RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/5/Rev.3 
24 August 2005 
 (05-3737) 
Working Party on the 
Accession of Ukraine  
 
 
  
DRAFT REPORT OF THE WORKING PARTY ON 
THE ACCESSION OF UKRAINE 
TO THE WORLD TRADE ORGANIZATION 
 
Revision
  WT/ACC/SPEC/UKR/5/Rev.3 
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 TABLE OF CONTENTS  
  
I.
 INTRODUCTION ................................................................................................................... .1 
DOCUMENTATION PROVIDED ......................................................................................................1  
INTRODUCTORY STATEMENTS....................................................................................................2  
II. ECONOMIC POLICIES..........................................................................................................3  
- Monetary and Fiscal Policy..................................................................................................... .3 
- Foreign Exchange and Payments ............................................................................................5  
- Investment Regime.............................................................................................................. ......8  
- State Ownership and Privatization .......................................................................................10  
- Pricing Policies ............................................................................................................... .........14  
- Competition Policy............................................................................................................. .....21  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ....................................23  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................27  
- Trading Rights ................................................................................................................. .......27  
A. IMPORT REGULATION......................................................................................................33  
- Ordinary cust oms duties ........................................................................................................ 33 
- Other duties and charges levied on imports but not on domestic production...................34  
- Tariff rate quotas, tariff exemptions.....................................................................................35  
- Fees and charges for services rendered.................................................................................39  
- Application of Internal Taxes on Imports ............................................................................44  
- Quantitative import restrictions, incl uding prohibitions, quotas and import 
licensing systems .............................................................................................................. .......49  
- Customs valuation.............................................................................................................. .....55  
- Rules of origin ................................................................................................................ .........58  
- Other customs formalities ...................................................................................................... 61 
- Preshipment inspection ......................................................................................................... .62 
- Anti-dumping, countervailing duties, safeguard regimes ...................................................62  
B. EXPORT REGULATIONS ...................................................................................................66  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........66  
- Export rest rictions ............................................................................................................ ......71  
- Export subsidies ............................................................................................................... .......76  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................76  
- Industrial policy, including subsidies....................................................................................76  
- Technical barriers to trade, sanita ry and phytosanitary measures ...................................81  WT/ACC/SPEC/UKR/5/Rev.3 
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 -
 Sanitary and Phytosanitary Measures ..................................................................................91  
- Trade-related investment measures ......................................................................................95  
- State-trading entities......................................................................................................... ......97  
- Free zones, special economic areas........................................................................................99  
- Government-mandated counter-trade and barter.............................................................104  
- Government procurement....................................................................................................106  
- Trade in ci vil aircraft........................................................................................................ ....108  
- Transit........................................................................................................................ ............108  
- Agricultural policies.......................................................................................................... ....110  
(a) Imports........................................................................................................................ ...........110  
(b)  Exports........................................................................................................................ ...........110  
(c) Internal policies.............................................................................................................. .......111  
- Textiles regime ................................................................................................................ ......116  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.....................................116  
- General........................................................................................................................ ...........116  
(a) Industrial property protection.............................................................................................116  
(b) Responsible agencies for policy formulation and implementation ...................................117  
(c) Participation in international intellectual property agreements ......................................118  
(d) Application of national and MFN treatment to foreign nationals....................................119  
(e) Fees and taxes................................................................................................................. .......119  
2. Substantive Standards of Protection, Including Procedures for the Acquisition 
and Maintenance of Intellectual Property Rights..............................................................120  
(a) Copyright and related rights................................................................................................120  
(b) Trademarks, including  service marks.................................................................................121  
(c) Geographical indications, including appellations of origin...............................................122  
(d) Industrial designs............................................................................................................. .....124  
(e) Patents........................................................................................................................ ............124  
(f) Plant variety protection....................................................................................................... .125 
(g) Layout designs of integrated circuits ..................................................................................126  
(h) Requirements on undisclosed information, including trade secrets and test data..........126  
3. Measures to Control Abuse of Intellectual Property Rights.............................................128  
4. Enforcement .................................................................................................................... ......128  
(a)  General........................................................................................................................ ...........128  
(b) Civil judicial procedures and remedies...............................................................................130  
(c) Provisional measures ........................................................................................................... .131 
(d) Administrative procedures and remedies...........................................................................135   WT/ACC/SPEC/UKR/5/Rev.3 
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 (e) Special border measures.......................................................................................................1 36 
(f) Criminal procedures............................................................................................................ .138 
- Policies affecting trade in services .......................................................................................139  
- Transparency ................................................................................................................... .....144  
- Publication of information on trade....................................................................................144  
- Notifications.................................................................................................................. .........146  
- Trade Agreements............................................................................................................... ..146  
- CONCLUSIONS ...................................................................................................................1 50 
ANNEX 1 ........................................................................................................................ ....................152  
 
  WT/ACC/SPEC/UKR/5/Rev.3 
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 I. INTRODUCTION 
1. The Government of Ukraine applied for accessi on to the General Agreement on Tariffs and 
Trade (GATT 1947) on 30 November 1993.  At  its meeting on 17 December 1993, the GATT 1947 
Council of Representatives established a Working Party to examine the application of the Government 
of Ukraine to accede to the General Agreement under Article XXXIII of the General Agreement.  In a 
communication dated 20 December 1994 (PC/W/30) , the Government of Ukraine applied for 
accession to the Agreement Establishing the World Trade Organization (WTO) pursuant to 
Article XII of the WTO Agreement.  Following Uk raine's application and having regard to the 
Decision adopted by the WTO General Council on 31 January 1995 (WT/GC/M/1), the Working 
Party on the Accession of Ukraine to the GATT 1947 was transformed into a WTO Accession 
Working Party.  The terms of reference and memb ership of the Working Party are reproduced in 
document WT/ACC/UKR/20/[Rev.23]. 
2. The Working Party met on 27-28 February and 11-12 December 1995; 24-25 June 1996; 
6-7 May and 24-25 November 1997; and 10 June 1998 under the Chairmanship of Mr. A. L. Stoler (United States), and 12 July 2000; 13-14 June  2001; 25-26 June 2002; 25 February and 
27 October 2003; 26-27 April and 20 Septem ber 2004; 22 March 2005 and [...] under the 
Chairmanship of H.E. Mr. Sergio Marchi (Canada) .  In addition, the Working Party held several 
informal sessions between the formal meetings to clarify positions [and work on the Draft Report of 
the Working Party]. 
DOCUMENTATION PROVIDED 
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Ukraine (document L/7499), questions and comments submitted by 
Members on the foreign trade regime of Ukrain e together with the responses thereto and other 
information provided by the Ukrainian author ities (documents WT/ACC/UKR/1, WT/ACC/UKR/3 
to 7, WT/ACC/UKR/16, WT/ACC/UKR/22 to 25, WT/ACC/UKR/41, WT/ACC/UKR/50, 
WT/ACC/UKR/53, WT/ACC/UKR/59, WT/ACC/UKR/ 91, WT/ACC/UKR/110 and Addenda 1 to 4 
and Corrigenda 1 and 2, WT/ACC/UKR/110/Add. 1/Corr.1, WT/ACC/UKR/114, WT/ACC/UKR/116, 
WT/ACC/UKR/117 and Add.1, WT/ACC/UKR/ 118, WT/ACC/UKR/119, WT/ACC/UKR/120, 
WT/ACC/UKR/125, WT/ACC/UKR/126, WT/ACC/UKR/127, WT/ACC/UKR/130, 
WT/ACC/UKR/131 and [...]).  Enacted laws and draft legislation relevant to Ukraine's accession to 
the WTO have been enumerated in docum ents WT/ACC/UKR/111/Add.1 and Rev.1, 
WT/ACC/UKR/106/Rev.1 and WT/ACC/UKR/93/Rev.4.  Legislation submitted to the Working Party 
by Ukraine during the accession process is listed in Annex 1. WT/ACC/SPEC/UKR/5/Rev.3 
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 INTRODUCTORY STATEMENTS 
4. The representative of Ukraine said that accession to  the WTO was an integral part of overall 
domestic economic reform and a major component of  Ukraine's economic policy.  Implementation of 
the WTO Agreements would make Ukraine a reliable,  predictable partner for the entire international 
community.  The President of Ukraine had instructed  his Government to speed up all technical work 
related to the accession negotiations, and Ukra ine was committed to harmonizing its national 
legislation with the rules and requirements of th e WTO.  He noted that Ukraine had enacted a 
Customs Code and a Land Code, established an eff ective regime for the protection of intellectual 
property, and advanced significantly the harmonizati on of standardization and certification systems, 
sanitary and phytosanitary requirements, and government procurement in accordance with WTO 
principles and rules.  His Government attached prio rity to building and maintaining a broad consensus 
to support continued economic reform and market liberalization, instrumental in raising living 
standards and the development of Ukraine's unique industrial, agricultural, scientific, technological, 
intellectual and cultural capacity and potential. 
5. The Ukrainian economy had performed well recen tly and was expected to improve further 
through a combination of accelerated investment, small and medium sized enterprise development, 
and capital shifting from the informal to the formal sectors of the economy.  A tax reform, involving lower tax rates and abolition of priv ileges and subsidies, was underway to  support this trend.  Private 
consumption was expanding due to increasing personal income.  On 15 August 2001, the President of 
Ukraine had ratified Decree No. 637, approving a St rategy for Overcoming Poverty, and the strategy 
was implemented through an integrated program involving elements such as job creation in the 
private sector, reductions in wage arrears, and higher pensions.   
6. Members of the WTO welcomed Ukraine's application for accession to the WTO, noting this 
as a very important step for the economic devel opment of Ukraine and its integration into the 
multilateral trading system.  Ukraine's ambitious trade reform program, improvements in the legal 
structure and the broad-based push for economic refo rms were encouraging first steps.  However, 
WTO Membership would require substa ntial reforms and efforts to bring the foreign trade regime into 
full conformity with the rules and requirement s of the WTO.  Members pledged to work 
constructively with Ukraine to complete th e accession negotiations on appropriate terms and 
conditions at the earliest possible date.   
7. The Working Party reviewed the economic policie s and the foreign trade regime of Ukraine 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by the Members of the Working Party on the various aspects  of the foreign trade regime of Ukraine, and on  WT/ACC/SPEC/UKR/5/Rev.3 
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 the terms and conditions of Ukraine's accession to the WTO are summarized hereunder in paragraphs 
8 to [408]. 
II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy 
8. The representative of Ukraine said that the National Bank of Ukraine (NBU) fulfilled the 
functions assigned to it under Ar ticle 99 of the Constitution and th e Law "On the National Bank of 
Ukraine" No. 679-XIV of 20 May 1999.  The principal objective of the National Bank was to ensure 
monetary stability, thereby minimizing macroeconomic risk to promote investme nt and facilitate rapid 
economic growth.  The National Ba nk had managed to curb inflation and to stabilize the exchange 
rate of the hryvnia to the US dollar.  The NBU met the demand for cash through interventions in the 
foreign exchange market; it refina nced banks and supported their liquidity through the use of short 
and medium-term tenders, extension of overnight credit to banks and direct REPO operations.  When 
required, the National Bank conducted mobilizati on operations, i.e. allocated its own depository 
certificates and conducted open market transactions w ith government securities.  In 2003, Ukraine's 
[real] GDP had increased by 9.3 per cent while the annual rate of inflation had been contained at 
8.2 per cent.   
9. His Government's economic programme aimed at fostering innovation and investment-led 
growth.  The programme envisaged tax cuts to st imulate the private sector, budget reform, closer 
integration with the world economy, financially stronger enterprises, the elimination of payment 
crises, and income growth for the population.  Ukraine was introducing a single treasury account for 
budgets at all levels.  The Cabinet of Ministers and the National Bank had developed a draft Order 
"On the Coordination of Activities of the Ministry of Finance of Ukraine, the State Treasury of 
Ukraine and the National Bank of Ukraine" to im prove the coordination of monetary and fiscal 
policies, and allow the National Bank to regulat e the monetary supply by ensuring the necessary 
liquidity of the banking system and, as a final result, stabilize the national currency.  The Ministry of 
Finance, the National Bank, and the State Treasury pl anned to set up a mechanism for the exchange of 
information and, assisted by an inter-ministerial consultative group including the State Customs Service and the State Property Fund of Ukraine, to  respond appropriately to the impact of external 
factors on Ukraine's money and credit markets. 
10. The Supreme Rada, the Supreme Rada of the Au tonomous Republic of Crimea, and Radas at 
the level of townships, villages and cities/towns decided on the intr oduction and abolition of taxes and 
mandatory payments (i.e. fees and duties) as well  as the granting of tax privileges pursuant to WT/ACC/SPEC/UKR/5/Rev.3 
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 Ukraine's Constitution and the Law "On Taxation System" No. 1251–XII of 25 June 1991, as 
amended, and other Ukrainian laws in the area of ta xation.  The tax laws established the tax rates, as 
well as the procedures for the collection of taxes a nd fees and any privileges granted.  Natural and 
legal persons registered with the State tax service and other State bodies in accordance with 
established legislation for the purpose of paying taxes and other dues.   
11. State taxes and fees (mandatory payments) levi ed in Ukraine included (i) value added tax, 
levied at a rate of 20 per cent; (ii) excise tax – imposed on a list of excisable goods – and expressed in 
ad valorem , specific, combined and mixed rates (i.e. ad valorem , but not less than the specific rate); 
(iii) enterprise profit tax – including dividends paid to the State budget by non-corporate State, 
governmental or communal companies – levied at 25 per cent; (iv) personal income tax of 13 per cent, 
effective beginning in 2004 and rising to 15 per cent in 2007; (v) customs duty; (vi) State duty; (vii) 
real estate tax; (viii) land tax and rent payment on State- and municipally-owned land plots; (ix) rental 
payments; (x) a tax on owners of motor vehicles and other self-propelled machines and mechanisms; 
(xi) a craft tax; (xii) a fee on geological exploratio n works; (xiii) special use of natural resources fee; 
(xiv) environmental pollution fee; (xv) obligator y State pension insurance; (xvi) activity licence 
payments; (xvii) agricultural tax; (xviii) a fee fo r the development of vitic ulture, gardening and hop-
growing; (xix) the unified fee for customs clearance; (xx) a fee for the use of radio-frequencies; (xxi) 
a fee for the Fund for Guaranteeing Deposits of Natura l Persons; (xxii) an extra charge on electricity 
and heating; (xxiii) a fee on performances; and (xxi v) a bonus fee to the approved tariff for natural gas 
for consumers of all types of ownership.  In a ddition to a communal tax, a tax on advertising was 
levied at the local level.  Various fees had also been established at the local level including fees on 
resorts; gambling (horse racing); permissions to conduct local auctions, competitive sales and lotteries, the establishment of trade or service outlets, the use of local signs and symbols, and permissions to shoot motion pictur es and TV programs; a market fee;  and fees on housing, parking 
and dog ownership.  The representative of Ukraine co nfirmed that this was the definitive list of taxes 
and fees levied at the State and local levels.       
12. The tax system was based on the principles of equality, non-discrimination and stability.  
Since 2002, a number of laws had been adopted to re form the tax system and reduce the tax burden.  
The strategic goal of these reforms was to define a new system of tax relations between State and 
business, which would not be dependent on the partic ular type of ownership, economic activity, or 
economic area.  The objective was to create conditions  for further integration of Ukraine into the 
world community.  The tax reform was carried out in the context of the Cabinet of Ministers' Action Program "Towards the People", which defined a nu mber of priorities, including (i) avoidance of 
ambiguous tax laws open to multiple interpretations; (ii) a wider tax base through the elimination of  WT/ACC/SPEC/UKR/5/Rev.3 
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 privileges granted to specific industries or territories;  (iii) best possible convergence of the principles 
of taxation and accounting procedures; (iv) unifica tion of the rules governing income taxation with 
international accounting standards; (v) elimination of  discriminatory norms applicable to particular 
areas of activity; and (vi) harmonization of the ta x legislation with European Union principles and 
directives.  The taxation regime was gradually sw itching from being a purely fiscal instrument to 
become an effective lever of State economic policy.      
13. Law No. 2505 "On Amendment of the Law of Uk raine 'On the State Budget of Ukraine for 
2005' and Some Other Legislative Acts" of 25 Marc h 2005 addressed outstanding issues of concern in 
the area of taxation, improved the principles of ta x administration, and eliminated branch privileges 
and privileges for businesses regist ered in special economic zones, priority development areas and 
technological parks.  This legislation did not alte r existing taxation principles and did not increase the 
tax burden on producers.   
14. Eventually, he expected Ukraine' s tax system to include features such as (i) corporate tax no 
higher than 20 per cent; (ii) an individual property tax, and possibly a single social fee; (iii) unified 
standards for the reporting of financial, statistic al and accounting information for all enterprises 
irrespective of ownership; (iv) improved deprecia tion rules; (v) gradual harmonization of accounting 
and taxation bookkeeping and inventory, stage-by -stage reduction and fu rther elimination of 
economically unjustifiable benefits; and (vi) simp lified systems of taxation, accounting and reporting 
rules for small businesses.   
- Foreign Exchange and Payments 
15. The representative of Ukraine said that his au thorities had introduced the national currency 
hryvnia (UAH) - replacing the karbovanets at a ra te of 100,000:1 - in September 1996.  The hryvnia, 
which had initially been pegged informally to the U.S. dollar, had subsequently been allowed to 
fluctuate within established bands.  Ukraine had m oved to a "dirty" float exchange rate regime 
in February 2000.  The National Bank aimed at exch ange rate stability, and would intervene in the 
foreign exchange market to smooth short-term fluctuations in the value of the hryvnia.  The foreign 
currency reserves of the National Bank as of 1 Janua ry 2004 equalled approxima tely 2.6 months of 
imports of goods and services.   
16. He added that Ukraine had accepted the oblig ations of Article VIII of the Articles of 
Agreement of the International Monetary Fund on 24 September 1996, and thus maintained an 
exchange system free of restrictions on payments and transfers for current international transactions, 
as defined in Article XXX of the Agreement of the IMF.   WT/ACC/SPEC/UKR/5/Rev.3 
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 17. In the aftermath of the global financial cris is of 1997 and 1998, the Governing Board of the 
National Bank had imposed a foreign exchange surrender requirement to ensure a minimum 
guaranteed supply of foreign excha nge in support of the hryvnia, and to ease speculative pressures on 
the national currency.  In response to some Memb ers' concerns about the consistency of such a 
restriction with Ukraine's obligations ensuing from the acceptance of Article VIII of the IMF Articles 
of Agreement, the representative of Ukraine stated  that the foreign exchange surrender requirement 
had been eliminated as of 15 April 2005, pursuant to Resolution No. 101 of the National Bank of 
31 March 2005 "On the Cancelling of Mandatory Fo reign Exchange Surrender for Residents".    
18. Foreign exchange could be purchased in the dom estic inter-bank market and, if used in 
payment of imports, appropriate doc uments proving the legality of the transaction for which foreign 
exchange was to be purchased should be filed with an authorized bank.  Appropriate documentation in 
this respect meant a copy of the contract with th e non-resident or any other document considered a 
contract pursuant to Ukrainian law; a cargo customs declaration for goods imported into Ukraine; an act or any other document proving the rendering of services, performance of work, or importation of 
intellectual property rights; and the letter of cred it, promissory note or other documentation of the 
payment.  A reference paper (statement) from th e State tax administration had been necessary for 
purchases exceeding the equivalent of US$ 10,000.  Ho wever, this requirement had been eliminated 
pursuant to Cabinet of Ministers' Resolution No. 100 of 31 March 2005.   
19. Purchases of foreign exchange for capital account operations were only allowed to cover 
specific commitments of residents towards non-reside nts.  Thus, a resident guaranteeing for the debt 
of a non-resident towards another non-resident would not be able to purchase foreign exchange in the 
inter-bank market should the guarant ee be invoked.  In this case, the resident would need to use 
his/her own foreign exchange resources.  A reside nt guarantor could nevertheless purchase foreign 
exchange to repay debt owed by non-residents to residents.  These procedures had been introduced in 
order to exercise effective control over capital out flows, thus maintaining macroeconomic stability 
and tackling the problem of money laundering.  Once the capital outflows issue had been resolved 
effectively, these measures would eventually be re moved.  Permanent representative offices of non-
resident legal entities partially engaged in business activities in Ukraine had the right to use their 
current accounts in hryvnia to purchase foreign excha nge and transfer the funds to the legal entity 
whose interests they represented in Ukraine.  The sal e of hard currency in cash to non-resident natural 
persons, or the sale of hryvnias in exchange of hard  currency to non-resident natural persons, in an 
amount exceeding UAH 50,000, could be conducte d only through the cash offices of banks or 
financial institutions (Article 6 of the "Instruction on the Procedure of Organization and Execution of  WT/ACC/SPEC/UKR/5/Rev.3 
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 Currency Exchange Operations on the Territory of  Ukraine", approved by Resolution No. 502 of the 
National Bank of 12 December 2002).   
20. The representative of Ukraine said that, pursuant to Article 2 of Law No. 185 "On Procedure 
of Payments in Foreign Currency" of 22 Septem ber 1994, importers were required to obtain an 
individual licence from the National Bank for impor t prepayments for goods (works, services) of 
delivery terms exceeding 90 days.  This provision was aimed at preventing the illegal outflow of 
capital, while imposing a degree of financial discipline on resident importers.  Some Members noted 
that this requirement could have a negative impa ct on importers and enquired about plans to reduce 
and eventually eliminate this restriction.  In reply,  the representative of Ukraine said that Article 6 of 
Law No. 185 "On Procedure of Payments in Forei gn Currency" contained a provision for obtaining an 
individual licence from the National Bank for an exte nsion of the time period allowed for settlements 
beyond 90 days, for certain types of contracts that required such an extension.   
21. The representative of Ukraine noted that Article 3 of the Law "On Procedure of Payments in 
Foreign Currency" No. 185/94 of 23 September 1994 (as amended) stipulated that residents 
purchasing foreign exchange in pursuance of obligati ons towards non-residents were required to remit 
the amount within five business days from the date of entry of the purchase in the resident's foreign 
currency account.  A Member considered this provisi on contrary to Article III:4 of the GATT 1994, as 
well as Article VIII of the IMF Articles of Agreem ent.  This Member was concerned that this 
provision placed onerous restrictions on the financi ng of current internationa l transactions and sought 
details on how this requirement would be eliminated.  In reply, the representative of Ukraine said that 
this provision imposed financial discipline on econom ic agents, prevented irrational use of foreign 
exchange, and reduced the scope for destabilizing curre ncy speculation.  In his opinion, this provision 
did not restrict the right of residents to make payments to non-residents within the terms set forth in their contracts, and thus did not impose less favourable terms for payments of imports than for 
payments of domestically-produced goods.  He held the view that this provision did not contradict 
GATT requirements.  
22. A Member enquired about the provisions of Resolution No. 482 of October 2004, which 
required foreign investors to open two bank accounts in  Ukraine – first depositing investment funds in 
a foreign currency account, then converting the funds into Hryvnia and depositing them in a second 
account.  The representative of Ukraine replied that this procedure had been eliminated pursuant to 
Resolution of the Board of the National Bank No. 154 of 29 April 2005.   
23. In reply to a specific question, the representativ e of Ukraine said that exchange rate losses 
were not tax deductible.  WT/ACC/SPEC/UKR/5/Rev.3 
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 - Investment Regime 
24. The representative of Ukraine said that regula tion of investment was founded on the Law "On 
Investment Activities" No. 1560-XII of 18 January  1991 and the Law "On the Regime of Foreign 
Investment" No. 93/96-BP of 19 March 1996.  Specia lized legislation regulated investment in areas 
such as mineral resources (Law "On Producti on-Sharing Agreements" No. 1039-XIV of 
14 September 1999) and infrastructure (Law "On Concessions for Construc tion and Operation of 
Motorways" No. 1286-XIV of 14 December 1999).  Uk raine had amended its legislation to improve 
the conditions for foreign investment, notabl y through the Law "On removal of taxation 
discrimination against business entities formed on the basis of property and funds of domestic origin" 
No. 1457-III of 17 February 2000, Presidential Decree No. 748/98 "On certain issues of foreign 
investment" of 7 July 1998 (acquisition of State debentures), and the Law "On amendment of certain 
Laws of Ukraine with objective to stimulate i nvestment activities" No. 977-XIV of 15 July 1999 
amending the Law "On value-added tax".  The La w "On ownership of property" No. 697-XII of 
7 February 1991 allowed foreign investors to own property, and State and municipal property could 
be leased for periods up to 50 years under the La w "On Concessions" No. 997-XIV of 16 July 1999.  
Articles 81 and 82 of the Land Code No. 2768-III of  25 October 2001 allowed foreign investors to 
own non-agricultural land if buying existing real estate or if intending to build premises for 
conducting business activities.   
25. Concerning investment incentives in the automob ile industry, he acknowledged that the Laws 
"On Stimulation of Automobile Manufacture in Ukraine" No. 535/97-VR of 19 September 1997 and 
"On Development of Ukraine's Automobile Industr y" No. 1624-VI of 18 March 2004 had contained 
local content requirements.  In par ticular, benefits had been extended, inter alia , to the Closed Joint 
Stock Companies "Lviv Automobile Plant", "Zaporiz hzhia Automobile Plant" and LuAZ.  However, 
Law No. 2505-IV "On Amendment of the Law of Uk raine "On the State Budget for 2005" and Some 
Other Legislative Acts" of 25 March 2005 had abo lished tax privileges granted to car producers, 
establishing equal rates of excise tax for domestic and imported motor vehicles.  VAT, profit tax and 
import duty privileges had been eliminated, along  with a gradual phasing out of the land tax 
exemption.  The provisions of Article 4 of the Law "On Stimulation of Automobile Production in 
Ukraine", which had been the basis for granting th e privileges, had subsequently been eliminated 
pursuant to the Law "On Amendment of the Law of Ukraine 'On Stimulation of Automobile 
Manufacture in Ukraine'" of 6 July 2005, which ha rmonized existing legislative provisions with WTO 
requirements.    WT/ACC/SPEC/UKR/5/Rev.3 
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 26. The Law "On Investment Activities" stipulated  equal rights and conditions for domestic and 
foreign investors.  The Law "On the Regime of Foreign Investment" addressed specific features of 
foreign investment, including the repatriation of funds  in case of termination (Article 11), remittance 
of income and profits (Article 12) , and the protection of investors' rights.  Foreign investors were non-
resident natural persons or legal entities, which c ould establish wholly-owned companies in Ukraine, 
branch offices, or form joint ventures with Ukrain ian corporations or natural persons.  A company 
with foreign investment was defined as a legal st ructure set up under Ukraine's legislation with 
minimum 10 per cent foreign participation in its stat utory fund.  According to Article 19 of the Law, 
companies with foreign investment determined th e conditions under which th eir products were sold 
independently.  The Law "On the Regime of Fore ign Investment" protected foreign investment 
against nationalization.  Ukraine had signed agreem ents on the encouragement and mutual protection 
of investment with more than 50 countries.  The se agreements were regulated by the Law "On the 
Regime of Foreign Investment", other legislativ es acts, as well as international treaties (which 
prevailed over the provisions of domestic legisla tion).  The Supreme Rada had ratified the Convention 
on the procedure for resolution of disputes betwee n States and foreign persons in March 2000.   
27. The Law "On the Regime of Foreign Investme nt" (Articles 18 and 24) provided for import 
duty exemptions for contributions to the statutor y fund of companies with foreign investment and 
joint ventures.  The payment of import duty on e quipment imported as foreign investment could be 
deferred for up to 30 calendar days against a promissory note issued by the company, and would not 
be collected if the property was recorded on the co mpany's balance-sheet within the deferred payment 
period.  Asked about the possibility for foreign comp anies to use promissory notes for the payment of 
VAT, he said that the Law "On Value Added Tax"  had been amended pursuant to Law No. 2505 "On 
Amendment of the Law of Ukraine "On the Stat e Budget of Ukraine for 2005" and Some Other 
Legislative Acts" of 25 March 2005.  Ukraine had t hus eliminated the less favourable treatment of 
enterprises with foreign investment with re gard to the use of promissory notes.  
28. [The representative of Ukraine stated that, from the date of accession, the regime regulating 
the use of promissory notes would be non-discrim inatory and in compliance with Article III of 
GATT 1994.  The Working Party took note of this commitment.] 
29. In order to qualify for the benefits and gua rantees provided by Ukraine's laws, foreign 
investment required registration in accordance with  the procedures laid down in the Cabinet of 
Ministers' Resolution No. 928 "On the Regulation on the Procedure for the State Registration of 
Foreign Investment" of 7 August 1996.  Foreign inv estment could be registered with the Government 
of the Autonomous Republic of Crimea, Oblast Stat e administrations, or the Kiev City and Sevastopol WT/ACC/SPEC/UKR/5/Rev.3 
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 City State administrations within three working days .  The authorities could on ly refuse registration if 
the documentation was incomplete or if the investment  would be contrary to Ukraine's legislation.  
Refusals were communicated in writing and could be appealed to a court.   
30. Asked specifically about the respective competence of the national and sub-national 
authorities regarding the investment regime, th e representative of Ukraine replied that the 
implementation of decisions affecting the investment  regime, i.e. further liberalization, would be 
compulsory for authorities at all levels of government.  
31. Noting that foreign investment could be made in any object, except those prohibited by law, 
and that registration of investment could be refused on similar grounds, some Members requested 
Ukraine to describe the nature of pr ohibited investments in more detail.   In particular, they requested 
Ukraine to draw up and submit a negative list of forb idden investment activities to the Working Party.   
32. The representative of Ukraine replied that the Law "On Investment Activities" included a 
general provision (Article 4) prohibiting investment c ontrary to the norms of national legislation, such 
as environmental, sanitary and hygienic, radiation,  architectural and other rules.  Investments 
violating the legally-protected interests and rights of  citizens – i.e. those guaranteed by legislation, 
such as the rights to intellectual property and private property – or the interests and rights of 
enterprises or the State, were also prohibited.  A specific list of prohibited investment activities did 
not exist.  He added that the general provision of the Law "On Investment Activities" applied equally 
to both foreign and domestic investors and confirmed that there was no list of prohibited 
objects/activities that only applied to foreign invest ors.  Asked for more detailed information, he 
replied that Ukraine would readily respond to queries regarding specific investment projects.  
- State Ownership and Privatization 
33. The representative of Ukraine said that the regul ation of the privatization process in Ukraine 
was principally founded on the Law "On State Propert y Privatization" No. 2163-XII of 4 March 1992,  
the Law "On State Program of Privatization", th e Commercial Code, the Civil Code, the Law "On 
Specifics of Privatization in Agricultural Sector", the Law "On the Assessment of Property, Property Rights and Professional Activity in Ukraine", the Law "On the Specifics of Privatization of the 
Objects of Unfinished Construction" and the Law "On the Rent of State and Municipal Property".  
The privatization process had been regulated by su ccessive rounds of State Privatization Programmes 
(SPP), the first Programme being approved by R esolution of the Supreme Rada No. 2545-XII of 
7 July 1992.   The most recent SPP had been adopted for a period of three years by Law No. 1733-III on 18 May 2000.  A new State Programme for 2005-2007, aimed at identifying a set of organizational  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 11 
 
 
 and legislative measures to support the privati zation process, had been developed and was being 
coordinated with the Ministries of Finance and Economy. 
34. He noted that by the end of the second quart er of 2005 some 97,000 entities had changed 
ownership since privatization had begun in Ukra ine.  Among them, around 72,000 entities had been 
under collective (municipal) ownership, while the rest  (25,000 entities) had been State-owned.  Some 
81,291 objects of small privatization and 4,649 uncom pleted construction objects had been privatized.  
Large enterprises had in many inst ances been split and spun off into smaller independent units.  As a 
result of the privatization process, some 11,168 jo int-stock companies had been established.  The 
proceeds of the privatization process had to talled UAH 18,954.3 million, of which UAH 18,108.1 
million had been channelled to th e General Fund of the State budget for addressing social issues.  
35. In terms of number of privatized enterprises,  the process had mainly affected wholesale and 
retail trade, including motor vehicle repair and sales  outlets (33,500); personal, collective and public 
services (14,000); and industrial enterprises (8,100).  He added that the industrial enterprises having 
undergone transformations in ownership had account ed for approximately 54 per cent of Ukraine's 
industrial output on 1 October 2002 acco rding to data provided by the State Statistics Committee.  He 
provided information on privatizations pl anned in 2003 in Table 1(a).     
Table 1(a):  Privatization of Enterprises in 2003  
Economic sector Number of enterprises 
with a controlling or 
blocking interest to be 
auctioned or sold in the 
stock market Balance sheet value of 
capital assets 
(UAH  million) Number of employees 
Oil and gas  4 45.94 29,675 
Energy   3 167.10 10,985 
Agriculture  32 329.76 6,662 
Metallurgy  9 3,373.11 70,255 
Machine building and metal-working  49 154,139 96,601 
Aircraft industry  1 20.84 854 
Shipbuilding  2 6.22 6,167 
Communications equipment  4 392.54 4,213 
Chemicals 6 1,947.94 11,510 
Petrochemicals 3 73.86 6,002 
Transportation  27 203.86 6,015 
Total 140 160,700.17 248,939 
 
36. The representative of Ukraine noted that near ly 24,000 privately owned enterprises had been 
established during the years of privatization.  In addition, more than 8,000 enterprises operated as 
joint-stock companies with mixed State and private capital.  Detailed information on these enterprises 
is provided in Table 1(b).   WT/ACC/SPEC/UKR/5/Rev.3 
Page 12  
 
 Table 1(b): Joint-stock enterprises with State- owned and private capital (per 1 November 2004)
 
Percentage of private ownership in total capital Industry Total up to 25% 25-50 50-75 75-100 
Power engineering  36 1    
Fuels 18   2  
Ferrous metallurgy 106 3 3 1 7 
Chemicals and petrochemicals 122 8 3 3 7 
Machine building and metal processing 1,414  53 32 61 60 
Woodwork, and pulp and paper industry 224 1  4 4 
Light industry  360 6 5 6 8 
Food industry  975 5 4 32 67 
Transportation  838 15 2 94 45 
Construction  1,187  9 11 23 32 
Other industries  3,469  125 45 249 255 
Total:  8,749  226 105 475  485 
 
37. Some Members requested more information on the areas of economic activity in which State-
owned enterprises still played a significant role, on the relative position of St ate-owned enterprises in 
GDP and trade, as well as on the proportion of privatized enterprises among all the enterprises included in the State Register.  Ukraine was also asked to indicate whether any of these enterprises 
traded on behalf of the State.  Information was also sought on the relative importance and specific 
activities of State-owned enterprises engaged in intern ational trade or competing with exports, notably 
operating in the areas of agriculture and banking.   Ukraine was also asked to provide more 
information on the enterprises to remain under State ownership, indicating whether any plans existed 
for their future privatization.  A Member expressed  concerns that some "privatized" enterprises had 
been transformed into "collective property" unde r the control of regional and local governments and 
requested more information on the latest status  of these firms.  Finally, a Member requested 
information on the Agricultural Fund, and specifically on whether it had the exclusive right to purchase or sell grain.  This Member asked for furt her detail on the agricultural entities not subject to 
privatization.        
38. In reply, the representative of Ukraine said th at State-owned enterprises were currently active 
in all areas of the economy.  The share of the publ ic sector in the economy had been estimated at 
22.9 per cent for the first half of 2004, notably in (i) agriculture, hunting and forestry (69.9 per cent); (ii) transportation and communication (55.8 per cen t); (iii) industry (26.4 per cent); (iv) health 
protection and social assistance (21.6 per cent); (v) education (14.7 per cent); and (vi) construction 
(14.0 per cent).  In 2004, 751 State-owned enterpri ses were involved in exportation, accounting for an 
export volume of US$ 2,236.1 million (about 8 per cent of total exports); 562 enterprises were 
involved in importation, accounting for imports wo rth US$ 9,520.9 million (about 30 per cent of total 
imports).  Lists of major State-owned enterprises are provided in Tables 2(a) and 2(b).   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 13 
 
 
 39. He added that more than 1,500 agricultural St ate enterprises, institutions and organizations 
had been privatized by 1 January 2004, including  149 agribusinesses, 204 industrial entities, 17 civil 
engineering companies, 70 design and 52 research and development institutio ns and organizations, 
138 educational establishments, 177 laboratories and inspections, 28 standardization centres, 
23 training and experimental farms, and over 500 ve terinary medicine establishments.  [Information 
on other sectors is in preparation and will be submitted at a later stage.] 
40. Concerning the Agricultural Fund, the representative of Ukraine said that the Fund was a 
specialized State institution.  The Agricultural Fund had the exclusive right to purchase and sell 
certain commodities to maintain the State reserv es and to conduct official interventions in the 
organized agricultural market.  The commoditi es concerned are enumerated in Table 3.  
Table 3:  Commodities/objects of possible State price regulation, for which the Agricultural Fund  
has an exclusive right to conduct official market interventions  
Ukrainian Foreign Economic Activity 
Commodity Classification (UFEACC) Code Commodity 
1001  Wheat and mixture of wheat and rye (meslin) 
1002 00 00 00  Rye 
1003 00  Barley 
1004 00 00 00  Oats 
1005  Corn 
1101 00  Wheat flour or flour made of wheat-and-rye mixture (meslin) 
1201 00  Soybeans, un-milled only 
1204 00  Linseeds, un-milled only 
1205 00  Rapeseeds, un-milled only 
1206 00  Sunflower seeds, un-milled only 
1210  Hop cones, fresh or dried, milled or un-milled 
1701 12  Sugar made of sugar beets 
 
41. Objects of national importance would not be s ubject to privatization according to the Law 
"On State Property Privatization" No. 2163-XII of 4 March 1992.  Article 5 of the Law defined the 
objects of national importance in general terms, i. e. property and assets essential for the maintenance 
of Ukraine's sovereignty and the performance of ba sic State functions, defence and national security, 
health and the environment, public utilities, or  objects considered important for the social 
development of Ukraine.  Lists of specific Stat e-owned property not subject to privatization were 
approved by the Supreme Rada upon a proposal of the Cabinet of Ministers.  The Supreme Rada had 
accordingly promulgated the Law "On the List of State Property Assets not Subject to Privatization" 
No. 847-XIV of 7 July 1999.  The list of such ente rprises, organized by oblast, comprised more than 
100 pages of text and included 465 agricultural en tities, notably 131 food processing enterprises, 
110 agricultural enterprises, and 90 units of the joint stock company "Khlib Ukrayiny".  He confirmed WT/ACC/SPEC/UKR/5/Rev.3 
Page 14  
 
 that this list was exhaustive.  A draft Law amending the Law "On the List of State Property Assets not 
Subject to Privatization" was under consideration in the Supreme Rada.  The list of State-owned 
enterprises not subject to privatization would accordingly be revised and reduced. 
42.  [The representative of Ukraine confirmed that to ensure full transparency and to keep WTO 
members informed of its progress in the reform of its transforming economic and trade regime, 
Ukraine would provide periodic reports to WTO Members on developments in its program of 
privatization along the lines of the information provi ded to the Working Party, and on the other issues 
related to its economic reforms as relevant to its obligations under the WTO Agreement.  The 
Working Party took note of this commitment.]   
- Pricing Policies 
43. The representative of Ukraine said that the Economic (Commercial) Code of Ukraine 
No. 436-IV of 16 January 2003 stipulated that econo mic agents sold their products freely in the 
domestic market at prices determin ed independently or on a contractual basis, and price controls 
would only be applied in cases specified by legislative acts.  Price controls effected by the State had 
been established through the Law "On Prices and Pricing" No. 507-XII of 5 December 1990, and 
Resolutions of the Cabinet of Ministers "On Es tablishment of Powers of the Executive Power 
Authorities and Executive Authorities of City Co uncils Regarding Price (Tariff) Regulations" 
No. 1548 of 25 December 1996, and "On Rules on Stat e Price (Tariff) Regulations for the Products of 
Production and Technical Designation, Consumer 's Goods, Works and Services of Monopolistic 
Formations" No. 135 of 22 February 1995.  The Cabi net of Ministers determined the lists of goods 
and services subject to State regulation of prices a nd tariffs.  The lists are reproduced in Tables 4 
(goods) and 5 (services).   
44. The Cabinet of Ministers had entrusted the price control functions to Derzhtsininspectsia (the 
State Inspectorate on Price Control) pursuant to its  Resolution No. 1819 of 13 December 2000.  The 
State Inspectorate had established local offices in the Autonomous Republic of Crimea, the oblasts, 
Kyiv and in Sevastopol.  The State Inspectorate moni tored the prices and tariffs of goods and services 
in the retail market as well as the prices and tariffs set by central and local authorities, the Council of 
Ministers of the Autonomous Republic of Crimea, and other institutions and organizations.  The 
Cabinet of Ministers had approved the list of goods and services subject to control at the sub-central 
level through Resolution No. 1548 "On the Determina tion of Price Regulation Powers of Agencies of 
Executive Power and Executive Bodies of City Counc ils" of 25 December 1996.  Price regulation 
affected in particular natural resources important  in the determination of prices of other products, 
goods and services of significant social importance a nd thus affecting the livelihood of the low-paid  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 15 
 
 
 and poor, and prices set in monopolistic markets.  Price controls took the form of either prices (tariffs) 
fixed by the State, maximum prices, limits on the prof it rate, or limits on the mark-up of the supplier.   
45. Noting the extensive use of price controls in Uk raine, a Member asked if any plans existed to 
reduce the scope of these price controls, notably in the utilities sectors and the areas of consumer 
goods and services.  Some Members stressed the impor tance of ensuring that no new price controls 
were introduced and requested Ukraine to respect fu lly all WTO provisions related to price controls 
upon accession, providing, as necessary, a timetable for the elimination of inconsistent practices.  In 
reply, the representative of Ukraine said that all categories of goods subject to price controls were listed in Table 4.  As for utilities – characterized  by the existence of natural monopolies – prices in 
these sectors were subject to State regulation.  He added that Ukraine would abide by WTO rules with respect to price controls. 
46. Some Members noted that some of the goods listed in Table 4 were subject to minimum 
prices and sought confirmation whether this require ment was also applied to imported goods.  A 
Member stated that the minimum prices specifically applied to imported vodka and other alcoholic 
products, as reported in Table 4, violated Article XI of the GATT 1994.  Ukraine was asked how the 
minimum price requirements for bitter aromatic beverages and spirits would be brought into 
conformity with Article III of GATT 1994 by the da te of accession.  A Member also noted that WTO 
jurisprudence had established that a regulation requi ring that domestic and imported products adhered 
to a minimum-price requirement was not consiste nt with Article III of GATT 1994, on the grounds 
that the imported product would be prevented from be ing sold at a price below that of the domestic 
product.    
47. The representative of Ukraine replied that mi nimum prices and related procedures had been 
established for vodka and other spirits sold in Ukraine under the Law "On State Regulation of 
Production and Circulation of Ethyl, Cognac and Fruit Alcohol, Alcoholic and Tobacco Products" 
No. 481/95-VR of 19 December 1995, Resolution No. 700 "On Introduction of Minimum Prices for 
Domestic and Imported Vodka and Alcoholic Produc ts" of 21 June 2001, and Order No. 371/168/239 
"On Approval of Procedures for Setting and Applica tion of Prices for Domestic and Imported Vodka 
and Alcoholic Products" of the Ministry of Finance,  the Ministry of Economy and the Ministry of 
Agrarian Policy, of 8 August 2001.  In his view, the minimum price regime did not contravene the 
provisions of Article XI of the GATT 1994 in this instance as the minimum prices had been applied at the wholesale and retail level irrespective of the origin of the products, whether domestically-
produced or imported.  The purpose of this measure  had been to fight illegal production and trade in 
alcoholic beverages in Ukraine.  However, Re solution of the Cabinet of Ministers No. 407 WT/ACC/SPEC/UKR/5/Rev.3 
Page 16  
 
 "On Invalidation of Certain Resolutions of the Cabinet of Ministers of Ukraine" of 28 May 2005 had 
cancelled the provisions of Resolution No. 700, ther eby abolishing minimum price measures applied 
to domestically-produced and imported spirits.  He confirmed that by the date of accession, the 
pricing policy applying to bitter aromatic beverages and spirits would be brough t into conformity with 
GATT Article III [by eliminating the minimum price] [by eliminating the application of the minimum price to the imported goods].  He added that minimu m prices were applied ne ither on bitter aromatic 
beverages (HS code 21.0390.30.00), nor on alcoho lic beverages falling within HS categories 2203-
2207, i.e. beer, wines, fermented beverages or unde natured ethyl alcohol (alc oholic strength of 80 per 
cent or more) or denatured ethy l alcohol and other spirits.   
48. A Member held the view that the minimum price regulation on domes tic beet and refined 
sugar, maintained in parallel with restrictions on imported raw cane sugar, c onstituted a subsidy to the 
domestic production of beet sugar a nd refining of local beet sugar in Ukraine, and contravened 
Article III:4 of the GATT 1994 by according consider ably less favourable treatment to imported raw 
sugar relative to its domestic equiva lent (beet sugar).  This Member also sought specific information 
on Ukraine's sugar pricing arra ngements, negotiated on preferential terms in the context of 
international agreements.  This Member requested  Ukraine to acknowledge the WTO inconsistencies 
of its minimum price regulations in relati on to sugar and agree to remove them.   
49. In reply, the representative of Ukraine said that  minimum price regulations for sugar beet and 
refined beet sugar (support prices) had been intr oduced in 1999 by Law No. 758 "On State Regulation 
of Sugar Production and Sale" of 17 June 1999.  W ith regard to sugar beet, the mandatory minimum 
purchase price was defined by the minimum price established at the time that sale/purchase agreements for sugar beet were signed, in fulfilm ent of processors' productio n quotas for refined sugar 
– A quota for the domestic market exclusively; and B quota for exports under international contracts.  
Concerning refined (beet) sugar, the mandatory minimum purchase price was defined by the 
minimum price established at the time that sale/purch ase agreements for refined sugar were signed in 
fulfilment of the A quota.  Selling (or purchasing) s ugar at below the minimum price, or in excess of 
the established quota for the domestic market, was not prohibited.  However, sugar producers were 
liable to pay a fine in the amount of two times the cost of sugar sold in violation of the established 
procedure.  The Cabinet of Ministers designated specific authorities to enforce the collection of fines.  
The relevant authorities made a motion and the cour ts issued a decision approving the collection of 
fees.  These requirements were enforceable throughout the entire territory of Ukraine.  He stated that, 
in his opinion, minimum prices were administered in accordance with the provisions of Annex 3 of 
the Agreement on Agriculture.  Since 2000, no ad ministrative prices for refined sugar had been 
applied by means of official intervention.  Impor ted refined sugar, as well as refined sugar produced  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 17 
 
 
 from raw (cane) sugar imported into Ukraine, were  sold domestically at prices determined by the 
market.  The volumes of imported refined sugar a nd domestically-refined impor ted raw sugar were, in 
his view, insignificant relative to domestic producti on, especially given the seasonal nature of raw 
cane sugar imports.  Therefore, im ports could not influence the domestic market price level.  He 
confirmed that imported refined sugar was not s ubject to mandatory minimum price requirements 
applicable to domestic sugar and that Ukraine impo sed no import restrictions or restrictions of any 
kind on the internal purchase/sale of imported refined s ugar.  In addition, he stated that the Law "On 
State Regulation of Sugar Production and Sale" did not  contain a "mandatory" price requirement and, 
therefore, the term "mandatory minimum price" w as not appropriate.  He added that he did not 
recognize any inconsistency with Article III:4 nor with Article III:5 of the GATT 1994.  He 
acknowledged that the minimum pricing of sugar in creased the profitability of domestic sugar beet 
production, but held the opinion that the system complied with the provisions on domestic support 
under Article 21.1, Article 6 and Annex 3 of the Agreement on Agriculture.  He recognized that, as 
for most governmental policy measures applicable  to domestic and imported goods, such domestic 
policy measures – to the extent that these affected prices – could have an impact on the total amount 
of charges levied at the border.  However, he str essed that, as minimum prices were not applied to 
imported raw cane sugar, these had no direct effect on charges levied at the border.  Asked specifically about minimum import prices for raw cane  sugar, he confirmed that Ukraine had never 
maintained any such regime.  As for sugar pric ing arrangements in the context of international 
agreements signed by Ukraine, he said that sugar and sugar products listed in Table 6(c) had been 
excluded from the free trad e regime with the Russian Federati on, Belarus, Georgia and Moldova.  
Ukraine had not been involved in any internati onal trade agreements on the export of sugar since 
1996.  Table 6(a) provides information on imports  and domestic production of  refined sugar for 2002-
2004 and Table 6(b) contains information on the vo lumes of refined sugar imports in 2003-2004.  
Information (data series) on actual prices for refined sugar and sugar beet could be obtained, against 
payment, from www.ukrsugar.kiev.ua and www.agroperspectiva.com.   
Table 6(a): Domestic refined sugar producti on and imports of refined sugar, 2002-2004
 
Thousand tons, calendar years 
Indicators 2002 2003 2004 
Beet sugar production 1,430 1,452 1,792 
White sugar import 59 79 65 
Sugar refined from imported cane for internal consumption, 
Volumes consumed in Ukraine, thousand tons - 365 120 
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 18  
 
 Table 6(b): Imports of white sugar during th e period 1 September 2003 – 31 August 2004
 
2003 2004 
Country Sept Oct Nov Dec Jan Feb March April May June July August Market 
Year 
2003/2004 
Georgia 3,100 1,800 3,900 3,363 1,300   2,500     15,963 
Lithuania       11,700 3,600 2,900 5,100 2,500  25,800 
Kazakhstan  100   1,000  1,500 1,500 300  1,000  5,400 
Poland   875 4,573 300 3000 4,500      13,248 
Others   7 11         18 
Total 3,100 1,900 4,782 7,947 2,600 3000 17,700 7,600 3,200 5,100 3,500 0 60,429 
Note: Average unit import price for refined sugar ( с.i.f. basis) for the 2003/04 marketing year : Georgia – US$ 350 per ton; Kazakhstan – 
US$348 per ton; Lithuania – US$249 per ton; Po land – US$ 230 per ton  (general conditions applied, i.e. importers paid an impor t 
duty of €300 per ton and VAT).    Source: Derzhkomstat. 
 
Table 6(c): Exclusion of sugar and sugar products  from the free trade regime with CIS countries   
HS Code Product Legal basis 
Georgia 
1701  Sugar  Resolution of CMU No. 473 of April 14, 2004 “On 
temporary exclusion of sugar and sugar syrup from free 
trade regime with Georgia and Russia” 
1702 19 00 00, 1702 30 59 00, 1702 30 
99 00, 1702 40 90 00, 1702 60 95 00, 1702 90 71 00, 1702 90 79 00, 1702 90 
99 00, 2106 90 20 00, 2106 90 59 00, 
2106 90 99 00 Sugar syrup  Resolution of CMU No. 473 of April 14, 2004 “On 
temporary exclusion of sugar and sugar syrup from free trade regime with Georgia and Russia” 
Russian Federation 
1701  Sugar  Protocol to “Agreemen t between Government of Ukraine 
and Government of the Russian Federation on Free Trade 
of June 24, 1993”, signed in Kyiv, November 14, 1997 
1702 19 00 00, 1702 30 59 00, 1702 30 99 00, 1702 40 90 00, 1702 60 95 00, 
1702 90 71 00, 1702 90 79 00, 1702 90 
99 00, 2106 90 20 00, 2106 90 59 00, 
2106 90 99 00 Sugar syrup Resolution of CMU No. 473 of April 14, 2004 “On 
temporary exclusion of sugar and sugar syrup from free 
trade regime with Georgia and Russia” 
Republic of Moldova 
1209 11 00 00 Sugar beet seed Resolution of CMU No. 456 of April 14, 2004 “On 
temporary exclusion of sugar beet seed from free trade 
regime with Republic of Moldova” 
1701 Sugar Resolution of CMU No. 344 March 14, 2002 “On 
temporary exclusion of sugar from free trade regime with 
Republic of Moldova” 
1702 19 00 00, 1702 30 59 00, 1702 30 
99 00, 1702 40 90 00, 1702 60 95 00, 
1702 90 71 00, 1702 90 79 00, 1702 90 99 00, 2106  90 20 00, 2106 90 59 00, 
2106 90 99 00 Sugar syrup Resolution of CMU No. 344 March 14, 2002 “On 
temporary exclusion of sugar from free trade regime with 
Republic of Moldova” 
Belarus 
1701 Sugar Resolution of CMU No. 1304 October 10, 2001 “On 
temporary exclusion of sugar from free trade regime with 
Republic of Belorussia” 
1702 19 00 00, 1702 30 59 00, 1702 30 99 00, 1702 40  90 00, 1702 60 95 00, 
1702 90 71 00, 1702 90 79 00, 1702 90 
99 00, 2106  90 20 00, 2106 90 59 00, 
2106 90 99 00 Sugar syrup Resolution of CMU No. 1304 October 10, 2001 “On 
temporary exclusion of sugar from free trade regime with 
Republic of Belorussia” 
 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 19 
 
 
 50. In response to specific questions raised by a Member, the representative of Ukraine confirmed 
that prior to 2000, sugar support was provided by administered prices for refined sugar applied 
through official interventions.  From 2000 onwards , sugar support was provided by the [mandatory] 
minimum sale prices [(an administered price in terms of the provisions of Annex 3 of the Agreement of Agriculture)] for domestic refined sugar of beet  origin within the limits of the A quota.  He 
confirmed that a sugar owner could be fined for breaching the requirement, pursuant to Article 9 of 
Law No. 758 "On the State Regulation of Sugar Production and Sale of 17 June 1999, for selling 
domestic refined sugar of beet origin produced under the A Quota at or below the [mandatory] 
minimum sale price.   The fine was twice the leve l of the minimum price for the quantities sold below 
the level of minimum sale price.  He also c onfirmed that the [mandatory minimum sale price 
requirement] [minimum prices] app lied to domestic refined sugar of beet origin produced under the A 
Quota did not apply to imported refined sugar or  to domestic sugar refined from imported raw cane 
sugar and that, accordingly, in this respect the measure was consistent with the requirements of 
Article III:4 of the GATT 1994.  
51. A Member enquired about some of the other pr ice measures enumerated in Table 4 – namely 
glass, and precious metals and stones.  The represen tative of Ukraine replied that price measures 
(pledged prices) on glass ware of HS Chapter 70 did not  apply to imported produc ts.  Accordingly, in 
this respect these measures were consistent with the requirements of Article III:4 of GATT 1994.  As 
for precious metals and stones, he noted that th e State regulation of prices had been revoked by 
Resolution of the Cabinet of Ministers No. 974 of 18 July 2004. 
52. Some Members  cited several recent examples of what  they considered increased State 
intervention in pricing.  Thus, in November 2003, the Government of Ukraine had signed an 
agreement with chemical plants obliging the pro ducers to sell fertilizer to farmers below market 
prices.  On 1 March 2004, the Government and repr esentatives of the largest metallurgical plants had 
signed a Memorandum whereby the metal producers would sell up to 18 per cent of their production 
at a reduced price in the domestic market, allowi ng the remaining 82 per cent to be exported.  The 
Cabinet of Ministers had signed a similar documen t with plants mining iron ore works, coke and 
ferro-alloys and supplies of fire-resistant mate rials on 3 March 2004, whereby the enterprises had 
agreed to reduce prices, but only for the volumes ne cessary for metal producers to satisfy the internal 
demand.  On 31 March 2004, the Government ha d established a commission on pricing issues in the 
metal industry.  As these price measures had not b een included in Table 4, the representative of 
Ukraine was invited to update the Working Pa rty on the state of play for these products.  WT/ACC/SPEC/UKR/5/Rev.3 
Page 20  
 
 53. The representative of Ukraine replied that the c ited measures had not been included in Table 4 
as these were short-term measures designed to protect  the domestic market against external shocks 
caused by rising prices in world markets.  The fer tilizer agreement had been applied for the first six 
months of 2004, and measures affecting the mining and metallurgical industries had been in effect 
from 1 April to 1 September 2004.  The commission on pricing issues in the metal industry had been dissolved on 1 September 2004 and the pricing arrangements were no longer in effect.  No internal or 
external price regulations applied to ferro -alloys, fire-clays, iron ores and coke.   
54. Specifically concerning the determination of prices for industrial users of electricity, he said 
that these were established by energy distribution co mpanies in accordance with the "Terms and Rules 
for Effectuation of Entrepreneurial Activity on Dist ribution of Electricity under the Regulated Tariff" 
approved by the National Commission for Regula tion of Electricity, Resolution No. 15/1 of 
13 June 1996.  Tariffs were unified for all cons umers, according to voltage class and corrected for 
power losses during transmission, within the territory  of the energy supplier.  Additional detail on the 
method used and an example of the tariff computation is provided in Table 7.  
55. Asked about price (tariff) controls in the b asic telecommunications sector, the representative 
of Ukraine stated that tariffs on telecommunicati on services were set independently by operators and 
providers, except for tariffs on nation-wide services,  which were subject to State regulation carried 
out by the National Commission for Regulation of Communications.  The Commission had discharged its powers on 1 January 2005. 
56. In reply to a specific question, the representa tive of Ukraine said that no indicative import 
prices for meat had been introduced.  
57. Some Members noted that the new Law "On State Support of Agriculture in Ukraine" 
contained minimum price provisions that could c ontravene Article III:9 of GATT 1994 if applied to 
imports, and asked Ukraine to confirm that it intended  to repeal these provisions prior to the date of 
accession.  A Member requested Ukraine to notify the completion of the process of repeal prior to the 
adoption of the Working Party Report, refrain from applying these provisions prior to repeal, commit 
to not re-enact these provisions through any law or legal act before or after accession, and commit to 
not seek recourse to measures of this kind after accession.  This Member asked Ukraine to clarify 
whether minimum/maximum purchase prices had been applied to imports or exports of any product 
pursuant to the provisions of this Law.  Ukraine was requested to provide advice of all legislative 
provisions providing a framework for the app lication of minimum/maximum purchase price 
requirements.   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 21 
 
 
 58. The representative of Ukraine replied that th e Law "On State Support of Agriculture in 
Ukraine" did not provide for the application of  mandatory minimum purchase prices on imported 
goods.  Minimum purchase prices were used rather as an  indicator for triggering market intervention.  
Buyers or sellers would not be obliged to buy or se ll at the minimum price, given that the sole means 
of influencing the price was intervention purchases a nd sales.  Pursuant to Article 8 of the Law, 
minimum and maximum purchase prices could only be a pplied to imports or exports temporarily if 
the Antimonopoly Committee concluded that the comp etitive operation of the market was threatened 
and the Cabinet of Ministers endorsed this finding.  He emphasized that this provisional measure was 
aimed at preventing, or putting an end to, speculative or collusive pricing behaviour in the agricultural 
sector, in cases where standard State intervention pr ocedures were ineffective.  The purpose of this 
policy was to provide State support to domestic agricultural producers by guaranteeing that a 
minimum amount of their products was purchased.  He confirmed that the provisions of the Law "On 
State Support of Agriculture in Ukraine" that could trigger market interventi ons were distinct from, 
and unrelated to, the provisions which related to minimum/maximum purchase prices applied to imports and exports contained in Artic le 8 of this Law.  He also confirmed that, so far, Ukraine had 
neither applied the Law's provisions allowing for the triggering of market intervention aimed at 
supporting domestic producers, nor the provisions for minimum/maximum purchase prices applicable 
to imports or exports of any pr oduct (Article 8).  He stated that Ukraine did not apply minimum 
import prices to agricultural products and would not do so in the future.   
59. [The representative of Ukraine confirmed that from the date of accession, the Government of 
Ukraine would apply price control measures in a WT O-consistent fashion, and take account of the 
interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994 and in 
Article VIII of the General Agreement on Trade in Services (GATS).  [He confirmed that Ukraine did 
not apply minimum import prices to agricultural prod ucts, including raw cane sugar, and would not do 
so in the future.]  [He confirmed that Ukrain e committed to not apply mandatory minimum price 
requirements to any imported product.]  He also confirmed that Ukraine published notices of the 
goods and services subject to State price controls an d would continue to do so after accession.  The 
Working Party took note of these commitments.]   
- Competition Policy 
60. The representative of Ukraine said that the principle that the State should encourage 
competition, prevent the abuse of monopoly positions , and combat illegal restrictions on competition 
and unfair competition had been laid down in th e 1996 Constitution as well as the Law "On the WT/ACC/SPEC/UKR/5/Rev.3 
Page 22  
 
