WORLD TRADE  
ORGANIZATION  WT/REG74/6 
30 June 2009 
 (09-3203) 
Committee on Regional Trade Agreements  
  
 
   
 
 
FACTUAL PRESENTATION 
 
Free Trade Agreement  
between  
the Kyrgyz Republic and Ukraine 
(Goods) 
 
Report by the Secretariat 
 
 
 
 
This report, prepared for the considera tion of the Free Trade Agreement between 
The Kyrgyz Republic and Ukraine has been  drawn up by the WTO Secretariat on its 
own responsibility and in full consultation w ith the Parties.  The report has been 
drawn up in accordance with the rules and pr ocedures contained in the Decision for 
a Transparency Mechanism for Regi onal Trade Agreements (WT/L/671).  
 Any technical questions arising from this report may be addressed to Catherine Hennis-Pierre (tel: +41 22 739 56 40).  WT/REG74/6 
 Page iii 
 
 
TABLE OF CONTENTS 
 
 
  Page 
 
I. TRADE ENVIRONMENT 1  
II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 6  
A. BACKGROUND INFORMATION  6  
B. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  6  
1. Import duties and charges 6  
(a) General provisions 6  
(b) Liberalization by the Kyrgyz Republic 7  
(c) Liberalization by Ukraine 8  
2. Rules of origin 10  
3. Export duties and charges, and other restrictions 12  
4. Quantitative restrictions on bilateral trade 12  
C. REGULATORY PROVISIONS OF THE AGREEMENT  13  
1. Customs-related procedures 13  
2. Standards and technical regulations 13  
3. Safeguard mechanisms 13  
4. Anti-dumping and countervailing measures 14  
5. Subsidies, State-aid and competition 14  
6. Intellectual property protection 14  
D. GENERAL PROVISIONS OF THE AGREEMENT  14  
1. Exchange of information 14  
2. Exceptions 14  
3. Accession and withdrawal 15  
4. Institutional framework 15  
5. Dispute settlement 15  
6. Relationship with other agreements concluded by the Parties 15  
ANNEX I 17 
ANNEX II 19 
ANNEX III 20 
 
 
  WT/REG74/6 
 Page 1 
 
 
THE KYRGYZ REPUBLIC-UKRAINE FREE TRADE AGREEMENT (GOODS) 
 
Factual Presentation by the Secretariat  
  I. TRADE ENVIRONMENT 
1. The Kyrgyz Republic and Ukraine became independent from the Soviet Union in 1991.  
Lying some 3,400 kms apart, they have both, since December 1991 been members of the Commonwealth of Independent States (Map 1).  Ukrain e is situated in Eastern Europe north of the 
Black Sea and has borders with Belarus, the EU (Hungary, Poland, Romania, Slovakia), Russia and 
Moldova;  its GDP per capita stood in nominal terms at US$2,550 in 2007, with a population of 
46 million and a GDP of US$140.5 billion.
1  Landlocked in Central Asia  between China, Kazakhstan, 
Uzbekistan, and Tajikistan, the Kyrgyz Republic  has a population of 5.1 million and a GDP of 
US$3.5 billion, resulting in a considerably lower per capita GDP of US$668 in 2007.  In that year, the Kyrgyz Republic and Ukraine ranked 136
th and 49th respectively in terms of global merchandise 
exports and 107th and 42nd among the world's importers of goods respectively. 
 
Map 1:  Commonwealth of Independent States  
 
 
 
 
                                                      
1 World Bank Gross net income per capita, Atlas method, viewed at: 
 http://ddp-ext.worl dbank.org/ext/DDPQQ/showRep ort.do?method= showReport. WT/REG74/6 
Page 2  
 
  2. After a very strong contraction during 1991-95,  when income per capita was halved in 
purchasing power terms, average annual real growth in the Kyrgyz Republic has been uneven and not 
particularly strong, at 4% per annum on average during 2000-2007 (Chart I.1).  In Ukraine, the 
contraction was initially more severe, and lasted lo nger, but the recovery was more vigorous than in 
the Kyrgyz Republic, with growth at 8% per annum on average over 2000-07.
2   
05001,0001,5002,0002,5003,0003,5004,0004,5005,0005,5006,0006,5007,0007,5008,000
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007Purchasing power parities (in current  $)Chart I.1 - Real income per capita: 1990-2007
Kyrgyz Republic
Ukraine
Source : World Bank Development Indicators viewed at  http://ddp- ext.worldbank.org/ext/DDPQQ/report.do?method=showReport .
 
 
3. The Kyrgyz Republic's export growth was also weak during 2000-07, at 2% in volume terms, 
compared to 4% in Ukraine.  Imports have outstripp ed exports in value terms (Chart I.2), resulting in 
a sizeable widening of the merchandise trade deficit during the 2004-07 period.  In 2007, the value of 
the Kyrgyz Republic's total imports amounted to US$2.4 billion, over twice total exports of US$1.1 billion. 
4. Based on 2005-07 data, the main products exporte d by the Kyrgyz Republic are base metals, 
precious stones, and mineral products (see Chart I. 4), which accounted for three-quarters of total 
exports.  In particular, hydro-electricity generation is a major activity, as is gold mining.  Agricultural 
products, especially raw cotton, tobacco, fruit, vege tables, and foodstuffs, account for some 11% of 
exports.  The Kyrgyz Republic's top export pr oducts in 1996-97 and 2006-07 are listed in 
Annex Table AI.1. 
5. The Kyrgyz Republic's geographical export structure to a certain extent reflects its gold trade:  
after the Russian Federation (22.5% of Kyrgyz ex ports in 2007), Switzerland and the United Arab 
Emirates account for the next largest shares of  Kyrgyz exports.  Other important markets are 
Kazakhstan, Afghanistan, and Uzbekistan.
3  The Russian Federation accounts for 40.5% of Kyrgyz 
imports, followed by China (14.7%). 
                                                      
2 See WTO Trade Profiles at: 
http://stat.wto.org/CountryProfile/WSDBCount ryPFView.aspx?Language=E&Country=KG,UA 
3 WTO (2008), Country Profiles, av ailable at http://stat.wto.org.  WT/REG74/6 
 Page 3 
 
 
0.00.51.01.52.02.5
1995 1996 1998 1999 2000 2001 2002 2003 2004 2005 2006 20070306090120150US$billion US$millionChart I.2 - K yrgyz Republic: Merchandise im ports from and exports 
to world and Ukraine, 1995-2007
Source : UNSD, Comtra de database.Imports from Ukraine
Exports to UkraineTotal imports
Total exportsLeft hand sale: Right hand sale:
Note: data not available in 1997 and preceding 1995.
 
 
6. The Kyrgyz Republic's bilateral trade with Ukraine remains small, although imports from 
Ukraine have grown rapidly since 2003 (Chart I.2) th ereby widening its trade deficit with Ukraine.   
7. Ukraine's economic expansion was uneven ove r 2000-07, with an average growth of 8% 
including very strong expansion, (over 12% real GDP growth) in 2004, and sharp economic 
slowdown (+2.7% in 2005).  Exports and imports of goods both expanded dynamically:  the value of 
Ukraine's total merchandise exports and imports  amounted to US$49.2 billion and US$60.7 billion 
respectively in 2007 (Chart I.3).  Export growth was also however subject to strong fluctuations 
reflecting developments in world markets for steel, Ukraine's main export product. 
8. The main commodities exported by Ukraine are ba se metals (Chart I.4), dominated by steel 
products.  Exports of mineral produc ts, (10.5% of total exports) incl ude refined petroleum products.  
Exports of agriculture products amounted to approx imately 11% of total exports in 2005-07;  they 
consist mainly of vegetables (wheat, barley, and su nflower seed, prepared foods, and fats and oils), 
and have expanded dynamically over the decade as Uk raine became a significant exporter of certain 
cereals and oilseeds.  Annex Table AI.2 contains a list of Ukraine's main exports in 1996-97 and in 
2006-07.   
9. The European Union (31.5% of Ukraine's exports) and the Russian Federation (22.5%) 
together account for more than half of Ukrainian e xports. Other important trading partners are Turkey, 
Belarus and the United States.4   
                                                      
4 WTO (2008), Country Profiles, av ailable at http://stat.wto.org. WT/REG74/6 
Page 4  
 
  010203040506070
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 200701020304050607080US$billion US$millionChart I.3 - Ukraine: Merchandise im ports from and ex ports to world 
and Kyrgyz Republic, 1996-2007
Source : UNSD, Comtrade database.Imports from Kyrgyz Republic
Exports to Kyrgyz RepublicTotal imports
Total exportsLeft hand sale: Right hand sale:
Note:  data not available for the period preceding 1996.
 
