CPC 741), Storage and warehouse services (part of CPC 742), Customs clearance services (as 
defined in Attachment I - definition no. 2) (part of CPC 748), Container stati on and depot services 
(as defined in Attachment I - definition no.3) (part of CPC 742), Maritime agency services (as 
defined in Attachment I - definition no. 4) (part of CPC 748 + 749).  
4.46.   Under C. Air transport services Switzerland has added commitments in the following 
sub-sectors: Selling and marketing of air transport services, Computer reservation system (CRS) 
services, Ground -handling services (part of CPC 7461) and Airport management services (part of 
CPC 7461). Under F. Road Transport Services, Switze rland has added a new subsector (b) Freight 
transportation, excluding cabotage (part of CPC 7123) and (e) Other supporting services for road 
transport (CPC 7449).  
                                                
17 Compared to "General Construction Work for Civil Engineering (CPC 5131 + 5132)" (emphasis added) 
in Switzerland's GATS commitments.  WT/REG315/1 /Rev.1  
 
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  4.47.   Switzerland has entered a new sector in its commitments under the Agreement in 
comparison to  the GATS, 12. Other services not included elsewhere, and recorded commitments 
on (a) Washing. Cleaning and dyeing services (CPC 9701), (b) Hairdressing and other beauty 
services (CPC 9702), (c) Other services n.e.c. Pet caring services (part of CPC 9709) and Wellness 
services - saunas and spas (part of CPC 9709).  
4.48.   Attachment I to Switzerland's Schedule includes definitions on Maritime Auxiliary Services, 
and Attachment II contains English language translations of terms used in the Schedule.  
Table 4.5 Switzerland: Comparison between the GATS and the Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  Compared to 
the GATS  Sectoral 
Commitments  
1. Business services  Partial  Full 
A. Professional  Services  √ Improved  
B. Computer  and Related  Services  √ Improved  
C. Research  and Development  Services  √ Same  
D. Real  Estate  Services  - New 
E. Rental/Leasing  Services  without  Operators  √ Improved  
F. Other  Business  Services  √ Improved 
2. Communication services  Partial  Partial  
A. Postal  services  - New 
B. Courier  services  - New 
C. Telecommunication  services  √ Same  
D. Audiovisual  services  - - 
3. Construction and related engineering services  Full Full 
A. General  construction  work for buildings  √ Same  
B. General  construction  work for civil Engineering  √ Same  
C. Installation  and assembly  work  √ Same  
D. Building  completion  and finishing  work  √ Improved  
E. Other  √ Improved  
4. Distribution services  Full Full 
A. Commission  agents'  services  √ Same  
B. Wholesale  trade services  √ Similar  
C. Retailing  services  √ Improved  
D. Franchising  √ Same  
5. Education services  Full Full 
A. Primary education services  √ Same  
B. Secondary education services  √ Same  
C. Higher education serv ices  √ Same  
D. Adult education  √ Same  
E. Other education services  - New 
6. Environmental services  Full Full 
A. Sewage services  √ Same  
B. Refuse disposal services  √ Same  
C. Sanitation and similar services  √ Same  
D. Other  √ Same  
7. Financial servi ces Full Full 
A. All insurance  and insurance -related  services  √ Improved  
B. Banking  and other  financial  services  √ Improved  
8. Health related and social services  - - 
A. Hospital services  - - 
B. Other Human Health Services  - - 
C. Social Services  - - 
D. Other  - - 
9. Tourism and travel related services  Full Full 
A. Hotels  and restaurants (including catering)  √ Improved  
B. Travel  agencies  and tour operators  services  √ Same  
C. Tourist  guides  services  √ Improved  
10. Recreational and cultural and spo rting services  Partial  Partial  
A. Entertainment  services  - - 
B. News agency services  √ Same  
C. Libraries, archives, museums and other cultural services  - - 
D. Sporting and other recreational services  √ Same  
11. Transport services  Partial  Partial  
A. Maritime Transport Services  - New 
B. Internal Waterways Transport  √ Same  WT/REG315/1 /Rev.1  
 
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  Sectors (CPC Classification)  GATS  Compared to 
the GATS  Sectoral 
Commitments  
C. Air  Transport  Services  √ Improved  
D. Space  Transport  √ Same  
E. Rail  Transport  Services  √ Same  
F. Road  Transport  Services  √ Improved  
G. Pipeline  Transport  √ - 
H. Services  auxiliary  to all modes  of transport   √ - 
I. Other  Transport  Services  - - 
12. Other Services  - New 
 
Note:   
Partial:  GATS commitments subject to some limitation(s) under market access or national treatment, under 
any of the three modes.  
Full: GATS comm itments not subject to limitation(s) under market access or national treatment, under 
any of the three modes (excluding "unbound" due to lack of technical feasibility)  
-: No commitments under GATS.  
New: New commitments made under the Agreement (Full or par tial, with or without limitations). "New" 
can always be seen as "improved".  
Improved:   Overall improved commitments made under the Agreement as compared to those under the GATS.  
Similar:  Similar commitments (Agreement vs GATS); though possibly with limited  improvements and/or 
limited additional reservations.  
: Reservation listed under the FTA Party's Schedule (existing or future non -conforming measures).  
 
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/CHE), prepared by the 
Secre tariat (in  2003) and Appendix 5 Schedule annexed to the Agreement.  
 
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.49.   Article 3.8 of the Agreement concerns domestic regulation.  Article 3.8.1 requires that each 
Party ensure that all measures of general application  affecting trade in services are administered 
in a reasonable, objective and impartial manner.  Article 3.8.2 mirrors Article VI.2(a) of the GATS 
and requires that the Parties establish or maintain independent and impartial judicial, arbitral or 
administrat ive tribunals.  Article 3.8.3 duplicates Article VI.3 of the GATS, requiring Parties to 
inform an applicant whether permission has been granted in situations in which authori zation is 
required for the supply of a service.  Article 3.8.4 requires each Party t o provide for adequate 
procedures for verification of the competence of the professionals of any other Party.   
4.5.2   Recognition  
4.50.   Article 3.9 concerns recognition.  Article 3.9.1 differs from Article VII.1 of the GATS in 
requiring a Party to give due consideration  to any requests by another Party to recognise the 
education, experience, licences or certification granted in the other Party, whether based upon an 
agreement with the other Party or accorded autonomously.  Article 3.9.2 provides that when a 
Party recognis es the education, experience licences or certification obtained in the territory of a 
non-Party to the Agreement, the first Party shall give other Parties adequate opportunity to 
negotiate its accession to such other agreement or arrangement, including sit uations in which such 
recognition is done autonomously.  Article 3.9.3 requires that any such agreement, arrangement or 
autonomous recognition must be in conformity with relevant provisions of the WTO Agreement, in 
particular paragraph 3 of Article VII of t he GATS.   
4.5.3   Subsidies  
4.51.   There are no specific provisions on subsidies in services contained in the Agreement , 
although Switzerland retains in its Horizontal limitations (national treatment column) the 
restriction that subsidies may be limited by establishment in particular geographic regions of 
Switzerland.   WT/REG315/1 /Rev.1  
 
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  4.5.4   Safeguards  
4.52.   Apart from Article 3.14 (below) there are no specific provisions on safeguards in services 
under the Agreement.   
4.5.5   Other  
4.53.   Article 3.14 of the Agreement concerns payments and transfers in services an d provides i n 
3.14.1 that except as authoriz ed under Article 3.15 (restrictions to safeguard the balance of 
payments) a Party shall not apply restrictions on international transfers for current transactions 
with another Party.  Article 3.14.2 recalls the ri ghts and obligations of the Parties under the Articles 
of the Agreement of the IMF, and provides that a Party shall not impose restrictions on capital 
transactions inconsistently with its specific commitments, unless under Article 3.15 of the 
Agreement or at the request of the IMF.  Article 4.13 of Chapter 4 on investments concerns balance 
of payments in investments (see below).  
4.54.   Article 3.12 provides that the rights and obligations of the Parties in respect of monopolies 
and exclusive service suppliers are governed by paragraphs 1, 2 and 5 of Article VIII of the GATS 
(which are incorporated into the Chapter).   
4.6  Sector specific provisions on trade in services  
4.6.1   Financial Services  
4.55.   Annex IX of the Agreement, Articles 1 -7, set out additional disciplines on Financia l Services.  
Article 1 sets out the definitions used in the Annex.  Article 2 closely follows section C of the WTO 
Understanding on Financial Services and concerns national treatment.  Article 2.1 of the Annex 
requires that each Party grant to financial servi ce suppliers of another Party established in its 
territory access to payment and clearing systems and to official funding and refinancing facilities 
operated by public entities.  Article 2.2 provides that where (a) where membership or participation 
in a sel f-regulatory entity listed in that sub -paragraph is required for the supply of financial 
services or (b) the Party provides such entities with privileges or advantages in supplying financial 
services, the Party shall ensure those entities accord national t reatment to financial service 
suppliers of any other Party resident in its territory.   
4.56.   Article 3 of Annex IX concerns transparency and in Article 3.1 requires each Party to 
promote regulatory transparency in financial services by consulting to implement ob jective and 
transparent regulatory processes in each Party, taking into account (a) work in the GATS and 
other relevant fora, and (b) the importance of regulatory transparency, identifiable policy 
objectives and of clear, consistently applied regulatory pr ocesses that are made available 
transparently.  Article 3.1 provides that where a licence is required for the supply of a financial 
service the competent authorities of a Party shall ensure that the requirements for issue of a 
licence are publicly available . Article 4 requires that application procedures be expeditious and sets 
out procedural steps the Parties shall follow.  Article 5.1 on domestic regulation closely follows 
paragraph 2 of the Annex to the GATS on Financial services, and provides that Parties  shall not be 
prevented from adopting reasonable measures for prudential reasons.  Such measures shall not be 
more burdensome than necessary, per Article 5.2.   
4.57.   Article 6 of Annex IX provides that if a Party signs an agreement or arrangement concerning 
prude ntial measures with a non -party it shall afford and adequate opportunity to a Party to join 
that agreement or to negotiate an equivalent agreement.   
4.7  Telecommunication Services  
4.58.   Annex X of the Agreement, Articles 1 -7 concern Telecommunication Services, . Most of the 
provisions are based on the GATS Annex on telecommunications complemented by the Reference 
paper developed by the Negotiating Group on Basic Telecommunications. Article 2 on competitive 
safeguards requires each Party to maintain appropriate measure s to ensure major suppliers cannot 
engage in anti -competitive practices, an illustrative list of such practices is contained in Article 2.2 
of the  Annex . Article 3 sets out obligations on interconnection, in particular that major suppliers 
provides interco nnection at a technically feasible point in the network, inter alia  on WT/REG315/1 /Rev.1  
 
