RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/UKR/140 
14 September 2006 
 (06-4408) 
Working Party on the 
Accession of Ukraine Original:   English 
 
 
 
ACCESSION OF UKRAINE 
 
Additional Questions and Replies  
 
 
 The following submission, dated 14 August 2006, is being circulated at the request of the Delegation of Ukraine.   
_______________ 
 
    WT/ACC/UKR/140 
 Page i 
 
 
  TABLE OF CONTENTS 
 
 
II. ECONOMIC POLICIES..........................................................................................................1  
- Pricing Policies ............................................................................................................... ...........1  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ......................................4  
IV. POLICIES AFFECTING TRADE IN GOODS .....................................................................4  
- Trading Rights ................................................................................................................. .........4  
A. IMPORT REGULATIONS......................................................................................................7  
- Ordinary cust oms duties ........................................................................................................ ..7 
- Fees and charges for services rendered...................................................................................7  
- Application of internal taxes on imports.................................................................................7  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............10  
- Customs valuation.............................................................................................................. .....10  
- Anti-dumping, countervailing duties, safeguard regimes ...................................................11  
B. EXPORT REGULATIONS ...................................................................................................12  
- Export subsidies ............................................................................................................... .......13  
C. INTERNAL POLICIES AFFECT ING TRADE IN GOODS .............................................13  
- Industrial policy, including subsidies....................................................................................13  
- Technical barriers to trade, standards and certification.....................................................14  
- Sanitary and phytosanitary measures...................................................................................14  
- State trading enterprises ...................................................................................................... ..15 
- Government procurement......................................................................................................15  
- Transit........................................................................................................................ ..............15  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................16  
ANNEX 1 ........................................................................................................................ ......................19  
ANNEX 2 ........................................................................................................................ ......................23  
 
  WT/ACC/UKR/140 
 Page 1 
 
 
  II. ECONOMIC POLICIES 
- Pricing Policies Question 1 Paragraph 48:  We prefer the first sentence in brackets "by eliminating the minimum price". 
Answer:
 
According to the Law No.178/96 of 7 May 1996 "On the licence fee for production of spirits, alcohol 
and tobacco products" Ukraine prefers the following word ing of the last sentence:  "He confirmed that 
before the date of Ukraine's WTO accession, the pr icing policy that is applied to bitter aromatized 
drinks would be brought in line with the provisi ons of Article III GATT 1994 regarding the abolition 
of the application of a minimum price to imported goods." 
Question 2 Paragraph 49:  We are fully aware of the fact that the Ukrainian Government has provided so 
far a large amount of information to the WT O Secretariat concerning various trade related 
policies.  Therefore, it would be highly appreciat ed if delegation of Ukraine could indicate on 
respective document where information enumerated below is sought. 
We endorse the view expressed by one WTO Me mber under paragraph 49 of the Draft Report 
pertaining to the minimum price regulation towa rds domestic beet sugar production in parallel 
to high market access restrictions would cons titute effective leverage to discriminate against 
foreign suppliers, especially those where cost of production and transportation to Ukrainian 
market is high.  Therefore, further clarification is sought whether current policy is in compliance with Article III of the GATT. 
Answer:
 
Minimum prices established for the sale of suga r produced from sugar beet within the production 
quota A in Ukraine do not discriminate against forei gn suppliers of sugar.  Imported sugar as well as 
sugar produced from raw cane sugar imported to Ukraine is sold in Ukraine at domestic market prices. 
Imported sugar does not fall within the requirements regarding the minimum prices applicable to the 
domestically produced sugar.  Minimum prices are used  to provide price support to the market price 
for domestic agricultural producers of sugar beet.  Th e import tariff is the only current restrictive tool 
on imports of sugar to Ukraine. 
Please find more complete information on this matter in paragraph 50 of document 
WT/ACC/SPEC/UKR/Rev.4. 
Question 3 
Paragraph 54:  Ukraine is preparing a draft law modifying the Law "On State support of 
agriculture in Ukraine" which would repeal the mi nimum purchase prise applicable to imports, 
as well as provisions on the introduction of quotas on imports or exports. 
When is this law foreseen to be approved? WT/ACC/UKR/140 
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  Answer:
 
Ukraine confirms that the Ministry of Agrarian Policy has developed a draft law introducing changes 
to the Law "On State Support of Agriculture in Ukraine" which would repeal the provisions on 
minimum purchase prices applicable to imports, as well as the provisions on the introduction of 
quotas on imports or exports.  These changes would be  approved before Ukraine's accession to the 
WTO. 
This Draft law is part of the WTO package of  laws proposed for enactment by the new Rada. 
Question 4 
Paragraph 55:  The market support measures descri bed in Paragraph 55 need to be included in 
Ukraine's AMS.  We would request Ukraine to update its AMS figures accordingly and submit 
them to the Working Party. 
Can Ukraine explain whether this system will ex pire end 2006, or whether it will still continue 
for further years? 
Answer:  
In the calculation of Ukraine's AM S for the base period 1994-1996, the support of market prices of 
17 agricultural products was included.  During 2000-2002, the measures to support the market price 
covered only sugar and sugar beet.  Since 2005, Uk raine resumed the system of supporting market 
prices of grain crops. Grain crops for which state procurement prices have been established since 2005, also were covered by the support system duri ng the base period years.  This system of market 
price support shall not be discontinued after 2006. 
In the following years, when preparing notificatio ns of domestic support Ukraine will include the 
market price support in AMS and reduce this suppor t in line with the assumed commitments regarding 
the general AMS reduction. 
Question 5 
Paragraph 62 and Table 4:  – Gas Pricing.  We note in the Table 4 that the setting of retail 
price of gas for industrial customers has been introduced recently by Resolution No. 176 of 
16 February 2006.  What are the prices set by this Resolution for industrial customers, and 
what are the prices for domestic households? 
We would also request Ukraine to submit this resolution to the Working Party. 
Answer:
 