 
 10. Bilateral trade is marginal, accounting for less than 0.1% of Ukraine's imports and exports. 
The pattern of bilateral trade is also considerab ly different from global export patterns.  Although 
Ukraine's main global exports are base metals a nd minerals, Kyrgyz imports from Ukraine consist 
mainly of prepared foods and machinery (over 54 %), with base metals also forming a key import 
(Chart I.4).  Similarly, although the Kyrgyz Re public exports mainly precious metals and mineral 
products globally its exports to Ukraine cons ist mainly of tobacco, and raw cotton.  
Annex Tables AIII.3 and AIII.4 describe the Parties ma in exports to each other, and the corresponding 
average MFN duties that are not levied in bilateral trade. 
  WT/REG74/6 
 Page 5 
 
 
Chart I.4
Ukraine and Kyrgyz Republic: product composition of merchandise trade, 
annual average 2005-07
Ukraine's imports from Kyrgyz Republic Kyrgyz Republic's imports from Ukraine
Source:  UNSD, Comtrade database.                Per cent
Total:  US$23.4 million Total:  US$54 million
Total:  US$47,248 million Total: US$1,748 million
Total:  US$40,630 million Total:  US$867 millionUkraine's global exports Kyrgyz Republic's global exportsUkraine's global imports Kyrgyz Republic's global imports Plastics 5.5
Machinery 14.7Plastics 5.6
Precious stones 
26.0
Vehicles 5.8Vehicles 2.9
Articles of wood 2.0
Base metals
42.0Other 
10.6Other 
6.8
Chemicals 8.6Raw hides 7.8
Minerals 31.5
Vehicles 11.7
Fats and oils 2.7
Minerals 10.5Machinery 5.9Other
5.0Other
5.2
Other 
9.9Prepared foods  33.9
Minerals 29.8
Machinery 17.5 Chemicals  
8.7Prepared foods 3.7Textiles 3.0
Textiles 11.4Pulp of wood 2.6Other 10.0
Vehicles  6.1
Prepared foods  8.2
Articles of stone
5.6Prepared foods 
21.3
Mineral products 
23.3Base metals 7.7
Vehicles 9.0
Base metals 17.4
Base metals 6.7Plastics 4.8Vegetables 4.2
Vegetables 4.4Base metals 16.2
Textiles 2.6
Vegetables 5.3Animals 2.8
Chemicals 15.5
Machinery 16.6Fats and oils 2.0
Machinery 20.9Chemicals 7.3Pulp of wood  3.2
Chemicals 9.4
Machinery 9.1Prepared foods 3.9Textiles 2.3Animals 2.8Textiles 17.1
Prepared foods 4.0Base metals 3.6Vehicles 3.3Plastics 2.1
 
 
 WT/REG74/6 
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  II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
A. B
ACKGROUND INFORMATION  
11. After independence from the Soviet Union in 1991 both the Kyrgyz Republic and Ukraine 
became members of the "Agreement on Creation of a Free Trade Area between the Commonwealth of Independent States (CIS FTA)", signed on 15 April 1994, and of its related "Protocol on Amendments 
and Supplements", dated 2 April 1999.
5  One of the objectives of the CIS FTA was "a gradual 
cancellation of customs duties, and of taxes and levies which have equiva lent effect;  and of 
quantitative restrictions in mutual trade".6   
12. Accordingly, all customs duties and similar m easures were to be abolished except for those 
specifically included in lists of exceptions. Such lists were to form an integral part of the CIS FTA;  
they would also contain a "stage-by-stage cancella tion of such exceptions for a transitional period 
before the creation of a free-trade area".  In the case of the Kyrgyz Republic, all imports from CIS partners including Ukraine have been duty-free and quota-free since the CIS entered into force for the 
Kyrgyz Republic, on 28 December 1995.  In the case of Ukraine, the CIS entered into force on 15 December 1999; therefore Ukraine did no t grant any CIS trade preferences to the 
Kyrgyz Republic prior to that date. 
13. Pending the effective implementation of the CIS FTA, its Article 3.3 foresaw that bilateral 
free-trade agreements would be  concluded among the CIS Members.  The Free Trade Agreement 
between the Kyrgyz Republic and Ukraine c onstitutes one of these bilateral agreements.  
14. The Free Trade Agreement between the Ky rgyz Republic and Ukraine was signed on 
26 May 1995 and became effective on 19 January 1 998, when the Government of Ukraine finalized 
its internal ratification procedures.  The Kyrg yz Republic and the Republic of Ukraine became 
Members of the WTO on 20 December 1998 and 16 May 2008, respectively.  Upon becoming WTO Members, their Most-Favoured-Nation (MFN) tariffs replaced their "basic" tariffs, which applied to 
all trading partners except, for those products co ncerned, to free trade agreement partners.  The 
Kyrgyz Republic notified the Agreement to the WT O on 15 June 1999 (WT/REG74/N/1).  The text of 
the Agreement was distributed to the Members as document WT/REG74/1. The terms of reference for 
its examination were approved by the Council for Trade in Goods on 7 January 2000 (WT/REG74/2). 
B. N
ATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  
1. Import duties and charges 
(a) General provisions 
15. Under the Agreement, the Parties agreed not to  apply customs duties, taxes and charges which 
have an equivalent effect, with respect to the import and export of goods or iginating within their 
customs territories.  They may adopt exceptions to this trade regime only if necessary, and if formally agreed to in a separate document (Article 1).  As  of 2009, the Parties had never invoked this clause 
and no such document has been established.
7  Thus trade in all products between the Parties is entirely 
duty-free, except for special safegua rds introduced by Ukraine that al so apply to Kyrgyz shipments 
(see below). 
                                                      
5 These agreements were notified to the WTO on 1 October 1999 (WT/REG82/N/1).  CIS membership:  
Azerbaijan, Belarus, Kazakhstan, Kyrgyz Republic, Moldova, the Russian Federation, Tajikistan, Turkmenistan, 
Uzbekistan, Ukraine and Georgia.  Th e CIS FTA entered into force on 30 December 1994, following ratification 
by three of its Parties. 
6 Article 1. 
7 See also WTO document WT/REG74/3, 20 September 2000.  WT/REG74/6 
 Page 7 
 