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  non-discriminatory, timely and cost oriented terms (Article 3.2).  Article 4.1 on universal service 
states that each Party may define the universal service it wishes to maintain, provide d that 
measures governing universal service are transparent, objective and non -discriminatory and 
competition -neutral (Article 4.2).  Article 5.1 provides that when a licence is required for supply of 
a telecommunications service, Parties must publicly spec ify the terms, conditions and time period 
for issue of a licence (ordinarily within 6 months, per Article 5.2).  Article 6.1 requires that the 
telecommunications regulatory authority of a Party must be separate from and not accountable to 
any supplier of te lecommunications services.  Article 7 of Annex X requires that procedures for use 
of scarce telecommunications resources are carried out in an objective, timely and 
non-discriminatory manner.   
5  GENERAL PROVISIONS O F THE AGREEMENT  
5.1  Transparency  
5.1.  Article 1.6 of the Agreement requires the Parties to publish or otherwise make publicly 
available their laws, regulations, judicial decisions, administrative rulings of general application 
and their respective international agreements that may affect the operation of the  Agreement.  The 
Parties are required to promptly respond to specific questions and provide, upon request, 
information on each other on such matters, although they are not required to disclose confidential 
information.   
5.2  Current payments and capital movement s 
5.2.  There appear to be no provisions in the Agreement on current payments and in the Chapters 
of the Agreement concerning trade in goods . However , Article 3.14 .1 on services  establishes that a 
Party shall not apply restrictions on international transfers and  payments for current transactions 
with another Party except for restrictions to safeguard the balance of payments as provided for in 
Article 3.15.  Article 4.12.1 of the Agreement on investment precludes the Parties from applying 
any restrictions on curren t payments and capital movements relating to direct investments, except 
as permitted under Article 4.13 (on balance of payments).  
5.3.  Nothing in Chapters 3 or 4 shall affect the rights and obligations of the Parties under the IMF 
arrangements (Article 3.14.2 a nd 4.12.2).   
5.3  Exceptions  
5.4.  Article 2.17 of the Agreement (goods) provides that the rights and obligations of the Parties 
in respect of general exceptions shall be governed by Article XX of the GATT 1994, which is 
incorporated into and made part of the Agreeme nt.  
5.5.  Article 2.18 of the Agreement on goods provides that the rights and obligations of the Parties 
in respect of security exceptions shall be governed by Article XXI of the GATT 1994, which is 
incorporated into and made part of the Agreement.  
5.6.  Article 3.16  of the Agreement (services) provides that the rights and obligations of the 
Parties in relation to general and security exceptions shall be governed by Article XIV and 
paragraph 1 of Article XIV bis of the GATS.   
5.7.  Article 4.14 of the Agreement (investment)  provides that the rights and obligations of the 
Parties in respect of general exceptions shall be governed by Article XIV of the GATS.   
5.4  Accession and Withdrawal  
5.8.  Article 10.6 provides that any State that becomes a member of EFTA may accede to the 
Agreement , provided that the Joint Committee approves its accession, on terms and conditions to 
be agreed upon between the Parties.   
5.9.  Article 10.7 provides that each Party may withdraw from the Agreement by means of written 
notification to the Depositary of the Agre ement.  If Ukraine withdraws, the entire Agreement shall 
expire  when its withdrawal becomes effective . Any EFTA S tate that withdraws from the Convention WT/REG315/1 /Rev.1  
 
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  establishing the European Free Trade Association  shall, ipso facto , cease to be a Party to the 
Agreement  upon the day that the withdrawal takes effect.   
5.5  Institutional framework  
5.10.   Further to Articles 2.2 and 2.10, Article 2.11.1 of the Agreement establishes a 
Sub-Committee of the Joint Committee on Rules of Origin, Customs Procedures and Trade 
Facilitation ("th e Sub -Committee").   
5.11.   Chapter 8, Article 8.1 establishes the Ukraine -EFTA Joint Committee.  Article 8.2(a) -(f) sets 
out the functions and responsibilities of the Joint Committee, which include supervising and 
reviewing the implementation of the Agreement, rev iewing the possibility of further removing 
barriers to trade and other restrictive measures concerning trade between Ukraine and EFTA 
States.  The Joint Committee shall meet within two years of the entry into force of the Agreement.  
The first meeting of the  Joint Committee to ok place o n 29 May  2013.   
5.6  Dispute settlement  
5.12.   Chapter 9, Articles 9.1 -9.10, concern dispute settlement under the Agreement and establish 
a dispute settlement mechanism, which appl ies to the settlement of any disputes concerning 
interpreta tion or application of the Agreement.  Article 9.1.1 sets out the scope of the chapter on 
dispute settlement .  
5.13.   Article 9.1.2 provides that disputes regarding the same matter which arise under the 
Agreement or the WTO Agreement may be settled in either forum , at the discretion of the 
complaining Party, and that the forum so selected shall be used to the exclusion of the other. 
Article 9.1.4 provides that before a Party initiates dispute settlement proceedings under the WTO 
Agreement against another Party it s hall notify other Parties to the Agreement of its intention.   
5.14.   Good offices, conciliation or mediation are provided for under Article 9.2 of the Agreement, 
are voluntary and may be terminated at any time (Article 9.2.1).  Article 9.3.1 requires the Parties 
to at all times endeavour to agree on the interpretation and application of the Agreement, and 
make every attempt through co -operation and consultations to reach a mutually satisfactory 
resolution of any matter.  A Party that considers that a measure or othe r matter is inconsistent 
with the Agreement may request consultations in writing to the other Party, which shall also be 
notified to all other Parties, and the Party complained against shall reply within 10 days of receipt. 
(Article 9.3.2).  Article 9.3.3 p rovides that if the Party to which the request is made  does not reply 
within 10 days, or does not enter into consultations within 30 days from receipt of the request, 
(15 days for urgent matters including those on perishable goods), the complaining Party s hall be 
entitled to request the establishment of an arbitra tion panel pursuant to Article 9.4.   
5.15.   Article 9.4.1 provides that if consultations under Article 9.3 fail to settle a dispute within 
60 days, or 30 days in relation to urgent matters , including thos e on perishable goods,  from the 
date of receipt of a request for consultations, the matter may be referred to an arbitration panel 
by means of a written request.  The written request for arbitration shall identify the specific 
measure or other matter at iss ue and provide a brief summary of the legal basis of the complaint  
(Article 9.4.2).  An arbitra tion panel shall comprise 3  members nominated in accordance with the 
"Optional Rules for Arbitrating Disputes between Two States of the Permanent Court of 
Arbitra tion", ("the Optional Rules").  Arbitra tion panels have standard terms of reference as set out 
in Article 9.4.  Parties to the Agreement that are non -parties to the dispute may also participate in 
the proceedings .  
5.16.   Procedures of the arbitra tion panels are se t out in Article 9.5.  Unless the Parties to the 
dispute agree otherwise, h earings shall take place in Geneva . The language of any proceeding 
shall be English  (Article 9.5.3).  Decisions of the arbitra tion panel are to be taken by majority.  
Article 9.6.1 pro vides that the arbitration panel should submit an initial report containing its 
findings and rulings to the Parties to the dispute not later than 90 days from the date of 
establishment of the panel, and in no case should a report take more than 5 months  from that 
date. A Party to a dispute may submit written comments to the arbitration panel within 14 days of 
receipt of the report.  The arbitration panel shall present to the Parties to the dispute a final report 
within 30 days of their receipt of the initial  report.  Article 9.7.1 permits the suspension or WT/REG315/1 /Rev.1  
 
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  termination of panel proceedings at any time for a period not exceeding 12 months - if the 
12 month period is exceeded the arbitration panel's authority will lapse unless the P arties to the 
dispute agree oth erwise.  Article 9.7.2 permits the withdrawal of a complaint prior to issue of a 
final report.   
5.17.   Article 9.8.1 requires the Party concerned to promptly comply with the ruling of the 
arbitration panel . If it is impracticable to comply immediately, the Parties  to the dispute shall 
endeavour to agree a reasonable period  of time to do so . The original panel may be requested to 
determine a reasonable time period.   
5.18.   Article 9.9.1 provides that if the Party concerned fails to comply with the ruling in the final 
repor t per Article 9.8.1, that Party shall, if so requested by the complaining Party, enter into 
consultations with a view to agreeing mutually acceptable compensation.  If no such agreement is 
reached within 20 days  from the request , the complaining Party may s uspend the application of 
equivalent benefits under the Agreement.  Article s 9.9.2-9.9.4 describe the procedures for 
suspension of benefits.  The original arbitration panel shall, at the request of a Party to the dispute, 
rule on the conformity with the fina l report of the implementing measures taken and whether the 
suspension of benefits should be terminated or modified.   
5.7  Relationship with other agreements concluded by the Parties  
5.19.   In Article 1.3.1 of the Agreement, the Parties confirm the rights and obligati ons under the 
WTO Agreement, the other agreements negotiated under the WTO and any other international 
agreement to which they are a party.  Article 1.3.2 provides that the Agreement shall not preclude 
the maintenance or establishment of customs unions, fre e trade areas, arrangements for frontier 
trade and other preferential agreements insofar as they do not have the effect of altering the trade 
arrangements provided under the Agreement.   
5.20.   Table 5.1  below shows the Parties participation in RTAs, notified and non-notified, other 
than the Agreement.  
Table 5.1 EFTA States and Ukraine: Participation in other RTAs (notified and non -notified 
in force), as of 9 July 2013  
Partner / 
Agreement  Date of entry  
into force  Type of 
agreement  GATT/WTO Notification  
Year WTO Provision  
EFTA STATES - COLLECTIVELY  
Hong Kong, China  01.10.12  Goods & Services  2012 GATT Art. XXIV & GATS Art. V  
Montenegro  01.09.12  Goods  2012 GATT Art. XXIV  
Peru 01.07.11  Goods  2011 GATT Art. XXIV  
Colombia  01.07.11  Goods & Services  2011 GATT Art. XXIV & GATS Art. V  
Albania  01.11.10  Goods  2011 GATT Art. XXIV  
Serbia  01.10.10  Goods  2010 GATT Art. XXIV  
Canada  01.07.09  Goods  2009 GATT Art. XXIV  
SACU  01.05.08  Goods  2008 GATT Art. XXIV  
Egypt  01.08.07  Goods 2007 GATT Art. XXIV  
Lebanon  01.01.07  Goods  2006 GATT Art. XXIV  
Republic of Korea  01.09.06  Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Tunisia  01.06.05  Goods  2005 GATT Art. XXIV  
Chile 01.12.04  Goods & Services  2004 GATT Art. XXIV & GATS Art. V  
Singapore  01.01.03  Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
Jordan  01.09.02  Goods  2002 GATT Art. XXIV  
FYROM  01.05.02  Goods  2000 GATT Art. XXIV  
Croatia  01.04.02  Goods  2002 GATT Art. XXIV  
Mexico  01.07.01  Goods & Services  2001 GATT Art. XXIV &  GATS Art. V  WT/REG315/1 /Rev.1  
 