 Protection of Economic Competition" No. 2210-III  of 11 December 2001, and the Law "On the 
Protection from Unfair Competition" No. 236/96 of 7 June 1996.   
61. The monopolization of markets and potential abu se of dominant positions had been addressed 
in Ukraine's privatization programmes, and many la rge enterprises had been reorganized, restructured, 
and split prior to privatization.  Central and local au thorities monitored, in particular, the formation of 
prices, unauthorized tax concessions and other privileg es granted, and restrictions on the movement of 
goods within Ukraine.  Natural monopolies within en ergy and communications were subject to State 
regulation.  Law No. 1280-IV "On Telecommuni cations" of 18 November 2003 provided the 
possibility for any natural and legal person reside nt in Ukraine to operate, service or own 
telecommunications networks. 
62. An Antimonopoly Committee had been establis hed to implement Ukraine's competition 
legislation.  The Antimonopoly Committee contribute d to the formulation and implementation of 
Ukraine's competition policy, including the monito ring of compliance with competition legislation 
based on equality of legal rights among business entities and protection of the interests of consumers; 
monitoring of market concentration, co-operati on among enterprises and the pricing of goods and 
services produced or distributed by natural monopolies; as well as the promotion of fair competition. 
63. The regulation of natural monopolies was the responsibility of the National Commissions for 
Regulation of Natural Monopolies Entities.  The ma in task of the National Commissions was to 
formulate a price policy for the natural monopolies in  their respective area.  At present, a National 
Electricity Regulatory Commission, a National Co mmission for Regulation of Communications, and a 
State Committee on Housing and Communal Services ha d been established.  The Head and Members 
of these Commissions were appointed by the President, upon the recommendation of the Prime Minister.   
64. He added that Article 1 of the Law "On Natural Monopolies" No. 1682- ІІІ of 20 April 2000 
defined a natural monopoly as a market character ized by the absence of competition due to 
proprietary technology and/or economies of scale in  the production of a good or service with no close 
substitutes.  In addition, Article 5 of the Law specified as natural monopoly activity pipeline 
transportation of oil and oil prod ucts, natural gas and petroleum gases, and other substances; the 
distribution of natural gas and petroleum gases; th e transmission and distribution of electric energy; 
railway services; air traffic control; centralized suppl y of heating, water and the drainage system; and 
the rendering of specialized services by transport termin als, ports and airports.  He confirmed that this 
list was exhaustive.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 23 
 
 
 65. Asked about the existence of a timetable fo r the dissolution of natural monopolies, the 
representative of Ukraine replied that "The St ate Program for Reforming and Development of 
Utilities' Economy in 2005-2010" ha d been approved by Law No. 1869 -IV on 24 June 2004.  The 
Program foresaw the introduction of an efficient syst em of State regulation of the activities of natural 
monopolies in the area of water supply and heating,  as well as further dissolution of monopolies 
operating in the utilities sector through the creation of a competitive environment in the market for 
utility services.   
66. A Member expressed concerns that Ukrainian le gislation on competition still appeared to be 
somewhat patchy and enquired whether Ukraine in tended to introduce a full-fledged legislation on 
competition.  In reply, the representative of Uk raine said that Law No. 2210-III of 11 January 2001 
covered all issues relevant to competition, includ ing merger controls, prohibition of cartels and 
monitoring of the compliance of administered  prices with the competition legislation. 
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
67. The representative of Ukraine said that the Repub lic of Ukraine was a unitary State and the 
Autonomous Republic of Crimea thus  formed an integral part of Ukraine.  The Constitution of 
28 June 1996 proclaimed Ukraine a democratic Stat e, with State power divided among the legislative, 
executive and judicial branches of government (Article 6).   
68. Legislative power was vested in Ukraine's Parliament, the Supreme Rada, made up of 
450 deputies elected for four-year terms.  Article  85 of the Constitution established the principal 
functions of the Supreme Rada, notably to prom ulgate legislation, a pprove the State budget, 
determine the main directions of foreign and domestic policy, approve economic policy programmes 
and lists of State property not subject to priv atization, and to estab lish the basic rules for 
nationalization of property.  The Supreme Rada had exclusive powers to determine the basic rules for 
the exploitation of Ukraine's natural resources, its  exclusive economic zone, continental shelf and 
outer space; the organization and use of Ukrain e's energy, transportation and communications 
systems; the protection of property and entrepre neurship; and policies in the areas of antimonopoly 
and competition, foreign relations and foreign eco nomic activities, and customs.  In addition to 
promulgating the State budget, the Supreme Rada established the budgeting procedure, the taxation 
system, the rules for Ukraine's financial and money markets, Ukraine's national debt in foreign and 
domestic currency, and the issue and circulation of State securities.   
69. Article 113 of the Constitution stipulated th at the highest body of  executive government 
would be the Cabinet of Ministers headed by the Prime Minister, appointed by the President with the WT/ACC/SPEC/UKR/5/Rev.3 
Page 24  
 
 consent of more than half the constitutional numbe r of members of the Supreme Rada.  The Cabinet 
of Ministers - comprising the Prime Minister, the First Vice Prime Minister, three Vice Prime 
Ministers, and Ministers - directed and coordinated the activities of 17 Ministries and more than 
40 central bodies of executive government, established in accordance with the Decree of the President 
"On Changes in the Structure of Central Government  Authorities" No. 1573/99 of 15 December 1999.  
The Cabinet of Ministers was responsible fo r the development of draft budget laws and 
implementation of the State budget; finance and taxati on policy; investment; pricing policy; as well as 
the management of public property.  The Cabine t of Ministers also supervised foreign economic 
activities and Ukraine's Customs.   
70. Section XI of the Constitution and the Law "On Local Self-Government" No. 280/97 of 
21 May 1997 delegated extensive executive functions to local self-government institutions, and local 
State administrations had been established in each  rayon, oblast, and in the cities of Kiev and 
Sevastopol.  The Heads of local administrations were  appointed by the Cabinet of Ministers with the 
approval of the President pursuant to Article 118 of  the Constitution, and were responsible towards 
the superior executive authorities.  Only the Pr esident could dismiss the heads of local State 
administrations.  These administrations were charge d with the implementation of State and regional 
social, economic, environmental and cultural development programmes, as well as the preparation and 
implementation of their local budgets.  However, local governments were financially dependent on 
the executive authorities as budget revenue largely cons isted of national taxes collected within their 
territories and subsidies from the national budget.  Th e determination and collection of local taxes and 
fees was implemented within ceiling rates set by la w.  The Law "On Local Self-Government" did not 
specifically address the issue of subsidies or r estrictions on the movements of goods.  Local 
authorities had been delegated powers with respect to the administration and supervision of border 
trade and coastal commerce, the functioning and opera tion of customs agencies within their territories, 
and, in accordance with assigned responsibilities,  ensuring the implementation of Ukraine's 
international commitments.   
71. The representative of Ukraine confirmed th at sub-central entities had no autonomous 
authority over issues of subsidies, taxation, tr ade policy or any other measures covered by WTO 
provisions.  He confirmed that the provisions of the WTO Agreement, including Ukraine's Protocol of 
Accession, shall be applied uniformly throughout it s customs territory and other territories under its 
control, including in regions engaging in border trad e or frontier traffic, special economic zones, and 
other areas where special regimes for tariffs, taxes and regulations are established.  He added that 
when apprized of a situation where WTO provisions were not being applied or  were applied in a non- WT/ACC/SPEC/UKR/5/Rev.3 
 Page 25 
 
 
 uniform manner, central authorities would act to enforce WTO provisions without requiring affected 
parties to petition through the courts.  The Working Party took note of these commitments. 
[The representative of Ukraine confirmed that the provisions of the WTO Agreement should be 
applied uniformly throughout the Ukrainian customs territory, including in regions engaging in border 
trade or frontier traffic, special economic zones,  and other areas where special regimes for tariffs, 
taxes and regulations were established.  He adde d that, when informed of a situation where WTO 
provisions were not being applied or were applie d in a non-uniform manner, central authorities would 
act to enforce WTO provisions without requiring a ffected parties to petition through the courts.] 
72. The judiciary comprised the Constitutional Court a nd courts of general jurisdiction, i.e. local 
courts, appellate courts, higher speci alized courts, and the Supreme Court of Ukraine.  Local general 
courts - established at the level of districts, city di stricts, cities and united city and district courts, as 
well as the military courts of garrisons - tr ied criminal and civil cases as well as (minor) 
administrative offence cases pursuant to paragraph 2 of Article 22 of the Law "On Judiciary in Ukraine" No. 3018-III of 7 February 2002.  Local  economic courts - the economic courts of the 
Autonomous Republic of Crimea, oblasts, Kiev and Sevastopol - tried cases arising from economic 
legal relations and other cases assigned to their juri sdiction by procedural law.  Local administrative 
courts were specialized courts, established at the level of regions (okrug), which tried administrative 
cases connected with legal relations in public (s tate) and local governance (cases of administrative 
jurisdiction), except for cases of  administrative jurisdiction related to military governance, which 
were tried by the military courts.  As far as WT O-related matters were concerned, administrative 
courts dealt with violations of  trade-related payments procedures and violations in the area of 
government export controls.  Appella te courts, which included the appe llate courts of oblasts, Kiev, 
Sevastopol, the Autonomous Republic of Crimea's appe llate court, the appellate courts of military 
regions, the appellate court of Uk raine's Navy, and the Appellate C ourt of Ukraine reviewed appeals 
in accordance with procedural law and tried cases, speci fied by law, as courts of first instance.  The 
higher specialized courts (including the Higher Econom ic Court and the Higher Administrative Court) 
reviewed, by cassation, cases of the appropriate juri sdiction and other cases as provided by procedural 
law.  The Supreme Court of Ukraine, the high est judicial body among the courts of overall 
jurisdiction, reviewed (by cassation) the judgments  of the general courts in cases assigned to its 
jurisdiction by procedural law.   
73. A system of arbitration had been established pur suant to the Law "On the Arbitration Court" 
No. 1142-XII of 4 June 1991.  However, the 1991 Law had been ineffective since 1 June 2002 in WT/ACC/SPEC/UKR/5/Rev.3 
Page 26  
 
 accordance with Chapter VII (Final and Transiti onal Provisions) of the Law "On Judiciary in 
Ukraine" No. 3018-III of 7 February 2002.   
74. Concerning the status of international trea ties, including the WTO Agreements, in the 
hierarchy of domestic legislation, the representative of  Ukraine said that international treaties in force 
were part of the national legislation of Ukraine pur suant to Article 9 of the Constitution.  Moreover, 
Article 17 of the Law "On International Treaties of  Ukraine" provided that international treaties 
concluded and duly ratified in the form of a law we re part of Ukraine's legislation and would be 
applied pursuant to the procedures specified for provisions of national legislation.  The WTO 
Agreements would accordingly become part of th e domestic legislation upon Ukraine's accession to 
the WTO.  Should an international treaty ratified by  Ukraine and concluded in  the form of a law set 
out rules other than the rules estab lished by Ukrainian law, then the rules of the international treaty 
would prevail.   
75. As for the right of appeal, the representativ e of Ukraine said that Article 55 of the 
Constitution guaranteed citizens the right to challenge in court the decisions, actions or omissions of 
any body of State power or local self-government, its  officials and officers.  Complaints against 
decisions of agencies and officials could be addr essed to higher-level bodies, regulating agencies or 
superior officials with the administration.  Shou ld the outcome be unsatisfactory, the complainant 
could lodge a case with the local commercial court,  i.e. the commercial courts of the Autonomous 
Republic of Crimea, the provincial (oblast) commerci al courts, or the city courts in Kyiv and 
Sevastopol pursuant to the Law "On Judiciary in Ukraine", Articles 21 (Part 2) and 22 (Part 3).  
Commercial courts were specialized courts, functio nally distinct from administrative courts, that 
heard cases arising from commercial legal disputes between business entities in the areas of trade in 
goods, services and the protection of intellectual prope rty rights.  Since March 2003, specialized court 
chambers (collegiums), operating within the commerc ial courts framework, were being set up to hear 
cases related to the protection of intellectual prope rty rights – namely industr ial property, copyright 
and related rights.  However, as with all cases that were heard in commercial courts, the specialized chambers on intellectual property had the authorit y to try cases arising solely as a result of legal 
disputes between business entities.  Decisions of th e local commercial courts could be challenged 
before the commercial court of appeal in the respecti ve appellate district and eventually in the Higher 
Commercial Court, whose decisions were final an d binding.  Having exhaus ted all domestic legal 
remedies, appeals could also be brought before in ternational judicial institutions or bodies having 
Ukraine as a member or participant.  He confirmed that administrative decisions related to areas such 
as TBT, SPS, intellectual property rights, licensing, the payment of fees, etc. could be appealed to the 
commercial courts.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 27 
 
 
 76. The Code on Administrative Violations provide d the right of appeal to the person against 
whom the decision had been taken, or to an inju red party.  Pursuant to Article 288 of the Code, 
(i) decisions of an administrative commission coul d be appealed to the executive committee of the 
competent Rada, or to the rayon, municipal district , city or inter-district court, whose decision would 
be final; (ii) decisions of the executive committee of a village, town or city Rada could be appealed to 
the applicable Rada or to the rayon, municipal dist rict, city or inter-district court, whose decision 
would be final; and (iii) administ rative sanctions imposed by other governmental authorities (and their  
officers) could be appealed to the higher governmental authority (or high-ranking officer) or to the rayon, municipal district, city or inter-district c ourt.  Court decisions in cases involving administrative 
violations were final and could not be appealed except as otherwise provided by the laws.  Appeals 
were lodged with the officer or authority having take n the decision, and these were obliged to transfer 
the complaint, together with the case records, to the authority (or officer) empowered to hear it within 
three days.  The resolution in a case involving an ad ministrative violation could also be protested by 
the prosecutor according to Article 290 of the Code.  Fees for the filing of lawsuits, appeals, cassation 
pleas, petitions and the like had been established pursuant to Decree No. 7-93 of the Cabinet of 
Ministers "On State Duties" of 21 January 1993.  
77. The representative of Ukraine confirmed that fro m the date of accession Ukraine's laws would 
provide for the right to appeal administrative ru lings on matters subject to WTO provisions to an 
independent tribunal in conformity with WTO obliga tions including, but not limited to, Article X:3(b) 
of the GATT 1994.  The Working Party took note of this commitment. 
[The representative of Ukraine stated that, fro m the date of accession, Ukraine would implement 
Article X of the GATT 1994 and the other provisions of  the WTO Agreements related to the right of 
appeal.  The Working Party to ok note of these commitments.] 
IV. POLICIES AFFECTING TRADE IN GOODS - Trading Rights 
78. The representative of Ukraine said that the La w "On State Registration of Legal Entities and 
Natural Persons Engaged in Entrep reneurial Activity" of 15 May 20 03 provided for registration of 
business entities with the State Registrar, an offici al located at the executiv e committee of the city 
council or with the district authorities.  The Law ha d entered into force on 1 July 2004.  Legal entities 
and natural persons engaged in entr epreneurial activities, including foreigners, were recorded in the 
Registry of Legal Entities and Natural Persons Entr epreneurs.  The Law required the registration of 
legal entities to be effected within three working da ys of the receipt of the documents requesting State WT/ACC/SPEC/UKR/5/Rev.3 
Page 28  
 
 registration.  For natural persons the deadline w as two working days, and a registration certificate 
would be issued no later than on the following working day.  Foreign economic activity was not 
subject to any special registration requirements.  Th us, an applicant wishing to import, export and/or 
trade should specify the intended activity in the scope of business to be registered.   
79. In addition to the registration requirements, Uk raine applied a system of activity licensing  
(Table 8(a)) and a system of licensing on the right to  import (Table 8(b)).  Activity licensing applied 
for nearly 60 goods- and services-related activities ba sed on the Law "On Licensing of Certain Types 
of Economic Activity" No. 1775-III of 1 June 2000, as amended.  Accord ing to Article 2 of this Law, 
activities not specifically enumerated in its Article 9 were not subject to licensing.  The manufacturing and sale of ethyl spirit, cognac and fruit alcoho lic drinks and tobacco goods was regulated under 
separate legislation.  The representative of Ukraine did not envisage any reduction in the number of 
goods or services-related activities subject to licensing, as he considered activity licensing a 
regulatory measure maintained to attain legitimate objectives such as the protection of human, animal 
or plant life and health, the environment, public mo rals, national security, or  for prudential regulation 
of the financial sector.  In addition, the numbe r of goods- and services-related activities subject to 
licensing had been drastically reduced in recent years.  Detailed information on the scope and 
operation of the activity licensing system was provided in document WT/ACC/UKR/110/Add.2, Annex 6. 
80. The Supreme Rada determined the general dir ection of Ukraine's policy with respect to 
licensing, and approved amendments to the list of  activities subject to licensing based on proposals 
from the Cabinet of Ministers.  The Cabinet of  Ministers and designated licensing authorities (see 
Cabinet of Ministers' Resolution No. 1698 "On the A pproval of the List of Licensing Authorities" of 
14 November 2000) were responsible  for the implementation and further development of the licensing 
regime.  Economic agents approached the licensing authority with duly completed application forms 
and other required documentation.  An exhaustive list of documentation and information requirements 
is reproduced in Table 8(d).  Licenses, issued against payment of UAH 340 (US$ 64), were normally 
valid for five years (Cabinet of Ministers' Re solution No. 1755 "On Validity of the Licence for 
Specific Types of Economic Activity and Fee for its Issuance" of 29 November 2000).  Incomplete or 
incorrect applications would be refused.  However,  such applications could be resubmitted after 
correction or completion, and minor errors would in any case not cause the application to be rejected or lead to the imposition of penalties.  The reasons  for denial of a licence were communicated to the 
applicant in writing.  Generally, all activity li cences for importation could be obtained within ten 
days.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 29 
 
 
 81. The legal basis for the regulation of productio n and trade in alcohol and tobacco goods 
included the Law "On State Regulation of the Pr oduction and Trade in Ethyl, Cognac and Fruit 
Spirits, Alcoholic Beverages and Tobacco Goods" No. 481 of 19 December 1995, with changes and 
amendments, and Resolution No. 493 of the Cabi net of Ministers "On Provisional Procedure for 
Issuance of Licenses to Import and Export Ethyl,  Cognac and Fruit Spirits, Alcoholic Beverages and 
Tobacco Goods" of 13 May 1996.  The Ministry of Economy, acting upon the consent of the tax 
authorities, issued separ ate licenses for importing and exporting operations.  The right to be the 
importer of record was not linked to domestic i nvestment.  Licences (for th e production and trade in 
alcohol and tobacco products) were generally ava ilable to all economic agents.  Importers, producers 
and distributors of alcohol beverages and tobacco products were only required to obtain a licence for 
the activity they were engaged in.  No additiona l import licence was required.  However, economic 
agents engaged in import/export of ethyl alcohol, cognac spirits and fruit spirits were required to 
obtain a licence on the right to import/export.  These licenses were issued only to State-owned enterprises or to "specialized enterprises" (residents) specifically approved by the Cabinet of 
Ministers.  In the case of cognac spirits, "speciali zed enterprises" referred to  enterprises possessing the 
necessary facilities, equipment and expertise for th e making of cognac spirits.  Foreign enterprises 
would not be allowed to import or export cognac spirits.  Licences, issued by the Ministry of Economy within ten days of receipt of the require d documentation (stipulated in Article 15 of Law 
No. 481/95), were valid for five years agains t payment of an annual fee of UAH 250,000 (US$ 
47,000) for the importation of alcoholic bevera ges and tobacco products; UAH 170,000 (US$ 32,000) 
for the importation of cognac spirits; UAH 85,000 (US$  16,000) for the exportation of cognac spirits; 
and UAH 3,000 (US$ 560) for the exportation of other alcoholic beverages and tobacco products.  He 
considered the relatively high annual fee of UAH 250,000 (US$ 47,000) for the importation of alcoholic beverages and tobacco products to be jus tifiable, as these products had a high profit margin 
and the licences were imposed on a non-discriminator y basis to both domestic and foreign producers 
and traders.  An enterprise holding a licence to manufacture, sell (wholesale) and export ethyl alcohol, 
cognac and fruit spirits would be exempt from the export licence fee for its own production of spirits 
sold abroad, but this provision was not applied at present as the fee was levied on such exporters.   
82. Some Members stated that Ukraine appeared to be using its activity licensing system to 
restrict the importation of alcohol in favour of domestic producers and distributors, which would be 
inconsistent with Article XI of the GATT 1994.  A Member noted that foreign enterprises were not 
allowed to import or export cognac spirits, even if they fulfilled the necessary criteria, and asked the 
representative of Ukraine to provide further justifica tion for this measure.  This Member noted that 
the licensing fees for alcoholic beverages and tobacco were excessive and did not reflect the cost of 
services rendered.  Ukraine was asked to bring its licensing fees for alcohol beverages and tobacco in WT/ACC/SPEC/UKR/5/Rev.3 
Page 30  
 
 compliance with Article VIII of the GATT 1994.  Another Member sought the elimination of all 
licenses on the right to import/export listed in Table 8(b) by the date of accession.   
83. The representative of Ukraine replied that spirits  had the potential to affect human health 
significantly.  The State exercised control over the production and distribution of such products, in an effort to prevent the use of falsified and low-qua lity products.  He added that Ukraine did not apply 
restrictions on alcoholic beverages, including on the importation of alc oholic products.  He stated that, 
by the date of accession, Law No. 481 of 19 December 1995 would be amended to bring licensing 
fees for alcohol beverages and tobacco in co mpliance with Article VIII of the GATT 1994. 
84. Concerning importation and exportation of optical media equipment and discs, he noted that 
the Ministry of Economy had established a procedur e for the issuance of ac tivity licences pursuant to 
its Order No. 244 of 8 August 2002, registered with  the Ministry of Justice of Ukraine, Order 
No. 704/6992, of 23 August 2002.  Access to the sp ecial identification codes (SID-codes) was a 
necessary requirement to obtain a licence, and the licence holder was also required to notify the 
Ministry of every consignment imported or exported.  In response to a specific question, he said that 
activity licensing for the importation of optical media equipment and discs, as well as for the 
importation of holographic protection elements, a nd cryptosystems and means for cryptographic 
protection (Table 8(a)) was required to ensure protection against deceptive practices and for the 
protection of intellectual property rights. 
85. A Member held the view that the activity li censing requirements mentioned in the preceding 
paragraph were not an appropriate basis for measur es to protect consumers against deceptive practices 
and for ensuring protection of intellectual property rights.  This Member sought the elimination of 
these activity licensing requirements by the date of  accession.  In response, the representative of 
Ukraine reiterated the need for such a measure for ensuring the effective enforcement of intellectual 
property rights. 
86. The representative of Ukraine said that impor tation (and exportation) of narcotics was 
governed by the Law "On Turnover of Narcotics,  Psychotropic Substances, Their Analogs and 
Precursors" No. 60/95-VR of 15 February 1995 and the Resolution of the Cabinet of Ministers "On the Approval of the Procedure for Issuance of Cert ificates to Import into Ukraine and to Export from 
Ukraine of Narcotics, Psychotropic Substances and Pr ecursors" of 3 February 1997.  Activities related 
to the import and export of narcotics were carried out by State enterprises or municipal enterprises 
provided that they had (i) the relevant activity licence; and (ii) an import/export certificate (for each separate transaction) issued by the Committee on Control Over Narco tics, which was attached to the 
Ministry of Health Protection, in agreement with th e Security Service of Ukraine.  In his view, these  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 31 
 
 
 enterprises were not State-trading enterprises as  they did not enjoy special or exclusive  privileges – in 
the meaning of Article XVII of GATT 1994 – in the ex ercise of which they influenced the level and 
direction of imports and exports.   
87. The representative of Ukraine said that licence a pplications for the production of medicines, 
and wholesale and retail trade in medicines were submitted to the State Service of Medicines and Articles of Medical Purpose.  Licence holders were required to observe the provisions of the 
Economic (Commercial) Code of Uk raine and the Law "On Ensuring of  Sanitary and Epidemiological 
Well-being of Population", as well as qualification a nd other special requirements stipulated in the 
licence.  Only medicines registered in Ukraine, and carrying a quality certificate issued by the manufacturer, were allowed in wholesale and retail trad e.  The registration of a medicine was valid for 
five years, subsequent use required re-registra tion.  Registration fees for medicines had been 
established by the Cabinet of Ministers through its Resolution No. 1422 "On the Approval of the 
Procedure for State Registration (Re-registration) of Medicines and Fees for State Registration (Re-registration) of a Medicine" of September 2000, as changed and amended by Resolution No. 678 of 
21 June 2001.  Registration fees amounted to € 1,0 00 for each medical form, € 100 for each next dose 
and € 100 for each next package of a medicine ; and 50 per cent of the mentioned fees for re-
registration.  For registration and re-registration of radioactive medicine, diagnostic means and simple 
or complex (halenic) preparations of plant medi cal raw materials the fees were half of those 
mentioned above.  Fees for registration and re-regi stration of medicine supplied in bulk, including 
medicine packed in Ukraine from bulk supply, amount ed to € 25 for each medical form and € 25 for 
each next package of a medicine; and for substan ces (active and auxiliary matters) the fee amounted 
to € 25 for each item.  In additio n to the activity licensing, wholesal e and retail trade outlets were 
subject to State accreditation, and individuals di rectly engaged in produc tion, wholesale and retail 
trade were required to possess the necessary professi onal qualifications.  He confirmed that no 
additional activity licence was required for the importation of medicines. 
88. Asked to detail the reasons for the differentia tion of registration fees for medicines, which 
could act as a restriction,  the representative of Uk raine said that the registration fees did not include 
the cost of pharmacological or additional exper tise, which was a financial matter between the 
applicant and the specializ ed institution performing the verificati on and analysis service.  Specialized 
institutions included the State Service for Medical Preparations and Products of Medical Designation, 
as well as the Pharmacopoeia Centre.  In his view, the relatively high level of the registration fee for 
medicines did not act as a trade barrier, as evidenced  by the steady increase of imports over the years 
2002-2004.  Asked specifically whether the registra tion fee corresponded to the approximate cost of WT/ACC/SPEC/UKR/5/Rev.3 
Page 32  
 
 services rendered, he said that, given the relevant technical support, Ukraine would consider reducing 
this fee along with improvements in laboratory equipment and infrastructure. 
89. Licensing of activities related to the productio n of pesticides and agro-chemicals, and 
wholesale and retail trade in such products, w as based on the Law "On Pesticides and Agro-
Chemicals" No. 86-95/VR of 2 March 1995, a joint Order of the State Comm ittee for the Issues of 
Regulatory Policy and Entrepreneurship and the Mini stry of Industry "On the Approval of Licensing 
Terms and Conditions for Carrying out Business Activities on Production of Pesticides and Agro-
Chemicals, Wholesale and Retail Trade in P esticides and Agro-Chemicals" No. 40/70 of 
22 February 2001, and the Law "On Amendments to Some Laws of Ukraine regarding Pesticides and 
Agricultural Chemicals" No. 1628-IV of 18 March 2004 .  The Ministry of Indu stry issued licences for 
the production, wholesale and retail trade in pesticid es and agro-chemicals against a fee of UAH 255.  
In addition, importation, manufacturing and marketi ng of pesticides and agro-chemicals required prior 
registration – valid for up to ten years – of the produc ts in Ukraine.  The fees for State registration and 
re-registration of pesticides and agrochemicals are enumerated in Table 9.  In exceptional 
circumstances, the State Interdepartmental Commis sion on the Issues of Testing and Registration of 
Plant Protection Means and Growth Regulators could issue an import and usage permit for 
unregistered pesticides and agro-chemicals, provided documentation could testify to their use in the 
country of origin.  He confirme d that no additional activity licence was required for the importation of 
pesticides and agro-chemicals. 
90. The representative of Ukraine confirmed that no restrictions existed on the right of individuals 
or firms to import and export goods, other than the requirements applicable to goods subject to 
activity licensing.   
91. [The representative of Ukraine said that from the date of accession the Government of 
Ukraine would ensure that its laws  and regulations relating to the ri ght to trade in goods and all fees, 
charges or taxes levied on such rights would be in full conformity with WTO obligations, including 
Articles VIII:I(a), XI:1, and III:2 and 4 of the GA TT 1994 and that it would implement such laws and 
regulations in full conformity with these obligat ions.  The Working Party took note of these 
commitments.]    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 33 
 
 
 A. IMPORT REGULATION 
- Ordinary customs duties  
92. The representative of Ukraine said that import du ties were established on the basis of the Law 
"On the Customs Tariff of Ukraine" No. 2371-III of  5 April 2001, as amended.  The Law set out the 
framework for the regulation of tariffs and reserved the right to make tariff changes exclusively for 
the Supreme Rada.  Imports from trading partne rs holding MFN status were assessed at the 
"privileged" (preferential) rate  of import duty, except in cases where duties were established in the 
context of a special preferential trade agreement.  Imports from other non-preferential sources were assessed at the "common" (full) rate of import duty.  The common rate of import duty, which could be 
up to 2-10 times higher than the privileged rate, was applied to goods originating from 81 countries, 
mostly developing countries.  Ukraine had no Generalized System of Preferences (GSP) scheme.  
Upon accession, Ukraine would apply the "privileged"  (MFN) rate of import duty to all goods 
originating from WTO Members, in accordance with  Article I of the GATT 1994.  The nomenclature 
in Ukraine's Customs Tariff reflected the Ukrain ian Foreign Economic Activity Classification of 
Goods, which was based on the 1996 version of the Harmonized System (HS) nomenclature.  Ukraine 
planned to switch to the 2002 version of the Ha rmonized System on 1 January 2006.  Asked to 
provide a concordance table for the conversion of  Ukraine's tariff commitments to HS 2002, the 
representative of Ukraine replied that Members woul d receive this table once the relevant Law had 
come into force. 
93. The current Customs Tariff comprised more than 11,000 tariff lines.  Most tariffs were levied 
at ad valorem  rates, but 1,655 tariff line items (15.02 %)  were subject to specific rates of duty.  
Further details on the current applied ta riffs are presented in Table 10.   
Table 10:  Import duties (privileged rates) levied on goods 
 
and other items imported into Ukraine's territory  
Ukrainian applied customs tariff 
Import duty rate (%) 0 0-5 5-10 10-15 15-20 20-25 More 
than 25 Specific 
Rate Total 
number of tariff lines 1, 842 3,890 1,984 654 362 336 294 1,655 11,017 
total number of lines (%) 16.72 35. 31 18.01 5.94 3.29 3.05 2.67 15.02 100 
The maximum of the import duty rate is: 
for items of groups 1-24: 50 % (of which 11.23 % are higher than the 25 % rate) 
for items of groups 25-97: 50 % (of which 0.07 % are higher than the 25 % rate) 
average arithmetic rate of the applied custom tariff  (%) 10.22     
average weighted rate of the applied custom tariff (%) 5.00     
 
94. A Member was concerned about the discrimin atory potential of product descriptions in 
Ukraine's tariff nomenclature based on geographical or igin.  This Member ask ed Ukraine to describe WT/ACC/SPEC/UKR/5/Rev.3 
Page 34  
 
 in detail the criteria used by Ukraine's customs authorities in deciding whether or not imported 
products fell to national tariff lines where the produc t coverage of the tariff lines was based on 
geographical origin.  Ukraine was also asked to pr ovide import statistics for tariff lines that included 
details on country of origin.  In  reply, the representative of Ukra ine said that customs authorities 
relied on the documents submitted by the importer, na mely the certificate of origin of goods.  He 
stated that the determination of country of orig in was based on criteria established by the Customs 
Code in accordance with international practice.  He  confirmed that tariffs in Ukraine's Schedule of 
Concessions and Commitments on Goods would be bound at the six-digit level for cheese and wines 
(HS Headings 0406 and 2204). 
95. A Member asked whether the staged reductions of the bound base rate of duties, envisaged in 
Ukraine's tariff offer, would be effected independe ntly from the date of Ukraine's accession to the 
WTO.  In reply, the representative of Ukraine c onfirmed that Ukraine committed not to change the 
staging of the tariff reductions, as indicated in its ta riff offer, i.e. the bound rate for a given year would 
come into effect on the condition that Ukra ine acquire WTO membership in that year. 
96. Ukraine undertook bilateral market access ne gotiations on goods with members of the 
Working Party.  The results of these negotiations are contained in the Schedule of Concessions and 
Commitments on Goods (document WT/ACC/UK R/.../Add.1 [to be completed]).   
- Other duties and charges levied on im ports but not on domestic production 
97. The representative of Ukraine said that imported petroleum products had been subject to a fee 
of €0.01 per kg – earmarked for the Pension Fund – levied at the time of customs clearance in 
accordance with Resolution No. 1460 of the Cabi net of Ministers of 18 September 1998 and Law 
No. 1344 of 27 November 2003.  The fee had been abolished pursuant to Cabinet of Ministers' 
Resolution No. 355 of 18 May 2005.   
98. The representative of Ukraine stated that the a pplication of "other duties and charges", other 
than the ordinary customs duties and fees and char ges for services rendered, would be in accordance 
with WTO provisions from the date of accession.  He  further confirmed that Ukraine would not list 
any "other duties and charges" in its Schedul e of Concessions and Commitments on Goods under 
Article II:(b) of the GATT 1994, binding such ch arges at "zero" from the date of accession.  The 
Working Party took note of this commitment.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 35 
 
 
 - Tariff rate quotas, tariff exemptions 
99. The representative of Ukraine said that the La w "On the Single Customs Tariff" provided for 
exemptions from duties, duty rate reductions, or the establishment of tariff rate quotas for the 
importation of goods and other items.  In addition, the Customs Tariff also specified tariff preferences 
for goods originating in countries which had formed a customs union or free trade area with Ukraine, 
as well as for border trade.  Detailed informati on specifying some 24 categories of duty exempt 
imports was provided in document WT/ACC/UK R/118, Annex 1 and included re-exports and 
temporary exports; damaged goods; cu rrency and securities; items for official and private use of 
organizations and officials enjoying duty-free priv ileges in accordance with in ternational agreements 
and Ukrainian law; goods imported for disaster relief; imports for priority innovation projects; specific imports in connection with production-sh aring contracts; goods for the production of 
ammunition and certain armoured combat vehicles and parts; materials for the publishing industry; 
materials, equipment and components for the constr uction of aircraft as well as for the shipbuilding 
industry; safety equipment and components for the coal mining industry; and pharmaceutical products and compounds not manufactured in Ukraine.   
100. A Member requested a detailed explanation from Ukraine concerning the provision to 
establish quotas for preferential importation of goods  and other items and, in particular, its 
consistency with GATT provisions in cluding those contained in Articles I, III, VIII, XI, XIII, and 
Article 4 of the Agreement on Agriculture. 
101. A Member noted that Ukraine had applied a tariff rate quota on one  product – sugar – in 
2003, and requested a detailed description of the tariff rate quota regime applied by Ukraine.   
102. In reply, the representative of Ukraine said th at Ukraine had opened a tariff rate quota for 
imports of raw cane sugar (HS Code 1701.11) of  125,000 tons until 15 September 2004 with a 
specific import duty of € 30 per ton pursuant to the Law "On State Budget For 2004".  This was a 
tariff rate quota with no quantitative restriction.  Ou t-of-quota imports were subject to 50 per cent 
import duty, minimum € 300 per ton.  There were no normative acts introducing tariff rate quotas for 
imports of raw cane sugar in 2005.  In addition, Law No. 1691 of 20 April 2004 authorized a tariff 
rate quota for clear glass bottles size 0.33-1.00 litre (HS Code 7010.91 21 00) for 2004-2005.  In-
quota imports were subject to zero duty, while 10 per cent import duty was levied on above-quota 
imports.  The laws authorizing tariff rate quotas fo r raw cane sugar and glass bottles were temporary.  
Further details on currently applied tariff rate quotas are provided in Tables 11(a) and 11(b).  
Table 11(c) contains data on the application of  tariff rate quotas for raw sugar during 1998-2004. WT/ACC/SPEC/UKR/5/Rev.3 
Page 36  
 
 Table 11(a):  Tariff rate quotas in Ukraine
 
Tariff Code Product 
Description Entity(ies) responsible 
for Applying the 
Measure Legislative Basis Measure Description and 
Purpose 
WTO justification or the 
Date of Elimination 
7010.91 21 00 ----- Bottles: 
- Of colourless 
glass 
 Cabinet of Ministries 
of Ukraine The Law of Ukraine "On 
Amendments to Customs 
Tariff of Ukraine, approved 
by the Law of Ukraine "on 
Customs Tariff of Ukraine"  
No. 1691 dated 20 April 2004  Not prohibited under 
WTO rules. 
 
This is an interim measure 
until the end of 2005 
 
Table 11(b):  Goods subject to tariff rate quotas under agreement with FYROM  
Names of products HS Code Amount of 
quota, metric 
tons 
Meat of sheep or goats, fresh, chilled or frozen: 0204  500  
- Fruits of the genus Capsicum or of the genus Pimenta: 0709 60  5,000  
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: 0712  500  
Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of 
dried fruits or nuts of this Chapter: 0813  200  
Pepper of the genus Piper; dried or crushed or ground fruits of the 
genus Capsicum or of the genus Pimenta: 0904  500  
Plants and parts of plants (including seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or 
powdered: 1211 90  500  
Sugar confectionery (including white chocolate), not containing cocoa: 1704  500  
Chocolate and other food preparations containing cocoa: 1806  500  
Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, co rn flakes); cereals (other  than maize (corn)) in 
grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise: 1904  500  
- Sweet biscuits; waffles and wafers: 1905 30  100  
Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid: 2001  6,000  
Tomatoes prepared or preserved otherwise than by vinegar or acetic 
acid: 2002  4,000  
Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading № 2006: 2005  3,000  
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut 
pastes, being cooked preparations, whether or not containing added sugar or other sweeting matter: 2007  100  
Fruit, nuts and other edible parts of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening 
matter or spirit, not elsewhere specified or included: 2008  500  
Fruit juices (including grape must) or vegetable juices, unfermented 
and not containing added spirit, whether or not containing added sugar or other sweetening matter: 2009  3,000,000* 
Sauces and preparations therefore; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard: 2103  3,000   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 37 
 
 
 Names of products HS Code Amount of 
quota, metric 
tons 
Wine of fresh grapes, including fortified wines; grape must other than 
that of heading № 2009: 2204  40,000,000*  
- Spirits obtained by distilling grape wine or grape marc:  2208 20  100,000*  
- - Other spirits and other spirituous beverages: 2208 90  100,000*  
Vinegar and substitutes for vinegar obtained from acetic acid: 2209 00  100,000*  
- Tobacco, not stemmed/stripped: 2401 10  10,000  
Note: In-quota quantities importe d duty free; MFN duty applied to quantities exceed ing the quota.  
 * In Litres  
Table 11(c):  Tariff rate quotas for the import of raw cane sugar in Ukraine (1998 – 2004)  
Year Established quota (tons) Actual imports (tons) 
1998 300,000 96,000 
1999 60,000 217,000 
2000 260,000 229,000 
2001 260,000 260,000 
2003 560,000 380,000 
2004 125,000 125,000 
 
103. The tariff rate quota for raw cane sugar was auct ioned.  The auctions were organized by 
authorized commodity exchanges under the superv ision of an Interdepartmental Committee.  The 
Minister of Economy and European Integration i ssued import licenses valid until 15 September of the 
current year to the successful bidders, and the St ate Customs Service reported the volume of licensed 
imports monthly to the Ministry of Economy and to  the Ministry of Agrarian Policy.  The Committee 
and the authorized commodity exchanges publishe d the quantity offered for sale, the terms of 
admission, and the place and date of the auction in  two national newspapers seven days before the 
auction.  The Committee should receive the appli cations, accompanied by a notarized copy of the 
registration certificate of the legal entity or entrep reneur, no later than three days before the auction 
date.  The Committee would announce the list of pa rticipants the day before the auction, and 
minimum two participants were needed for the aucti on to be valid.  Participan ts were required to pay 
an accreditation fee and an auction duty to the au thorized commodity exchange, and transfer in 
advance the established minimum price of one lot to a special account at the State Treasury.  In 2003, 
the starting price had been set at € 600,000 per lot (10,000 tons).  Successful bidders settled the 
difference between the price of the acquired lots and the advance payment with the State Treasury 
within three days after the closure of the trading session.  Purchased lots could not be resold.  No 
applicant was authorized to buy more than 50 per cent of the import volume, and 20 per cent of the 
tariff rate quota was reserved for new entrants.  In 2003, the Supreme Rada had authorized tariff rate 
quotas totalling 560,000 tons of ra w cane sugar - 200,000 tons with a specific import duty of € 60 per 
ton, and an additional 360,000 tons  at € 6 import duty per ton.  WT/ACC/SPEC/UKR/5/Rev.3 
Page 38  
 
 104. Some Members stated that the current allocati on system for tariff rate quotas – in particular 
the auctioning method, including its starting price provisions – was inconsistent with WTO rules.  
A Member also noted that this measure had not b een reflected in Ukraine's latest goods offer.  
Ukraine was also requested to provide the lega l instruments pertaining to the establishment and 
administration of tariff rate quotas. 
105.   In reply, the representative of Ukraine said that upon accession to the WTO Ukraine would 
modify the system of tariff rate quota alloca tion for raw sugar, as described in document 
WT/ACC/UKR/110/Add.1.  In addition, he stated that Ukraine would not use auctioning for the 
allocation of raw sugar from the date of accession. 
106. Responding to a specific question, he stated th at Ukraine was not considering legislation to 
introduce a tariff rate quota on poultry products.  In r esponse to specific concerns raised by a Member, 
he also stated that Ukraine was not currently applying tariff rate  quotas on imports of cognac and had 
not applied such quotas in 2003. 
107. A Member raised concerns over the use of auc tioning as a method of allocating tariff quota.  
In the view of this Member, auction prices re presented additional impos ts on amounts imported under 
the quota that would be inconsistent with ta riff commitments established under Article II of 
GATT 1994 and Article 4 of the Agriculture Agr eement where the total imposts on those amounts 
were raised to levels that exceed the in-quota bound rate.  As well as be ing additional imposts on 
imported amounts, the auction prices concerned also represented minimum import prices to 
purchasers of products that enter under the quota where they placed a floor under the prices payable 
by those purchasers for imports and accordingl y afforded additional protection to domestic 
production, inconsistently with Article XI of GATT 1994 and Article 4 of the Agriculture Agreement.  
Moreover, the terms and conditions  of importation of a product subj ect to auctioning could not be 
fully known in advance and could therefore not m eet appropriate standards of transparency and 
predictability under Article X of GATT 1994 and Ar ticle 4 of the Agriculture Agreement.  In 
addition, where a starting price was used under a normal auctioning method, the starting price would itself represent a minimum import price and accordingl y would be inconsistent with Article XI of 
GATT 1994 and Article 4 of the Agriculture Agre ement.  The Member concerned also raised 
concerns over any non-automatic licensing associated with the allocation or other administration of 
tariff quota that would have trade-restrictive or -distortive effects on imports additional to those 
occasioned by the quantity-limited in-quota rate and the out-of-quota rate, contrary to the provisions 
of the Agreement on Import Licensing Procedures.  This Member called upon Ukraine to allocate 
tariff quota consistently with the WTO from the date of accession.   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 39 
 
 
 108. The representative of Ukraine said that from th e date of accession Ukraine would allocate 
tariff quota only in conformity with the WTO Agreement, including Articles I, II, VIII, X, XI and 
XIII of GATT 1994, Article 4 of the Agriculture Agreement, the Agreement on Import Licensing 
Procedures and other WTO provisions.  Ukraine would not  maintain, apply or revert to the auctioning 
of tariff quota for any product.  Allocation methods  used would not have trade-restrictive or –
distortive effects on imports additional to those o ccasioned by a quantity-limited in-quota rate and an 
out-of-quota rate and would take ac count of the need to issue any licenses in economic quantities.  
Any arrangements applied would be administered a nd applied in a uniform, impartial, reasonable, 
transparent, predictable and fair manner.  Ukra ine would introduce a process for consultation with 
trading partners, importers and e xporters prior to the amendment of tariff quota regulations, involving 
public notification of intended arrangements and the provision of adequate opportunity for comments 
to be made before final decisions  are taken and implemented on such changes.  [Tariff quota under the 
bound tariff rate quota for raw cane sugar would be allocated by the first-come-first-served method.] 
The Working Party took no te of these commitments. 
- Fees and charges for services rendered 
109. The representative of Ukraine said that the Custom s Code (Articles 47, 76, 77, 85, 86 and 87) 
and Cabinet of Ministers' Resolution No. 65 "O n Customs Duty Rates" of 27 January 1997 had 
established fees for customs-related services such as customs clearance, temporary imports or exports, 
storage, warehousing, issue of certificates, regist ration, etc.  These fees would be in force until 
1 January 2006.  The list of such fees is reproduced  in Table 12(a).  To simplify the customs clearance 
of motor vehicles and cargo, the Supreme Rada ha d approved the Law "On Amendments to the Law 
of Ukraine "On the Introduction of the Unified Fe e charged at Points of Entry through the State 
Border of Ukraine"" No. 2659-II І on 12 July 2001.  The Law provided for a one-time unified fee 
(Table 12(b)) levied at the border and cove ring customs inspection; sanitary, veterinary, 
phytosanitary, radiological and environmental cont rols; as well as the use of Ukraine's highways from 
the border to the point of destination.  The unified fee did not include import licence fees or charges for mandatory certification, which were not levied at the border entry points.  The unified fee would 
enter into force on 1 January 2006.  Unlike the cu stoms clearance fee, which was expressed in US 
dollars, the unified fee was stipulated in Euro but paya ble in hryvnia at the official exchange rate.  In 
his view, this apparent discrepancy was not discriminative since both currencies were freely convertible.  The distinction existed solely because th e Euro had not been in circulation in 1997 when 
the customs clearance fee had been defined by Cabi net of Ministers' Resolution No. 65 "On Customs 
Duty Rates".  Beyond the unified fee, the new Customs Code No. 92-I У (Article 71) of 11 July 2002 
envisaged only fees for customs clearance of goods outside the offices of the customs authorities or WT/ACC/SPEC/UKR/5/Rev.3 
Page 40  
 
 outside regular working hours.  The supplementary  charges for off-location or overtime customs 
clearance had been established by Resolution of the Cabinet of Ministers No. 93 of 18 January 2003, 
and ranged from US$ 20 to US$ 50 per hour worked (Tab le 12(c)).  Customs ope rations were effected 
round the clock.  He confirmed that the overtime and off-location customs cl earance fees were already 
in place and held the view that these fees reflect ed the approximate cost of services rendered.   
110. Ships arriving in Ukraine were charged port fees pursuant to Resolution No. 1544 of the 
Cabinet of Ministers "On Port Fees" of 12 Octo ber 2000 (detailed information is provided in 
documents WT/ACC/UKR/110/Add.2, Anne x 7, and WT/ACC/UKR/118, Annex 3). 
Table 12(a):  Customs clearance fees  in Ukraine (until 1 January 2006)
 
Customs Fee Type Rate (US dollars) 
1. Customs clearance of goods and ot her items with customs value:  
 - up to $100 Free 
 - $100-1000 5 
 - more than $1000 0.2% of the customs 
value of goods and 
other items, but no 
more than the equivalent of $1000 
2.  Customs clearance of property temporar ily imported to (exported from) Ukraine upon a 
commitment to (re-import) re-export it: 30 
 - for every customs cargo declaration 30 
 - for every additional sheet supplemented thereto 15 
3.  Customs clearance of goods in transit (currently not valid):  
 - for every customs cargo declaration 7 
 - for every additional sheet supplemented thereto 3 
4.  Customs clearance of goods brought  to customs licence warehouse:  
 - for every customs cargo declaration 30 
 - for every sheet supplemented thereto 15 
5.  Keeping goods and other items under customs control, per day:  
 - first 15 calendar days free 
 - every next calendar day 0.05% of the customs 
value of goods and 
other items 
6.  Customs clearance of goods and other items in the customs control zones, on territories 
and premises of enterprises where such goods  and other items are stored, or during non-
working hours (per one hour work of one customs officer):  
 - during working hours 20 
 - during non-working hours, on Saturdays, Sundays 40 
 - holidays 50 
7. Refusal from ordered services provided in Section 6 hereof, without giving a previous 
notice in writing: 20 
8.  Customs clearance of an individual means of  transport provided it is used for carriage of 
goods and other items in amount s subject to customs duty: 10 
9. Issuing certificates and permits for registra tion (re-registration) of means of transport 
imported to Ukraine, including brought to Ukra ine for temporary use, and also numbered 
aggregates that are subject to registratio n with the State Automotive Inspectorate: 15 
10. Storage of goods and other items at th e customs warehouses excluding goods and other 
items specified in the Customs Code of Ukraine, Article 86), per day (for 1 kg):  
 - first 10 calendar days 0.1 
 - every next calendar day 0.5 
11. Storage of goods and other items subject to compulsory transfer to and keeping under the 
customs and specified in the Customs Code of Ukraine, Article 86, per day (for 1 kg):   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 41 
 
 
 Customs Fee Type Rate (US dollars) 
 - first 10 calendar days 0.1% of the value of 
goods and other items 
 - every next calendar day 0.5% of the value of 
goods and other items 
12. Issuing the certificate rec ognizing the enterprise as a declarant (for a period up to one 
year): 1,500 
13. Prolongation (reregistration) of the certific ate recognising the enterprise as a declarant 
(annually) 1,000 
14. Issuing the certificate of confirmation of delivery of goods accepted under export control 
regime of Ukraine 100 
 
Table 12(b):  Unified fee for customs and other inspection, and for usage of Ukraine's highways  
(applicable as of 1 January 2006)  
Unified fee in € 
Type of motor vehicle Capacity or weight of charged 
motor vehicle For performance of 
border control, per 
motor vehicle Supplement for use of 
Ukrainian highway to 
final destination, per 
kilometre 
From 10 to 30 seats inclusive  2 0.02 1. Buses  
Over 30 seats 5 0.02 
Under 20 tons inclusive 5 0.02 2. Trucks with or without 
trailers and tractors with or without semi-
trailers  Over 20 to 40 tons inclusive 10 0.02 
Over 40 to 44 tons inclusive 10 0.1 
Over 44 to 52 tons inclusive 10 0.2 
From 52 to 60 tons 10 0.27 3. Heavy-weight motor 
vehicles  
Over 60 tons (per additional 10 ton) 10 0.78 
Under 5% inclusive - 0.05 
Over 5% to 10% inclusive - 0.1 
Over 10% to 20% inclusive - 0.27 4. Large-size motor 
vehicles with axial load 
exceeding  
Over 20% for each next 5% - 0.15 
5. Large-size motor 
vehicles with exceeding 
of width, height, length 
parameters  For each parameter  - 0.03 
6. Railway car, container   2 - 
 
Table 12(c):  Overtime and off-location customs clearance fees  
Description of Operation Per One Hour of Work of a Customs Body Official 
during the Customs Clearance of One Consignment 
of Goods or One Vehicle, US$ 
Customs clearance of goods and vehicles performed out of 
the location of customs bodies:   
During working time 20  
During overtime, night time and on weekends  40  1.  
On holidays and nonworking days  50  
Customs clearance of goods and vehicles performed at the 
location of customs bodies beyond the hours of operation 
set for customs bodies:  
During overtime, night time and on weekends  40  2.  
On holidays and nonworking days  50  
 
111. Some Members noted that the fees mentioned in Table 12(a) were not totally consistent with 
Article VIII of GATT 1994.  For instance, the ad valorem  fee for goods valued at more than WT/ACC/SPEC/UKR/5/Rev.3 
Page 42  
 
 US$ 1,000 did not correspond to the approximate cost of services rendered.  Specifically, the 
representative of Ukraine was requested to c onfirm whether Ukraine continued to levy ad valorem  
charges for the customs clearance of goods for re-e xport; products brought into a licensed customs 
warehouse; goods under customs control and goods at customs control zones within territories and in 
premises of enterprises that were storing such goods  and other items, or after regular working hours. 
Ukraine was requested to remove the ad valorem  fees at the latest from the date of accession.  Some 
Members also noted that the unified fee, while e qual for domestic and forei gn operators, depended on 
the type of vehicle and not the cargo carried by it,  and therefore, asked Ukraine to clarify how the 
unified fee could correspond to the approximate cost  of the services rendered.  Members also sought 
information on the collection of the unified fee. 
112. In reply, the representative of Ukraine sai d that customs-related fees enumerated in 
Table 12(a) would be applicable until 1 January 2006.  He added that, pursuant to Cabinet of 
Ministers' Resolution No. 362 of 18 May 2005, import  and export licensing fees would reflect the cost 
of services rendered.  He stated that the unified fee implied a major simplification of border crossing procedures, and that the level of the fee corresponde d to the average cost of all types of control 
performed at the border.   
113. A Member noted that Ukraine charged port fees at differentiated rates – regular and reduced 
rate – according to the flag of the vessel, and requested that the two-fee system be removed upon 
accession to achieve consistency with Articles I, II and VIII of the GATT 1994.  Another Member 
asked Ukraine to confirm whether any of the ship fees, berthage fees, canal fees, lighthouse fees, 
cargo fees and other port fees were ad valorem  in nature.  In reply, the representative of Ukraine said 
that the Cabinet of Ministers had adopted Reso lution No. 1069 "On amendments to the Regulation on 
port fees" on 17 July 2003, which had equalized th e regular and reduced-rate port fees for foreign 
owned vessels and removed completely the last restriction in the maritime transport services market.  
The ship, lighthouse, canal, berthage, anchor, ad ministrative and sanitary fees for vessels were 
generally stipulated in specific amounts per c ubic metre, as detailed in document WT/ACC/UKR/118, 
Annex 3. 
114. Asked to provide information on Ukraine's system  for setting tariffs (prices) for transportation 
of goods by rail, the representative of Ukraine re plied that the Ukrainian railway was a natural 
monopoly, and as such, operated within the regulat ory framework that governed the activities of 
natural monopolies (including pricing policy).  Tariff regulation of railway services, in particular, was 
carried out in accordance with the Laws "On Transport", "On Railway Transport", "On the 
Ratification of the Agreement on Carrying out a C oordinated Policy in Dete rmining the Transport  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 43 
 
 
 Tariffs", as well as Resolutions of the Cabinet of Ministers No. 1548 of 25 December 1996, No. 457 
of 6 April 1998 and No. 105 of 21 January 2003.  The Ministry of Transport Communication and the 
Ministry of Economy no longer had the authority to  establish the tariffs for goods transportation by 
rail (pursuant to Resolution No. 105 "On Amendmen t of the Addendum to the Resolution of the 
Cabinet of Ministers of Ukraine No. 1548 of 25 December 1996").  A mechanism for introducing proposals by the Ministry of Transport Communication to the Cabinet of Ministers was in preparation, 
but the procedure for the approval of tariffs had not yet been established. 
115. He added that differential tari ffs were applied for the trans portation of certain products, 
notably iron ore, coal, carbamide, ferrous and n on-ferrous scrap metal, as well as (since 2004) cast 
iron, coke, oil products, fertilizers, grain and fo odstuffs.  The decision for allowing the differential 
pricing had been adopted by the Cabinet of Ministers at the initiative of several interested Ministries.  
In his view, the difference between tariffs applied fo r the transportation of exports/imports and tariffs 
applied domestically was relatively modest (1.19 times higher for transportation of imports/exports) 
and of negligible economic impact as far as exports were concerned.   Differential tariff rates were 
applied only for freight transportation of ferrous me tal, fertilizers, timber and tar of coal in the 
direction of Reny port and the transportation of fe rrous metal in the direction of Illichevsk port.  
Concerning differential tariff rates accorded to cert ain trading partners, he said that Ukraine had 
signed international agreements w ith CIS member-States that aimed at coordinating tariff policies in 
the railway sector.  These international agreem ents defined the areas under which individual 
economic operators were to sign special bilateral agreements, rather than detailing the preferential 
rates.   
116. Some Members asked Ukraine to accept a commitm ent to apply railway tariffs in conformity 
with WTO obligations and to end any discrimin ation upon accession.  A Member requested Ukraine 
to clarify, in particular, the situation with regard to  transit.  In reply, the representative of Ukraine said 
that the process of harmonization of rail transporta tion tariffs had begun with the adoption of Cabinet 
of Ministers' Order No.91-r "On Indexation of Tariffs for Transportation of Cargos by Railway 
Transport and Related Services" of 1 April 2005.  Thus, tariffs for th e transportation of coal, grain and 
ferrous metal scrap had already been equalized.  Di fferential pricing was still applied to the tariffs 
charged for the transportation of iron ore raw materials, cast iron, rolled ferrous metal, mineral 
fertilizers, foodstuff and oil products.  Proposals for the equalization of the outstanding tariffs would 
be prepared upon the expiration of a moratorium on the increase of transportation tariffs (in force until 
16 September 2005).  He confirmed that Ukraine woul d harmonize differential railway tariffs for the 
transportation of goods by the date of accession.     WT/ACC/SPEC/UKR/5/Rev.3 
Page 44  
 
 117. [The representative of Ukraine confirmed th at Ukraine would ensure that any fees and 
charges for services rendered listed in Tables 12(a) , 12(b) [and 12(c)] or introduced in the future 
would only be applied in conformity with the re levant obligations of the GATT 1994, and from the 
date of accession any application of fees and ch arges by Ukraine for services rendered on or in 
connection with importation, exportation [or transi t] would be in accordance with the relevant 
provisions of the WTO Agreements, in particular  Articles I, [III,] V, VIII, X and XI of the 
GATT 1994.  After accession, information regarding the application and level of any such fees, 
revenues collected and their use, would be pr ovided to WTO Members upon request.  The Working 
Party took note of these commitments.]   
- Application of Internal Taxes on Imports 
 -  Excise Taxes 118. The representative of Ukraine said that the entiti es – manufacturers and importers of excisable 
goods – that were liable to pay excise taxes were defi ned in Article 2 of the Decree of the Cabinet of 
Ministers "On Excise Duty" No. 18-92 of 26 December 1992 (as amended).  He also noted that excise 
duties were stipulated in ad valorem , specific and combined or mixed rates (i.e. ad valorem , but not 
less than the specific rate).  
119. Some Members noted that Ukraine's excise dut y regime differentiate d between imported and 
domestically-produced goods, providing for lower rates for domestically-produced wines, non-filter 
cigarettes, and certain motor vehicles, as well as reduced rates for ethyl alcohol used in research, 
laboratories or by health care institutions, and fo r the manufacture of certain goods.  These Members 
noted that the excise tax on motor vehicles was base d on the cubic capacity of the engine, and thus 
biased against automobiles with larger-size engines.   Concerning alcoholic beverages, some Members 
noted that Ukraine required "excise stamps" to be  fixed on each bottle prior to importation, whereas 
domestic producers were only required to affix the stamps before commercialization.  Ukraine was 
requested to acknowledge the WTO inconsistencies in  its present excise tax regime, and commit that 
Article III of the GATT 1994 would be observed fully from the date of accession.   
120. The representative of Ukraine replied that exci se taxes were levied on alcoholic beverages, 
ethyl alcohol, tobacco, petroleum products and moto r vehicles on the basis of the Laws "On Rates of 
Excise Tax and Import Duties on Ethyl Alcohol  and Alcoholic Beverages" No. 178/96- ВР of 
7 May 1996, "On Rates of Excise Tax and Impo rt Duties on Certain Categories of Vehicles" 
No. 216/96- ВР of 24 May 1996, and "On Rates of Ex cise Tax and Import Duties On Certain 
Commodities" No. 313/96- ВР of 11 July 1996, as amended.  He said that Ukraine applied excises  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 45 
 
 
 taxes uniformly on all imports on the basis of the "d estination principle" and confirmed that excise 
taxes were not imposed on goods destined for exportation, i.e. goods for which a customs cargo 
declaration had been issued.  The excise tax rates in  force in April 2005 and the products affected are 
enumerated in Table 13.  In response to a specific question, he confirmed that this list was exhaustive 
and that no excise duty was levied on jewellery.  As  for the affixing of "excise stamps", he did not 
consider this an element of discrimination as fore ign producers marked the alcoholic products and 
tobacco products destined for th e Ukraine market in the course of the production process, and so did 
Ukrainian manufacturers.   
121. He added that Law No. 2505 "On Amendments to  the Law of Ukraine "On the State Budget 
of 2005" and Some Other Legislative Acts" of 25 March 2005 had cancelled the excise tax 
preferences on domestically-produced cars, pickup (f reight/passenger) vehicles and motorcycles, as 
well as on the components used in the production of th ese vehicles.  A synoptic overview of measures 
affecting the automotive sector, including the applicati on of internal taxes, is provided in Table 21.  
The Law "On Excise Tax Rates on Ethyl Spirit and Al coholic Beverages" impo sed higher tax rates on 
imported alcoholic beverages, but only until the date of Ukraine's accession to the WTO (Article 7).  
His Government was developing a draft Law "On Amending Certain Laws on Issues of Excise 
Taxation" which would accelerate the elimination of  these higher taxes.  The mechanisms for the 
administration of excise taxes, the monitoring of production procedures, and the circulation and designated use of ethyl spirit would be significantly im proved.  As for non-filter cigarettes, he stated 
that no discrimination existed between imported a nd domestically-produced goods in the application 
of excise duty in this sector. 
122. The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply its domestic taxes including the excise taxes a nd the value added taxes in full compliance with 
the relevant provisions of the WTO including Articles I and III of the GATT 1994, in a non-
discriminatory manner to imports from all WTO Members and to domestically produced goods.  
The Working Party took note of this commitment. 
 -  VAT 
123. The representative of Ukraine said that Value Added Tax was applied pursuant to the Law 
"On Value Added Tax" No. 168/97-SR of 3 Apr il 1997, entering into force on 1 July 1997 and 
replacing the Cabinet of Ministers' Decree No. 14- 92 "On Value Added Tax" of 26 December 1992.  
VAT was levied at the general rate of 20 per cen t, but numerous goods and services were exempt or 
zero-rated.  Thus, the Law had zero-rated coal, co al products and electricity provided to households 
until 1 January 2000, and zero rate VAT  was also applied to meat and milk products in Ukraine.  The WT/ACC/SPEC/UKR/5/Rev.3 
Page 46  
 
 zero rate VAT for milk and meat products would be in force until 1 January 2006.  As of 1 January 
2005, all gas imports would be exempt from VAT,  while the import of other energy products 
(including raw oil and natural gas condensate) woul d be subject to 20 per cent VAT.  This new regime 
would be applied in a non-discriminatory manner, i rrespective of the country of origin.  Domestic 
energy products were not exempt from the payment of VAT.  Exports were zero-rated.  The VAT paid 
for an operative leasing agreement was tax deductible, except for financial leasing.  
124. He added that Article 11.5 of the Law "On Va lue Added Tax" allowed taxpayers to issue 
promissory notes for the payment of VAT.  This provision did not apply to the importation of excisable goods, nor to agricultural goods.  Asked ab out the possibility for foreign companies to use 
promissory notes for the payment of VAT, he said  that the Law "On Value Added Tax" had been 
amended pursuant to Law No. 2505 "On Amendment of  the Law of Ukraine "On the State Budget of 
Ukraine for 2005" and Some Other Legislative Acts" of  25 March 2005.  Ukraine had thus eliminated 
the less favourable treatment of enterprises with fo reign investment with regard to the use of 
promissory notes (see also section on "Investment Regime"). 
125. [The representative of Ukraine stated that, from the date of accession, the regime regulating 
the use of promissory notes would be non-discrim inatory and in compliance with Article III of 
GATT 1994.  The Working Party took note of this commitment.] 
126. Some Members noted that sales of domestic  automobiles were exempt from VAT until 
1 January 2008, and that many other sectors – from shipbuilding to aircraft and spacecraft – enjoyed 
similar treatment.  A Member stat ed that Ukraine should eliminate differential VAT rates (and excise 
taxes) applied to imports of automobiles by the date of accession.     
127. The representative of Ukraine replied that, dur ing 2004, the Law "On the State Budget of 
Ukraine for 2004" had suspended the VAT privileg es for domestically-produced automotive vehicles 
(except for enterprises with an investment progr amme approved prior to 1 January 2004), and for 
imports of inputs for shipbuilding and aircraft construction (except for some 150 companies which 
had signed contracts prior to 2004 and provided the advance payments received had exceeded 
20 per cent of the contract price).  Moreover, La w No. 2505 "On Amendments to the Law of Ukraine 
"On the State Budget of Ukraine for 2005" and So me Other Legislative Acts" of 25 March 2005 had 
abolished VAT exemptions extended to the auto mobile, shipbuilding and aircraft construction 
industries.  Information on the VAT exemptions th at had been granted to legal entities was provided 
in document WT/ACC/UKR/119.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 47 
 