In accordance with Resolution No. 176 of 16 February 2006, of the National Commission on 
Regulating Electric Power Sector of Ukraine "On Approving Ceiling Prices of Natural Gas Supplied 
to Industrial Consumers" the ceiling level of the na tural gas price supplied to industrial consumers is 
established at UAH 548.00 for 1,000 m3 exclusive of  VAT and natural gas transportation and supply 
tariffs. For the population in accordance with Reso lution No. 605 of 29 April 2006, of the Cabinet of 
Ministers of Ukraine "On Some Issues of Activiti es of the National Joint-Stock Company "Naftogaz 
Ukrainy," from 1 July 2006, the natural gas price was established at UAH 414.00 for 1,000 m3 
including VAT and a duty in the form of a targ eted mark-up of the current tariff, natural gas 
transportation and supply tariffs.  WT/ACC/UKR/140 
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  Provided below is the text of Resolution No. 176 of 16 February 2006: 
"Resolution No. 176 of 16 February 2006, of th e National Commission on Regulating Electric Power 
Sector of Ukraine "On Approving Ceiling Prices of Natural Gas Supplied to Industrial Consumers"  
In order to implement the Order of the Pr ime-Minister of Ukraine No. 6035/1/1-06 of 
14 February 2006 and the Resolution of the Cabinet of Ministers of Ukraine No. 128 of 
9 February 2006, within the aut horities delegated by the Edict of the President of Ukraine No. 213 of 
14 March 1995 "On Measures to Ensure the Operat ion of the National Commission on Regulation of 
Electric Energy of Ukraine", in line with the R esolution of the Cabinet of Ministers of Ukraine 
No. 1729 of 7 December 2001 "On the Procedure for Providing the National Economy and Population 
with Natural Gas", taking into account the approval of  the boundary level of prices by the Ministry of 
Economy of Ukraine (Letter No. 89-24/15 of 16  February 2006) the National Commission on 
Regulation of Electric Energy of Ukraine resolves: 
1. To approve the boundary price for natural g as supplied for the industry consumers in the 
amount of UAH 548.00 per 1,000 m3, the value added tax and tariffs for transportation and supply of natural gas being not included. 
2. The consider invalid the NCRE Resoluti on No. 1151 of 12 December 2005 "On the Approval 
of Boundary Price for Natural Gas Supplie d for the Industry Consumers by the NJSC 
"Naftogas Ukrayiny", SC "Gas Ukrayiny", g as supplying enterprises and enterprises engaged 
in the gasification and CSC "Kyivgazpostach". 
3. This Resolution shall come into effect on 20 February 2006." 
Question 6 
Paragraph 66:  Railway Fees.  What is the situat ion as regards adopting the resolution that will 
harmonise the rest of the railway tariffs?  
Answer:
 
The Draft Resolution of the Cabinet of Ministers of  Ukraine "On the Indexation of Tariffs for Railway 
Transportation" lost its effect, since the Resoluti on of the Cabinet of Ministers of Ukraine No. 673 
was adopted on 16 May 2006.  This Resolution empowers the Ministry of Transport and 
Communication of Ukraine with the function of  establishing the tariffs for freight railway 
transportation. 
Thereby, the Compilation of Tariffs for Railway Tran sportation was drafted. It shall be approved by 
the relevant Order of the Ministry of Transport and Communication. 
We confirm that Ukraine would harmonize differentia l railway tariffs for the transportation of goods 
by the date of accession. 
Question 7 
Paragraph 67:  Commitment language - We propose removing all brackets from the 
Commitment language. The railway commitment lang uage should be replaced by the following: 
"The Representative of Ukraine confirmed that a ll rail transportation fees, including basic fees, 
surcharges and rebates, would upon accession be a pplied without discrimination in law or in 
fact based on whether the goods are transported between domestic locations, whether the goods 
are imported or exported (whether by land or transported from or to a port, and without WT/ACC/UKR/140 
Page 4  
 
  discrimination in law or in fact depending on th e country of origin or destination) or whether 
they are in transit." 
Answer:
 
Ukraine doesn't object to the said changes and proposes to redraft paragraph 67 as follow: [The representative of Ukraine confirmed that from the date of accession, the Government of Ukraine 
would apply price control measures in a WTO-consistent fashion, and take account of the interests of 
exporting WTO Members as provided for in Ar ticle III:4 and III:9 of the GATT 1994 and in 
Article VIII of the General Agreement on Trade in Services (GATS). 
The Representative of Ukraine confirmed that al l rail transportation fees, including basic fees, 
surcharges and rebates, would upon accession be app lied without discrimination in law or in fact 
based on whether the goods are transported betw een domestic locations, whether the goods are 
imported or exported (whether by la nd or transported from or to a port, and without discrimination in 
law or in fact depending on the country of origin or destination) or whether they are in transit. He also 
confirmed that Ukraine published notices of the goods and services subject to State price controls and 
would continue to do so after accession.  The Working Party took note of these commitments.]  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES Question 8 Paragraph 85:  What is the situation as regards the legislation providing for the right to appeal 
in matters falling under Article X.3(b) GATT (customs) and other WTO related matters? 
Answer:
 
Presently, the right to challenge issues in economic courts of Ukraine is stipulated by the Customs 
Code of Ukraine that was passed with due rega rd to the provisions of WTO Agreements and 
EU legislation. In particular, Article 96 of the C ode stipulates that the decision of customs authorities 
to prohibit or allow certain goods to cross the cust oms border of Ukraine may be challenged in court, 
which is in line with Article X.3 (b) GATT. 
In this connection, Ukraine assumed the following commitment. 
The representative of Ukraine confirmed that from th e date of accession Ukraine's laws would provide 
for the right to appeal administrative rulings on ma tters subject to WTO provisions to an independent 
tribunal in conformity with WTO obligations incl uding, but not limited to, Article X:3(b) of the 
GATT 1994. 
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights 
Question 9 
Paragraph 89:  Licensing fees for alcohol and to bacco.  The amounts of licensing fees needs to 
be updated in the text, as well as table 8(b) needs to be updated to reflect the text below (the UAH 100,000 additional fee and the fee of UAH 3,000 of the export licence are not mentioned):  WT/ACC/UKR/140 
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  The law "On  amendments to Certain Legislativ e Acts of Ukraine", and its point 7 concerning 
the law "On State regulation of Production of and Trade in Ethyl Alcohol, Cognac and fruit 
spirits, Alcohol beverages and tobacco pro ducts", reconfirms the current annual fees of 
UAH 500,000 (€83,333) as regards importation of  alcoholic beverages, if the volume is 
75,000 decalitres, after which an additional UAH  1,000,000 (€166,666) needs to be paid. The fee 
on importation of tobacco products is reconfir med at UAH 500,000.  Exportation of alcohol and 
tobacco is subject to a fee of UAH 3,000 (€500). 
Answer:  
Ukraine will update the text, as well as Table 8(b) in the due course. 
Question 10 
Paragraph 91:  What is the current situation as  regards modifying the legislation to bring the 
alcohol and tobacco fees in comp liance with Article VIII GATT? 
The text of this paragraph should be updated to reflect the current situation. 
Answer:  
To bring licensing fees in line with Article VIII  GATT, an appropriate draft law "On Introducing 
Changes to Some Legislative Acts of Ukraine (Regarding Licence Fees and the Excise Duty on the 
Manufacture of Spirits, Alcoholic Beverages and T obacco Products)" has been developed and will be 
submitted for consideration of the compet ent authorities (available through document 
WT/ACC/UKR/140/Add.1).  Ukraine is expecting comments on this draft law. 
Question 11 
Paragraph 95:  Medicines - What is the situation with pure import and/or export of medicines? 
What type of licence is required? (production, wh olesale and retail subject to activity licence, 
and no additional licence for imports required, but how about the other way round?) 
Is importation conditional of production or retail of medicines? 
Answer:  
Export and import transactions with medicines do not require a licence, except for transactions to 
export (import) psychotropic and narcotic medicines (to carry out transactions with such medicines, a 
licence and a certificate are required), which provid es the possibility of imports not depending on the 
availability of production or retail trade in medicine. 
Question 12 
Paragraph 96:  Registration fees for medicines should be brought down to correspond to the 
level of the cost of services rendered. 
Answer:  
Ukraine has established effective fees for state regi stration (re-registration) of medicines and tariffs 
for inspection of registered materials in the State Ph armacological Centre of the Ministry of Health of 
Ukraine, which are the same for all business entities.  The cost of registration and inspection of WT/ACC/UKR/140 
Page 6  
 