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  Partner / 
Agreement  Date of entry  
into force  Type of 
agreement  GATT/WTO Notification  
Year WTO Provision  
Morocco  01.12.99  Goods  2000 GATT Art. XXIV  
Palestinian Authority  01.07.99  Goods  1999 GATT Art. XXIV  
Israel  01.01.93  Goods  1992 GATT Art. XXIV  
Turkey  01.04.92  Goods  1992 GATT Art. XXIV  
Iceland (EFTA 
Accession)  01.03.70  Goods  1970 GATT Art.  XXIV 
EFTA 03.05.60  
01.06.02  Goods  
Services  1959 
2002 GATT Art. XXIV  
GATS Art. V  
INDIVIDUAL  EFTA  STATES  
Japan - Switzerland  01.09.09  Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
Iceland – Faroe 
Islands  01.11.06  Goods & Services  2008 GATT Art. XXI V & GATS Art. V  
Faroe Islands – 
Switzerland  01.03.95  Goods  1996 GATT Art. XXIV  
EEA 01.01.94  Services  1996 GATS Art. V  
Faroe Islands – 
Norway  01.07.93  Goods  1996 GATT Art. XXIV  
EU-Norway  01.07.73  Goods  1973 GATT Art. XXIV  
EU-Iceland  01.04.73  Goods  1972 GATT Art. XXIV  
EU-Switzerland/ 
Liechtenstein   01.01.73  Goods  1972 GATT Art. XXIV  
UKRAINE  
Montenegro  01.01.13  Goods  & Services  2013 GATT Art. XXIV & GATS Art. V  
Treaty on a FTA 
between Members of 
the CIS  20.09.12  Goods  2013 GATT Art. XXIV  
Belarus  11.11.06  Goods  2008 GATT Art. XXIV  
Moldova  19.05.05  Goods  2008 GATT Art. XXIV  
CEZ 20.05.04  Goods  2008 GATT Art. XXIV  
Tajikistan  11.07.02  Goods  2008 GATT Art. XXIV  
FYROM  05.07.01  Goods  2008 GATT Art. XXIV  
Kazakhstan  19.10.98  Goods  2008 GATT Art. XXIV  
Kyrgyz Republic  19.01.98  Goods  1999 GATT Art. XXIV  
Armenia  18.12.96  Goods  2004 GATT Art. XXIV  
Azerbaijan  02.09.96  Goods  2008 GATT Art. XXIV  
Georgia  04.06.96  Goods  2001 GATT Art. XXIV  
Uzbekistan  01.01.96  Goods  2008 GATT Art. XXIV  
Turkmenistan  04.11.95  Goods 2008 GATT Art. XXIV  
Russian Federation  21.02.94  Goods  2008 GATT Art. XXIV  
GUAM  10.12.03  Goods  Not notified  
Source:  WTO Secretariat.  
SACU:  Southern African Customs Union  
FYROM:  Former Yugoslav Republic of Macedonia  
EEA: European Economic Area  
CEFTA:  Central European Free Trade Agreement  
CIS: Commonwealth of Independent States  
CEZ: Common Economic Zone  WT/REG315/1 /Rev.1  
 
- 46 - 
 
   
5.8  Investment  
5.21.   Chapter 4 of the Agreement (Articles 4.1 -4.15) concern s Investment.  
5.22.   Article 4.1 sets out the scope of the Chapter, which applies to investme nts in the territory of 
one P arty by an investor of another P arty which constitute or are related to a direct investment, 
regardless of whether the investments were made prior to or after entry into force of the 
Agreement.  Article 4.1.1 provides that Chapt er 4 does not apply to investments in the services 
sectors covered by Chapter 3.18 Definitions used in the Chapter are set out in Article 4.2.   
5.23.   Article 4.4 provides that (subject to Article 4.11 and the reservations listed in Annex XI) 
each Party shall acco rd national treatment to investors of the other Parties and their investments.  
Article 4.3 provides that each Party shall accord to investors of the other Party and their 
investments treatment in accordance with international law, including fair and equita ble treatment 
and full protection and security. Article 4.5.1 provides that except as provided for in Annex XII to 
the Agreement, each Party shall accord investors of the other Parties and their investments most 
favoured nation treatment with respect to in vestments in its territory.  Article 4.5.2 concerns other 
preferential investment agreements that the Parties may have with any third State  (including 
agreements concerning double taxation), and provides that the Parties are not obliged to extend 
any such p referential arrangements to the other Parties.  However, a fter entry into force of the 
Agreement, if a Party enters into any preferential investment agreements of the kind described in 
Article 4.5.2 with a non -Party, it shall consider a request by another Party to incorporate that 
treatment into the Agreement.   
5.24.   Article 4.7 concerns the treatment of key personnel who are employed by investors or 
investments, and requires the Parties , subject to their laws and regulations,  to examine in good 
faith any requests  for key personnel to enter and remain temporarily in their territory to engage in 
activities connected with the investment.  Article 4.7.3 also requires the Parties , subject to their 
laws and regulations,  to grant temporary entry and stay to the spouse and  minor children of the 
key personnel granted temporary entry , stay and authoriz ation to work . 
5.25.   In Article 4.10 the Parties reaffirm their commitments under the WTO Agreement on TRIMS 
and incorporate it into the Agreement.   
5.26.   Article 4.11 provides that the nat ional treatment obligation set out in Article 4.4 shall not 
apply with respect to (i) any reservation listed  in Annex XI to the Agreement, (ii) an amendment 
to a reservation, provided that such amendment does not decrease the conformity of the 
reservation;  and, any new reservation incorporated into Annex XI which does not affect the overall 
level of commitments of a  Party under the Agreement. According to the Parties, no Party has 
added any new reservations.   
5.27.   Article 4.12.1 precludes the Parties from applyi ng any restrictions on current payments and 
capital movements relating to direct investments, except as permitted under Article 4.13 (on 
balance of payments).  Article 4.12.2 notes that nothing in the Chapter shall affect the rights and 
obligations of the P arties under the Articles of Agreement of the IMF.   
5.28.   Pursuant to Article 4.13.1 , the Parties are to endeavour to avoid the imposition of 
restrictions to safeguard the balance of payments.  Article 4.13.2 incorporates paragraphs 1 to 3 of 
Article XII of the G ATS into the Agreement.  General exceptions to the rights and obligations of the 
Parties are governed by Article XIV of the GATS which is incorporated into the Agreement as per 
Article 4.14.   
5.29.   Under Appendix 1 of Annex XI, Ukraine has listed one reservation in respect of land 
ownership for agricultural purposes.  The reservation provides that foreign citizens and stateless 
persons are not entitled to (i) acquire ownership of land intended for agricultural purposes, (ii) to 
                                                
18 Footnote 3 to Chapter 4 provides as follows; "For the avoidance of doubt, it is confirmed that services 
specifically exempted from the scope of Chapter 3 (air traffi c rights) are considered to be covered services 
sectors, and therefore do not fall under the scope of the Investment Chapter."  WT/REG315/1 /Rev.1  
 
- 47 - 
 
  freely acquire land that is in state and municipal property, or (iii) to privatise land that was 
previously transferred to them for use.  
5.30.   Under Appendix 2 of Annex XI, Iceland has listed 6 reservations.  The first concerns all 
sectors, and provides that the majority of founders of a private or public limited corporation must 
be resident in Iceland or in an EEA  and/or  EFTA State or in the Faroe Islands (unless exempted by 
the Minister of Commerce of Iceland).  The manager(s) and a t least 50% of the board members of 
a private limited company or pub lic limited company  must also be resident in those same areas , 
unless the Minister of Commerce grants and exemption .  
5.31.   Iceland has also entered more specific reservations governing the right to own or hold real 
estate.  Only Icelandic citizens and legal enti ties, and citizens and legal entities of another member 
state of the EEA, EFTA, or the Faroe Islands are allowed to own real estate in Iceland19, unless the 
ownership and use is connected to an investment in real estate pertaining to the business activity 
of the investor.  The same reservation applies to leaseholds of three years or greater.  The Minister 
of Justice may grant exemptions  from these restrictions . Iceland has entered further reservations 
in respect of the conduct of fishing and whaling; fisheries  processing; and fish auctioning.  Iceland 
has recorded a reservation on energy production and distribution.  
5.32.   Liechtenstein has entered 5 reservations in Appendix 3 to Annex XI.  The first concerns all 
sectors, and provides that the establishment of a commerc ial presence by a legal person (including 
branches) is subject to the requirement that no objection for reasons of national econom y is made , 
(inter alia  balance d proportion  of national and foreign capital, ratio of foreigners and residents, 
balanced geogra phic situation and the balanced development of the national economy.  The second 
reservation (covering all sectors) requires a period of p rior residency  in Liechtenstein as a 
condition to establish a commercial presence by a natural or legal person.  In the case of a legal 
person, a certain number of managers  and administrators must also have prior residence in 
Liechtenstein.  The same restrictions apply for general and limited partnerships. A  third reservation 
covering all sectors concerns the implementation of the EEA Agreement of 1992, and provides that 
third country corporate subsidiaries formed in accordance with the law of an EEA member state 
that do not have their principal place of business in an EEA state shall not benefit from EEA 
preference.  A fourth  reservation covering all sectors concerns the acquisition of real estate.  All 
acquisitions of rea l estate are subject to authoriz ation which will be granted only if an actual and 
proven requirement for living or business purposes is given and a certain pe riod of residency has 
been completed .  
5.33.   Liechtenstein has also entered a reservation in respect of the power and energy sector, 
which provides that all activities in the power and energy sector shall be treated as services under 
the Agreement.   
5.34.   In Appendix 4 to Annex XI Norway has entered 6 reservations.  The first concerns all sectors 
and provides that Norway does not extend to Ukraine any preferences granted under bilateral 
investment treaties signed by Norway prior to 1997.  The second (all sectors) reserve s the right to 
apply measures inconsistent with Article 4.4 concerning the imposition, enforcement or collection 
of direct taxes (if they do not contravene any tax treaty in force between Ukraine and Norway).  
The third reservation ( all sectors ) requires th at the general manager in a joint stock company and 
at least half of the board of directors and corporate assembly be residents of Norway (permanent 
residents of an EEA State are excepted) . A fourth reservation (all sectors) concerns collective 
copyright a nd neighbouring rights laws and measures:  inter alia  management systems, royalties. 
levies, grants and funds.  
5.35.   Norway has reservations regarding the power and energy sector, and the repair of transport 
equipment sector. For Norway these sectors shall be tr eated as services under the Agreement.  
Norway also has also entered a reservation regarding the fishing and fish processing sectors.  
Acquisition of a fishing vessel or share in a company that owns such vessels can only be given to a 
Norwegian natural perso n or qualifying legal entity.  Ownership is restricted to resident persons 
practising the activity of professional fisherman.  
                                                
19 Non-EEA citizens are not subject to these restrictions provided that they have been resident in 
Iceland for more than 5 years.  WT/REG315/1 /Rev.1  
 