 
 128. He added that the Law "On Value Added Tax" ex empted medicines registered in Ukraine, as 
well as imported medicines, from the payment of VAT.  Law No. 1344-IV "On the State Budget for 
the Year 2004" had suspended this exemption during 2004 for both domestic and imported medicines.  
However, Law No. 2505 "On Amendments to the La w of Ukraine "On the State Budget of Ukraine 
for 2005" and Some Other Legislative Acts" of 25 March 2005 had restored the VAT exemption for 
both domestic and imported medicines. 
129. A Member noted that Ukraine provided several forms of VAT exemptions to its agricultural 
producers that were inconsistent with Article III of the GATT 1994, irrespective of whether these 
measures constituted a form of domestic support to local producers.  This Member requested Ukraine 
to repeal these policies. 
130. The representative of Ukraine replied that two mechanisms were in place in the agricultural 
sector.  One regime applied to the production of m ilk and meat; the other allowed other agricultural 
producers to deposit and use accumulated VAT for pur chases of agricultural inputs.  Milk and meat 
(live weight) producers sold their output to  the processors assessing VAT at a zero rate.  
The processors applied 20 per cent VAT to the sales of the final products, deducting 20 per cent VAT 
on all inputs, even though no VAT was collected on the milk and meat in live weight purchased from 
agricultural producers.  The VAT liability, which w ould normally be payable to the State budget, was 
transferred, as a subsidy, to milk and meat produ cers.  For agricultural products other than milk and 
meat, a second mechanism – involving the accumula tion of VAT for the purchase of agricultural 
inputs – had been put in place.   The Law "O n Value Added Tax" had exempted agricultural 
enterprises from VAT until 1 January 2004 with respect to transactions involving sales of goods (works, services) of their own production, including products manufactured under tolling 
arrangements, except for excisable goods.  These ex emptions had been exte nded until 1 January 2005 
through the Law "On Amendments to the Law "On the State Budget of Ukraine for the Year 2003" 
and certain other Legislative Acts" No. 849-IV of  22 May 2003 and the Law "On the Prolongation of 
Effect of Certain Provisions in the Law of Ukraine "On Value Added Tax"" No. 1352-IV of 
28 November 2003.  The Law "On Amendments to Certain Laws on Taxation of Agricultural 
Enterprises" No. 2287 of 23 December 2004 had exte nded these exemptions further, allowing the use 
of the VAT accumulation mechanism until 1 January 20 06.  He stressed that agricultural producers 
were required to pay 20 per cent VAT on their i nputs, and the agro-industry calculated 20 per cent 
VAT on agricultural commodities they purchased fro m agricultural producers.  However, these 
payments were not channelled into the State budget, but transferred to special accounts the 
agricultural producers held in commercial banks.  The agricultural producers could use the funds 
accumulated in these accounts to purchase agricultura l inputs – fuel, seeds, fertilizer, pesticides and WT/ACC/SPEC/UKR/5/Rev.3 
Page 48  
 
 agricultural equipment or machinery – whether dom estically-produced or imported.  He emphasized 
that both VAT regimes – the one governing the taxa tion of milk and meat products sold by processing 
enterprises, and the one governing the taxation of al l other agricultural products – provided for the 
non-discriminatory application of a 20 per cent VAT ra te on all agricultural products sold, whether or 
not these products were imported or domestically-produced.  He c onsidered these measures to be 
compliant with Article III of the GATT 1994, gene rating a subsidy tantamount  to "revenue foregone" 
by his Government and thus to be examined unde r the provisions of the Agreement on Agriculture.   
131. A Member noted that the VAT regime governing th e production of milk and meat appeared to 
benefit processors rather than producers and as such  would not satisfy the cr iterion of paragraph 7 of 
Annex 3 of the Agreement on Agriculture.  As the VAT  measures appeared to apply solely in relation 
to the use of domestic goods by processors, these me asures would also be inconsistent with the 
provisions of Article 3.1(b) of the Agreement on Subsidies and Countervailing Measures.  This 
Member asked Ukraine to indicate how it would elim inate VAT measures applicable to milk and meat 
by the date of accession.  As for the VAT regime g overning agricultural produc ts other than milk and 
meat, this Member noted that the requirement that the accumulated VAT funds be transferred to 
special bank accounts would appear to restrict  producers' discretion over the uses to which 
accumulated VAT funds may be put.  This measure  would, therefore, amount to an internal 
quantitative regulation applicable to purchases undert aken by producers and would distort investment 
incentives in agriculture.  A Memb er asked whether any plans existed to extend this exemption 
system for agricultural products beyond 1 January 2005.   
132. The representative of Ukraine replied that, in his view, the sole beneficiaries of the VAT 
mechanism governing milk and meat production were milk and meat producers.  Processors acted as 
mere intermediaries who were authorized by the Stat e to transfer their VAT liabilities, as subsidies, to 
agricultural producers.  Thus, he did not consider  the existing mechanism more advantageous to 
processors rather than to producers of basic ag ricultural products.  Concerning the VAT regime 
governing other agricultural products, he said th at he did not perceive VAT accumulation as a 
distortion.  He reiterated that, in essence, the State provided an input subsidy for agricultural 
producers in the form of accumulated VAT, rather than through direct payments from the budget.  He 
added that the regime governing the taxation of agri cultural products would also be applied in 2005. 
133. The Law "On Amendments to Certain Laws of Ukraine on Taxation of Agricultural 
Producers and Support of Social Standards for thei r Employees" (Article 81) foresaw the introduction 
a new special regime for the taxation of agricultu ral products, thus supplementing the Law "On the 
Value Added Tax".  The new special regime woul d come into force on 1 January 2006 and would  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 49 
 
 
 apply to agriculture, forestry and fish  (and relate d processing), providing for the application of a sales 
tax of 9 per cent (agriculture) and 6 per cent (for estry and fish).  Agricultural enterprises could 
dispose of the accumulated tax at their own discreti on.  During the transition period a VAT rate of 
10 per cent would be introduced.  The lower VAT ra te would be applicable until 1 January 2007.  
Agricultural enterprises were free to switch to the new special regime but had to register in order to do 
so.  They could also continue to operate under the general VAT regime, which provided for 20 per 
cent VAT on agricultural products.   
134. Some Members stated that the new special regime discriminated against imported agricultural 
goods, which would be subject to a VAT rate of 20 per cent, and as such was inconsistent with 
Article III of GATT 1994.  These Members sought a commitment from Ukraine to eliminate this 
practice by the date of Ukraine's accession to the WTO.  Some Members reiterated their view that 
discriminatory tax exemptions, irrespective of purpose, violated Article III of the GATT 1994 and 
therefore had to be eliminated.  In reply, the re presentative of Ukraine said that Ukraine would amend 
the Law "On Amendments to Certain Laws of Uk raine on Taxation of Agricultural Producers and 
Support of Social Standards for their Employees" prior to WTO accession.  Specifically, by the end of 
2005, Ukraine planned to eliminate the provision allowing the discriminatory application of VAT 
rates.   
135. The representative of Ukraine confirmed that  from the date of accession, Ukraine would 
apply its domestic taxes including the excise taxes a nd the value added taxes in full compliance with 
the relevant provisions of the WTO including Articles I and III of the GATT 1994, in a 
non-discriminatory manner to imports from all WTO Members and to domestically produced goods.  The Working Party took note of this commitment. 
- Quantitative import restrictions, including  prohibitions, quotas and import licensing 
systems 
136. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative import restric tions to be introduced (i) in the event of a 
significant deterioration in Ukraine's balance of pa yments, or reserves of gold and foreign currency; 
(ii) to protect human, animal or plant life or health; public morals; the environment; national treasures 
of artistic, historic or archaeological value; or na tional security; (iii) on imports of precious metals, 
except for banking metals; (iv) for the protecti on of intellectual property, including patents, 
trademarks and copyright; (v) to fu lfil Ukraine's obligations under intern ational treaties; or (vi) in the 
implementation of safeguard measures.  In his view, these provisions were in accord with the 
situations foreseen in Articles XII, XIX, XX and XXI of the GATT 1994.   WT/ACC/SPEC/UKR/5/Rev.3 
Page 50  
 
 137. Importation (and exportation) of arms, amm unition, military equipment and products 
containing information constituting State secrets, wa s governed by the Law "On State Control over 
International Transfers of Products of Milita ry Designation and Dual Use" No. 549-IV of 
20 February 2003.  Those engaged in such trade requi red authorization from the Cabinet of Ministers, 
and the control procedures had been laid down in seve ral Resolutions of the Cabinet of Ministers, i.e. 
Resolution No. 384 "On Approval of the Regulati on on Procedures for Control over Exports, Imports 
and Transit of Products that may be used in the Manufacturing of Chemical, Bacteriological 
(Biological) and Toxic Weapons" of 22 April 19 97; Resolution No. 563 "On Approval of the 
Regulation on Procedures for Control over Exports, Im ports and Transit of Missile Devices, as well as 
Equipment, Materials and Technologies used in the Manufacturing of Missile Weaponry" of 27 July 1995; Resolution No. 302 "On Approval of  the Regulation on Procedures for Control over 
Exports, Imports and Transit of Products that rela te to Nuclear Activities and may be used in the 
Manufacturing of Nuclear Weapons" of 12 March 19 96; and Resolution No. 1005 "On Procedures for 
Control over Exports, Imports and Transit of Cert ain Types of Devices, Equipment, Materials, 
Software and Technologies that may be used in th e Manufacturing of Armaments, Military or Special 
Equipment" of 22 August 1996.   
138. Asked specifically about the existe nce of bans on imports, he stat ed that import bans could be 
imposed in exceptional cases to protect human, animal  or plant life and health, in compliance with 
Article XX (b) of the GATT 1994 (Table 14(a)).   
139. A Member noted that Ukraine had prohibited th e import of buses and trucks that were more 
than five years old under the Cabinet of Ministers Resolution No. 1191 of 8 September 2004 "On changes to the Rules of importation of means of  transport to the Ukraine's territory".  Ukraine 
had subsequently introduced new legislation rais ing the age of passenger vehicles, buses and trucks 
subject to import bans to eight years.  This Member urged Ukraine to eliminate these import bans 
prior to WTO accession. 
140. The representative of Ukraine replied that from the date of accession Ukraine would not apply 
import restrictions related to the age of vehicles imported into Ukraine.  Ukraine had already limited 
the restriction related to the age of vehicles from five to eight years old.  In addition, draft legislation 
that would eliminate the restriction on second-hand vehicles was in preparation. 
141. Some Members noted that Ukraine had restri cted livestock imports through annual quotas 
from 1997 to 2003 under the Law "On State Regulation of Agricultural Imports" No. 468/97 of July 1997, subsequently amended by Law No . 32/98 of January 1998, and sought a commitment 
from Ukraine not to maintain, introduce or reve rt to any such quotas or any other quantitative  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 51 
 
 
 restrictions – including in relation to the im portation of livestock – that have no valid WTO 
justification after accession.  These Members also noted  that Ukraine would have  to conform with the 
provisions of Article XI:1 of the GATT 1994 and Article 4 of the Agreement on Agriculture.   
142. The representative of Ukraine replied that impor t quotas were applied only in connection with 
safeguard measures (Table 16) and as preferen tial import tariff quotas on some food products 
established under the free trade agreement with FY ROM (Table 11(b)).  Ukraine's anti-dumping 
legislation provided for the use of anti-dumping duties, but not for import quotas nor for licensing.  As 
for livestock, the validity of Article 3 of the La w "On State Regulation of Agricultural Imports" had 
expired in 2003 and livestock imports were no longer subject to quotas.   
143. A Member asked Ukraine to undertake a comm itment to refrain from the introduction of 
import quotas for meat both prior to and after accession to the WTO.  In addition, this Member asked 
Ukraine to provide information on previously existing import quotas on raw cane sugar, as well as 
restrictions on electrical light bulbs and synthetic  fur.  This Member also expressed concerns 
regarding a requirement to export the entire output  of domestically-produced refined sugar derived 
from imported raw sugar, noting that this measure  would violate Article III of the GATT 1994 as well 
as the TRIMs Agreement.  This Member sought clar ification as to when this provision would be 
repealed. 
144. In  reply, the representative of Ukraine conf irmed that no import quotas on meat existed in 
Ukraine and that Ukraine would no t introduce such measures in the future.  He added that safeguard 
measures in the form of import quotas on electric light  bulbs and synthetic fur had been terminated on 
22 May 2003.  Concerning the import quota on raw cane  sugar, he said that an import quota had been 
established in 1994 pursuant to Resolution No. 1046 of the Cabinet of Ministers of 17 December 
1993.  This Resolution had been invalidated as of 1 January 1995.  Thereafter no import quotas on raw cane sugar had been used.  He emphasized that  even though import quotas had been applied, they 
had not been used, as actual volumes of imported ra w sugar in some years were smaller than the 
volumes set by legislation.  Concerning the ma ndatory export requirement for sugar refined 
domestically from imported raw sugar, he said that Ukraine would amend its legislation in order to 
cancel this rule, and revoke the mandatory export ation of raw cane sugar prior to WTO accession (see 
sections on "Trade-Related Investment Measures" and "Agricultural Policies").  
145. A Member was concerned about the consistenc y of Ukraine's preferential import quotas with 
the provisions of Article XXIV:8(b) of the GATT 1994.   This Member requested Ukraine to notify all 
import quotas, other than safeguard measures, a nd asked for information on how these would be 
eliminated upon accession.  The representative of Ukraine replied that upon accession Ukraine would WT/ACC/SPEC/UKR/5/Rev.3 
Page 52  
 
 notify its free trade agreement with FYROM to the WTO Committee on Regional Trade Agreements 
and would comply with its recommendations.  He a dded that information on import quotas (tariff rate 
quotas) applied in Ukraine was available in Tables 11(a) and 11(b). 
146. A Member noted a statement by Ukraine that import quotas allocated to individual importers 
"may not exceed 35 per cent of the size of the quota period or such other period envisaged by the relevant decision of the Commission" and questio ned the consistency of this requirement with 
Article 3:5(h) of the Agreement on Import Licensi ng Procedures.  The representative of Ukraine 
replied that this provision stemmed from the anti monopoly legislation of Ukraine.  However, an 
importer having exhausted his 35 per cent share of  a quota could apply again for another licence 
within the same quota period.   
147. On the subject of licensing, the representative of Ukraine said that Ukraine had implemented 
a licensing system to shield consumers against lo w-quality products, and to protect the environment 
from ozone-depleting substances.  Licensing require ments directed at low-quality imports were no 
longer in force as Article 16 of the Law "On Foreign Economic Activity" had been amended in July 2003.  A completed Questionnaire on Impor t Licensing Procedures was provided in document 
WT/ACC/UKR/99, subsequently re vised and updated in document WT/ACC/UKR/99/Rev.1.  The list 
of goods covered by the licensing regime and the li cence terms were decided annually by the Cabinet 
of Ministers upon a proposal from the Ministry of Economy.  Comprehensive lists of goods subject to licensing in 2005 are provided in Tables 14(b), 14( c) and 14(d).  Import licences applied in 
connection with safeguard measures were issued on a first-in first-out basis.  
148. He added that, for some of these products, the importer was also required to receive prior 
approval from the relevant administrative agency before obtaining the import licence.  The prior 
approval was not automatic.  Thus, for importation of herbicides permission was granted by the Main 
State Inspection on Plant Protection at the Ministry  of Agricultural Policy while for agrochemicals the 
relevant agency was the State Technological Center for protection of Land Fertility of the Ministry of 
Agricultural Policy (in these cases, prior appr oval was necessary to ensure plant, soil and 
environmental protection).  The Ministry of Sc ience and Education approved the importation of 
optical polycarbonate for production of discs and laser reading systems, and the Ministry of 
Environmental Protection issued permits for oz one-depleting substances a nd products containing 
ozone-depleting substances.  Goods subject to prio r approval (non-automatic licensing) are listed in 
Tables 14(b) and 14(c).  
149. Referring to Table 14(b), as well as Table 8(a), a Member invited Ukraine to include 
references to the TBT Agreement alongside refere nces to GATT Article XX(b).  This Member was  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 53 
 
 
 also concerned about Ukraine's justifications – provided in the framework of the GATT 1994 – 
regarding import approvals in rela tion to "precious metals and alloys", "precious stones", as well as 
"scrap metal" (Table 14(c)) and sought the elimin ation of the import approval requirements by the 
date of accession.  Specifically, this Member noted that scrap metal was not an exhaustible natural resource and stated that import approval require ments could not be justified under GATT Article 
XX(g) nor under Article XX(b).  The representative of  Ukraine replied that, in practice, no import 
approval was applied to imports of "precious metals  and alloys".  He added that the references to 
"precious metals and alloys" and "precious stones" w ould be changed to "gold and silver" and that the 
Law "On Foreign Economic Activities" would be ame nded accordingly by the date of accession.  As 
for scrap metal, he considered the provisions  justifiable under Article XX(b) of GATT 1994 as the 
issuance of import approvals addressed concerns related to ecological and radiation safety.  
Nevertheless, he confirmed that  Ukraine would eliminate import approval requirements for scrap 
metal by amending the Law "On Foreign Econom ic Activities" by the date of WTO accession. 
150. Asked about the existence of automatic import licensing (Artic les 1 and 2 of the Agreement 
on Import Licensing Procedures), the representative of Ukraine said that a list of goods subject to 
automatic licensing had been approved by Resoluti on of the Cabinet of Ministers No. 1722 of 23 
December 2004.  All subjects of economic activit y (legal and natural persons), registered in 
accordance with the Ukrainian legislation, were equa lly eligible to apply for an import licence.  A 
licence application could be submitted on any working day prior to the customs clearance of goods.  
A licence was issued as long as the application, including supporting documents, was completed in 
line with legal requirements.  Approval of the appli cation was granted in all cases, except if there had 
been gross violations of the rules governing the ap plication procedure.  Regardless of the type of 
goods concerned, a licence could be refused if (i ) the submitted documents were not in compliance 
with legal requirements; (ii) the provisions of Law No. 959-XII "On Foreign Economic Activity" of 
16 April 1991 were not observed; (iii) the appli cant was subject to special sanctions, such as the 
application of an individual licensing regime or  the suspension of the right to conduct foreign 
economic activity pursuant to Article 37 of th e Law "On Foreign Economic Activity"; and 
(iv) the applicant or the foreign counterpart had breached laws governing foreign economic activity.  
An application could not be refused for minor docum entation errors, which did not alter the principal 
data contained in the application, i.e. data c overed by the terms and conditions of the foreign 
economic contract.  He confirmed that the goods su bject to automatic licensing were not subject to 
any other administrative procedures and added that this measure would remain in place until a more 
appropriate way was found to achieve the underl ying administrative purposes.  The list of goods 
subject to automatic licensing is reproduced in Table 14(d). WT/ACC/SPEC/UKR/5/Rev.3 
Page 54  
 
 151. Licence applications were processed by the Mi nistry of Economy or , by delegation of 
authority, by the Ministry of Economy of the Autonomous Republic of Cr imea, or the relevant 
division of oblast, Kiev and Sevastopol city Stat e administrations.  No deposit or advance payment 
was required and licence applications could be filed at any time during the year.  Automatic licenses were issued within ten days against a charge of UAH 220 (approximately US$ 45).  Non-automatic 
licenses were issued either within 30 days (if applica tions were considered on a first-in first-out basis) 
or within 60 days (if all applications were cons idered at the same time) against payment of UAH 780 
(approximately US$ 155).  All import licence fees reflected the cost of services rendered.  The applicant could appeal a decision to refuse an im port licence in a judicial order according to the 
provisions of the Civil Procedural Code and the Commercial Procedural Code.  Licences were not 
transferable between importers.  An import licen ce was valid until the end of the calendar year, but 
would still be effective for customs processing until 1 March of the following year.  No penalties were 
imposed for partial or non-utilization of an import licence.  Asked about the requirement to produce a 
certificate of origin for products subject to import licensing, the representative of Ukraine replied that 
this provision applied only to import licensi ng of ozone-depleting substances from countries 
determined according to the Montreal Protocol (inf ormation on certificates of origin is provided in the 
section on "Rules of origin"). 
152. Some Members understood that the Law "O n Foreign Economic Activity" was being 
amended and sought further detail on the nature of the changes, in particular regarding Ukraine's 
application of import restrictions and its import lic ensing procedures.  Ukraine was also requested to 
provide information on import licenses issued by the Ministry of Agrarian Policy to import certain products, including fish and other seafood.   
153. The representative of Ukraine replied that the Law "On Foreign Economic Activity" was 
being revised to ensure full conformity with WTO rules on trade remedies, through the harmonization 
of existing provisions with WTO requirements and the introduction of new definitions.  In particular, 
the principles of national treatment and most-fa voured nation treatment with respect to foreign 
economic agents would be reflected in the new Law.   The Ministry of Agrarian policy did not issue 
import licenses for any product, including fish a nd other seafood, and imports of fish and seafood 
products were not subject to licensing in Ukraine.   
154. [[The representative of Ukraine confirmed that  Ukraine will eliminate the ban on imports of 
buses and trucks of older than eight years and of cars older than eight years from the date of accession.  After this date, the imported vehicles will be subject to the same domestic legislation that 
is applied to all cars of similar age used in traffic in  the territory of Ukraine to  ensure that they comply  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 55 
 
 
 with the relevant technical norms on safety and envi ronmental standards.]  From the date of accession, 
Ukraine would eliminate and would not introduce, re -introduce or apply quantitative restrictions on 
imports or other non-tariff measures such as licensi ng, quotas, bans, permits, prior authorization 
requirements, licensing requirements, and other restri ctions having equivalent effect, that cannot be 
justified under the provisions of the WTO Agreem ent[, including measures referred to in paragraph 
[141]].  He further confirmed that the legal aut hority of the Government of Ukraine to suspend 
imports and exports or to apply licensing requirements that could be used to suspend, ban, or 
otherwise restrict the quantity of trade would be a pplied from the date of acces sion in conformity with 
the requirements of the WTO, in particular Articles XI, XII, XIX, XX, and XXI of the GATT 1994, and the Multilateral Trade Agreements on Agricultu re, Sanitary and Phytosanitary Measures, Import 
Licensing Procedures, Safeguards and Technical Barrier s to Trade.  The Working Party took note of 
these commitments.]    
- Customs valuation 
155. The representative of Ukraine said that Section XI, Chapters 46 and 47, of the new Customs 
Code No. 92-IV of 11 July 2002 and the Cabinet of  Ministers' Resolution No. 1375 "On Approval of 
the Procedure for Declaring the Customs Value of Goods that Move Across the Customs Border of 
Ukraine" of 28 August 2003, both of which had ente red into force on 1 January 2004, had replaced 
the previous valuation rules based on the Custom s Code of Ukraine of 12 December 1991.  He 
confirmed that the Cabinet of Ministers' Reso lution No. 1598 of 5 October 1998 had remained in 
force and effect until 1 January 2004.  An Englis h translation of the new Customs Code could be 
consulted at www.welcometo.kiev.ua.  
156. The new valuation regime was governed by Articles 259-273 of the Customs Code of 
Ukraine, establishing the transaction value for the import of goods as the principal valuation method (Article 267) and the sequence for the applicati on of valuation methods in accordance with the 
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 
(the Customs Valuation Agreement ) in Articles 266 to  273.  A detailed examination of the provisions 
of the Customs Valuation Agreement and the corr esponding provisions of the new Customs Code was 
provided in document WT/ACC/UKR/110/Add.2, pag es 30-34.  The valuation provisions in the new 
Customs Code were, in his opinion, in full complian ce with the WTO Customs Valuation Agreement.   
157. Some Members stressed that the Interpretativ e Notes to the Customs Valuation Agreement 
were an integral part of the Agreement, and needed to be incorporated in full in national legislation.  
Moreover, Ukraine's legislation did not seem to pr ovide the right of appeal to a higher authority 
within the Customs administration as an option to ta king a matter to the courts, and Ukraine's practice WT/ACC/SPEC/UKR/5/Rev.3 
Page 56  
 
 regarding the publication of administrative rulings and judicial decisions did not appear to be in line 
with the requirements of Article 12 of the Customs Valuation Agreement.  Ukraine was also reminded 
that Article 7 of the Customs Valuation Agreement pr ohibited the use of arbitrary or fictitious values 
to determine the customs value; and that the Ag reement contained critical provisions concerning the 
withdrawal of goods against surety with the fi nal determination of customs value pending, the 
application of exchange rates, and protecting the c onfidentiality of information.  Moreover, Ukraine's 
Customs Code appeared not to contain any refere nce to the use of Generally Accepted Accounting 
Principles (GAAP), and its provisions appeared to di ffer from the text of the Agreement with respect 
to the definition of transactions value, lack of provisions for deduction from transaction value, 
deficiencies in the criteria for the use of transaction value between related parties, lack of procedural 
protection for declarants when the declared valu e was rejected, gaps and differences concerning the 
valuation of royalties and licensing fees, as well as inconsistencies regarding the circumstances for 
using the "fallback method" of valuation.  [Other  discrepancies between the provisions of the WTO 
Agreement and the Customs Code with regard to  valuation methods might be due to incorrect 
translation.] 
158. In reply, the representative of Ukraine said th at the State Customs Service was preparing a 
draft Law to amend the Customs Code to ensure the integration of the Interpretative Notes in 
Ukraine's legislation.  The right to appeal deci sions of the Customs authority was provided under 
Article 393 of the Customs Code.  Decisions of cu stoms offices subordinate to the regional customs 
administrations could be appealed to the regional customs administration, whose decisions could be 
brought before the State Customs Service.  Simulta neously, the appellant could also file a complaint 
with the local court at the place where the valuati on decision had been rendered.  In this case, the 
higher customs authority would terminate its consid eration of the complaint should the court accept 
the appeal.  The procedure for appeal against the court's decision was determined by the Code of 
Administrative Violations and other laws.  Moreover,  the provisions for appeal procedures were fully 
reflected in the Amendments to the Customs Co de (Article 264).  Administrative decisions on 
valuation were at present published in the periodical s "Customs Affair", "Customs Broker", "Customs 
Newspaper" and "Customs Parallel" .  Court decisions were published in the periodical "Court Practice 
of the Supreme Court of Ukraine in Commercial Cases".  The Customs Code would be amended to 
stipulate mandatory publication of administrative and court decisions on valuation.  From the date of 
accession, decisions of the courts – particularly in  the area of customs valuation – would be placed on 
the Internet site of the State Customs Service. [A s far as Internet availability of court decisions was 
concerned, the precise date was not yet known.]    WT/ACC/SPEC/UKR/5/Rev.3 
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 159. He added that Article 273 of th e Customs Code stated that "a rbitrary and non-credible values" 
could not be used to determine customs values.  Article 264 of the Code did not authorize the 
Customs Service to charge the importer the cost of  verification of the declared value, but simply 
stated that the Customs Service would not reim burse the importer for any additional expenses 
incurred by him or her for having to file supplemen tary information with the Customs Service.  The 
exchange rates used by the Customs Service were the rates established by the National Bank for the 
day of commencement of customs clearance.  Article 30 of the Law "On Information" contained a 
general provision, which allowed conf idential business information to be disclosed by court order, in 
connection with criminal inves tigations conducted by law enforcement agencies and the tax 
administration, or if secrecy could endanger the life or health of the population – e.g. due to the poor 
quality of food products and consum er goods.  Article 263 of the Customs Code stipulated that 
confidential information could be used by the Cu stoms Service for customs purposes only, and could 
under no circumstances be disclosed without the declarant's permission.   [The English translation of 
new Customs Code would be redone to elimin ate inaccuracies caused by translation.]   
160. As for Ukraine's adherence to the GAAP, he sai d that the Law "On Accounting and Financial 
Reporting in Ukraine" ensured that enterprises estab lished in Ukraine used  accounting methods which 
did not contradict international financial reporting standards.  A TACIS project carried out in 2003-
2004 had confirmed that Ukraine's accounting sta ndards were based on international financial 
reporting standards.  The requirement to use the Generally Accepted Accounting Principles would be 
stipulated in the legislative act adopting the Interp retative Notes.  He added that Article 271 of the 
Customs Code included provisions for deductions fro m the transaction value which, in his opinion, 
were in line with the requirements of Artic le 5 of the Customs Valuation Agreement. 
161. Asked specifically about the adoption of legislation amending the Customs Code, the 
representative of Ukraine said that a draft of the Am endments to the Customs Code and a draft of the 
Customs Order on Interpretative Notes had been prepared and would be adopted in the second half of 
2005.  The amendments to the Customs Code would r econcile the Code's provisions with those of the 
WTO Agreements, in particular with regard to the determination of country of origin of goods, the 
determination of customs value, and the mandatory publication of court decisions on customs issues. 
162. A Member noted that minimum price provisions in the new Law "On State Support of 
Agriculture in Ukraine" No. 1877-IV of 24 June  2004 might be incompatible with the customs 
valuation method, as outlined in Article 273 of th e Customs Code.  This Member also sought the 
elimination of a US$ 1,500 fee for firms to be  recognized as declarants, listed in Table 12(a). WT/ACC/SPEC/UKR/5/Rev.3 
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 163. The representative of Ukraine replied that th e Law "On State Support of Agriculture in 
Ukraine" did not provide for the application of  mandatory minimum purchase prices on imported 
goods.  Minimum purchase prices were used as an in dicator for triggering market intervention aimed 
at supporting domestic agricultural producers.  Pu rsuant to Article 8 of the Law, minimum and 
maximum purchase prices could only be applied to imports/exports temporarily if the Antimonopoly 
Committee concluded that the competitive operation of  the market was threatened and the Cabinet of 
Ministers endorsed this finding.  He emphasized that this provisional measure was aimed at 
preventing, or putting an end to, speculative or collusive pricing be haviour in the agricultural sector, 
in cases where standard State intervention procedur es were ineffective.  He also added that the 
customs value of imported goods was regulated in  observance of section XI of the Customs Code 
(also see section on "Pricing Policies").  As for th e US$ 1,500 fee listed in Table 12(a), he confirmed 
that this fee was slated for elimina tion along with other customs fees.   
164. [The representative of Ukraine indicated that Ukraine will apply the WTO provisions 
concerning customs valuation from the date of  accession, particularly the Agreement on the 
Implementation of Article VII of the GATT 1994.   The Working Party took note of these 
commitments.] 
[The representative of Ukraine confirmed that, fro m the date of accession, Ukraine would apply the 
WTO provisions concerning customs valuation, in cluding the Agreement on the Implementation of 
Article VII of the GATT 1994 and Annex I (Interpre tative Note) and paragraph 2 of the Decision on 
Valuation of Carrier Media Bearing Software for Data Processing Equipment (Decision 4.1), 
providing that valuation of the software was based on the value of the media.  He stated that Ukraine 
would not use any form of reference or minimum pr ice or fixed valuation schedule for the valuation 
of imports or to apply duties and taxes, and that all methods of valuation used were in conformity with 
those provided for in the WTO Agreement on the Im plementation of Article VII of the GATT 1994.  
The Working Party took no te of these commitments.] 
- Rules of origin  
165. The representative of Ukraine said that Ukra ine's non-preferential rules of origin were 
governed by Section XII of the 2002 Customs Code , Articles 276 to 285.  The Code established the 
main criteria for determining the country of origin  for goods, while the Resolution of the Cabinet of 
Ministers "On Approval of the Order of determinati on of Country of Origin of a Good, Crossing the 
Customs Border of Ukraine" No. 1864 of 12 December  2002 laid down detailed rules.  Other relevant 
legislative acts included the Resolution of the Cabinet of Ministers No. 1861 of 12 December 2002, 
which approved the Procedure for the Verification of  Certificates of the Ukrainian Origin of Goods,  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 59 
 
 
 and the Resolution of the Cabinet of Ministers No. 2030 of 27 December 2002, which approved the 
Schedule of Production and Technological Processes for Determining the Criterion of Sufficient 
Processing of Goods, and the Procedure for the Esta blishment and Application of the Criterion in 
Determining the Country of Origin of Goods.  The implementation of the prov isions of Article 2(h) 
and Annex II, paragraph 3(d) of the Agreement on Rules of Origin (i.e. the right of an importer, 
exporter or any person with a justifiable cause to seek an origin determination prior to shipment, 
delivered within 150 days and valid for three year s, providing the facts and conditions underlying the 
assessment remain comparable) had been ensured, in his view, through the adoption of the Cabinet of 
Ministers' Resolution "On Supplementing the Procedure for Identifying the Country of Origin of a Product Which is Moved Across the Customs Border  of Ukraine" No. 1443 of 28 October 2004. 
166. As to preferential rules of origin, these we re governed by international treaties and 
agreements concluded by Ukraine.  At present, these  included the rules of origin of the CIS countries, 
adopted by the Council of Governments of th e Commonwealth of Independent Countries on 
30 November 2000, and the rules of origin of the Free Trade Agreement between Ukraine and 
FYROM.  The rules of origin of CIS countries were based on the wholly-obtained or minimal 
processing criterion as well as, for processed goods, the substantial transformation criterion involving 
change of tariff heading (at the four-digit level of the Harmonized System) and/or ad valorem 
percentage requirements.  Impor ts from a CIS country covered by the wholly-obtained criterion 
included mineral resources, products of plant orig in, animals and animal products, fish and fish 
products, products extracted from the sea bed, wast e and scrap, high technology products made in 
open space or on board spaceships owned or rented from the CIS country; or products manufactured exclusively from the materials indicated above.  Si mple assembly operations; the preparation of goods 
for sale or transportation; preservation during stor age or transport; mixing operations which did not 
result in an essentially different product; and the slaughter of cattle did not constitute sufficient 
transformation or processing.  Imports from a CIS country were deem ed to have undergone 
substantial transformation if the value added propor tion exceeded 50 per cent.  As for residency rules, 
a product qualified for free trade treatment if it was tr aded on the basis of a contract/agreement signed 
between residents of CIS member-States or if it was imported from the territory of a CIS member-
State by a natural person resident in another CIS me mber-State.  To be eligible for this treatment, 
goods could not leave the territory of member-Stat es, unless direct transportation was impossible due 
to the geographical location of member-States, or in  cases agreed upon with th e competent authorities.  
The rules included a provision on the right to request  prior assessment of origin.  The rules had been 
published in official gazettes and were also acces sible on the Internet.  The Customs Code included 
additional provisions concerning the confidentiality of information, the right of appeal against WT/ACC/SPEC/UKR/5/Rev.3 
Page 60  
 
 decisions of the Customs authorities in court, and th e absence of retroactivity,  in accordance with the 
Constitution of Ukraine.   
167. Asked to clarify a reference to "particul ar countries" and "particular goods" found in 
Articles 278 and 279 of the Customs Code, the repr esentative of Ukraine sai d that the sufficient 
processing criterion for a specific good or a specifi c country (countries) was applied in accordance 
with the requirements of the Customs Code and Resolution of the Cabinet of Ministers No. 2030 of 
27 December 2002.  According to this Resolution, goods originating in countries with which Ukraine 
had signed international agreements regulating the procedure for determining the country of origin of 
goods, the sufficient processing criterion was app lied in accordance with the provisions of these 
agreements.  Whenever the suffici ent processing criterion had not been  identified in the international 
agreement, the provisions of Articles 279 and 280 of  the Customs Code applied.  In accordance with 
the provisions of Article 279 of the Customs Code, the Cabinet of Ministers had the authority to 
determine the criteria for sufficient processing for specific countries or goods.  Pursuant to this 
Article, the sufficient processing criterion was determined  by a change in the four-digit tariff heading, 
the ad valorem  rule, or the list of specif ic production or technological ope rations.  The list of products 
(determined by the Cabinet of Ministers pursuant to Resolution No. 2030 of 27 December 2002), for 
which the sufficient processing criterion was dete rmined by specific production and technological 
operations, included products falling to HS Chapte rs 25 and 27 and HS Headings 2818, 3301, 3403, 
4001, 4017, 7103, 7111 and 8702-8704.  If the Cabinet of Ministers did not establish rules for specific 
goods, then the sufficient processing criterion was determ ined by a change in the tariff heading.   
168. Asked about a mandatory requirement for certain imports to be accompanied by certificates of 
origin, the representative of Ukraine added that Ar ticle 282 of the Customs Code stipulated that 
certificates of origin were required for imports s ubject to preferential treatment by Ukraine; goods 
originating in countries which under the circumstan ces were subject to quantitative restrictions or 
other regulatory measures; stipulated in internationa l agreements or in Ukrainian legislation pertaining 
to the protection of public health, the environmen t, the rights of consumers, public order, State 
security, or other vital interests as outlined in the Constitution, including the ecological, economic and 
informational safety of Ukraine; or when the doc uments submitted for customs clearance did not 
contain any indication of origin, or the customs authorities had good reason to believe the declared 
origin to be incorrect.  A certificate of origin was not mandatory for goods receiving MFN treatment.  
Certificates of origin included an  exporter's declaration (written statement) attesting the country of 
origin, as well as a statement by the Chambers of  Commerce (or other competent authority) in the 
exporting country, confirming the validity of the information contained in the certificate.  In case the 
certificate of origin was not available, imports could be accompanied by a declaration of origin.   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 61 
 
 
 Article 284 of the Code stated that customs clearance and the release of goods, whose country of 
origin could not be determined relia bly, could be effected without a certificate origin against payment 
of full duties.  The "common" rate of import duty was always levied on imports not accompanied by 
certificates of origin.  However, importers c ould reclaim duty on goods enjoying preferential 
treatment by presenting the certificate of origin re trospectively within one year from the date of 
customs clearance.  As for free z ones, rules of origin of goods imported from special economic zones 
were determined in accordance with the procedure established by Article 18 of the Law "On Single 
customs Tariff" No. 2097-XII of 5 February 1992 .  Moreover, with the adoption of the Law "On 
amending the Law of Ukraine "On the State Budge t of Ukraine for 2005" and Some Other Legal 
Acts" No. 2505 of 25 March 2005, the rules of orig in would apply uniformly throughout the entire 
territory of Ukraine, including in any special economic zones.  
169. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine['s 
preferential and non-preferential rules of origin ] would comply with the provisions of the WTO 
Agreement on Rules of Origin.  The Working Party took note of this commitment.]  
[The representative of Ukraine confirmed that fro m the date of accession Ukraine's preferential and 
non-preferential rules of origin would comply full y with the WTO Agreement on Rules of Origin, and 
that the requirements of Article 2(h) and Annex II,  paragraph 3(d) of the Agreement, which require 
provision upon request of an assessment of the or igin of the import and outline the terms under which 
it will be provided, woul d be established in Ukraine's legal framework prior to accession.  The 
Working Party took note of this commitment.] 
- Other customs formalities 
170. Some Members stated that Ukraine's custom s clearance procedures were cumbersome and 
encouraged Ukraine to make further progress in the simplification and reform of its customs regime.  
A Member noted that importers were required to present a "certificate of goods examination" issued 
by the Ukraine Chamber of Commerce and Industry  or its regional department, determining the 
commodity nomenclature of the importation, and wo ndered why this task could not be performed by 
customs officials.  Ukraine was asked to explain why the Customs Service was not responsible for 
establishing the classification of imports and invite d to indicate when the Customs Service would 
resume this function. 
171. In reply, the representative of Ukraine said that  the new Customs Code aimed at simplifying 
customs procedures.  He also pointed to the am endments made to the Law "On the Unified Fee 
Charged at the Entry Points through the State Border of Ukraine", which simplified customs WT/ACC/SPEC/UKR/5/Rev.3 
Page 62  
 
 procedures and optimized the customs clearance pro cess.  He stressed that the Customs Service was 
the main body responsible for determining the comm odity classification of goods and its decisions on 
the classification of goods were binding on co mpanies and citizens (Article 313 of the new 
Customs Code).  In cases where the customs official  and the importer (declarant) held differing views 
on the appropriate code, the declarant could appeal to  a higher body within the Customs Service or to 
the courts.  The right of appeal to the Ukrainian customs authorities, or to any State authority, was 
guaranteed in accordance with standard procedures.   If the classification was a complex technical 
matter, the Chamber of Trade and Commerce or its regional divisions could be approached in writing 
for additional information or an expert opinion.   The Chamber of Trade and Commerce and its 
regional divisions identified the appropriate HS C ode pursuant to the Law "On Chambers of Trade 
and Commerce in Ukraine" No. 671 of 2 December  1997.  The methodological and expert documents 
issued by the Chamber within its sphere of co mpetence were mandatory on the entire territory of 
Ukraine.  Therefore, the Chamber's expert opini on on the classification of imports should be taken 
into account by the Customs Service.  The Cust oms Service remained, how ever, the authority in 
charge of the classification of goods. 
- Preshipment inspection 
172. Noting that Ukraine did not require mandatory pre-shipment inspection of goods, some 
Members stated that Ukraine, in the event that pr e-shipment inspection services would be employed in 
the future, would need to ensure  that such services would be carried out in observance of WTO 
provisions, e.g. in the application of fees and ch arges for services rendered, other WTO requirements 
in customs processing, and in providing a right of ap peal to the Government of the decisions of pre-
shipment inspection entities.   
173. The representative of Ukraine confirmed that if Ukraine employed preshipment inspection 
services in the future, the Government of Ukraine w ould [comply with the provisions] [ensure that the 
requirements] of the WTO Agreement on Preshipment Inspection were fully implemented and that the 
operations of any preshipment inspection companies retained by Ukraine met the requirements of the 
WTO Agreements, including the Agreement on the Im plementation of Article VII and Articles VIII 
and X of the GATT 1994.  The Working Party took note of these commitments. 
- Anti-dumping, countervailing duties, safeguard regimes 
174. The representative of Ukraine said that the Law "On Single Customs tariff" No. 2097-XII of 
5 February 1992 included general provisions for th e application of anti-dumping, countervailing and 
safeguard measures.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 63 
 
 
 175. Detailed provisions to implement the anti-dumpi ng regime were laid down in the Law "On 
Protection of National Producer From Dumped Imports" No. 330-XIV of 22 December 1998, as 
amended by Law No. 1595-III of 23 March 2000 and Law No. 860-IV of 22 May 2003.  The 
amendments were of editorial nature.  A new draft law, amending certain provisions of Law 
No. 330-XIV of 22 December 1998, had been submitte d to the Supreme Rada for consideration.  
Anti-dumping procedures were initiated by a domestic producer, or its labour or trade union, filing a 
complaint on behalf of the domestic industry with  the Ministry of Economy.  The complaint should 
include evidence of dumping and injury, and estab lish a causal link between the dumped imports and 
the injury to the domestic industry.  The Ministry  reviewed the complaint and decided whether to 
conduct an investigation.  Anti-dumping investiga tions were carried out by the Ministry in 
cooperation with the State Customs Service and the Interdepartmental Commission on International 
Trade.  Decisions to apply anti-dumping duty, whic h was the only remedy provided for by law, were 
promulgated by the Interdepartmental Commission on International Trade.  Anti-dumping measures 
imposed during 2000-2005 are described in further detail in Table 15.   
176. He added that Ukraine's anti-dumping legi slation was based on the Agreement on 
Implementation of Article VI of  the General Agreement on Tari ffs and Trade 1994 and, in his 
opinion, in compliance with the Agreement.  He stated that Ukraine had never been accused of 
violating WTO norms and requirements in the app lication of anti-dumping measures.  However, the 
de minimis  thresholds with respect to the volume of dum ped imports were higher in current legislation 
than the thresholds stipulated in  the Agreement as these thresholds were based on the percentage of 
volume of consumption.  The implementa tion of several provisions related to de minimis in the Law 
was linked to Ukraine's entry into the WTO, notably  its Article 16, Part 4; and Article 12, Part 9 
(paragraph 2) and Part 7.  In response to a query  from a Member whether Ukraine had not established 
a practice to inform the authorities in the exporti ng country of the initiation of an anti-dumping 
investigation, and only intended to do so upon accession to the WT O, the representative of Ukraine 
replied that the Law provided for mandatory notifica tion to the authorities in the country of export of 
the initiation of an anti-dumping investigation.  In practice, the Ministry of Foreign Affairs provided 
such notification by informing the relevant author ities in foreign countries.  He confirmed that no 
anti-dumping duty would be imposed if the imports of  a given product constituted less than 3 per cent 
of the total import volume of this product.  In response to a specific quest ion, he confirmed that 
Ukraine applied the principle of the lesse r duty in its anti-dumping investigations. 
177. The Law "On Protection of National Industry Ag ainst Subsidized Imports" No. 331-XIV of 
22 December 1998 established detailed provisions for the application of countervailing measures.  
The Law was based on the Agreement on Subsidi es and Countervailing Measures and was, in the WT/ACC/SPEC/UKR/5/Rev.3 
Page 64  
 
 opinion of the representative of Ukra ine, consistent with the requirements of the Agreement.  As with 
anti-dumping actions, investigations  were conducted by the Ministry  of Economy in cooperation with 
the State Customs Service and the Interdepartm ental Commission on International Trade.   
178. The representative of Ukraine said that the La w "On the Application of Safeguard Measures 
Against Imports to Ukraine" No. 332-XIV of 22 December 1998 laid down detailed provisions for the 
application of safeguard measures.  Safeguard  measures were applied by decision of the 
Interdepartmental Commission on International Trad e following investigations conducted by the 
Ministry of Economy.  Completed and ongoing safeguard  investigations are enumerated in Table 16.  
Imports could be made subject to surveillance if the safeguard investigation failed to detect any injury 
to the domestic producer, but the th reat of injury was deemed to pe rsist.  In such cases, the volume 
and value of imports would be monitored throu gh non-restrictive automatic import licensing.   
179. His authorities had reviewed the consistency of the Law with the requirements of the 
Agreement on Safeguards and had found most of the provisions to be in compliance with the 
Agreement.  However, some of the provisions of the Law were inconsistent, notably its Article 10, 
paragraph 3 which recognized that factors other than  increased imports could cause injury but did not 
require that injury from these other causes not be attributed to increased imports, as required in 
Article 4.2 of the Agreement on Safeguards; a nd Chapter IV, which provided for a "Surveillance 
Measure" if the Ministry established a threat of se rious injury in the course of the investigation - by 
necessity prior to a final determination - a measure which had no counterpart in the Agreement.  The 
provisions of Article 16 did not comply fully with the provisions of Article 5.1 of the Agreement on 
Safeguards.  Moreover, in applying definitive measures, Article 16.3 required the Commission to 
specify the countries, which was not consistent with  Article 2.2 of the Agreement, although Article 21 
exempted developing WTO members from this provi sion.  Articles 18 and 19 of the Law would also 
need to be revised to make the terms and pro cedures for review and liberalization of safeguard 
measures consistent with Article 7 of the Agreem ent.  In this connection, his Government had 
prepared a draft law to bring domestic legislation in line with WTO requirements.  The draft law had been submitted to the Supreme Rada  (Parliament) for consideration. 
180. A Member noted that some of the basic c oncepts in Law No. 330-XIV "On Protection of 
National Producer from Dumped Imports" of 22 December 1998, Law No. 331-XIV "On Protection 
of National Industry Against Subsidized Imports " of 22 December 1998, and Law No. 332-XIV of 
22 December 1998 did not seem to be fully in li ne with the WTO Agreement on Implementation of 
Article VI of the GATT 1994, the Agreement on Sa feguards, and the Agreement on Subsidies and 
Countervailing Measures.  While in many cases this could possibly be due to translation problems,  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 65 
 
 
 confusion might also arise about the meaning of the concept itself.  Ukraine was encouraged to align 
the wording of its legislation as much as possible w ith that of the WTO Agreements.  In reply, the 
representative of Ukraine said that Ukraine would ta ke this Member's concerns into account when 
drafting amendments to existing relevant legislation. 
181. Some Members highlighted a number of difficulti es experienced in connection with Ukraine's 
implementation of safeguard measures.  Concer ning safeguards taken in 2000 on imported plates, 
sheets, films and other Articles of polyurethane, Members noted late receipt of information which in 
addition had been insufficient to prove a surge in impor ts, the injury to industry, and the causal link.  
Moreover, the protective quotas had been set at appr oximately 2.5 times below the average of imports 
in the last three representative years, which was not consistent with Article 5 of the Safeguards 
Agreement.  These Members requested that this and other safeguard measures, and practices not 
corresponding to WTO rules, be eliminated as soon as possible. 
182. In reply, the representative of Ukraine not ed that imports of polyurethane had caused 
considerable injury to domestic producers and, sp ecifically, resulted in a 33 per cent decline in 
domestic production of polyurethane.  Th is effect had been established by a special investigation.  He 
noted that the application of special measures to imports of polyurethane had been terminated on 
3 October 2003 (Decision No. SP-83/2003/52-49 of the Interdepartmental Commission on International Trade).  At present, Ukraine applied saf eguard measures to imports of five items, four of 
them were subject to quotas and one item to an add itional duty.  More than 92 per cent of the imports, 
prior to the introduction of safeguards, originated in non-WTO Members.   
183. [The representative of Ukraine confirmed th at, from the date of accession, Ukraine would 
comply with the provisions of the WTO Agreemen ts on Anti-Dumping, Subsidies and Countervailing 
Measures, and Safeguards.  The Working Party took note of these commitments.]  
[The representative of Ukraine confirmed that[, from the date of accession,] Ukraine would not apply 
any anti-dumping, countervailing or safeguard measure until it had notified and implemented 
appropriate laws in conformity w ith the provisions of the WTO Agreements on the Implementation of 
Article VI, on Subsidies and Countervailing Measures,  and on Safeguards.  In the elaboration of any 
legislation concerning such anti-dumping, count ervailing and safeguard measures Ukraine would 
ensure their full conformity with the relevant WT O provisions, including Article VI and XIX of the 
GATT 1994 and the Agreements on the Implementati on of Article VI, the Agreement on Subsidies 
and Countervailing Measures and the Agreement on Safeguards.  After such legislation was 
implemented, Ukraine would also apply any anti- dumping duties, countervailing duties and safeguard WT/ACC/SPEC/UKR/5/Rev.3 
Page 66  
 
 measures in full conformity with the relevant WTO provisions.  The Working Party took note of these 
commitments.] 
[The representative of Ukraine confirmed that fro m the date of accession Ukraine would apply any 
anti-dumping, countervailing or safeguard measure in full conformity with the relevant WTO 
provisions, particularly with the provisions of  the WTO Agreements on the Implementation of 
Article VI, on Subsidies and Countervailing Measur es, and on Safeguards.  The Working Party took 
note of these commitments.] 
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
184. The representative of Ukraine said that export du ties had been introduced on the basis of the 
Laws "On Export Duty on Live Cattle and Hides" No. 180/96- ВР of 7 May 1996; "On Export Duty 
Rates for Seeds of Some Oil Crops" No. 1033- XIV of 10 September 1999, as amended by Law 
No. 2555- ІІІ of 21 June 2001, and "On Export Duty on  Ferrous Waste and Scrap" No. 216-IV of 
24 October 2002.  The products c overed and the corresponding rates of duty at present are listed in 
Table 17.   
Table 17:  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 
ton  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 (fe male bovines that 
have never calved), cows, 
bulls, bullocks, etc.  €55 but not less 
than €540 per ton "" "" 
01.04.10 Live sheep  €50 but not less 
than €390 per ton "" "" 
41.01 Cattle hides  €30 but not less 
than €400 per ton "" "" 
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 ton "" ""  WT/ACC/SPEC/UKR/5/Rev.3 
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 Tariff code Product description Duty rate  Legislative basis Date of elimination 
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 
"" "" 
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 ton 
 
"" "" 
7204.4910 - - - Fragmentised 
(shredded) (ECSC) "" "" 
  - - - Other:  "" "" 
7204.4930 - - - - In bundles (ECSC) "" "" 
  - - - - Other:  "" "" 
7204.4991 - - - - - In bundles (ECSC) "" "" 
7204.4999 - - - - - Other  "" "" 
7204.50 - Remelting sc rap ingots: "" "" 
7204.5010 - - Of alloy steel (ECSC)  "" "" 
7204.5090 - - Other  €30 per ton 
 
"" "" 
 
185. Some Members stated that Ukraine's export duties were very high, with a strong trade-
distorting impact, and in some cases prohibitive for tr ade.  A Member raised pa rticular concerns about 
the export tax on ferrous scrap.  Another Member noted  that Ukraine appeared to apply a TRIM in the 
meaning of paragraph 2(c) of the Annex to the Agreement on Trade-Related Investment Measures by 
granting an exemption from export duties to agricultural producers, contingent on the production of certain agricultural commodities.  This Member stated that Uk raine was expected to achieve WT/ACC/SPEC/UKR/5/Rev.3 
Page 68  
 
 conformity with its future obliga tions under the TRIMs Agreement.  Ukraine was also requested to 
continue phasing out its export duties, so that th ese would be eliminated by the date of Ukraine's 
accession to the WTO, and thereby allowing Ukrain e to commit not to apply export duties as a 
Member of the WTO.   
186. In reply, the representative of Uk raine stated that export duties per se were consistent with the 
WTO Agreements, but he acknowledged that high e xport duties could act as trade barriers and hence 
needed reduction.  The export duty on oilseeds ha d resulted in increased capacity utilization among 
seed processors and higher domestic output of oil, ma rgarine, special fats and mayonnaise.  As for 
live animals and hides and skins, he noted that the consumption of meat and meat products had 
declined substantially in Ukraine in the 1990s to the detriment of domestic producers.  The 
introduction of export duty on hides had resulted in a substantial improvement in the structure of 
Ukraine's exports of hides.  However, Ukraine recognized the negative impact the export duties had 
on investment and bilateral trade, but a proposal to repeal the export duties on live cattle and hides 
had been defeated in the Supreme Rada in 2000, an d the Cabinet of Ministers had rejected a similar 
proposal in 2002.  With regard to the TRIM-relate d concern raised by a Member, he stressed that 
agricultural producers which were legal entities in  any case were allowed to export live cattle (as 
specified in Law No. 180/96-VR of 7 May 1996) , except young cattle weighing 350 kg or less and 
hides from their own production, without payment of export duty.  The export duty on oilseeds, 
originally set at 21 per cent, had been redu ced to 17 per cent in 2001.  Law No. 2773-IV "On 
Amending the Law On Export Duty Rates for Seeds of Some Oil-Yielding Plants" of 7 July 2005 
provided for a further reduction of the export duty on oilseeds to 16 per cent and then to 10 per cent, 
through one per cent annual reductions .  This Law would enter into fo rce after Ukraine's accession to 
the WTO.  Ukraine had prepared a draft law, whic h would eliminate the export duty on live cattle and 
reduce the export duty on hides (cattle hides, sheep and lamb skin, pigskin) from 15 to 10 per cent, 
through one per cent annual reductions.  Ukraine al so committed to reduce the €30 per ton export duty 
on ferrous metal waste and scrap to €25 per ton fr om 1 January 2006, and then to €18 per ton from 
1 January 2007.  The export duty on livestoc k would also be brought down upon accession –  
including reductions from 75 to 60 per cent on "live bovine animals", and 50 to 40 per cent on "live 
sheep and goats" – thereafter followed by a further five per cent annual reduction over a period of four 
years.  Export duties on raw fur-skins would be reduced to 20 per cent by the date of accession, 
followed by a further reduction over the course of fi ve years by one per cent annually.  The draft laws 
on reducing export duties had been submitted to  the Supreme Rada for consideration. 
187. Some Members noted that Ukraine had also established minimum "indicative" export prices 
for a wide range of goods, and requested Ukra ine to explain why this measure should not be  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 69 
 
 
 considered an export restriction, or related to export restrictions.  A Member questioned whether these 
minimum export prices did not act to create artificially low internal prices for exportable goods.  
Another Member noted that products subject to mi nimum indicative prices also seemed to be subject 
to export contract registration requirements a nd questioned the rationale for such a measure. 
188. The representative of Ukraine replied that  the Commercial Code No. 436-IV of 
16 January 2003, which had entered into force on 1 January 2004, in its Article 189, clause 4, had 
maintained the legal basis to stipulate indicative pr ices.  In his view, Article XI:I did not apply to 
restrictions applied temporarily to prevent a serious  shortage of products of critical importance to an 
exporting country.  The Ministry of Economy established the indicative prices based on analytical input from the State Information and Analytical Ce ntre for External Commodity Markets Monitoring 
(Derzhzovnishinform), upon consultation with l eading exporters.  The prices were binding on 
business entities entering into sales/purchase contracts.  He noted that minimum indicative export 
prices were not aimed at creating low internal pri ces for exports, as these prices were not related to 
trade on the domestic market.  Minimum indicative export prices guaranteed the sale of Ukrainian products at the estimated cost, which was set at th e destination market.  Since sellers of Ukrainian 
sensitive products did not always set their prices a ccording to the average ma rket price, they were 
likely to become subject to restrictive measures imposed by importers.  Minimum indicative export 
prices allowed to avoid the application of trade restrictive measures against Ukrainian exporters, 
while preserving the existing market outlets for domestic producers.  The minimum indicative prices 
in force in January 2005 are listed in Table 18.   The minimum indicative prices were reviewed 
monthly, and updated information c ould be found on the website www. ukrdzi.com.ua.  He added that 
Decree of the President No. 691 of 18 November 1994 was no longer in force and that, at present, no indicative export prices existed.  With regard to expo rt contract registration, he said that not all goods 
requiring such registration had been subject to indi cative prices.  Presidential Order "On Considering 
Invalid Some Orders of the President of Uk raine" No. 1003/2005, cancelling the registration 
requirement had come into force on 12 July 20 05.  Thus, Ukraine no longer maintained export 
contract registration requirements.   
189. Minimum indicative prices were established fo r Ukrainian exports subject to (i) quotas or 
licensing in an importing country, to ensure that Ukra inian exports were sold at the estimated market 
price prevailing in the foreign market and to avoid the imposition of restrictive measures; (ii) "special 
regimes", i.e. price undertakings by Ukraine to  allow the suspension of anti-dumping proceedings 
affecting Ukrainian exports; (iii) special import pro cedures effective in Ukraine, i.e. international 
bidding or other similar procedures and advance impo rt deposits in banks, as stipulated in Article 19 
of the Law "On Foreign Economic Activity"; (iv) sp ecial procedures according to Article 20 of the WT/ACC/SPEC/UKR/5/Rev.3 
Page 70  
 