  registered materials is on a par with the value of services provided and is diversified by type of 
application. 
Question 13 
Paragraph 97 and Table 9 – Pesticides and Agro -chemicals:  Registration fees should be 
brought down to correspond to the cost of services rendered. 
What are the requirements for pure import and export activities of pesticides and agro-
chemicals?  Is a licence required and if so, what licence? 
Answer:
 
Ukraine has established effective fees for state registration (re-registration) of pesticides and 
agricultural chemicals, which are the same for all business entities. The amount of registration fee is 
on a par with the value of services provided. 
Export and import transactions do not require a licence. 
Question 14 
Paragraph 98:  Can Ukraine confirm importe rs are under no requireme nts to produce or 
distribute as regards any products, including  medicines, agro-chemicals and pesticides. 
Answer:  
There is no requirement to importers to be manufactur ers or distributors of medicines, agro-chemicals 
and pesticides. 
Question 15 
Paragraph 100 - Commitment language - Should a dd the following after the first sentence.  
"The representative of Ukraine confirmed that registration fees for medicines, pesticides and 
agro-chemicals and licensing fees for importatio n and exportation of alcohol beverages and 
tobacco will be in compliance with Article VIII GATT, and brought to the level of cost of services provided upon accession.  He also confir med that upon accession, the licensing fees for 
importation and exportation of alcohol beverages and tobacco will be brought and to the level of 
an annual fee of approximately €60, which is th e corresponding licensing fee for other products 
commensurate to the cost of services provided." 
Answer:
 
As regards payment for the licence to import and expo rt alcoholic beverages and tobacco products, to 
bring legislation in line with Article VIII GATT, a relevant draft law is part of the WTO package of 
laws proposed for enactment by the new Rada.  The amount of registration fees for medicines, 
pesticides and agricultural chemicals is on a par w ith the value of services provided, which meets the 
requirements of Article VIII GATT. Ukraine does not mind adding the following sentence to the said 
commitment:  "The representative of Ukraine c onfirmed that registration fees for medicines, 
pesticides and agricultural chemical s as well as licence fees to import and export alcoholic beverages 
and tobacco products will meet the requireme nts of Article VIII GATT and will, upon WTO 
accession, be brought to the level of the cost of services rendered."  WT/ACC/UKR/140 
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  A. IMPORT REGULATIONS 
- Ordinary customs duties Question 16 Paragraphs 105-106:  We would like to express ou r concerns on Ukraine intention to raise its 
import duty on petroleum products up to €60 per ton.  (The law passed first reading in 
November 2005 but has not been adopted yet).  We would like to point out that such an increase 
is in breach of standstill commitment of WTO accession candidates and would strongly urge 
Ukraine not to carry out this increase, or any other unilateral tariff increases during the period 
of WTO accession negotiations. 
Answer:
 
Ukraine took note of these comments. 
- Fees and charges for services rendered 
Question 17 Paragraph 126:  Commitment - The paragraph needs to be changed to reflect the fact that 
railway fees and alcohol/tobacco are removed from this section.  Change numbers of reference 
paragraphs and remove brackets of Article III.  Delete reference to Article V and XI. 
Answer:
 
Ukraine has no objections to the proposed changes. Brackets have been removed. "The representative of Ukraine confirmed that Ukraine would ensure that fees and charges for 
services rendered on or in connection with importation, exportation or trade in transit, those listed in 
Tables 12(a), 12(b) 12(c) and 12(d), described in pa ragraphs 123 and 126, or introduced in the future 
would only be applied in conformity with the re levant obligations of the GATT 1994, and that from 
the date of accession any application of such fe es and charges by Ukraine would be in accordance 
with the relevant provisions of the WTO Agreements , in particular Articles I, III, VIII and X of the 
GATT 1994.  After accession, information regarding the application and level of any such fees, 
revenues collected, and their use would be provided to WTO Members upon request. The Working 
Party took note of these commitments." 
- Application of internal taxes on imports 
 - Excise Tax Question 18 Paragraph 130:  This delegation is seeking for update on the "Law on Amending Certain Laws 
on Issues of Excise Taxation" mentioned in paragraph 130 of the Draft Report, in particular, 
the issue of affixing "excise stamp" on bottles co ntaining alcohol beverages prior importation to 
the domestic Ukrainian market. WT/ACC/UKR/140 
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  Answer:
 
The Law of Ukraine of 25 March 2005 No. 2505-IV "O n Amendment of the Law of Ukraine "On the 
State Budget of Ukraine for 2005" and Some Other Le gislative Acts of Ukraine" introduced changes 
to the Law of Ukraine of 15 September 1995 No . 329/95-VR "On the Excise Duty on Alcoholic 
Beverages and Tobacco Products" s tipulating that excise duty stamps shall be sold to domestic 
producers provided the excise duty is paid. 
Therefore, in accordance with the Law of Ukraine of 15 September 1995 No. 329/95-VR "On the 
Excise Duty on Alcoholic Beverages and Tobacco Products" and the Regulation on the Manufacture, 
Storage, and Sale of Excise Duty Stamps, Mark ing of Alcoholic Beverages and Tobacco Products 
approved by Resolution No. 567 of the Cabinet of Ministers of Ukraine of 23 April 2003, the sale of 
excise duty stamps and marking of alcoholic beverag es either brought into the territory of Ukraine or 
manufactured by domestic producers shall be carried out based on the same principles, which fact is 
noted in the last sentence of the following passage "Foreign producers affix excise duty stamps to alcoholic beverages and tobacco pr oducts intended to be brought into the territory of Ukraine during 
their manufacture, as domestic producers do, therefor e there is no discrimination in connection with 
the requirement of affixing excise duty stamps to imported alcoholic beverages and tobacco 
products." 
 - VAT 
Question 19 Paragraph 139:  Our delegation is seeking for explanation of the scheme on how the 
"commercial bank – agriculture VAT accumulation " principle works. What banks are entitled 
to accumulate VAT payment on their banking accounts.  Since VAT exemption constitutes 
specific subsidy to particular industry (ies) th e question is if Ukrainian Government how the 
Ukrainian government treat this  subsidy in its Total AMS. 
Answer:
 