- 48 - 
 
  5.36.   Norway has also entered two reservations in respect of Article 4.5 (most favoured nation 
treatment), covering all sectors.  In the f irst reservation Norway reserves the right to impose, 
collect or enforce existing taxes on income and capital.  The same applies to any identical or 
substantially similar taxes and to the imposition of defensive measures against harmful tax 
practices  (if they do not contravene any tax treaty in force between Ukraine and Norway). The 
second reservation concerns collective copyright and neighbouring rights laws and measures:  
inter alia management systems, royalties , levies, grants and funds.  
5.37.   Switzerland's 6 re servations on investment are set out in Appendix 5.  The first requires that 
at least one member of any corporation, corporation with unlimited partners, limited partnership, 
cooperative or foreign representative of a branch must be resident in Switzerland.  The second (all 
sectors) reservation provides that acquisition of real estate is subject to cantonal authori zation 
when the acquirer will not be using the property as a permanent  establishment .  
5.38.   Switzerland has entered a reservation in respect of oil pros pecting and exploitation.  Oil 
concessions can only be granted to companies that are 75% Swiss owned.  The nuclear energy 
sector is also subject to a reservation that construction and operation of a nuclear facility can only 
be undertaken by a legal person.  If that legal person is a foreign company, it must have a 
registered  subsidiary in Switzerland.  The Federal Council may refuse to grant a concession to a 
foreign company if its home state does not grant reciprocity.  A further reservation concerns 
hydroelec tric power;  when granting a concession cantons take public interest into account, and 
cantons may require that a concession holder have its registered office in that canton.   
5.9  Government procurement  
5.39.   Chapter 6, Articles 6.1 -6.13 and Annexes XIV and XV concer n government procurement.  
5.40.   Ukraine is not a member of the WTO Government Procurement Agreement. In its WTO 
Accession commitments Ukraine agreed to start negotiations on joining that agreement .20  
5.41.    Article 6.1 provides that the Parties shall ensure reciprocal  and effective opening of their 
government procurement markets, in order to maximise competitive opportunities for suppliers 
and make government spending more efficient.  Article 6.2 provides that the Chapter applies to 
procurement for governmental purposes  of goods and services, as defined in Article 1 of 
Annex  XIV and Article 2 of Annexes XIV and XV.  The Parties shall ensure that their p rocurement 
system is in conformity with, and that their procuring entities adhere to , the provisions of Annexes 
XIV and X V, pursuant to Article 6.3.   
5.42.   Article 6.4.1 provides that each Party shall ensure that procuring entities shall accord 
treatment no less favourable than that accorded to domestic goods, services and suppliers.  
Article  6.4.2 requires that a Party shall ensur e that its procuring entities do not treat a locally 
established supplier less favourably than another locally established supplier on the basis of 
foreign affiliation or ownership, nor discriminate against a locally established supplier on the basis 
that the goods or services offered by that supplier for a procurement are in fact the goods or 
services of any other Party.   
5.43.   Article 6.5 requires that procuring entities shall conduct procurement in a transparent and 
impartial manner that (a) conforms with the Chapter, using processes like open tendering, 
selective tendering and limited tendering as specified in Articles 11 to 13 of Annex XIV, (b) avoids 
conflicts of interest, and (c) prevents corrupt practices.  The rules of origin applied to procurement 
shall n ot differ from the rules of procurement applied in the normal course of trade (Article 6.5).  
Article 6.7 prohibits offsets.  Article 6.8 requires the prompt publication of information on covered 
procurement, and any modification thereto.   
                                                
20 In paragraph 358 of WT/ACC/UKR/152, Ukraine committed itself as follows: "… upon WTO accession, 
Ukraine would start negotiations on the accession to the Government Procurement  Agreement. Ukraine would 
become observer to the GPA at the time of accession t o the WTO and start GPA negotiations by requesting 
membership and tabling an entities offer one year after accession. The Working Party t ook note of these 
commitments."  WT/REG315/1 /Rev.1  
 
- 49 - 
 
  5.44.   Article 6.11 conce rns general exceptions and reproduces Article XXIII of the WTO 
Agreement on Government Procurement ("GPA").   
5.45.   Annex XIV expands upon the principles set out in Chapter 6 of the Agreement 
(Procurement) and contains detailed standards for procurement systems, focussing on 
requirements and procedures to be followed, and includes Articles on tender documentation, 
specifications, time limits, tendering procedures, selective tendering, electronic auctions and 
domestic review procedures for supplier challenges.  
5.46.   Annex XV sets out, in 11 Appendixes, the commitments of the Parties under the Agreement 
in relation to government procurement, as well as specifying the obligations of the Parties in 
relation to the administration of procurement processes.   
5.47.   In Part A of Append ix 1, Ukraine has listed thresholds of SDR 130,000 for in goods and 
services, and SDR 5,000 000 for construction services in respect of Central Government level 
procurement, with a defined list of central government entities.   
5.48.   In Part B of Appendix 1, the EFTA States have provided the same thresholds for central 
government procurement as Ukraine, which correspond with the individual Annex 1 to the GPA 
commitments. Also in Part B the EFTA states have set out individual notes and derogations which 
generally c orrespond with the notes and derogations in their Annex 1 GPA Schedules.  
5.49.   Iceland has inscribed the same covered central government entities in its commitments 
under Part B of Appendix 1 of Article XV of the Agreement, compared to its commitments under 
Annex 1 of the GPA.  
5.50.   Norway has broadened its covered central government entities in comparison to the 
commitments under the GPA which now cover all central government (State) entities, compared to 
a defined list under Annex 1 of the GPA.  The list of supplies and equipment in respect of security 
and defence entities that are covered by the Agreement are the same as listed in the Notes to 
Norway's Annex 1 commitments under the GPA.  
5.51.   Switzerland's list of entities under Part B of Appendix 1 to Annex XV have added the 
Directorate for Management to the entities covered by the Federal Department of Foreign Affairs,  
reduced the number of agencies covered under the Federal Department of Justice and Police, and 
specified a greater number of defence establishments as cove red entities.  Switzerland's notes and 
derogations at the end of Part B specify the procurements (by HS Codes) covered by the Federal 
Department of Foreign Affairs and are identical to the same list under Switzerland's GPA 
commitments.   
5.52.   Appendix 2 to Annex XV sets out covered entities a sub -central government level.  Ukraine 
has specified a threshold of SDR 130,000 for goods (specified in Appendix 4 to Annex XV) 
SDR 130,000 for services (specified in Appendix 5) and SDR 5,000,000  for construction services . 
Ukraine's list of covered sub -central government entities is set out in Part A of Appendix 2.   
5.53.   In Part B of Appendix 2, the EFTA States have provided higher thresholds for sub -central 
government procurement than Ukraine in respect of goods and services procu rement (SDR 
200,000, SDR 200,000 respectively) and SDR 5,000 000 for construction services, which 
correspond with their individual Annex GPA commitments.  
5.54.   Iceland has entered the same list of sub -central entities as its GPA commitments, but has 
added a dero gation in respect of contracts in connection with drinking water, energy, transport, 
telecommunications or post.  Similarly, Liechtenstein has entered the same list of sub -central 
entities as its GPA commitments, but has added a derogation in respect of con tracts in connection 
with drinking water, energy, transport, telecommunications or post.   
5.55.   In Appendix 2 to Annex XV Norway has entered an inclusive list of covered sub -central 
entities  but has added a derogation in respect of contracts in connection with d rinking water, 
energy, transport, telecommunications or post.  The list of entities is drawn from and duplicating its 
committed entities under Annex 2 of the GPA. Switzerland has listed the same entities it has 
inscribed in its Annex 2 GPA commitments.  WT/REG315/1 /Rev.1  
 
- 50 - 
 
  5.56.   Appendix 3 to Annex XV concerns entities operating in the utilities sector and other covered 
entities.  In Part A of Appendix 3 Ukraine has specified a threshold of SDR 400,000 in respect of 
goods (specified in Appendix 4); SDR 400,000 in respect of services ( specified in Appendix 5) and 
SDR 5,000,000 for construction services.  The sectors listed by Ukraine (i) concern production, 
transport or distribution of drinking water, (ii) operation of fixed networks in the field of transport 
by tramway, trolleybus, bus or cable, (iii) exploitation of a geographic area for the purposes of 
provision of airport or other air terminal facilities, (iv) the exploitation of a geographic area for the 
purposes of provision of maritime, or inland port or terminal facilities by inla nd waterway, and 
(v) the production of electricity.  The list of committed entities are state enterprises including 
government enterprises, utilities, institutions and businesses where the states stake of shares is 
greater than 50%.  It also includes subsidi aries more than 50% owned by state enterprises.  
5.57.   The EFTA states procurement thresholds in Part B of Appendix 3 to Annex XV are the same 
as listed by Ukraine.  Iceland's committed sectors under Appendix 3 are the same as under its GPA 
Annex 3 commitments.  The notes and derogations inscribed by Iceland are similar to those set out 
in its Annex 3 GPA commitments, although they eliminate its turnover qualification requirements in 
Annex 3.  Liechtenstein's notes and derogations under the Appendix are the same as u nder its GPA 
Annex 3 commitments.  Norway's list of entities is the same as in its Annex 3 GPA commitments, 
although they eliminate its turnover qualification requirements in Annex 3.  Switzerland's list of 
entities and derogations are the same as contained in Annex 3 to its GPA commitments.  
5.58.   The headnote to Appendix 4 provides that all goods procured by entities listed in 
Appendices 1 -3 are covered, subject to the respective Notes therein.   
5.59.   The headnote to Appendix 5 to Annex XV of the Agreement concerns comm itments on 
services procurement, and provides that Chapter 6 of the Agreement (Procurement) applies to all 
services procured by the entities listed in Appendix 1 -3 of Annex XV, except for the services 
excluded in the Schedules of each Party.  Ukraine's note s and derogations provide a limited 
exclusion on certain financial securities transactions.  Iceland's, Liech tenstein's, Norway's  and 
Switzerland's covered services are identical to their Annex 4 GPA commitments.   
5.60.   The headnote to Appendix 6 to Annex XV of t he Agreement concerns commitments 
regarding construction services, and provides that Chapter 6 of the Agreement (Services) applies 
to all services procured by the entities listed in Appendix 1 -3 of Annex XV, except for the services 
excluded in the Schedule s of each Party.   
5.61.   Appendix 7 to the Agreement concerns public works concessions and states in its  headnote 
that Chapter 6 apply to the entities covered by Chapter 6 when awarding contracts on public works 
concessions.  Ukraine, Iceland, Liechtenstein and No rway all undertook public works concessions 
under the Appendix, per paragraph 4 of Appendix 7 to  Appendices 1 and 2 of  Annex XV of the 
Agreement.  Switzerland has expressly noted that national treatment and non -discrimination 
obligations shall only apply to  Chapter 6 (Procurement) if in the future Switzerland decides to 
award contracts on public works.   
5.62.   Appendix 8 sets out the means to be used by the Parties for publication of procurements.  
Appendix 9 concerns applicable time limits.  Appendix 10 concerns det ermination of the thresholds 
and valuation of procurements.  Appendix 11 concerns additional notes made by the Parties in the 
context of their commitments under Chapter 6 and Annex XV of the Agreement.   
5.10  Intellectual property rights  
5.63.   Chapter 5, Article 5 of t he Agreement and Annex XIII concerns the protection of intellectual 
property rights.21 Article 5.1 provides that the Parties shall grant and ensure adequate, effective 
and non -discriminatory protection of intellectual property rights and provide measures fo r 
enforcement of such rights, in accordance with the provisions of Annex XIII and the international 
agreements referred to therein. Article 5.2 requires the Parties to accord to nationals of the other 
Parties treatment no less favourable than their own nat ionals. Any exemptions from this obligation 
                                                
21 See also the reservations in respect of Articles 4.4. and 4.5 of the Agreement inscri bed by Norway 
under Annex XI and XII on investment relating to collective copyright and neighbouring rights laws and 
measures: inter alia  management systems, royalties, levies, grants and funds.  WT/REG315/1 /Rev.1  
 