 
16. According to Article 2, the Parties grant each other MFN and national treatment on goods 
covered under the Agreement with respect to : (a) imposition of domes tic taxes and levies; 
(b) requirements for warehousing, transhipping, stor ing and transportation;  and (c) payments and 
transfer of payments. 
(b) Liberalization by the Kyrgyz Republic 
17. As noted, before entry into force of the Ag reement, the Kyrgyz Republic already granted 
duty-free access to all goods originating in Ukraine on the basis of the CIS agreement since 1995.  
There was therefore no significant change in the tr ade regime applied by the Kyrgyz Republic to 
Ukraine as a result of the Agreement, and no signif icant liberalization on the part of the Kyrgyz 
Republic.  
18. The Kyrgyz Republic's basic applied tariff in 1 998 (the year of entry into force of the 
Agreement), contained 9,918 tariff lines, all of which were ad valorem  (Table II.1).  A uniform tariff 
of 10% applied on all imported prod ucts and to all non-preferential (CIS) trading partners until its 
WTO accession in December 1998, when several tari ff rate bands were introduced.  Since then, the 
MFN tariff structure has been again gradually rationalized.  The number of bands fell from twelve in 
1999 to six (5%, 10%, 12%, 15%, 20%, and 30%) in 2008.  The modal MFN tariff rate of 10% in 
2008 covered 34.3% of tariff items (100% in 1998).  Some 45% of tariff lines are duty free (12% in 
1999, none in 1998).  The highest rat es covered sugar (HS sub-heading 170199). 
Table II.1 
Structure of MFN tariffs of the Kyrgyz Republic  
(Per cent) 
  1998 1999 2008 
Applied tariff    
Tariff range 10-10 0-50 0-30 
Simple average applied rate 10.0 8.7 5.0  
WTO agricultural products 10.0 9.7 8.5 
WTO non-agricultural products 10.0 8.4 4.1 
Tariff quotas (% of all tariff lines) n.a. n.a. n.a. 
Duty-free tariff lines (% of all tariff lines) 0.0 11.9 45.5 
Non- ad valorem  tariffs (% of all tariff lines) 0.0 1.5 1.4 
Total number of tariff lines 9,818 9,918 10,944 
n.a. Not applicable. 
 Calculations include the ad valorem  component of alternate rates but exclude specific duties. 
Source:  WTO Secretariat calculations , based on data provided by the Kyrgyz authorities. 
19. Upon the Agreement’s entry into force in 1998,  Kyrgyz imports of all goods of Ukrainian 
origin remained duty-free and quota-free, as they  were under the CIS provisions.  Thus Ukrainian 
exporters retained an average 10% tariff preferen ce relative to non-preferential trading partners 
(Table II.1).  As in 1998 no tariff lines were duty-free on an MFN basis, all imports from Ukraine (totalling US$8.6 million on average based on 1995-96 data) were duty-free only as a result of the Agreement.  By 2009, tariff preferences granted to  Ukrainian exporters by the Kyrgyz Republic had 
been substantially eroded by the MFN tariff libera lization, as about half of the US$54 million Kyrgyz 
imports from Ukraine (based on 2005-07 trade data ) had become duty-free on an MFN basis, while 
50.6% of imports still entered under lines that enjoyed duty-free status only under the Agreement 
and/or the CIS agreement (Table II.2).  Furt her information on the Kyrgyz Republic's tariff 
liberalization vis-à-vis  Ukraine is provided in Annex III.   
 
 WT/REG74/6 
Page 8  
 
  Table II.2 
The Kyrgyz Republic:  Tariff elimination commitments unde r the Agreement and corresponding average trade values 
% of total lines in Kyrgyz 
tariff schedule Value of Kyrgyz 
imports from Ukraine 
1995-1996 2005-2007 
Duty phase-out period Number of lines 
in million 
US$a % of 
Kyrgyz's 
total imports 
from 
Ukraine in 
million 
US$a % of 
Kyrgyz's 
total imports 
from 
Ukraine 
MFN Duty free (1998) - - - -   
Duty free under the Agree ment and/or CIS (1998) 9,918 100.0 8.6 100.0   
MFN Duty free (2008) 4,977 45.5   26.5 49.4 
Duty-free under the Agreement (2008) 5,967 54.5   27.1 50.6 
a Only trade falling under HS Chapter 1-97 is included. 
Source:   WTO estimates based on data provided by th e Kyrgyz Republic and UNSD, Comtrade data. 
 
20. In 2008, Ukrainian suppliers to Kyrgyz markets enjoyed the largest tariff preference as a 
result of the Agreement in the following sectors:  prepared foods, precious stones;  animal and 
vegetable products, and footwear and headgear (Table II.3).  
Table II.3 
The Kyrgyz Republic: Tariff eliminat ion under the Agreement, by HS section 
(Per cent) 
HS section and description  Average 
basic rates 
1998  Average  
under  
Agreement Average  
MFN rates 
2008 
I Live animals and animal products 10.0 0.0 9.3 
II Vegetable products 10.0  0.0 7.4 
III Animal or vegetable fats and oils 10.0  0.0 9.7 
IV Prepared food etc. 10.0  0.0 10.4 
V Minerals 10.0  0.0 4.6 
VI Chemical and products 10.0  0.0 2.7 
VII Plastics and rubber 10.0  0.0 0.7 
VIII Hides and skins 10.0  0.0 2.1 
IX Wood and articles 10.0  0.0 0.0 
X Pulp, paper etc. 10.0  0.0 0.0 
XI Textile and textile articles 10.0  0.0 8.0 
XII Footwear, headgear 10.0  0.0 9.3 
XIII Articles of stone 10.0  0.0 7.8 
XIV Precious stones, etc. 10.0  0.0 9.8 
XV Base metals and  products 10.0  0.0 1.6 
XVI Machinery 10.0  0.0 2.8 
XVII Transport equipment 10.0  0.0 6.2 
XVIII Precision equipment 10.0  0.0 3.1 
XIX Arms and ammunition 10.0  0.0 0.0 
XX Misc. manufactured articles 10.0  0.0 5.2 
XXI Works of art, etc. 10.0  0.0 2.9 
Total 10.0 0.0 5.0 
 
Source:   WTO estimates based on data provided by  The Kyrgyz Republic and the WTO-IDB. 
 
(c) Liberalization by Ukraine  
21. As can be seen from Table II.4, Ukraine has s ubstantially liberalized its basic (MFN) tariff 
over the decade.  Ukraine's MFN applied tariffs aver aged 4.9% in 2009, with a maximum of 86.9%.  
Some 1.7% of total lines carry non- ad valorem  tariff rates, mostly covering food products.  
Annex Table AII.2 indicates which product groups carry the highest tariffs.   
  WT/REG74/6 
 Page 9 
 
 
Table II.4  
Structure of Ukraine's applied basic tariff on imports, December 1998 and 2009 
(Per cent) 
  1998 2009a
 
Simple average applied rate 10.2 4.9 
WTO agricultural products 19.2 9.8 
WTO non-agricultural products 8.9 3.8 
Tariff range 0-60 0-86.9 
Tariff quotas (% of all tariff lines) n.a. 0.0 
Duty-free tariff lines (% of all tariff lines) 18.2 36.4 
Non- ad valorem  tariffs (% of all tariff lines) 15.6 1.7 
Total number of tariff lines 5,609 11,056 
n.a. Not applicable. 
a Including the March 2009 import surcharge. 
Source:  WTO Secretariat calculations , based on data provided by  the Ukraine authorities. 
22. Also, since 2003 certain products are subject to sp ecial safeguards, which are applied to both 
preferential partners such as the Kyrgyz Republic, a nd to non-preferential partners.  In addition, in 
March 2009, Ukraine introduced an import surcharge of 13% on motor vehicles and refrigerators, that 
applied to all imports except those from preferen tial trading partners.  These are described below. 
23. Upon the Agreement’s entry into force in Ja nuary 1998, Ukraine's imports of goods of 
Kyrgyz origin became entirely and immediately dut y-free and quota-free.  This conferred an average 
10.2% tariff preference to Kyrgyz exporters relative to non-preferential trading partners (Table II.4).  
In 1998, only 18.2% of tariff lines were duty-free;  hence, most imports (87.7% of the total using 1996-97 trade data) from the Kyrgyz Republic (tota lling US$8 million in 1996-97) were dutiable at 
the MFN rate;  upon entry into force of the Agre ement, these imports from the Kyrgyz Republic 
became duty-free (Table II.5).   
24. In 2009, a larger share (44.2%) of Ukrainian imports from the Kyrgyz Republic (using 
2006-07 trade data), had become duty-free (also on an MFN basis), because of MFN tariff liberalization, while 55.8% of imports came in unde r lines that enjoyed duty-free status only under the 
Agreement (Table II.5). Further informa tion on Ukraine's tariff liberalization vis-à-vis  
the Kyrgyz Republic is provided in Annex III.  To tal imports from the Kyrgyz Republic remained 
relatively small, and have not increased over the period (Chart I.3). 
Table II.5 
Ukraine:  Tariff elimination commitments under th e Agreement and corresponding average trade values 
Value of Ukraine imports from Kyrgyz 
1996-1997 2006-2007 
Duty phase-out period Number 
of lines % of total 
lines in 
Ukraine 
tariff 
schedule in million 
US$a % of 
Ukraine's 
total imports 
from Kyrgyz in 
million 
US$a % of 
Ukraine's 
total imports 
from Kyrgyz 
MFN Duty free (1998) 1,016 18.2 1.1 12.3   
Duty free under the Agreement (1998) 4,593 81.8 8.0 87.7   
MFN Duty free (2009) 4,022 36.4   2.6 44.2 
Duty-free under the agreement (2009) 7,014 63.4   3.2 55.8 
Remain dutiableb 20 0.2   0.0 0.0 
a Only trade falling under HS Chapter 1-97 is included. 
b Products dutiable under the special safeguard. 
Source:   WTO estimates based on data provided by  Ukraine and UNSD, Comtrade data.   
 
