WORLD TRADE  
ORGANIZATION  WT/BOP/N/66 
9 March 2009 
 
 (09-1189) 
Committee on Balance-of-Payments Restrictions Original:   English 
  
 
NOTIFICATION UNDER PARAGRAPH 9 OF THE UNDERSTANDING 
ON THE BALANCE-OF-PAYMENTS PROVISIONS OF THE 
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 
 
Communication from Ukraine
 
 
  The following communication, dated 4 March 2009, is being circulated at the request of the 
Delegation of Ukraine.  
_______________ 
 
 1. Ukraine hereby notifies, on the basis of Para graph 9 of the Understanding on the Balance-of-
Payments Provisions of GATT 1994, the existing me asures maintained on imports for the balance-of-
payments purposes. 
2. The legal basis for introduction of a tem porary surcharge is the Law of Ukraine 
"On Introducing Changes to Some Laws of Ukrain e to Improve the Balance-of-Payments of Ukraine 
in Connection with the Global Financ ial Crisis" No. 923-VI (attached). 
3. Pursuant to the above-mentioned Law Ukraine has introduced a temporary surcharge up to 
13 per cent of the customs value of goods brought into the customs territory of Ukraine as imports, 
except for critical imports.  
4. Critical imports include any imports except for the following (by groups or UKTZED
1 codes):  
"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."  
5. Such temporary surcharge will be effected from 7 March 2009. 
6. A temporary  surcharge has been introduced in the situation of significant reduction in foreign 
currency reserves only with a view to  restore the balance-of-payments. 
7. The temporary surcharge has been introduced for a term of up to six calendar months 
following the month, in which it takes effect.  Based on assessment of the state and prospects of the balance-of-payments the Cabinet of Ministers of Ukraine is entitled to reduce the amount of the 
temporary surcharge, abolish or prolong it but for no longer than another six months by issuing an 
appropriate decree 
2. 
                                                      
1 UKTZED is the Ukrainian Fore ign Economic Activity Commodity Classification, based on 
Harmonized System 2002. 
2 The President of Ukraine challenged this authority  of the Cabinet of Ministers to the Constitutional 
Court of Ukraine. WT/BOP/N/66 
Page 2  
 
 8. At the same time, the Verkhovna Rada of Uk raine is entitled to resolve at any time on 
suspending the temporary procedure through abolishing the law on its introduction. 
9. Ukraine is ready to enter into consultations in the WTO Committee on Balance-of-Payments 
Restrictions under Article XII of the GATT 1994 an d all applicable provisions and procedures. 
  WT/BOP/N/66 
 Page 3 
 
 
 ANNEX  
 
   
 
   
UKRAINE 
 
 
 