- 51 - 
 
  must comply with the substantive provisions of Articles 3 and 5 of the Agreement on TRIPS. 
Article  5.3 requires that the Parties grant to other s nationals treatment no less favourable than 
that granted to the nat ionals of any other State. Any exemptions from this principle must be in 
accordance with the substantive provisions of Articles 4 and 5 of the Agreement on TRIPS. 
Article  5.4 notes that the Parties agree to review the provisions of Article 5 and Annex XIII  with a 
view to further improving the levels of protection and avoiding or remedying trade distortions 
caused by actual levels of intellectual property protection.  
5.64.   Annex XIII to the Agreement contains additional specific provisions on intellectual propert y 
rights. Article 1 establishes the definitions used in the Annex. Articles 2.1 and 2.2 list the 
International Conventions mentioned in Article 5.1 of the Agreement. Article 2.3 of the Annex 
notes the Parties agreement to promptly hold expert meetings on a ctivities relating to the 
conventions listed in the Article, on any future conventions on intellectual property rights, on 
activities in international organiz ations, such as WTO and WIPO as well as on relations of the 
Parties with third countries on intell ectual property rights.  
5.65.   Title II to Annex XIII describes standards concerning the availability, scope and use of 
intellectual property rights. Article 3 concerns trademarks. Article 3.1 requires the Parties to grant 
adequate and effective protection to tr ademark right holders of goods and services. Any 
distinguishing signs shall be capab le of being trademarked. Registe rable distinctive signs include 
combinations of words, personal names, letters, numerals, figurative elements and shapes of such  
goods, soun ds and combinations of colours as well as any combination of such signs . 
Non-distinguishing marks that have acquired distinctiveness  through use may also be regist erable. 
In Article 3.2 the Parties restate the importance of the WIPO Joint Recommendations C oncerning 
Provisions on the Protection of Well -Known Marks, and Concerning Provisions on the Protection of 
Marks and other Industrial Property Rights in Signs, on the Internet.  
5.66.   Article 4 of Annex XIII concerns Patents, and establishes minimum standards fo r (a) 
adequate and effective patent protection for inventions capable of industrial application, which is 
defined by reference to Article 27.1 of the TRIPS Agreement. The Parties are permitted to exclude 
inventions from patentability on the grounds set out  in Article 27.2 of the TRIPS Agreement as well 
as (i) any invention of a therapeutic, diagnostic or surgical method (not including any substances 
or compositions used therein), and (ii) plant or animal varieties or biological processes for the 
production of plants or animals (not including microbiological processes or products).  
5.67.   Article 4(b) of Annex XIII requires Parties to ensure a term of protection for 
pharmaceuticals and plant protection products which shall add to the 20 year term of protection a 
period equivalent to the time taken to process the patent appli cation and grant market 
authoriz ation for the product, reduced by a period of 5 years. This is subject to requirements that 
(i) the product is protected by a patent in force, (ii) there wa s an of ficial marketing authoriz ation 
for the product, (iii) the right conferred by the patent had been postponed by the administrati ve 
procedures regarding authoriz ation for the product with the result that the effective use of the 
patent amounts to less than 15  years, and (iv) the effective protection conferred by the patent and 
the compensatory protection must not exceed 15 years in total.  
5.68.   The treatment of undisclosed information is contained in Article 5 of Annex XIII. Article 5.1 
restates the Parties obligati ons under Article 39 of the TRIPS Agreement. Article 5.2 requires the 
Parties to prevent a pplicants for marketing authoriz ation for pharmaceutical and agricultural 
chemical products from relying on or using undisclosed test data for a period of at least 5 years for 
pharmaceutical products and 10 years for agrochemical products. Article 5.3 provides an exception 
to Article 5.2 in the case of pharmaceuticals, the Parties shall not accept an application which 
contains reference to undisclosed test data or othe r data submitted to the competent authority for 
a period of 3 years fro m the date of marketing authoriz ation. Article 5.4 provides that no generic 
pharmaceutical sha ll be granted marketing authoriz ation for at least 5 years from the approval of 
the referen ce product.  
5.69.   Article 5.5 requires that P arties not extending protection under Article 5.2 shall extend the 
protection period to at least 6 years if during the fir st 3 years of authoriz ation the holder obtains 
an authoriz ation for an additional therapeutic use (with a significant clinical benefit) for the 
product.  WT/REG315/1 /Rev.1  
 
- 52 - 
 
  5.70.   Article 5.7 provides that the protection period for test data shall be increased upwards to 
the level of European protection if Ukraine introduces such a level in its national legislation or in a 
new international agreement.  
5.71.   Article 6 on industrial designs requires the Parties to provide a period of protection of at 
least 25 years. Article 7 concerns geographical indications (defined in Article 7.2). Article 7.1 
requires the Parties to ensure adeq uate and effective means to protect "geographical indications"22 
with respect to all goods. Article 7.3 requires the Parties (without prejudice to Article 23 of the 
TRIPS Agreement) to provide a means for interested parties to prevent the use of a geographi cal 
indication for goods not originating in the place indicated, in a manner which misleads the public 
about the origin of the goods or which constitutes "unfair competition" per the meaning of 
Article  10bis of the Paris Convention. Article 7.4 requires th e Parties to provide a means for 
interested parties to prevent the use of a geographical indication for agricultural products and 
foodstuffs not originating in the place indicate d by the designation in question .  
5.72.   Article 7 bis concerns indications of source  and country names. Article 7 bis.2 notes that 
indications of source are direct or indirect, and Parties are not required to amend its existing laws 
if, at the time of entry into force of the Agreement, the Party's national law limits the protection of 
indications of source to cases where a given quality, reputation or other characteristic of goods or 
services is essentially attributable to their geographic origin. Article 7 bis.3 requires the Parties to 
provide a means for interested parties to prevent the u se of an indication for goods which misleads 
the public as to the geographic origin of the goods or which constitutes unfair competition within 
the meaning of Article 10 bis of the Paris Convention. Article 7 bis.4 requires the Parties to provide 
the same pr otection in respect of services. Article 7 bis.5 provides that the Parties shall prevent 
any incorrect or misleading use or registration of country names of a Party as trademarks, 
company names or names of associations or other protected titles. Finally, Ar ticle 7 bis.6 provides 
that the Parties shall prevent armorial bearings, flags and other State or regional emblems of a 
Party are used or registered in non -compliance with the relevant Party's legislation.   
5.73.   Article 9 of Annex XIII requires the Parties to en sure that national laws for enforcement 
provisions concerned by Article 1 shall be of the same level as that provided in Articles 41 to 61 of 
the TRIPS Agreement. Article 10 concerns suspension of release, and requires Parties to provide 
procedures that en able a legitimate right holder with valid grounds to suspect the importation or 
exportation of infringing goods to lodge a written application with the authorities to suspend the 
release of those goods by the customs authorities. Article 11 concerns the tr eatment of and right 
to inspect any such goods. Article 12 permits the authorities to require an applicant to accept 
liability towards any person involved with the suspended goods, as well as to require the provision 
of a security or assurance. In Article 13 of Annex XIII the Parties state their commitment to 
enhance their co -operation in the field of intellectual property rights.  
5.11  Competition policy  
5.74.   Chapter 7, Article 7 concerns competition.  Article 7.1 provides that the following practices 
are incompatibl e with the proper functioning of the Agreement; (a) agreements between 
undertakings, decisions by associations of undertakings and concerted practices between 
undertakings which have as their object or effect the prevention, restriction or distortion of 
competition, (b) abuse of dominant position in the territory of each Party.  Article 7.1 provides that 
the prohibition in Article  7.1 also applies to the activities of public undertakings, as well as 
undertakings exercising special or exclusive rights, althou gh the obligation shall not obstruct the 
performance (in law or in fact) of the public tasks assigned to those entities.  Article 7.6 provides 
that, with the objective of fostering understanding or to address any matter arising under the 
Chapter, the Partie s may conduct consultations within the Joint Committee.  Article 7.7 provides 
that no party may have recourse to dispute settlement for any matter arising under the 
Agreement.  
 
                                                
22 "Geographical indications" are defined in Article 7.2 of An nex XIII as "…indications, which identify 
goods as originating in the territory of a Party, or a region or a locality in that territory, where a given quality, 
reputation or other characteristic of such goods is essentially attributable to their geographic  origin."  WT/REG315/1 /Rev.1  
 
- 53 - 
 
  ANNEX 1  
1. Tables A1. 1-A1.4 below  show tariff liberalization by individual EFTA St ates1 by total, 
agricultural and non -agricultural products.  Table s A1.5-A1.10 show market access opportunities 
for the top 25 global export products of Ukraine in the individual EFTA States.   
Iceland  
 
2. Table A1.1 shows that in 2012, 70.1% of Iceland's tarif f was duty free on an MFN basis;  
74.3% of non -agricultural products were duty free while 55.6% of agricultural products were duty 
free. As a result of the Agreement, 93.9 % of Iceland's tariff became duty free for imports from 
Ukraine, of which 100% for non -agricultural products and 7 2.8% for agriculture.  This gave 
Ukraine's exporters to Iceland a 63.6% relative preference overall, 34.2% in agriculture and 100% 
for non -agricultural products.   
Table A1. 1  
Iceland: Indicators of MFN  tariff rates and preferential rates for imports from Ukraine  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff  
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 4.4 15.0 70.1 11.4 26.6 55.6 2.5 9.5 74.3 
Ukraine  2012 1.6 32.6 93.9 7.5 32.6 72.8 0.0 0.0 100.0  
a  WTO Definition.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.Based on the HS 2012 nomenclature.  
 
Source:  WTO Secretariat estimates based on data provided by Icela nd and the WTO -IDB database.  
 
3. Table A1.2 below shows that in 2012, 83.5% of Norway's tariff was duty free on an MFN 
basis; 95.2% of non -agricultural products were duty free while 36.6% of agricultural products 
were duty free. As a result of the Agreement, 89.3% of Norway's tariff became duty free for 
imports from Ukraine, of which 100 % for non -agricultural products and 46.7% for agriculture. This 
gave Ukraine's exporters to Norway a 23.8% relative margin of preference overall, 20.0% in 
agriculture and 100.0 % for non -agricultural products.  
Table A1. 2 Norway: Indicators of MFN tariff rates and preferential rates for imports from 
Ukraine  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average ap plied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-free 
tariff 
lines (%)  Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 2.1 37.2 83.5 17.5 106.3  36.6 0.5 9.9 95.2 
Ukraine  2012 1.6 126.2  89.3 14.0 126.2  46.7 0.0 0.0 100.0  
a  WTO Definition.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
 Based on the HS 2012 nomenclature.  
 