 WT/REG74/6 
Page 10  
 
  25. Table II.6 shows Ukraine's tariff averages by HS Section in 1998 and 2009.  It is for prepared 
foods and footwear products that the Kyrgyz Repu blic and other preferential partners enjoyed the 
largest tariff preference vis-à-vis  third country suppliers both in 1998 and in 2009.  At the tariff 
heading level, Annex Table AII.2 shows that tari ff preference is strongest for:  sugar, malt and 
tobacco products are subject to MFN tariffs av eraging 30-50%, but are duty-free when imported from 
the Kyrgyz Republic.  As described in Annex I, b ilateral trade in these products has expanded rapidly 
during the decade.  
Table II.6 
Ukraine:  Tariff elimination under the Agreement, by HS section (Per cent) 
Average under Agreement 
HS section and description  Average basic 
rates 1998a 1998a 2009a Average MFN rates 2009a 
I Live animals and animal products 20.3 0.0 0.0 6.9 
II Vegetable products 19.8 0.0 0.0 8.7 
III Animal or vegetable fats and oils 14.6 0.0 0.0 8.3 
IV Prepared foods etc. 23.6 0.0 0.0 13.8 
V Minerals 5.3 0.0 0.0 2.4 
VI Chemicals and chemical products 6.0 0.0 0.0 3.2 
VII Plastics and rubber 5.0 0.0 0.0 4.3 
VIII Hides and skins 16.2 0.0 0.0 6.6 
IX Wood and articles 2.3 0.0 0.0 1.1 
X Pulp, paper etc. 7.5 0.0 0.0 2.7 
XI Textiles and textiles articles 18.3 0.0 0.0 5.7 
XII Footwear, headgear 20.2 0.0 0.0 10.1 
XIII Articles of stone 11.7 0.0 0.7 8.4 
XIV Precious stones, etc. 6.0 0.0 0.0 5.5 
XV Base metals and base meta ls products 5.1 0.0 0.0 2.2 
XVI Machinery 4.9 0.0 0.0 3.9 
XVII Transport equipment 6.9 0.0 0.0 8.4 
XVIII Precision equipment 6.0 0.0 0.0 4.6 
XIX Arms and ammunition 7.1 0.0 0.0 6.5 
XX Misc. manufactured articles 12.2 0.0 0.0 8.1 
XXI Works of art, etc. 0.0 0.0 0.0 0.0 
Total 10.2 0.0 0.02 5.4 
 
a For the calculation of tariff averages, specific rates without AVEs are excluded and the ad valorem  part of alternate rates are 
 included. 
 
Source:   WTO estimates based on da ta provided by Ukraine. 
 
26. Ukraine introduced tariff-rate quota measures for the first time in 1999, for raw cane sugar 
(HS 1701.11).  The in-quota duty rate was set at 2% in 2009, the out-of-tariff quota at 50%.  Imports of raw cane sugar into Ukraine under bilateral or regional trade agreements to which Ukraine is a 
signatory within the meaning of Article XXIV of  GATT 1994, are not counted towards the fulfilment 
of overall tariff rate quota limits.
8 
2. Rules of origin 
27. The Agreement covers trade in goods originatin g in the customs territory of one of the   
"Contracting Parties" (hereafter "Parties") destined  for the customs territory of the other Party.9  
Goods are defined according to the CIS Rules of Es tablishing the Country of Origin for Goods, which 
are common to all bilateral FTAs between CIS Members States.  The Resolution on the CIS "Rules of Establishing the Country of Origin for Goods" was approved in 1993, as amended and replaced by a 
                                                     
 
8 Report of the Working Party on the accession of Ukraine to WTO (document WT/ACC/UKR/152) of  
25 January 2008.  
9 "Goods" means any movable proper ty, including thermal, electric a nd other kind of power and means 
of transport (other than means of transport to be used  for international transportation of passengers and goods) 
being transferred/transmitte d across the custom borders (WT/REG82/5, p. 3).  WT/REG74/6 
 Page 11 
 
 
new Decision, which was subsequently amended by  a series of nine resolutions adopted during 
2005-2008.  
28. In order to benefit from duty-free status, the goods must meet the rules of origin 
(see Box II.1);  they must be shipped directly from th e territory of one of the Parties;  and they must 
be purchased directly from an enterpri se or incorporated company in one of the Parties.  This rule is 
not fulfilled when goods are purchased in one Party from a representative of a company which is not  
resident of a Party.10  In effect, these "direct purchase and suppl y" rules require that imports arrive 
directly from CIS states and are not transported outside the CIS region. 
Box II.1:  Commonwealth of Independent States Rules of Origin  
The Commonwealth of Independent States (CIS)  rules of origin are set out in the Decision on Rules for the 
Determination of a Country of Origin of Goods, approved by the CIS countries on 30 November 2000 and notified to the WTO on 31 March 2003 (WT/REG82/5).  This Decision and the Rules were signed and are 
currently implemented by all CIS Member States, except Turkmenistan and Uzbekistan, both of which still 
apply the 1993 rules.   
According to the Decision, a good is "originating" if  it is wholly obtained or subject to substantial 
processing/transformation within the signatory St ates' territories. The criterion of substantial 
processing/transformation of goods applies if third c ountries are involved in the production process in 
addition to the signatory States. 
Imports from a CIS country covered by the wholly-obtained criterion include: mineral resources, products of 
plant origin, animals and animal products, fish and fish products, products extracted from the sea bed, waste 
and scrap, or products manufactured exclusively from the materials indicated above.  Simple assembly 
operations, the preparation of goods fo r sale or transportation;  preser vation during storage or transport; 
mixing operations which did not result in an essentially  different product and the slaughter of cattle do not 
constitute sufficient transformation or processing (Paragraph 2). 
According to Paragraph 3, where raw materials, or materials which originate in one or more countries are 
subject afterwards to a stage-by-stage processing in other countries, are used in production of the final goods 
in one of the signatory States of the Agreement, the country of origin of such goods shall be the country 
where it was subject to the last subs tantial processing/transformation.   
 
In Paragraph 4, the Decision indicat es three elements to define the substantial processing/transformation 
criterion:  
 
(i) A change in the tariff clas sification at the heading level.
   
 
(ii) Specific conditions for manufacturing and processing  operations are specified for a large number of 
products (mainly food and chemical products) in a List of Conditions annexed to the Rules;  these conditions determine whether the goods can be considered to orig inate from the country wher e the operations took place 
(see Annex 1).   
 (iii) The rule of ad valorem  percentage, whereby the value of the materi als to be used or the added value must 
reach a fixed percentage in the price of finished prod ucts.  Value shall be calculated (a) for the materials 
imported on the basis of customs value of these materials at the time of their importation into the country of production; and (b) for the finished products on the basis of the “ex-works” (“ex warehouse”) price of the 
seller. 
 The Decision further requires the Par ties to produce a Certificate of Orig in (CT-1 form) or a declaration of 
origin of the goods to the customs bodies of the importing country in order to confirm the country of origin 
(Paragraph 10).  Such a document is issued in accordance with the national legislation of the exporting State. 
 
Source:  WTO document WT/REG82/5, 31 March 2003, and information provided by the Parties.  
 