Agricultural producers of all forms of ownership an d business sell milk and meat in live weight to 
processing enterprises.  The said sale transaction is taxe d at a zero rate.  This means that agricultural 
producers do not have tax liabilities resulting from such sale transaction and the amount of tax credit resulting from this transaction is re funded from the state budget (due to the lack of a source to refund 
the VAT paid as part of the price of purchased  tangible assets).  Transactions by processing 
enterprises to sell milk and milk products, meat an d meat products produced from milk and meat in 
live weight sold by agricultural producers are taxed at  the rate of 20 per cent.  Pursuant to general 
accounting rules, based on the results of the above  sale transactions, processing enterprises determine 
the amount of VAT that they must pay to the budge t (that is, the difference between the "incoming" 
and "outgoing" VAT).  Having determined the am ount of VAT payable to the budget, processing 
enterprises do not transfer it to the budget but rather accumulate it in separate bank accounts and 
transfer these funds to agricultural producers as subven tions for milk and meat sold by the latter to the 
processing enterprises in live weight. 
The mechanism for accumulating fund s by agricultural producers:   
On selling agricultural products other than milk a nd meat, agricultural enterprises accrue VAT at the 
rate of 20 per cent. 
Based on results of the above sale transactions, agricultural enterprises, pursuant to general 
accounting rules, determine the amount of VAT that they must pay to the budget (that is, the  WT/ACC/UKR/140 
 Page 9 
 
 
  difference between the "incoming" and "outgoing"  VAT).  The VAT amount determined so is not 
paid to the budget but rather is transferred to separate bank accounts of agricultural producers opened 
in the commercial banks that service them.  This amount is used to purchase material and technical 
resources used for production purposes. 
The above mechanisms of VAT levying in the agricultu ral sector are subsidizing the sector at the cost 
of revenue foregone by the state in favour of agri cultural producers.  The advantage of such subsidies 
is that the term during which the funds reach the agricultural producers becomes shorter due to the 
fact that the funds are immediately credited to separate accounts (the accounts are separate to enable 
control over the use of state funds) and are not transferred to the state budget and only then are transferred to agricultural producers. 
As to its showing in the Ukrainian domestic support tables, the VAT accumulation is an input subsidy 
only for agricultural producers of agricultural prod ucts.  It does not cover industrial enterprises 
processing agricultural products and, therefore, is included in table DS:9 as non product-specific support.  Subventions for milk and meat are produc t-specific subsidies direct ed at specific products 
produced by agricultural producers and, th erefore, are included in table DS:6. 
Please see also VAT scheme in annex for bette r understanding the VAT accumulation mechanism 
(Annex 1). 
Question 20 
Paragraphs 139 and 140:  These VAT exemption regimes (milk and meat producers, 
cumulation) are subsidies for agricultural pro duction and should appear in the tables 
concerning domestic support for agriculture. 
Answer:
 
Ukraine includes these subsidies in  the tables for domestic support of agriculture and would observe 
this approach after WTO accession. 
Question 21 
Paragraph 143:  What is the current situat ion as regards amending the discriminatory 
provisions of Article 8? 
Answer:  
The Law of Ukraine "On Amendments to Certai n Laws of Ukraine on Taxation of Agricultural 
Producers and Support of Social Standards for thei r Employees" introduced changes to the main laws 
on taxation, in particular, the Law of Ukraine "On Value Added Tax" by supplementing it with a new 
Article 8-1 "Special Regime for Taxation in the Field of Agriculture, Forestry and Fishery." 
Therefore, in the future, Article 8-1 of the Law of Ukraine "On Value Added Tax" should be 
discussed. 
Currently, the said issue is regulated by the Law of Ukraine No. 2987 of 18 October 2005, 
"On Introducing Changes to the Law of Ukrain e "On Value Added Tax" Regarding Taxation of 
Agricultural Enterprises" that suspends Article 8-1. 
To finally regulate the said issue, the draft la w of Ukraine on introducing changes to the Law of 
Ukraine "On Value Added Tax" has been developed regarding special regimes of taxing agricultural 
producers.  It proposes to abrogate Article 8-1, which would provide an opportunity to avoid a WT/ACC/UKR/140 
Page 10  
 
  discriminatory approach in imposing the value adde d tax on transactions carried out by agricultural 
enterprises and agricultural import transactions. 
This Draft law is part of the WTO package of  laws proposed for enactment by the new Rada. 
- Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 22 
Paragraph 164:  Scrap metal – what is the situ ation as regards amending the law to eliminate 
import approval requirement for scrap metal? 
Answer:
 
This Draft law is part of the WTO package of  laws proposed for enactment by the new Rada. 
Question 23 
Paragraph 166:  Please verify table 14(b) whic h states that non-automatic licenses are free of 
charge.  The text indicates fee of UAH 780. 
Answer:  
In Table 14 (b) the term "Free charge" refers to a prior approval before issuing a licence rather than 
the issuance of a non-automatic lic ence (the licence fee is UAH 780). 
Question 24 Paragraph 171:  Commitment - We would like to  maintain the language on import ban of 
vehicles to be abolished upon accession. 
Answer:
 
The Draft Law of Ukraine "On Amendment of the La w of Ukraine "On Some Issues of Importation of 
the Motor Vehicles into the Customs Territory of Ukraine" on elimination of the restrictive period for 
importation of motor vehicles into the customs territory of Ukraine, which have been in use, is part of 
the WTO package of laws proposed for enactment by the new Rada.  
- Customs valuation 
Question 25 Paragraph 175:  Could Ukraine forward a copy of  the final version of the draft Law to amend 
the Customs Code to ensure the integration of the Interpretative Notes to Ukraine's legislation. 
Could Ukraine also submit the Order of th e State Customs Service "On the Approval on 
Methodological Recommendations".  
Could Ukraine also give the indicative dates for adoption of these pieces of legislation. 
Answer:
 
Please see document WT/ACC/UKR/140/Add.1.  WT/ACC/UKR/140 
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  - Anti-dumping, countervailing duties, safeguard regimes 
Question 26 Paragraphs 197-206:  We fully support a view  of the Members of the Working Party that 
Ukraine is to amend or rather replace its current antidumping legislation prior its accession to 
the WTO.  In particular we seek for improve ment of national Ukrainian legislation on 
determination of normal value, export price and determination of injury to domestic industry, 
role of government authorized bodies and procedur al schemes.  We also seek for clarification on 
how the de minimis rule would be addressed.  We request the delegation of Ukraine to update 
Members on current situation with all antidumping measures being in place, in particular on 
electric filament bulbs. 
Answer:
 