Source:  WTO Secretariat estimates based on data provided by Norway and the WTO -IDB database.  
                                                
1 As a result of the Treaty between Switzerland and Liechtenstein forming a Customs Union on 29  March 
1923, Liechtenstein is represented by Switzerland in matters covered thereby (Article 2 of that Agreement). 
Due to the Customs Union, products o riginating in Liechtenstein are considered as originating in Switzerland.   WT/REG315/1 /Rev.1  
 
- 54 - 
 
  4. In 2012, 19.1% of Switzerland's tariff was duty free on an MFN basis; 18.8% of 
non-agricultural products were duty free while  19.8% of agricultural products were duty free. As a 
result of the Agreement, 82.7% of Switzerland's tariff became duty free for imports from Ukraine, 
of which 99.9% for non -agricultural products and 33.0% for agriculture. As most of Switzerland's 
tariff i s constituted by non -ad-valorem duties and as ad valorem  equivalent are not available, 
information on average applied tariff cannot be provided and, therefore, the margin of preference 
benefiting Ukraine's exports cannot be calculated.  
Table A1. 3 Switzerland: Indicators of MFN tariff rates and preferential rates for imports 
from Ukraine  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 … … 19.1 … … 19.8 … … 18.8 
Ukraine  2012 … … 82.7 … … 33.0 … … 99.9 
 
a WTO Definition.  
… Not available:  the majority of Switzerland's tariff is subject to specific duties for which ad valorem  
equivalents are not available.  
Note:  MFN and preferential duties as of 01.06.2012.  
 Calculation excl udes specific and in -quota rates.  
Based on the HS 2012 nomenclature.  
 
Source:  WTO Secretariat estimates based on data provided by Switzerland.  
 
5. Table A1.4 below shows that in 2012, 38.0% of Ukraine's tariff was duty free on an MFN 
basis; 43.8% of non -agricultural products were duty free while 14.7% of agricultural products 
were duty free.  
6. As a result of the Agreement, in 2012 68.8% of Ukraine's tariff became duty free for imports 
from Iceland, of which 81.6 % for  non-agricultural products and 18.0% for agr iculture. As a result, 
Iceland's exporters will have a 46.8% relative margin of preference overall, 12.8% in agriculture 
and 66.7%  for non -agricultural products.  
7. As a result of the Agreement, in 2012 68.8% of Ukraine's tariff became duty free for imports 
from Norway, of which 81.6 % for non -agricultural products and 17.9% for agriculture. As a result, 
Norway's exporters will have a 44.7% relative preference overall, 11.7% in agriculture and 66.7% 
for non -agricultural products.   
8. As a resul t of the Agreement,  in 2012 68.7 % of Ukraine's tariff became duty free for imports 
from Switzerland, of which 81.6 % for non -agricultural products and 1 7.4% for agriculture. A s a 
result,  Switzerland 's exporters will have a 4 4.7% relative preference overall, 10.6% in agricult ure 
and 66.7% for non -agricultural products . 
Table A1. 4 Ukraine: Indicators of MFN tariff rates and preferential rates for imports from 
Iceland, Norway and Switzerland  
Origin of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutia ble 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 4.7 7.6 38.0 9.4 11.1 14.7 3.6 6.4 43.8 
Iceland  2012 2.5 8.3 68.8 8.2 10.1 18.0 1.2 6.5 81.6 
 2013 2.1 6.9 68.9 7.2 8.9 18.0 0.9 4.7 81.7 
 2014 1.8 5.9 69.1 7.1 8.7 18.0 0.5 3.0 81.9 
 2015 1.5 7.9 80.0 6.9 8.5 18.0 0.2 5.1 95.5 WT/REG315/1 /Rev.1  
 
- 55 - 
 
  Origin of 
goods  Year ALL PRODUCTS  Agricultural products a Non-agricultural products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutia ble 
(%) Overall 
(%) On 
dutiable 
(%) 
 2016 1.5 7.6 80.0 6.8 8.4 18.0 0.2 4.3 95.5 
 2017 1.4 8.2 82.1 6.7 8.7 22.5 0.2 5.1 97.0 
 2018 1.4 8.1 82.1 6.6 8.6 22.5 0.1 4.7 97.0 
 2019 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.8 97.7 
 2020 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.7 97.7 
 2021 1.4 8.6 83.3 6.5 8.9 25.6 0.1 5.5 97.7 
 2022 1.4 8.8 83.7 6.5 8.9 25.6 0.1 7.0 98.2 
Norway  2012 2.6 8.4 68.8 8.3 10.3 17.9 1.2 6.5 81.6 
 2013 2.1 7.0 68.9 7.4 9.2 18.0 0.9 4.7 81.7 
 2014 1.8 6.1 69.1 7.3 9.0 18.0 0.5 3.0 81.9 
 2015 1.6 8.1 80.0 7.2 8.8 18.0 0.2 5.1 95.5 
 2016 1.5 7.8 80.0 7.0 8.7 18.0 0.2 4.3 95.5 
 2017 1.5 8.5 82.1 6.9 9.0 22.5 0.2 5.1 97.0 
 2018 1.4 8.3 82.1 6.8 8.9 22.5 0.1 4.7 97.0 
 2019 1.4 8.9 83.3 6.8 9.3 25.6 0.1 5.8 97.7 
 2020 1.4 8.8 83.3 6.8 9.3 25.6 0.1 5.7 97.7 
 2021 1.4 8.8 83.3 6.8 9.3 25.6 0.1 5.5 97.7 
 2022 1.4 9.0 83.7 6.8 9.3 25.6 0.1 7.0 98.2 
Switzerland  2012 2.6 8.4 68.7 8.4 10.3 17.4 1.2 6.5 81.6 
 2013 2.1 7.0 68.8 7.5 9.2 17.5 0.9 4.7 81.7 
 2014 1.9 6.1 69.0 7.4 9.0 17.5 0.5 3.0 81.9 
 2015 1.6 8.2 79.9 7.2 8.9 17.5 0.2 5.1 95.5 
 2016 1.5 7.9 79.9 7.1 8.7 17.5 0.2 4.3 95.5 
 2017 1.5 8.5 82.0 7.0 9.1 22.0 0.2 5.1 97.0 
 2018 1.5 8.4 82.0 6.9 9.0 22.0 0.1 4.7 97.0 
 2019 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.8 97.7 
 2020 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.7 97.7 
 2021 1.4 8.9 83.2 6.9 9.3 25.0 0.1 5.5 97.7 
 2022 1.4 9.1 83.6 6.9 9.3 25.0 0.1 7.0 98.2 
 
a  WTO Definition.  
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the con structed 
preferential tariffs until 2022 based on the Agreement.  
 
9. Table A1.5 below gives an indication of additional market access in Iceland resulting from 
the entry into force of the Agreement for Ukraine's top 25 global exports, which accounted for 
46.7% of its global exports in 2009 -2011; these corresponded to  50 lines of the Icelandic tariff at 
the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreement, 
35 of these tariff lines already had (MFN) duty free access to  the Icelandic market; the remaining 
15 were (MFN) dutiable. With the entry into force of the Agreement, in July 2012, 4 tariff lines, 
which were (MFN) dutiable, became duty free for exports from  Ukraine.  At the end of 
implementation period 11 of Ukraine's  top 25 exports are still subject to duties in the Icelandic 
market.   WT/REG315/1 /Rev.1  
 
- 56 - 
 
  Table A1. 5 Iceland:  
Market access opportunities under the agreement for Ukraine's top 25 exports to the 
world  
Ukraine's top export products in 2009 -2011  Acces s Conditions to Iceland's import 
markets  
MFN (2012)  Duty -
free 
in 
2012  
Remain 
Dutiable  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff lines  
Duty -
free Dutiable  
720712  -- other, of r ectangular (other than square) 
cross-section  4.6 0.0 1    
151211  -- crude oil  4.1 0.0 2    
720711  -- of rectangular (including square) cross -
section, the width measuring less than twice 
the thickness  3.1 0.0 1    
271019  -- other  3.0 0.6 8 1 1  
260111  -- non-agglomerated  2.8 0.0 1    
100590  - other  2.3 27.5 1 1  1 
720720  - containing by weight 0.25 % or more of 
carbon  2.2 0.0 1    
721420  - containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after  rolling  2.1 0.0 2    
260112  -- agglomerated  1.9 0.0 1    
720851  -- of a thickness exceeding 10 mm  1.9 0.0 1    
860692  -- open, with non -removable sides of a 
height exceeding 60 cm  1.7 0.0 1    
310210  - urea, whether or not in aqueous solution  1.7 0.0 1    
721391  -- of circular cross -section measuring less 
than 14 mm in diameter  1.7 0.0 2    
720839  -- of a thickness of less than 3 mm  1.7 0.0 1    
854430  - ignition wiring sets and other wiring sets of 
a kind used in vehicles, aircraft or ships  1.3 0.0 1    
120510  - low erucic acid rape or colza seeds  1.2 0.0 1    
100191  -- seed 1.2 0.0 1    
100199  -- other  1.2 27.5 1 1  1 
720230  - ferro-silico-manganese  1.1 0.0 1    
860610  -tank wagons and the like  1.1 0.0 1    
720110  - non-alloy pig iron contain ing by weight 0.5 
% or less of phosphorus  1.1 0.0 1    
730511  -- longitudinally submerged arc welded  1.0 0.0 1    
720852  -- of a thickness of 4.75 mm or more but not 
exceeding 10 mm  1.0 0.0 1    
180690  - other  0.9 15.8 1 12 3 9 
270111  -- anthracite  0.9 0.0 1    
Total of above  46.7   35 15 4 11 
 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
Based on the HS 2012 nomenclature.  
 
Source:  WTO estimates based on data provided by Ic eland, the WTO -IDB and the UNSD, Comtrade 
databases.  
 
10. Table A1.6  below gives an indication of additional market access in Norway resulting from 
the entry into force of the Agreement for Ukraine's top 25 global exports, which accounted for 
46.7% of its glob al exports in 2009 -2011; these corresponded to 50 lines of the Norwegian tariff 
at the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreement, 
41 of these tariff lines already had (MFN) duty free access to the Norwegia n market; the remaining 
9 were (MFN) dutiable  and will still be dutiable at the end of the implementation period .  WT/REG315/1 /Rev.1  
 
- 57 - 
 
  Table A1. 6 Norway: Market access opportunities under the agreement for Ukraine's top 
25 exports to the world  
Ukra ine's top export products in 2009 -2011  Access Conditions to Norway's 
import markets  
MFN (2012)  
Remain Dutiable  
HS number and description of the product  Share in 
global 
exports 
(%) Average MFN 
applied rate 
(%) No. of tariff 
lines  Duty -free 
Dutiable  
720712  -- other, of rectangular (other than square) 
cross-section  4.6 0.0 1   
151211  -- crude oil  4.1 -- 1 1 1 
720711  -- of rectangular (including square) cross -
section, the width measuring less than twice 
the thickness  3.1 0.0 1   
271019  -- other  3.0 0.0 20   
260111  -- non-agglomerated  2.8 0.0 1   
100590  - other  2.3 -- 1 1 1 
720720  - containing by weight 0.25 % or more of 
carbon  2.2 0.0 1   
721420  - containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or  twisted after rolling  2.1 0.0 1   
260112  -- agglomerated  1.9 0.0 1   
720851  -- of a thickness exceeding 10 mm  1.9 0.0 1   
860692  -- open, with non -removable sides of a 
height exceeding 60 cm  1.7 0.0 1   
310210  - urea, whether or not in aqueous solutio n 1.7 0.0 1   
721391  -- of circular cross -section measuring less 
than 14 mm in diameter  1.7 0.0 1   
720839  -- of a thickness of less than 3 mm  1.7 0.0 1   
854430  - ignition wiring sets and other wiring sets 
of a kind used in vehicles, aircraft or ships  1.3 0.0 1   
120510  - low erucic acid rape or colza seeds  1.2 -- 1 1 1 
100191  -- seed 1.2 2.13 NOK per 
kg  1 1 
100199  -- other  1.2 2.13 NOK per 
kg  1 1 
720230  - ferro-silico-manganese  1.1 0.0 1   
860610  -tank wagons and the like  1.1 0.0 1   
720110  - non-alloy pig iron containing by weight 0.5 
% or less of phosphorus  1.1 0.0 1   
730511  -- longitudinally submerged arc welded  1.0 0.0 1   
720852  -- of a thickness of 4.75 mm or more but 
not exceeding 10 mm  1.0 0.0 1   
180690  - other  0.9 Various 
specific duties   4 4 
270111  -- anthracite  0.9 0.0 1   
Total of above  46.7  41 9 9 
 
--: Combination of duty -free and specific duties  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate 
rates are included.  
Based on the HS 2012 nomenclature.  
 