                                                      
10 WTO document WT/ACC/UKR/65, 23 July 1999. WT/REG74/6 
Page 12  
 
  3. Export duties and charges, and other restrictions 
29. Under Article 4 of the Agreement, the Parties agree that written permission by the country of 
origin can be required for export or re-export by either Party to third countries, of certain goods 
originating in one of the parties or in third countries.  In the case of Ukraine, the Ministry of Economy publishes the lists of goods subject to this procedure.
11  In May 2009, Ukraine required such permits 
for exports of crude petroleum oils and natu ral gas products, and Kaza khstan for exports of inter alia  
petroleum oils, hides and skins, wool, and scrap me tals.  In addition, Ukraine maintains a number of 
export taxes mainly on animal products, grains and scrap metal (Table II.7);  these products are also 
subject to export permits. Some of these export taxes,  however, are not applicable to exports to the 
Kyrgyz Republic as a result of the Agreement.   
Table II.7  
Export duties levied by Ukraine, 1996 and 2009 
HS Tariff heading or code to 
which products belong Product description Duty in 1996 Duty rate in 
2009 Applied to 
preferential 
trading 
partners, 2009 
0102 90 Live cattle, heifers, 
breeding cattle 75% but not less than €1,500 per 
tonne; or 55% but not less than €540 
per tonne, depending on use.   45% No 
0104 10 Live sheep  50% but not less than €390 per tonne 45% No 
4101 Cattle hides  30% but not less than €400 per tonne 29% No 
4102 Sheep or lamb skin  30% but not less than €1 per animal 29% No 
4103 90 Pigskin, other hides 27% but not less than €170 per tonne 29% No 
1204 00, 1206 00, 1207 99 Flax, Sunflower seeds Not applicable 14% No 
720299 80; 7204 10 00;  7204 21;  
7204 29 00; 7204 50 10;   
7218 10 00; Waste and scrap of 
cast iron, steel, etc Not applicable €18 per 
tonne, or 
27%, 
depending on 
tariff line No 
720299 80; 7204 50 10; 7204 50 
90;  7218 10 00; Waste and scrap of 
cast iron, steel, etc Not applicable   €18 per 
tonne, or 
27%, 
depending on 
tariff line Yes 
7401; 7402; 7403 12; 7403 13; 
7403 19; 7403 21; 7403 22; 7403 
23; 7403 29; 7404; 7405; 7406;  
7414 90; 7415 29; 7415 39; 7418 19; 7419; 7503; 7602;   
7802; 7902; 8002; 8101 91 90; 
8105 10 90; 8108 10 90; 8113 00 40  Copper, nickel, lead, 
aluminium, tungsten, 
cobalt:  various 
products and scrap Not applicable 27% Yes 
Source:  WTO document WT/ACC/UKR/152, 25 Janua ry 2008, Table 20 (a), and informat ion provided by the authorities. 
 
4. Quantitative restrictions on bilateral trade 
30. Article 3 prohibits quantitative or other special restrictions on bilateral trade, with exceptions 
only in the following cases:  shortages in domestic mark ets; acute balance of payments deficits;  when 
a product is imported to the territory of one of the Parties in such increased amounts or on such terms 
which damage or threaten to damage local manufactu rers of similar or directly competitive goods;  or 
with a view to regulate re-exports.  Ukraine introduced a special quota on imports of steel pipe for three years on 1 October 2008 that also apply to Kyrgyz shipments (see Table II.8). 
                                                     
 
11 Ministry of Economy Order № 222 of 18.03.09 approving the lists of goods and the Order № 52 of 
10.02.04 approving the procedure for issuing permissions for re-export of goods of foreign origin and of 
Ukrainian origin.  See also WTO document WT/REG74/3, 20 September 2000.  WT/REG74/6 
 Page 13 
 
 
C. REGULATORY PROVISIONS OF THE AGREEMENT  
1. Customs-related procedures  
31. The Agreement did not introduce any new customs- related procedures.  Article 6 states that 
customs procedures are to be based on the unifie d, 9-digit Commodity Nomenclature of Foreign 
Economic Activities, itself based upon the Harmonized Commodity Description and Coding System 
(HS), as well as the Combined Tariffs and Statistics Nomenclature of the EEC.    
32. There have been no changes regarding trans it procedures as a result of the Agreement.  
However under Article 8, the Parties adhere to the principle of freedom of transit as a major condition 
for achieving the Agreement's objectives.  The Par ties commit to provide unimpeded transit through 
their territories, and to supply exporters, importers , and carriers from any other third state with all 
facilities and services available and necessary for en suring transit on terms not worse than those 
granted to national exporters , importers, or carriers.  
2. Standards and technical regulations 
33. The Agreement does not contain explicit provisions on technical regulations or on 
standards-related matters, including sanitary or phyto-sanitary measures or regulations.  
3. Safeguard mechanisms 
34. The Agreement does not refer specifically to any safeguard mechanism.  However, as noted 
above, Article 3 states that the Parties may intr oduce unilaterally quantitative or other special 
restrictions, but only within reasonable limits and fo r a strictly defined time period.  These restrictions 
shall be of exceptional nature and may on ly be applied in cases provided for by the 
GATT agreements.  A Party which applies quantitative restrictions under this Ar ticle shall provide the 
other Party if possible in advance with full info rmation on the main reasons for introduction, forms 
and expected terms of application of the abovemen tioned restrictions, upon which the consultations 
shall be based. 
35. Since 2003, Ukraine has introduced a series of safeguard measures on imports, mostly based 
on minimum import prices (Table II.8).  These measur es are applied to all trading partners, including 
preferential trading partners.  The safeguard duty is  applied in addition to the normal customs duty. 
Table II.8 
Safeguard measures imposed by Ukraine, March 2009  
Product description Period  Type of measure Status 
 
Abrasive tools (HS 6804 22 18) 18.2.2005- 
18.2.2009 Special duty imposed at the rate of 45.31%, but not less than €0.51/kg 
on goods, price of which doe s not exceed US$2.34 /kg. Repealed 
Ruberoid 
(HS 6807 10 10) 19.8.2005- 
19.8.2009 Special duty imposed at a rate of 38%. In force 
Ball bearings  
(HS 8482 10) 11.11.2006- 
11.11.2009 Special duty imposed at a rate of 5.73%, but not less than €0.13/kg on 
goods, price of which does not exceed US$2.95/kg. In force 
Stockings  
(HS 6002 92, 6002 93) 1.3.2007- 
1.3.2010 Special duty of US$2.78/kg, based on the difference between the 
minimum price of a product and its minimum customs value. In force 
Woven fabrics made of cotton 
(HS 5208 22, 5208 29, 5208 32, 
5208 39, 5208 52) 12.3.2007- 
12.3.2010 Special duty of US$0.57/square metre based on the difference 
between minimum price and minimum customs value of a good.  In force 
Gas-discharge lamps (HS 8539 31) 16.6.2007- 
16.6.2010 Special duty of US$0.481/item based on the difference between 
minimum price and minimum customs value of a good. In force 
Casing and pump-compressor 
seamless steel pipes 1.10.2008 – 
1.10.2011 Special quota imposed: 
First year – 14,504 metric tonnes; Second year – 15,230 metric tonnes; 
Third year – 15,955 metric tonnes In force 
 
Source:   Information provided by the Government of Ukraine. WT/REG74/6 
Page 14  
 
  36. In March 2009, Ukraine notified the WTO of the introduction, as of 10 March 2009, of an 
import surcharge of 13%
12, on imports of certain products.  The initial regulation referred to a variety 
of products13, but according to the authorities the number of products was by the end of March 2009 
reduced to motor vehicles and refrigerators (HS tariff headings 8418, 8702, 8703, and 8704).  The 
surcharge applies in addition to the customs value of  the goods, before payment of internal taxes if 
any (e.g. VAT, excise duties);  thus for example if  the MFN tariff is 10%, the total duty paid on the 
import including the surcharge will amount to 23%.  It is imposed on imports from all sources except 
Ukraine's preferential trading partners: CIS part ners (including Georgia);  the Former Yugoslav 
Republic of Macedonia; and Singapore.   
37. The surcharge was justified by the authorities as a measure applied for balance of payments 
purposes (import duty surcharge), under Art. XII of the GATT 1994 and under  paragraph 9 of the 
Understanding on the Balance-of-Payments Provisions of GATT 1994.    
4. Anti-dumping and countervailing measures 
38. No anti-dumping or countervailing duty provisions are contained in the Agreement. 
5. Subsidies, State-aid and competition 
39. The Agreement does not contain any specific provisions concerning subsidies or state 
support.  The Parties declare in Article 6 that the following "unfair business practices" are incompatible with the purpose of the Agreement:   agreements or decisions by enterprises or 
associations of enterprises, as well as business practices aimed at restricting competition or violating conditions for competition within the territories of the Parties; and the abuse of dominant position by 
one or few enterprises in the market of the Parties. 
6. Intellectual property protection 
40. The Agreement states (Article 9) that its provisions shall not prevent a Party from taking 
inter alia  intellectual property measures to protect its vita l interests, or to comply with international 
agreements to which it is or intends to become a party. 
D. G
ENERAL PROVISIONS OF THE AGREEMENT  
1. Exchange of information 
41. The Contracting Parties commit themselves to exchange, on a regular basis, information 
concerning legislation on economic activity, trade,  investments, taxation, banking and insurance 
activity and other financial services, concerning transport and customs issues, including customs 
statistics. (Article 5).  Moreover, a Party must in form the other Party on time about any changes that 
occur in its national legislation which may aff ect the implementation of the Agreement.    
2. Exceptions 
42. Under Article 9, the Parties maintain their right  to take measures considered necessary for the 
protection of their "vital interests" or measures whic h are necessary to comply with other international 
agreements to which one of the Member St ates is, or intends to, become Party.   
                                                      