For better understanding Ukraine is asking this Memb er to formulate the question regarding Ukrainian 
anti-dumping legislation, in particular, in respect  of the requirements as to the determination of 
normal value, export price, determining harm and procedural schemes more clearly.  In case this 
Member believes that Ukrainian anti-dumping legi slation does not meet the WTO requirements, 
please, provide specific comments and indicate Articles of the relevant legislative acts whose 
provisions, in the opinion of this Member's experts, do not meet WTO requirements. 
As to the rule of applying the "lower " duty, it is stipulated by part elev en of Article 14 and part five of 
Article 16 of the Law of Ukraine "On the Prot ection of Domestic Producers against Dumping 
Imports." 
As to the current situation regarding the applica tion of ultimate anti-dumping measures to imports in 
Ukraine of electric filament bulbs originating in the Kyrgyz Republic, we would like to inform you 
that the said anti-dumping measures were applied on 15 January 2003, and their term of application 
ends on 15 January 2008.  The review of the applied anti-dumping measures is regulated by 
Articles 18-22 of the Law of Ukraine "On the Protection of Domestic Producers against Dumping Imports." 
Question 27 Paragraphs 198 and 201.  Can Ukraine confirm th at the modified legislation does not require 
any additional implementing regulations? 
Answer:
 
Ukraine confirms that the modified legisla tion does not require any additional implementing 
regulations. 
Question 28 Paragraph 206:  We support maintaining th e second paragraph of the commitment language. 
Answer:
 
Ukraine agrees with the said comment. WT/ACC/UKR/140 
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  B. EXPORT REGULATIONS 
Question 29 Table 17.  We would like to point out that there  are technical errors in table 17 a), b), and c). 
We would urge Ukraine to verify  the tables and to correct them. 
Answer:
 
Verified tables 17 a), b), and c) are attached in Annex 2.  
Question 30 
Paragraph 209 – Export Duties.  We consider th e duty reductions indicated for live cattle, hides 
and skin and ferrous and non-ferrous scrap in Table 17 c) still tool high and urge Ukraine for further reductions of these duties.  
Answer:
 
Ukraine took note of these comments.  
Question 31 
Paragraph 215 – Minimum Export Prices (Table 18 ):  We support this text.  Minimum export 
prices should be eliminated for agricultural products. Otherwise these would affect the level of 
the export duties on live cattle, hides and skin and oil seeds.  This is double subsidy for the 
products of question (export duty and minimum export price). 
Answer:  
Ukraine took note of these comments. 
Question 32 
Paragraph 216 - Commitment language:  The commit ment language as it currently stands is not 
acceptable.  We would like to see it replaced by the following: 
"The representative of Ukraine confirmed that , from the date of accession, Ukraine would 
apply export duties, export restrictions as well as internal regulations and taxes applied on or in 
connection with exportation in conformity wi th the WTO Agreement, in particular with 
Article I of the GATT 1994 and Article 11 of the Agreement on Safeguards.  He further 
confirmed that Ukraine would reduce export duti es in accordance with the List of Concessions 
and Commitments annexed to the Protocol of Accession and that the List of Concessions and 
Commitments included all export duties applied by  Ukraine.  He also confirmed that Ukraine 
would not introduce new, reintroduce or increa se export duties, nor introduce or maintain 
internal taxes applied on or in connection with  exportation in excess of those imposed on like 
products destined for internal sale, unless just ified under an exception of the WTO Agreement. 
In addition, he confirmed that Ukraine would no t resort to any other measures or practices that 
restrict exports in ways that are not in conformi ty with the WTO Agreement, and that it will act 
swiftly to bring any such other measures or practices in compliance with the WTO Agreement. 
The Working Party took note of these commitments."  WT/ACC/UKR/140 
 Page 13 
 
 
  Answer:  
Ukraine agrees with the proposed  wording for the commitment. 
Question 33 
Paragraph 228 – Commitment:  We prefer to  maintain the second paragraph of the 
commitment language which states that the export  ban of non-ferrous scrap will be eliminated 
upon accession.  
However, we want to point out that as this ban will be replaced by export duties upon accession, 
and these duties will be gradually reduced a fter accession, these should be added to 
paragraph 209 which deals with export duties (w e also note that the foreseen duties and their 
reduction schedules as proposed by Ukraine h ave already been included in Table 17 c)). 
Answer:  
Ukraine has no objections to the said proposition. [The representative of Ukraine confirmed that from the date of accession the export licensing 
requirements and other export restrictions and co ntrol requirements listed in Table [19(b)] and 
paragraphs [218 and 220] of this re port or any introduced in the future  would be applied in conformity 
with WTO provisions, including those contained in Articles XI, XVII, XX and XXI of the 
GATT 1994.  [He also confirmed that any existing or  future export licence fee would be consistent 
with Article VIII the GATT 1994.] The export ban on nonferrous scrap metal would be eliminated 
from the date of accession.  The Working Party took note of this commitment.] 
- Export subsidies 
Question 34 
Paragraph 232:  We support maintaining th e second paragraph of the commitment language. 
Answer:
 
Ukraine has no objections to the second paragraph of the commitment language in paragraph 232. 
C. INTERNAL POLICIES AFFECTING TRADE IN GOODS 
- Industrial policy, including subsidies 
Question 35 
Paragraph 249:  We support maintaining th e second paragraph of the commitment language. 
Answer:  
Ukraine has no objections to the second paragraph of the commitment language in paragraph 249.  WT/ACC/UKR/140 
Page 14  
 
  - Technical barriers to trade, standards and certification 
Question 36 Paragraph 268:  Our proposed commitment la nguage OK, except page 101, third paragraph 
last sentence. The following text should be dele ted: …" according to the needs of the Ukrainian 
economy." The said paragraph is attached: 
The representative of Ukraine confirmed Ukra ine's intention to review and replace all its 
national standards (i.e., former USSR standards)  with international standards or technical 
regulations based on international standard s in accordance with the Program of Current 
Standards Review envisaged by the 2005 – 2011 Action Plan (the "Action Plan") to achieve full conformity of the national system of standards and technical regulations in Ukraine to the WTO 
Agreement on Technical Barriers to Trade (d ocument WT/ACC/UKR/129).  To guarantee the 
necessary degree of technical and regulatory effect iveness to fulfil its legitimate objectives, while 
avoiding unnecessary obstacles to internationa l trade, Ukraine's process of technical and 
regulatory harmonization shall be carried out on the basis of an informed and technical process 
of standards' development and harmonization.  according to the needs of the Ukrainian 
economy.  
Answer:  
Ukraine does not object to  the proposed changes. 
- Sanitary and phytosanitary measures 
Question 37 Paragraph 282:  Commitment language OK with  words "national competent bodies" (words 
"any foreign or international can be deleted).  However, the following text of the same sentence 
should be deleted because it is unclear and was not part of the commitment language we 
proposed: "without prejudice to provisions in the Agreement on Sanitary and Phytosanitary 
Measures". 
The text is attached: 
The representative of Ukraine stated that from the date of accession to the WTO his 
Government would apply all its sanitary and phy tosanitary measures consistently with the 
requirements of the WTO Agreements, in partic ular with the Agreements on Sanitary and 
Phytosanitary Measures and Import Licensing Pr ocedures, without recourse to any transitional 
arrangements.  He added that Ukraine would no t require additional certification or sanitary 
registration for products which have been certif ied as safe for human use and consumption by 
[any foreign or international] [
national competent]  bodies, [without prejudice to the provision in 
the Agreement on Sanitary and Phytosanitary Measures,] and Ukraine would ensure that from 
the date of accession its criteria for granting prior authorization or securing the required 
certification for imported products would be pub lished and available to traders.  He confirmed 
that sanitary and other certification requirements in Ukraine were administered in a 
transparent and expeditious manner, and that hi s Government would be willing to consult with 
WTO Members concerning the effect of these re quirements on their trade with a view to 
resolving specific problems.  The Working Party took note of these commitments.  WT/ACC/UKR/140 
 Page 15 
 