 Law "On Foreign Economic Activity"; (v) anti-dumping action in foreign markets – to ensure that 
Ukrainian producers set prices at a level consistent with the estimated price effective in the export 
market; (vi) requirements ensuing from Ukraine' s international commitments – for instance the 
Agreement on Suspending the Anti-dumping Inves tigation on Certain Cut-to-length Carbon Steel 
Plate.  He added that special import procedures, as d escribed in item (iii) above, were not applied in 
Ukraine and noted that the new draft law "On Foreign Economic Activity" did not provide for any 
such special import procedures.  He confirmed th at the list of cases governing the application of 
minimum indicative prices, as listed in this paragraph, was exhaustive.  
190. In summary, the indicative prices on ferrosilic ium, ferrochrome silicon, ferromagnesium 
silicon, carbamide, rolled steel, heavy sheet rolled me tal, ammonia and ferro-concrete reinforcements 
were due to anti-dumping measures taken by foreign trading partners, while for agricultural products 
the indicative prices had been introduced to prev ent a decrease of customs value and to ensure 
effective implementation of Ukraine's export duties.    Producers, wholesalers and processors were free 
to sell their products to exporters at any price, in cluding at prices lower than the indicative price.  
Exporters, on the other hand, were legally bound to set their prices at least at the level of the minimum 
indicative export price, since in the absence of i ndicative prices there would most likely be a reduction 
in the customs value and in the corresponding duty  collected.  However, pursuant to Order No. 547-a 
of the Ministry of Foreign Economic Relations and Trade of 31 August 1998, business entities were 
allowed to deviate from the indicative prices if th ey obtained an approved expert opinion from the 
Analytical Centre for Monitoring of External Product Markets, by providing supporting 
documentation that would justify a deviation from the s tipulated price in their contracts.  Enterprises 
would not be able to export their products at a pric e lower than the indicativ e price established by the 
Ministry of Economy if they failed to produce the documents required for justifying the deviation.  
The Analytical Centre could also offer business entities expert assistance on preparing the supporting 
documentation.   
191. A Member noted that the system of minimum indicative export prices placed the onus on the 
exporter to justify why products should be sold at a price that did not coincide with the applicable 
indicative price.  Thus, products could not be expo rted if the government did not agree with the 
exporter's justification.  Some Members stated that Ukraine should eliminate its minimum export 
prices by the date of accession, and commit not to a pply or revert to minimum export prices after 
accession, thereby ensuring conformity with Ar ticle 4 of the Agreement on Agriculture and 
Article XI:I of the GATT 1994.  WT/ACC/SPEC/UKR/5/Rev.3 
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 192. [The representative of Ukraine confirmed that  at present export duties were applied only to 
the goods listed in Table [17].  Ukraine would reduce progressively the export duties listed in 
Table [17] according to the timetable indicated .  After accession to the WTO, Ukraine would 
minimize the application of export duties on othe r products and apply such measures only in 
accordance with the provisions of the WTO Agreement.   He further confirmed that the current duties 
and any changes in their application would be publis hed in the Official Gazette.  The Working Party 
took note of these commitments.] 
- Export restrictions  
193. The representative of Ukraine said that the La w "On Foreign Economic Activity" No. 959-XII 
of 16 April 1991 allowed quantitative export restricti ons to be introduced (i) in the event of a 
considerable imbalance in the internal market, pa rticularly of agricultural goods, fish and fish 
products, foodstuff and priority industrial goods, as well as other goods of vital importance to 
Ukraine; (ii) to protect human, animal or plant lif e or health; public morals; the environment; national 
treasures of artistic, historic or archaeological value;  or national security; (iii) on exports of precious 
metals, except for banking metals (Table 19(b)); (iv) for the protection of intellectual property, 
including patents, trademarks and copyright; (v) to fulfil Ukraine's obligations under international 
treaties; or (vi) in the implementation of safeguard  measures.  In his view, these provisions were in 
accord with the situations foreseen in Articl es XI, XIX, XX and XXI of the GATT 1994 and the 
TRIPS Agreement.   
194. He added that Ukraine primarily regulated expor ts through the application of export duties on 
some products, as noted above.  In addition, Ukra ine prohibited exports of  scrap non-ferrous metal 
pursuant to the Law "On Scrap Metal" No. 619-XIV of 5 May 1999 (Table 19(a)).  He reiterated that 
Article XI:1 of the GATT 1994 did not apply to bans  or restrictions on exports that were applied 
temporarily in order to prevent a serious shortage  of products of critical importance to an exporting 
country.  Exports of scrap metals generated by Ukraine's military, as well as exports of assembled 
parts/units of machines, ships, vessels, military equi pment and railway rolling stock, were not allowed 
for security reasons.  Parts/units in a disassembled state could, however, be exported as scrap.  He 
confirmed that no ban on the export of copper ore exis ted in Ukraine.  Article 9 (part 2) of the Law 
"On Scrap Metals" prohibited the e xport of ferrous metal scrap as "give-and-take" raw materials.  The 
same Article prohibited the export of scrap alloy ferrous metals, scrap non -ferrous metals, primary 
metallurgical products in the form of ingots, blocks , slices and other semi-processed products of crude 
copper (including anodes).  He added that voluntar y export restraints affecting the exportation of 
metal products were currently in place, in complia nce with signed international agreements.  These WT/ACC/SPEC/UKR/5/Rev.3 
Page 72  
 
 measures would be removed upon accession and the rele vant laws would be amended to meet the 
requirements of Article 11.1(b) of the Agreement on Safeguards.   
195. In response to a specific question he said th at Ukraine did not envisage the introduction of 
export quotas on grain.  Asked specifically abou t Ukraine's quota regime governing the export of 
sugar,  he said that the A quota determined the production of refined sugar for sale on the domestic 
market, while the B quota was intended for supplies outside Ukraine under international contracts.  
After fulfilling their obligations under the A and B quotas, sugar owners (business entities operating 
in the sugar market) were free to determine the volume of sugar intended for exports (C quota).  
Owners were not obliged to supply the A and B quot as before they were allowed to export under the 
C quota.  He added that B and C quotas had never been  established by the Government (see section on 
"Agricultural Policies").   
196. The registration requirements for engaging in  exportation, as well as the HS numbers for 
goods requiring an export licence, were the same as those for importation.  An activity licence was 
needed to export alcoholic beverages; ethyl al cohol, cognac and fruit spirits; tobacco products; 
narcotics, psychotropic substances and precursor s; laser-readable discs and equipment for laser-
readable discs, and polycarbonate  for the production of optical  information storage devices; 
cryptosystems and means for cryptographic protecti on; and holographic protection elements (Tables 
8(a) and 8(b)).  Goods subject to export licensing included (i) precious metals; (ii) certain types of 
rolled flat metal from carbonic steel, hot rolled, wit hout electrolytic or other metal covering, not in 
rolls, and more than 150 mm width, exported to the United States; (iii) textile products in categories 
435, 442, 444, 448 exported to the United States; (i v) rolled flat metal, alloyed and plain steel 
exported to the EU; (v) certain types of rolled flat metal exported to the Russian Federation; as well as 
(vi) optical polycarbonates for the production of discs for laser reading systems; (vii) products, which 
might contain ozone-depleting substances and importe d in aerosol packaging; (viii) products which 
might contain ozone-depleting substances; (ix)  ozone-depleting substances; (x) iron ores and 
concentrates; (xi) certain copper pr oducts falling into HS Chapter 74; (xii) certain aluminium products 
falling into HS Chapter 76; (xiii) unwrought lead; (xiv) specific m achinery or machinery parts, 
relating to metal working, falling into HS Chapte r 84; and (xv) certain petroleum oils and oils 
obtained from bituminous minerals.  For some of these products, the exporter was also required to 
receive prior approval from the relevant administra tive agency.  In addition, depending on the needs 
for ferrous scrap metal, the Cabinet of Ministers could impose export restrictions.  The export licences 
were issued to control exports, but were not restric tive in nature.  He confirmed that no products were 
subject to export duty as well as licensing.  Qu antitative export restrictions and export licensing  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 73 
 
 
 requirements are listed in Tables 19 (a) – (f) and 20(a) , (b) and (c), including the list of goods subject 
to export approval (Table 20(b)).  
197. A Member invited the representative of Ukraine to  provide further details  and justifications 
for some of the measures listed in the preceding para graph.  In response, the representative of Ukraine 
noted that precious metals were regarded as exhaus tible natural resources, which were substitutes for 
gold and silver, and therefore fell under the provisio ns of Article XX(c) of GATT 1994.  He added 
that so far no licence for the export of gold and silver  had been issued since none had been requested.  
He further noted that the export control measures, lis ted in items (ii) to (v), had been imposed in 
compliance with Ukraine's international agreements negotiated with trading partners.  These measures 
would be repealed upon the agreements' termination.   He also confirmed that the licensing measure 
affecting exports of iron ore and concentrates was au tomatic and applied exclusively to domestically-
produced goods; he stressed that this measure had b een introduced to strengthen the State's regulatory 
role in strategic sectors of the economy through trade monitoring.  He acknowledged that products 
listed in items (xi) to (xiv) were subject to both pr ior approvals and export licensing, but held the view 
that these requirements were compatible with the provisions of Article 1(6) of the Agreement on 
Import Licensing Procedures.  He noted that the e xport licensing measures listed in item (xv) were no 
longer in effect. 
198. Some Members requested full information i ndicating the basis on which Ukraine would 
assess that a serious shortage of products of crucial importance to Ukraine continue to exist.  Ukraine 
should also detail the measures applied to domestic producers (to justify measures under 
Article XX(g)) and any government stabilizati on plans in place (to justify measures under 
Article XX(i)).  Unless such justifications could be provided, Ukraine's export restrictions on non-
ferrous metals and scrap metal would need to be eliminated by the date of accession.  Some Members noted that the export ban on non-ferrous scrap had be en in place for five years, and considered the ban 
clearly non-WTO consistent.  Moreover, the Governme nt of Ukraine appeared to have suspended the 
issuance of licences for fe rrous scrap in February 2004, effec tively halting the exportation of scrap.  
A Member noted that, should the export ban on non-fe rrous scrap be substituted with an export duty, 
the level of this duty must not be  prohibitive and form part of Ukra ine's schedule to eventually phase 
out all export duties.  A Member enquired specifica lly about the existence of any recent export bans 
or other restrictions on maize and barley.    
199. The representative of Ukraine replied that non-fe rrous metal scrap, which constituted a raw 
material for Ukraine's metallurgy industry, was in  critically short supply.  Ukraine had no other 
domestic source of raw material for most non-ferrous  metals.  He added that all contracts for the WT/ACC/SPEC/UKR/5/Rev.3 
Page 74  
 
 exportation of metal scrap were subject to regist ration pursuant to the Law "On Scrap Metal".  
Ukrainian exports of ferrous scrap had not been su spended, but re-registration had been required for 
all registered and ongoing export contracts for fe rrous scrap in February 2004.  There were no 
restrictions applying to the export of ferrous scr ap, other than the export duty of €30 per ton, which 
would be subject to gradual liberalization.  He st ated that Ukraine committed to eliminate the export 
ban on non-ferrous scrap by the date of accession and intended to substitute it by export duties – 
50 per cent but not less than €0.4 per 1 kg (alloy st eel and aluminium), 50 per cent but not less than 
€0.15 per 1 kg (lead), 50 per cent but not less th an €0.45 per 1 kg (copper), 50 per cent but not less 
than €0.75 per 1 kg (nickel), 50 per cent but not l ess than €1.25 per 1 kg (titanium), 30 per cent but 
not less than €0.35 per 1 kg (tin) and 30 per cent but  not less than €0.2 per 1 kg (zinc).  Exports of 
scrap metal from Ukraine had averaged 2,450,000 tons in 2004.  As for maize and barley, he said that 
no export restrictions or export bans had been  applied to the exportation of these products.  
200. Some Members noted that Ukraine appeared  to apply export licence fees derived in 
proportion to individual income in Ukraine or as a percentage of the transaction value, whereas 
Article VIII of the GATT 1994 stated that all fe es and charges related to importing or exporting 
should be limited to the approximate cost of the services rendered.  Ukraine was invited to describe 
the steps it was taking to ensure the consistency of its fees and charges with the provisions of 
Article VIII of the GATT 1994 prior to accession.   
201. The representative of Ukraine said that export licences were issued against a fee equal to 
0.1 per cent of the value of the export contract.  He added that, pursuant to Cabinet of Ministers' 
Resolution No. 285 of 7 March 1998, customs cleara nce of scrap metal and ferrous and non-ferrous 
metal scrap was subject to a fee five times higher than the ordinary customs clearance fee for such 
transactions, except for business entities exporting su ch products pursuant to a State program for 
utilization of metals in common types of ammuniti on not suitable for further use and storage.  
The additional fee for customs clearance of metal scrap had been eliminated on 1 January 2005 
pursuant to Law No. 1344 of 27 November 2003 and Cabinet of Ministers' Resolution No. 1995 of 
24 December 2003.  Moreover, he stated that th e Cabinet of Ministers had adopted Resolution No. 
362 "On the Amount of State Duty for Issuing Export (Import) Licenses" of 18 May 2005, which 
provided for the application of import and export licensing fees that reflected the cost of services 
rendered. 
202. Some Members requested that Ukraine remove, by the date of accession, the WTO-
inconsistent policies in relation to exports of live animals, hides and skins, non-ferrous metal scrap 
and sunflower seeds and commit not to introduce or revert to any such export restrictions after  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 75 
 
 
 accession in order to maintain conformity with Ar ticle XI:1 of GATT 1994 and, in view of the 
discriminatory effect such restrictions may have on  imported products, to comply with Article III:4 of 
GATT 1994 and Article 4 of the Agreement on Agriculture.  
203. A Member requested Ukraine to revoke – prior to accession – the provision for imposing 
restrictions on the export of ferrous metal scrap by  the Cabinet of Ministers, depending on the need 
for ferrous scrap.  This Member sought the eliminati on of all remaining bans on the export of scrap 
metals and copper ores – including scrap metals gene rated by the military – by the date of accession, 
regardless of whether or not they were intende d for processing abroad followed by subsequent 
importation.  This Member also noted that the B quota for sugar amounted to a restriction that stipulated how sugar must be exported, while also af fecting the destination of exports.  Since this was 
inconsistent with both Article XI  and Article I of GATT 1994, Ukraine was asked to eliminate the B 
quota by the date of accession and, accordingly,  repeal Law No. 758 "On the State Regulation of 
Sugar Production and Sale" of 17 June 1999.  With regard to the restrictions on precious metals, 
alloys and stones, this Member had not been convin ced of the relevance of the justification provided 
by Ukraine in relation to Article XX(c) of GATT 1994.  This Member expressed doubts whether the 
measures on gold and silver were significant measures of currency control in Ukraine.  Ukraine was, 
therefore, requested to eliminate prior approval and subsequent licensing requirements applied on the 
export of these products (listed in Table 19(b)).  Fi nally, this Member stated that prior approval and 
licensing requirements applicable to all products in  Table 20(a) for which justification was provided 
under Article XX(d) or (g) of the GATT 1994 – including inter alia  products of iron ore and 
concentrates, copper, aluminium and lead falling to HS Heading 26.01 and HS Chapters 74, 76, 78, as 
well as a number of machinery parts falling to HS Chapter 84 – had to be eliminated by the date of accession.  
204. The representative of Ukraine said that a draf t Law "On Introduction of Amendments to the 
Law on Export Duty on Ferrous Waste and Scrap" providing for the elimination of the export ban on 
ferrous metal scrap as "give-and- take", raw materials and the elim ination of the export ban on scrap 
non-ferrous metals (to be replaced by export duties), had been adopted by the Supreme Rada in its 
first reading.  A draft law, abolishing the B and C quotas, as well as the mandatory exportation of raw 
cane sugar, had also been developed and was under review in Parliament. 
205. [The representative of Ukraine said that on accession Ukraine will ensu re that any export 
quantitative controls or export licensing requirement maintained or introduced are consistent with the 
relevant WTO provisions, including those contai ned in Articles XI, XVII, XX and XXI of the 
GATT 1994.  He added that from the date of acces sion the nonferrous scrap metal export regime WT/ACC/SPEC/UKR/5/Rev.3 
Page 76  
 
 would be applied in conformity with the GATT 1994 provisions including Articles I, III, VIII and XI.  
[The Working Party took note of this commitment.]] 
[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 [194 and 196] 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 GATT.] 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 
206. The representative of Ukraine stated that Ukra ine had no export subsidy measures in place.   
207. Some Members sought a commitment from Ukrain e that from the date of accession it will not 
maintain subsidies, including export subsidies which met the definition of a prohibited subsidy, within 
the meaning of Article 3 of the Agreement on S ubsidies and Countervailing Measures and that it will 
not introduce such prohibited subsidies in the fu ture, and that export financing and other export 
promotion policies will be operated in conformity with WTO provisions.   
208. [The representative of Ukraine confirmed that  from the date of accession Ukraine will not 
maintain subsidies[, except subsidies to the shipbu ilding industry in the form of exemption from the 
import duty until 1 January 2007, [including export  subsidies]] which meet the definition of a 
prohibited subsidy, within the meaning of Article  3 of the Agreement on Su bsidies and Countervailing 
Measures, and that it will not introduce such prohi bited subsidies in the fu ture.  The Working Party 
took note of this commitment.] 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies 209. Some Members requested that Ukraine provide  information on its non-agricultural subsidy 
programmes in the format applicable to WT O Members under the Agreement on Subsidies and 
Countervailing Measures (ASCM). 
210. In reply, the representative of Ukraine provided a draft notification of industrial subsidies, 
circulated in document WT/ACC/UKR/116.  The document covered programmes for the special  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 77 
 
 
 economic zones and priority territories, technological  parks, as well as secto r-specific programmes for 
fisheries, shipbuilding, the automotive sector, aircra ft construction, the space industry, coal mining, 
and publishing (of books).  On a general note, he  observed that tax arrears had been written off for 
insolvent enterprises in 2001.  This was a one-tim e write-off based on the Law "On Procedures for the 
Repayment by Taxpayers of Arrears to B udgets and State Target Funds" No. 2181 of 
21 December 2000.   
211. Subsidies in the coalmining industry were govern ed by the policies laid down in the Mining 
Law and a restructuring programme "Ukrainian Coal ", approved by Cabinet of Ministers' Resolution 
No. 1205 of 19 September 2001.  The purpose of the subsidies was to modernize the mining industry and thereby reduce production costs.  According to Cabinet of Ministers Order No. 182- р of 
31 March 2003, the overall level of support was not to exceed 5 per cent of the cost of production.   
Direct subsidy payments were provided pursuant to Cabinet of Ministers' Resolution No. 1311 
"On Procedures for Provision and Identification of Amounts of State Support to Coal Mining Enterprises for Partial Coverage of Production Cost  and Construction and Technical Re-equipment of 
Enterprises producing Coal, Lignite (Brown Coal ) and Peat" of 21 August 2003.  Previously, 
subsidies had been provided pursuant to Cabi net of Ministers' Resolutions No. 1733 of 
27 December 2001 and No. 26 of 6 January 1999.  The Ministry of Fuel and Energy approved the 
payments, which were allocated by its Industry Comm ission within the limits set by the budget.  The 
Commission assessed the efficiency of the subsidi es on a monthly basis, and would make a proposal 
to the Ministry on adjustment in support levels for the next budgetary period.  No end date had been 
set for the subsidy programme for the coal mining industry. 
212. The Ministry estimated the annual production of  various types of coal, and would target 
support toward those types of coal where production would fall short of domestic demand.  Eligible 
for support were enterprises which satisfied all of  four criteria, i.e. (i) possessing considerable 
reserves of quality coal; (ii) inability to support viable modernization from own funding; 
(iii) reporting an operating loss for the last acc ounting year; and (iv) provision of adequate 
documentation on the enterprise's financial situa tion.  Support was allocated to State-owned and 
privately owned enterprises alike.  Asked to prov ide data on coal production,  exports and level of 
support, he added that during the first nine months  of 2003 total production of coal had amounted to 
44.6 million tons, of which 1.1 million tons had been  exported.  Two third of the exported coal was 
produced by mines which did not receive St ate support, while the support accounted for 
approximately 9 per cent of the cost of productio n for the subsidized enterprises exporting coal. WT/ACC/SPEC/UKR/5/Rev.3 
Page 78  
 
 213. The Law "On Measures of State Support for the Ship-Building Industry in Ukraine" 
No. 1242-XIV of 18 November 1999, as amended, established the legal basis for support to the 
shipbuilding industry.  This Law provided for subsid ies in the form of deferred tax payments, notably 
for advances received from clients, which would only be booked and subject to profit tax at the time 
of a ship's delivery; VAT and customs duty exemptions on imported materials, equipment and assembled parts provided goods of similar specifi cations were not manufactured in Ukraine; 
exemption from payment of land tax; zero rated VAT on the final products; and a reduced price of 
credit for shipbuilding.  The Cabinet of Ministers approved a list of shipyards eligible for support, as well as an annual list of products covered by the VAT and customs duty exemptions on the basis of 
the economic results of these enterprises (see document WT/ACC/UKR/110/Add.2, Annex 9).  However, Law No. 2505-IV "On Amendment of the Law of Ukraine "On the State Budget for 2005" 
and Some Other Legislative Acts" of 25 March 2005 had cancelled the VAT exemption on imports, 
reduced the term of the import duty exemption to 2007 (instead of 2012), and introduced a gradual 
phasing-out of the land tax exemption.    
214. The Law "On State Support of Aircraft Constr uction Industry in Ukraine" No. 2660-III of 
12 July 2001 (as amended) established the legal basis fo r support to the aircraft industry.  Tax benefits 
included a delay in the booking to income of a dvance and preliminary payments from clients until 
delivery of the aircraft or final product; exempti on from land tax; and VAT and tariff exemption on 
imported materials, equipment and components pr ovided such goods were not manufactured in 
Ukraine.  The Cabinet of Ministers approved an  annual list of products covered by the VAT and 
customs duty exemptions.  However, Law No. 2505- IV "On Amendment of the Law of Ukraine "On 
the State Budget for 2005" and Some Other Legi slative Acts" of 25 Ma rch 2005 had cancelled the 
VAT and import duty exemptions on imports, and ha d introduced a gradual phasing-out of the land 
tax exemption. 
215. The Law "On State Support of Space Activity" No. 1559-III of 16 March 2000 established the 
legal basis for support to the space industry.  Tax benefits included a land tax exemption, a VAT and 
import duty exemption on imported inputs, and zero -rated VAT for sales of final products in the 
domestic market.  The Cabinet of Ministers appr oved a list of products, import volumes and related 
procedures for VAT exempt imported inputs.  Law No. 2505-IV "On Amendment of the Law of 
Ukraine "On the State Budget for 2005" and Some  Other Legislative Acts" of 25 March 2005 had 
cancelled the VAT and import duty exemptions on  imports, as well as the land tax exemption. 
216. Tax benefits to the construction industry were based on the Law "On Amending Some 
Legislative Acts of Ukraine due to Adoption of th e Law of Ukraine 'On Performing an Experiment in  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 79 
 
 
 Housing Construction on the Basis of Kyivmiskbud Holding Company'" No. 1694-III of 
20 April 2000.  The benefits were  related to housing savings account s held by individuals and banks' 
reserves for long-term savings deposits.  The pr ogramme would be in place until 1 January 2006.  
However, a VAT exemption for the fiduciary management services of authorized banks had been suspended for 2004 according to the Law "On the Stat e Budget of Ukraine for the Year 2004".  The 
Law "On Amendment of the Law of Ukraine "On the State Budget for 2005" and Some Other 
Legislative Acts" No. 2505-IV of 25 March 20 05 had cancelled the norm regarding beneficial 
taxation of the Kyivmiskbud Holding Company from 31 March 2005. 
217. Subsidies to the steel industry had been provided from 1 July 1999 to 1 January 2002 
pursuant to the Law "On the Conduct of the Economi c Experiment at Enterprises of the Mining and 
Smelting Sector in Ukraine" No. 934-XIV of 14 July 1999.  The programme had expired and no 
subsidies were provided during 2003.  The chemical  industry had been grante d investment incentives 
until 1 January 2003 in accordance with the Law "On Taxation of Enterprise Profit".  
218. Legislation governing industrial policy on fertili zers had been in force temporarily during the 
first six months of 2004.  Information on the legal acts regulating the application of these measures is 
provided in Table 4. 
219. The representative of Ukraine said that the suppor t regime applicable to the automotive sector 
had depended on the date of approval of the inve stments.  Investment projects approved before 
1 January 2004 had been governed by the Law "On Stimulation of Automobile Production in 
Ukraine" No. 535/97-VR of 19 September 1997.  The La w, as amended, had provided subsidies in the 
form of deferred tax payments to the motor vehicl e industry, i.e. manufacturers of automobiles, buses 
and spare parts.  Eligibility had been linked to th e level of investment.  Exemptions from land tax had 
also been linked to the level of investment.  Howe ver, the local content requirement present in this 
Law had been eliminated through the Law "On Am ending the Law "On Stimulation of Automobile 
production in Ukraine"" No. 2779 -II of 15 November 2001.  In his opinion, Ukraine's support to 
automotive investment approved before 1 January 2 004 had not violated Article 3 of the Agreement 
on Subsidies and Countervailing Measures.  As for enterprises producing automobiles, motorcycles and spare parts under investment projects approved after 2004, these projects had been governed by 
the Law "On Development of the Automobile I ndustry of Ukraine" No. 1624-IV of 18 March 2004, 
which had entered into force in May 2004.  The be nefits provided to a qualifying producer had 
included import duty exemption on goods and compone nts used in the construction, modernization 
and refitting of the production facilities; exemption fr om corporate profit tax for reinvested profits; 
and exemptions from the payment of import duti es on inputs used to produce automobiles, WT/ACC/SPEC/UKR/5/Rev.3 
Page 80  
 
 motorcycles and spare parts originating in Ukrain e.  The Law "On Rates of Excise Duty on Motor 
Vehicles" No. 216/96 of 24 May 1996 had exempted domestically-produced vehicles from excise tax, 
provided the manufacturers produced more than 1,00 0 units annually.  The representative of Ukraine 
acknowledged the existence of a TRIM in Law No. 1624-IV of 18 March 2004.   
220. Some Members considered the tax privileges ac corded to the Ukrainia n automotive industry 
de facto discriminatory as they applied only to  two producers.  Eligibility linked to minimum 
50 per cent local input and certain production stages to  be performed locally appeared to constitute a 
local content requirement inconsistent with Article 3 of the Agreement on Subsidies and 
Countervailing Measures and Article III:5 of the GATT 1994.  In their view, these measures should 
be brought into full WTO conformity upon accession.   
221. In reply, the representative of Ukraine stated  that the Law "On Amendment of the Law of 
Ukraine "On the State Budget for 2005" and So me Other Legislative Acts" No. 2505-IV of 
25 March 2005 had abolished tax privileges granted to car producers, establishing identical rates of 
excise tax for domestic and imported motor vehicles.   VAT, profit tax and import duty privileges had 
been eliminated, along with a gradual phasing out of  the land tax exemption.  The provisions of 
Article 4 of the Law "On Stimulation of Autom obile Production in Ukraine", which had been the 
basis for granting the privileges (local content re quirement), had subsequently been eliminated 
pursuant to the Law "On Amendment of the Law of Ukraine "On Stimulation of Automobile 
Manufacture in Ukraine""  of 6 July 2005, which harmonized ex isting legislative provisions with 
WTO requirements.  A synoptic overview of measures affecting the automotive sector, is provided in 
Table 21. 
222. Some Members sought a commitment from Ukra ine that from the date of accession it would 
not maintain subsidies, including export subsidies which met the definition of a prohibited subsidy, 
within the meaning of Article 3 of the Agreemen t on Subsidies and Countervailing Measures and that 
it would not introduce such prohibited subsidies in the future, and that export financing and other 
export promotion policies would be operated in conformity with WTO provisions.  A Member stated 
that the commitment should also address Ukraine's transparency obligations  under the Agreement. 
223. [The representative of Ukraine confirmed that  from the date of accession Ukraine will not 
maintain subsidies, [except subsidies to the ship building industry in the form of exemption from the 
import duty until 1 January 2007, [including export  subsidies]] which meet the definition of a 
prohibited subsidy, within the meaning of Article  3 of the Agreement on Su bsidies and Countervailing 
Measures, and that it will not introduce such prohi bited subsidies in the fu ture.  The Working Party 
took note of this commitment.]  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 81 
 
 
 - Technical barriers to trade, sa nitary and phytosanitary measures 
224. The representative of Ukraine said that the principal laws governing standards, technical 
regulations and conformity assessment were th e Laws "On Standardization" No. 2408-III of 
17 May 2001, "On Conformity Assessment" No. 2 406-III of 17 May 2001, "On Accreditation of 
Conformity Assessment Bodies" No. 2407-III of 17  May 2001, and "On Me trology and Metrology 
Activity" No. 113/98 of 11 February 1998; and fo r mandatory product certification the Laws 
"On Protection of Consumer Rights", "On State Re gulation of Imports of Agricultural Products", 
"On Labour Protection", "On Quality and Safety of Foodstuffs and Raw Food", 
"On Communications", "On Highway Traffic", "On Tr ansport", "On Permissible Activity in the Area 
of Nuclear Energy Use", and "On Tourism".  He  provided a detailed comparison between Ukraine's 
basic legislation in this area and the provisions of the TBT Agreement in document 
WT/ACC/UKR/113, adding that the Supreme Rada ha d adopted the Law "On making amendments to 
the Law of Ukraine "On metrology and metrologi cal activity"" No. 1765-IV on 16 June 2004.  The 
Amendments did not contradict the principles of the WTO TBT Agreement and primarily introduced modern international terminology and principles in the area of metrology.  He added that the Law 
"On Veterinary Medicine" and the Cabinet of Ministers' Decrees "On Standardization and 
Certification" and "On State Supervision of Co mpliance with Standards, Norms and Rules, and 
Sanctions for Violations thereof" had been ame nded in February 2003 to eliminate duplication of 
supervisory and controlling functio ns in central agencies of executive power.  A new draft Law 
"On Standards, Technical Regulations and C onformity Assessment Procedures", which would 
supersede the Laws "On Conformity Assessment" an d "On Standardization", had been submitted to 
Parliament. 
225. Producers were responsible for the marking of  their products, and imported goods which did 
not comply with marking requirements could not be so ld in Ukraine.  Requirements were specified in 
the Laws "On Protection of Consumer Rights", "On Quality and Safety of Foodstuffs and Raw Food" 
and "On State Regulation of Production and Turn over of Ethyl Alcohol, Cognac and Fruit Alcohol, 
Alcoholic Beverages and Tobacco Products".  The Department of Consumer Protection within the 
State Committee of Ukraine for Technical Regul ation and Consumer Polic y (Derzhspozhyvstandart) 
supervised the compliance with marking requirement s through random inspections at the retail level.  
Producers and importers of special dietary food product s had to obtain the consent of the Ministry of 
Health.   
226. The State Committee of Ukraine for Technical Regulation and Consumer Policy 
(Derzhspozhyvstandart) was the central body of execu tive power in the area of standardization and WT/ACC/SPEC/UKR/5/Rev.3 
Page 82  
 
 technical regulation as well as a specially authorized  central body of executive power in the area of 
conformity assessment.  The Committee developed and implemented the policy of Ukraine in these 
areas.  In the area of standardization, Ukraine's forthcoming draft legislation would ensure that 
priority consideration would be given to rele vant international standards, guidelines and 
recommendations as a basis for Ukraine's own sta ndards, technical regulations and associated 
conformity assessment procedures.  He noted that approximately 80 per cent of the 1,314 national 
standards adopted during 2001-2003 were identical to international standards.  In all, some 2,600 
harmonized standards were in effect in July 2005, and he estimated that around 8,000 standards would 
need to be implemented in Ukraine.   
227. Concerning technical regulations and conformity  assessment, he noted that Ukraine operated 
a State certification system (UkrSEPRO) based on six certification schemes, i.e. certification of either 
(i) single products; (ii) groups of products or articles; (iii) serially manufactured products; 
(iv) products with examination/inspection of producti on; (v) products with attestation of production; 
or (vi) products with assessment of a quality system or certification of a quality system.  The State Committee had drawn up a list of the products subject  to mandatory certification, approved by Order 
No. 498 of Derzhspozhyvstandart of  30 August 2002.  However, the coverage of the mandatory 
certification system was diminishing gradually as Uk raine was reviewing its regulations to conform 
with basic international practice, i.e. compliance wi th standards which - by definition - was voluntary, 
or mandatory requirements to be pr omulgated in technical regulations.  Thirty categories of low-risk 
goods had been removed from the list in 2002 and Uk raine had continued to revise the list to 
eliminate additional low-risk goods.  The updated list  of products subject to mandatory certification 
had been approved by Order of the State Committe e for Technical Regulation and Consumer Policy 
No. 28 of 1 February 2005.  Accordingly, 25 categor ies/subcategories of low-risk products had been 
removed from the list.  Pursuant to the Committee' s Order No. 171 of 14 July 2005 an additional 
category, namely "Optical devices for medicinal pur poses", had also been removed from the list.  He 
stated that Ukraine would not resort to mandatory  certification if the legitimate objectives could be 
met in a less trade-restrictive manner.  He confirmed that, when approved, the draft Law "On Standards, Technical Regula tions and Conformity Assessment Procedures" would ensure full 
compliance with the provisions Article 2 of the TBT Agreement.     
228. Some Members noted that the Ministry of Ag riculture imposed technical regulations and 
requested Ukraine to provide information about such  technical regulations, in particular government-
mandated shelf-life standards applicable to imported fish products.  Ukraine appeared also to have 
introduced new restrictions on the port of entry for fish products, which seemed to contradict 
internationally accepted norms.  Ukraine was encourag ed to continue reviewing the list of products  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 83 
 
 
 subject to mandatory certification with a view to re moving lower risk produc ts such as cocoa beans, 
coffee beans, roasted and ground coffee, and powdered flavours. 
229. The representative of Ukraine confirmed that the Ministry of Agriculture could impose 
technical regulations pursuant to the Law "On St andardization" No. 2408-III of 17 May 2001.  He 
added that after the adoption of the draft Law "On Standards, Technical Regulations and Conformity 
Assessment Procedures", technical regulations would only be adopted by the Cabinet of Ministers.  
Fish products were subject to technical regulatio ns through mandatory application of Interstate 
Standard (DSTU) 1168-86, which mandated a use-by-date term from four months to one year for fish 
products.  Fish products which did not comply with  the shelf-life requirements under this standard 
could not be circulated within the territory of Ukrain e.  He stated that the requirement applied equally 
to domestic and imported fish products .  He added that for imported products the use-by-date term set 
by the manufacturer would be accepted, provided that a State sanitary and epidemiological 
examination had reached the same conclusions.  When imports of fish products arrived at the 
Ukrainian border a Veterinary Inspector verifi ed whether the manufacturer-determined shelf-life 
exceeded the requirements of Ukraine's standards and,  if that was the case, stamped the product with 
the Ukrainian shelf-life standard.  The State Au thorities were aiming at harmonizing shelf-life and 
use-by-date terms for fish products in line with  international requireme nts by amending DSTU 1168-
86.  He denied that Ukraine had introduced ne w requirements or border measures on the importation 
of food, agricultural or fish products.  He added that importation of animals, animal products and 
foodstuffs was regulated by Veterinary Requirement s Regarding Products Imported into Ukraine that 
Fall under the Control of the State Veterinary Medi cine Service.  Asked about the existence of 
multiple testing requirements by different public  authorities, he added that imported food raw 
materials and food products of animal origin were subject to veterinary and/or sanitary examination 
and certification.  He noted that at present Ukraine had no intention to impose any new technical 
regulations, but should such technical regulations  be imposed, a relevant notification would be 
provided.   
230. Some Members welcomed the steps that Ukraine was taking to make technical regulations, 
standards, and conformity assessment procedures co mpatible with WTO obligations although Ukraine 
was also reminded that the adoption of regional  standards, regulations or systems would not 
necessarily constitute compliance with WTO TBT re quirements.  Some Members suggested that 
producers should be allowed to choose between  different conformity assessment procedures 
depending on the level of risk to consumers,  workers and others, including the choice of a 
manufacturers' declaration for low to medium risk products.  Ukrain e was requested to indicate the 
maximum period of time needed for the conformity assessment procedures, as well as the WT/ACC/SPEC/UKR/5/Rev.3 
Page 84  
 
 establishment and publication of conformity assessmen t fees proportional to the services rendered.  
Some Members also noted that Articles 10 and 12 of the Law "On Conformity Assessment" restricted 
the accreditation of conformity assessment bodi es to those resident in Ukraine.   
231. In reply, the representative of Ukraine said that producers could opt between conformity 
assessment schemes based on the analysis of pr oduction documents and t echnical supervision, 
inspection of production, attestation of production, and certification or assessment of compliance with 
ISO 9000.  Depending on the type of products, as well as  the type of testing and certification scheme, 
the certification process could take from three days to up to a month.  The Law "On Conformity Assessment" (Articles 9 to 11) allowed manufactu rers' declaration of conformity, although such 
declarations could not substitute for conformity certificates required for goods subject to mandatory 
certification.  He added that 11 technical regula tions had been adopted covering the conformity 
assessment modules used in technical regulations and rules for the granting and use of marks of 
conformity; the safety of low-voltage equipment; electric household refrigerating devices; electromagnetic compatibility; non-automatic weighing devices; and the safety of gas appliances; boilers; simple pressurized vessels; equipment operati ng under pressure; lifts; and toys.  An overview 
of the recommended certification schemes (models) in Ukraine is presented in Table 22(a).  The 
duration of the works depended on the certification sc heme chosen.  A list of fees did not exist; these 
were calculated case-by-case pursuant to the "Rules on Determinations of the Cost of Works to certify 
Products and Service", registered with the Ministry of Justice and published in the Official Viysnyk of 
Ukraine No. 14/1999.  The fee was the same fo r both domestic and imported goods.  The fee was 
calculated according to the formula "0.1*
Дmin*N" where Дmin was the non-taxable minimum 
income of citizens and N was the number of copies of the certificate of conformity.  Blank forms were paid for separately (see Table 22(b)).  
232. Ukraine allowed the accreditation of privat e conformity assessment bodies, but had no 
intention to permit accreditation of non-resident  conformity assessment bodies at this stage.  
However, Ukraine intended to negotiate agreemen ts for the mutual recognition of the results of 
conformity assessment procedures in accordance with  Article 6.3 of the TBT Agreement.  Once 
Ukraine's National Accreditation Agency would b ecome a member of ILAC, Ukraine would work 
towards increasing the acceptance of test results of  laboratories accredited with and notified by ILAC 
member bodies.   
233. He added that Order No. 633 of Derzhs tandart "On Approval of Procedures for 
Accomplishment of Works concerned with Certific ation of Foreign Seria lly Manufactured Products" 
of 18 August 1998 had been repealed by Derzhs tandart Order No. 514 of 25 September 2002, and  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 85 
 
 
 thereby been brought into compliance with Article  5 of the TBT Agreement.  Imported goods were 
certified under the procedures and rules applicable  to domestically-manufactured products.  The 
introduction of technical regulations  on conformity assessment would give manufacturers the right to 
choose the conformity assessment procedure for their products.  Importers could obtain serial conformity certificates, valid for five years based on the selected scheme of certification, prior to the 
importation of a good subject to manda tory certification.  Goods importe d with serial certificates were 
not tested at the border unless it was evident that the goods had been damaged during transportation.  
In the absence of a serial conformity certificate, testing would be performed  upon importation to issue 
a certificate of conformity for the specific shipment.   
234. Regarding the establishment of a TBT Enquiry Po int, the representative of Ukraine said that 
Cabinet of Ministers' Resolution No. 84 of 1 Fe bruary 1995 had establishe d a National Information 
Centre of the International Information Netw ork (ISONET), allowing Derzhspozhyvstandart to 
provide regular information (notifications) on the development and adoption of technical regulations, 
products subject to mandatory certification, standa rdization programmes, as well responses to queries 
of WTO members.  Draft conformity assessment procedures were published on the website of the 
Derzhspozhyvstandart.  Draft produc t standards and technical regul ations were not published, 
primarily for technical and financial reasons.  He confirmed that Ukraine would implement the Code 
of Good Practice for the Preparation, Adoption, a nd Application of Standa rds (Annex 3 of the TBT 
Agreement) as well as the requirements for comments under Item 6 of Annex 2 and Articles 2, 3, 5, 
and 7 of the TBT Agreement in its national legisl ation by the date of accession.  Ukraine would 
accordingly establish a formal procedure to give fa ir consideration to public comments prior to the 
adoption of final rules.  He added that on 31 Ma y 2005, the Cabinet of Ministers had approved a 
Resolution "On Establishment of a Centre for Pr ocessing Inquiries from WTO Member-States and for 
Notifications (the Enquiry and Notification Point)".  He confirmed that the single Enquiry and 
Notification Point would be operational from the da te of WTO accession.  [Specific information to 
follow; for the time being queries can be directed to dstu@issi.kiev.ua or by dialling 380 44 268-92-73 (telephone) or 380 44 268-54-02 (fax).] 
235. Having examined document WT/ACC/UKR/113, a Member remained concerned that 
Ukrainian legislation did not appear to reflect fully the provisions of the TBT Agreement, notably that 
technical regulations should not be maintained if  their objectives could be addressed in a less trade-
restrictive manner, and the recognition of other Memb ers' regulations as "equivalent" rather than the 
principle of "adoption" of the regulations of othe rs.  Moreover, the Law "On Standardization" failed 
to address the issue of non-discrimination, and its text did not specify how decisions were taken 
regarding mandatory compliance and/or the developmen t of a technical regulation.  Parts of the Law WT/ACC/SPEC/UKR/5/Rev.3 
Page 86  
 
 "On Conformity Assessment" also appeared to contra dict Article 6.4 of the TBT Agreement.  Ukraine 
was also requested to clarify how it would meet th e requirements of the TBT Agreement with respect 
to the preparation, adoption and application of t echnical regulations by local government bodies and 
non-governmental bodies, and whether Standard  DSTU 1.13-2002 "On Rules of providing 
notifications to trade partners of Ukraine" met the requirements of Article 2.9 of the Agreement.  In 
general, Ukraine was requested to be in full c onformity with the obligations of the WTO TBT 
Agreement from the date of accession. 
236. The representative of Ukraine replied that Ukrain e could commit to having its legislation in 
compliance with all the substantive provisions of  the Agreement on Technical Barriers to Trade, 
including the procedural and transparency requirement s, from the date of accession.  He pointed to the 
new draft Law "On Standards, Technical Regulati ons and Conformity Assessment Procedures", which 
would supersede the Laws "On Conformity Assessme nt" and "On Standardization".  This draft Law 
had been submitted to Parliament and, once adopt ed, would bring the legal framework governing 
standards, technical regulations and conformity asse ssment procedures into full conformity with the 
TBT Agreement.   
237. The [draft] Law "On Standards, Technical  Regulations and Conformity Assessment 
Procedures" established the legal and organizationa l framework for the deve lopment and application 
of national standards, technical regulations, and c onformity assessment procedures, as well as for the 
granting of the right to use conformity marks fo r all products, processes and services, whether of 
domestic or foreign origin.  The main principle of  the [draft] Law was that standards, technical 
regulations and conformity assessment procedures coul d not be developed, adopted or applied with a 
view to, or with the effect of, creating unnecessary ob stacles to international trade.  This [draft] Law 
delineated the difference between voluntary standa rds and obligatory technical regulations, which 
fulfilled the legitimate goal to protect human, animal  and plant health and life, the environment and 
natural resources, national security, and to prevent d eceptive practices.  This [draft] Law also defined 
the stages of development and the bodies responsib le for the adoption of standards, technical 
regulations and conformity assessment procedures.   The equivalence of foreign and Ukrainian 
technical regulations was recognized by this [draft] La w.  With regard to tr ansparency requirements, 
the [draft] Law provided for publication of notices of draft standards; an opportunity for public 
comments; a publication in which notices of pr oposed technical regulations and conformity 
assessment procedures would appear; an authority re sponsible for making notifications to the WTO; 
non-discriminatory treatment of comments in the preparation of the final regulation; and a reasonable period of time between the final pu blication of a technical regulation (or a conformity assessment 
procedure) and its entry into force, thus providing suppliers with sufficient time to adapt to it.  The  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 87 
 
 
 [draft] Law reflected the principles of the Code of Good Practice for the Preparation, Adoption and 
Application of Standards.   
238.  All existing technical regulations (mandatory standards) would be brought in line with the 
TBT Agreement as the technical regulations would be reviewed and, as necessary, revised to eliminate all provisions exceeding international requ irements and not justifiable under Article 2.4 of 
the TBT Agreement.  In addition, the technical re gulations would be revised to assess whether or not 
the circumstances or objectives giving rise to their adoption continued to exist, or whether the 
changed circumstances or objectives could be addressed in a less trade-restrictive manner.  Appropriate amendments would be introduced to bri ng existing legislation in compliance with Article 
2.7 of the TBT Agreement and address the issu e of accepting other Members' regulations as 
equivalent.  Technical regulations that did not co mply with Article 3 of the TBT Agreement would 
also be eliminated.  He considered DSTU 1.13-2002 "On the rules for notification of trade partners of 
Ukraine" to be in conformity with Article 2.9 of the TBT Agreement.  This Standard had been 
developed to meet the requirements of documen ts G/TBT/W/2/Rev.1 and G/TBT/9, as well as the 
notification requirements of the TBT Agreement and the provisions of the Code of Good Practice for 
the Preparation, Adoption and Application of Standa rds.  Ukraine would not use standards, technical 
regulations and conformity assessment procedures in a manner that would be restrictive to 
international trade, prohibitive to imports, and discr iminatory of individual exporters and suppliers.  
[The complete alignment of technical regulati ons and standards with WTO norms could not be 
completed by the date of accession.  Ukraine would therefore ask for an implementation period and 
submit a work program to the Working Party spellin g out the steps remaining to be taken, and the 
required timeframe, to achieve full conformity.]  [H e confirmed that Ukraine committed to be in full 
conformity with the obligations of the WTO TB T Agreement from the date of accession provided it 
received adequate technical assistance from WT O Members.]  The State Committee for Technical 
Regulation and Consumer Policy had prepared an Ac tion Plan for the full harmonization of standards 
and technical regulations during 2005-2011.   
239. [The representative of Ukraine confirmed that Ukraine will comply with all obligations under 
the WTO Agreement on Technical Barriers to Trad e from the date of accession without recourse to 
any transition period, and would sign and follow the Code of Good Practice for the Preparation, 
Adoption and Application of Standards fro m the date of its accession to the WTO. 
 The representative of Ukraine further confirme d that from the date of accession, all existing 
Soviet-era and other regional standards will be voluntary with respect to products imported from 
WTO member countries. National standards will remain mandatory only for non-imported products WT/ACC/SPEC/UKR/5/Rev.3 
Page 88  
 
 and only by reference to a technical regulation, adopted by a public authority in accordance with 
legitimate objectives, such as national security, pr eventing of misuse practices, protection of the 
health and life of physical persons, of the heal th and life of animals, plants protection, and 
environment protection. All existing Soviet-era and other regional standards w ill continue to apply as 
mandatory only to products produced in Ukraine or imported from non-WTO member CIS states.  These standards will be replaced with internationa l standards, or technical regulations based on 
international standards, in acco rdance with the timetable outlined in document WT/ACC/UKR/129, 
and be fully replaced by 31 December 2011. With resp ect to the items for which certification remains 
mandatory in Ukraine, the representative of Ukrain e confirmed that imported products meeting either 
international, European, or nati onal standards will be accepted. 
 The representative of Ukraine confirmed that Ukraine will use relevant guides or 
recommendations issued by international standa rdizing bodies as the basis for new conformity 
assessment procedures in accordance with Article 5.4 of the TBT Agreement. Ukraine shall accept 
conformity assessment certificates issued by inte rnationally recognized authorities of the exporting 
countries, or approvals provided by recognized i ndependent conformity assessment bodies or agencies 
recognized by the Ukrainian Governmental body. Uk raine also shall reduce further the number of 
categories of imported products subject to mandato ry certification prior to the end of year 2011 and 
shall notify the revised list to the WTO by 31 January 2012, and will complete the process of 
conversion to voluntary certification in accord ance with the timetable outlined in document 
WT/ACC/UKR/129.   
 The representative of Ukraine confirmed that  prior to the date of accession, Ukraine will 
amend its laws and regulations as described in  document WT/ACC/UKR/129 to ensure that its 
conformity assessment procedures reflected optio ns for achieving confidence in the technical 
competence of bodies located in the territory of other WTO members to perform conformity 
assessment and have their results accepted by Ukrainian authorities.  Such options would include: the 
conclusion of agreements with conformity assess ment bodies in other countries (e.g., accreditation 
bodies; certification bodies); the acceptance and non-di scriminatory consideration of applications for 
accreditation from conformity assessment bodies locat ed in other WTO members and the acceptance 
of conformity assessment results from qualifying bodi es; and other means of recognition of equivalent 
procedures. 
 The representative of Ukraine confirmed that Ukraine shall apply the same controls, criteria 
and rules regarding technical regulations, sta ndards certification and labelling requirements to 
imported and domestic goods, and will not use such regulations to restrict imports. Ukraine will  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 89 
 
 
 ensure that its technical regulations, standards cer tification and labelling requirements are not applied 
to imports in an arbitrary manner, in a way th at discriminates between supplier governments where 
the same conditions apply or as a disguised restrictio n on international trade. Ukraine shall make sure 
that internal mechanisms will exist, upon accession, to  inform and consult with, on an ongoing basis, 
government agencies and ministries (at national and s ub-national levels), and private sector interests 
on the rights and obligations under th e GATT 1994 and the TBT Agreement.   
 The representative of Ukraine confirmed that  Ukraine will, upon request of WTO members, 
meet to discuss all these measures and their impact on trade with a view to resolving problems. The 
Working Party took note of these commitments.] 
240. [Ukraine confirms its intention to comply w ith all provisions of the Agreement on Technical 
Barriers to Trade (TBT Agreement) on the date of  its WTO accession and to abide by the provisions 
of the Code of Good Practice for the Preparation, Adoption and Application of Standards (i.e., Annex 
3 to the TBT Agreement) as regards the development,  adoption and application of standards that it 
signed in December 1998. 
 Ukraine confirms the voluntary nature of its application of all national standards except for 
those national standards that are referred to in technical regulations approved in accordance with 
legislation intended to ensure national security, pr event deceptive practices, protect the life and health 
of people, animals or plants, as well as protect the en vironment.  Standards will apply equally and in a 
non-discriminatory fashion to domestic products  and to products imported from WTO Member 
countries, CIS countries and non-CIS countries alike. 
 Ukraine confirms its intention to review and replace all its national standards (i.e., former 
USSR standards) with international standards or t echnical regulations based on international standards 
in accordance with the Program of Current Standa rds Review envisioned 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 Agreemen t on Technical Barriers to Trade (document 
WT/ACC/UKR/129).  To guarantee the necessary degree of technical and regulatory effectiveness to 
fulfil its legitimate objectives, while avoiding unnec essary obstacles to international 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 a nd harmonization, not by means of automatic and 
systematic substitution of domestic with international standards. 
 In accordance with the "Action Plan", as we ll as with the special State standardization 
program for 2006 – 2010, which is be ing prepared in accordance with the Decree of the President of WT/ACC/SPEC/UKR/5/Rev.3 
Page 90  
 
 Ukraine "On Measures to Improve Activities in th e Field of Technical Regulation and Consumer 
Policy" No. 1105 / 2005 of 13 July 2005, the said sta ndards shall all be replaced at the latest by 
January 2011. 
 Ukraine also reaffirms its intention in the fi eld of conformity assessment to use international 
standards, guidelines and recommendations of the In ternational Organization for Standardization as 
regards conformity validation pr ocedures in accordance with Article 5 of the WTO Agreement on 
Technical Barriers to Trade. Ukraine would recognize  and accept the results of conformity assessment 
in accordance with Article 6 of the WTO Agreemen t on Technical Barriers to Trade provided by 
conformity assessment bodies of exporting countries b ased on their confirmed adequacy and reliable 
technical competence as well as the recognitio n of the said bodies by the National Executive 
Authority for Conformity Assessment. 
 Ukraine shall shorten the List of Products s ubject to obligatory certification by the end of 
2005 by de-listing the products of low risk to consumers and shall inform the WTO Members by means of a notification to the WTO by 1 December 2005.  Ukraine shall also complete the process of 
regulating conformity assessment (manufacturer’s declaration of conform ity and third party’s 
certification) as well as the voluntary certification in accordance with the "Action Plan" for 2005 – 
2011 (document WT/ACC/UKR/129). 
 By the date of its WTO accession, Ukraine shall have introduced relevant  changes to its laws 
in the field of conformity assessment envisioning the participation of competent authorities in the 
field of conformity assessment located in the territories of other WTO Members, implementation of 
national conformity assessment procedures, r ecognition and acceptance of conformity assessment 
results provided by bodies in exporting countries by the National Executive Authority for Conformity Assessment. This would envision the entry into agreements with conformity assessment bodies of 
other countries, acceptance and non-discriminator y review of accreditation applications from 
conformity assessment bodies located in the territori es of other WTO Members, acceptance of results 
and conformity assessments provided by technically  competent authorities in accordance with the 
established procedure based on international sta ndards, guidelines and recommendations, recognition 
of the equivalence of technical regulati ons and conformity assessment procedures. 
 Ukraine shall not use standards, technical re gulations and conformity assessment procedures 
in a manner that would be restrictive to internati onal trade, prohibitive of imports, and discriminatory 
of individual exporters and suppliers .  Ukraine shall use the same standards, technical regulations and 
conformity assessment procedures for imported and domestic goods.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 91 
 
 
  At the request of WTO Members, Ukraine sha ll hold consultations and meetings to discuss 
any issue related to the application of standard s, technical regulations and conformity assessment 
procedures that are stipulated by the TBT Agreemen t and may have a negative impact on international 
trade.  In particular, upon its WTO accession, Uk raine shall ensure a national mechanism for ongoing 
information and holding of consultations with na tional and regional executive authorities as well as 
with stakeholders representing its private sector as  regards rights and obligations in accordance with 
the General Agreement on Tariffs and Trade 199 4 and the Agreement on Technical Barriers to 
Trade.] 
241. [The representative of Ukraine stated th at, upon accession to the WTO, Ukraine would 
comply with all the provisions of the Agreement on Technical Barriers to Trade without recourse to any transitional arrangements.  The Worki ng Party took note of this commitment.] 
[Ukraine commits to be in full conformity with the substantive provisions including procedural and 
transparency requirements of the WTO TBT Agreem ent from the date of accession.  Ukraine intends 
to bring all existing technical regul ations (mandatory standards) into  line with the TBT Agreement.  
This will be implemented through a program of revision of all existing technical regulations 
(mandatory standards) and elimination of those,  which exceed international requirements and cannot 
be justified under Article 2.4 of th e TBT Agreement.  In addition, re maining technical regulations will 
be reviewed to assess whether the circumstances or  the objectives giving rise to their adoption no 
longer exist or if the changed circumstances or obj ectives can be addressed in a less trade-restrictive 
manner.  Technical regulations that do not comply with Article 3 of the TBT Agreement will also be 
eliminated.  Ukraine intends to implement this program over a period of 5-6 years.]  
- Sanitary and Phytosanitary Measures   
242. The representative of Ukraine said that his authorities had embarked on a programme of 
reform to bring Ukraine's regulation of sanitary and phytosanitary (SPS) measures in line with WTO 
requirements.  He provided deta iled information on ongoing and pla nned efforts in the form of a 
Sanitary and Phytosanitary Measures (SPS) Co mpletion Report (document WT/ACC/UKR/110/Add.3 
and Add.4), an "Action Plan for Resolution of Problem Issues, particularly at the State Border", reproduced in Annex 8 of document WT/ACC/UK R/110/Add.1, and a SPS harmonization plan 
(document WT/ACC/UKR/128).   
243. In pursuance of Presidential Decree No. 797 "On Additional Measures Towards Acceleration 
of Ukraine's WTO Accession" of 5 September 2001,  key legislation such as the Laws "On Ensuring 
Sanitary and Epidemic Safety of the Population" , "On Quality and Safety of Foodstuffs and Food WT/ACC/SPEC/UKR/5/Rev.3 
Page 92  
 
 Raw Materials", "On Protection of Population from In fectious Diseases", "On Veterinary Medicine", 
"On Responsibility of Enterprises for Violation on th e Law on Veterinary Medicine", "On Quarantine 
of the Plants" and "On Amendments to the other La ws in Connection to the Adoption of the Law on 
Quarantine" as well as secondary legislation in th is area, were being examined and amended as 
necessary to bring national legislation into conformity  with international requirements and standards.   
244. At present, however, Ukraine's legislative system concerning SPS measures remained 
complex and fragmented, as illustrated by the "Pr ovisional List of Legislation Relevant to SPS 
Issues", reproduced in Annex B to document WT/ACC/UKR/110/Add.3, and by the fact that the administration of SPS measures fell within the scope of several institutions, including the Ministries 
of Health; Economy; Environment; and Agrarian Polic y; the Department of Veterinary Service, the 
State Service for Plant Quarantine, the State Custom s Service.  Thus, for example, imported food of 
animal origin was subject to certification by the Mi nistry of Health and authorization by the State 
Committee on Standardization, the certificate was check ed at the Health Border Point and the product, 
including collection of a sample, at the Veterinary  Border Point, followed by surveillance in the 
market by the Epidemiological Unit, the Veterina ry Service and the Association of Consumers' 
Rights.   
245. A project funded by TACIS had also concluded that Ukraine's system of Border Inspection 
Points would need to be reviewed.  All consi gnments of imported food of  animal origin were 
subjected to elaborate laboratory tests with part of the costs covered by the owner of the goods.  Meat 
and poultry were, for example, tested for toxic elements (lead, cadmium, arsenic, copper, zinc, 
mercury), ten different pesticides, micotoxine, micr obiological parameters and radionuclide, at a cost 
of approximately US$ 120 per consignment.  More over, these costs were likely to increase in the 
future as the State would no longer support this activ ity.  In this connection, the representative of 
Ukraine noted that the Ministry of Health (Ord er No. 247 of 9 October 2000) had confirmed a new 
procedure for issuing medical hygiene certificates, and that the Cabinet of Ministers' Resolution 
No. 1569 "On the Procedure for Collecting the Unified Fee at Points of Crossing the State Border of 
Ukraine" of 24 October 2002 included a list of the products subject to sanitary and phytosanitary control at the border, determined pursuant to UCC FEA.   However, he expected that the provisions of 
the new (forthcoming) SPS-related legislation w ould reduce significantly the number of inspections 
requiring sampling and testing procedures.  In part icular, low-risk consignm ents would be cleared 
after a standard document verification and a visual inspection.  All fees charged in relation to the 
border inspection would not exceed the actual cost of services rendered.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 93 
 