12 Ukraine State Customs Service, Order N° 213 of 10 March 2009, “On Interim Provisions of 
Procedure of Imposing by Customs Authorities of Interim Surcharge to Applied Import Tariffs Rates”.    
13 Tariff headings 0202, 0203, 0206 - 0210, 0504 - 0506, 0509, 0511 (except item 0511 10 00 00), 
0808, 1601 - 1605, 1701, 1702 (except for starch treacle in item 1702 30 99 00), 2204 - 2208, 2701, 4203, 4303, 
57, 60 - 65, 6806, 6901, 7201, 7301, 7321, 8401 , 8414, 8418, 8501, 8516, 8702, 8703, 8704.    WT/REG74/6 
 Page 15 
 
 
3. Accession and withdrawal 
43. The Agreement contains no specific provisions  on accession by third countries.  As provided 
for in Article 14, the Agreement will remain into fo rce for twelve months after the date when one of 
the Parties notifies the other, in writing, its willingness to terminate the Agreement. 
4. Institutional framework 
44. To implement the objectives of the Agreement (Article 13) and to strengthen trade and 
economic cooperation between them, the Parties estab lished a "Joint Ukraine - Kyrgyz Commission" 
in 2003.  The Joint Commission has met twice;  the last meeting was held on 14-15 May 2007 in 
Bishkek. The Ministry of Economy of Ukraine is responsible for the implementation of the Joint 
Commission's decisions. The main issues which ar e discussed during the meetings of the Joint 
Commission concern the development of b ilateral trade and economic cooperation.  
5. Dispute settlement 
45. Article 12 contains the Agreement's sole refe rence to dispute settlement.  It states that 
"Disputes between Contracting Parties related to inte rpretation or application of provisions of this 
Agreement shall be resolved by way of negotiations " and that "Each Contracting Party shall ensure 
that effective means on the acknowledgement and im plementation of arbitra tion decisions be on its 
territory." 
6. Relationship with other agreements concluded by the Parties 
46. Article 11 prescribes that the provisions of th is Agreement shall replace the provisions of 
bilateral agreements concluded earlier between the C ontacting Parties, if these are not compatible or 
identical with the provisions of th is Agreement.  Article 11 also states that this Agreement shall not 
affect the validity of other agreements earlier concluded by the Contracting Parties with third 
countries.  Free Trade Agreements concluded by th e Parties and notified to the WTO are listed in 
Table II.9. WT/REG74/6 
Page 16  
 
  Table II.9  
Ukraine and the Kyrgyz Republic:  Participation in RTAs  (notified and non-notified in force), as of June 2009 
WTO Notification Partner/ 
Agreement Date of 
entry 
into force Type of 
agreement Year WTO Provision 
UKRAINE 
Belarus 11.11.06  Goods 2008 GATT Art. XXIV 
Moldova 19.05.05  Goods 2008 GATT Art. XXIV 
Common Economic Zone 20.05.04 Goods 2008 GATT Art. XXIV 
Kazakhstan 19.10.98  Goods 2008 GATT Art. XXIV 
Tajikistan 11.07.02 Goods 2008 GATT Art. XXIV 
FYROM 05.07.01 Goods 2008 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 
CIS 30.12.94 Goods 1999 GATT Art. XXIV 
Russian Federation 21.02.94 Goods 2008 GATT Art. XXIV 
GUAM 10.12.03  Goods Not notified 
KYRGYZ  REPUBLIC 
Uzbekistan 20.03.98  Goods 1999 GATT Art. XXIV 
Moldova 21.11.96 Goods 1999 GATT Art. XXIV 
Kazakhstan 11.11.95  Goods 1999 GATT Art. XXIV 
Armenia  27.10.95 Goods 2000 GATT Art. XXIV 
CIS 30.12.94  Goods 1999 GATT Art. XXIV 
Russian Federation 24.04.93 Goods 1999 GATT Art. XXIV 
EAEC 08.10.97 Goods 1999 GATT Art. XXIV 
ECO 17.02.92 Goods 1992 Enabling Clause 
Source:  WTO Secretariat, RTAIS Database. 
 
CIS:  Commonwealth of Independent States 
GUAM:  Georgia, Ukraine,  Azerbaijan and Moldova 
EAEC: Eurasian Economic Community 
ECO: Economic Cooperation Organization 
  WT/REG74/6 
 Page 17 
 
 
ANNEX I 
 
 
Table AI.1   
The Kyrgyz Republic's main exports to the world, average 1995-1996 and 2005-2007 Million US$  
Tariff 
sub-heading Commodity Description 1995-1996 2005-2007 
040120 - Of a fat content, by weight, exce eding 1% but not exceeding 6%  ..  7.2 
070310 - Onions and shallots  7.4  1.2 
071333 -- Kidney beans, including white pea beans (Phaseolus vulgaris)  ..  19.3 
080810 - Apples  7.6  1.4 
151790 - Other  ..  6.3 
170199 -- Other  33.7  6.1 
220710 - Undenatured ethyl alcohol of  an alcoholic strength by volume of 80% vol or higher  27.0  .. 
240110 - Tobacco, not stemmed/stripped  11.2  10.7 
240120 - Tobacco, partly or wholly  stemmed/stripped  7.8  0.7 
252329 -- Other  4.0  24.5 
271011 -- Light oils and preparations  0.1  21.6 
271019 -- Other  0.1  116.5 
271600 Electrical energy.  57.3  26.0 
284410 - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing natural uran ium or natural uranium compounds  15.1  .. 
285100 Other inorganic compounds (including distille d or conductivity water and water of 
similar purity); liquid air (whether or not rare  gases have been rem oved); compressed air; 
amalgams, other than amalgams of precious metals.  6.7   0.0  
392330 - Carboys, bottles, flasks and similar articles  ..  14.8  
410120 - Whole hides and skins, of a weight per sk in not exceeding 8 kg when simply dried, 10 
kg when dry-salted, or 16 kg when fresh, we t-salted or otherwise preserved  6.5  5.5 
510119 -- Other  5.0  0.5 
510129 -- Other  5.9  0.6 
520100 Cotton, not carded or combed.  26.8  35.0 
520819 -- Other fabrics  5.5  0.0 
620119 -- Of other textile materials  4.4  0.0 
620343 -- Of synthetic fibres  ..  5.3 
620413 -- Of synthetic fibres  ..  8.6 
620453 -- Of synthetic fibres  ..  6.3 
620690 - Of other textile materials  ..  8.5 
681110 - Corrugated sheets  2.4  7.9 
700319 -- Other  5.8  5.4 
700529 -- Other  ..  27.4 
710812 -- Other unwrought forms  ..  220.3 
720449 -- Other  ..  6.1 
740400 Copper waste and scrap.  5.1  4.0 
811010 - Unwrought antimony; powders  7.1  .. 
811020 - Waste and scrap  7.1  .. 
811090 - Other  7.1  .. 
853922 -- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V  ..  14.2 
853929 -- Other  12.1  3.5 
854810 - Waste and scrap of primary cells, primary batteries and electric accumulators; spent 
primary cells, spent primary batteries and spent electric accumulators  5.6  0.1 
870590 - Other  0.1  5.5 
870829 -- Other  4.2  1.5 
870891 -- Radiators  ..  4.7 
870899 -- Other  ..  5.0 
930630 - Other cartridges and parts thereof  6.2  .. 
.. Not available. 
 