 
  Answer:  
Ukraine has no objections from including/deleting of the following text from the commitment 
language:  "without prejudice to provisions in the Agreement on Sanitary and Phytosanitary 
Measures" (the said text was proposed by another Member). 
- State trading enterprises 
Question 38 
Paragraph 294:  We support maintaining the commitment language of both two paragraphs, 
brackets can be removed from both of them. 
Answer:  
Ukraine agrees to remove the square brackets from the commitment language of the second 
paragraph.  With aim to avoid duplication of commitments in th is paragraph, Ukraine proposes to 
delete the commitment language  of the first paragraph. 
- Government procurement 
Question 39 Paragraph 319:  We prefer the text in brackets "immediately after accession". 
Answer:
 
The commitment language for this section shou ld be replaced with the following text: 
[The representative of Ukraine confirmed that upon WTO accession, Ukraine would start negotiations 
on the accession to the Government Procurement Ag reement. He confirmed that Ukraine would 
conduct procurement in a transparent manner a nd apply MFN treatment providing all foreign 
suppliers with equal opportunity to participate in  that procurement pursuant to the principle of 
MFN treatment, i.e., if a procurement was opened to foreign suppliers, all foreign suppliers would be 
provided with equal opportunity to participate in th at procurement.  The Working Party took note of 
these commitments.] 
- Transit 
Question 40 
Paragraph 327 – Commitment:  Should be  replaced with the following text: 
"The representative of Ukraine confirmed that Ukraine would apply all its laws, regulations 
and other measures governing transit of goods (including energy), such as those governing charges for transportation of goods in transit by road, rail and air, in conformity with the provisions of Article V of the GATT 1994 and ot her relevant provisions of the WTO Agreement. 
The Working Party took note of this commitment." 
Answer:
 
Ukraine doesn't object to the following wording of commitment: WT/ACC/UKR/140 
Page 16  
 
  "The representative of Ukraine confirmed that  upon accession Ukraine would apply all its laws, 
regulations and other measures governing transit of goods, such as those governing charges for 
transportation of goods in transit by road, rail and ai r, in conformity with the provisions of Article V 
of the GATT 1994 and other relevant provisions of the WTO Agreement. The Working Party took note of this commitment." 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME Question 41 Paragraphs 355 and 356, 371 and 372 – Geographical Indications:  We need to see the draft law 
Ukraine refers to.  When can this be available? 
Answer:
 
We will provide the draft law of Ukraine on the prot ection of trade marks, geographic indications and 
commercial names in the due course. 
Question 42 
Paragraph 384 – Data protection – Commitment language:  we support the second commitment 
language. However, the protection period should be changed to be six years for 
pharmaceuticals, not five. 
Answer:  
We also support the second version of the commitment, however, we believe that 5 years of 
protection of confidential information is sufficient to ensure the observance of Article 39.3 TRIPS. 
Question 43 
Enforcement – Paragraphs 403, 404 and 415 – see comments in the text below: 
403.   In establishing such procedure, Ukraine would preserve the rights of the defendant by 
ensuring that (i) where [mea sures to preserve evidence were adopted ] [a ruling ordering 
measures to preserve evidence was passed]  without the other party having been heard, the 
parties affected shall be [given notice]  [sent a copy of such ruling] , without delay after the 
execution of the measures [at the latest]. A review,  including a right to be heard, shall take place 
upon request of the parties affected with a view to deciding, within a reasonable period after the 
[notification of] [furnishing of the rulings on]  the measures, whether the measures shall be 
modified, revoked or confirmed; (ii) [measures to preserve evidence might be] [ in passing the 
ruling on measures to preserve evidence the court m ayight require that the measures it be] 
subject to the lodging by the applicant of adequa te security or an equivalent assurance intended 
to ensure compensation for any prejudice suff ered by the defendant; (iii) the measures to 
preserve evidence [ could]  [might]  be revoked or otherwise cease to have effect, upon request of 
the defendant, without prejudice to the damages wh ich might be claimed, if the applicant did 
not institute [, within a reasonable period,] proceedings leading to a decision on the merits of the 
case before the competent judicial authority [, the period to be determined by the judicial 
authority ordering the measures where the law of a Member State so permits or, in the absence 
of 31 calendar days, whichev er is the longer] [ within ten working days from the date on which 
the ruling ordering measures to preserve evidence was passed] ; and (iv) where the measures to 
preserve evidence were revoked, or where they la psed due to any act or omission by the 
applicant, or where it was subsequently found th at there had been no infringement or threat of  WT/ACC/UKR/140 
 Page 17 
 