 
 246. Some Members noted the ongoing work in Ukra ine to improve the legal framework and 
related practices in the application of sanitary and phytosanitary measures, and stated their 
expectation that Ukraine would be in full conformi ty with all provisions of the SPS Agreement upon 
accession.  A Member stated that current testi ng requirements of importe d consignments under the 
veterinary border regime appeared to be excessive.   
247. In reply, the representative of Ukraine added that efforts were under way to submit to the 
Supreme Rada draft laws amending SPS-related provi sions contained in the Laws "On Veterinary 
Medicine", "On Quality and Safety of Food a nd Food Raw Materials", "On Plant Quarantine", 
"On Foreign Economic Activity", "On Ensuring Sa nitary and Epidemic Safety of Population", 
"On State Regulation of Import of Agricultural Products", "On the Protection of Population from 
Infectious Diseases", and "On Pesticides and Agroch emicals".  Ukraine intended to consolidate all 
existing SPS provisions into three separate framework laws, i.e. a Law on Veterinary Medicine, a Law 
on Safety and Quality of Food Products, and a La w on Plant Quarantine, which would be the only 
laws governing SPS matters.  The framework laws would incorporate the provisions of the WTO SPS 
Agreement related to terminolog y; harmonization; equivalence in measures; risk assessment and 
appropriate level of protection; adaptation to regional conditions; transparency (enquiry and 
notification points); and inspection, control and approval procedures.  Ukraine had drafted the 
amendments for bringing the relevant SPS-related pr ovisions into full conformity with the WTO SPS 
Agreement, including substantive provisions, procedur al and transparency aspects.  These draft laws 
had been submitted to Parliament for consideration. 
248. The new Law on Veterinary Medicine would address animal health issues.  Provisions 
applicable to food products of animal origin woul d be included in the Law on Safety and Quality of 
Food Products.  In addition to the explicit inclus ion of provisions of the SPS Agreement, the Law on 
Veterinary Medicine would include  harmonization with international terminology, the introduction of 
international standards, recommendations and gui delines in disease control, producer responsibility 
for ensuring the production and circulation of  disease-free animals and products, accreditation and 
authorization requirements for laboratories involved in the testing of domestic and imported animals 
and products, monitoring of animals and feed for residues of harmful substances, provisions enabling 
traceability of non-edible products of animal origin, transparent import procedures, and application of 
risk-based border control.  If no international standards, guidelines or recommendations were 
available, veterinary-sanitary measures would be introduced on the basis of a risk assessment 
conducted using the methodology of relevant intern ational organizations.  If scientific evidence 
needed to carry out the risk assess ment was insufficient, veterinary -sanitary measures would be based 
on available information obtained from relevant inte rnational organizations, or on the measures used WT/ACC/SPEC/UKR/5/Rev.3 
Page 94  
 
 by other WTO Members.  The criteria for accepti ng equivalence would be based on the guidelines 
contained in the Terrestrial Animal Health Code published by the Office of International Epizootics 
(OIE).  
249. The new Law on Safety and Quality of Food  Products would cove r all food products 
regardless of content and stage of processing.  Th e Law would introduce major conceptual changes in 
the production and handling of food products by  introducing best international practices 
encompassing a food-chain approach to safe food, including mandatory implementation of HACCP 
systems in food producing enterprises.  Thus, the producer would become responsible for the 
suitability (safety and acceptability) of food for huma n consumption, enabling the State to reduce its 
role to that of verifying the conditions and prac tices necessary to produce safe food.  In addition, the 
quality of food products would be  determined according to (voluntar y) standards and, as appropriate, 
minimum quality specifications defined in technical regulations.  The Law on Safety and Quality of 
Food Products would also include a clear delineation of authority between the Veterinary Department 
and the Sanitary Service, minimize the documen tation requirements fo r imported food products, 
streamline border control procedures based on the risk presented by a particular food product, 
establish requirements for the accreditation of a ll food control laboratories, and ensure broad 
acceptance of international standards and recomme ndations, to be adopted by the National Codex 
Alimentarius Commission of Ukraine.  Minor amen dments to the Laws "On Ensuring Sanitary and 
Epidemiological Safety of the Population", "O n Protection of the Population from Infectious 
Diseases", and "On Pesticides and Agrochemicals" w ould ensure that the new Law would be the only 
legislation in Ukraine governing the importation of food products.   
250. The new Law on Plant Quarantine would update Ukrainian phytosanitary legislation to 
international standards by explicitly incorporating SPS principles and advances in the protection of 
plant health and life.  The new Law would be the on ly legislation in Ukraine applicable to imported 
plants, plant products, and other Articles capable of  carrying or transmitting plant pests.  The Law 
would require that all phytosanitary measures be based on international standards, guidelines and 
recommendations of relevant inte rnational organizations, i.e. th e International Plant Protection 
Convention (IPPC) and its regional organizations.  The Law would specify clearly the basis for the 
determination of regulated pests, and the Articles th at could be subjected to phytosanitary measures.  
Additional features of the new Law included enha nced transparency in the process of granting 
quarantine permits (import permission), minimiza tion of documentation for importing, and the 
introduction of a risk- and performance-based system  of border control.  The criteria for accepting 
equivalence would be based on the guidelines contai ned in the (draft) International Standard for 
Phytosanitary Measures of the IPPC.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 95 
 
 
 251. The new legal framework would call for the establishment of a single SPS Enquiry and 
Notification Point, to be located at the Ministry of Economy.  Pursuant to Cabinet of Ministers' 
Resolution No. 408 of 31 May 2005 the SPS Enquiry and Notification Point had been established.  
The Enquiry point would be in operation from the date of Ukraine's accession to the WTO.  All existing SPS measures would be brought in line with the SPS Agreemen t.  Measures exceeding 
relevant international recommenda tions and guidelines under the Codex Alimentarius, the IPPC and 
the OIE would be assessed to determine whether or no t sufficient scientific evidence existed to justify 
such protection, or whether the results of risk ass essment would show that a higher level of protection 
was necessary - as stipulated in Articles 2.2, 3, an d 5 of the SPS Agreement.  Measures inconsistent 
with the SPS Agreement would be eliminated.   
252. The representative of Ukraine stated that Ukrain e would fully implement the provisions of the 
SPS Agreement upon accession – including its procedural  and transparency requirements – provided 
it received adequate technical assistance from WTO Members for upgrading of testing laboratories, border inspection, control methods and sampling pr ocedures and for training of relevant personnel. 
253. [The representative of Ukraine stated that from the date of accession to the WTO his 
Government would apply all its san itary requirements consistently w ith the requirements of the WTO 
Agreements on Sanitary and Phytosanitary Measu res and Import Licensing Procedures without 
recourse to any transitional arrangements.  He ad ded that [Ukraine would not require additional 
certification or sanitary registration for products whic h have been certified as safe for human use and 
consumption by recognized foreign or internationa l bodies, and ]Ukraine would ensure that from the 
date of accession its criteria for granting prior au thorization or securing the required certification for 
imported products would be  published and available to traders.  He confirmed that sanitary and other 
certification requirements in Ukraine were administer ed in a transparent and expeditious manner, and 
that his Government would be willing to consult with WTO Members concerning the effect of these 
requirements on their trade with a view to resolvin g specific problems.  The Working Party took note 
of these commitments.] 
- Trade-related investment measures 
254. Some Members noted that the Law "On Stimula tion of Production of Motor Cars in Ukraine" 
of 19 September 1997 contained certain  trade-related provisions includi ng local content requirements.  
These Members requested Ukraine to remove these el ements.  A Member also noted that Ukraine's 
regulation of the sugar market appeared to infri nge several provisions of the Agreement on Trade-
Related Investment Measures.  In  particular, Ukraine's policy of mandatory exportation of sugar, 
refined domestically from raw suga r of foreign origin, violated Article III:4 of the GATT 1994 and WT/ACC/SPEC/UKR/5/Rev.3 
Page 96  
 
 Article 2.1 of the TRIMs Agreement in that it require d an enterprise to use domestic goods in terms of 
the value and volume of local production and limited an  enterprise's purchases or use of imported raw 
sugar to the volume of local products exported.  This Member also considered that Ukraine's 
minimum price policies constituted a prohibited TRIM in the meaning of Annex 1(a) as the purchase or use by an enterprise of domestic products was required to obtain an advantage on the sale of refined sugar.  Finally, Ukraine's internal production quota for sugar, under which producers were 
required to sell a fixed quantity of refined sugar on the domestic market, limited the sale for export 
and thereby represented a prohibited TRIM in the m eaning of Annex 2(c) of the TRIMs Agreement.  
This Member requested Ukraine to abolish these requirements and restrictions, and to remove minimum internal prices on sugar. 
255. The representative of Ukraine replied that the Law "On Stimulation of Production of Motor 
Cars in Ukraine" had been amended on 15 November 2001 to eliminate the local content 
requirements.  The Law "On Development of the Automobile Industry of Ukraine" No. 1624-IV of 
18 March 2004, on the other hand, had linked Stat e support to enterprises producing automobiles, 
motorcycles and spare parts to the value of inputs  (minimum 50 per cent of the ex-factory price) 
originating in Ukraine.  However, the Law "On Amendment of the Law of Ukraine "On the State 
Budget for 2005" and Some Other Legislative Acts " No. 2505-IV of 25 March 2005 had abolished tax 
privileges granted to car producers, establishing identical rates of excise tax for domestic and 
imported motor vehicles.  VAT, profit tax and impor t duty privileges had been eliminated, along with 
a gradual phasing out of the land tax exemption.   The provisions of Article 4 of the Law 
"On Stimulation of Automobile Production in Ukra ine", which had been the basis for granting the 
privileges, had subsequently been eliminated pur suant to the Law "On Stimulation of Automobile 
Manufacture in Ukraine"" of 6 July 2005, which harmonized existing legislative provisions with 
WTO requirements. 
256. As for sugar, his Government would ame nd the Law "On State Regulation of Sugar 
Production and Sale" No. 758-XIV of 17 June 1999  and abolish the requirement of mandatory 
exportation of sugar derived from imported raw mate rials.  This requirement was not in compliance 
with Article XI:1 of the GATT 1994.  He considered  the other existing regulations affecting the sugar 
market in compliance with the provisions of the TR IMs Agreement.  In his view, the application of 
minimum prices to sugar complied with Article 6 of the Agreement on Agriculture and did not constitute a prohibited TRIM in the meaning of Article  1(a) of the TRIMs Agreement.  With regard to 
Ukraine's production quota on refined sugar, unde r which producers were required to sell a fixed 
quantity of refined sugar on the domestic market, he explained that Ukraine's legislation provided for 
two other quota systems, one for the supply of suga r outside Ukraine in accord ance with international  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 97 
 
 
 agreements (quota B) and one for sugar produced in excess of the first two quotas and intended for 
sale exclusively outside Ukraine (quota C).  He w as therefore of the opinion that the quota on the 
production of refined sugar (quota A) did not restri ct exports.  He added that his Government had 
developed a draft Law, which would abolish the B and C quotas, as well as the mandatory exportation 
of sugar.  
257.  [The representative of Ukraine confirmed th at from the date of accession, Ukraine will apply 
its investment regime in compliance with the relevant provisions of the WTO, including the 
Agreement on Trade-Related Investment Measures,  and  in a non-discriminatory manner - to imports from all WTO Members and to domestically produced  goods.  The Working Party took note of this 
commitment]. 
- State-trading entities 
258. The representative of Ukraine provided general information on the role of State-owned 
enterprises in Ukraine's economy and foreign trad e in document WT/ACC/UKR/67 and Add.1.  He 
added that the share of the public sector in the economy had been estimated at 22.9 per cent for the 
first half of 2004.  Information on the import and export activities of enterprises by type of ownership 
is provided in Table 23. 
Table 23:  Distribution of exports/imports  of goods by type of ownership (2004)
 
of which:  
Total Private State and State 
corporate Communal and 
communal corporate 
Export  
Number of enterprises 13,573 12,694 805 74 
Value, Million US$  32,666.1 29,799.2 2,803.9 63.0 
Share in total exports (%) 100.0 91.2 8.6 0.2 
Import  
Number of enterprises 19,545 18,685 620 240 
Value, Million US$  28,996.8 19,310.1 9,648.0 38.7 
Share in total imports (%) 100.0 66.6 33.3 0.1 
Source: State Statistics Committee 
259. In response to requests for detailed informati on on the State trading enterprises and evidence 
that these were operating in accordance with Artic le XVII of the GATT 1994, he provided a list of 
13 State-owned enterprises in document WT/ACC/ UKR/110 (item No. 62).  He stated that the 
activities of these enterprises were in conformity w ith Article XVII of the GATT 1994.  He added that 
the 13 enterprises enumerated in document WT/A CC/UKR/110 had been either privatized or 
liquidated during 2000-2002 pursuant to the Law "On State Program of Privatization" No. 1723-III of 
18 May 2000. WT/ACC/SPEC/UKR/5/Rev.3 
Page 98  
 
 260. Some Members reiterated their request for de tailed information on the operation and purpose 
of each enterprise, stating why these should be cons idered State trading enterprises, and documenting 
that their actions were in conformity with the re quirements of Article XVII.  Ukraine was asked to 
confirm that it had enumerated all enterprises enjoyi ng exclusive or special privileges in relation to 
purchases or sales involving export or imports.  So me Members enquired about how State-trading 
entities would be treated in the future.  In connecti on with activity licensing, it had been noted that 
only State-owned or specialized enterprises were gr anted licences to import and export ethyl alcohol, 
cognac and fruit spirits.  Thus, these enterprises had b een designated trade privileges not available to 
other firms and individuals, and accordingly met the criteria for State trading enterprises.  A Member 
requested additional information on "Khlib Ukrain y", which had not been included in the list of 
13 enterprises.  Information was also sought on the other unprivatized State-owned enterprises 
operating in the agricultural sector, particularly  in light of the new agricultural support law.  
In addition, Ukraine was asked to  provide information on the relative share of imports, exports and 
economic activity accounted for by State-owned and State-trading firms in agriculture. 
261. The representative of Ukraine replied that the State Joint Stock Company "Khlib Ukrainy" 
had been established in 1996.  The company had 81 wholly-owned production subsidiaries located in 
all oblasts of Ukraine, and controlled 18 to 20 per cent of Ukraine's grain storage and flour, cereal, 
and mixed fodder production capacities.  Its activiti es also included domestic and foreign trade in 
grain.  The basic exports of the company comprised of grain and grain products.  "Khlib Ukrainy" was 
authorized by the Cabinet of Ministers to act as a State agent for the State pledge procurement of 
grain and for carrying out interventions on the ma rket for grain.  The enterprise was undergoing 
restructuring pursuant to Resolution No. 604-p of 25  October 2002.  A brief description of the activity 
of SJSC "Khlib Ukrainy" is provided in Table 24. 
262. Activity licences issued to "specialized en terprises" referred to enterprises possessing the 
necessary facilities, equipment and expertise for the making of cognac spirits.  Although not listed 
among the 13 State-owned enterprises, he subsequent ly completed State Trading Questionnaires for 
"Ukrspirt" - a corporation licensed to produce and export ethyl alcohol, vodka and liqueurs - and the 
electric energy wholesale operator "Energorynok".  "Ukrspirt" held a monopoly on the exportation of 
ethyl alcohol, but not on vodka and liqueurs, whic h "Ukrspirt" manufactured and sold in competition 
with other producers and traders.  The questionnaires are reproduced in document 
WT/ACC/UKR/115.     
263. The representative of Ukraine confirmed that his Government would apply its laws and 
regulations governing the trading activities of St ate-owned enterprises and other enterprises with  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 99 
 
 
 special or exclusive privileges and would otherwise act in full conformity with the provisions of the 
WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that 
Article and Article VIII of the GATS, and Article III and XI of the GATT 1994.  The Working Party 
took note of this commitment.  
- Free zones, special economic areas 
264. The representative of Ukraine said that free ec onomic zones and priority development areas 
had been established to encourage investment in regions characterized by structural unemployment 
(mining regions and military areas) or undergoing structural changes following technical or environmental disasters, such as the Chernobyl acci dent.  The Crimea special investment regime 
aimed at promoting industrial production and investment in the public health and tourism sectors.  In 
addition, technological parks had been set up to  encourage investment, promote research, and 
encourage the development of new technologies.  He submitted detailed in formation on free economic 
zones and Territories of Priority Development with Special Regime of Investment Activity in Ukraine 
in Annex 9 of document WT/ACC/UKR/110/Add.1.  Additional information on free economic zones, 
priority development areas and technological parks is provided in document WT/ACC/UKR/116.   
265. Technological parks had been established for a period of 15 years starting on 1 January 2000 
pursuant to the Law "On Special Regime of Invest ment and Innovation Activity of Technology Parks" 
No. 991-XIV of 16 July 1999 and Cabinet of Ministers' Decree No. 2311 of 17 December 1999.  Priority areas had been established pursuant to th e Law "On Priority Directions of Science and 
Technology" No. 2623-III of 11 July 2001.  Ukra ine's special (free) economic zones and priority 
development territories were regulated by the La w "On General Grounds of Creation and Functioning 
of Special (Free) Economic Zones" No. 2673- 12 of 13 October 1992, as amended on 15 May 2003 
and 25 March 2005.  Each free zone or other special  zone, having an economic regime other than the 
general economic regime applicable in Ukraine, wa s regulated though a specific Law as stipulated in 
Article 92 of the Constitution.  Any legal person  or association of legal persons implementing 
investment and innovation projects aiming at deve loping high technology in priority areas were 
eligible for benefits.   
266. Benefits granted under free economic zones ( FEZ) and priority development areas could 
include exemptions from profit, investment, and la nd tax, VAT and import duties, mandatory sale of 
foreign currency earnings (imposed temporar ily between September 1998 and March 1999), and 
certain fees (Tables 25(a) and 25(b)).  FEZ benefits were not limited to specific industrial sectors.  In the case of priority development ar eas, benefits were awarded to investments in priority economic 
activities, the list of which was determined by Reso lution of the Cabinet of Ministers.  Incentives WT/ACC/SPEC/UKR/5/Rev.3 
Page 100  
 
 were granted to duly approved investment projects implemented by any legal person registered in a 
FEZ territory or priority development area and upon payment of a registration fee in accordance with 
Resolution No. 1199 of 5 July 1999.  Investment pr ojects were approved by a management body after 
examination of the project's compatibility with th e objectives and economic priorities of the zone, its 
financial sustainability and contribution to economic, scientific, technological and social 
development, and upon justification of the amount and list of equipment, hardware and parts to be 
imported into the zone.  Minimum levels of invest ment were required in priority development areas 
and in some free economic zones (Tables 26(a) and 26(b)).   
Table 26(a):  Minimum investment leve ls in priority economic activities
 
 Investment Project Co st/Economic activities 
Priority Territories in 
Chernihiv Oblast At least: 
 
- US$200,000 – in agriculture, food-processing and agricultural produce processing 
industries, light industry, pulp and paper i ndustry, wood processing, furniture production, 
health protection and education; 
- US$300,000 – in construction, tour ist and recreation industry; and 
- US$500,000 – in extractive industry, machine and equipment building, non-metal mineral 
products, chemical production, transport. 
Volyn Oblast At least US$200,000 – in all priority business activities 
The city of Kharkiv At least: 
 
- US$3 million – in metallurgy and metal working, machine and equipment building, 
building of electrical, electronic and transport equipment; 
- US$1 million – in producing of electricity, gas, water, coke, other non-metal mineral 
products, in transport, communications, in metal waste and scrap working. 
- US$700,000 – in construction, sanitation, scavenging and wa ste working, in chemical 
production, furniture, pulp and paper industry, printing industry; and 
- US$500,000 - in food-processing and agricultur al products processing industry, textile and 
clothing industry, tanning and shoe manufact uring industry, in health protection and 
education, in public assistance and in resear ch and development in natural and technical 
sciences. 
Zhytomyr Oblast At least: 
 
- US$200,000 - in agriculture, food-processing in dustry, textile industry, pulp and paper 
industry, wood processing, furniture producti on, clothes and furs manufacturing, health 
protection and education; 
- US$300,000 – in construction; and 
- US$500,000 – in extractive industry, machine and equipment building,  mineral material 
products, chemical production, transport. 
the City of Shostka, Sumy Oblast At least: 
 
- US$200,000 - in food-processing industry an d agricultural products processing, wood 
processing and wood worki ng, health protection; 
- US$500,000 – in construction, waste working,  producing electricity by thermoelectric 
power station and in distribution of heat; and 
- US$1 million – in machine and equipment building, powder metallurgy and chemical 
production.  WT/ACC/SPEC/UKR/5/Rev.3 
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  Investment Project Co st/Economic activities 
Autonomous Republic 
of Crimea At least: 
 
- US$100,000 – in activity for protection of hist orical and natural resources, research and 
development in information infrastructure, cultu re and sport, consumer services, territory 
cleaning, forestry, production of s port and fancy goods, toys, souvenirs; 
- US$200,000 - in health protection and public a ssistance, in agriculture, fish industry, 
food-processing and agricultural produce pr ocessing industries, textile industry, wood 
working, furniture production; 
- US$500,000 – in activity of health and resort  centres, hotel and restaurant business, 
transport and communications, in  construction, waste working,  tourism services, rest and 
entertainment services; and 
- US$1 million – in extractive industry, pro cessing industry, electricity, gas and water 
production. 
Zakarpatska Oblast At least US$200,000 – in all priority business activities 
Luhansk Oblast At least: 
 
- US$500,000 - in agriculture, food-processing and agricultural produce processing 
industries, health protection; 
- US$700,000 – in construction and transport industry; and 
- US$1 million - in extractive industry, electrical energy and coke production, chemical 
production and machine building. 
Donetsk Oblast At least: 
 
- US$1 million (US$250,000 – for small enterprises) - in all priority business activities 
 
Table 26(b):  Minimum investment  levels in free economic zones  
FEZ Investment Project Cost 
Reni At least US$200,000 
Porto-franco at Odessa Commercial Sea Port At least US$1 million 
Slavutych At least US$200,000 
Port Crimea At least US$100,000 
Mykolayiv At least: 
 
US$500,000 – in food processing and agricultural produce processing 
industries; 
US$700,000 – in construction, en ergy and transportation; 
US$1 million – in machine building and instrument building; 
US$3 million – for shipbuilding industries.  
Yavoriv At least US$500,000 (except pr ojects involving technological park) 
 
267. In response to specific questions, he said that be nefits were not linked to export performance 
or local content.  Pursuant to Resolution No. 1199 of 5 July 1999 investors had been allowed in the course of an investment project to give preferen ce to products (works and services) of Ukrainian 
origin in the event of similar price, term of completion, quality and compliance with international 
standards (section 3, sub-section 13).  This pr ovision had only been a recommendation and had never 
been implemented.  He added that his Governme nt had adopted a Resolution "On Amendment of the 
paragraph 3 of Model Agreement (Contract) for the Implementation of the Investment Project at the 
Territory of Priority Development, in Special (Free) Economic Zone" of 30 May 2005, which had 
eliminated the non WTO-compliant reference to prefer ences accorded to products of Ukrainian origin. WT/ACC/SPEC/UKR/5/Rev.3 
Page 102  
 
 268. A Member sought clarification about the extent to which goods manufactured in free zones 
were deemed to have transforme d imported inputs sufficiently to be exempted from customs duties 
and taxes.  The representative of Ukraine replied that, pursuant to Article 18 of the Law "On the 
Single Customs Tariff", sufficiently transformed goods included (i) finished goods, such as natural 
resources extracted within the special economic zone territory; plantation products grown on its soil; 
live animals bred in the zone; animal products pro duced within the zone; hunting, fishery and seafood 
products produced within the z one; seafood products extracted or produced in the world ocean by 
vessels of the given country, as well as by vessels leased or freighted by it; secondary raw materials and wastes generated through produc tion and other processes complete d within the zone; and goods 
manufactured in the zone exclusively with the pr oducts referred to above ; and (ii) adequately 
processed goods, i.e. goods classified in a tariff position other than the position of imported materials 
and products used for their produc tion and goods with an added value of at least 50 per cent.  Goods 
safety operations for transportation or storage, preparation for sale and transportation, simple 
assembling operations, and limited transformation opera tions were not considered sufficient working 
or processing. 
269. A Member noted that the provision according to which a product, in order to be transported 
duty free to the customs territory of Ukraine, had to be of FEZ origin, e.g. with a value added of at least 50 per cent, constituted a local content require ment and violated Article 3 of the Agreement on 
Subsidies and Countervailing Measures and Article  III:5 of the GATT 1994.  Some Members asked 
Ukraine to ensure that its domestic legislation on free economic zones and priority development areas 
would comply fully with WTO ob ligations upon accession, i.e. that normal taxes, tariffs, customs 
charges and other regulations would be applied to goods from those zon es sold in the rest of Ukraine, 
that the provision of benefits w ould not be contingent on export perfo rmance, trade balancing, or local 
content criteria, and that the provisions of the WTO Agreement on Subsidies and Countervailing 
Measures, and of the TRIMs and TRIPS Agreements would be observed. 
270. The representative of Ukraine replied that sev eral draft laws amending the current FEZ 
regime had failed to be adopted by the Rada.  These included (i) draft Law "On Amendment of Some 
Laws of Ukraine On Creation and Functioning of Sp ecial (Free) Economic Zones and Application of 
Special Regimes of Investment Activity in the Terr itories of Priority Development" to modify the 
customs regime of the "Azov", "Donetsk", and "Zak arpattia" special economic zones;  (ii) draft Law 
No. 2569 of 28 March 2003 to cancel privileges applicab le to agricultural goods of Chapters 1 to 24, 
annul import duty benefits for agricultural goods w ithin the special regimes of investment activity, 
and specify criteria for determining the level of processing; and (iii) draft Law No. 3162 of 
25 February 2003 determining the level of processing.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 103 
 
 
 271. However, the Law "On Amendment of the Law of Ukraine "On the State Budget of Ukraine 
for 2005 and Some Other Legal Acts" No. 2505 of  25 March 2005 had cancelled the privileges for 
business entities registered in special economic z ones, territories of priority development and 
technological parks.  In particular, the Law ha d cancelled the exemption from land tax, corporate 
income tax, import duty and valu e added tax on imports.  The new amendments did not alter the 
principles of the effective taxation mechanism, a nd did not increase the tax burden on manufacturers.  
Goods imported from free economic zones into the cu stoms territory of Ukraine were subject to 
internal taxes as indicated in Table 27.   
Table 27:  Importation of goods from free economic zones into the customs territory of Ukraine  
Name of free 
economic zone Goods previously imported from outside of the customs 
territory of Ukraine Manufactured goods, including 
finished or sufficiently processed 
goods 
"Donetsk" All taxes and duties payable as applied to goods being imported VAT and ex cise duty are collected  
"Azov" All taxes and duties payable as applied to goods  being imported VAT and ex cise duty are collected  
"Zakarpattia" All taxes and duties payable as applied to goods being im ported VAT and excise duty are collected  
"Yavoriv" (auto-
port Krakovets) All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Interport Kovel" All taxes and duties pa yable as applied to goods being importe d VAT and excise duty are collected  
"Mykolayiv" All taxes and duties payable as applied to  goods being imported Import duty, VAT and excise duty 
are collected 
"Porto-franco" All taxes and duties payable as applied to  goods being imported Import duty, VAT and excise duty 
are collected 
"Port Crimea" All taxes and duties paya ble as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Reni" All taxes and duties payable as applied to goods being imported Import duty, VAT and excise duty 
are collected 
"Slavutych" Special customs zone regime non-applicable 
"Kurortopolis 
Truskavets" Special customs zone regime non-applicable 
 
272. He added that a moratorium on the establis hment of new special economic zones until 
1 January 2010 had been integrated in the Law "O n the State Budget for 2004", Article 9, and had 
expired at the end of 2004.  A moratorium on the approval of new investment projects had also been 
introduced, however, it had been lifted following the entry into force of the Law "On Amendments to 
the Law on the State Budget for 2004" No. 1801-IV on 1 July 2004.  The 2005 Budget Law 
(Article 9) had imposed a moratorium on the cr eation of new special (free) economic zones, on the 
introduction of special investment regimes in new territories, and on the creation of new technological 
parks.  A moratorium on the approval of new invest ment projects in special (free) economic zones and 
on territories with special investment regimes had also been imposed. 
273. Other recently adopted legislation include d Resolution No. 704 of 15 May 2003, which 
modified the Sample Agreement (Contract) for the implementation of investment projects in special 
economic zones and priority development areas; Cabinet of Ministers' Resolution No. 404 of WT/ACC/SPEC/UKR/5/Rev.3 
Page 104  
 
 30 May 2005, which removed the requirement givi ng preference to products (works, services) of 
Ukrainian origin from the Sample Agreement (Cont ract); Resolution No. 1435 of 10 September 2003, 
which established maximum volumes of imports into th e customs territory of Ukraine for certain meat 
products fully or sufficiently processed within the "Donetsk" zone; and Resolution No. 1368 of 
27 August 2003, which provided for mandatory expert examinations of changes made to investment 
projects to be carried out by central agencies of the executive power.  The Resolution prohibited 
volume increases of imported goods under Chapters 1 to 24 of the Ukrainian nomenclature and made 
the approval of investment projects subject to the con sent of all central agencies involved in the expert 
examination.  It also offered guarantees to special economic zone operators in the event of changes to 
the priority types list.  He noted that Resoluti on No. 146 of 11 February 2004, which restricted the 
import volumes from the Donetsk FEZ, had been cance lled.  There were no plans to renew it.   
274. [The representative of Ukraine confirmed that the free zones or free economic zones would be 
administered in compliance with WTO provisions upon accession[, including the Agreements on TRIPS, TRIMs, and Subsidies and Countervailing M easures,] and that goods produced in these zones 
under tax and tariff provisions that exempt imports and imported input s from tariffs and certain taxes 
would be subject to normal customs formalities wh en entering the rest of Ukraine including the 
application of tariffs and taxes.  The Work ing Party took note of these commitments.] 
[The representative of Ukraine confirmed that  free zones or free economic zones would be 
administered in compliance with the norms and requirements of the WTO Agreements.] 
- Government-mandated counter-trade and barter 
275. A Member was concerned about the incidence of ba rter in Ukraine's foreign trade.  While the 
overall prevalence of barter had been reduced, bart er was still applied on a significant scale in Ukraine 
and could affect up to 20 per cent of transactions occurring between Ukrainian parties in the sugar 
sector, particularly between beet producers and pro cessors/refiners.  This Member accordingly sought 
information on the steps Ukraine was taking to eliminat e barter practices in internal and international 
trade, and when such practices were expected to be completely eliminated.  Questions were also 
raised concerning the application of VAT or other internal taxes to barter transactions, and whether 
such measures conformed with the provisions of Arti cles I:1 and III:2 of the GATT 1994.  In addition, 
a Member sought information about the licensing requirements affecting barter transactions. 
276. The representative of Ukraine replied that ba rter trade was regulated by the Law "On 
Regulation of Goods Exchange (Barter) Transacti ons in Foreign Economic Area" No. 351-XVI of 
23 December 1998, as well as Cabinet of Minister s' Resolution No. 1489 of 13 August 1999, Cabinet  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 105 
 
 
 of Ministers' Resolution No. 756 of 29 April 1999, Decree of the Ministry of Economy No. 188 of 
9 June 2000, and Decree of the Ministry of Foreign Economic Relations No. 831 of 
1 November 1999.  He confirmed that  barter imports were subject to the same customs duties, fees 
and charges, and internal taxes as other like pr oducts imported into Uk rainian territory.   
277. The incidence of barter in foreign trade transac tions had declined rapidly in recent years and 
represented no more than 0.1 per cent of Ukraine's imports and exports in 200 2.  In manufacturing, 
where barter operations had accounted for more th an 40 per cent of the transaction settlements in 
1998, the share of barter had fallen to 2.2 per cent in early 2003.  Specifically concerning the sugar sector, the share of barter transactions had amounted to 5 per cent in sales of sugar beet in 2002, and 
less than 10 per cent for sugar sold  by agricultural enterprises.   
278. Ukraine had applied a special procedure in the determination of tax credit and tax liability to 
discourage barter operations.  However, this pr ocedure had been abolished according to the Law 
"On Amendments to the Law of Ukraine "On Valu e Added Tax"" No. 469-IV of 16 January 2003, 
and barter was now treated on par with other commercial transactions.  The Law "On the 2003 
National Budget of Ukraine" (Article 7) stipul ated that for goods, works and services exported from 
the customs territory of Ukraine as part of a barter  transaction, VAT paid (calculated) in connection 
with the purchase of goods (or works or services) woul d not give rise to an increase of the tax credit, 
and would be included in the total gross production (turnover) costs of the taxpayer.  This rule had 
been extended by the Law "On the State Budget of Ukraine for the Year 2004".   
279. The representative of Ukraine confirmed that bart er transactions, as such, were not subject to 
licensing.  Licensing, including the licensing of barter transactions, was applicable only to goods, which were subject to licensing.  Goods imported unde r a barter contract had to be imported into the 
customs territory of Ukraine no later than 90 days fo llowing their customs clearance.  To exceed this 
period, the party engaged in the barter transaction had to obtain a one-time individual permit.  An 
applicant seeking such a permit should file with th e Ministry of Economy (i) a request, describing the 
reasons and needs for extension of the authorized timeframes for entry of imports into the customs 
territory of Ukraine under barter Agreements; (ii) an application for a one-time individual permit in 
the format set by the Ministry; (iii) a conclusion of the Ministry or another central executive power 
authority that a barter contract for the import of goods (works, services) was referred to those 
providing for production cooperation, consignment, complex construc tion, supply of sophisticated 
technical items and special purpose goods, determining the period of possible extension of timeframes 
for the entry of imports into the customs territory of Ukraine; (iv) a certified copy of a barter contract; 
(v) certified copies of customs declarations acco mpanying the import and export of goods (works, WT/ACC/SPEC/UKR/5/Rev.3 
Page 106  
 
 services) under respective barter contracts; and (vi) a certified copy of a certificate of State 
registration of a business entity involved in foreign economic activity.  This package of documents 
had to be filed no later than 15 days following th e expiration of the term for entry of goods (works, 
services) into the customs territory of Ukraine, i.e. 90 days following the date of customs clearance of 
goods imported under barter contracts.  If submis sion deadlines were not re spected, an applicant 
might be denied the issue of the requested permit, a nd the application could be reconsidered only once 
a complete set of documents had been filed.  
- Government procurement 
280. The representative of Ukraine said that the ag ency responsible for the implementation of 
Ukraine's government procurement policy was the Department for Coordination of Government 
Procurement and Government Orders  of the Ministry of Economy established in 1998.  In recent 
years, efforts had focused on developing and impr oving government procurement legislation, training 
personnel, and disseminating information.  He submitted a Memorandum on the purchase of goods, 
works, and services in document WT/ACC/UKR/74.  Ho wever, the system had been modified in 2000 
with the adoption of the Law "On Procurement of Goods, Works, and Services" No. 1490-III of 
22 February 2000.  The Law was based on the UNC ITRAL model law on government procurement 
and incorporated provisions of the WTO Agreem ent on Government Procurement and European 
Union Directives.  The Law provided for a single government procurement system.  The Law regulated tendering procedures to be applied in publ ic procurements financed by the State budget and 
local-government budgets, as well as expenses of non-budget funds and credits secured by the Cabinet 
of Ministers.  The Law established thresholds (equivalent to € 2,000 for goods and services and 
€ 100,000 for works) for procurements to be effect ed by tender in compliance with the procedures and 
requirements of the Law.  Purchases for State needs were limited to the Government's own 
consumption.   
281. Ukraine operated a decentralized government pr ocurement system whereby procurement was 
carried out directly by the purchasing entity, i.e. the State power authorities, local self-government bodies and institutions reporting to them, social insurance funds, the Pension Fund, the National 
Bank, as well as enterprises and organizations fund ed by State and local budgets.  The purchasing 
entity established a tender committee, responsible fo r ensuring optimal utilization of public funds by 
organizing open tenders in a competitive environmen t.  The Law stipulated the conduct of sequential 
steps such as (i) the invitation to participate in  a tender; (ii) the ela boration of detailed tender 
documents containing clear, impartial and accurate  specifications; (iii) objective evaluation of the  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 107 
 
 
 conformity with the established criteria; (iv) the inadmissibility of negotiations between the procuring 
entity and the successful bidder; and (v) the c onclusion of a Procurement Agreement.   
282. Article 5 of the Law, which stipulated the pr inciple of non-discrimination, had been aligned 
with universally acceptable international norms and practice.  The Law accordingly maintained that 
no supplier could be excluded from a State procurem ent procedure based on national affiliation, and 
transparent and fair bidding procedures enabled th e selection of the most economical proposal.  In 
addition, Article 6 of the Law introduced price pr eferences for domestic producers relative to foreign 
suppliers.   
283. The Law also included provisions concerning the review of complaints.  These matters were 
addressed in Chapter VII of the Law – "Appealin g the Applied Procurements Procedures".  The 
receipt of a complaint served as sufficient ground s for an inspection conducted by a competent 
authority as well as controlling agency.  A decision would be taken to abrogate the tender if the 
alleged violations were proved.  Should a substantiated complaint be recognized as unsatisfied 
because the procuring entity had entered into a pr ocurement agreement prior to the filing of the 
complaint, then the materials of the case could be submitted to the competent controlling agencies 
and, in individual cases, to the law enforcement bodi es.  Any party objecting to a decision rendered by 
a competent authority could appeal the d ecision according to applicable law.   
284. The Ministry of Economy had launched an in formation and analytical bulletin "Visnyk 
Derzhavnykh Zakupivel" (Governme nt Procurements Newsletter) in  November 1998.  The bulletin 
provided relevant information to those participa ting in government procurement processes, and could 
be accessed by all business entities interested in  submitting bids for the procurement of goods, 
services and works by the State.  In accordance wi th the Law, the bulletin published all open tender 
invitations as well as the outcome of the tende rs.  In addition, data concerning government 
procurement tenders were posted on the offici al web-site of the Ministry of Economy 
(www.me.gov.ua) and on the Government's web-por tal (www.kmu.gov.ua), as well as on the home 
pages of the purchasing entities.   
285. Some Members urged Ukraine to initiate negotia tions to join the Agreement on Government 
Procurement after accession.  In the interim, pr ocurement should be conducted in a transparent 
manner and MFN treatment should be applied when  tenders were opened to foreign goods and 
bidders.   
286. The representative of Ukraine confirmed th at upon WTO accession, Ukraine would start 
negotiations on the accession to the Government Proc urement Agreement.  [Ukraine would become WT/ACC/SPEC/UKR/5/Rev.3 
Page 108  
 
 observer to the GPA at the time of accession to th e WTO and start GPA negotiations by requesting 
membership and tabling an entities o ffer [one year after][immediately after accession].  He confirmed 
that Ukraine would conduct procurement in a tran sparent manner and 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 proc urement was opened to foreign supp liers, all foreign suppliers would 
be provided with equal opportunity to participate in  that procurement.  The Working Party took note 
of these commitments.]   
- Trade in civil aircraft 
287. A Member sought a commitment from Ukraine to  join the Agreement on Trade in Civil 
Aircraft upon accession to the WTO.  The representa tive of Ukraine replied that his Government 
intended to join the Agreement on Trade in Civil Aircraft in 2010. 
- Transit 
288. The representative of Ukraine said that transit of  goods through the territory of Ukraine was 
regulated by the Law "On Cargoes in Transit" No. 1172-XIV of 20 October 1999.  In his view, the Law fully complied with Article V of the GATT 1994.   "Cargoes in transit" were understood as 
shipments by transport means in transit subject to  customs control through the Ukrainian territory 
between two points of entry or within one point − temporary storage of goods in warehouses, customs 
terminals, etc.  The Law guaranteed the freedom of transit and did not include any restrictions nor distinctions based on the flag of vessels, the place of origin, shipping, entry, de parture, or destination, 
or on any circumstances that related to the ownershi p of goods, ships, or other means of transport, in 
conformity with Article V:2 of the GATT 1994.  The Law provided for MFN treatment of goods in 
transit.  Pursuant to Article 157 of the new Cust oms Code, goods in transit could be moved along the 
routes determined freely by the carriers.  However, the Cabinet of Ministers could set restrictions on the displacement of excisable goods in transit (alcoholic beverages and tobacco products) along 
specific routes and through designated points of entr y at the customs border, as well as deadlines for 
transit of such goods by motorway or railway (Resolutions No. 484 of 6 May 1996 and No. 938 of 
12 August 1996).   
289. Some Members noted that the Ukrainian au thorities could impose specific routes for the 
transit of excisable goods, and questioned whether th is provision was compatible with Article V:2 
(first sentence) of the GATT 1994.  It was argued th at the government would not always be aware of 
what the most convenient route for a given economic  operator might be.  Moreover, Articles V:3 and 
V:4 allowed only reasonable charges for transporta tion or those commensurate with administrative  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 109 
 
 
 expenses entailed by transit or with the cost of the services rendered.  In addition, Articles V:5 and 
V:6 mandated "treatment no less favourable" rather th an "equal treatment" to be accorded to traffic in 
transit.   
290. The representative of Ukraine replied that Artic le 201 of the Customs Code stipulated that 
carriers chose the most economical transit routes pr ovided that requirements determined pursuant to 
the Customs Code were complied with.  The Cabinet of Ministers' Resolution No. 938 of 
12 August 1996 (with changes and amendments) speci fied the designated border crossing points for 
the importation and exportation of excisable goods.  He noted that Article V:2 of the GATT 1994 
stipulated freedom of transit via the routes most convenient for international transit which, in his 
opinion, confirmed the right of WTO Members to impose a "convenient route".  Ukraine had 
designated such routes for specific types of goods to  prevent circumvention of controls on excisable 
goods, which in turn would discourage smuggling.  He  confirmed that goods in transit were exempt 
from duties, fees, and taxes, except for the un ified fee (Table 12(b)), which in his opinion 
corresponded to the cost of transit.  The unified  fee was not collected on empty railway cargo cars 
crossing the territory of Ukraine.  Motor vehi cles and containers crossing the Ukrainian border 
without cargo were subject to one fifth of the fee s tipulated according to Article 5 of the Law "On the 
Unified Fee that is charged at Customs Points of Entry through the Ukrainian State Border".  The fee 
for usage of Ukrainian highways was collected in full.  Goods from any country were carried through 
Ukrainian territory on equal terms,  and Ukrainian law did not provi de for limitations regarding the 
MFN treatment of transit shipments.  He consid ered Ukraine to be in full compliance with the 
provisions of Articles V:5 and V:6 of the GATT 1994.   
291. Transit cargoes were subject to simplified and express control procedures (Article 9 of the 
Law).  Controls could not be interrupted and - in  the event of agreements with neighbouring states - 
they were performed jointly.  The delivery of goods could be subject to security measures including a 
guarantee issued by the owner of the goods and vehicles or an authorized person to the customs 
authority; escort by the customs authority; ca rriage of the goods by the customs carrier; or 
transportation of the goods under the conditions of  the 1975 Convention of TIR (Article 161 of the 
Customs Code).  These guarantee measures were co mpulsory (Article 165 of the Customs Code) for 
excisable goods.  Asked whether the security meas ures could be imposed on products other than 
excisable goods and for what justification, the representative of Ukraine said that the security 
measures aimed at guaranteeing the arrival of such g oods at a designated customs office, and that the 
type of guarantee to be provided was chosen by th e owner or the goods or his representative pursuant 
to Article 165 of the Customs Code and Cabinet of  Ministers' Resolution No. 700 "On the Regulation WT/ACC/SPEC/UKR/5/Rev.3 
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 on the Furnishing to Ukrainian Customs Authorities of Financial Guarantees regarding the Mandatory 
Delivery of Goods to Designated Customs Offices" of 29 June 1996.   
292. The time limit for the shipment of goods to the destination customs authority was established 
by the entry customs authority in  accordance with Ukrainian standard s for cargo transportation and on 
the basis of the itinerary, transport means, distance and other shipment conditions.  The time limit did 
not include the period of storage in warehouses due  to the reloading of the goods into another 
transport means, nor the time period required fo r other cargo handling operations allowed by the 
customs authorities.  In his view, these provision s provided for a reasonable deadline for transit as 
stipulated in Article V:4 of the GATT 1994.  He added that the Law did not include any specific 
requirements for aircraft in transit.  Goods in ai r transit and cargoes were subject to normal customs 
controls and clearance (Chapter 33 of the new Customs Code). 
293. In response to a specific question, he noted th at pursuant to Article 200 of the Customs Code, 
Ukraine's transit customs regime covered both vehicl es and cargo in transit.  Therefore, an empty 
truck transiting through the territory of Ukraine woul d be subject to transit customs procedures, but no 
cargo customs declaration would be issued. 
294. [The representative of Ukraine confirmed that on accession his Government would ensure 
that Ukraine's laws and regulations governing tran sit operations would be in  conformity with the 
provisions of the WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this commitment.] 
- Agricultural policies 
(a) Imports 
295. The representative of Ukraine said that agricultura l products were subject to ordinary customs 
duties.  Quantitative restrictions were no longer applied on any agricultural products.  The Supreme 
Rada had authorized tariff rate quotas for the impor tation of raw cane sugar to talling 560,000 tons in 
2003, and a tariff rate quota of 125,000 tons had b een opened for 2004, as indicated in Table 11(c).  
No normative acts had been prepared for the introduction of tariff rate quotas in 2005 (see the section "Tariff rate quotas, tariff exemptions").  
(b)  Exports 
296. The representative of Ukraine said that live cattle  and sheep, oilseeds, and certain hides and 
skins, were subject to export duty (see th e section "Export regulations" for details).   WT/ACC/SPEC/UKR/5/Rev.3 
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 (c) Internal policies 
[Ukraine has submitted data on domes tic support and export subsidies in agriculture for the period 
1994-1996 in documents WT/ACC/SPEC/UKR/1 and its Revisions 2, 3, 4, 7 and 8, for the period 
1997-1999 in documents WT/ACC/SPEC/UKR/1/Rev.5 and 6, and for the period 2000-2002 in Annex 10 of document WT/ACC/UKR/110/Add.2.  Revised information, covering both 1994-96 as well as 2002-2002 has been provided in documents WT/A CC/SPEC/UKR/1/Rev.9 and 10.  Information "on 
the need for annual State support ("Amber box me asures")" has been presented in Annex 11 of 
document WT/ACC/UKR/110/Add.1.]   
297. The representative of Ukraine said that importa nt measures had been undertaken over the past 
few years to create a more favourable economic envi ronment and raise the efficiency of agricultural 
enterprises.  A new land Code had been adopted in 2001, which recognized the legal right to own land 
and thereby facilitated the privati zation of land for agricultural purpo ses.  The possibility to purchase 
and sell agricultural land had initially been foreseen for 2005.  However, a moratorium on this had 
been imposed until 2007 and no further changes to the situation were envisaged.  At the end of 2001, 
some 37,600 private farmers owned 2 million hectares of agricultural land − and 20.7 million hectares 
were leased − and about 7,000 agro-industrial enterprises (State farms, processing enterprises, 
agrarian service and construction enterprises) ha d been privatized.  Mandatory insurance of 
agricultural crops and plantations had been introdu ced in 2001, and the infrastructure related to 
agricultural markets had been improved.  Institutions  had been developed to provide consultancy and 
advisory services and education to farmers.  He pr ovided a list of laws and regulations related to 
Ukraine's domestic agricultural policies in doc ument WT/ACC/UKR/110/Add.2, Item 164, and 
presented information on reforms in the agrarian  sector in document WT/ACC/UKR/96/Rev.1.   
298. A new Law "On State Support to Agriculture in Ukraine" No. 1877-IV had been adopted on 
24 June 2004.  The Law contained provisions on State support for agriculture, including animal 
(husbandry) products and beet sugar production.  Provisions of other normative and legal acts 
remained in effect, insofar as these did not c ontradict the provisions of the new Law.  
299. Some Members raised concerns regarding the new Law "On State Support to Agriculture in 
Ukraine", noting that some of its provisions governing inter alia  the imposition of import quotas 
(Article 8.6(d)), as well as the use of minimum impo rt prices (Article 8.8.1(a)), were not consistent 
with WTO requirements.  The representative of Ukra ine replied that Ukraine would amend this Law 
prior to WTO accession.  To this end, a relevant  draft Law had been prepared and was at present 
under review.  He added that according to the new Law, minimum import purchase prices were used 
as an indicator for triggering market intervention aimed at supporting domestic agricultural producers.  WT/ACC/SPEC/UKR/5/Rev.3 
Page 112  
 
 Buyers/sellers would not be obliged to buy or sell at  the minimum price, given that the sole means of 
influencing the price was intervention purchases and sales.  Minimum and maximum purchase prices 
could only be applied to impor ts/exports temporarily if the An timonopoly Committee concluded that 
the competitive operation of the market was threaten ed and the Cabinet of Ministers endorsed that 
finding.  He emphasized that this provisional measur e was aimed at preventing, or putting an end to, 
speculative or collusive pricing behaviour in the agricultural sector, in cases where standard State 
intervention procedures were ineffective.   
300. Domestic support in addition to "green box" measures was mainly provided in the form of 
support prices for specific agricultural products, such  as sugar beet, cattle, sugar, poultry, pigs, sheep 
and goats, and milk.  Ukraine also provided some non-product-specific support in the form of partial 
reimbursement of the cost of complex agricultura l equipment and subsidized credit from commercial 
banks, support to individual fa rmers, maintenance of young or chards, reduction in the fixed 
agricultural tax, write-off of loan advances and tax arrears, and accumulation of VAT for purchases of inputs.  In response to a specific question, he confirmed that his Government did not maintain any internal quantitative restrictions on the pu rchase and sale of agricultural products. 
301. Some Members noted that, considering that Ukraine's accession negotiations had extended 
over a number of years, a recent and representative b ase period would need to be adopted as a basis 
for appropriate commitments.  The representative of Ukraine said that Ukraine had provided a 
rationale for its choice of base period in Annex 11 of document WT/ACC/UKR/110/Add.1.  He asked 
Members to take into account the arguments prese nted therein, while showing consideration for 
Ukraine's situation in the context of its transition to a market economy, as well as the particular difficulties facing its agricultural sector.  
302. Priority areas in agrarian reform in the co ming years included administrative reforms to 
improve the State management and regulation of agro-industrial enterprises and to support private 
initiative; land reform to promote the developmen t of a land market and improve land and property 
regulation; the provision of medium and long-term low interest credit to ag ricultural enterprises and 
development of the legal basis for insurance of agricultural activities; the development of 
entrepreneurship and markets through the prom otion of investment, innovation and technologies 
available to agricultural producers due to a favourab le tax and investment environment, to promote 
agricultural advisory services and support land owner associations, and the development of 
advertising and other marketing services; the social  development of rural areas, the establishment of 
social protection for the rural population, and job and skills enhancement programmes; and the  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 113 
 
 
 development of measures to support exports of agricultural products and harmonize domestic trade 
laws with WTO requirements. 
303. A Member expressed deep concerns with regard to  Ukraine's sugar policies.  In particular, the 
establishment of a tariff rate quota for the supply of  refined sugar onto the domestic market for a 
period from 1 September 2003 to 1 September 2004, pursuant to Resolution No. 1977 of 25 December 2002, appeared to constitute a prohibite d quantitative restriction under Article XI of the 
GATT 1994 and a prohibited TRIM.  This Member not ed that Ukraine had not implemented tariff-
rate quotas on sugar previously, thus the introduc tion of such a measure violated the standstill 
expectation.  In addition, Ukraine's mandatory expo rtation requirement for sugar refined domestically 
from raw sugar of foreign origin seemed inconsis tent with the provisions of Article 4 of the 
Agreement on Agriculture and Article XI:4 of the GATT 1994.  Finally, the use of minimum internal 
prices for refined sugar, set at a level almost twi ce as high as the average world price and maintained 
by means of registration requirements, inspecti on and penalties for non-compliance, combined with 
the mandatory export requirement for refined sugar,  afforded support to sugar processors contingent 
on local content and therefore constituted a prohibited subsidy in the meaning of Article 3.1(b) of the 
Agreement on Subsidies and Countervailing Measures.  By according less favourable treatment to 
imported raw sugar vis-à-vis its competitor (beet sugar), this measure violated Article III:4 of the 
GATT 1994.  This Member asked Ukraine to justif y the attestation, registration and inspection 
requirements applied to sugar refini ng plants and to explain in detail the functioning of the internal 
quota on sugar.  Ukraine was requested to elimin ate the internal quota, the mandatory exportation 
requirement, and internal minimum prices on sugar.   
304. The representative of Ukraine replied that R esolution No. 1977 of 25 December 2002 had 
introduced a production quota (A quota) for refined s ugar of domestic beet origin for the domestic 
market from 1 September 2003 to 1 September 2004, not a tariff rate quota for the sale of refined 
sugar in the domestic market.  Domestic legislati on determined the production quota (A quota) for 
refined sugar to be sold in the domestic market and not to be exported.  In addition, a B quota was 
foreseen for supplies outside Ukraine under interna tional contracts, on price terms determined by 
these contracts.  A third quota – the C quota – am ounted to sugar produced in excess of the A and B 
quotas, and thus to be sold exclusively outside Ukraine.  In his opinion, the A quota could not be 
viewed as an import restriction nor as an obstacle to  importation.  He confirmed that Ukraine had not 
exported refined sugar under intern ational agreements (B quota) si nce 1997.  Sugar owners (business 
entities operating in the sugar market) determined th e volumes of sugar export sales independently (C 
quota), taking due account of the resources needed to fulfil their obligations under the A and B quotas.  
Owners were not obliged to supply the A and B quot as before they were allowed to export under the WT/ACC/SPEC/UKR/5/Rev.3 
Page 114  
 
 C quota.  He stressed that the B and C quotas had never been set by the government.  The production 
quotas for the sale of sugar were established to ensure  that domestic sugar beet production remained 
cost efficient.  Sugar processors were allowed to d ecide the quantity of sugar beet they purchased, as 
long as their purchases were made at prices which were not below the established minimum.  Since the relevant legislation had been in effect, however, the quantity of sugar beet purchased by 
processors had never exceeded the volume required fo r fulfilling their sugar production quotas.  Thus, 
processors had paid the mandatory minimum price fo r their purchases of sugar beet, effective within 
the A quota.  Processors could purchase raw cane sugar,  and refine and/or sell sugar of cane origin, 
even while beet was available for purchase and the processors' production quota (A quota) had not 
been filled.  Processors could not transfer production quotas between themselves at their own discretion.  Ukraine did not consider the produc tion quota a prohibited quantitative restriction, as 
defined by Article XI of the GATT 1994 and banne d according to the Agreement on Trade-Related 
Investment Measures.  He added that his Govern ment had submitted to the Supreme Rada a draft 
Law, which would abolish the B and C quotas, as well as the mandatory exportation of sugar (see also 
the section on "Trade-Related Investment Measures"). 
305. He added that imported refine d sugar, as well as refined s ugar produced domestically from 
imported raw (cane) sugar, were sold on the intern al market at market prices.  However, as the 
volumes of imported refined suga r and domestically-refined imported raw sugar were insignificant 
relative to domestic production, im ports could not influence the domestic market price level.  Thus, 
the domestic market price for sugar was effectively determined by the minimum price.  He confirmed 
that imported refined sugar was not subject to ma ndatory minimum price requirements applicable to 
domestic sugar.  There were no import restrictions  or restrictions of any kind on the internal 
purchase/sale of imported refined sugar.  He also confirmed that minimum import prices for raw cane sugar had never been applied.  He  did not consider the use of internal minimum prices on sugar to be 
inconsistent with Article 4 of the Agreement on Agriculture, Articles III:4 and XI:4 of the 
GATT 1994, nor with Article 3.1(b) of the Agre ement on Subsidies and Countervailing Measures.  
Table 6(b) contains information on Ukrainian impor ts of refined sugar for 2003-2004 (see also the 
section on "Pricing Policies"). 
306. He noted that the Resolution "On Measures to En sure that the Domestic Market is Supplied 
with Domestic Sugar and is Protected Against Un authorized Imports" No. 494-p of 29 August 2002 
provided for registration of sugar producers, a llocated sugar quantities and established permanent 
control over wholesale prices for sugar.  State regist ration had been effectively introduced pursuant to 
Order No. 335 of 17 October 2002.  State Registra tion Certificates for sugar refining plants were 
delivered after inspection and attestation by the Co mmission for Attestation and State Registration of  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 115 
 
 
 Sugar Refining Plants.  Attestations were valid for one year.  The Commission was composed of 
representatives of the Chief Departments for Agricu lture and Food, the State Technical Supervision 
Inspectorates of the Oblast State Administrations , the oblast Sugar Industry Associations, the State 
Sanitary and Epidemiological Service, and, dependi ng on the location of the sugar refining plants, of 
other specialists and advisors (upon their consent).  State registration opened the right to participate in 
tenders for the allocation of sugar production wi thin the A and B quotas.  He confirmed that 
participants in tenders were re quired to undergo comprehensive inspections every five years.  
Inspections included an analysis of the producti on process (cultivation, collection, acceptance and 
storage of sugar beet, modernization, energy cons umption and thermal indicators, water balance and 
use of water, degree of production automation, orga nization of labour, and environmental indicators) 
and the formulation of proposals by the inspectors to improve and develop the production.  He added 
that these measures aimed at raising the efficiency of beet production and processing.  In his view, 
they could not be regarded as restrictions on th e importation of raw cane sugar and exportation of 
refined sugar.   
307. He acknowledged that Article 3.11 of the Law "On State Regulation of Sugar Production and 
Sale" No. 758-XIV of 17 June 1999 stated that sugar could be produced in Ukraine from imported 
raw materials on the exclusive condition that the en tire output of the finished products be exported 
within time periods specified by Ukraine's legisla tion.  The provision extended only to sugar produced 
from imported raw materials, not to the product as su ch.  His Government intended to amend the Law 
"On State Regulation of Sugar Production and Sale" in order to cancel this rule.  The relevant draft 
Law had been submitted to the Supreme Rada (see also section on "Trade-Related Investment Measures").    
308. He added that under the "give-and-take" raw ma terials system, once the finished product had 
been re-exported, import duties were no longe r due on the initial import of raw materials.   Since the 
minimum price requirement did not apply to this system, sugar produced through the "give-and-take" 
arrangement was exported at a price which was lower than the domestic price.  In reply to a specific 
question, he said that the "give-and-take system" was not applied under the import tariff quota regime.  
He also confirmed that Ukraine had no informa tion about the existence of any arrangements for 
refining "give-and-take" raw sugar of  Ukra inian origin in neighbouring countries. 
309. In response to specific questions he acknow ledged that upon accession, Ukraine intended to 
have in place a WTO-compliant system for an ti-dumping and countervailing measures.  Ukraine 
would be prepared to use this system against im ports of refined sugar pr oduced below normal cost, 
that may originate from any trading partner.  He al so confirmed that Ukraine did not benefit from any WT/ACC/SPEC/UKR/5/Rev.3 
Page 116  
 
 reciprocal commitments from countries in exchange  for the importation of refined sugar originating 
from their territories.  He finally noted that Ukraine had stopped exporting sugar beets in 1997. 
310. The representative of Ukraine agreed that, upon Ukraine's accession, his country would bind 
its agricultural export subsidies at zero in its Sc hedule of Concessions a nd Commitments for Goods, 
and would not maintain or apply agricultural e xport subsidies as defined in paragraphs 1 ( а)-(f) of 
Article 9 of the Agreement on Agriculture.  He al so confirmed that Ukraine would not seek recourse 
to the special safeguard provisions (SSGs) of  Article 5 of the Agreement on Agriculture.  
- Textiles regime  
311. The representative of Ukraine said that export li cences were issued for textile products falling 
within categories 435, 442, 444 and 448 exported to the United States.  Pursuant to Cabinet of Ministers Resolution No. 1774 "About Bringing of Ch anges to the Resolution of the Cabinet of 
Ministers No. 1722 of 23 December 2004 "On Approva l of the List of Goods Export and Import of 
which is Subject to Licensing and Falling under Quotas in 2005"" of 31 December 2004, export 
licences were no longer issued for textile products falling within categories 2, 2(a), 4, 5, 6, 7, 8, 12, 
13, 15, 26/27, 29, 83, and 117 exported to the EU. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
- General (a) Industrial property protection 
312. The representative of Ukraine said that his Gove rnment paid considerable attention to the 
effective protection of intellectual property.  Ten sp ecific laws regulated intellectual property rights in 
Ukraine, and Ukraine participated in 18 multilateral tr eaties regulating the area.  In total, nearly 100 
bylaws and regulations regulated in tellectual property rights in Ukraine.  Important efforts had been 
made over the past years to bring Ukraine's legisl ation on intellectual property rights closer to the 
standards set by the WTO.  In 2001-2002, a new Cr iminal Code had been adopted and the Code on 
Administrative Violations had been amended to re inforce criminal and administrative liability for 
violation of intellectual property rights.  New Civil, Commercial and Customs Codes had been 
approved during 2002-2003.  During this period, the Cabinet of Ministers had also adopted 14 
resolutions for the prevention of manufacturing a nd distribution of counte rfeited goods, and six laws 
pertaining to intellectual property had been appr oved.  On 6 July 2005, the Supreme Rada had 
adopted the Law "On Amendments to Certain Legisl ative Acts of Ukraine" (in respect of Bringing 
Order to Operations Involving Production, Export ation and Importation of Laser-Readable Discs,  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 117 
 