Source:  WTO estimates based on data provided by Norway, the WTO -IDB and the UNSD, Comtrade 
databases.  WT/REG315/1 /Rev.1  
 
- 58 - 
 
  11. Table A1.7 below gives an indication of additional market access in Switzerland resulting 
from the entry into force of the Agreement for Ukraine's top 25 global exports, which accounted 
for 46.7% of its global exports in 2009 -2011; these corresponded to 75 lines of the Swiss tariff at 
the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreem ent, 
20 of these tariff lines already had (MFN) duty free access to the Swiss market; the remaining 
55 were (MFN) dutiable. With the entry into force of the Agreement, in July 2012, 22 tariff lines, 
which were (MFN) dutiable, became duty free for exports f rom Ukraine.  
Table A1. 7 Switzerland:  
Market access opportunities under the agreement for Ukraine's top 25 exports to the 
world  
Ukraine's top export products in 2009 -2011  Access Conditions to Switzerland's import 
markets  
MFN (2 012)  
Duty -
free in 
2012  
Remain  
Dutiable  HS number and description of the 
product  Share in 
global 
exports  
(%) Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
720712  -- other, of rectangular (other 
than square) cross -section  4.6 0.0 1    
151211  -- crude oil  4.1 -- 1 1  1 
720711  -- of rectangular (including 
square) cross -section, the width 
measuring less than twice the 
thickness  3.1 0.0 1    
271019  -- other  3.0 0.0 9    
260111  -- non-agglomerated  2.8 0.0 1    
100590  - other  2.3 -- 1 5  5 
720720  - containing by weight 0.25 % 
or more of carbon  2.2 0.0 1    
721420  - containing indentations, ribs, 
grooves or other deformations 
produced during the rolling 
process or twisted after rolling  2.1 4.53 Fr./ 100 
kg brut   3 3  
260112  -- agglomerated  1.9 0.0 1    
720851  -- of a thickness exceeding 10 
mm 1.9 1.07 Fr./ 100 
kg brut   4 4  
860692  -- open, with non -removable 
sides of a height exceeding 60 
cm 1.7 5.6 Fr./ 100 
kg brut   1 1  
310210  - urea, whether or not in 
aqueous solution  1.7 1.2 Fr./ 100 
kg brut   1 1  
721391  -- of circular cross -section 
measuring less than 14 mm in 
diameter  1.7 2.53 Fr./ 100 
kg brut   2 2  
720839  -- of a thickness of less than 3 
mm 1.7 0.61 Fr./ 100 
kg brut   1 1  
854430  - ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships  1.3 68 Fr./ 100 kg 
brut  1 1  
120510  - low erucic acid rape or colza 
seeds  1.2 -- 2 14  14 
100191  -- seed 1.2 40 Fr./ 100 kg 
brut  1  1 
100199  -- other  1.2 -- 1 5  5 
720230  - ferro-silico-manganese  1.1 0.35 Fr./ 100 
kg brut   1 1  
860610  -tank wagons and the like  1.1 6.4 Fr./ 100 
kg brut   1 1  
720110  - non-alloy pig iron containing 
by weight 0.5 % or less of 
phosphorus  1.1 0.0 1    
730511  -- longitudinally submerged arc 
welded  1.0 2.6 Fr./ 100 
kg brut  1 1  WT/REG315/1 /Rev.1  
 
- 59 - 
 
  Ukraine's top export products in 2009 -2011  Access Conditions to Switzerland's import 
markets  
MFN (2 012)  
Duty -
free in 
2012  
Remain  
Dutiable  HS number and description of the 
product  Share in 
global 
exports  
(%) Average MFN 
applied rate  
(%) No. of tariff 
lines  Duty -free 
Dutiable  
720852  -- of a thickness of 4.75 mm or 
more but not exceeding 10 mm  1.0 0.98 Fr./ 100 
kg brut   4 4  
180690  - other  0.9 34.44 Fr./ 100 
kg brut   8 1 7 
270111  -- anthracite  0.9 0.08 Fr./ 100 
kg brut   1 1  
Total of above  46.7   20 55 22 33 
 
--: Combination of specific and duty -free lines . 
Note:  MFN and preferential duties as of 01.06.2012.  
 Based on the HS 2012 nomenclature.  
 
Source : WTO estimates based on data provided by Switzerland and the UNSD, Comtrade database.  
 
12. Table A1.8 below gives an i ndication of additional market access in Ukraine resulting from 
the entry into force of the Agreement for Iceland's top 25 global exports, which accounted for 
59.2% of its global exports in 2009 -2011; these corresponded to 91 lines of the Ukrainian tariff at 
the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreement, 67 
of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 24 
were (MFN) dutiable. With the full implementation o f the Agreement  in 2022, 21 further tariff 
lines, will becom e duty free for exports from Iceland.   
Table A1. 8 Ukraine: Market access opportunities under the agreement for Iceland's top 
25 exports to the world  
Iceland's top export products in 2009 -2011  Access Conditions to Ukraine's import markets  
MFN (2012)  
Duty -free in  
Remain  
Dutiable  HS number and description of the 
product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff 
lines  Duty -free 
Dutiable  
2012 
2015  
2019  
2022  
760110  - aluminium, not alloyed  36.7 0.0 1       
230120  - flours, meals and pellets, of 
fish or of crustaceans, molluscs 
or other aquatic invertebrates  2.8 0.0 1       
720221  -- containing by weight more 
than 55% of silicon  2.8 3.0  1 1     
300490  - other  2.2 0.0 4       
880240  - aeroplanes and other aircraft, 
of an unladen weight exceeding 
15,000 kg  2.2 0.0 1       
150420  - fats and oils and their 
fractions, of fish, other than 
liver oils  1.5 7.0  2   2   
030331  -- halibut (reinh ardtius 
hippoglossoides, hippoglossus 
hippoglossus, hippoglossus 
stenolepis)  1.3 0.0 3       
760719  -- other  1.1 0.0 3       
030562  -- cod (gadus morhua, gadus 
ogac, gadus macrocephalus)  0.9 5.0  1    1  
720229  -- other  0.8 3.0  2  2    
760511  -- of wh ich the maximum cross -
sectional dimension exceeds 
7 mm 0.7 0.0 1       WT/REG315/1 /Rev.1  
 
- 60 - 
 
  Iceland's top export products in 2009 -2011  Access Conditions to Ukraine's import markets  
MFN (2012)  
Duty -free in  
Remain  
Dutiable  HS number and description of the 
product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff 
lines  Duty -free 
Dutiable  
2012 
2015  
2019  
2022  
030499  -- other  0.7 0.3 15 1     1 
902131  -- artificial joints  0.7 0.0 1       
271019  -- other  0.7 0.5 28 5 5     
030351  -- herrings (clupea harengus, 
clupea pallasii)  0.6 0.0 1       
030520  - livers and roes of fish, dried, 
smoked, salted or in brine  0.5 0.0 1       
902139  -- other  0.4 0.0 2       
854519  -- other  0.4 2.0  2 2     
030551  -- cod (gadus morhua, gadus 
ogac, gadus macrocephalus)  0.3 0.0 2       
030612  -- lobsters (h omarus spp.)  0.3 0.0 2       
150410  - fish-liver oils and their 
fractions  0.3 7.0  3   3   
842320  - scales for continuous weighing 
of goods on conveyors  0.3 5.0  1 1     
903010  - instruments and apparatus for 
measuring or detecting ionising 
radiations  0.3 0.0 1       
870324  -- of a cylinder capacity 
exceeding 3,000 cc  0.3 8.7  3   1  2 
890200  Fishing vessels; factory ships 
and other vessels for processing 
or preserving fishery products.  0.3 5.0  3 3     
Total of above  59.2   67 24 12 2 6 1 3 
 
Note:  Based on the HS 2007 nomenclature.  
 
Source : WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.  
 
13. Table A1.9 below gives an indication of additional market access in Ukraine resulting from 
the entry into force of the Agreement for Norway's top 25 global exports, which accounted for 
70.3% of its global exports in 2009 -2011; these corresponded to 97 lines of the Ukrainian tariff at 
the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreement, 
83 of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 
14 were (MFN) dutiable. By 2015  all of the 14 dutiable tariff lines, will becom e duty free for 
exports from  Norway .  
Table A1. 9 Ukraine: Market access opportunities under the agreement for Norway's top 
25 exports to the world  
Norway's top export products in 2009 -2011  Access Condition s to Ukraine's import 
markets  
MFN (2012)  
Duty -free in  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff 
lines  Duty -
free 
Dutiable  
2012  2015  
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude.  36.2 0.0 2    
271121  -- natural gas  20.5 0.0 1    
760120  - aluminium alloys  2.4 0.0 3    
750210  - nickel, not alloyed  1.3 0.0 1    
271112  -- propane  1.2 0.0 6    WT/REG315/1 /Rev.1  
 
- 61 - 
 
  Norway's top export products in 2009 -2011  Access Condition s to Ukraine's import 
markets  
MFN (2012)  
Duty -free in  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate (%)  No. of tariff 
lines  Duty -
free 
Dutiable  
2012  2015  
271019  -- other 1.0 0.5 28 5 5  
271113  -- butanes  0.9 0.0 4    
381800  Chemical elements doped for use in 
electronics, in the form of discs, wafers or 
similar forms; chemical compounds doped 
for use in electronics.  0.7 0.0 2    
271111  -- natural gas  0.7 0.0 1    
890190  - other vessels for the transport of goods 
and other vessels for the transport of both 
persons and goods  0.6 5.0  3 3  
843143  -- parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49  0.6 0.0 1    
271600  Electrical energy. (optional heading)  0.5 2.0  1 1  
292429  -- other 0.4 0.0 3 1 1  
851762  -- machines for the reception, conversion 
and transmission or regeneration of voice, 
images or other data, including switching 
and routing apparatus  0.3 0.0 1    
841370  - other centrifugal pumps  0.3 0.0 11    
280469  -- other 0.3 5.0  1  1 
480261  -- in rolls  0.3 0.0 2    
730890  - other 0.3 0.0 4    
890120  - tankers  0.3 5.0  2 2  
030351  -- herrings (clupea harengus, clupea 
pallasii)  0.3 0.0 1    
720230  - ferro-silico-manganese  0.2 3.0  1 1  
760612  -- of aluminium alloys  0.2 0.0 5    
880330 - other parts of aeroplanes or helicopters  0.2 0.0 2    
300490  - other 0.2 0.0 4    
840999  -- other 0.2 0.0 1    
Total of above  70.3  83 14 13 1 
 
Note:  Based on the HS 2007 nomenclature.  
 