Source:  UNSD-Comtrade. 
 WT/REG74/6 
Page 18  
 
  Table AI.2  
Ukraine's main exports to the world, average 1996-97 and 2006-07 
Million US$  
Tariff 
sub-heading  Commodity Description  Average 
1996-1997  Average 
2006-2007  
720711 Rectangular iron or non-alloy steel bars 383.6 1,774.8 
720712 Semi-finished bars, iron or non-alloy steel 197.6 1,654.0 
271000 Oils petroleum, bituminous, di stillates, except crude 214.0 1,613.4 
721420 Bars & rods, indented or twisted, n.e.s. 30.9 1,351.3 
720851 Flat rolled products  .. 1,260.0 
720720 Semi-finished product, iron or non-alloy steel  166.8 1,215.5 
151211 Sunflower-seed or safflower oil, crude 81.6 1,062.2 
720839 Flat rolled products .. 856.1 
721391 Bars & rods, circular cross .. 839.6 
310210 Urea, including aqueous solution in packs >10 kg 364.4 833.1 
720852 Flat rolled products .. 606.8 
720230 Ferro-silico-manganese 204.7 604.1 
730511 Pipe-line submerged arc welded steel   273.7 576.0 
722540 Hot rolled alloy-steel, not in coil width >600mm, n.e.s. 40.9 508.2 
260112 Iron ore, concentrate, not iron pyrites, agglomerated 189.8 472.2 
100300 Barley 82.7 470.8 
720110 Pig iron, non-alloy 110.5 457.0 
720838 Flat rolled products  .. 415.2 
260111 Iron ore, concentrate, not iron pyrites, not agglomerated 244.5 409.6 
730439 Iron/non-alloy steel pipe or tubing  51.4 405.8 
281410 Anhydrous ammonia 217.5 404.7 
100190 Wheat except durum wheat, and meslin 111.2 392.7 
281820 Aluminium oxide, except artificial corundum 192.4 345.2 
271600 Electrical energy 134.7 334.1 
730410 Pipes, line, iron or steel, for oil or gas pipelines 144.9 95.2 
120600 Sunflower seeds 209.0 94.3 
401120 Pneumatic tyres new of rubber for buses or lorries 118.2 93.8 
020210 Bovine carcasses and half carcasses, frozen 223.7 60.0 
220710 Undenatured ethyl alcohol  170.4 39.3 
722820 Bar/rod of silico-manganese  steel not in coils 395.6 27.0 
110100 Wheat or meslin flour 117.4 16.0 
170199 Refined sugar, in solid form, n.e.s., pure sucrose 414.0 5.5 
720824 Hot rolled iron or non-alloy steel, coil 181.1 .. 
720841 Hot rolled iron or non-alloy steel, flat,  205.3 .. 
720842 Hot rolled iron or non-alloy steel, flat 146.9 .. 
721331 Hot rolled bar/rod, iron or non-alloy steel, coiled 321.7 .. 
.. Not available. 
n.e.s. Not elsewhere specified. 
Source:  UNSD Comtrade. 
 
 
 
  
 
  
 
   WT/REG74/6 
 Page 19 
 
 
ANNEX II 
 
Table AII.1  
Ukraine:  MFN tariff heading averages at or above 20%, 2009, and corresponding averages in 1998 
Average under 
Agreement  HS 
heading  Description  1998a 
Basic 
% 1998a 2009a 2009a 
MFN 
% 
1701 Cane or beet sugar and ch emically pure sucrose, in solid form. 50.0 0.0 50.0 50.0 
2205 Vermouth and other wine of fresh grapes  €0.15/L  0.0  0.0 32.3 
6807 Articles of asphalt or of similar mate rial (e.g. petroleum bitumen) 20.0 0.0  27.4 30.3 
8702 Motor vehicles for the transport of ten or more persons 0.0 0.0  0.0 25.1 
8703 Motor cars and other motor vehicles for the transport of persons  0.0 0.0  0.0 23.0 
4204 Articles of leather or of  composition leather 30.0 0.0  0.0 22.5 
8704 Motor vehicles for the transport of goods. 10.7 0.0  0.0 20.3 
2208 Undenatured ethyl alcohol; spirits, liqueurs etc €0.25 -
€3/%VOL/L 0.0 0.0 20.2 
0410 Edible products of animal origin, not elsewhere specified or 
included. 20.0 0.0  0.0 20.0 
0501 Human hair, unworked, whether or not  washed or scoured; waste  5.0 0.0  0.0 20.0 
0502 Pigs', hogs' or boars' bristles and hair; badger hair  15.0 0.0  0.0 20.0 
0503 Horsehair and horsehair waste 15.0 0.0  0.0 20.0 
0505 Skins and other parts of birds, w ith their feathers or down 15.0 0.0  0.0 20.0 
0506 Bones and horn-cores, unworked, de fatted, simply prepared  15.0 0.0  0.0 20.0 
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns 30.0 0.0  0.0 20.0 
0508 Coral and similar materials, unwor ked or simply prepared 30.0 0.0  0.0 20.0 
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or 
chilled. 30.0 0.0  0.0 20.0 
0706 Carrots, turnips, salad beetroot, sa lsify, celeriac, radishes  30.0 0.0  0.0 20.0 
0708 Leguminous vegetables, shelled or un shelled, fresh or  chilled. 30.0 0.0  0.0 20.0 
0812 Fruit and nuts, provisionally preserved  20.0 0.0  0.0 20.0 
0814 Peel of citrus fruit or melons fresh, frozen 20.0 0.0  0.0 20.0 
1002 Rye. 30.0 0.0  0.0 20.0 
1102 Cereal flours other than of wheat or meslin. 30.0 0.0  0.0 20.0 
1103 Cereal groats, meal  and pellets. 30.0 0.0  0.0 20.0 
1105 Flour, meal, powder, flakes, granules  and pellets of potatoes. 30.0 0.0  0.0 20.0 
1210 Hop cones, fresh or dried,  whether or not ground 30.0 0.0  0.0 20.0 
1213 Cereal straw and husks, unprepared , whether or not chopped 30.0 0.0  0.0 20.0 
1501 Pig fat (including lard) and poultry fat 30.0 0.0  0.0 20.0 
1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil 30.0 0.0  0.0 20.0 
1522 Degras; residues resulting from the treat ment of fatty substances  30.0 0.0  0.0 20.0 
1903 Tapioca and substitutes therefor prepared from starch 30.0 0.0  0.0 20.0 
2006 Vegetables, fruit, nuts, fruit-peel  and other parts of plants 30.0 0.0  0.0 20.0 
2302 Bran, sharps and other residues, whether or not in the form of 
pellets 28.0 0.0  0.0 20.0 
2303 Residues of starch manufacture and similar residues, beet-pulp 30.0 0.0  0.0 20.0 
2305 Oil-cake and other solid residue s, whether or not ground 30.0 0.0  0.0 20.0 
2307 Wine lees; argol. 30.0 0.0  0.0 20.0 
2308 Vegetable materials and vegetable waste 30.0 0.0  0.0 20.0 
2403 Other manufactured tobacco and manufact ured tobacco substitutes €2.5 ECU/kg 0.0  0.0 20.0 
4205 Other articles of leather or of composition leather. 30.0 0.0  0.0 20.0 
 
a For the calculation of MFN averages specific rates without AVEs are excluded and the ad valorem  part of alternate rates are 
included. 
Source:   WTO Secretariat calculations ba sed on data provided by Ukraine. WT/REG74/6 
Page 20  
 