 
  infringement of an intellectual property right, the judicial authorities shall have the authority to 
order the applicant, upon request of the de fendant, to provide the defendant appropriate 
compensation for any injury caused by those measures. 
404.  The representative of Ukraine confirmed that Ukraine would establish a judicial 
procedure that would allow right holders to obta in preventive measures [aimed to secure a 
claim]  in case of allegation of intellectual property right infringement.  In particular, (i) Ukraine 
shall ensure that the judicial authorities may, at  the request of the applicant (a) take measures 
to secure a claim through seizure of property or f unds owned or held by the defendant or other 
persons; to forbid, on a provisional basis and subject, where appropriate, to a recurring penalty 
payment, the continuation of the alleged infringements of that right, or to make such 
continuation subject to the lodging of guarant ees intended to ensure the compensation of the 
right-holder; prohibit other persons to make p ayments or transfer property to the defendant; 
suspend the sale of the seized property, if a claim is filed with respect to the right of ownership to such property or exclusion of such property from the list of seized property.  Persons, who 
are guilty of violating the prohibition to take certain actions or transfer property to the 
defendant, may be subjected to a fine by a ruling of the court.  In addition, the plaintiff may recover damages caused by the failure to comply with the ruling securing the claim. Such 
measures may be taken against an intermediary whose services are used by a third party to 
infringe intellectual property rights, in particular to infringe a copyright or a related right.   
(b) pass a ruling ordering the sei zure or delivery up of the goods suspected of infringing an 
intellectual property right so as to prevent their entry into or movement within the channels of commerce; (ii) In the case of an infringement  committed on a commercial scale, Ukraine shall 
ensure that, if the injured party demonstrated ci rcumstances likely to endanger the recovery of 
damages, the judicial authorities can might
 pass a ruling ordering the preventive seizure of the 
movable and immovable property of the alleged infringer, including the blocking of his/her 
bank accounts and other assets.  To th at end, the competent authorities m ayight pass a ruling 
ordering the communication of bank, financial or  commercial documents, or appropriate access 
to the relevant information; (iii) The judicial authorities shall, in respect of the measures 
referred to under (i) and (ii), have the authority to require the applicant to provide any 
reasonably available evidence in order to satisfy th emselves with a sufficient degree of certainty 
that the applicant was the right holder and that the applicant's right was being infringed, or 
that such infringement was imminent; (iv) Ukra ine shall ensure that the preventive measures 
referred to under (i) and (ii) might, in appropri ate cases, be taken without the defendant having 
been heard, in particular where any delay woul d cause irreparable harm  to the right holder; 
and (v) In establishing such pro cedures, Ukraine would preserve the rights of the defendant by 
ensuring that (a) In the event of prev entive measures [aimed to secure a claim]  taken without 
the defendant being heard, the parties shall be so  informed without delay after the execution of 
the measures at the latest.  A review, including a right to be heard, shall take place upon request 
of the defendant with a view to deciding, within a reasonable time after notification of the 
measures, whether those measures shall be modified, revoked or confirmed; (b) the preventive 
measures [aimed to s ecure a claim]  referred to under (i) and (ii) were revoked or otherwise 
ceased to have effect, upon request of the de fendant, if the applicant did not institute 
proceedings leading to a decision on the meri ts of the case before the competent judicial 
authority within ten working days from the date on which the ruling ordering the preventive measures [aimed to secure a claim]
 was passed.  (c) in passing a ruling ordering the preventive 
measures referred to under (i) and (ii), the court might demand that such measures be subject 
to the lodging by the applicant of adequate se curity or an equivalent assurance intended to 
ensure compensation for any prejudice suffered by the defendant as provided for in the 
following paragraph. (d) where the preventive me asures were revoked or where they lapsed due 
to any act or omission by the applicant, or wh ere it was subsequently found that there had been 
no infringement or threat of infringement of an intellectual property right, the judicial WT/ACC/UKR/140 
Page 18  
 
  authorities shall have the authority to order the applicant, upon request of the defendant, to 
provide the defendant appropriate compensation for any injury caused by those measures.  
415.   [
The representative of Ukraine confirmed that by accession, Ukraine will change its 
customs legislation to include the possibility of an  ex officio action of the customs authorities 
against suspected intellectual property infringers.   Ukraine will also reduce the fees charged 
from right-holders to lodge applications to a le vel that shall not unreasonably deter recourse to 
these procedures.  The representative of Ukra ine confirmed that Ukraine would apply the 
commitments undertaken under TRIPS in a manner so as to permit effective action against acts 
of infringements of intellectual property rights, including if justified act expeditiously on the 
basis of complaints lodged by right-holders against well identified [ factories]  and/or  
[enterprises]  dedicated largely or exclusively to the production of pirated [ digital media] , 
including  [discs for laser-readable systems]  and, if such allegations are proven correct, ensure 
that such protection is permanently stopped a nd that the infringers are punished.  The Working 
Party took note of these commitments] . 
Answer:  
We agree to the proposed changes and to removi ng the square brackets from the text of the 
commitment in paragraph 415. 
  
   WT/ACC/UKR/140
 Page 19ANNEX 1 
Special VAT regime for agricultural producers of milk and meat  
 
The mechanism for paying subsidies to agricu ltural producers for milk and meat produced by them in live weight and sold to proc essing enterprises  
    
 
    
 
    
 
   
  
 
 
  
 
 
  TL – tax liability (amount of VAT paid by the pu rchaser of the products to their seller);  
TCm – tax credit resulting from the purchase of milk, meat or products of their processing;  and TCo – tax credit resulting from the purchase of other cost components 
 
  
SUBSIDY VAT paid to 
the seller by 
end consumer The supplier of inputs (cost components)  consumed during the production of milk , meat and products of their processing 
STATE BUDGET End consumer of products 
TCoTCmTCo 
TL- TCm 
TL-TCo-TCm TCm
TL-TCo-TCm TCoTL
TLTL VAT rate 20% VAT rate 20%  VAT rate 20% Agricultural producer of 
milk or meat Processing enterprises Purchaser of processed 
products 
VAT rate 0%  
  WT/ACC/UKR/140 
Page 20 
 
 
Assumptions:  
X – the price of agricultural products produced in Ukraine (withou t VAT) equals the price of imported agricultural products (wi thout VAT); 
∆- added value created by a pro cessing/non-processing company. DOMESTICALLY PRODUCED agricultural products (milk and meat in 
live weight) IMPORTED agricultural products (milk and meat in live weight) Agricultural producer of milk 
and meat in live weight NON-processing 
enter prise
End consume rProcessin g enter priseNON-processing 
enter prise
Processing enterprise 
End consume rAgricultural producer of milk and 
meat in live weight Agricultural producer of milk 
and meat in live weight Agricultural producer of milk and 
meat in live weight End consume r
XX+0.2*X(X+∆)+0.2* (X+∆)
X
X+0*X
(X+∆)+0.2* (X+∆)X X+0.2*X 
X 
X+0.2*X 
(X+∆)+0.2* (X+∆) !!!End consume r
(X+∆)+0.2* (X+∆) Sales schemes for domestically produced  and imported agricultural products  
   WT/ACC/UKR/140
 Page 21 
Special VAT regime for agricultural enterprises  
The mechanism for accumulation of VAT by agricu ltural enterprises received from the sale of  
agricultural products produced by them (except for milk and meat in live weight sold to processing enterprises)  
 
 
 
TL – tax liability (amount of VAT paid by the pu rchaser of the products to their seller;   
TC – tax credit resulting from the purchase of cost components VAT ACCUMULATION 
STATE BUDGET TC 
TL - TC TC 
TL - TC TC End consumer of agricultural 
products 
VAT paid to the 
seller 
 TL TL 
VAT rate 20% VAT rate 20%The supplier of inputs (cost com ponents) consumed during the pro duction of agricultural products 
Agricultural producer Purchaser of agricultural products  
  WT/ACC/UKR/140 
Page 22 
 