Source:  WTO Secretariat estimates based on the 2012 -2013 tari ffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.  
 
14. Table A1.10 below gives an indication of additional market access in Ukraine resulting from 
the entry into force of the Ag reement for Switzerland's top 25 global exports, which accounted for 
47.0% of its global exports in 2009 -2011; these corresponded to 60 lines of the Ukrainian tariff at 
the six -digit level (using the HS  2007). In 2012, prior to the entry into force of the Agreement, 41 
of these tariff lines already had (MFN) duty free access to the Ukrainian market; the remaining 19 
were (MFN) dutiable. After full implementation of the Agreement, in 20 17, 19 further tariff lines, 
will have becom e duty free for exports from  Switzerland .  WT/REG315/1 /Rev.1  
 
- 62 - 
 
  Table A1. 10 Ukraine: Market access opportunities under the agreement for Switzerland's 
top 25 exports to the world  
Switzerland's top export products in 2009 -2011  Access Conditions to Ukraine's import 
markets  
MFN (2012)  
Duty -free in  
HS number and description of the product  Share in 
global 
exports  
(%) Average 
MFN applied 
rate (%)  No. of 
tariff lines  Duty -
free 
Dutiable  
2012  
2014  
2015  
2017  
300490  - other  12.0 0.0 4      
300210  - antisera and other blood fracti ons and 
modified immunological products, 
whether or not obtained by means of 
biotechnological processes  4.5 0.0 4      
300290  - other  4.2 0.0 4      
910221  -- with automatic winding  3.2 5.0  1  1   
711319  -- of other precious metal, whether or 
not plate d or clad with precious metal  2.6 10.0  1   1  
271600  Electrical energy. (optional heading)  2.6 2.0  1 1    
293399  -- other  1.9 0.0 6      
910211  -- with mechanical display only  1.6 5.0  1  1   
910121  -- with automatic winding  1.5 5.0  1  1   
711011  -- unwrought or in powder form  1.4 2.0  1 1    
292429  -- other  1.1 0.0 3 1 1    
293719  -- other  1.0 0.0 1      
300420  - containing other antibiotics  1.0 0.0 2      
841199  -- other  0.9 0.0 1      
294190  - other  0.8 0.0 1      
902110  - orthopaedic or fr acture appliances  0.8 0.0 2      
300439  -- other  0.8 0.0 2      
710239  -- other  0.7 10.0  2   2  
910129  -- other  0.7 5.0  1  1   
220290  - other  0.7 5.0  4    4 
711419  -- of other precious metal, whether or 
not plated or clad with precious metal  0.6 10.0  1   1  
710813  -- other semi -manufactured forms  0.6 3.0  3 3    
901890  - other instruments and appliances  0.6 0.0 10      
902150  - pacemakers for stimulating heart 
muscles, excluding parts and accessories  0.6 0.0 1      
090121  -- not decaffeinated  0.6 5.0  1    1 
Total of above  47.0   41 19 6 4 4 5 
 
Note:  Based on the HS 2007 nomenclature.  
 
Source : WTO Secretariat estimates based on the 2012 -2013 tariffs provided by Ukraine and the constructed 
preferential tariffs until 2022 based on the Agreement and the UNSD, Comtrade database.   
  WT/REG315/1 /Rev.1  
 
- 63 - ANNEX 2  
Table A2. 1 Summary of TRQ commitments undertaken by Switzerland with regard to certain imports from Ukraine  
(WTO TRQ categories) referred to in 
Annex 2 to the bilateral AA between 
Switz erland and Ukraine  
 
Description of products  (HS) Tariff Code  
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine)  Number of 
tariff lines 
covered by 
the WTO -
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO -TRQ 
(for all the t ariff lines 
covered by the WTO -TRQ 
commitment, cumulated)  MFN rate  
 
(CHF. per 100 k.g. brut)  Preferential rate  
for Ukraine  
(AA, Annex 2)  
 
(CHF. per 100 kg brut)  
(Q5) Animals for slaughter; meat mainly 
produced on the basis of coarse 
fodder   
 
 
02045010  
16021010  
16025011  
16025091  
 
02011011  
02011091  
02012011  
02012091  
02013091  
02021011  
02021091  
02022011  
02022091  
02023091  
 
02041010  
02042110  
02043010  
02044110  
02044210  
02044310  44 22,500 (tonnes)  
 
 
 
 
 
 
Of which at least:  
2,000 tonnes from tariff 
items  
 
 
 
 
 
 
 
 
 
4,500 tonnes from tariff 
items   
 
 
 
49 
85 
130 
140 
 
 
94 
69 
109 
159 
159 
94 
69 
109 
159 
109 
 
 
 
30 
30 
30 
30 
30 
30 
  
 
 
 
40 
42.5 
90 
100 
 
 
85 
60 
100 
150 
150 
85 
60 
100 
150 
100 
 
 
 
20 
20 
20 
20 
20 
20 
 
  
  WT/REG315/1 /Rev.1  
 
- 64 - (WTO TRQ categories) referred to in 
Annex 2 to the bilateral AA between 
Switz erland and Ukraine  
 
Description of products  (HS) Tariff Code  
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine)  Number of 
tariff lines 
covered by 
the WTO -
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO -TRQ 
(for all the t ariff lines 
covered by the WTO -TRQ 
commitment, cumulated)  MFN rate  
 
(CHF. per 100 k.g. brut)  Preferential rate  
for Ukraine  
(AA, Annex 2)  
 
(CHF. per 100 kg brut)  
(Q6) Animals for slaughter; meat mainly 
produced on the basis of 
concentrated fodder  02071110  
02071210  
02071481  
02071491  
02072410  
02072510  
02072791  
02073211  
02073291  
02073311  
02073391  
16010021  
16023110  
16023210  
16023910  
16024111  48 54,482( tonnes ) 30 
30 
30 
30 
30 
30 
30 
30 
30 
30 
30 
125 
50 
50 
50 
115 24 
8 
8 
8 
24 
24 
15 
24 
24 
8 
15 
110 
25 
25 
25 
63 
(Q9) Birds' eggs, in shell  04070010  1 33,735 (gross tonnes)  50 47 
(Q10) Dried egg products  ex04089110  3 977(gross tonnes ) 255 239 
(Q11) Egg products other than dried  ex04089910  3 6,866 (gross tonnes ) 79 71 
(Q12) Bovine semen  05111010  1 20,000 (doses)  0.10 Duty free  
(Q13) Cut flowers  06031110  
06031210  
06031310  
06031410  
06091911  
06031919  6 4,590 (gross tonnes ) 12.50  
25 
25 
25 
25  
25  Duty free  
Duty free  
20  
20  
20  
20  
(Q15) Fresh vegetables  07031013  
07031021  
07031031  
07031041  
07031051  
07031061  
07031071  
07039011  
07039021  
07041011  
07041021  165 166,076 (tonnes)  0.20 
2.9  
2.9  
2.9  
2.9  
2.9  
2.9  
10  
10  
7  
7  Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
5  
5  
Duty free  
Duty free   
  WT/REG315/1 /Rev.1  
 
- 65 - (WTO TRQ categories) referred to in 
Annex 2 to the bilateral AA between 
Switz erland and Ukraine  
 
Description of products  (HS) Tariff Code  
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine)  Number of 
tariff lines 
covered by 
the WTO -
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO -TRQ 
(for all the t ariff lines 
covered by the WTO -TRQ 
commitment, cumulated)  MFN rate  
 
(CHF. per 100 k.g. brut)  Preferential rate  
for Ukraine  
(AA, Annex 2)  
 
(CHF. per 100 kg brut)  
07041091  
07042011  
07049018  
07049021  
07049031  
07049041  
07049051  
07049061  
07049064  
07049071  
07049081  
07051118  
07051121  
07051198  
07051911  
07051921  
07051931  
07051941  
07051951  
07051991  
07052111  
07081011  
07081021  
07082028  
07082038  
07082048  
07082098  
07089081  
07092011  
07093011  
07094011  
07094021  
07094091  
07097011  
07099041  
07099051  
07099084  7  
10  
3  
3  
3  
3  
10  
10  
10  
10  
10  
7  
7  
10  
10  
10  
10  
10  
10  
10  
7  
10  
10  
10  
10  
10  
10  
10  
Duty free  
10  
10  
10  
10  
10  
10  
10  
10  Duty free  
5  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
5  
5  
5  
5  
3.5  
3.5  
5  
5  
5  
5  
5  
5  
5  
3.5  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
5  
5  
5  
5  
5  
5  
5  
5   
  WT/REG315/1 /Rev.1  
 
- 66 - (WTO TRQ categories) referred to in 
Annex 2 to the bilateral AA between 
Switz erland and Ukraine  
 
Description of products  (HS) Tariff Code  
 
(Only the tariff line 
covered by Switzerland's 
commitments to 
Ukraine)  Number of 
tariff lines 
covered by 
the WTO -
TRQ 
commitment  Tariff quota quantity of 
products under the 
WTO -TRQ 
(for all the t ariff lines 
covered by the WTO -TRQ 
commitment, cumulated)  MFN rate  
 
(CHF. per 100 k.g. brut)  Preferential rate  
for Ukraine  
(AA, Annex 2)  
 
(CHF. per 100 kg brut)  
(Q17) Fresh apples, pears and quinces  08081022  
08081032  
08082022  
08082032  8 15,810 (tonnes)  2  
5  
2  
2  Duty free 
Duty free  
Duty free  
Duty free  
(Q18) Fresh apricots, cherries, plums and 
sloes 08091018  
08091098  
08092011  
08094013  
08094093  12 16,340 (tonnes)  3  
5  
3  
3  
10  Duty free  
Duty free  
Duty free  
Duty free  
Duty free  
(Q19) Other fresh fruit a 08101011  
08102 011 
08102021  10 13,360 (tonnes)  3  
5  
5  Duty free  
Duty free  
Duty free  
(Q20) Fruit for cider  08081011  1 172 (tonnes)  2  Duty free  
(Q21) Seed fruit products (in seed fruit 
equivalent)  20099011  16 244 (tonnes)  20  16  
(Q22) Grapes for pressing and grape j uice 20096910  6 100,000 (hectolitres)  100  50  
 
a Switzerland will take natural fluctuations resulting from the multi -year production cycles of certain fruit into account when implementing its commitments.  Goods for 
industrial processing are not charged t o the tariff quota.  
 
Source:  Prepared by the WTO Secretariat, based on the bilateral Agreement on Agriculture between Switzerland and Ukraine (AA) and on Switzerland's  Notification of imports 
under tariff quotas for the calendar year 2011 (See G/AG/N/CHE/5 8, dated 2 October 2012).  
 
__________