Law of Ukraine 
 
 WT/BOP/N/66 
Page 5 
 
 
 LAW OF UKRAINE  
On Introducing Changes to Some Laws of Ukraine to  Improve the Balance-of-Payments of Ukraine in 
Connection with the Global Financial Crisis  
With regard to the critical state of Ukraine's ba lance-of-payments, the Verkhovna Rada of Ukraine 
hereby decrees:  
I. To introduce changes to the following laws of Ukraine:  
1. The Law of Ukraine "On Foreign Economic Activity" (Bulletin of the Verkhovna Rada of 
Ukrainian Soviet Socialist Republic, 1991, No. 29, page 377;  Bulletin of the Verkhovna Rada of 
Ukraine, 1995, No. 14, page 93; 1999, No. 7, page 49;  2003, No. 7, page 62; 2005, No. 3, page 78;  
2007, No. 3, page 29):  
1) Article 1 shall be supplemented by a new passage with the following content:  
"A temporary mark-up over current import duty ra te – a mark-up over import duty introduced only 
with a view to restore the balance-of-payments, w hose condition is considered critical in accordance 
with current rules, will be equal to the import dut y in the sense of the Law of Ukraine "On Unified 
Customs Tariff of Ukraine";  
2) part two of Article 9, after passage seven, sh all be supplemented by a new passage eight with the 
following content:  
"within the scope of their authority, shall be entitled to reduce and abolish the temporary mark-up 
over current import duty rates on certain goods in accordance with the procedure stipulated by 
international treaties of Ukraine."  
In this connection, passages eight and nine shall be  considered, respectively, passages nine and ten;  
3) in Article 19:  
a) part one shall be supplemented by passage four with the following content:  "in case Ukraine's balance-of-payments reaches a cr itical state, a temporary mark-up over current 
import duty rates on certain goods shall be introduced";  
b) it shall be supplemented by part eight with the following content:  
"In case Ukraine's balance-of-payments reaches a critical state, the procedure for introducing, 
changing and abolishing a temporary mark-up over cu rrent import duty rates on certain goods shall be 
introduced as an exception, the said procedure being based upon rules of the relevant Articles of the 
General Agreement on Tariffs and Trade 1994 (GATT 1994)."  
2. Article 3 "Final Provisions" of the Law of Ukraine "On Customs Tariff of Ukraine" (Bulletin of the 
Verkhovna Rada of Ukraine, 2007, No. 36 - 43, Art. 508) shall be supplemented by paragraph 3 with 
the following content:  
3. In case Ukraine's balance-of-p ayments reaches a critical state, the procedure for introducing, 
changing and abolishing a temporary mark-up over cu rrent import duty rates on certain goods shall be 
introduced as an exception (the "temporary procedure").  WT/BOP/N/66 
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 3.1. The temporary procedure sha ll be based on rules of relevant Articles XII - XIII, XV, XVIII 
GATT 1994 as well as on the Understanding on the Bala nce-of-Payments Provisions of the General 
Agreement on Tariffs and Trade 1994 (GATT 1994). 
3.2. To determine the severity of the situation w ith Ukraine's balance-of-pay ments, an international 
methodology shall be used to assess the state a nd prospects of the balance-of-payments and 
alternative measures to restore the balance, as well as a significant reduction in foreign currency 
reserves or their reaching a critical level.  
3.3. The list of goods for which the temporary mark -up to current import duty rates is introduced, the 
amount of this mark-up, changes to the said list and the amount of the temporary mark-up shall be established and introduced by the Verkhovna Rada of Ukraine based on a submission by the Cabinet 
of Ministers of Ukraine.  Draft laws on introduci ng, changing and abolishing the temporary procedure 
submitted by the Cabinet of Ministers of Ukraine shall be considered by the Verkhovna Rada as 
urgent.  Draft laws on introducing, changing and abolishing the temporary procedure submitted by 
other subject of legislative initiative shall be consid ered by the Verkhovna Rada, provided there is an 
opinion of the Cabinet of Ministers of Ukraine.  
A temporary mark-up over current import duty rates shall be introduced only to restore the balance-
of-payments and may not be used as a restrictive measure to protect a specific industry or good (a group of goods).  
A temporary mark-up over current import duty rates sha ll be considered an import duty in the sense of 
the Law of Ukraine "On Unified Customs Tariff of Ukraine." 
3.4. During 30 days after taking effect by the la w on introducing a temporary procedure or, based on 
it, by a decree on prolonging the term of such tem porary procedure, the Cabinet of Ministers of 
Ukraine shall notify the WTO Committee on Balance-o f-Payment Restrictions in accordance with the 
procedure established by sections 5 - 13 of the Understanding on the Balance-of-Payments Provisions 
of the General Agreement on Ta riffs and Trade 1994 (GATT 1994). 
3.5. If, as a result of consultations held pursu ant to established rules under the WTO Committee on 
Balance-of-Payment Restrictions, it should become  necessary to reduce the amount of the temporary 
mark-up over current import duty rates or abolish it , the Cabinet of Ministers of Ukraine shall be 
entitled to effect such reduction (abolition) by issuing an appropriate decree that will take effect on 
the tenth calendar day after its official publication and is invalidated on the day when the temporary 
procedure is discontinued.  
3.6. The temporary procedure shall be introduced for a term of up to six calendar months following 
the month, in which it takes effect.  If an assessme nt of the state and prospects of the balance-of-
payments shows that there are grounds to prolong the temporary procedure (Ukraine's balance-of-
payments situation remains critical), the Cabinet of Ministers of Ukraine may resolve upon such 
prolongation but for no longer than another six mont hs.  Such resolution shall be formalized in the 
appropriate decree that must be officially publicized  at least 30 calendar days in advance of the end of 
the first six-month period.  In this case, the pr ocedure is resumed of notifying the WTO Committee on 
Balance-of-Payment Restrictions and holding co nsultations within its framework, unless otherwise 
resolved in the course of preliminary consultations with this Committee.  
3.7. Regardless of the provisions of subparagraph 3.6 hereof, the Ve rkhovna Rada of Ukraine shall be 
entitled to resolve at any time on suspending the te mporary procedure through abolishing the law on 
its introduction with due regard to the fact that such  resolution takes effect 30 days after the official 
publication of the relevant law. WT/BOP/N/66 
Page 7 
 
 
 II. Final provisions   
1. This Law shall take effect 10 days after its publication.  
2. As an exception from the procedure for drafting and submitting the draft law stipulated in the first 
sentence of subparagraph 3.3 of pa ragraph 3 of "Final Provisions" of the Law of Ukraine "On Unified 
Customs Tariff of Ukraine" (as revised by the present Law), part two of Article 2 as well as Article 3 
of this Law, from the day of taking effect by this  Law and for the term established by subparagraph 
3.6 of paragraph 3 of "Final Provisions" of th e Law of Ukraine "On Unified Customs Tariff of 
Ukraine," but no less than six months, a tempor ary purpose-oriented mark-up over import duty rates 
effective before the taking effect of this Law sha ll be introduced in the amount of 13 per cent of the 
customs value of goods brought into the customs terr itory of Ukraine as imports, except for critical 
imports.  
Critical imports shall include any imports except for the following (by groups or UKTZED codes):  
"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."  
3. Revenues resulting from the introduction of a te mporary mark-up in accordance with this Law, 
shall be recognized as revenues to the Stabilizati on Fund established in accordance with Article 1 of 
the Law of Ukraine of October 31, 2008, No. 639- VI "On Priority Measures to Prevent Negative 
Impact of the Financial Crisis and on Introducing Ch anges to Some Legislative Acts of Ukraine."  
4. The Cabinet of Ministers of Ukraine shall bring its normative acts into compliance with this Law.  
President of Ukraine  V. YUSCHENKO  
City of Kyiv  
February 4, 2009  
No. 923-VI     
 
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