  ANNEX III 
 
Indicators of trade liberalization unde r the Kyrgyz Republic-Ukraine FTA  
  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by the Kyrgyz Republic and Ukraine to MFN imports is shown in 
Table AIII.1 (The Kyrgyz Republic) and Tabl e AIII.2 (Ukraine) below, by agricultural, 
non-agricultural and for all products.  Applie d MFN duty rates in 2007 (Ukraine) and 2008 
(the Kyrgyz Republic), which are the most recent available in the WTO IDB Database, serve as a basis of comparison. 
2. In 2008, for the 54.5% of tariff lines where duties apply, The Kyrgyz Republic had an average 
MFN tariff rate of 9.4%, as presented in Table AI II.1.  The remaining 45.5% of tariff lines are 
duty-free at an MFN level.  Its (unweighted) av erage MFN rate (2008) is 5% on all goods, with a 
higher average tariff applied to agricultural goods than  to non-agricultural products.  Fifty-three per 
cent of MFN tariffs on non-agricultural products are duty-free, while 19.1% of agricultural tariffs are 
duty-free.    
Table AIII.1 
The Kyrgyz Republic:  Indicato rs of tariff rates applied to MFN and Ukrainian imports 
(Per cent) 
All products  Agricultural products  Non-agricultural products  
Average 
applied tariff  Average 
applied tariff  Average 
applied tariff  Origin 
of 
goods  Year  
Overall  On 
dutiablea Share of 
duty-free 
tariff lines  Overall  On 
dutiablea Share of 
duty-free 
tariff lines  Overall  On 
dutiablea Share of 
duty-free 
tariff lines  
MFN 2008 5.0 9.4 45.5 8.5 10.7 19.1 4.1 8.7 53.2 
Ukraine 2008 0.0 0.0 100.0 0.0 0.0 100.0 0.0 0.0 100.0 
a "On dutiable" excludes duty-free tariff lines, and non- ad valorem  tariffs (on tobacco and alcoholic beverages). 
Source:  WTO estimates based on data provided by The Kyrgyz Republic.  
3. Ukraine  has an (unweighted) average MFN rate of 4.9% on all goods in 2007, including the 
36.4% of tariff lines that are duty free at an MFN leve l (Table AIII.2).  The average applied tariff for 
agricultural goods (9.84%) is nearly three times that  of non-agricultural goods (3.76%).  Forty-two per 
cent of non-agricultural products enjoy MFN duty-free tariffs, while 12.2% of agricultural products 
are duty-free.    
Table AIII.2 
Ukraine:  Indicators of tariff rate s applied to MFN and Kyrgyz imports 
(Per cent) 
All products  Agricultural products  Non-agricultural products  
Average 
applied tariff  Average 
applied tariff  Average 
applied tariff  Origin 
of 
goods  Year  
Overall
 On 
dutiablea Share of 
duty-
free 
tariff 
lines  Overall 
 On 
dutiablea Share of 
duty-free 
tariff 
lines  Overall 
 On 
dutiablea Share of 
duty-
free 
tariff 
lines  
MFN 2009 4.94 7.78 36.38 9.84 11.24 12.15 3.76 6.51 42.25 
Kyrgyz 
Republic 2009 0.02 12.80 99.82 0.00 0.00 100.00 0.03 12.80 99.77 
a  "On dutiable" excludes duty-free tariff lines. 
Source:  WTO estimates based on da ta provided by Ukraine. 
  WT/REG74/6 
 Page 21 
 
 
4. Table AIII.3 shows the Kyrgyz Republic's main  exports to Ukraine in 2006-07, and their 
value a decade earlier in 1996-97, as well as Ukraine MFN tariffs on these products.  The main products exported by the Kyrgyz Republic to Uk raine include molybdenum ores and products, subject 
to low MFN duties, and where the ta riff advantage enjoyed by Kyrgyz exporters is consequently low; 
parts of electric machinery, subject to an aver age MFN rate of 7.3% on average; and fruit and 
vegetable preparations (including spirits) that ar e subject to high MFN tariffs in Ukraine and where 
Kyrgyz exporters enjoy a substantial tariff prefer ence as their shipments enter Ukraine duty free if 
they meet the applicable rules of origin. 
Table AIII.3  
The Kyrgyz Republic's main exportsa to Ukraine, average 1995-96 and 2005-07, and corresponding average MFN Ukrainian tariffs 
Million US$ and per cent unless otherwise specified  
Tariff 
sub-
heading Commodity Description Ukraine's 
average MFN 
tariff  2009 1995-1996 2005-2007 
120400 Linseed, whether or not broken. 2.5 0.8 .. 
240110 - Tobacco, not stemme d/stripped 1.0 2.5 1.0 
240120 - Tobacco, partly or wholly  stemmed/stripped 1.0 2.6 0.0 
271019 -- Other 0.5 .. 0.2 
381800 Chemical elements doped for use in electronics 0.0 .. 0.2 
410120 - Whole hides and skins, of a weight not exceeding 16 kg 0.0 .. 0.2 
410150 - Whole hides and skins, of a weight exceeding 16 kg 0.0 .. 0.3 
520100 Cotton, not carded or combed. 0.0 0.6 0.1 
520819 -- Other fabrics 5.0 0.3 .. 
620119 -- Of other textile materials 12.0 0.1 .. 
630210 - Bed linen, knitted or  crocheted 12.0 0.1 .. 
630790 - Other 8.2 .. 0.6 
732620 - Articles of iron or steel wire 3.9 0.2 .. 
800110 - Tin, not alloyed 0.0 0.1 .. 
811010 - Unwrought antimony; powders 0.0 0.1 .. 
811020 - Waste and scrap 0.0 0.1 .. 
811090 - Other 0.0 0.1 .. 
820190 - Other hand tools of a kind used in agriculture 10.0 .. 0.4 
842119 -- Other 1.1 .. 0.3 
853929 -- Other 3.8 0.1 0.3 
854810 - Waste and scrap of primary cells 5.0 .. 0.1 
870829 -- Other 0.0 0.4  
870891 -- Radiators 0.0 .. 0.5 
.. Not available. 
a Tariff sub-heading with largest exports in one of the two periods. 
 
Note: For the calculation of MFN averages sp ecific rates without AVEs are excluded and the ad valorem  part of alternate 
rates are included. 
 
Source:  UNSD-Comtrade;  WTO estimates based on da ta provided by Ukraine to the WTO-IDB. 
 
5. Ukraine's main exports to the Kyrgyz Repub lic in 2006-07 are displayed in Table AIII.4, 
together with their value in 1997 and correspondi ng MFN tariffs applied to these products by the 
Kyrgyz Republic to products of MFN origin.  Most products consist of steel, which enters the Kyrgyz 
Republic duty-free and for which Ukrainian exporters  therefore enjoy no tariff preference.  Aside 
from steel however, the main exports consist of pro ducts subject to the highest rates in the Kyrgyz 
Republic:  cigarettes, vodka and other alcoholic be verages, and food products. The margin of 
preference granted by the Kyrgyz Republic to Uk raine for these items varies from ten to thirty 
percentage points. 
 
     
 WT/REG74/6 
Page 22  
 
  Table AIII.4  
Ukraine main exports to The Kyrgyz Republic, average 1996-97 and 2006-07, and corresponding Kyrgyz MFN tariffs  
Million US$ and per cent unless otherwise specified 
Tariff sub-
heading Commodity Description The Kyrgyz Republic's 
average MFN tariff 2008 1996-1997 2006-
2007 
040510 - Butter 10 .. 0.8 
151219 -- Other 10 0.0 1.6 
170199 -- Other 25 0.2 1.0 
170490 - Other 10 0.1 2.8 
180620 - Other preparations in blocks , slabs or bars > 2 kg  5 .. 1.2 
180690 - Other 8 0.0 5.9 
190190 - Other 10 .. 0.7 
190531 -- Sweet biscuits 10 0.0 1.4 
190532 -- Waffles and wafers 10 0.0 1.4 
190590 - Other 10 .. 0.9 
200990 - Mixtures of juices 15.6 0.0 1.2 
220290 - Other 10 .. 2.6 
220860 - Vodka 10%, at least US$0.55 /l .. 0.6 
240220 - Cigarettes contai ning tobacco 10 0.5 0.0 
300490 - Other 0 0.2 0.8 
300692 -- Waste pharmaceuticals 0 0.4 1.2 
391810 - Of polymers of vinyl chloride 0 .. 0.6 
401120 - Of a kind used on buses or lorries 0 0.0 1.6 
481159 -- Other 0 .. 0.5 
491199 -- Other 0 .. 0.5 
721420 - Containing indentations, ribs, gr ooves or other deformations 0 .. 5.9 
730511 -- Longitudinally submerged arc welded 0 0.2 .. 
740921 -- In coils 0 0.0 0.6 
741012 -- Of copper alloys 0 .. 0.9 
841810 - Combined refrigerator-freezers 10 .. 0.9 
842890 - Other machinery 0 .. 1.3 
870423 -- g.v.w. exceeding 20 tonnes 10 .. 0.5 
.. Not available. 
 
Source:  UNSD-Comtrade;  WTO estimates based on data provided by The Kyrgyz Republic. 
__________