 
 Equipment and Raw Materials for their Production), which aimed at improving the State regulation of 
procedures applicable to the production, licensi ng, exportation and importation of laser-readable 
discs, equipment and raw materials used in their production.  This Law in troduced more effective 
mechanisms for combatting piracy in Ukrain e.  The Law had entered into force on 2 August 2005. 
313. He considered that with these legislative ad justments, in particular the adoption on 
22 May 2003 of the Law "On Amendments to Cert ain Laws with Respect to Legal Protection of 
Intellectual Property Rights", Ukraine's legislation on intellectual property rights had been brought 
into compliance with the TRIPS Ag reement.  He added that effort s would be made to improve the 
legislative and institutional framework furthe r.  He provided detailed information on the 
implementation of the TRIPS Agreement in documents WT/ACC/UKR/ 94, WT/ACC/UKR/102 and 
Rev.1, WT/ACC/UKR/112 and WT/ACC/UKR/117, a nd a comparative table of compliance of the 
national legislation with the TRIPS Agreement in documents WT/ACC/UKR/95 and 
WT/ACC/UKR/123.  Asked about the newly adopted Ci vil Code of Ukraine (Book Four) and its role 
in Ukraine's implementation of the requirements of the TRIPS Agreement, the representative of 
Ukraine referred to the information c ontained in documents WT/ACC/UKR/112 and 
WT/ACC/UKR/117.   
(b) Responsible agencies for policy formulation and implementation 
314. The representative of Ukraine said that the St ate Department for Intellectual Property was 
responsible for the formulation and implementation of Ukraine's intellectual property policy.  In 2002, 
his Government had established the "Intelzakhyst", an  office in charge of issuing control stamps for 
audio and audiovisual products and maintaining Ukraine's Integrated Register of Control Stamps Recipients.  A special subdivision of the Departme nt, composed of State inspectors, had also been 
created to combat manufacturing and distribution of  counterfeit goods, in particular discs for laser-
readable systems.  The State inspectors could dr aw up reports of administrative offences.  They 
worked in close cooperation with the Ministry of In ternal Affairs, the State Tax Administration, and 
the State Customs Service.  His Government w as now considering the establishment of a research 
institution within the Ministry of Justice for the t echnical examination of intellectual property objects. 
315. Measures had also been taken to strengthen the judicial institutional framework for the 
enforcement of intellectual property rights and est ablish a specialized Patents Court, as permitted by 
the Law "On the Judiciary of Ukraine".  In 2002, speci al boards of justice had been created within the 
Supreme Commercial Court of Ukraine, the commerc ial courts of Kiev and Sevastopol, the oblasts, 
and the Republic of Crimea, and within commercial courts of appeal to deal specifically with WT/ACC/SPEC/UKR/5/Rev.3 
Page 118  
 
 intellectual property cases.  Subsequently, specia lized chambers within the Supreme Commercial 
Court and the commercial courts of appeal  had been established in March 2003.   
(c) Participation in international intellectual property agreements 
316. The representative of Ukraine said that Ukraine was a founder member of the World 
Intellectual Property Organisation (WIPO) and ha d adhered without reservations to the Berne 
Convention for the Protection of Literary and Artistic Works; the 1952 World Copyright Convention; 
the Geneva Convention for the Protection of Pr oducers of Phonograms Against Unauthorized 
Duplication of Their Phonograms; the Rome Conve ntion for the Protection of Rights of Phonograms 
Performers, Producers and Broadcasting Organizations; the WIPO Treaties on Copyright and Performances and Phonograms; the Paris Conventi on for the Protection of Industrial Property of 
20 March 1883; the Madrid Agreement Concerning the International Registration of Marks and its 
Protocol of 28 June 1989; the Nice Agreement On International Classification of Goods and Services 
for the purposes of Marks Registration; the Tr ademark Law Treaty; the Nairobi Treaty on the 
Protection of the Olympic Symbol; the Patent Cooperation Treaty; the Budapest Treaty on the International Recognition of the Deposit of Microorga nisms for the Purposes of Patent Procedure; the 
Patent Law Treaty; the Hague Agreement On Interna tional Registration of Industrial Designs; and the 
International Agreement on the Protection of New Pl ant Varieties.  In addition, his Government 
cooperated with a number of regional and intern ational organizations de aling with intellectual 
property protection, such as the NIS Interstate Intellectual Property Protection Council; the European 
Patent Organization; the International Industrial Pr operty Protection Association; the International 
Federation of Patent Attorneys; the Licensing Unio n; the International Association of Trade Marks 
Owners; the International Federation of Phonogram  Producers; and the International Federation of 
Authors and Composers Partnerships. 
317. He added that his Government planned to cons ider the issue of acceding to the Strasbourg 
Agreement Concerning the International Patent Cl assification, the Locarno Agreement Establishing 
an International Classification for Industrial De signs, and the Vienna Ag reement Establishing an 
International Classification of the Figurative Elements  of Marks, and intended to join most of the 
agreements administered by WIPO and UNESCO.  Ukraine had not signed the Brussels Convention 
Relating to the Distribution of Programme-Carry ing Signals by Satellite, but would examine the 
commitments ensuing from the Brussels Conventio n as well as the possibility of acceding to this 
Convention.    WT/ACC/SPEC/UKR/5/Rev.3 
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 (d) Application of national and MF N treatment to foreign nationals 
318. The representative of Ukraine said that national and MFN treatm ent was granted under 
Article 423 of the Civil Procedure Code, Article 5 of the Law "On inventions and utility models" 
No. 3687-XII of 15 December 1993, Article 4 of th e Law "On industrial designs" No. 3688-XII of 
15 December 1993, Article 4 of the Law "On trademarks" No. 3689-XII of 15 December 1993, 
Article 6 of the Law "On copyrights and related ri ghts" No. 2627-III of 11 July 2001, Article 5 of the 
Law "On origin of goods" No. 752-XIV of 16 June 1999, and Article 3 of the Law "On integrated 
circuits" No. 621/97 of 5 November 1997. 
319. A Member noted that the Ukraine's legislation did not afford national or MFN treatment to 
foreign geographical indications, by requiring a bila teral agreement to be c oncluded between Ukraine 
and the foreign country where the GI was located, for each separate foreign GI for which protection 
was sought in Ukraine, while Ukrainian GIs benef ited from a registration system through which they 
received protection.  This was in clear violation of Articles 3 and 4 of the TRIPS Agreement, concerning national treatment and MFN, as well as Ar ticle 2 of the Paris Convention.  This Member 
urged Ukraine to modify its relevant legislati on and bring it into conformity with WTO rules. 
320. In response, the representative of Ukraine said that the draft Law "On the Protection of Rights 
to Trademarks, Geographic Indications and Trade Na mes" aimed at bringing Ukraine's legislation in 
the area of intellectual property in conformity with international rules.  Pursuant to Article 28, item 7 
of this draft Law, an indication related to a geogr aphical location in a foreign state was not "suitable 
for acquiring rights to the geographical indication if (i) the rights to such a geographical indication 
were not protected in the said foreign state; and (ii) the laws of the foreign state did not allow 
protections of rights to geographical indications in  Ukraine".  In his opinion such a provision would 
be in full compliance with Articles 3 and 4 of the TRIPS Agreement, as well as Article 2 of the Paris Convention. 
(e) Fees and taxes 
321. The representative of Ukraine said that the Pro cedure governing payments for actions related 
to the protection of intellectual property rights had been approved by Cabinet of Ministers' Resolution 
No. 1716 of 23 December 2004.  He noted that this  Procedure had been developed in line with 
Article 3 of the TRIPS Agreement.  The Proce dure established fees for actions related to the 
protection of rights on inventions and utility models , industrial designs, integrated circuit layout-
designs, trademarks and service marks, and indica tions of origin.  Different fees were charged WT/ACC/SPEC/UKR/5/Rev.3 
Page 120  
 
 depending on the country's Gross Domestic Product (above or below a threshold of US$ 3,000 per 
capita).  
2. Substantive Standards of Protection, Incl uding Procedures for the Acquisition and 
Maintenance of Intellectual Property Rights 
(a) Copyright and related rights 
322. The representative of Ukraine said that copyright  protection was regulated by Ukraine's Civil 
Code and the Law "On Copyright and Related Rights" No. 3792-XII of 23 December 1993, as 
amended.  The Law provided for the administra tion of copyright through collective management 
organizations.  As of early 2005, there were nine collective management orga nizations responsible for 
the collection, distribution and payment of royalties for the use of copyright and/or related rights, in particular rights of authors of musical works, audiov isual works, and works of applied or fine arts, and 
rights of manufacturers of phonograms and videograms.  
323. In his view, the Civil Code and the Law "O n Copyright and Related Rights" were fully 
compliant with Articles 1 to 21 of the Berne C onvention.  The rights of performers and phonograms 
and videogram producers subsisted for 50 years from th e date of first disclosure of the performance, 
or fixation.  In the case of broadcasting organiza tions, protection was valid for 50 years following the 
first broadcast.  The Law "On Copyright and Rela ted Rights" and the Law "On Ukraine's Accession to 
the Bern Convention on Protection of Literary an d Artistic Works" had been amended to provide 
retroactive protection for performers and producers of phonograms in compliance with Article 18 of 
the Berne Convention and Article 14(6) of the TRIPS Agreement. 
324. A Member noted that Ukraine had put a reservation concerning Article 18(3) of the Berne 
Convention and requested Ukraine to withdraw  it upon accession.  The representative of Ukraine 
replied that the Law "On Amendments to the Law of Ukraine "On Copyright and Related Rights"" of 
11 July 2001 had ensured that Article 18 of the Bern e Convention was fully effective in Ukraine.  The 
World Intellectual Property Organization had been fo rmally notified of Ukraine's withdrawal of the 
reservation with respect to Article 18(3) of the Berne Convention on 10 June 2004.  [The 
representative of Ukraine confirmed that the new revision of the Law "On Copyright and Related 
Rights" satisfied fully the requirements of Article 18 of the Berne Convention and Article 14 of the 
TRIPS Agreement.  He further noted that th e Berne Convention applied in Ukraine without 
reservation.  With regard to the WIPO C opyright Treaty (WCT) and WIPO Performances and 
Phonograms Treaty (WPPT), he stated that Ukraine had incorporated their provisions in the new revision of the Law "On Copyright and Related Right s", and that Article 9 of the Constitution of  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 121 
 
 
 Ukraine provided that international agreements a nd treaties whose binding nature had been approved 
by the Supreme Rada were incorporated in the national legislation of Ukraine.] 
(b) Trademarks, including service marks 
325. The representative of Ukraine said that trademar ks, including service marks, were protected 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Marks for Goods and Services" 
No. 3689-XII of 15 December 1993, as amended by th e Law "On Amendments to Certain Legal Acts 
of Ukraine with Respect to Legal Protection to Intellectual Property" No. 850-IV of 22 May 2003.  
Pursuant to Article 6 of the Law, names could not  be registered as trademarks when they were 
identical or similar to (i) marks previously register ed or whose application for registration had already 
been submitted; (ii) marks protected under an intern ational treaty or agreement to which Ukraine was 
a party, including marks recognized as well-known under Article 6 bis of the Paris Convention; 
(iii) protected firm names; (iv) indications of  origin of goods protected under Ukraine's law − such 
indications could only be included as non-protected el ements of a trademark; and (v) duly registered 
certification marks.  The 2003 law amended the Law "On Protection of Rights to Marks for Goods 
and Services" inter alia  to ensure protection against the use of similar and identical marks, to enable a 
third party to challenge and object to an appli cation, as well as to grant protection to well-known 
marks even to the extent that they were not regi stered.  Collective marks were granted similar legal 
protection to that accorded to "individual" mark s.  An association seeking the registration of a 
collective mark should indicate this under the INID  code (551) on the registration form.  As of 
12 August 2005, 53,171 Ukrainian certificates for ma rks for goods and services had been issued and 
approximately 45,000 international registrations were in effect. 
326. Trademarks were protected for an initial peri od of ten years from the date of filing of the 
application.  The term of validity could be rene wed for a further ten years upon request (filed during 
the last year of the present term).  State registration was not a prerequisite for the recognition of 
trademark licensing agreements; a licensing agreement in writing signed by the parties to it would be 
considered valid.  Well-known marks were protected in accordance with Article 6 bis of the Paris 
Convention pursuant to Article 25 of the Law "O n Protection of Rights to Marks for Goods and 
Services."  Marks were recognized as well-known by th e Appellate Chamber or the court.  Ukrainian 
law did not require the Appellate Chamber to recognize a mark as well-known before legal action 
could be taken to protect it.   
327. In response to some Members, who noted that pursuant to Article 6 of the Law "On 
Advertising", all advertising, including trademarks in foreign languages, had to be presented in the 
Ukrainian language, and further inquired about th e practical application of this measure, the WT/ACC/SPEC/UKR/5/Rev.3 
Page 122  
 
 representative of Ukraine said that the inconsis tencies of the Law "On Advertising" with 
Article 6 quinquies  of the Paris Convention had been removed with the adoption of the Law "On 
Amendments to certain Legislative Acts of Ukra ine regarding Protection of Intellectual Property" 
No. 1407-IV of 3 February 2004.   
(c) Geographical indications, including appellations of origin 
328. The representative of Ukraine said that the Law "On Protection of Rights to Indications of 
Origin of Goods" No. 752-XIV of 16 June 1999 an d the Law "On Protection of Rights to Marks for 
Goods and Services" No. 3689-XII of 15 December 199 3 provided for the protection of geographical 
indications.  Pursuant to Article 1 of the Law "On Protection of Rights to Indications of Origin of 
Goods", geographical indications could be "simple indi cations of the origin of goods", i.e. any verbal 
or graphical indication, which directly or indirec tly pointed to the geographical origin of goods, or 
"qualified indications of the origin of goods", i.e. the name of the place of origin or the geographical 
indication of the origin of goods.  Legal protection was provided to qualified indications of origin on 
the basis of registration (Article 6, paragraph 2).  Registration certificates providing the right to the 
qualified indication of origin were valid for ten years and could be extended an unlimited number of 
times (Article 15).  Registrations c ould only be terminated for the reasons stated in Article 21.1 of the 
Law.  Article 6 of the law provided that legal prot ection shall be granted to qualified indications of 
origin, subject to their registration remaining in fo rce, for an indefinite period from the registration 
date.  Article [3][18] of the Law provided that any person, including foreign nationals, shall have the 
right to file a lawsuit in court requesting the [inva lidation or suspension of registration][termination of 
the certificate].  Legal tools were available to in terested parties for the prevention from the use of 
geographical indications constituting an act of unfair competition under Article 10 bis of the Paris 
Convention as set by the Civil Code and the Law "On Protection from Unfair Competition".  [They][Ukrainian law] provide[s] for civil legal, administrative and criminal liability. 
329. Pursuant to Article 16, item 6 of the Law on Ma rks, the exclusive right of a trademark holder 
to prohibit the use by third persons of the register ed mark without the holder's consent did not extend 
to the use of protected qualified indications of orig in.  Protection of a qualified indication of origin 
could not be denied on the grounds that a mark regi stered in Ukraine consisted in or contained a 
geographical indication (Article 8, item 3 of the Law "On Indication of Goods Origin"), but 
registration of a mark would be rejected if the mark  was identical or similar to a "qualified indication 
of origin", including spirits and liquors, and thereby lik ely to lead to confusion (Article 6, item 3 of 
the Law on Marks).  Qualified indications of orig in could only be non-protected elements of marks 
owned by the persons entitled to use such indications.    WT/ACC/SPEC/UKR/5/Rev.3 
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 330. A Member noted that Ukraine's legislation di d not afford the rights to trademark owners 
required by Article 16.1 of the TRIPS Agreement, as the representative of Ukraine had noted that, 
"the exclusive right of a trademark holder to prohibit the use by third persons of the registered mark 
without the holder's consent did not extend to the u se of protected qualified indications of origin", and 
further that, "[p]rotection of a qualified indication of origin could not be denied on the grounds that a mark registered in Ukraine consisted in or containe d a geographical indication (Article 8, item 3 of the 
Law "On Indication of Goods Origin"), but registrati on of a mark would be rejected if the mark was 
identical or similar to a "qualified indication of origin", including spirits and liquors, and thereby 
likely to lead to confusion (Article 6, item 3 of the Law on Marks)."  This would deny the trademark 
owner its rights pursuant to Article 16.1 of the TR IPS Agreement, by forcing the earlier trademark to 
co-exist with a later established GI that would be likely to cause confusion with the earlier trademark, 
or worse yet, would call for an earlier trademark to be invalidated or cancelled due to a later-in-time 
GI. 
331. Asked whether an application for a geographical indication from a foreign country should 
include a government document proving the right to the indication in the country of origin, the 
representative of Ukraine said that pursuant to th e Law "On Protection of Rights to Indications of 
Origin of Goods", an indication related to a geogr aphical location in a foreign state would not be 
granted protection unless the indication was protected in the foreign state concerned, and Ukraine had 
concluded a mutual agreement with the foreign st ate concerning the protection of this particular 
geographical indication.   
332. A Member noted that the Law "On Protection of Rights to Indications of Origin of Goods" 
did not afford national or MFN treatment to fore ign GIs.  The requirement of the conclusion of 
separate bilateral agreements concerning each GI for which protection was sought constituted 
treatment unequal to that afforded to Ukrainian GIs,  which benefited from a system of registration set 
up for their protection in Ukraine.  This was clea rly in violation of Articles 3 and 4 of the TRIPS 
Agreement, as well as Article 2 of the Paris Conventi on.  This Member urged Ukraine to modify its 
relevant legislation and bring it into conformity with WTO rules. 
333. In response, the representative of Ukraine said that the draft Law "On the Protection of Rights 
to Trademarks, Geographic Indications and Trade Na mes" aimed at bringing Ukraine's legislation in 
the area of intellectual property in conformity with international rules.  Pursuant to Article 28, item 7 
of this draft Law, an indication related to a geogr aphical location in a foreign state was not "suitable 
for acquiring rights to the geographical indication if (i) the rights to such a geographical indication were not protected in the said foreign state; and (ii) the laws of the foreign state did not allow WT/ACC/SPEC/UKR/5/Rev.3 
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 protections of rights to geographical indications in Uk raine".  In his opinion, this new text was in full 
compliance with Articles 3 and 4 of the TRIPS Agreement, as well as Article 2 of the Paris 
Convention.] 
(d) Industrial designs  
334. The representative of Ukraine said that industr ial designs were protected under Ukraine's 
Civil Code and the Law "On Protection of Rights to Industrial Designs."  Pursuant to Articles 5 and 6 
of the Law, only new industrial designs, which di d not contradict public or der, humanity or moral 
principles, could be registered.  The term of prot ection for an industrial design was ten years from the 
date of filing of the application.  The term of  protection could be extended, upon request, for a 
maximum of five years. 
335. Applications for registration were checked agains t the requirements of Article 11 of the Law.  
In the event of incompatibility with patentability requi rements, protection could be invalidated in full 
or in part in accordance with Article 25 of the La w.  The industrial design "Tires Protector" had been 
invalidated in October 2003 on such grounds. 
(e) Patents 
336. The representative of Ukraine said that inve ntions representing new products or processes, 
involving an inventive step and capable of industria l application were eligible for patent protection 
under Ukraine's Civil Code and the Law "On Protec tion of Rights to Inven tions and Utility Models" 
No. 3687-XII of 15 December 1993, as amended by the Law "On Amendments to Legal Acts of 
Ukraine with Respect to Legal Protection of  Intellectual Property Rights" No. 850-IV of 
22 May 2003.  Patents could not be issued for invent ions contrary to public order, humanity and moral 
principles; plant varieties and animal breeds; biol ogical methods for breeding plants and animals, 
other than microbiological methods; integrated circuits  of layout designs; and artistic design products.  
The term of protection was 20 years from the filing da te.  Decree No. 298 of the Ministry of Science 
and Education of 13 May 2002 approv ed the terms, conditions and pr ocedures for the extension of 
patents on pharmaceuticals, means of animal protecti on, or means of plant protection for a period of 
protection of up to five years.  Ukraine's legislat ion provided for judicial review of decisions of 
nullification or termination of a patent.  In the even t of violation of a holder's rights, the burden of 
proof rested with the defendant.  In response to a sp ecific question, he confirmed that Article 28 of the 
Law "On Protection of Rights to Inventions and Utility Models", as amended, provided for the 
reversal of the burden of proof for process patents in accordance with the requirements of Article 34 of the TRIPS Agreement.    WT/ACC/SPEC/UKR/5/Rev.3 
 Page 125 
 
 
 337. Compulsory licenses could be delivered by the Cabinet of Ministers for public health or 
environmental safety reasons or for other public inte rests with a view to pr edominantly supplying the 
domestic market or by the court following three y ears of non-use or insufficient use of a patent 
without valid reason or refusal of a patent holder to grant a licence, including in the event where an 
invention presenting different objectives or features  from a patented invention could not be used 
without violating the patent holder's rights.  When granting a compulsory licence, the court or Cabinet 
of Ministers determined the extent of use of the i nvention, the period of effect of the licence, and the 
amount and procedure of payment of royalties to the patent holder so as to ensure adequate 
compensation.  Patent holders retained their right to deliver licenses.  Com pulsory licence holders did 
not have the exclusive right to use an invention, nor  did they have the right to issue sublicenses.  In 
the case of compulsory licenses issued by the Cabi net of Ministers, licenses were granted following 
the filing of a petition to the competent authority, which should specify the motivation for the use of 
the patented invention and include a feasibility stud y describing the conditions of use of the invention 
and the amount of royalties payable to the patent holder.  Petitions were examined by the competent authority and, if admissible, transmitted to the Ca binet of Ministers for decision in accordance with 
Article 30 of the Law "On Protection of Rights to  Inventions and Utility Models".  Licenses were 
nullified when the circumstances under which they had been granted ceased to exist.  Decisions of the 
Cabinet of Ministers could be appealed.  The pr ocedures concerning the filing and examination of 
petitions were described in the Cabinet of Minister s' Resolution No. 8 of 14 January 2004.  Similar 
provisions were contained in the Law "On Protectio n of Rights to Integrated Circuits Design".   
(f) Plant variety protection 
338. The representative of Ukraine said that plant va rieties were protected under the Civil Code 
and the Law "On Protection of Rights to Plants Va rieties" No. 3116-XII of 21 April 1993.  Protection 
was provided for 35 years for arboreal and shrubby cultures and vines, and 30 years for all other plant 
varieties.  On 17 January 2002, the Supreme Rada  had approved the Law "On Amendments to the 
Law of Ukraine on Protection of Rights to Plant Varieties", which revised the wording of the Law.   
339. He added that the draft Law "On Amendments to Certain Laws", which was being discussed 
in the Supreme Rada, provided for Ukraine's ac cession to the 1961 International Convention on 
Protection of New Plants Varieties, as m odified in Geneva on 10 November 1972 and 
23 October 1978.   WT/ACC/SPEC/UKR/5/Rev.3 
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 (g) Layout designs of integrated circuits 
340. The representative of Ukraine said that protection of layout designs of integrated circuits was 
provided under the Civil Code and the Law "On Prot ection of Rights to Integrated Circuits Design" 
No. 621/97 of 5 November 1997.  The term of protect ion was ten years from the date of application or 
date of first commercial exploitation.  The Law in cluded provisions concerning compulsory licensing. 
(h) Requirements on undisclosed information,  including trade secrets and test data 
341. The representative of Ukraine said that Ukraine' s Criminal, Civil, and Commercial Codes, the 
Law "On Information" No. 2657-XII of 2 October 1992, and the Law "On Protection Against Unfair 
Competition" No. 236/96-VR of 7 June 1996 provide d protection for undisclosed information that 
was secret (not generally known or readily ascertain able), had a commercial value because of its 
secrecy, and had been subject to reasonable steps to keep it secret.   
342. Some Members asked how Ukrainian legislation ensured the protection against disclosure of 
undisclosed test or other data submitted by an applicant to a responsible State agency to obtain marketing approval for pharmaceutical  or agricultural chemical products , and how such test and other 
data was protected against unfair commercial use by competitors.  Ukraine was also requested to 
indicate whether a second applicant could rely on or re fer to the original data of the first applicant 
when applying for market authorization for a sim ilar product, and whether Ukraine's legislation set a 
specific term of protection for undisclosed test or other data of the first applicant, and under what 
conditions possible exceptions would apply to such a provision.   
343. The representative of Ukraine replied that Ukrain e's Civil Code protected test data submitted 
to obtain marketing approval for pharmaceutical, ag ricultural, or chemical products utilising a new 
chemical entity in conformity with Article 39.3 of the TRIPS Agreement.  Article 508 of the Code 
provided that the term of validity of intellectual property rights to a commercial secret was limited by 
the period of existence of the entirety of characteristics of commercial secrets (as defined in 
Article 505 of the Code).  Article 507 of the Civ il Code and the Law "On Protection Against Unfair 
Competition" ensured that test and other data w as protected against unfair commercial use.  He 
emphasized that the terms of protection against unfa ir commercial use of test data were not, in his 
view, inconsistent with the provisions of the TRI PS Agreement.  Illegal acquisition of trade secrets, 
the disclosure of trade secrets, and illegal use of trade secrets constituted acts of unfair competition 
which were punishable by fines imposed by the Antimonopoly Committee as well as giving rise to administrative, civil and criminal liability purs uant to the Code on Administrative Offences 
(Article 164-3) and Articles 231 and 232 of the Criminal Code.    WT/ACC/SPEC/UKR/5/Rev.3 
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 344. A Member asked the representative of Ukraine to  confirm [that Ukraine will, in compliance 
with Article 39.3 of the TRIPS Agreement, enact specific legislative provisions, prior to accession, 
that require the pharmaceutical registration authoriti es to provide a period of protection against unfair 
commercial use of at least six years for test data submitted from the time the first marketing 
authorization is granted for a specific product utilizin g a new chemical entity in Ukraine.  During this 
six-year period no person or entity other than the person or entity who submitted such data shall be 
entitled, without the explicit consent of the person or entity who submitted the data, to rely on such 
data in support of an application for product appr oval.  During this period any subsequent applicant 
for marketing approval shall not be granted market au thorization unless he submits his own data to the 
same extent as required from the first applicant fo r obtaining the marketing authorization in Ukraine 
for the particular chemical entity.  Furthermore, Ukraine shall guarantee, during this period, the, 
protection of undisclosed information, including commercial secrets, except where necessary to 
protect the public or unless steps were taken to en sure that the data are protected against unfair 
commercial use.  The Working Party takes note of these commitments.] 
345. [The Representative of Ukraine stated that the requirements regarding the protection of 
undisclosed information, stipulated by the Part 3 of  Article 39 of the TRIPS Agreement, were fulfilled 
by Ukraine in full.  According to Part 1 of Ar ticle 507 of the Civil Code of Ukraine, the State 
authorities were obliged to protect from unfai r commercial use the information, which was a 
commercial secret and the creation of which required considerable efforts, and which was provided to 
them with a view of obtaining the legislatively sti pulated permit for conducting the activity related to 
pharmaceutical, agricultural, chemical products c ontaining the new chemical formulas.  This 
information was also protected by the State aut horities against disclosure in case the disclosure was 
necessary for ensuring the protection of the population, or no measures were taken to protect he 
information from unfair commercial use.  According to Article 506 of the Civil Code of Ukraine, the 
exclusive right to allow the use of commercial secre t and the exclusive right to prevent the unlawful 
disclosure, gathering or use of commercial secret belonged to the person, w ho had legally defined the 
information as constituting a commercial secret, if ot her was not stipulated by the Agreement.  
Article 431 of the Civil Code of Ukraine provided that violation of intellectual property rights, 
including the recognition or non-recognition of right s or encroachment of rights entailed a liability 
established by this Code, other Law or Agreement.  Any legal entity or natu ral person in possession of 
intellectual property rights, shall have their rights prot ected in an administrative or judicial procedure, 
by way of addressing the relevant authorities of the ex ecutive branch or the court.  Such authorities of 
the executive branch of the government were: the St ate Department of Intellectual Property, the Anti-
Monopoly Committee of Ukraine, the Ministry of In ternal Affairs of Ukraine, the State Customs WT/ACC/SPEC/UKR/5/Rev.3 
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 Service of Ukraine, the State Tax Administrati on of Ukraine, the State Committee of Ukraine on 
Technical Regulation and the Consumption Policy.] 
346. The representative of Ukraine confirmed, that Uk raine would, in compliance with Article 39.3 
of the TRIPS Agreement, enact specific legislativ e provisions, prior to accession, that require the 
registration authorities for pharmaceutical and agricult ural products to provide a period of protection 
of at least six years for test data submitted from th e time the first marketing authorization was granted 
for a specific product utilizing a new chemical en tity in Ukraine against unfair commercial use.  
During this six-year period no person or entity othe r than the person or entity who submitted such data 
shall be entitled, without the explicit consent of the person or entity who submitte d the data, to rely on 
such data in support of an application for produc t approval.  During this period, any subsequent 
applicant for marketing approval shall not be gran ted [a market authorization] [such a marketing 
authorization], unless he submits his own [data to the same extent as required from the first applicant] 
[justifications of efficiency, safety and quality of the product for the first applicant] for obtaining the 
marketing authorization in Ukraine for the particul ar chemical entity.  Furthermore, Ukraine shall 
guarantee, during this period, the protection of undisclosed information, including commercial secrets, 
except where necessary to protect the public or unless steps were taken to ensure that the data are 
protected against unfair commercial use.  The Working Party took note of these commitments. 
3. Measures to Control Abuse of Intellectual Property Rights 
347. The representative of Ukraine said that the provisions of the Law "On the Protection from 
Unfair Competition" No. 236/96 of 7 June 1996, th e Law No. 2210-III of 11 January 2001, as well as  
Chapter 75 (book 5) of the Civil Code on "Disposal  of intellectual property rights", established the 
legal basis for the protection of entrepreneurs and consumers from unfair competition involving the 
illicit use of industrial property objects.  This legisla tion also regulated legal re lations with regard to 
the coordination of activities concerning intell ectual property rights.  The Antimonopoly Committee 
was in charge of implementing this legislati on.  The methods used by the Committee included 
prevention, detection and termination of anti- competitive (monopolistic) behaviour in the area of 
intellectual property.   
4. Enforcement (a)  General 
348. The representative of Ukraine said that the most  wide-spread offences of intellectual property 
rights were the manufacturing and distribution of  counterfeit products and copies of audiovisual  WT/ACC/SPEC/UKR/5/Rev.3 
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 works and phonograms; the duplication and distribu tion of unlicensed computer software; and the 
manufacturing, exportation and importation of discs for laser-readable systems.  Various measures 
had been undertaken over the past few years to re inforce the fight against violation of intellectual 
property rights.  The Law "On C opyright and Related Rights" had been amended in July 2001 to 
include an exhaustive list of acts constituting infring ements of copyright and related rights as well as 
detailed civil remedies, providing the right holders  more effective protection of their rights.  
Moreover, the Cabinet of Ministers had issued 12 R esolutions to reinforce the protection of copyright 
and related rights and fight against piracy (det ailed in document WT/ACC/UKR/118, pages 117-119). 
349. In addition, Ukraine had signed a joint pr ogramme of action "On Combating Illegal 
Production of Optical Carriers of Information" with the United States in May 2000 and a joint Agreement "On Cooperation in the Field of Assigning  SID Codes" involving the State Department of 
Intellectual Property, the International Federa tion of Phonogram Industry (IFPI), and Philips 
International B.V.  In 2002, the Cabinet of Mi nisters had approved a Concept for Legitimizing 
Software and Combating Illicit Use of Software an d a new mechanism had been introduced to better 
monitor the transfer of goods across Ukraine's borde rs.  A Law "On Specifics of State Regulation of 
the Activities of Business Entities Associated with Production, Export, and Import of Discs for Laser-
Readable Systems" had also been adopted to address th e problem of piracy of copyright.  In addition, 
the Supreme Rada had adopted on 6 July 2005 the Law No. 2734-IV "On Amending Some Laws of 
Ukraine" (on harmonization of the legislation with  the requirements of the multilateral Agreement on 
Trade-Related Aspects of Intellectual Property Right s).  Under this Law, the production, exportation 
and importation of laser discs was subject to special licensing.  The amendments would introduce licensing for each consignment of imported or exported discs, as well as licensing for the production, export and import of matrices for the manufacturing of discs.  Finally, steps had been taken to improve the coordination of agencies involved in the fight against the illegal production and 
distribution of audio and audiovisual products .  A coordination programme had been adopted 
in May 2003.  Its implementation was supervised by a Coordination Council headed by the Chair of the State Department for Intellectual Property.   
350. Controls over intellectual property rights had b een reinforced during 2001-2004.  In 2002, the 
Ministry of Internal Affairs had conducted over 12,000 inspections of commercial entities operating 
in the area of intellectual property; 4,000 violati ons of intellectual property rights were uncovered, 
and the value of seized counterfeited products amou nted to UAH  7 million (US$ 1.3 million).  Over 
the period 2001-2003, Ukrainian c ourts had processed 465 intellectual property infringement cases.  
In several instances, the cases had resulted in impris onment, fines, the payment of damages, as well as 
the confiscation of equipment.  Notwithstanding the application of any other penalties, confiscation of WT/ACC/SPEC/UKR/5/Rev.3 
Page 130  
 
 equipment was always imposed as a sanction in th e case of production of pirated products.  He added 
that in 2004 alone, 218 cases had been initiated relati ng to the enforcement of intellectual property 
rights.  Most cases had involved invalidation of tr ademarks and service marks certificates on grounds 
of inconsistencies of the registered marks with th e requirements for granting legal protection.  As for 
audiovisual piracy, he said that the increase in the number of hologram marks issued (5 million more 
than in 2003) testified to the gradual increase in  the share of licensed audio/video production in 
Ukraine.  The Ministry of Internal Affairs c ontinually undertook measures aimed at preventing and 
uncovering criminal activities related to intellectua l property rights infringement.  Infringers were 
tried in the courts (183 persons convicted in 2004) and could also be subject to administrative 
sanctions.  Illegal "underground" production facilities specializing in the production of counterfeit 
goods (in particular involving well-known trademarks) were being shut down. 
351. A Member noted that effective control of the bo rder with the Russian Federation appeared to 
be a problem, the border checkpoints being easy to ci rcumvent, even for heavy trucks.  This Member 
asked Ukraine to inform the Working Party of any measures taken or planned to address this problem. 
352. The representative of Ukraine replied that e ffective border control was complicated as the 
border remained non-demarcated.  The Cabinet of Ministers had approved an anti-smuggling 
programme for 2002-2005, and Ukraine was implem enting a comprehensive program to coordinate 
the actions of its law enforcement agencies and control authorities to combat illicit manufacturing, distribution and sale of audio and video products , compact discs and other Articles covered by 
intellectual property rights.  In addition, the Border  Guard units had been reinforced, nine new border 
checkpoints had been opened in 2003, and an additio nal nine new checkpoints would be established in 
2004.  Impediments were being installed to make it increasingly difficult for motor vehicles to circumvent the border checkpoints.   
(b) Civil judicial procedures and remedies 
353. The representative of Ukraine said that provisions  on civil judicial procedures and remedies 
were included in Ukraine's Civil Procedural Code , the Economic (Commercial) Procedural Code, the 
Criminal Code, the Criminal Procedural Code, the Code on Administrative Offences, and the Law 
"On Protection Against Unfair Competiti on" No. 236/96-VR of 7 June 1996.   
354. Asked how damages were calculated and whethe r pre-established damages were available, 
the representative of Ukraine said that, according to the provisions of procedural laws, each party was 
required to provide evidence of the circumstance s cited in corroboration of his/her claims and 
objections.  Existing legislation did not determine any methodology for calculating damages caused  WT/ACC/SPEC/UKR/5/Rev.3 
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 by violations of intellectual property rights.  Thus, the person whose rights had been infringed upon 
carried the burden of proving the amount of dama ge actually suffered, i.e. the losses suffered in 
consequence of the violation of his/her rights; ex penses incurred or due for the restoration of the 
infringed rights, and the potential income the person  could have gained but for the infringement of 
his/her rights.   
355. He added that that pursuant to Order No. 19 of  the High Economic Court of 26 July 2001, the 
boards instituted in economic courts were charged with judging cases, in  particular, related to (i) the 
invalidation of legal protection doc uments; (ii) the early termination of validity of legal protection 
documents; (iii) the determination of true owners of legal protec tion documents; (iv) the conclusion 
and execution of licensing agreemen ts; (v) infringements of the property rights of owners of legal 
protection documents; (vi) the granting of compulsory  licenses; and (vii) the right of prior use.  The 
economic courts also passed judgments on other cases related to the protection of rights provided by 
intellectual property laws.  In cases pertaining to in tellectual property where the applicants' claims 
were upheld in full or in part, the decisions adopt ed by the economic courts could administer the 
payment of moral (non-property) damages and damage s for incurred losses; th e recovery of income 
gained by the offender as a result of the comm itted infringement; compensation instead of damages 
for incurred losses or the recovery of income; impose a fine; prohibit the importation of certain goods into Ukraine or the exit of such goods; issue injunctions obliging the culprits to discontinue the 
violation of rights and/or obliging the culprit to disclose information on the committed offence in the 
mass media; and withdraw or seize all goods determ ined to have been manufactured with rights 
infringements. 
356. Specialized court chambers of the High Economic Court and of the economic  courts of appeal 
had been in operation since 1 March 2003.  The sp ecialized chambers were charged with judging 
cases related to economic disputes pertaining to the protection of rights to objects of intellectual 
property.  In addition, appropriate specialization of  judges had been introduced in the local economic 
courts.  He added that current Ukrainian legislati on did not lay down any procedure for the destruction 
of counterfeit goods.  The execution of a court orde r to destroy counterfeit goods was assigned to the 
State Executors' Service.   
(c) Provisional measures 
357. The representative of Ukraine said that the Civil Code (Article 432), the Civil Procedure Code 
(Chapter 4-A), and the Commercia l Code included provisions enabli ng the application of provisional 
measures to prevent an infringement and preserve  relevant evidence.  Applicable provisional WT/ACC/SPEC/UKR/5/Rev.3 
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 measures could include inspection of the premises  where infringing activities were believed to be 
taking place, and seizure of assets.   
358. In response to specific questions, he added that  provisional measures could be ordered in civil 
cases.  The Law "On Introducing Amendments to Ce rtain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" of 22 May 2003  had introduced appropria te amendments to the 
Code of Civil Proceedings.  According to Article  62¹ of the Code, a person having good reasons to 
suspect that his/her rights were being infringed upon or that a real threat of such infringement existed, 
was granted the right to submit to the court a request  for adequate preventive measures to be taken.  
Such preventive measures might include inspection of  premises where activities related to such rights 
infringement were taking place, and the attachment of property in possession of the person in regard 
to whom the preventive measures were being taken (A rticle 62²).  The applicant's request for such 
preventive measures could be secured by a pledge, the amount of which was determined by the court.  
The court administered the performance of preventi ve measures.  Following the filing of a claim by 
the applicant, the preventive me asures served as means for securing evidence or as means for securing 
the claim (Article 62³).   
359. Provisional measures could be requested prior to  an action being filed for a determination on 
the merits of the claim.  According to Article 62¹ of the Code of Civil Proceedings, a person having good reasons to believe that his/her rights had been infringed upon, or that a real threat of such 
infringement existed, was granted the right to s ubmit to the court a request for the performance of 
preventive measures prior to the filin g of a formal claim in court. 
360. The representative of Ukraine confirmed that, in order to ensure that evidence of intellectual 
property rights could be preserved, Ukraine would establish a judicial procedure whereby, even before 
the commencement of proceedings on the merits of  a case on intellectual property rights infringement, 
the competent judicial authorities might, on application by a party who had presented reasonably available evidence to support his/her claims that his/her intellectual property right had been infringed 
or was about to be infringed, [order] [pass ru lings ordering] prompt and effective provisional 
measures to preserve relevant evidence in respect of  the alleged infringement, subject to the protection 
of confidential information.  
361. Such measures [would include the detailed descripti on, with or without the taking of samples, 
or the physical seizure of the infringing goods , and, in appropriate cases, the materials and 
implements used in the production and/or dist ribution of these goods and the documents relating 
thereto] [shall include discovery and examination of written and material evidence, examination by 
the court of evidence immediately at the place of lo cation thereof, examination of premises, in which  WT/ACC/SPEC/UKR/5/Rev.3 
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 actions relating to infringements took place, seizure of property owned by a person, against whom the 
provisional measures had been taken, and held by such person or other persons].  Those measures 
shall be taken, if necessary without the other party having been heard, in particular where any delay 
was likely to cause irreparable harm to the right hol der or where there was a demonstrable risk of 
evidence being destroyed. 
362. In establishing such procedure, Ukraine woul d preserve the rights of the defendant by 
ensuring that (i) where [measures to preserve evidence were adopt ed] [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 af ter the [notification of] [furnishing of the rulings 
on] the measures, whether the measures shall be m odified, revoked or confirmed; (ii) [measures to 
preserve evidence might be] [in passing the ruling on measures to preserve evidence the court might 
require that it be] subject to the lodging by the applicant of adequate security or an equivalent 
assurance intended to ensure compensation for a ny prejudice suffered 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 which might be claimed, if the applicant 
did not institute[, within a reasonable period,] proc eedings leading to a decision on the merits of the 
case before the competent judicial authority[, the pe riod to be determined by the judicial authority 
ordering the measures where the law of a Member State so permits or, in the absence of such 
determination, within a period not exceeding 20 work ing days or 31 calendar days, whichever is the 
longer] [within 10 working days from the date on which the ruling ordering measures to preserve 
evidence was passed]; and (iv) wh ere the measures to preserve evidence were revoked, or where 
they lapsed due to any act or omission by the appli cant, or where it was subsequently found that there 
had been no infringement or threat of infringement  of an intellectual property right, the judicial 
authorities shall have the authority to order the a pplicant, upon request of the defendant, to provide 
the defendant appropriate compensation for any injury caused by those measures.   
363. The representative of Ukraine confirmed that Ukraine would establish a judicial procedure 
that would allow right holders to obtain [provisiona l and precautionary] [preventive] measures in case 
of allegation of intellectual property right infringement.  In particular, (i) Ukraine shall ensure that the 
judicial authorities might, at the request of the app licant [(a)  issue against the alleged infringer an 
interlocutory injunction intended to prevent any i mminent infringement of an intellectual property 
right, or to forbid, on a provisional basis and subject, where appropriate, to a recurring penalty payment, the continuation of the alleged infringement s of that right, or to make such continuation WT/ACC/SPEC/UKR/5/Rev.3 
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 subject to the lodging of guarantees intended to en sure the compensation of the right holder; an 
interlocutory injunction may also be issued, under th e same conditions, against an intermediary whose 
services are being used by a third party to infringe an intellectual property ri ght; injunctions against 
intermediaries whose services are used by a third party to infringe a copyright or a related right] 
[(а) take measures to secure a clai m through seizure of property or funds owned by the defendant and 
held by such defendant or other persons; to prohibi t to take certain actions; prohibit other persons to 
make payments or transfer property to the defenda nt; suspend the sale of the seized property, if a 
claim is filed with respect to the right of ownershi p 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 part icular to infringe a copyright or a related right]. 
(b) [order] [pass a ruling ordering] the seizure or delivery up of the goods suspected of infringing an 
intellectual property right so as to prevent their en try into or movement within the channels of 
commerce; (ii) In the case of an infringement commi tted on a commercial scale, Ukraine shall ensure 
that, if the injured party demonstrated circumstanc es likely to endanger the recovery of damages, the 
judicial authorities might [order] [pass a ruling orde ring] the [precautionary] [preventive] seizure of 
the movable and immovable property of the alleged infringer, including the blocking of his/her bank 
accounts and other assets.  To that end, the co mpetent authorities might [order] [pass a ruling 
ordering] the communication of bank, financial or commercial documents, or appropriate access to the 
relevant information; (iii) The judicial authorities sh all, in respect of the measures referred to under (i) 
and (ii), have the authority to require the appli cant to provide any reasonably available evidence in 
order to satisfy themselves with a sufficient degree of  certainty that the applicant was the right holder 
and that the applicant’s right was being infring ed, or that such infringement was imminent; 
(iv) Ukraine shall ensure that the [provisional]  [preventive] measures referred to under (i) and 
(ii) might, in appropriate cases, be taken without the defendant having been heard, in particular where 
any delay would cause irreparable harm to the right  holder; and (v) In establishing such procedures, 
Ukraine would preserve the rights of the defendant by ensuring that  (a) In the event of [provisional] 
[preventive] measures taken without  the defendant being heard, the parties shall be so informed 
without delay after the execution of the measures at th e 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 
[provisional] [preventive] measures, referred to unde r (i) and (ii) were revoked or otherwise ceased to 
have effect, upon request of the defendant, if the applicant did not institute[, within a reasonable  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 135 
 
 
 period,] proceedings leading to a decision on the merits of the case before the competent judicial 
authority[, the period to be determined by the ju dicial authority ordering the measures where the law 
of a Member State so permits or, in the absence of  such determination, within a period not exceeding 
20 working days or 31 calendar days, whichever is the longer] [within 10 working days from the date 
on which the ruling ordering the measures to preser ve evidence was passed].  (c) [the competent 
judicial authorities might make the provisional measures referred to under (i) and (ii)] [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 a pplicant of adequate secur ity or an equivalent 
assurance intended to ensure compensation for an y prejudice suffered by the defendant as provided 
for in the following paragraph. (d) where the [pr ovisional] [preventive] measures were revoked or 
where they lapsed due to any act or omission by the applicant, or where it was subsequently found 
that there had been no infringement or threat of infringement of an intellectual property right, the judicial authorities shall have the authority to orde r the applicant, upon request of the defendant, to 
provide the defendant appropriate [compensati on for any injury caused by those measures]. 
(d) Administrative procedures and remedies 
364. The representative of Ukraine said that administrative procedures and remedies were provided 
for under the Civil Procedural Code, the Economic (C ommercial) Procedural Code and the Criminal 
Procedural Code, the Code on Administrative Offe nces, and the Law "On Protection Against Unfair 
Competition" No. 236/96-VR of 7 June 1996.  Authorities responsible for the administrative 
protection of intellectual property rights included th e State Department for Intellectual Property, the 
Antimonopoly Committee, the Ministry of Internal Affairs, the Secur ity Service, the State Customs 
Service, the State Tax Administration, and th e State Committee for Technical Regulation and 
Consumer Policy.  Ukraine's legislation provided for the possibility to appeal administrative decisions 
related to intellectual property rights to the Appellate Chamber of the State Department for 
Intellectual Property.   
365. Asked to explain when the administrative procedures and legal remedies provided under the 
Administrative Infringement Code would be applicable , rather than the civil judicial procedures and 
remedies under the newly adopted Civil Code, the representative of Ukraine said that administrative 
procedures were applied in instances provided for in  Articles 51-2, 164-3, 164-9, 164-13 of the Code 
of Administrative Offences – i.e. in cases of inte llectual property rights infringement; actions resulting 
in unfair competition; illegal distribution of copi es of audiovisual works, phonograms, videograms, 
software applications and databases; and violations  of the laws governing the production, exportation 
and importation of laser-readable discs, or the ex portation and importation of equipment and raw WT/ACC/SPEC/UKR/5/Rev.3 
Page 136  
 
 materials used for their production.  Administrative sanctions for offences listed in this Code were 
applicable if these offences did not, by their natu re, entail criminal procedures.  The rights were 
protected by imposing administrative sanctions (sei zure, correctional work, administrative arrest) or 
by imposing administrative penalties provided for in Article 24 of the Code of Administrative 
Offences.   
366. Since 2001, administrative sanctions had been  imposed on some 6,000 persons, while 4,000 
had become subject to such sanctions in 2004 alone.  In 2004, State inspectors, together with units of 
the Ministry of Internal Affairs, had carried out 659 joint inspections of economic entities active in the 
area of intellectual property.  As a result, 397 ad ministrative protocols had been filed, counterfeit 
products valued at more than UAH 46 million ha d been confiscated, and 58 criminal cases on 
infringement of copyright and related rights had been initiated.  For the first six months of 2005, some 
379 inspections of business entities had been carried out.  As a result, 237 reports on administrative 
offences had been drawn up, 133 injunctions had b een issued and counterfeit goods to the value of 
UAH 2,641,522 had been seized.  On 10 August 2005,  the State Department for Intellectual Property 
Rights had suspended the operations and sealed the equipment of "CD MASTER", an enterprise 
producing laser-readable discs in violation of Ukrainian law. 
(e) Special border measures 
367. The representative of Ukraine said that customs authorities were authorized, at the request of 
a rights holder, to suspend the release of goods su spected of containing a counterfeit trademark or 
infringing on copyright.  Such measures were provi ded for in Ukraine's Customs Code (Articles 255 
to 258 and 345) and the Cabinet of Ministers' Resolution "On the Procedure on Registration and 
Transfer Across Ukraine's Border of Goods Cont aining Intellectual Property Objects" No. 412 of 
28 April 2001.   
368. Responding to specific questions, he indicated that the State Customs Service had seized 
34,411 compact discs for laser-readab le systems and 13,622 units of other audiovisual works in 2003, 
and an additional 28,832 compact discs and 270 audio and video cassettes during the first five months 
of 2004.  Paragraph 25 of the Pr ocedures approved by the Cabinet of Ministers' Resolution No. 412 of 
28 April 2001 gave a customs body the right to suspend the customs clearance of goods containing 
intellectual property objects, if such goods had been  entered in a register maintained by the State 
Customs Service (as per an application from a rights holder).  As of 1 June 2004, the customs bodies had suspended the clearance procedures for goods su spected of being counterfeit in 19 instances.    WT/ACC/SPEC/UKR/5/Rev.3 
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 369. The register of goods containing intellectual property objects maintained by the State 
Customs Service pursuant to paragraph 6 of the Decree "On the Regulations for the Procedure of 
Registration and Transportation of Goods subject to Intellectual Property Rights across the Customs 
Border of Ukraine" comprised 67 goods (products) rights held by Ukrainian and foreign producers as 
per 1 June 2004.  The right owner or his representa tive applied to the central administration of the 
State Customs Service to have a good containing inte llectual property objects entered in the register.  
The register was maintained in el ectronic form using specially developed software for the integrated 
computerized information system of the State Cu stoms Service, and satellite communications allowed 
the customs bodies to retrieve information on goods  entered in the register as from the date of 
registration.  Access to the tool was limited and reserved for specially authorized officials of the 
customs bodies.  The fees for registration of goods  containing intellectual property objects with the 
State Customs Service were stipulated in the R esolution of the Cabinet of Ministers No. 413 of 
28 April 2001.  The fee for one-year registration amounted to US$ 400 for the first good containing an intellectual property object, and US$ 200 for each a dditional good containing the same intellectual 
property object.  Six-month registration amounted to US$ 200 for the first good containing an 
intellectual property object, and US$ 100 for each a dditional good containing the same intellectual 
property object.  The registration could be extended for six months or one year at a cost of US$ 100.  
The fees were payable in hryvnia at the rate of ex change established by the National Bank on the date 
of payment.   
370. Concerning the amount charged for filing an app lication to suspend the release of goods, he 
said that the State Customs Service required a lett er of guarantee (guarantee obligation) without 
indication of the amount of guarantee.  A deposition of cash pledge or guarantee was not required.  
The guarantee served to compensate for the costs of  storing goods whose customs clearance had been 
suspended.  The storage fees for goods at customs warehouses had been fixed in the Resolution of the 
Cabinet of Ministers No. 65 of 27 January 1997.   
371. All suspensions of customs clearance procedur es had so far been undertaken by the customs 
bodies on the basis of Paragraph 25 of the Procedures, i.e. in respect of goods suspected of being counterfeit.  Information regarding the quantiti es and categories of goods subject to suspended 
customs clearance was classified.  He stressed that the custom s bodies did not seize the goods but 
simply suspended the customs clearance procedures.  According to Ukrainian law, only courts could 
decree the seizure of goods, in which case the matter would be handed over to the State Enforcement 
(Execution) Service subordinated to the Ministry of  Justice.  The customs bodies had not received any 
court decisions on the seizure of counterfeit goods as of 1 July 2003.  The customs bodies did not 
adopt decisions on the merit of cases, all such decisions were taken solely by the courts. WT/ACC/SPEC/UKR/5/Rev.3 
Page 138  
 
 372. [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] [consider a matter of reducing] the fees 
charged from right-holders to lodge applications to  a level that shall not unreasonably deter recourse 
to these procedures.  The representative of Uk raine 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, includin g if justified act expeditiously on the basis of 
complaints lodged by right-holders against well identif ied [factories] [enterpris es] dedicated largely or 
exclusively to the production of pirated [digital medi a] [discs for laser-readable systems] and, if such 
allegations are proven correct, ensure that such  protection is permanently stopped and that the 
infringers are punished.  The Working Party took note of these commitments.] 
(f) Criminal procedures 
373. The representative of Ukraine sai d that the Criminal Code provided for criminal liability for 
infringement of copyright, trademarks, qualified indi cations of origin, industrial designs, patents, 
plant variety, and layout designs of integrated circuits (Articles 176, 177 and 229); unlawful use or 
disclosure of information constituting a commercia l secret (Articles 231 and 232); violation of 
provisions governing the production, exportation an d importation of discs for laser reading systems 
and the exportation/importation of materials for their production (Article 203-1); and unlawful 
production, counterfeiting or distribution of contro l stamps for copies of audiovisual works and 
phonograms, computer programs and databases (Ar ticle 216).  Criminal infringement cases were 
punishable with fines, correctional works or imprisonm ent.  In the event of violation of intellectual 
property legislation conc erning laser discs, penalties included fines varying from US$ 10,000 to 
US$ 15,000 and imprisonment for up to five years pursuant to the Law "On Specifics of State Regulation of the Activities of Business Entities As sociated with Production, Export and Import of 
Discs for Laser Reading Systems".  Fines were doubled for second offences.   
374. Article 176 of the Criminal Code, as amended, made illegal use of an intellectual property  
right object, the appropriation of authorship or  any other intentional violation punishable by 
imprisonment, correctional labour or a fine, prov ided the actions caused "significant material 
damage". The amendment defined significant material  damage as a value equal to or higher than two 
hundred minimum untaxed personal incomes (curre ntly UAH 17x200=UAH 3,400).  In criminal cases 
of this nature, courts would normally order the destruction of counterfeit goods, as well as the 
implements and raw materials used in the manufacture of such goods.  He also noted that the Law "On Introducing Amendments to Certain Legisl ative Acts of Ukraine on Legal Protection of  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 139 
 
 
 Intellectual Property" had introduced  amendments to the Criminal Code which increased the sanctions 
applicable to offenders.  Thus, violations of copy right and related rights inflicting large-scale material 
damage were currently punishable by a fine  (200 to 1,000 tax-free minimum untaxed personal 
incomes, i.e. approximately US$ 640 to US$ 3,000) , corrective labour, or imprisonment of up to two 
years as well as the confiscation of all counterfe it goods and implements and raw materials used in 
manufacture of such goods.  Penalties were increased  for repeat offences, offences committed by a 
group of persons, or offences causing particularly significant damage, i.e. a fine amounting to 2,000 
tax-free minimum personal incomes (approximately  US$ 6,400), and five-year imprisonment (or 
corrective labour).  Appropriate penalties were also  being envisaged for infringements of rights to 
objects of industrial property (inventions, utility models, industrial pattern s, integral circuit 
topographies, trademarks, indications of the origin of goods).   
375. The representative of Ukraine also noted that in  2003-2004, units of the Ministry of Internal 
Affairs had uncovered 748 offences re lated to intellectual property right  violations.  In 2004, some 
850,000 counterfeit products (valued at UAH 13.9 million) had been seized while 140 "underground" 
production facilities involved in the manufacturing of  various counterfeit pr oducts had been shut 
down.  Criminal charges had been filed in 185 cases,  representing 80.7% of all investigations.  While 
in 2002 only 11 persons had been sentenced by the c ourts, in 2003 this figure had risen to 30, and in 
2004 some 42 persons had been sentenced on char ges relating to intellectual property rights 
infringement.  
376. [The representative of Ukraine stated that Ukraine would apply the provisions of the 
Agreement on Trade-Related Aspects of Intellectual Property Rights no later than the date of its 
accession to the WTO, without recourse to any transi tional periods.  The Working Party took note of 
this commitment.] 
- Policies affecting trade in services 
377. The representative of Ukraine submitted information on services in documents 
WT/ACC/UKR/13, WT/ACC/UKR/19, WT/ACC/UKR/24, WT/ACC/UKR/36 and WT/ACC/UKR/37 and Rev.1.  Information on ser vices legislation was provided in documents 
WT/ACC/UKR/81 and Rev.1, WT/ACC/UKR/87 and Rev. 1, WT/ACC/UKR/93 and Revisions 1 to 4, 
and WT/ACC/UKR/111 and Add.1, Rev.1.  He a dded that a number of draft laws amending 
legislation on insurance, banking activities, auditing,  legal services, televisi on and radio broadcasting, 
and information agencies had been or would soon be  submitted to the Supreme Rada for examination.  
A list of services-related activities subject to ac tivity licensing is presented in Table 8(c).   WT/ACC/SPEC/UKR/5/Rev.3 
Page 140  
 
 378. The banking sector was regulated by the Law "On Banks and Banking" No. 2121-III of 
7 December 2000, as amended.  The Law set identical  levels of authorized funds for domestic and 
foreign equity banks.  Amendments to the Law, wh ich would allow foreign banks to set up branches 
in Ukraine, had been drafted and submitted to th e Supreme Rada (draft Law No. 7274) which had 
passed its first reading on 6 July 2005.  The second r eading was scheduled to take place in the Fall of 
2005.   
379. The insurance sector was regulated by the Law "On Insurance" No. 85/96 of 7 March 1996, as 
amended.  The registration and licensing of insuran ce activity was regulated by Article 38 of the Law 
"On Insurance" and was effected by Derzhfinposlug in accordance with the provisions of Article 34 of 
the Law "On Financial Services and State Regulati on of Financial Services Markets" (2664-14) and 
the requirements of paragraph 8 of Clause 4 of the Bylaw "On State Commission for Regulation of 
Financial Services Markets of Ukraine" approved by Presidential Decree No. 292 (292/2003) of 4 
April 2003.  The procedure and the rules for mandatory insurance would be established by the Cabinet of Ministers.   
380. As regards professional services, Ukraine's legisl ation did not include any restrictions, except 
for the provision of legal and auditing services, which were subject to nationality requirements.  
However, the Law "On Auditing" ha d been amended to remove the nationality requirement (the Law 
"On Amending the Law of Ukraine 'On Auditing'" had been signed into force on 26 July 2005).  A draft Law "On Bar" (registration No. 7051 of 4 February 2005), which would also remove the 
nationality requirement, had been submitted to th e Supreme Rada.  Responding to a Member who 
enquired about the nationality restriction in legal services in the event of criminal cases and whether 
qualification requirements for criminal lawyers were different from the requirements for other 
lawyers, the representative of Ukraine said that am endments to Article 44 of the Criminal Procedure 
Code of Ukraine had been adopted on 21 June 20 01 (Law No. 2533-III) to eliminate the obligation for 
criminally prosecuted persons to be re presented only by a Ukrainian attorney. 
381. Access to Ukraine's transportation services had been broadened and there were no limitations 
on foreign equity participation.  As for telecommunication services, the Law "On Specifics of Privatization of Open Joint Stock Company UKRTETCOM" No. 1869-III of 13 July 2000 had 
abolished the 49 per cent limitation on foreign ownership in the telecommunications sector.  
No further changes in the limitations on foreign equity  participation were foreseen in this sector.  The 
Law "On Telecommunications" No. 1280-IV of 18 November 2003 provide d the general legal 
framework for telecommunications, defined the power s of the State in managing and regulating the 
activity, as well as the rights, obligations, and lia bility principles for physical persons and legal  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 141 
 
 
 entities taking part in the activities or making use of telecommunication services; established the 
licensing procedure for telecommunications, and defi ned the activities subject to such licensing.  
One of the key provisions of the Law was the allo cation of regulation and ma nagement functions, and 
the establishment of the National Commission for Matters of Communication Regulation (NCCR).   
382. Television and radio broadcasting was regulated by the Law No. 3759-XII of 
21 December 1993.  The Supreme Rada was curre ntly considering a new draft law on introducing 
amendments to Article 13 of the Law "On Televisi on and Radio Broadcasting" regarding an increase 
in the share of foreign capital in the charter f unds of television and radi o broadcasting companies 
from 30 to 35 per cent.   
383. Legislative changes had been introduced with regard to information agencies.  The Law 
"On Introducing Amendments to the Law of Ukra ine "On Information Agencies"" No. 1379-IV of 
11 December 2003 had increased the permitted shar e of foreign capital in the charter funds of 
information agencies from 30 to 35 per cent.  No furt her changes in the limitations on foreign equity 
participation were foreseen in this sector. 
384. Some Members requested information on the in dependence of the regulatory authorities from 
services suppliers.  The representative of Ukraine said that bank regulation and supervision was 
entrusted to the National Bank.  The Bank was re sponsible before the President and the Supreme 
Rada.  The National Bank was not accountable to other banks' liabilities and was therefore 
independent from banking services suppliers.  A National Committee for Communication Regulation 
(NCCR) had been established pursuant to the Law "On Telecommunications" No. 1280-IV of 
18 November 2003 and had become the regulating authority in the area of telecommunications.  The competence of the NCCR included matters related to licensing and registration of telecommunication services suppliers, tariff regulation and organi zational and legal suppor t to general access 
telecommunication services.  The NCCR's powers had been exercised by the State Committee for 
Communications and Informatization until 1 January 2005.  The NCCR reported to the Cabinet of 
Ministers and was independent from the telecommunication services suppliers.  
385. As for transportation, the regulatory authority was the Ministry of Transport and 
Communications as provided for in Decree No. 304/2002 of 27 March 2002.  The Ministry acted as a 
coordinating body within the system of central ex ecutive authorities administering and implementing 
State policies in the area of transportation and u se of air space, and provided navigational and 
hydrographical backup to seafaring.  The Ministry issued activity licences where provided for by law.  The regulatory activities of the Ministry were financed exclusively from the State budget and did not WT/ACC/SPEC/UKR/5/Rev.3 
Page 142  
 
 depend on sponsorship or donations.  The Ministry  was therefore independent from the services 
suppliers.   
386. A Member requested Ukraine to guarantee the tr ansparency of its licensing requirements and 
procedures, qualification requirements and procedures, as well as other authorization requirements, in 
particular with respect to obtaining, extending, renewing, denying and terminating licences and other 
approvals required to provide services in Ukraine's ma rket and the appeals of such actions.  Ukraine's 
licensing procedures and conditions should not in th emselves act as a barrier to market access and 
should not be more trade restrictive than necessary.  Ukraine should publish (i) a list of authorities 
responsible for authorizing, approving or regula ting the service sectors in which Ukraine was making 
specific commitments and (ii) Ukraine's licensing procedures and conditions.  Ukraine should ensure 
that these procedures and conditions were pre-establishe d, publicly available, and based on objective 
criteria; identified the activities, terms and conditio ns; included all critical information for the valid 
completion of applications; included the relevant timeframe and critical deadlines (at least indicative 
ones); and identified the competent authority. 
387. In reply, the representative of Ukraine said that  the Law "On Licensing of Certain Types of 
Economic Activity" No. 1775-III of 1 June 2000, whic h applied to all economic entities, determined 
the types of economic activity subject to li censing and the licensing procedure, established 
governmental supervision, and stipulated the lia bility of economic entities and licensing bodies in 
case of violation of Ukraine's licensing legislation.  His Government's policy in the area of licensing 
was based on the principle of securing equal rights a nd the lawful interests of all economic entities; 
the protection of rights, lawful interests, lives and h ealth of individuals, protection of the environment, 
and ensuring the State's security; the establishmen t of a uniform procedure for the licensing of 
economic activity in Ukraine; and the establishmen t of a single list of types of economic activity 
subject to licensing.  Article 3.2 of the Law stated  that licensing could not be used to limit economic 
competition.  The licence was a uniform document, wh ich allowed the conduct of a certain type of 
economic activity which, in accordance with legislati on, was subject to a limitation.  Ukraine's policy 
with respect to licensing was carried out by the Cabi net of Ministers, specifically authorized licensing 
bodies, by the Cabinet of Ministers through specified bodies of the executive branch of government, 
and by local councils' executive bodies specifically authorized to licence certain types of economic 
activity.  As required by Law, the list of institu tions responsible for the issuing of licenses was 
published in the Government's press.   
388. The Law guaranteed the transparency of licensing requirements and procedures, qualification 
requirements and procedures, and other procedures, in particular, with regard to the receipt, renewal,  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 143 
 
 
 re-receipt, refusal and suspension of licenses and ot her authorizations needed to render services in 
Ukraine's market, and the procedures for challengi ng these actions.  Ukraine's licensing procedures 
and conditions were not in themselves barriers to ma rket access or more restri ctive than necessary to 
achieve their objectives.  He stressed that the li censing procedures and conditions were established in 
advance, available to the public and based on object ive criteria; determined the activity, time periods 
and conditions; included all essential information requi red to complete the applications; stipulated 
appropriate time frames and deadlines (at least indica tive ones); and determined the competent bodies.   
389. Responding to specific requests of a Member, th e representative of Ukraine confirmed that 
for the services included in the Ukraine's Sche dule of Specific Commitments Ukraine would 
guarantee the fulfilment of licensing procedures and conditions specified by appropriate legislative 
acts, in particular that (i) Ukraine's licensing pr ocedures and conditions would be published prior to 
becoming effective; (ii) Ukraine would specify reasonable time frames for the review and decision by 
all relevant authorities in Ukraine's licensing proced ures and conditions; (iii) applicants would be able 
to request licensing without individual invitation; (i v) any fees charged, which were not deemed to 
include fees determined through auction or a te ndering process, would be commensurate with the 
administrative cost of processing an application; (v ) the competent authorities of Ukraine would, after 
the receipt of an application, inform the applican t whether the application was considered complete 
under Ukraine's domestic laws and regulations a nd in the case of incomplete applications, would 
identify the additional information required to comple te the application and provide an opportunity to 
rectify deficiencies; (vi) decisions would be taken pr omptly on all applications; (vii) if an application 
was terminated or denied, the applicant would be in formed in writing and without delay of the reasons 
for such action.  The applicant would have the pos sibility to resubmit, at his/her discretion, a new 
application addressing the reasons for termination or denial; and (viii) in case examinations were held 
for the licensing of professionals, such examinations  would be scheduled at reasonable intervals. 
390. The representative of Ukraine confirmed that the measures described in this Report will in no 
way affect Ukraine's obligations deriving from it s specific GATS commitments.  He guaranteed that, 
for the services included in the Schedule of Specifi c Commitments, the appropriate regulatory bodies 
would be separated from, and not subordinated to, any of the services providers governed by them.  
He also guaranteed that foreign suppliers woul d have the right to choose their partners.   
391. [Ukraine's Schedule of Specific Commitments on Se rvices is annexed to its draft Protocol of 
Accession reproduced in the Appendix to this Report (see paragraph [410] below).  This Schedule of 
Specific Commitments on Services contains the legally binding market-access commitments of 
Ukraine in respect of services.] WT/ACC/SPEC/UKR/5/Rev.3 
Page 144  
 