 Assumptions:   
  XX  – the price of agricultural products produced in Ukraine (withou t VAT) equals the price of imported agricultural products (with out VAT); 
  ∆∆- added value created by a pro cessing/non-processing company. 
 Domestically produced agricultural prod ucts (except for milk and meat in 
live wei ght) Imported agricultural products (except for milk and meat in live weight) Agricultural producer NON-processing 
enterprise 
End consumer Processing enterprise NON-processing 
enterprise 
Processing enterprise 
End consumer Agricultural producer Agricultural producer Agricultural producer End consumer 
X X+0.2*X (X+∆)+0.2*(X+ ∆) 
X 
X+0.2*X 
(X+∆)+0.2*(X+ ∆) X X+0.2*X 
X 
X+0.2*X 
(X+∆)+0.2*(X+ ∆) Sales schemes for domestically produ ced and imported agricultural products  
End consumer 
(X+∆)+0.2*(X+ ∆)  
   WT/ACC/UKR/140
 Page 23ANNEX 2 
Table 17(a):  Current export duties levied by Ukraine  
Tariff code Product description Duty rate Legislative basis Date of elimination 
01.02.90100 Live cattle: Young cattle weighing 
350 kg and less; Cattle weighing over 350 kg 75% but not less than €1,500 per 
tonne  Law "On Export Duty on Live Cattle 
and Hides" No. 180/96- ВР of 
7 May 1996 Ukraine will conduct a policy of 
gradually reducing the level of export duties.  Some duties may be 
eliminated.  Ukraine is not planning to 
bind export duties at "Zero". 
01.02.90310 Heifers (female bovines that have 
never calved), cows, bulls, bullocks, 
etc.  55% but not less than €540 per tonne "" "" 
01.04.10 Live sheep  50% but not less than €390 per tonne "" "" 
41.01 Cattle hides  30% but not less than €400 per tonne "" "" 
41.02 Sheep or lamb skin  30% but not less than €1 per animal "" "" 
41.03.90000 Pigskin only  27% but not less than €170 per tonne "" "" 
12 04.00900 Flax seeds, shattered or non-
shattered  Law "On Export Duty Rates for 
Seeds of Some Oil Crops" No. 1033-XIV dated 
10 September 1999, as amended by 
Law No. 2555- ІІІ of 21 June 2001 "" 
12.06.00900 Sunflower seeds, shattered or non-
shattered  "" "" 
12.07.99990 False flax seeds only  17 per cent 
"" ""  
  WT/ACC/UKR/140 
Page 24 Tariff code Product description Duty rate Legislative basis Date of elimination 
7204.1000 - Waste and scrap of cast iron Law "On Export Duty on Ferrous 
Waste and Scrap No. 216-IV of  
24 October 2002. "" 
  - Waste and scrap of alloy steel: "" "" 
7204.21 -- Of stainless steel "" "" 
7204.2110 - - - Containing by weight 8% or 
more of nickel (ECSC) "" "" 
7204.2190 - - - Other (ECSC) "" "" 
7204.2900 - - Other  "" "" 
7204.3000 -Waste and scrap of tinned iron or 
steel (ECSC) "" "" 
  - Other waste and scrap: "" "" 
7204.41 - - Turnings, shavings, chips, milling 
waste, sawdust, filings, trimmings and stampings, whether or not in 
bundles:  "" "" 
7204.4110 - - - Turnings, shavings, chips, 
milling waste, sawdust and filings (ECSC) "" "" 
  - - - Trimmings and stampings: "" "" 
7204.4191 - - - - In bundles (ECSC) "" "" 
7204.4199 - - - - Other  "" "" 
7204.49 - - Other:  €30 per tonne 
 
"" "" 
7204.4910 - - - Fragmentised (shredded) 
(ECSC) "" "" 
  - - - Other:  "" "" 
7204.4930 - - - - In bundles (ECSC) "" "" 
  - - - - Other:  "" "" 
7204.4991 - - - - - In bundles (ECSC) "" "" 
7204.4999 - - - - - Other  "" "" 
7204.50 - Remelting scrap ingots: "" "" 
7204.5010 - - Of alloy steel (ECSC)  "" "" 
7204.5090 - - Other  €30 per tonne 
"" "" 
  
   WT/ACC/UKR/140
 Page 25Table 17(b):  Proposed reductions in export duties that have already been adopted  
Product code 
according to 
UPC FEA Goods description upon 
accession 1 year upon 
accession 2 years upon 
accession 3 years upon 
accession 4 years upon 
accession 5 years upon 
accession 6 years upon 
accession 
120400 Linseeds, whether or not broken  16% 15% 14% 13% 12% 11% 10% 
120600 Sunflower seeds, whether or not 
broken 16% 15% 14% 13% 12% 11% 10% 
1207999900 False flax seeds  16% 15% 14% 13% 12% 11% 10% 
 
Table 17(c):  Proposed reductions in export duties, pending adoption  
Live cattle and hides 
Product code 
according to 
Ukrainian 
Classification 
of Goods 
Involved in 
Foreign Trade 
Activity Goods description upon 
accession 1 year 
upon 
accession 2 years 
upon 
accession 3 years 
upon 
accession 4 years 
upon 
accession 5 years 
upon 
accession 6 years 
upon 
accession 7 years 
upon 
accession 8 years 
upon 
accession 9 years 
upon 
accession 10 years 
upon 
accession 
0102 Live bovine animals:  
0102 90 05 00 - - - of a weight not 
exceeding 80 kg 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 21 00 - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 29 00 - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 41 00 - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 49 00 - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 51 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 59 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 61 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 69 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 71 00 - - - - - for slaughter 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 79 00 - - - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0102 90 90 00 - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0104 Live sheep and goats:  
0104 10 10 00 - - pure-bred 
breeding animals 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0104 10 50 00 - - - lambs (up to 
1 year old) 50% 45% 40% 35% 30% 25% 20% 15% 10%   
0104 10 80 00 - - - other 50% 45% 40% 35% 30% 25% 20% 15% 10%    
  WT/ACC/UKR/140 
Page 26 Live cattle and hides 
Product code 
according to 
Ukrainian 
Classification 
of Goods 
Involved in 
Foreign Trade 
Activity Goods description upon 
accession 1 year 
upon 
accession 2 years 
upon 
accession 3 years 
upon 
accession 4 years 
upon 
accession 5 years 
upon 
accession 6 years 
upon 
accession 7 years 
upon 
accession 8 years 
upon 
accession 9 years 
upon 
accession 10 years 
upon 
accession 
4101 Raw hides and skins 
of bovine or equine animals (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment-
dressed or further prepared), whether or 
not dehaired or split 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
4102 Raw skins of sheep 
or lambs (fresh, or 
salted, dried, limed, 
pickled or otherwise preserved, but not 
tanned, parchment-
dressed or further prepared), whether or 
not with wool on or 
split, other than those excluded by note 1 
(c) to this chapter. 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
4103 90 00 00 - other 30% 29% 28% 27% 26% 25% 24% 23% 22% 21% 20% 
 
__________