 - Transparency 
- Publication of information on trade 392. Concerning the transparency requirements pr escribed in Article X of the GATT 1994, 
Article III of the GATS and other WTO Agreements, the representative of Ukraine said that Laws, 
other normative acts of the Supreme Rada, as well as acts of the President and the Cabinet of Ministers, had to be published in official gazettes no  later than five days after their adoption, and in 
any case prior to  their entry into force.  These Laws and normative acts – as well as the acts of the 
Constitutional Court, the National Bank, Ministries and other central agenci es – were published in 
Ukrainian in Ofitsiyniy Visnyk Ukrajiny.  Interna tional agreements and treaties, which had entered 
into force, were also published in Ofitsiyniy Vi snyk Ukrajiny.  Other official gazettes included 
Vidomosti Verkhovnoji Rady Ukrajiny and Presydentsk iy Visnyk Ukrajiny.  Effective normative acts 
were also published in Uryadoviy Courier and Holo s Ukrayiny.  Normative acts, published in any of 
the official gazettes, entered into force on the earliest date of publication in either of the gazettes.  
Normative acts of the Supreme Rada and the Preside nt entered into force ten days after publication, 
unless otherwise provided in the acts, but in any case not  prior to the date of publication.  Normative 
acts of the Cabinet of Ministers entered into force as of the date of their publication, unless otherwise 
provided in the acts.  Draft normative acts were  published in Halitski Contracty and Visnyk, a 
periodical of the National Bank, and made  available for discussion on the Internet 
(www.zakon.com.ua).  Ministries were also increasingly placing draft legal acts on their official web-
sites to make them available for public discussion.   He confirmed that administrative rulings on 
customs issues were considered normative acts.   
393. He added that a Uniform State Registry for No rmative Acts – an automated system for the 
collection, accumulation and processing of legislative acts (State Registry) – had been established, pursuant to Decree No. 468 of the President "On th e Uniform State Registry for Normative Acts" of 
27 June 1996.  All of the above-m entioned laws, normative acts and international treaties, including 
temporary normative acts, would be included in the St ate Registry.  Resolution No. 376 of the Cabinet 
of Ministers, dated 23 April 2001, approved the Procedures for Maintenance of the State Registry for Normative Acts and their Enforcement. 
394. Pursuant to the Law "On Foreign Economic Ac tivity," any interested person could obtain 
information on foreign trade regulation, except for State or commercial secrets.  Moreover, draft 
regulatory acts were published for comments and proposals, pursuant to the Law "On Principles of State Regulatory Policies in the Ar ea of Business Activities".  Time ly access to all normative acts was 
guaranteed.  Legislative texts could be obtained in Ukrainian (all documen ts) and English (some 120  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 145 
 
 
 documents) free of charge at www.rada.kiev.ua.  Th ey could also be obtained against payment at 
www.welcometo.kiev.ua (an up-to-date database, which covered a wide range of trade-related topics 
and contained translations of Ukrainian laws and draft laws in English, including summaries), 
www.liga.kiev.ua and www.nau.kiev.ua.  Normative acts and information relating to intellectual 
property issues in particular, were available from ww w.sdip.go.ua.  Upon request, copies of legal texts 
could also be delivered against payment by any State authority. 
395. He added that the State Committee on Statis tics was responsible for collecting factual 
information on foreign economic activity.  The data  was published annually and made available to 
any interested person.  The Ministry of Finance w as responsible for the collection of information on 
foreign trade balance and payments, forei gn debt, and gold and currency reserves. 
396. A Member sought a commitment from Ukraine to publish promptly in a single official source 
all regulations and other normative acts or measures pertaining to or a ffecting trade in goods, services, 
or TRIPS, ensuring that no such regulation or ot her normative act or measure became effective or 
enforced prior to such publication; to establish or d esignate an official journa l or website, published or 
updated on a regular basis and readily available to WTO members, individuals and enterprises, 
dedicated to the publication of all regulations and other measures pertaining to or affecting trade in 
goods, services, and TRIPS prior to enactment; to provide a reasonable period, i.e., no less than 30 days, for comment to the appropriate authorities before such measures were implemented, except 
for those regulations and other measures involving national emergency or security, or for which the 
publication would impede law enforcement; and to ensu re that the publication of such regulations and 
other measures would include the effective date of these measures and list the products and services 
affected by the particular measure, identifie d by appropriate tariff line and classification. 
397. [The representative of Ukraine confirmed that from the date of accession all laws, regulations, 
decrees, judicial decisions and administrative rulings  of general application re lated to trade would be 
published promptly in a manner that fulfils WTO requ irements.  As such, no law or regulation related 
to international trade would become  effective prior to such publication in the Official Journal.  He 
further stated that all laws which were amende d to comply with the WTO Agreements contained 
provisions which require such publication.  He  further confirmed that upon accession Ukraine would 
post the contents of current and past editions of the Official Journal on the Government website and 
keep them current.  In addition, all regulations a nd other normative acts or measures pertaining to or 
affecting trade in goods, services, or TRIPS would be  published promptly in a single official source, 
and that no such regulation or other normative act or  measure would become effective or be enforced 
prior to such publication.  He further confirmed that by 1 January 200[X], Ukraine would establish or WT/ACC/SPEC/UKR/5/Rev.3 
Page 146  
 
 designate an official journal or  website, published or upda ted on a regular basis and readily available 
to WTO members, individuals and enterprises, dedi cated to the publication of all regulations and 
other measures pertaining to or affecting trade in goods, services, and TRIPS prior to enactment, and 
that Ukraine would provide a reasonable period, i.e., no less than 30 days, for comment to the 
appropriate authorities before such measures are im plemented, except for those regulations and other 
measures involving national emergency or security , or for which the publication would impede law 
enforcement.  The publication of such regulations  and other measures would, where appropriate or 
possible, include the effective date  of these measures and list the produc ts and services affected by the 
particular measure, identified by appropriate tariff line and classification.   The Working Party took 
note of these commitments.] 
[The representative of Ukraine stated that, from th e date of accession, Ukraine would implement fully 
Article X of the GATT 1994, and Article III of the GATS and the other transparency requirements of 
the WTO Agreements requiring notification and publi cation.  The Working Party took note of these 
commitments.]   
- Notifications 
398. [The representative of Ukraine said that upon en try into force of the Protocol of Accession, 
Ukraine would submit all the initial notifications re quired by any Agreement constituting part of the 
WTO Agreement.  Any regulations subsequently enact ed by Ukraine which gave effect to the laws 
enacted to implement any Agreement constituting part  of the WTO Agreement would also conform to 
the requirements of that Agreement.  The Work ing Party took note of these commitments.]  
- Trade Agreements 
399. The representative of Ukraine said that Ukrain e had concluded bilateral trade and economic 
agreements establishing most-favoured  nation treatment with Algeria, Argentina, Australia, Austria, 
Belgium, Brazil, Bulgaria, Canada, China, Croa tia, Cuba, the Czech Republic, Denmark, Egypt, 
Estonia, Finland, the Former Yugoslav Republic of Macedonia, France, Germany, Great Britain, 
Guinea, Greece, Hungary, India, Indonesia, Iran, Ire land, Israel, Italy, Japan, the Republic of Korea, 
the Democratic People's Republic of Korea, th e Kyrgyz Republic, Lebanon, Libya, Luxembourg, 
Montenegro, Moldova, Mongolia, the Netherlands, No rway, Poland, Portugal, Romania, the Slovak 
Republic, Slovenia, Spain, Sweden, Switzerland, T unisia, Turkey, the Unit ed Arab Emirates, the 
United States, and Viet Nam.  Ukraine had also concluded a Partnership a nd Co-operation Agreement 
with the European Union, which provided for the ap plication of MFN treatment between the parties to 
the Agreement, except for advantages granted in th e context of the creation of a customs union or a  WT/ACC/SPEC/UKR/5/Rev.3 
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 free-trade area; advantages granted to developi ng countries; and advantages accorded to adjacent 
countries in order to facilitate frontier traffic. 
400. He added that his Government had concluded bilateral free tr ade agreements providing for 
exemption of customs duties, taxes and charges ha ving the equivalent effect on exports/imports, with 
the Republic of Azerbaijan, Armenia, Belarus, Ge orgia, Kazakhstan, the Kyrgyz Republic, Moldova, 
the Russian Federation, Tajikistan, Turkmenistan, the Republic of Uzbekistan, as well as with the 
Former Yugoslav Republic of Macedonia.  The nationa l treatment rule was effective in the provisions 
governing the application of internal taxes a nd fees, as well as in the provisions governing 
warehousing, reshipment, storage, transportation, pa yments and transfer of payments.  Discriminatory 
measures, quantitative restrictions or other equiva lent measures, were not allowed, except on an 
exceptional basis in mutually-agreed cases recognized in the provisions of the GATT 1994.  Rules of 
origin were governed by the Rules adopted on 30 November 2000 by all CIS countries, with the 
exception of Uzbekistan and Turkmenistan.  The bilateral free trade agreements contained no 
provisions with regard to services, investment or government procurement.  He acknowledged that 
some exemptions from the free trade regime applie d to trade relations with Belarus, the Russian 
Federation, Moldova and Kazakhstan.  In his view, the trade preferences granted by Ukraine to CIS 
countries were not in contradiction with WTO rules.   Detailed information on Ukraine's relations with 
CIS countries was provided in documents WT/ACC/UKR/65 and Add.1. 
401. A Member noted that the exemption from do mestic taxation of imports from the Russian 
Federation violated Article I of the GATT 1994 and enquired about Ukraine's plans to address this 
issue prior to accession.  The representative of Ukrain e replied that the exemption had applied only to  
value-added tax and only for crude oil, natural gas condensate, natural gas, non-irradiated fuel 
elements (fuel rods), rods with capacitors, and security and manage ment rods (bumatic absorbers) 
imported from the Russian Federation.  As of 1 January 2005, however, all gas imports would be 
exempt from VAT, while other imported energy pr oducts (including crude oil and natural gas 
condensate) would be subject to a 20 per cent VAT ra te.  This new regime would be applied in a non-
discriminatory manner, irrespective of the country of origin, thus eliminating previously-existing 
discriminatory practices in this sector.  
402. Concerning the CIS free trade zone and economic  union, he said that Ukraine had not yet 
acceded to the CIS economic and customs unions, nor to the agreements provi ding for their gradual 
implementation, such as the Agreement on Single Agricultural Market, signed on 6 March 1998 to 
promote the liberalization of agricultural trad e, the coordination of pricing policies and the 
harmonization of SPS systems.  Ukraine had joined  the Economic Union as an associated Member WT/ACC/SPEC/UKR/5/Rev.3 
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 only.  Ukraine's status in the Union would be de termined in a separate ag reement.  The Union, 
established on 24 September 1993 by Azerbaijan, Belarus, Kazakhstan, Moldova, the Russian 
Federation, Tajikistan and Uzbekistan, foresaw th e gradual liberalization of movements of goods, 
services, capital and individuals.  As for the CIS free trade zone, Ukraine was a signatory to the 
15 April 1994 Agreement providing for the creation of  the free trade zone.  Ukraine had applied the 
Agreement temporarily until the adoption of the new Constitution in 1996, which made the entry into 
force of international agreements  conditional upon ratification by the Supreme Rada.  So far, the 
Agreement had been ratified by Azerbaijan, Kaza khstan, the Kyrgyz Republic, Moldova, Uzbekistan, 
and Tajikistan.  The Agreement aimed at creati ng a free trade area, coordinating economic policy, 
promoting inter- and intra-sectoral co-operation and scientific and technical development, and 
harmonizing legislation and regulati ons, in particular with regard to customs duties and procedures, 
and technical regulations to trade.   
403. Ukraine was a party to the Production Co-opera tion Agreement signed by all CIS countries on 
23 December 1993 in Ashkhabad.  The Agreemen t aimed at promoting industrial cooperation 
between enterprises and industries of CIS countries.  It provided for preferences to certain enterprises 
located in CIS countries in the form of exempti on from quantitative restrictions and customs duties 
and taxes on raw materials, spare parts and othe r intermediate products, engineering and repair 
services, technical maintenance, and technological oper ations.  Finished products were not covered by 
the Agreement and therefore subject to VAT and excise taxes if eventually sold in Ukraine.  He added 
that importers of products subject to exempti ons under the Agreement might pay duties by submitting 
credit documents upon importation, pursuant to th e Cabinet of Ministers' Resolution No. 1303 of 
24 November 1997.  According to the State Committee on Statistics, imports and exports falling within the scope of the Agreement amounted to US $ 36.1 million, i.e. 0.44 per cent of Ukraine's trade 
with other CIS countries.  
404. In response to specific questions concerning recen t developments in the formation of a Single 
Economic Space (SES), the representative of Ukraine said that the Agreement on the Formation of the 
Single Economic Space had been signed by the Presi dents of Belarus, Kazakhstan, Ukraine and the 
Russian Federation on 19 September 2003.  The Agreement foresaw the establishment of an 
Organization for Regional Integration.  The Agreem ent aimed at promoting trade, investment, and 
social and economic progress on the basis of genera lly recognized international law principles, 
including WTO rules, and provided for the possib ility of differentiated integration within the 
Organization.  Ukraine had agreed to participate in the Agreement to the extent that it would not 
contradict its course towards European and Euro -Atlantic integration and would facilitate its  WT/ACC/SPEC/UKR/5/Rev.3 
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 accession to the WTO.  For his Government, the main objective of the SES should be the 
establishment of a free trade zone without any restrictions. 
405. The Supreme Rada had ratified the Agreemen t on the Formation of the Single Economic 
Space on 20 April 2004.  In accordance with the reservati ons made at the time of ratification, Ukraine 
intended to participate in the establishment and func tioning of the SES to the extent this would be in 
compliance with the Constitution of Ukraine.  The Parties to the Agreement held regular High Level 
Group meetings to analyze existing national legislati on and prepare plans, tasks and proposals of legal 
and technical nature, including the preparation of international legislative documents, to ensure the 
establishment of the Single Economic Space.  A Decision to levy value-added tax on the basis of the country of destination principle as of 1 January  2005 had been adopted.  The High Level Group had 
also been mandated to develop documents by th e end of 2004 on a procedure to facilitate the 
movement of natural persons across th e borders of SES member-States.   
406. The priority international legislative documents  necessary for completing the formation of the 
SES had already been drafted and would have to be signed by 1 July 2005.  These legislative 
documents included an Agreement on the Uniform Commodity Nomenclature in Foreign Economic 
Activities of the SES; an Agreement on the Cancella tion of Quantitative Restrictions; an Agreement 
laying down uniform principles for regulating the activity of natural monopolies; Agreements for 
Simplification of Procedures for Customs Clearance and Customs Control at Internal Borders of the 
State Members of the SES; Agreements on Uniform Conditions of Transit through Territories of the 
State Members of the SES; a Treaty on the Establis hment of the Commission for Trade and Tariffs; an 
Agreement entrenching the main (basic) principl es for pursuit of competitive policies in the State 
Members of the SES; an Agreement on Uniform Princi ples for Collection of Indirect Taxes in Mutual 
Trade of the State Members of the SES; an Ag reement on the List of Main Macroeconomic 
Indicators;  an Agreement on the Mechanism of Control over Implementation of Measures aimed to 
Approximate Macroeconomic Indicators of the St ate Members of the SES; and an Agreement on 
Investment Activities and Free Movement of Capital w ithin the Territory of the State Members of the 
SES. 
407. Some Members requested Ukraine to provide clear and detailed information on each of its 
trade arrangements providing for non-MFN trade in g oods, including the coverage of products subject 
to preferential trade and the precise nature of the pr eferential access.  In particular, information was 
sought on preferential trade arrangements, signed since 2002, that had involved the opening of an import or export quota for a particular product.  A Member also enquired about the conditions under WT/ACC/SPEC/UKR/5/Rev.3 
Page 150  
 
 which Ukraine had purchased wheat from the Russ ian Federation and Kazakhs tan in 2003, and in 
particular whether any official or po litical intervention had been involved. 
408. [The representative of Ukraine confirmed th at Ukraine would observe all WTO provisions, 
including those of Article XXIV of the GATT 1994 and Article V of the GATS in the trade agreements, and would ensure that the provisi ons of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine 
was a Member were met from the date of accessi on.  The Working Party took note of this 
commitment.] 
[The Representative Ukraine confirmed that Ukra ine would observe all WTO provisions including 
Article XXIV of GATT 1994 and Article V of the GA TS in its participation in preferential the trade 
agreements, and would ensure that the provisi ons of these WTO Agreements for notification, 
consultation and other requirements concerning free trade areas and customs unions of which Ukraine 
was a member were met from the date of accession. He confirmed that Ukraine would, upon accession, submit notifications and copies of its Free  Trade Areas and Custom Union Agreements to 
the Committee on Regional Trade Agreements (CRTA). He further confirmed that any legislation or 
regulations required to be altered under its Trade Agreements would remain  consistent with the 
provision of the WTO and would, in any case, be notified to the CRTA during its examination of the 
same.  The Working Party took note of these commitments.] 
- CONCLUSIONS 
409. The Working Party took note of the explanati ons and statements of Ukraine concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the assurances and 
commitments given by Ukraine in relation to cer tain specific matters which are reproduced in 
paragraphs [... and ...] of this Report.  The Wo rking Party took note that these commitments had been 
incorporated in paragraph 2 of the Protoc ol of Accession of Ukraine to the WTO.   
410. Having carried out the examination of the foreign trade regime of Ukraine and in the light of 
the explanations, commitments and concessions made  by the representative of Ukraine, the Working 
Party reached the conclusion that Ukraine be invited to accede to the Marrakesh Agreement 
Establishing the WTO under the provisions of Article  XII.  For this purpose, the Working Party has 
prepared the draft Decision and Protocol of Accessi on reproduced in the Appendix to this Report, and 
takes note of Ukraine's Schedule of Con cessions and Commitments on Goods (document 
WT/ACC/UKR/.../Add.1) and its Schedule of Specific Commitments on Services (document WT/ACC/UKR/.../Add.2) that are annexed to the draft Protocol.  It is proposed that these texts be  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 151 
 
 
 adopted by the [General Council][Ministerial C onference] when it adopts the Report.  When the 
Decision is adopted, the Protocol of Accessi on would be open for acceptance by Ukraine which 
would become a Member thirty days after it accepts  the said Protocol.  The Working Party agreed, 
therefore, that it had completed its work concerni ng the negotiations for the accession of Ukraine to 
the Marrakesh Agreement Establishing the WTO.   
_______________ WT/ACC/SPEC/UKR/5/Rev.3 
Page 152  
 
 ANNEX 1 
Laws, Regulations and Other Information Pr ovided to the Working Party by Ukraine
 
Economic Policies 
− Resolution of the Supreme Rada No. 251/95-IIB on the Draft Law of Ukraine "On the 
Foreign Investment Regime" of 12 May 1995; 
− Law of Ukraine on the Foreign Investment  Regime No. 93/96-SR of 19 March 1996; 
− Law of Ukraine No 1540a-XII on Protection of Foreign Investment In Ukraine of 
10 September 1991; 
− Law of Ukraine on Revocation of the Decree of the Cabinet of Ministers of Ukraine "On the 
Payment of Dividends (a Part of Profits) by Agents of Economic  Activity, Established 
through State Enterprises and Organizations" Kiev, No. 480/95-SR of 15 December 1995; 
− The Law of Ukraine "On Licensing of Certai n Types of Economic Activity" No. 1775-III of 
1 June 2000; 
− The Law of Ukraine "On Publishing" No. 318/97-VR of 5 June 1997; 
− Decree of the President of Ukraine on Measures to Provide Currency and Export Control 
No. 504/94 of 7 September 1994; 
− Decree of the President on Measures Regarding the Improvement of Price Policy 
Configuration in Foreign Economic Activ ity No. 124/96 of 10 February 1996; 
− Extract of the Decree of the Cabinet of Mini sters of Ukraine No. 15-93 on the System of 
Currency Regulation and Currency Co ntrol of 19 February 1993; 
− Decree of the President on Improvement of Currency Regulation No. 457/94 of 
22 August 1994; 
− Resolution of the Cabinet of Ministers about th e Procedure of Providing Financial Support of 
Enterprises and the Regulations Governing th e Issue of Providing Budgetary Financial 
Support to the State-Owned and other Enterprises in whose Property the State Share Exceeds 50 per cent No. 645 of 19 September 1994; 
− Decree of the President of Ukraine "On Urgent Measures Aimed to Regulate Activities of 
State-Owned (National) Joint Stock and Holding Companies" No. 1049/2001 of 7 November 2001; 
− Decree of the President No. 412, on Liquidatio n of External Economic Association "Concern 
Ukrzovnishtorg" of 2 December 1994; 
− The Law of Ukraine "On State Registration of Legal Entities and Natural Persons as 
Entrepreneurs"
 No. 755-IV of 15 May 2003; 
− Resolution of the Cabinet of Ministers "On th e Approval of the Procedures for Provision and 
Identification of Amounts of State Support to Coal Mining Enterprises for Partial Coverage of 
Production Costs and Construction and Techni cal Re-equipment of Enterprises producing 
Coal, Lignite (Brown Coal) and Peat" No. 1311 of 21 August 2003; 
− The Law of Ukraine "On Experiments in Residential Construction On the Basis of the 
Holding Company 'Kyivmiskbud'" No. 1674-III of 20 April 2000; 
− Order of the Cabinet of Ministers No. 91-p "On the Indexation of Tariffs (Rates) for Carriage 
of Freight by Rail and Related Services" dated 1 April 2005; 
− Order of the Cabinet of Ministers No. 233-p "On the Indexation of Tariffs (Rates) for 
Carriage of Freight by Railway", dated 1 July 2005; 
− Draft Law On Amendment of Some Legislative Ac ts of Ukraine on Regulation of Car Market 
in Ukraine of 13 July 2000; 
− The Draft Law of Ukraine "On State Registration of Right to Real Property" No. 2580 of 
26 December 2002; and  WT/ACC/SPEC/UKR/5/Rev.3 
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 − Investment Climate in Ukraine in Connection with the Adoption of the Law of Ukraine "On 
the Foreign Investment Regime". 
 
Taxation 
− Law of Ukraine on Taxation of Profits of En terprises of 28 December 1994, No 334/94-SR; 
− Law No. 283/97-VR on Amendments and Additions  to the Law On Enterprise Profit Tax of 
22 May 1997; 
− Law No. 77/97-SR on Amending the Law On the Tax System of 18 February 1997; 
− Law No. 168/97-SR on Value Added Tax of 3 April 1997; 
− The Law of Ukraine on Excise Duty and Import Duty Rates for Certain Goods (Products) 
No. 313/96 of 11 July 1996; 
− Decree of the President of Ukraine No. 609/95 on Brands of the excise Duty on Alcoholic 
Drinks and Tobacco Products of 12 July 1995; 
− Resolution of the Supreme Rada on Procedur es for Implementing the Law of Ukraine "On 
Excise Duty on Alcoholic Drinks and Tobacco Products" of 15 September 1995 
No. 330/95-SR; 
− Resolution of the Supreme Rada on Enforcing the Law of Ukraine "On the Excise Tax and 
Import Duty Rates on Tobacco Products" of 06 February 1996 No 31/96-SR; 
− Resolution of the Supreme Rada of Ukraine on Procedures for Implementing the Law of 
Ukraine "On Certain Issues Concerning the Taxa tion of Goods Subject to Excise Duty", Kiev 
No. 433/95-SR of 16 November 1995; 
− The Draft Tax Code of Ukraine; 
− Information on the State of Unification of Excise Duties of 1997; and 
− List of Products not Subject to Privileges Provided by Article 1 of the Decree of the President 
of Ukraine of 30 June 1995, No. 499 "O n the Collection of Value-Added-tax". 
 
Customs Regulations 
− The Customs Code of Ukraine No. 92-IV of 11 July 2002; 
− Law No. 3893-XII, On making Amendments to the Decrees of the Cabinet of Ministers on 
Customs Regulation of 28 January 1994; 
− Decree of the Cabinet of Ministers of Ukrain e on Single Customs Tariff of 11 January 1993, 
No. 4-93; 
− Law of Ukraine On the Introduction of Changes a nd Additions to the Decree of the Cabinet of 
Ministers of Ukraine No. 4-93 "On the Uniform Customs Tariff of Ukraine" of 
11 January 1993; 
− Law of Ukraine On Amendment of the Law of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected upon Crossing of  Ukrainian State Border", No 2659-III of 
12 July 2001; 
− Law of Ukraine On Amendments to the Law of Ukraine No. 1212-XIV "On the Introduction 
of the Unified Fee Collected at Entry Points  on the Ukrainian State Border", No 387-IV, 
26 December 2002; 
− Law No. 2739-IV "On Some Issues Related to Importing Motor Vehicles to the Customs 
Territory of Ukraine" of 6 July 2005; 
− Law No. 2740-IV "On Amending the Law 'On De velopment of Automobile Industry in 
Ukraine'" of 6 July 2005; 
− Resolution of the Cabinet of Ministers of Ukra ine "On Certain Matters Pertaining to Customs 
Clearance of Goods" No. 1985 of 25 December 2002; WT/ACC/SPEC/UKR/5/Rev.3 
Page 154  
 
 − Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Checkpoints 
on the Customs Border of Ukraine through wh ich Narcotics, Psychotropic Substances and 
Precursors are Permitted to be Move d" No. 1950 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Approval of the List of Industrial-
Purpose Goods which May not be Exported from the Customs Territory of Ukraine by Ukrainian Nationals, Foreigners or Statel ess Persons" No. 1911 of 13 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Establishment of Deadlines for 
Customs Transit of Goods" No. 1908 of 13 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across the Customs Border of Ukraine thr ough Airports having no Customs Offices" 
No. 1884 of 12 December 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Re-importing the Goods Across the 
Customs Border of Ukraine" No. 1881 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Certain Issues of Application of the 
Customs Warehouse Regime" No. 1867 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedures for 
Sampling of Goods, Conduct of Research (Tests , Expert Examination) for Purposes of 
Customs Clearance of Goods, and of Di sposal of the Samples" No. 1862 of 
12 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Permission for Goods to be Moved 
Across Ukraine’s Customs Border, under the Temporary Import (Export) Regime" No. 1855 
of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukrain e "On Approval of the List of Paid Services 
that May be Rendered by Customs B odies" No. 1952 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Certification of Certificates of the Ukrainian Origin of Goods" No. 1861 of 12 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Identifying the Country of Origin of a Product which is Moved Across the Customs Border of Ukraine" No. 1864 of 12 December 2002; 
− The Resolution of the Cabinet of Ministers of Ukraine No. 1443 "On Amending the 
Procedure of Determination of the Country of Origin of Goods Crossi ng the Customs Border 
of Ukraine " dated 28 October 2004; 
− Resolution of the Cabinet of Ministers of  Ukraine "On the Schedule of Production and 
Technological Processes for Determining the Criterion of Sufficient Processing of a Good, and on the Procedure for the Establishment and Application of the Criterion in Determining 
the Country of Origin of a Goods" No. 2030 of 27 December 2002; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the List of Crossing 
Points for Automobile Traffic Across the State Border of Ukraine with Purpose of Bringing 
Across by Citizens of Vehicles and of Chassis and Bodies for Vehicles" No. 1987 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Procedure for Customs Inspection, 
Clearance, and Admission Across the Customs Border  of Ukraine for Goods in Respect to the 
Transfer of Which Restrictions have b een Introduced" No. 1986 of 25 December 2002; 
− Resolution of the Cabinet of Ministers of Uk raine "On Entry into Force of the Certain 
Enactments of the Cabinet of Ministers of Ukraine" No. 92 of 18 January 2003; 
− Resolution of the Cabinet of Ministers of Uk raine "On Charging of Fee for the Customs 
Clearance of Goods and Vehicles Performed out of the Location of Customs Bodies of 
Beyond the Hours of Operation Set for Customs Bodies" No. 93 of 18 January 2003;  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 155 
 
 
 − Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Customs Clearance of Military Equipment and Military Vehicles Crossing the Customs Border of Ukraine" No. 63 of 13 January 2003; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure for the 
Extension of the Time Period Granted for the Submission to a Customs Authority and for the 
Prolongation of the Term Granted for the Declaring to a Customs Authority, of Goods and 
Vehicles Transferred Across the Ukrainian Customs Border" No. 377 of 26 March 2003; 
− Decree of the President of Ukraine No. 255/96 of 6 April 1996 on The Concept of the 
Transformation of the Customs Tariff of  Ukraine 1996-2005 according GATT/WTO; 
− Resolution of the Cabinet of Ministers on Customs Duty Rates No. 65 of 27 January 1997; 
− Resolution of the Cabinet of Ministers of Ukraine "On Port Fees" No. 1544 of 
12 October 2000;  
− Resolution of the Cabinet of Ministers of Ukraine "On Approval of the Procedure for 
Declaring the Customs Value of Goods that M ove Through the Customs Border of Ukraine" 
No. 1375 of 28 August 2003; 
− The Draft Regulation of Ukraine "On Interpre tative Notes for Application of the Customs 
Code Provisions on Customs Valuation"; 
− 1993 Harmonized Tariff Schedule; 
− Unified Custom Tariff of 1997; 
− Unified Custom Tariff currently in force in Uk raine with applied non-tariff measures and with 
customs tariff restructuring offer according to WT/ACC/UKR/22 of 1997; 
− Customs Tariff of March 1998; 
− Replies to the questionnaire on Customs Valuation; 
− Methods of Determining the Customs Value of  Goods. Part XI: Customs Value of Goods. 
Chapter 49: General Provisions (Customs  Code No.92-IV of July 11, 2002); 
− Section XII.  Customs Value of Goods.  Met hods of Determining Cu stoms Value of Goods; 
− Explanatory Notes on the Concept of Reorganizing the Tariff System of Ukraine for 1996-
2005 in Conformity with GATT/WTO Requirements; and 
− The Concept Paper on the Transformation of the Customs Tariff of Ukraine 1996-2005. 
 
Import/Export regulations 
− Law of Ukraine On Foreign Economic Activity No. 959-XII of 16 April 1991; 
− The Law of Ukraine No. 1315-IV "On Amendments to Article 16 of the Law of Ukraine 'On 
Foreign Economic Activitie s'" of 20 November 2003; 
− Decree of the President of Ukraine on Regist ration of Certain Types of Foreign Economic 
Agreements (Contracts) in Ukraine of 7 November 1994 No 659/94; 
− Resolution of the Cabinet of Ministers on the St ate Duty for Issuance of Import Licenses of 
2 August 1996 No 893; 
−
 Resolution of the Cabinet of Ministers of Ukraine No. 938 "On Further Strengthening of 
Control over Importation, Exportation and Trans it through Ukraine's Territory of excisable 
Alcohol Beverages and Tobacco Products" of 12 August 1996; 
− Resolution of the Cabinet of Ministers of Uk raine No. 1191 "On Amendment of the Rules of 
Vehicles Importation into Ukraine" dated 8 September 2004; 
− Decree of the President on the Procedure for Application of Restrictions on Import in 
Accordance with Rules and Principles of GATT/WTO of 27 June 1996 No 478/96; 
− The Responses of Ukraine to the Questionnaire Concerning Import Licensing Procedures; 
− List of Goods Subject to Import Licensing 1997; and 
− List of Minimum Levels of the Indicative Prices for Certain Products Exported from Ukraine 
in April 1997. 
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 156  
 
 Trade remedies 
− Law of Ukraine No. 331-XIV On Protection of  the National Industry Against Subsidized 
Imports of 22 December 1998; 
− Law of Ukraine No. 330-XIV on Safeguards of the National Industry Against Dumped 
Imports of 22 December 1998; (Analysis); 
− The Law of Ukraine No. 332-XIV "On Special Me asures in Regard to Imports in Ukraine" 
dated 22 December 1998"; 
− Draft Law of Ukraine "On Amendments to the Law of Ukraine 'On Application of Safeguards 
with respect to Imports into Ukraine"; 
− The Draft Law of Ukraine No. 7117 "On Amendment of the Law of Ukraine 'On Protection 
of the National Producer Against Dumped Im ports' (regarding Procedures of Antidumping 
Investigations)"; 
− The Draft Law of Ukraine No. 7127 "On Introduction of Changes to the Law of Ukraine 
'On Application of the Special Meas ures to Ukrainian Imports' "; and 
− Explanatory Notes to the Draft Law of Ukra ine "On Subsidies and Countervailing Measures". 
 Standards, certification, technical regulations 
− The Law of Ukraine No. 2406-III "On Conformity Assessment" of 17 May 2001; 
− The Law of Ukraine No. 2407-III "On Accreditation of Conformity Assessment Bodies" of 
17 May 2001; 
− The Law of Ukraine No. 2408-III "On Standardization" of 17 May 2001; 
− Law on Metrology and Metrological activit y No. 113/98-SR of 11 February 1998; 
− Decree of the Cabinet of Ministers on Standard ization and Certification No. 46-93 Amended 
by the Law No. 333/97 of 27 June 1997; 
− Decree of the Cabinet of Ministers on State Supervision Over the Observance of Standards, 
Norms and Rules and Responsibility for their Violation No. 30-93 of 8 April 1993; 
− Resolution of the Cabinet of Ministers on the Approval of the Procedure for Customs 
Clearance of Imported Goods Subject to Manda tory Certification in Ukraine No. 1211 of 
4 November 1997; 
− Order No. 28 "List of Products Subject to Ma ndatory Certification in Ukraine" dated 
1 February 2005; 
− The Draft Law of Ukraine "On Development and Application of Standards, Technical 
Regulations and Conformity  Assessment Procedures"; 
− Agreement on Cooperation Between the State Committee of Ukraine on Standardization, 
Metrology and Certification and U.S. Nationa l Institute of Standards and Technologies of 
28 May 1994; 
− Agreement on Cooperation in the Sphere of St andardization, Metrology and Certification 
between the Cabinet of Ministers of Ukra ine and Government of Turkmenistan of 
7 April 1998; 
− Agreement on Cooperation between the Sphe re of Standardization, Metrology and 
Certification between the Government of Uk raine and the Government of the Russian 
Federation of 12 April 1994; 
− Agreement on Co-operation between the State Committee of Ukraine on Standardization, 
Metrology and Certification and the Fren ch Association on Standardization of 
9 January 1997; 
− Agreement on Co-operation in the field of standardization, certification, quality and 
metrology between the Cabinet of Ministers of  Ukraine and the Government of France of 
24 April 1997;  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 157 
 
 
 − Agreement between the State Committee of Uk raine on Standardization and the National 
Institute of Technology and Quality of the Republic of Korea of 2 June 1997; 
− Rules of Compulsory Certification for Ro ad Vehicles, Their Components and Tools 
(Approved by Order No. 23 of the Ukrainian De rzhsrandard (State Standards Committee) of 
17 January 1997; 
− Rules for Obligatory Certification of Build ing Materials, Products and Constructions 
(Approved by Decision No. 192 of  State Co mmittee of Ukraine for Standardization, 
Metrology and Certification) of 11 April 1997; 
− DSTU 3413-96 Certification System UkrCEPRO Pr ocedure for Certification of Products of 
31 December 1996; 
− Procedure For Recognition of Results of Imported Goods Certification (UkrCEPRO 
Certification System); 
− DSTU 3414-96 Certification System of 31 December 1996; 
− DSTU 3419-96 Certification System UkrCEPR O Certification of Quality Systems of 
31 December 1996; 
− The State Standard of Ukraine of the National System of Standardization on "Rules for the 
Provision of Information to the Trade Partners of Ukraine"; 
− State Standard of the Union of Soviet So cialist Republics No. OKP-92-6130 "On Frozen 
Fish" dated 1 January 1988 (DSTU Standard No. 1168-86); 
− Technical Regulation on the Conformity Assessment of Safety of Low Voltage Equipment 
registered under No. 448/9047 on 7 April 2004; 
− Notifications concerning Agreements Reach ed by a Member with Another Country or 
Countries on Issues Related to Technical Regula tions, Standards or Conformity Assessment 
Procedures; and 
− UkrCEPRO Certification System. 
 SPS measures 
− The Law of Ukraine No. 771/97-VR "On Quality  and Safety of Food Products and Raw Food 
Materials" of 23 December 1997; 
− The Law of Ukraine "On Plant Quarantine" No. 3348-XII of 30 June 1993; 
− Law of Ukraine on Ensuring Sanitary and Epidem ic Safety of the Population No. 4004-XII of 
24 February 1994; 
− The Law of Ukraine No. 3037-III "On Amendm ent of the Law of Ukraine on Ensuring 
Sanitary and Epidemic Safety of th e Population" of 7 February 2002; 
− The Law of Ukraine No. 2775-III "On Amendments  to the Law of Ukraine "On Veterinary 
Medicine" of 15 November 2001; 
− Resolution of the Supreme Rada of Ukraine No. 567/96-SR on Procedure of Enforcement of 
the Law On Introduction of Amendments to  the Law "On Veterinary Medicine" of 
5 December 1996; 
− 
Resolution of the Supreme Rada of Ukraine No. 569/96-SR on Coming Into Force of the Law 
"On Responsibility of Enterprises, Institutions a nd Organizations for Violation of Veterinary 
Medicine Legislation" of 5 December 1996; 
− Order of the Ministry of Health Protection of Ukraine No. 247 "On Approval of the 
Temporary Procedure for State Sanitary and Hygienic Expertise" of 9 October 2000; 
− Rules of Issue of Veterinary Documents for Freight Subject to Compulsory Veterinary 
Control (with Annexes), approved by order of Ch ief State Inspector of Veterinary Medicine 
of Ukraine of 7 August 1997 No. 27; 
− Veterinary Requirements to Importing Pedigree Cattle, Horses, Poultry, Fish, Fur Animals 
and Bees to Ukraine, approved by order of Chie f State Inspector of Veterinary Medicine of 
Ukraine of 20 October 1999 No. 39; WT/ACC/SPEC/UKR/5/Rev.3 
Page 158  
 
 − The List of Food Additives Permitted for Use in Ukraine, approved by Resolution of the 
Cabinet of Ministers No. 12 of 4 January 1999; 
− Order of the State Department for Veterinary  Medicine "On Amendments to Veterinary 
Requirements for Imports into Ukraine of Cargo es subject to Control by the Service of State 
Veterinary Medicine" No . 52 of 27 September 2002; 
− Draft Law On Amendment of the Law of Ukraine On Quality and Safety of Food and Food 
Products No. 6292 of 14 December 2000; 
− Special Types of Border Control:  Veterinary, Quarantine and Ecological; and 
− Summary List Of Pests, Plant Diseases and W eeds that are Subject to Plant Quarantine in 
Ukraine. 
 
Agriculture 
− Land Code of Ukraine (New Editi on) No 2768-III, 25 October 2001; 
− The Law of Ukraine "On State Regulation of Production and Trade in Ethyl Alcohol, Cognac 
and Fruit Spirits, Alcoholic Drinks and Tob acco Products" No. 481/95 of 19 December 1995; 
− The Law of Ukraine On Export Duty for Live Cattle and Leather Raw Materials No. 180/96 
of 7 May 1996. Resolution of the Supreme Rada of Ukraine No. 181/96 of 17 May 1996; 
− Law of Ukraine On state Regulation of Sugar Production and Sale No. 758-XIV of 
17 June 1999; 
− The Law of Ukraine "On Stimulation of Agricultural Development for the Period of 2001-
2004" No. 2238-III of 18 January 2001; 
− Law "On State Support of Agriculture in Ukraine" No. 1877-IV of 24 June 2004; 
− Resolution of the Cabinet of Ministers of Ukra ine on Live Cattle Export Regulation No. 71 of 
15 January 1996; 
− Resolution of the Cabinet of Ministers on Establishment of SJSC Khlib Ukrainy No. 1000 of 
22 August 1996; 
− Resolution of the Cabinet of Ministers of Ukraine No. 625 "On Measures Regarding Pledge 
Operations with Grain Harvested in 2004" dated 12 May 2004; 
− Order of the Cabinet of Ministers of Ukraine "On Restructuring of SJSC 'Khlib Ukrainy'" 
No. 604-r of 25 October 2002; 
− The Resolution of the Cabinet of Ministers of Ukraine "On Establishment of the State-Owned 
Enterprise 'Agency for Restructuring of Enterp rises in the Agro-Industrial Complex'" No. 690 
of 15 May 2003; 
− Resolution of Cabinet of Ministers of Ukrain e No. 868 on Certain Issues of State Regulation 
of Sugar Production and Sale of 2 June 2000; 
− The Resolution of the Cabinet of Ministers of Ukraine "On Measures Aimed to Stabilize and 
Develop Livestock Husbandry and Poultry Fa rming for 2001-2004" No. 799 of 11 July 2001; 
− The Law of Ukraine " On Amendments to certain  Ukrainian Laws dealing with Pesticides and 
Agricultural Chemicals" No. 1628-IV of 18 March 2004 
− Draft Law On Amendment of the Law of Uk raine On State Regulation of Import of 
Agricultural Produce of 18 April 2000; 
− Data on Export of Live Cattle in 1995 and the First Quarter of 1996; 
− Calculation of Export Duty rates for Live  Cattle and Leather Raw Materials; and 
− Explanatory Note on the Calculation of Expor t Duty Rates and Leather Raw Materials. 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 159 
 
 
 Government Procurement 
− The Law of Ukraine On the Supply of Production for State Needs No. 493/95 of 
22 December 1995; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for the Formulation and 
Placing of State Orders for the Supply of Production for State Purposes and Review of their Implementation, Kiev No. 266 of 26 February 1996; and 
− Draft Law of Ukraine "On Procurement of Goods , Works and Services for National Needs" of 
1998. 
 
Intellectual Property protection 
− Law No. 3792-XII, on Copyright and Related Rights of 23 December 1993; 
− Law of the Ukraine on Protection of Rights to Trademarks and Service Marks No. 3689-XII 
of 15 December 1993; 
− Final Version of Ukraine's Law on Trademarks and Service Marks; 
− Ukrainian Law No. 3687-XII on Protection of Righ ts for Inventions and Utility Models of 
15 December 1993; 
− Resolution of the Supreme Rada of Ukraine of 23 December 1993 No. 3770- ХІІ on the 
Enactment of the Law of Ukraine on the Protection of Rights for Industrial Designs; 
− Resolution of the Verkhovna Rada of Ukraine, No. 3117-XII of 21 April 1993 on the 
Enactment of the Law of Ukraine On Protecti on of Rights for Sorts of Plants (Summary); 
− Resolution of the Verkhovna Rada of Ukrain e, No. 3771-XII of 23 December 1993 on the 
Enactment of the The Law of Ukraine On Protection of Right s for Products and Services 
(Summary); 
− Resolution of the Verkhovna Rada of Ukrain e, No. 3769-XII of 15 December 1993 on the 
Enactment of the Law of Ukraine On Protection of Rights for Inventions and Useful Models 
(Summary); 
− Law of Ukraine of the Protection of Plant Variety Rights of 21 April 1993 No 3116-XII; 
− The Law of Ukraine No. 1771-III of 1 June 2000 On Amendment of the Law of Ukraine 
No. 3687-XII On Protection of Rights to Inventions and Utility Models; 
− Law of Ukraine On Protection of Rights to Indication of Origin of Goods No. 752-XIV of 
16 June 1999; 
− The Law of Ukraine On Protection of Rights for Industrial Design No. 3688-XII of 
15 December 1993 (Summary); 
− Law of Ukraine On Protection of Rights to Integrated Circuit Designs No. 621/97 of 
5 November 1997; 
− Law of Ukraine On Amendment of Certain Legislative Acts of Ukraine on Increasing the 
Liability for Violations of Intellectual Property Rights No. 2362-III of 5 April 2001; 
− Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Performance and Phonograms No . 2732-III of 20 September 2001; 
− Law of Ukraine On joining the Agreement of the World Intellectual Property Organization on 
Protection of Interests of Performers, Phono gram Producers and Broadcasting Organizations 
No. 2730-III of 20 September 2001; 
− Law of Ukraine On Joining the Agreement of the World Intellectual Property Organization on 
Copyright No. 2733-III of 20 September 2001; 
− The Law of Ukraine "On Evaluation of Property and Property Rights and Professional 
Evaluation Activity in Ukraine" No. 2658-III of 12 July 2001; 
− The Law of Ukraine "On Amendments to Cert ain Legislative Acts of Ukraine on Legal 
Protection of Intellectual Property" No. 850-IV of 22 May 2003; WT/ACC/SPEC/UKR/5/Rev.3 
Page 160  
 
 − Decree of the President of Ukraine No. 491/ 98 "On the Regulation of Trade in Certain 
Excisable Goods Connected with Utilization of Audiovisual Works and Services" of 
20 May 1998; 
− Resolution of the Cabinet of Ministers of Ukraine No. 611 on Information that does not 
Constitute Commercial Secr et of 9 August 1993; 
− The Law of Ukraine "On Distribution of Copies of Audiovisual Works, Phonograms, 
Videograms, Computer Software, Da tabases" No. 1587-III of 23 March 2000; 
− The Law of Ukraine "On Amendments of Cert ain Legislative Acts of Ukraine regarding 
Protection of Intellectual Property" No. 1404-IV of 03 February 2004; 
− Draft Law On the Specifics of Governmental Regulation of Business Activity in the Sphere of 
Production, Export and Import of Laser-Readable Discs No. 6251-1 of 22 December 2000; 
− Draft Law On Amendments to the Law of Ukraine "On Copyright and Related Rights" 
No. 1106 of 28 May 1998; 
− Draft Law (version 5 December 2000) On Amendment of the Arbitration Procedural Code of 
Ukraine No. 4233 of 22 December 1999; 
− Table from the State Patent Agency of Ukraine on Compliance of Ukrainian Legislation with 
Requirements of the Agreement on TRIPS in the Field of Intellectual Property Protection; and 
− Table from the State Agency on Copyright and Related Rights on the Compliance of 
Ukrainian Legislation with Requirements of  the Agreement on TRIPS in the Field of 
Copyrights and Related Rights. 
 
Services regulations 
− Maritime Code of 23 May 1995 No. 176/95- ВР; 
− The Law of Ukraine "On Insurance" No. 85/96-VR of 7 March 1996; 
− Law on Ukraine on Banks and Banking Ac tivity, No. 2121-III of 7 December 2000; 
− The Law of Ukraine "On Auditing Activity" No. 3125-XII of 22 April 1993; 
− The Law of Ukraine "On Postal Service" No. 2759-III of 4 October 2001; 
− The Law of Ukraine "On Telecommunicati ons" No. 1280-IV of 18 November 2003; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on Approval of 
Regulations on the Procedure of Registration of Foreign Agents of Economic Activity 
Representative Offices in Ukraine No. 30.  Register ed in the Ministry of Justice of Ukraine, 
No 34/1059 of 18 January 1996; 
− Resolution of the Cabinet of Ministers of Ukraine "On Approving the Procedure of State 
Accreditation of Health Care Institutions as amended and added unde r Resolution of the 
Cabinet of Ministers of Ukraine No. 678 dated 21 June 2001" No. 765 of 15 July 1997; 
− Licensing Conditions of Conducting Business Activ ity Related to Health Care Practice, 
approved by Order of the State Committee of Ukraine for Regulatory Policy and 
Entrepreneurship and the Ministry of Health  Protection of Ukraine of 16 February 2001 
No. 38/63. 
− Draft Law On Amendment of the Law of  Ukraine On Insurance No. 2021-D; 
− Draft Law On Amendment of the Law of Uk raine On Television and Radio Broadcasting 
No. 3505; 
− The Draft Law of Ukraine "On Amendment of the Law of Ukraine 'On Auditing'" No. 1282-I 
of 18 September 2002; 
− The Draft Law of Ukraine "On Mortgages" No. 2555-d of 13 February 2002; 
− Current Status of the Banking System of Ukraine; 
− Volume of Services Provided to Ukraine's Population; 
− Volume of Household Services According to Type; and 
− Questionnaire on Basic Telecommunications. 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 161 
 
 
 Trade agreements 
− Interim Agreement on Trade and Related Matte rs between the European Community and 
Ukraine; 
− Partnership and Co-operation Agreement between the Eur opean Communities and their 
Member States, and Ukraine, with Protocol on Mutual Assistance between Administrative Authorities on Customs Matters, including Exch ange of Letters and Declarations of 
14 June 1994; 
− Two trade agreements with FSU countries a nd three legal texts in Ukrainian language; 
− Agreement on General Conditions and Mechan ism of Support of the Development of 
Industrial Cooperation of Enterprises and Branches of Member States of the Commonwealth of Independent States of 23 December 1993; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Armenia on Free Trade of 7 October 1994; 
− Agreement between Ukraine and the Republic of  Azerbaijan on Free Trade of 28 July 1995; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Belarus on Free Trade of 17 December 1992; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Belarus on Free Trade Regarding Exclusions from the Free Trade Regime of 
17 December 1992, of 13 February 1995; 
− Agreement between Ukraine and the Republic of Estonia on Free Trade of 24 May 1995; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Ukraine a nd the Republic of Estonia of 24 May 1995; 
− Agreement between Ukraine and the Republic of  Georgia on Free Trade of 9 January 1995; 
− Agreement between Ukraine and the Re public of Kazakhstan on Free Trade of 
17 September 1994; 
− Agreement between Ukraine and the Kyrgyz Republic on Free Trade of 26 May 1995; 
− Agreement between Ukraine and the Republic of  Latvia on Free Trade of 21 November 1995; 
− Protocol A Concerning the Definition of Origin ating Products and Methods of Administrative 
Cooperation to the Agreement between Uk raine and the Republic of Latvia of 
21 November 1995; 
− Protocol B Concerning the Agreement on Trad e in Agricultural Products Between Ukraine 
and the Republic of Latvia of 21 November 1995; 
− Memorandum of Understanding Re lating to the Free Trade Agreement Between Ukraine and 
the Republic of Lithuania of 4 August 1993; 
−
 Agreement between Ukraine and the Republic of  Lithuania on Free Trade of 4 August 1993; 
− Protocol to the Agreement between Ukraine and the Republic of Lithuania on Free Trade 
Regarding Exclusions from the Free Trade Regime of 14 October 1994; 
− Agreement between the Government of Ukrain e and the Government of the Republic of 
Moldova on Free Trade of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Rules for Determining the Country of Origin of 29 August 1995; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Moldova on Re-export of Goods a nd the Procedure for Issuing a Licence for 
Re-export of 29 August 1995; 
− Agreement between the Government of Ukra ine and the Government of the Russian 
Federation on Free Trade of 24 June 1993; WT/ACC/SPEC/UKR/5/Rev.3 
Page 162  
 
 − Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 24 June 1993; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Russian Federation on Free Trade of 14 November 1997; 
− Agreement between the Government of Ukrain e and the Government of Turkmenistan on 
Free Trade of 5 November 1994; 
− Agreement between the Government of Ukra ine and the Government of the Republic 
Uzbekistan on Free Trade of 29 December 1994; 
− Protocol to the Agreement between the Govern ment of Ukraine and the Government of the 
Republic of Uzbekistan on Free Trade Regardi ng Exclusions from the Free Trade Regime of 
18 April 1997; and 
− Agreement between the Cabinet of Ministers of  Ukraine and the Government of the Russian 
Federation on Production Coope ration of 24 April 1998. 
 
Miscellaneous 
− Import-export data for eleven months of 1994; 
− Foreign Trade Data on Goods and services for 1994 (28 tables); 
− Statistical information (tables) concerning the foreign trade turnover of Ukraine in 1996; 
− Ukraine's WTO Accession Process:  Brief History.  May 1998; and 
− Three Laws and Decrees in Ukrainian Language. 
Legislation provided by Ukraine which is no longer in effect 
− The Law of Ukraine on State Programme for th e Encouragement of Foreign Investment in 
Ukraine 3744-XII of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 203 on Measures to Execute the Law 
of Ukraine "On the State Programme for Promo tion of Foreign Investments in Ukraine" of 
31 March 1994; 
− Decree of the Cabinet of Ministers of Ukra ine No 55-93 on the Procedure of Foreign 
Investment of 20 May 1993; 
− Draft Translation of the Decree of the Cabinet of Ministers of Ukraine on Regime of Foreign 
Investment No. 55-93 of 20 May 1993; 
− Law of Ukraine on Containing Monopolism, Pr eventing Unfair Competition No. 2132-XII of 
18 February 1992; 
− Extract of the Law of Ukraine on the State Budget of Ukraine for 1994 of 2 February 1994; 
− Decree of the President of Ukraine on State Support of Periodicals in 1996, Kiev No. 148/96 
of 24 February 1996; 
− Resolution of the Supreme Rada No. 149/94-SR, on the Improvement of the Privatization 
Mechanism in Ukraine and the Strengthening of Control for its Implementation of 
29 July 1994; 
− Decree of the Cabinet of Ministers of Ukraine on Specific Features of Privatization of 
Property in Agroindustrial Complex, No. 51-93 of 17 May 1993; 
− Decree of the President of Ukraine on Accelerati on of Process of Privatization of Property in 
Agroindustrial Sector, Kiev No. 66/95 of 19 January 1995; 
− Resolution of the Supreme Council of Ukraine on Perfection of the Privatization Mechanism 
in Ukraine and Effective Supervision of It s Implementation No. 149/94 of 29 July 1994; 
− Resolution of the Supreme Council of Ukraine on the List of Products the Excise Duty on 
which is Established and on the Rates of  This of 4 February 1994 No. 3951-XII;  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 163 
 
 
 − Resolution of the Cabinet of Ministers of Uk raine on Amending the List of Goods (Products) 
the Excise Duty on which has been Imposed and on  the Rate of this Duty of 5 August 1994 
No. 526; 
− Resolution of the Cabinet of Ministers of Ukra ine on Approval of Conventional Fixed Rates 
of Excise Duty, No. 969 of 1 December 1995; 
− Resolution of the Cabinet of Ministers on Approval of the Procedures for Collection of Value 
Added and Excise Tax on Goods Imported to  Ukraine of 27 January 1997 No 66; 
− Customs Code of Ukraine of 12 December 1991 No 1970-XII; 
− Draft Customs Code of Ukraine; 
− Law No. 3892-XII, on Making Amendments to Certain Legislative Acts on Customs of 
28 January 1994; 
− Order of the State Customs Committee of Ukra ine on the Procedure for Customs Clearance of 
Goods Imported in Ukraine by Economic Agen ts who are Entitled to Tax Concessions No. 1 
of 3 January 1996; 
− Resolution of the Cabinet of Ministers No. 577, about changes of import duty rates for 
particular kinds of goods of 22 August 1994; 
− Resolution of the Cabinet of Ministers No. 285, on Changes of Import Duty Rates for Goods 
of 3 May 1994; 
− Resolution of the Cabinet of Ministers of Uk raine No. 622 of 10 August 1995 on Introducing 
Changes to Import Duty Rates for Particular Types of Goods and to the Resolution of the 
Cabinet of Ministers of Ukraine No. 285 of 3 May 1994; 
− Resolution of the Cabinet of Ministers On Making Changes to Import Duty Rates for Certain 
Goods not Produced in Ukraine (and amendm ent), No. 192 of 12 February 1996; 
− Resolution of the Cabinet of Ministers on Making Changes to Import Duty Rates for Certain 
Goods and to Certain Decisions of the G overnment of Ukraine, Kiev No. 360 of 
27 March 1996; 
− Resolution of the Cabinet of Ministers on Introduction of Changes to Import Duty Rates for 
Certain Types of Goods of 21 January 1997 No. 43 
− Resolution of the Cabinet of Ministers of Ukraine No. 133 on Changes of the Rates of 
Customs Duties of 2 March 1994; 
− Resolution of the Cabinet of Ministers of Ukraine on Procedures for Applying a Numbered 
Transit Band, the Amount of Payment and Pr ocedures for Making Payments for Marking 
Goods, subject to Excise, in Transit through the Territory of Ukraine No. 952 of 29 November 1995; 
− Resolution of the Cabinet of Ministers on the Procedures for the Mandatory Payments when 
Importing Certain Types of Goods of 23 January 1997 No. 52; 
− Resolution of the Cabinet of Ministers on Modifi cations to the Import Duty Rates for Certain 
Types of Goods of 27 January 1997 No. 64; 
− Resolution of the Cabinet of Ministers on Minimum Customs Value of Imported Tobacco, of 
27 January 1997 No. 63; 
− Resolution of the Cabinet of Ministers on A dopting the Procedure for Determining Customs 
Value of Goods and Other Items Crossing the Customs Border of Ukraine, No. 1598 of 5 October 1998; 
− 
Order of the Cabinet of Ministers of Ukraine No. 343-P, on the Activities of the Customs-
Tariffs Council of Ukraine of 16 May 1994; 
− Resolution of the Cabinet of Ministers No. 104 6, on Nomenclature of Export and Import 
Commodities Subject to Quota Allocations and Licensing in 1994 of 17 December 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 146 on Modifications to the Cabinet of 
Ministers Decree No. 1046 (adopted on 17 December 1993) of 4 March 1994; 
− Resolution of the Cabinet of Ministers No. 249, on Changes to the Resolution No. 1046, 
(dated 17 December 1993) of 27 April 1994; WT/ACC/SPEC/UKR/5/Rev.3 
Page 164  
 
 − Resolution of the Cabinet of Ministers No. 35, on the List of Goods the Export and Import of 
which are Subject to Quotas and Licensing in 1995 of 18 January 1995; 
− Decree of the Cabinet of Ministers No. 6-93 , on Regulations Governing the Procedure of 
Granting Quotas and Issuing Licences fo r the Export of Commodities in 1993 of 
12 January 1993; 
− Nomenclature of Export Commodities Subject to Quota Allocation and Licensing in 1993 
(Approved by the Decree of the Cabinet of Ministers of Ukraine No. 6-93) of 
12 January 1993; 
− Resolution of the Cabinet of Ministers of Ukraine No. 734 on Liberalization of Export 
Operations of 24 October 1994; 
− Resolution of the Cabinet of Ministers of Ukraine No. 222 on Introducing Changes to 
Particular Decisions of the Ukrain ian Government of 31 March 1995; 
− Resolution of the Cabinet of Ministers of Uk raine No. 7 "On the List of Export and Import 
Goods which are under Quotas and Licen sing in 1998" of 5 January 1998; 
− Resolution of the Cabinet of Ministers No. 310 "on the List of Goods, Export and Import 
which is Subject to Quotas and Li censes in 1997" of 4 April 1997; 
− Order of the Ministry of Foreign Economic Re lations and Trade of Ukraine on the Approval 
of the Provision on Export Licensing Procedure in 1996 and Provision on Import Licensing Procedure in 1996, Kiev No. 134-a, Registered with the Ministry of Justice of Ukraine, 
No. 115/1140 of 26 February 1996; 
− The Order of the Ministry of Economy of Ukraine "On Approval of the List of Minimal 
Indicative Price for Some Products, Exported from Ukraine in May 2003" No. 112 of 30 April 2003; 
− Decree of the President of Ukraine on Indica tive Prices for Goods During Export and Import 
Operations by Subjects of Foreign Economic  Activity of Ukraine of 18 November 1994 
No. 691/94; 
− Order of the Ministry of Foreign Economic Relations and Trade on Measures of the MFERT 
on the Implementation of the Order of the President of Ukraine No. 1140/95 "On Export 
Regime of Ferrosilicon Manganese, Originati ng form Ukraine, to the Countries of the 
European Community" of 17 January 1996 No 25; 
− Decree No. 84/95, of the President of Ukraine on Regulation of Barter (Commodity 
Exchange) Operations in Foreign Ec onomic Activity of 27 January 1995; 
− Decree of the President on Introduction of 19 December 1995 No. 1163/95 on Changes into 
the Order No. 84 of the President of Ukraine da ted 27 January 1995 "On Regulation of Barter 
(Goods Exchange) Operations in the Fi eld of Foreign Economic Activity".  
− Decree of the President of Ukraine No. 660/95 on Additional Measures on the Regulation of 
Barter (Counter Trade) Operations on th e Area of Foreign Economic Activity of 
26 July 1995; 
− Decree of President of Ukraine on Measures in Respect to Prevention Export of Goods which 
Originate from Ukraine at Prices that can be Considered as the Dumping ones and to Settle 
Trade Disputes of 25 August 1994 No. 475/94; 
− Decree of the President of 27 June 1996 No.  478/96 on Procedures for the Application of 
Safeguard Measures Pursuant to the Principl es and Disciplines of the General Agreement on 
Tariffs and Trade GATT/World Trade Organization (WTO); 
− 
Draft Decree of the President of Ukraine on Procedures for the Application of Safeguard 
Measures Pursuant to the Principles and Discip lines of the General Agreement on Tariffs and 
Trade (GATT)/World Trade Organization (Provisions included); 
− Resolution of the Cabinet of Ministers No. 244 on Measures for Gradual Introduction in 
Ukraine of European Union Directives, Sanita ry, Ecological, Veterinary and Phytosanitary 
Rules, and International and Europ ean Standards of 19 March 1997; 
− Order of the State Committee of Ukraine on Standardization, No. 633 of 18 August 1998;  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 165 
 
 
 − Draft Law On Conformity Assessment No. 6013 of 4 August 2000; 
− Draft Law On Accreditation of Conformity Assessment Bodies No. 6014 of 4 August 2000; 
− Draft Law On Standardization No. 6130 of 5 October 2000; 
− The Procedure for the State Sanitary and Hygien ic Expertise of the Development, Production 
and Use of Products potentially Harmful to Hu man Health approved by the Order of the 
Ministry of Health Protection of Ukraine No. 190 of 20 October 1995; 
− Draft Law On Amendment of the Law of Ukraine On Providing Sanitary and Epidemic 
Safety of the Population; 
− Draft Law On Amendment of Some Legislative Acts of Ukraine on Veterinary Medicine; 
− Law of Ukraine On Imports into Ukraine of Raw Cane Sugar in 2001 No. 2462-III of 
29 May 2001; 
− Decree of President No. 51/95 on Government Contract for Agricultural Products for 1995 of 
16 January 1995; 
− Decree of the President of Ukraine No. 63/ 95 on Reform Measures in Agriculture of 
18 January 1995; 
− Decree of the President of Ukraine on Immediate Measures to Accelerate Land Reform in the 
Sphere of Agricultural Production of 10 November 1994 No  666/94; 
− Resolution of the Cabinet of Ministers of Uk raine on Procedures for Exporting Selected an 
Hybrid seeds of oil seed cultures from Ukraine No. 920 of 21 November 1995; 
− Resolution of the Cabinet of Ministers No. 1375 on Approval of Statute of SJSC Khlib 
Ukrainy" of 12 November 1996; 
− Resolution of the Cabinet of Ministers on the Procedure for Using the Funds of the 
Governmental Leasing Fund to Purchase Dome stic Agricultural Machinery No. 25 of 
15 January 1998; 
− The Decree of the President of Ukraine "On M easures Aimed to Stabilize the Situation on the 
Consumer Market and Develop Livestock Husbandry in 2001-2002" No. 100/2001 of 
17 February 2001; 
− Resolution of the Cabinet of Ministers No 932 of 12 November 1993, on the Procedure of 
Formation and Placement of State and Government Order in 1994; 
− Decree of the President of Ukraine on the State Contract and State Order for 1994 No. 489/93 
of 28 October 1993; 
− Resolution No. 140, On securing the Export of Products Governed by State Contracts in 1994 
of 2 March 1994; 
− Decree of the President of Ukraine No. 62/95 on Government Contracts in 1995 of 
19 January 1995; 
− Order of the Ministry of Economy of Ukraine No. 102 on Confirmation of the Regulation of 
the Procedure of Organizing Purchases under the State Contract for the State Needs on the 
Competitive Basis (Provisions Included) of 3 July 1995; 
− Resolution of the Cabinet of Ministers No . 694 Regulations on C onducting International 
Tenders for State Procurement of 28 June 1997; 
− Resolution of the Cabinet of Ministers of Ukraine No. 657 "On Amending and Supplementing 
Several Resolutions of the Cabinet of Minist ers of Ukraine Concerning the Creation of a 
Uniform System of Government Procurement of Goods (Works, Services)" of 7 May 1998; 
− Draft Regulation on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Draft Decree of the President on Organizing and Holding International Tenders in the Field of 
Government Procurement Concerning the Impor t of Goods/Works, Services in Ukraine; 
− Explanatory Notes on the Draft Order of the President on Organizing and Holding 
International Tenders in the Field of Gove rnment Procurement Concerning the Import of 
Goods/Works, Services in Ukraine; WT/ACC/SPEC/UKR/5/Rev.3 
Page 166  
 
 − Explanatory Note to the Resolution of the Cabinet of Ministers on Organization and 
Conducting of International Auctions (Tenders ) for State Procurement of Goods (Works, 
Services) of Foreign Origin, and the Regula tions on the Procedure of Organization and 
Fulfilment of International Tenders for State Procurements of Goods (Service) of Foreign 
Origin in Ukraine of 28 June 1997; 
− Law No. 3942-XII, on Making Changes to the Civil Code of Ukraine of 4 February 1994; 
− Annex to the Resolution of the Cabinet of Mini sters No. 806 List of Plant Genera and Species 
for the Varieties of Which Patents are Granted of 28 September 1993; 
− Draft Law On Amending Certain Legislative Ac ts of Ukraine on Increasing the Liability for 
Violations of the Rights to Objects of the Right of Intellectual Property No. 5213 of 23 March 2000; 
− Draft law of Ukraine on the Amendment of Certain Legislative Acts of Ukraine on 
Intellectual Property; 
− Law of Ukraine on Communication, No. 160/95-VR of 16 May 1995; 
− Resolution of the Cabinet of Ministers on the Approval of Priority Measures for 1996 
concerning Ukraine's Accession to the General Agreement of Tariffs and Trade (GATT) and 
Joining the World Trade Organization No. 329 of 18 March 1996; and 
− Decree of the President of Ukraine on the Inte rdepartmental Committee for Ukraine's joining 
the General Agreement on Tariffs and Trade a nd Accession to the World Trade Organization, 
Kiev No. 135/96 of 19 February 1996. 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 167 
 
 
 Table 2(a):  Major State-owned enterp rises by type of activity (May 2005)  
Major State Enterprises Import/Export of Goods Trade on Behalf of the 
State (Yes/No) 
1. State concern "Ukrspyrt"  Export of ethyl spirits.    No 
2. State Corporation 
"Energorynok" Export/import of el ectric energy. Yes 
3. National joint-stock 
company "Naftogas of 
Ukraine" Export/import of oil and gas products and 
transportation services. Yes 
4. State joint-stock company 
"Khlib Ukrajyny" Acts as an agent and as a seller at grain market 
including state reserve of grain. Yes 
5. National joint-stock  
company 
6. "Ukragroleasing" Organization and control over leasing operations in 
agro-industrial complex that are performed 
pursuant to the Agreements, concluded by the directorate of the state leas ing fund, including, with 
regard to funds reimbursement to this fund. 
Organization of authorized servicing of agricultural   machinery, tractors, auto mobiles and equipment. 
Organization of trade for carrying out settlements 
for supplied agricultural machinery, tractors, 
automobiles, equipment and spare parts. Yes 
7. Public corporation 
"Ukrtransnafta" Subsidiary of "Naftogas of Ukraine" No 
8. Public corporation 
"Ukrnafta" Subsidiary of "Naftogas of Ukraine" No 
9. Subsidiary company 
"Ukrgasvydobuvannya" of  
joint-stock company "Naftogas of Ukraine" Subsidiary of "Naftogas of Ukraine" No 
10. Subsidiary company 
"Ukrtransgas" of  joint-
stock company "Naftogas of Ukraine" Subsidiary of "Naftogas of Ukraine" No 
11. Subsidiary company "Gas 
of Ukraine" of  joint-stock 
company "Naftogas of Ukraine" Main tasks of the state company (SC), Gas of 
Ukraine" are: selling natural and liquefied gas to 
population, communal-general utilities, budgetary organizations, as well as industrial consumers, 
power generating companies of the Ministry of 
Fuel and Energy, entrepreneurial entities of the country; providing for gas settlements; operation 
and development of gas distribution networks, 
facilities and equipment. Yes 
12. State company "National 
Energy Company 
"Ukrenergo" Management of state power stations.  No trading 
activities. No 
13. State company "National 
Atom Energy generating 
company "Energoatom" Import and export of nuclear materials. Yes 
14. Ukrainian State Center of 
specialized carriages exploitation 
"Ukrspetzvagon" The subsidiary of the State owned company 
"Ukrzaliznytsia". Rendering of transport-dispatch services in course 
of transportation of export, import, transit and other 
consignments.  No 
15. Urkzaliznytsia Transport services. No trading activities. No WT/ACC/SPEC/UKR/5/Rev.3 
Page 168  
 
 Major State Enterprises Import/Export of Goods Trade on Behalf of the 
State (Yes/No) 
16. State territorial Branch 
Company "South-Western 
Railways" Subsidiary of Ukrzaliznytsia. No trading activities. No 
17. Lviv State Railway Subsidiary of Ukr zaliznytsia. No trading activities. No 
18. Odessa Railway Subsidiary of Ukrza liznytsia. No trading activities. No 
19. South Railway Subsidiary of Ukrza liznytsia. No trading activities. No 
20. State Company 
"Pridniprovska Railway" Subsidiary of Ukrzaliznytsia. No trading activities. No 
21. State Company 
"Donetzkaya Railway" Subsidiary of Ukrzaliznytsia. No trading activities. No 
22. Concern of radio, radio 
connection and television Broadcasting on televisions and radio programs. 
No trading activities    No 
23. Ukrainian State Company 
of Post "Ukrposhta" Postal connection.  No trading activities. No 
24. National joint-stock 
company "Coal of 
Ukraine" Export/import of coal products. Yes 
25. State company 
"Ukrekokomresursy" Collection and utilization of packing and garbage. 
No trading activities. No 
26. Ukrainian State 
Corporation "Ukrzakor-
donnaftogazbud" Export/import of gas, oil and oil products. Yes 
27. Leasing company 
"Ukrtransleasing" Leasing services 
No trading activities No 
28. State company 
"Ukrspetzexport" Export and import of products and services, 
intended for military and special purposes. Yes 
29. State company 
"Ukrinterenergo" Export/import of goods and services in energy 
sector:  full sets of energy equipment; energy 
carriers and electricity. Yes 
30. National joint stock 
company "Nadra Ukraine" Geological exploration. 
No trading activities. No 
Note: In 2004, the enterprises in this table accounted for 2 pe r cent of total exports and 14 per cent of total imports  
 
Table 2(b):  Major State-owned enterprises by type of activity   
Type of industry Number of enterprises Major enterprises 
Aircraft 7 Kyiv State- Owned Plant "AVIANT"; 
Antonov Design Bureau 
Radio electronics and radio technical 8 "KHEMS" (large electrical machinery) 
Shipbuilding 2 "NVKG "Zoria" – "Mas hprojekt" (steam and gas ship 
turbines); 
"Ship-Building Plant named after 61 Komunars" 
(building and repairs of military ships) 
Chemicals 5 Odessa State Port Plant (production, sale, and export 
storage of chemical products – privatization planned to 
begin in 2005) 
Metallurgy 5 [Scientific and Production Combine]; 
"Titanium-Magnesium Combine" 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 169Table 4:  Goods subject to State regulation of prices and tariffs   
Codes of Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of price 
regulation Authorities of the executive 
power which effectuate 
regulation Normative Acts/ period of application (if applicable) 
12.12.91 Sugar beets A pproval of minimum 
prices (support prices) The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regulation of Sugar Production and 
Sale," No. 758-XIV, dated 17 June 1999, and Resolutions of the 
Cabinet of Ministers of Ukraine (h ereinafter the "CMU") "On Certain 
Issues of State Regulation of S ugar Production and Sale," No. 868, 
dated 2 June 2000 "Certain Issues  of State Regulation of Sugar 
Production and Sale," No. 142, dated 15 February 2002, and "On 
State Regulation of Sugar Producti on and Sale of," No. 1977, dated 
25 December 2002. 
0402.29 11 Profitability caps and trade mark-
ups for preparations of infant 
nutrition Establishment of 
profitability caps and 
trade mark-ups The Council of Ministers of the 
Autonomous Republic of 
Crimea, oblast, the Kyiv and Sevastopol City State 
Administrations The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
  Trade mark-ups for medicines and 
produce of medical purposes 
mentioned in the list of domestic 
and imported medicines and 
produce for medical purpose, prices 
of which are subject to state 
regulation Establishment of trade 
mark-ups The Council of Ministers of the 
Autonomous Republic of 
Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
1001, 1002, 1003, 1004, 1005, 1008 Common wheat; rye; barley; oats; 
maize (corn); buckwheat Pledged price
1 The Cabinet of Ministers of 
Ukraine The Resolution of the CMU "On measures on executing pledged 
operations with grain of the 2004 year harvest", No. 625, dated 
12 March 2004. 
17.01.99  Sugar produced from sugar beet in 
Ukraine within the A quota Approval of minimum 
prices  
(support prices) The Cabinet of Ministers of 
Ukraine The Law of Ukraine "On State Regulation of Sugar Production and 
Sale," No. 758-XIV, dated 17 June 1999, and Resolutions of the 
Cabinet of Ministers of Ukraine (h ereinafter the "CMU") "On Certain 
Issues of State Regulation of S ugar Production and Sale," No. 868, 
dated 2 June 2000 "Certain Issues  of State Regulation of Sugar 
Production and Sale," No. 142, dated 15 February 2002, and "On 
State Regulation of Sugar Producti on and Sale of," No. 1977, dated 
25 December 2002. 
                                                      
1 Price guaranteed by the State for the purc hase of grain from agricultural producers for a certain period of time, as set in an  agreement, at pledged prices.  During the 
agreed period, the producers retain the right to withdraw the grai n in order to be able to sell it later at higher market price s.  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 170 Codes of Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of price 
regulation Authorities of the executive 
power which effectuate 
regulation Normative Acts/ period of application (if applicable) 
2701-2710 Prices on fuel-energy resources 
(coal, coal briquettes, common 
stove fuel, burning kerosene, fuel 
peat, firewood, peat  briquettes and 
compressed gas) supplied to 
population for domestic (home) 
needs Establishment of prices 
and profitability caps or 
declaration The Council of Ministers of the 
Autonomous Republic of 
Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
2711 Wholesale price caps of enterprises 
for natural gas used for needs of 
population and budget 
organizations Establishment of 
wholesale price caps The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Resolution of the NCRE "On the 
Approval of Wholesale Pr ice Caps on the Natural Gas Used for Needs 
of Population, and Tariffs on Se rvices on Transportation and 
Distribution of the Natu ral Gas to Consumers of Ukraine," No. 337, 
dated 18 March 1999. 
 Retail prices of natural gas used for 
needs of population Establishment of retail 
prices The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Resolution of the NCRE "On Retail Prices on the Natural Gas Used by  Population for Communal-General 
Needs," No. 310, dated 10 March 1999. 
2716 Tariffs on electricity supplied to the 
population for domestic (home) 
needs Establishment of retail 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Resolution of the National Commission 
for Regulation of Electricity (hereinafter the "NCRE") "On Tariffs on 
Electricity Supplied to Populatio n and Populated Areas," No. 309, 
dated 10 March 1999. 
31 Fertilisers Wholesale price The Cabinet of Ministers of 
Ukraine The Resolution of the CMU "On Approval of the Order (Procedure) 
for use of the State Budget, that is provided for partial compensation 
of the price of the domestically pr oduced mineral fertilisers No. 13, 
dated 14 January 2004 (is in force from the 16 April 2004 – 
1 August 2004 and the Order of Ministry of Industrial Policy of 
Ukraine "On regulations of the boundary level of the whole sale 
prices on domestically produced mineral fertilisers for the partial cost 
compensation of which the money is being provided by the State 
Budget, No. 18, dated 20 January 2004 (is in force from the 
1 January 2004 – 1 July 2004).  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 171Codes of Goods Description of goods prices (tariffs) 
which are subject to state regulation Form or nature of price 
regulation Authorities of the executive 
power which effectuate 
regulation Normative Acts/ period of application (if applicable) 
4901-4911 Norm of production profitability (in 
the amount of 15%) in case of 
issuance of printed material at the 
expense of the state budget and 
delivery of such material to 
consumers (norm of profitability in 
the amount of 5%) Establishment of 
profitability norms  It is established by the Ministry 
of Education and Science of 
Ukraine, Derzhkomteleradio 
(State Committee for Television 
and Radio of Ukraine) and 
other central authorities of the 
executive power, which place 
state order on issuance of printed produce The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996. 
70.10 
ex 
7010.1000 
7010.2000 Deposit prices on glass tare  
purchased from population Establishment of the fixed 
and minimum prices or 
deposit price caps The Council of Ministers of the 
Autonomous Republic of 
Crimea, oblast, the Kyiv and 
Sevastopol City State 
Administrations The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and normative documents of local authorities. 
9021 Prices on prosthetic and orthopedic 
appliances and technical means for 
preventive measures as to 
disablement and rehabilitation Establishment of price The Ministry of Labour of 
Ukraine The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996. 
  Prices on products of hunting, 
including wild fowl supplied for 
export Establishment of pric e Derzhkomlisgosp (State 
Committee for Forestry of 
Ukraine) in agreement with the 
Ministry of Economy of 
Ukraine for all users of hunting 
grounds The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996. 
  Prices on hunting trophies obtained 
by foreign citizens Establishment of price 
caps Derzhkomlisgosp in agreement 
with the Ministry of Economy 
of Ukraine The Resolution of the CMU "On Es tablishment of Powers of the 
Executive Power Authorities and Executive Authorities of City 
Councils Regarding Price (Tariff)  Regulations," No. 1548, dated 
25 December 1996, and the Order of State Committee for Forestry of 
Ukraine "On the Approval of Pr ice Caps on H unting Trophies 
Obtained by Foreign Citizens and Tariff Caps on Services Provided to such Citizens," No. 26, dated 28 February 2002. 
  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 172 Example : 
Minimum retail price (MRP) fo r one 0.5 litre bottle of vodka (40 per cent vol. alcohol): 
   UAH 27.34 x 40 x 0.5 
 MRP =  __________________  = UAH 5.47  
                               100 where: 
− 27.34 – the affirmed minimum retail price in  hryvnia for domestic and impor ted vodka and liqueur-vodka articles, per litre of p ure (100 per cent) alcohol; 
− 40 – alcoholic strength (in per cent); and 
− 0.5 - bottle size (in litre). 
Note
s:   
− Price regulation regarding ferro-alloys, fire -clays, iron ores, coke provided by the D ecree of the CMU "On Creation of the Inte rgovernmental Commission on State Price Policy in 
Mining and Smelting Complex", No. 204 on 1 September 2004 in accordance  with the Decree of the CMU "On some issues on stimulati ng the development of internal market of 
metals production" No. 179 26 March 2004 thus these items were not included in this tabl e.  These Decrees had expired and were no longer valid. 
− In order to stabilize the situa tion with food stuff prices the Cabinet of Ministers of Ukraine issued Resolution No. 1150 of 24  July 2003, "On Performance Drawbacks of Certain 
Bodies of Executive Power in Insuring Food Stuff Safety and On M easures Aimed at Stabilizing th e Market of Main Food Products".   This Resolution empowered the Council of 
Ministers of the Autonomous Republic of Cr imea, Oblsats' State Administrations, Kyiv  and Sevastopol Cities ' State Administratio ns with the authority: 
− To temporarily regulate the prices on "grain, flour, bread, roll s and buns, pasta, groats, sugar,  beef, boiled sausage, milk, c heese, butter, and sunflower oil"; and 
− To regulate boundary trade mark-ups on "grain, flour, bread, roll s and buns, pasta, groats, sugar,  beef, boiled sausage, milk, cheese, butter, and sunflower oil". 
− In order to stabilize the situat ion with meat and meat products' prices the Cabinet of Ministers of Ukraine in addition issued Resolution No. 1359 of 15 October 2004, "On Introducing 
Changes in Annex to Cabinet of Minister s of Ukraine Resolution No. 1548 of 25 December 1996".  This regulation was a temporary measure, which broadened the scope of authority 
provided to the Council of Ministers of the Autonomous Republic of  Crimea, Oblsats' State Admini strations, Kyiv and Sevastopol Cities' State Administrations in respect to regulation 
of prices on beef, pork, and poultry meat.   
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 173Table 5:  Services Subject to State Regulation of Prices or Tariffs  
Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs on transportation of cargo 
by railway transport within 
Ukraine and services related 
thereto Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine,  The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Transportation of Cargo by Railway 
Transport of Ukraine and Coefficients A pplied to such Tariffs," No. 551, dated 
15 November 1999. 
Tariffs for work related to 
processing of foreign commercial 
and transit cargo in sea and river 
ports (berths), and charges and 
fees on services provided to foreign shipping in sea and river 
ports of Ukraine Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, in 
agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Tariffs on Works and Services Provided to Cargo 
Owners in Sea Ports of Ukraine," No. 392, dated 31 October 1995. 
Tariffs on transportation of passengers, luggage and cargo by 
railway transport in international 
and domestic communication 
(excluding suburban services) Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, in 
agreement with the Ministry of 
Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of Tariffs on Trans portation of Passengers, Luggage and Cargo 
by Railway Transport in International Co mmunication East - West," No. 853, dated 
2 December 2002, and the Order of the Ministry of Transport of Ukraine "On the Approval 
of Tariffs on Transportation of Passengers, Luggage and Cargo by Railway Transport in 
Domestic Communication," No. 103, dated 19 February 2001. 
Tariffs on transportation of 
passengers and luggage by buses 
on inter-city and inter-oblast routes Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Transport of Ukraine "On the Approval of Tariffs on Transportation of Passengers and 
Luggage by Buses of Inter-City and Inter-Obl ast Routs," No. 380, dated 22 July 1999. 
Air-navigation fees for air-
navigation services to aircraft in 
the airspace of Ukraine Approval of fee 
rates State Aviation Service, in agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Transport of Ukraine "On the Approval of Fee Rates on Air-Navigation Services of Aircraft 
in the Airspace of Ukraine," No. 145, dated 22 April 1997. 
Airport fees for servicing aircraft 
and passengers in airports of 
Ukraine (landing and take-off of 
an aircraft, servicing of passengers in an airport, stay of an aircraft 
over the designated time and 
ensuring aviation security) Approval of fee 
rates State Aviation Service, in agreement 
with the Ministry of Economy of 
Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and 18 orders of the Ministry of 
Transport of Ukraine (as to each airport separately).  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 174 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for services related to 
payment and delivery of pensions 
and pecuniary aid to population, 
which are paid from the funds of 
the Pension Fund of Ukraine Establishment of 
tariffs Ministry of Transport and 
Communication of Ukraine, in 
agreement with the Ministry of 
Economy of Ukraine and Pensions 
Fund of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Communications of Ukraine "On the Approval of  Tariffs Caps on the Basic Services of 
Telecommunication and Tariffs on Payment of State Pensions and Pecuniary Aid," No. 120, 
dated 7 June 2002. 
Tariffs for water delivery provided by Production Association 
"Ukrpromvodchormet" an 
Enterprise 
"Kryvbaspromvodpostachannya" Agreeing on the 
limit level of tariffs The Ministry of Industrial Policy of 
Ukraine in agreement with the Kyiv 
and Sevastopol City State 
Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Industrial Policy of Ukraine "On Improvement of  Tariff Regulations on Services on Water 
Delivery," No. 225, dated 29 June 1999. 
Payment cap for residence in 
student hostels Establishment of 
payment cap The Ministry of Education and 
Science of Ukraine, the Ministry of 
Health Protection of Ukraine and 
other ministries and central 
authorities of the executive power 
under competence of which there are 
teaching and educational institutions, 
in agreement with the Ministry of Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of 
Education and Science of Ukrain e, the Ministry of Health Protection of Ukraine and the 
Ministry of Finance of Ukraine "On Establ ishment of Payment Cap for Residence in 
[Student] Hostels," No. 453/362/260, dated 21 December 1998. 
Payment caps for residence in 
hostels of the system of the 
Ministry of Interior of Ukraine Establishment of 
payment cap The Ministry of Interior of Ukraine in 
agreement with the Ministry of 
Finance of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996. 
Tariffs for transportation of 
natural gas, oil, oil products, 
ammonia and ethylene substances 
supplied to consumers of Ukraine 
by trunk pipelines Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996,  and Resolutions of the NCRE "On Tariffs 
on Transportation of Oil by Trunk Pipelines through the Territory of Ukraine," No. 1092, 
dated 26 August 1999, "On the Approval of Ta riffs on Transportation and Supply of the 
Natural Gas," No. 73, dated 29 January 2001, "On Tariff on Transportation of Ammonia of 
the Russian Origin through the Territory of Ukraine by a Trunk Pipeline," No. 1285, dated 28 December 2000, "On Tariff on Transit and Transportation of Liquid Ammonia by a 
Trunk Ammonia Pipeline," No. 252, dated 23 January 2001, and "On Tariffs on 
Transportation of Liquid Ammonia by Trunk Pipelines," No. 1067, dated 
27 September 2002. 
Tariffs for storage of natural gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Resolution of the NCRE "On 
Tariffs on Storing, Pumping-in and Extracting of the Natural Gas by Subsidiary Enterprise 
"Ukrtransgas," No. 447, dated 27 April 2000.  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 175Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for transportation of 
natural gas by distributive 
networks and supply of natural 
gas Establishment of 
tariffs The National Commission for 
Regulation of Electricity The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 199 6, and Resolutions of the NCRE on the 
approval of tariffs on transportation of the natu ral gas by distributive pipelines for regional 
enterprises. 
Tariffs for services provided to foreign citizens who are users of 
hunting grounds Establishment of 
tariff caps Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of State Committee for 
Forestry of Ukraine "On the Approval of Pr ice Caps on Hunting Trophies Obtained by 
Foreign Citizens and Tariff Caps on Services Provided to such Citizens," No. 26, dated 
28 February 2002. 
Prices of licenses for hunting wild 
hoofed hunting animals and bear Establishment of 
prices Derzhkomlisgosp in agreement with 
the Ministry of Economy of Ukraine The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and the Order of the Ministry of Forestry 
of Ukraine "On the Approval of Price of Hunting Licenses for Hunting in Hunting Grounds 
of Ukraine for Citizens of Ukraine and Foreign Citizens," No. 85, dated 8 August 1996. 
Amount of payment for services provided to drunk persons by 
medical departments of sobriety 
attached to interior authorities Establishment of the 
amount of payment, 
price caps or 
profitability caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities. 
Tariffs for services provided by 
the state-owned and communal 
medical and preventive 
institutions of health protection Establishment of 
prices and 
profitability cap or 
declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities. 
Tariffs on inventor y of real estate, 
legalization of ownership rights to 
real estate object s and registration 
of such rights Establishment of 
tariffs, tariff caps 
and profitability cap 
or declaration The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities. 
Tariffs for transportation of 
passengers and price of tickets in 
city passenger vehicles, i.e. the 
underground, bus, tram and trolley 
bus (which works in an ordinary 
regime of traffic) Approval of tariffs 
and tariff caps or 
profitability cap The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations, executive 
authorities of the L'viv and Kryviy 
Rig City Councils The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities. 
Tariffs for transportation of passengers and luggage by 
passenger electric transport 
(trolley bus) in inter-city and 
suburban communication Establishment of 
tariff caps The Council of Ministers of the 
Autonomous Republic of Crimea The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of the Council 
of Ministers of the Autonomous Republic of Crimea.  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 176 Description of goods or services 
prices (tariffs) which are subject 
to state regulation Form or nature of 
price regulation Authorities of the executive power 
which effectuate regulation Normative Acts 
Tariffs for transportation of 
passengers and luggage by railway 
transport in suburban 
communication  Approval of tariff 
caps Departments of railways in agreement 
with the Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996. 
Tariffs for transportation of passengers and luggage by motor 
transport (which works in an 
ordinary regime of traffic) in 
inter-city, within oblast and 
suburban communication Approval of tariff 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, the Order of the Ministry of Transport of 
Ukraine "On the Approval of the Standard Fo rms of Tickets for Trip of Passengers and 
Transportation of Luggage by Motor Transpor t and Tariffs Zones of Transportation of 
Passengers by Motor Transport in Suburban Routs," No. 278, dated 31 May 2000, and the 
Order of the Kyiv City Territorial-Production Association of Motor Transport "On the 
Approval of Tariff Caps on Transportation of Passengers and Luggage in Inter-city within 
Oblast Routs," No. 75, dated 11 July 2001. 
Payment caps for services 
provided by market places 
housing sellers of food and non-
food goods. Establishment of 
payment or payment 
caps The Council of Ministers of the 
Autonomous Republic of Crimea, 
oblast, the Kyiv and Sevastopol City 
State Administrations The Resolution of the CMU "On Establishm ent of Powers of the Executive Power 
Authorities and Executive Authorities of City Councils Regarding Price (Tariff) 
Regulations," No. 1548, dated 25 December 1996, and normative documents of local 
authorities.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 177 
 
 
 Table 7:  Calculation of Tariffs for the Supply of Electric Energy  
1.  Calculations of expected average purchasing price for the electric energy for the month in 
question for which the retail tariff is established are made in four stages, as below. 
1.1  Actual average purchasing price for the electric  energy determined within the month prior to 
the last month in question is calcula ted, subsidy corrections included: 
Цр-2ОРфакт * Ер-2ОРфакт +Цр-2Н* Ер-2Нфакт +∑Др 2 
---------------------------------------------------------------------- Цр-
2С3факт = Ер-2ОРфакт +Ер-2Нфакт  (UAH/Megawatt 
per year 
  
Цр-2Орфакт  is a price paid by the licensee purchasing the electric energy for Wholesale Electric 
Energy Market in the month prior to the last mont h in question (according to the electric energy sales 
act), (UAH/Megawatt per year). 
Цр-2Н is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station owned by the licensee in the month prior to the last month in question (UAH/Megawatt per year). 
Др-2 is the total sum of subsidies granted for th e licensee and adopted by the National Committee for 
Regulation of Electric Energy Industry licensee in the month prior to the last month in question, 
UAH. 
Ер-2Орфакт  is the actual amount of the electric ener gy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the last month in question (according to the electric energy sales act), (UAH/Megawatt per year). 
Ер-2Нфакт  is the actual amount of the electric energy purchased by the licensee directly from the 
producing company or the electric energy received by an electric power station owned by the licensee 
in the month prior to the last month in question (UAH/Megawatt per year). 
1.2  Expected average purchasing price for the el ectric energy for the month prior to the last 
month in question is calculated, subsidy corrections not included: 
Цр-2ОР* Ер-2ОР+Цр-2Н* Ер-2Н 
---------------------------------------------------------------------- Цр-2С3= 
Ер-2ОР+Ер2Н (UAH/Megawatt 
per year) 
  
Цр-2ОP is an expected wholesale market price in th e month prior to the last month in question 
(confirmed by National Committee for Regulation of  Electric Energy Industry), (UAH/Megawatt per 
year). 
Цр-2Н is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station owned by the licensee in the month prior to the last month in question (UAH/Megawatt per year). 
Ер-2ОP is the expected amount of the electric energy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according WT/ACC/SPEC/UKR/5/Rev.3 
Page 178  
 
 to expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
Ер-2Н is the expected amount of the electric energy  purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power station owned by the licensee in the month prior to the last month in question, UAH/Megawatt per 
year (according to expected balance of the electri c energy adopted by the Ministry of Fuel and 
Electric Energy and technical/bus iness indices calculated as based upon this balance for the month 
concerned). 
1.3   Deviation of the payment amount for the electric energy purchased is determined, i.e. 
Ср-2=(Цр-2С3факт -Цр2С3)*(Ер-2Орфакт +Ер2Нфакт )+Ср-2кор (UAH), 
Цр-2С3факт  is the actual average purchase price for the el ectric power determined in the month prior 
to the last month in question is calculated, subs idy corrections included (calculated by the licensee), 
UAH/Megawatt per year. 
Цр-2С3 is the expected average purchasing price for the electric energy for the month prior to the last 
month in question, corrections for payment amount  deviations not included (calculated by the 
licensee), UAH/Megawatt per year. 
Ер-2ОP факт  is the actual amount of the electric energy purchased by the licensee for Wholesale 
Electric Energy Market in the month prior to the l ast month in question, Megawatt per year (according 
to the electric energy sales agreement). 
Ер-2Нфакт  is the actual amount of the electric energy purchases by the licensee directly from the 
producing company or the electric energy received by the licensee from the electric power station owned by him in the month prior to the last month in question, UAH/Megawatt per year (according to 
the electric energy sales agreement). 
Ср-2кор – cost of the corrections made for the sta ndard technology expenses of the electric energy 
determined in compliance with the "Temporary Enactment for Procedures of Submission, Determination and Adoption of Economic Rates Of Standard Technologic Expenses of Electric 
Energy for Licensees Transferring Electric Energy by Local Electric Power Networks" adopted by the 
decree of the National Committee for Regula tion of Electric Energy Industry dated 
30 November 2001, No 1179. 
No DCp-2 кор is calculated for the licensees, for which the tariffs for transfer of the electric energy 
and the retail tariffs are calculated according to the Decree issued by the National Committee for 
Regulation of Electric Energy Industry dated 10.042001 No 348 concerning definition of the expected purchasing price for the electric energy for a month in question coming next after that reported. 
1.4  The expected average purchasing price for th e electric energy for a month in question for 
which the retail tariffs are established shall be calculated, i.e. 
Цр-ОР* Ер-ОР+ЦрН * ЕрН +Ср-2 
---------------------------------------------------------------------- ЦрС 3= 
ЕрОР +ЕрН  (UAH/Megawatt 
per year) 
 
ЦрО P is an expected wholesale market price in a month in question (confirmed by the National 
Committee for Regulation of Electric Energy Industry), (UAH/Megawatt per year).  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 179 
 
 
 ЦрН  is the price for which the licensee has purchased  the electric energy according to an agreement 
directly from the producing company or the tariff for the electric energy supplied by an electric power 
station of the licensee in the month in question (UAH/Megawatt per year). 
ЕрОP is the expected amount of the electric ener gy purchases by the licensee at the Wholesale 
Electric Energy Market in the month in question, Megawatt per year (according to expected balance 
of the electric energy adopted by the Ministry of  Fuel and Electric Energy and technical/business 
indices calculated as based upon this balance for the month concerned). 
ЕрН is the expected amount of the electric ener gy purchases by the licensee directly from the 
producing company or the expected amount of the electric energy received by an electric power station owned by the licensee in the month in question, UAH/Megawatt per year (according to 
expected balance of the electric energy adopted by the Ministry of Fuel and Electric Energy and 
technical/business indices calculated as based upon this balance for the month concerned). 
DCP-2 are deviations of the amount paid off for the electric energy purchased, UAH (calculated by 
the licensee). 
2.  Calculation of the retail tariff for the elect ric energy consumed is to be made using the 
formulae: 
Црс3 
------------------------------- Tij = 
П (1-kl) (=) + TjM + Ti П 
  
i = a group of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
j = a class of a user in compliance with standa rd procedures (methods) adopted by the National 
Committee for Regulation of Electric Energy Industry; 
l = classes of voltages in the networks that tran sferred the electric energy up to the end user; 
Црс3 = expected average purchasing price for the el ectric energy for a month in question (p) for 
which the retail tariffs for the electric energy are established, UAH/Megawatt per year (to be calculated by the licensee as based upon the methods described in the paragraph 1). 
 kl = economic coefficient of the standard technolog ic spending of the electric energy at the first class 
of voltage.  To be determined as a ratio of the sta ndard technologic spending of the electric energy at 
corresponding classes of the voltage to the electric energy amounts transferred to the local power 
networks with the correspondent class of voltage for tr ansfer for the users at the territory of licensed 
activities within a period concerned. 
TjM = the tariff for the electric energy transfer  by the local power supply networks, UAH/Megawatt 
per year (confirmed by the National Committee for Regulation of Electric Energy Industry; 
TiП = the tariff for the electric energy supply, UAH/Megawatt per year, to ensure coverage of the 
licensee expenses for delivery of the electric energy to the users. WT/ACC/SPEC/UKR/5/Rev.3 
Page 180  
 
 Example of calculation of retail tariff for electric energy. 
Data Unit July August 
Expected wholesale market price UAH/Megawatt per year 99.5 100.0 
Actual price of electric power 
purchases at wholesale power market UAH/Megawatt per year 78.15  
Subsidy amount UAH 3,514,647 4,271,296 
Amounts of electric energy 
purchases at wholesale power market Megawatt per year 216,180 - 
(expected) 
217,292 - (actual) 246,990 - 
(expected) 
Tariff for electric energy supplied by 
electric power station directly to 
licensee delivering electric energy 
under regulated tariffs UAH/Megawatt per year 24.7 24.7 
Amounts of electric energy 
purchases from electric power 
station Megawatt per year 690 - (expected) 
720 - (actual) 594 - (expected) 
Economic coefficient of standard 
technology spending of electric 
power     
1st class % 7.41 7.19 
2nd class % 13.02 12.85 
Tariff for electric energy tran sfer by local power networks 
1st class UAH/Megawatt per year 5.55 5.55 
2nd class UAH/Megawatt per year 29.06 29.06 
Tariff for supply of electric power 
1st group UAH/Megawatt per year 2.15 2.15 
  
The example of the calculation was given on the assumption that the licensee was not concerned with 
licence fees of the users. 
Calculation of actual average purchasing price fo r July corrected with regard to subsidies. 
78.15x217292+24.7x720+3514647 
------------------------------------------------------------ Цр-2С3факт  
= 217292+720 UAH 94.09/ 
Megawatt per year 
  
Calculation of expected average purchasing price for July not corrected with regard to amount of 
payment deviation. 
99.5x216180+24.7x690 
------------------------------------------------------------ Цр-2С3 = 
216180+690 UAH 99.26/ 
Megawatt per year 
  
Calculation of payment deviation in July. 
∆Cp-2=(94.09-99.26)x(217,2 92+720)=-UAH 1,127,122.04  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 181 
 
 
 Calculation of average purchase price for August. 
100x246990+24.7x594-1127122.04 
------------------------------------------------------------ Цр-С3 = 
246990+594 UAH 95.27/ 
Megawatt per year 
  
Calculation of retail tariffs for August. 
Tariff for users of the 1st class, 1st group. T11 = 95.27 + 5.55+2.15=UAH 110.4/Megawatt per year 1-0.0719 Tariff for users of the 2nd class, 1st group. T12 = 95.27 + 29.06+2.15=UAH 149.0/Megawa tt per year (1-0.0719)x(1-0.1285) WT/ACC/SPEC/UKR/5/Rev.3 
Page 182  
 
 Table 8(a):  Goods, the import or export of which requires an activity licence
 
HS Product Licensing Body Eligibility Timeframe for 
Obtaining 
Licence/ Cost of 
Licence Measure 
Description/WTO 
Justification 
Within 10 working days 8523, 8524 
 Laser-readable discs; 
matrixes.  Ministry of 
Economy  All agents of 
economic 
activity  
UAH 340 GATT Article 
XX (d) 
Within 10 working days  List approved by Resolution of 
the Cabinet of 
Ministers 
No. 932 of 
5 July 2002  Holographic 
protection elements  Security Service of 
Ukraine  All agents of 
economic 
activity  
UAH 340 GATT Article 
XX (d) 
Within 9 
working days  3001-3006 Narcotics, 
psychotropic 
substances and 
precursors  State Department 
for Supervision 
over Quality, 
Safety and 
Production of 
Medicines and 
Articles for medical Use  Note
2  
UAH 340 GATT Article 
XX (b) 
Within 10 
working days  Note3 Cryptosystems and 
means for crypto-
graphic protection  Security Service of 
Ukraine  All agents of 
economic 
activity UAH 340 GATT Article 
XX (d) 
                                                      
2 According to the Law "On Turnover of Narcotics, Psychotropic Substances, Their Analogs and 
Precursors" No. 60/95-VR of 15 February 1995 the activity, connected with the turnover of narcotics, 
psychotropic substances (with exception of some psychotropic substances and the precursors defined in this Law) is conducted by enterprises of the state and municipal form of property which have licenses for certain 
types of activity such as cultivation, development, production, storage, distribution, transportation, sending, 
purchase, selling, import, export, use and destruction of  narcotics, psychotropic substances, their analogs and 
precursors. 
It is indeed the case, when the state and municipal enterprises are eligible to apply for activity licence 
(Article 6 Law No. 60/95-VR) and certificate for import or export of narcotics, psychotropic substances and 
precursors (art. 12 Law No. 60/95- VR).  A certificate (separate permit ) to import or export narcotics, 
psychotropic substances and precursors is being issued by the Committee on Narcotics Control attached to the Ministry of Health Protection upon approval with the Security Service of Ukraine. 
3 Development of hardware, hardware and software means for cryptographic protection of information 
and cryptosystems.  Development of software means for cryptographic protection of information and cryptosystems. 
Production of hardware, hardware and software mean s for cryptographic protection of information and 
cryptosystems.  Production of software means for cryptographic protection of information and cryptosystems.  
 Production and operation of means for cryptographic protection of information and cryptosystems.  
 Certification tests and exert examination of cryptosystems and means for crypto-graphic protection of information. 
 Thematic research of means for cryptographic protection of information and cryptosystems. 
 Provision of services in the area of cryptographic protection of information. 
 Importation and exportation of means for cryptographic protection of information and cryptosystems.  
 Trading in means for cryptographic prot ection of information and cryptosystems.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 183 
 
 
 Other goods-related activities subject to licensing accor ding to Article 9 of the Law "On Licensing of 
Certain Types of Economic Activity" No. 1775-III of 1 June 2000, as amended: 
1) minerals exploration activity; 
2) production and service of arms and ammunition ther eto, cold steel arms, pneumatic arms of 
caliber exceeding 4.5 millimetres and bullet ai rspeed over 100 meters  per second, sales of 
arms and ammunition thereto, cold arms, pneum atic arms of caliber over 4.5 millimetres and 
bullet airspeed over 100 meters per second; 
3) production of explosives (under the list, establishe d by the Cabinet of Ministers of Ukraine); 
4) production of extra-dangerous chemical agents (according to the list, established by the 
Cabinet of Ministers of Ukraine); 
5) uranium ore mining; 
6) extraction of precious metals and stones, organogenic jewels and semiprecious stones; 
7) production of precious metals and stones, or ganogenic jewels and semiprecious stones; 
8) manufacture of products of precious metals and precious stones, organogenic jewels and 
semiprecious stones and trade in precious metals and stones, or ganogenic jewels and 
semiprecious stones; 
9) production of medicines, wholesale a nd retail trade in medical products; 
10) production of veterinary medications, wholesale and retail trade in veterinary medications; 
11) production of pesticides and agricultural chemic als, wholesale and retail trade in pesticides 
and agricultural chemicals; 
12) production of special-purpose devices, loaded w ith lachrymatory and irritating substances, 
devices of individual protection or offensive defensive; 
13) designing and production of special-purpose tec hnical appliances for taking information from 
communication channels, other devices for a private obtaining of information, trade in special-purpose technical appliances for taki ng information from communication channels 
and other devices for a private obtaining of information; 
14) development, production, utiliza tion, operation, certification testing, subject research, 
expertise, importation and exportation of cr yptosystems and means of cryptographic 
protection of information, providing services in  the sphere of cryptographic protection of 
information, trade in cryptosystems and means of cryptographic protection of information; 
15) designing, production, introduction, certificati on testing, importation and exportation of 
holographic protection of elements; 
16) manufacture of forms of securities and documents of obligatory accounting; 
17) transportation of oil and petroleum products by a trunk pipeline, transportation of natural gas 
and oil gas by trunk pipelines and its distribution; 
18) 
development, production, preparation, storage,  transportation, purchase, carriage, importation, 
exportation and liquidation of drugs and psychotropics and their precursors; 
19) cultivation and utilization of plants, cont aining drugs, for the industrial purposes; 
20) storing, processing, and metallurgical treatment  of scrap ferrous and non-ferrous metals; 
21) collection, primary processing of wastes and scr ap of non-ferrous metals and precious stones, 
organogenic jewels and semiprecious stones; 
22) collection and storage of certain kinds of wast es as secondary raw materials (under the lists, 
established by the Cabinet of Ministers of Ukraine); 
23) production of discs for laser reading systems; 
24) exports and imports of e quipment and discs for laser reading systems; and 
25) production of perfumes and cosmetics with the use of ethyl alcohol. WT/ACC/SPEC/UKR/5/Rev.3 
Page 184  
 
 Table 8(b):  Goods, the import or export of which requires a licence on the right to import
 
HS Product Licensing 
Body Eligibility Cost of 
Licence Measure 
Description/WTO 
Justification 
2207, 
2208 202900, 
2208 208900 Ethyl alcohol, cognac spirits, 
fruit spirits  Ministry of 
Economy  Only designated 
state enterprises  UAH 170,000 GATT Article 
XX (b and d) 
2204, 2205, 
2206, 
2208 Alcoholic beverages: Products 
obtained by alcoholic 
fermentation of materials 
containing sugar or produced 
on the basis of food alcohol with an ethyl alcohol content 
higher than 1.2 per cent of 
volumetric units.   Ministry of 
Economy  All agents of 
economic 
activity UAH 500,000 GATT Article 
XX (b and d) 
2402, 2403  Tobacco products: Cigarettes, 
cigarettes with a cardboard 
holder, cigars, cigarillos and 
also pipe tobacco, snuff, 
chewing tobacco and other 
products from tobacco or its 
substitutes, which influence the 
physiology of a person while 
consuming them.   Ministry of 
Economy  All agents of 
economic 
activity  UAH 500,000 GATT Article 
XX (b and d)  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 185 
 
 
  Table 8(c):  Licensing in Ukraine (Services-related Activities)  
1) Design, production, introduction,  servicing and research of efficiency of systems and devices 
of technical protection of information, providing services in the sphere of technical protection of information; 
2) Supply of natural gas at contro lled and non-controlled tariffs; 
3) Storage of natural gas in the amounts, exceedi ng the rate, specified by terms of licensing; 
4) Centralized water supply and draining; 
5) Design, testing, production, operation of carri er rockets, space vehicles and their component 
parts, earth space infrastructure and its component s, equipment, which is a constituent part of 
a space segment of satellite systems; 
6) Disinfection, disinsection and deratization works; 
7) Medical practice; 
8) Treatment of donor blood and its com ponents, making medications thereof; 
9) Veterinary practice; 
10) Organization and maintenance of totalizators,  gambling houses, issuance and arranging of 
lotteries; 
11) Building activity (exploration and projecting wo rks for the purpose of construction, erection 
of bearing and filler structures, construction and assemblage of engineering and transport 
networks); 
12) Providing services in conveyance of passengers and cargoes by air transport; 
13) Providing services in conveyance of passengers and cargoes by river and sea transport; 
14) Providing services in conveyance of passengers a nd cargoes by motor transport of public use 
(except services in conveyance of passengers and their luggage by taxi); 
15) Providing services in conveyance of passengers and their luggage by taxi; 
16) Providing services in conveyance of passengers and cargoes by railway transport; 
17) Operations in the area of treatment of dangerous waste products; 
18) Design, assemblage, technical maintenance of means of fire protection and heating systems, 
evaluation of fire-prevention situation within the objects; 
19) Testing of fire safety of substances, materials, building structures, wares and equipment, as 
well as assessment of conformity of fire engi neering, fire-engineering equipment and fire-
protection products with the established norms; 
20) Providing services in guarding of state a nd other property, guarding of citizens; 
21) Performing topography-and-geodesic and cartographic works; 
22) Execution of aviation and chemical works; 
23) Sending of postal orders, non-registered and re gistered letters, post cards, postal packages and 
parcels under 30 kilograms; 
24) Providing services in the sphere of radio communication (with the use of radio frequencies); 
25) Providing services in telecommunication (except departmental objects); 
26)
 Technical servicing of television, radio and wi re broadcasting networks within the framework 
of industrial operation; 
27) Arrangement of foreign, home and intern ational tourism; arranging of excursions; 
28) Recreational and sports activity; 
29) arranging and conducting of trainings of  sports professionals and amateurs; 
30) training of sportsmen for participation in co mpetitions in various sports, recognized in 
Ukraine; 
31) Activities of arbitration directors (adminis trators of property, sanitation managers, 
liquidators); 
32) Mediation in employment abroad; 
33) Professional activity in the equity market; 
34) Fulfilment of land planning and land appraisal works; WT/ACC/SPEC/UKR/5/Rev.3 
Page 186  
 
 35) Design, construction of new and reconstructi on of the existing reclamation systems and 
individual objects of engineering infrastructure; 
36) Activity related to the industrial fishing at industrial areas of water bodies of fish industries, 
except inner water bodies (ponds) of fish industries; and 
37) mediation activity of a customs broker and customs carrier. 
Source: Article 9 of the Law "On Licensing of Certain Types of Economic Activity" No. 1775-III of 
1 June 2000, as amended.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 187 
 
 
 Table 8(d):  Documentation requirements for obtaining an activity licence  
The application must contain the following information: 
- name; 
- location; 
- banking details and identifica tion code – for a legal entity; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence), and identification number of a physical person who is the payer of taxes and other mandatory  payments – for  a physical person; 
- type of business activity for which an a pplicant intends to obtain a licence; and 
- copy of the certificate of state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and Organizations of Ukraine certified by a notary or by the authority which issued the original document. 
Documentation required to obtain a licence to impo rt and export alcoholic beverages and tobacco 
products: 
- an application form to obtain a licence to import and export ethyl, cognac and fruit spirits, 
distilled grape ethyl spirits, distilled fruit et hyl spirits, alcoholic beverages and tobacco 
goods; 
- a copy of the certificate on state registration of the agent of entrepreneurial activity, 
certified by a notary or by the authority which issued the original document; and 
- a copy of the document which confirms the sp ecial authorities granted by the Cabinet of 
Ministers of Ukraine to the state-owned ente rprise or organization to carry out import and 
export of ethyl, cognac and fruit spirits, distille d grape ethyl spirits and distilled fruit ethyl 
spirits, certified by the head's signature a nd stamped with a company's seal (in case of 
submission of the documents for receipt of a licence to carry out the given operations). 
Information required for an activity licence to import and export optical media equipment and discs: 
Application including the following information: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- contact telephone number; 
- organizational and legal form; 
- identification code for a legal entity (ide ntification number for a physical person); 
- banking details; 
- type of activity (export or import, optical media equipment or discs); 
- location of effectuation of the activity; and 
- obligations concerning the fulfilmen t of licensing terms and conditions. 
Required documentation attached  to the application form: 
- copy of the certificate on state registration of the agent of entrepreneurial activity or copy 
of the certificate on its inclusion into the Unified State Register of Enterprises and WT/ACC/SPEC/UKR/5/Rev.3 
Page 188  
 
 Organizations of Ukraine certified by a notary or by the authority which issued the 
original document; 
- list of the management of an agent of entrep reneurial activity (its head, deputy heads and 
chief accountant), including their surnames, names and patronymics, positions and office 
telephone numbers signed by the head and duly stamped, as well as the reference 
concerning owners, signed by the head of a company and duly stamped; 
- duly certified copies of the founding documents (for a legal entity); 
- duly certified copies of the documents which c onfirm ownership rights or lease of storage 
facilities; 
- duly certified copies of the documents which confirm the information on the premises 
where wholesale and/or retail trade in opti cal media discs (for a licence to import discs) 
shall take place; 
- information on availability of optical media disc remainders as of 21 April 2002 (for 
export and import of optical media discs) – in case of such availability; and 
- list of main components for specialized equipment for production of optical media 
systems, export or import of which are subject to licensing pursuant to laws (for licenses 
on export and import of equipment).   
Requirements for obtaining a licence for the produc tion, wholesale and retail trade in pesticides and 
agro-chemicals:   
Application containing the following: 
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity; 
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the 
original must be attached to the application form.   
In order to produce pesticides and agro-che micals, business agent must posses the following 
documentation: 
- normative documents of standardization (GOST [State Standards of the former Soviet 
Union, which still apply in Ukraine], TU [T echnical Terms and Cond itions], DSTU [State 
Standards of Ukraine]) for production of goods of the given quality; 
- technological regulations; 
- positive conclusions of sanitary and epidemiological service; 
- permit to commence work; 
- permit to produce testing groups of domes tic pesticides and agro-chemicals; and 
-
 rules, drafted and approved by business agent on the basis of the approved technological 
regulations.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 189 
 
 
 In order to carry out business activities on wholesale and retail trade in pesticides and agro-chemicals, 
a business agent must posses the following: 
- storing facilities for storage of pesticides and agro-chemicals.  Such storing facilities must 
meet sanitary and hygienic requirements and safety engineering rules, as well as to have sanitary passports; 
- quality certificates for pesticides and agro-chemicals; 
- regulations to carry out trade operations; 
- rules on labour protection, production sanitation and fire safety; 
- duties regulation; and 
- positive conclusions of sanitary and epidemiological service. 
A business agent must sell pesticides and agro-c hemicals to the population in a small-packed form 
with mandatory instructions printed in Ukrainian concerning the safe use of such pesticides and agro-
chemicals.  Employees of business agents whose ac tivities relate to wholesale and retail trade in 
pesticides and agro-chemicals must have special e ducation and training, undergo retraining once per 
three years and medical examination, as well as have  a permit to work with the said pesticides and 
agro-chemicals, certificate and medical book. 
Documentation required to obtain a certificate to import/export narcotics, psychotropic substances and 
precursors:  
- application on a company's letterhead addressed to the Head of the Committee, containing 
the following information: 
- purpose of importation; 
- complete names, exact addresses and telephone (telexes) numbers of the importer 
(consignee) and exporter; 
- international non-proprietary name of the impor ted produce, if such name is available, 
and/or the first name under which the said  produce was issued, and/or the name under 
which it is manufactured in importing or exporting countries; 
- amount of narcotics, psychotropic substan ces and precursors subject to importation; 
- medical form of a narcotic, psyc hotropic substance and precursor; 
- name and amount of narcotics, psychotr opic substances and precursors which are 
imported under a contract and included to the List of narcotics, psychotropic substances, 
their analogs and precursors that are subject to  the special control pursuant to applicable 
laws of Ukraine (hereinafter "those includ ed to the list of controlled substances"); 
- name of the producer; 
- number of the contract for supply; 
- price (sum) of the contract for supply; 
- name and number of tare items – for narcoti cs, psychotropic substances and precursors in 
the form of substance used for production of medicines; 
- type of transport for supply; 
- delivery term for supply; 
- 
name of the crossing point at state border of Ukraine through which importation shall be 
made; 
- invoice, cargo declaration, cargo, customs and transportation documents which contain 
the information on the amount of narcoti cs, psychotropic substances and precursors; 
- a company's Charter certified by a notary; 
- a copy of the contract, according to whic h importation of narcotics, psychotropic 
substances and precursors into Ukraine is  effectuated, certified by a notary; 
- certificate of Medicines Registration Bureau of the Ministry of Health Protection of 
Ukraine on registration of medicines that are imported into Ukraine; WT/ACC/SPEC/UKR/5/Rev.3 
Page 190  
 
 - quality certificate of a narcotic or psycho tropic substance with indication of its 
serviceable life (quality passport of the producer is attached as to precursors); 
- obligations of the company on use of narco tics, psychotropic substances and precursors 
only for the declared purposes (import); and 
- a licensed copy for carrying out the given activity in the field of turnover of narcotics, 
psychotropic substances and precursors, certified by a notary. 
Information required to obtain a licence for produc tion, wholesale and retail trade in medicines:  
- name of the legal entity with all its s ubsidiaries and branches, and its location; 
- surname, name, patronymic and passport details ( series, number, issuing authority, date of 
issuance and residence) – for a physical person; 
- identification code for a legal entity (ide ntification number for a physical person); 
- type of activity; 
- location of effectuation of the activity;  
- obligations concerning the fulfilment of licensing terms and conditions; and 
- a copy of the certificate of state registrati on of the agent of entrepreneurial activity or 
copy of the certificate of its inclusion into the Unified State Register of Enterprises and 
Organizations of Ukraine certified by a notary or by the authority which issued the original to be attached to the application form. 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 191 
 
 
 Table 9:  Required payment for expertise,  State registration and re-registration  
of pesticides and agrochemicals in Ukraine  
Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  16,500 5,500 
- for a period of 2 years  6,600 5,500 1  
- for a period of 1 year  3,300 5,500 
State registration of chemicals for combating home insects and rodents  
- for a period of 5 years  8,250  2,750  
- for a period of 2 years  3,300  2,750  2  
- for a period of 1 year  1,650  2,750  
State registration of bio-chemic als and growth regulators  
- for a period of 5 years  5,500  2,750  
- for a period of 2 years  2,750  2,750  3  
- for a period of 1 year  1,375  2,750  
Change of period for state registra tion of pesticides and agrochemicals (except for bio-chemicals and growth 
regulators)  
- up to 5 years 13,200  1,650  4  
- for 1 year period 3,300  1,650  
Change of period for state registration of ch emicals for combating home insects and rodents  
- up to 5 years  6,050  1,650  5  
- for 1 year period  1,650  1,650  
Change of period for state registration of bio-chemicals and growth regulators 
- up to 5 years  4,125  1,650  6  
- for 1 year period  1,375  1,650  
State registration of previously registered chemicals  
1. Expansion of sphere of application up to 5 specimen or hazardous objects:  
- for a period of 5 years  2,750 1,650  
- for a period of 2 years  1,650 1,650  
- for a period of 1 year  1,100 1,650  
2. Expansion of sphere of applicatio n of a chemical up to more than fi ve specimen or hazardous objects:  
- for a period of 5 years  5,500  1,650  
- for a period of 2 years  2,750  1,650  
- for a period of 1 year  1,650  1,650  
3. Change of chemical's directions for use:  
- for a period of 5 years  3,300  1,650  
- for a period of 2 years  1,650  1,650  
- for a period of 1 year  1,100  1,650  
4. Change of chemical's expenditure norm:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  
- for a period of 1 year  -  1,650  
5. Minor change in chemical's preparative form:  
- for a period of 5 years  -  1,650  
- for a period of 2 years  -  1,650  7  
- for a period of 1 year  -  1,650  
State re-registration of pesticides and agrochemicals (except for bio-chemicals and growth regulators)  
- for a period of 5 years  8,250  1,650  
- for a period of 2 years  3,300  1,650  8  
- for a period of 1 year  1,650  1,650  
State re-registration of chemicals for combating home insects and rodents 
- for a period of 5 years  4,125  1,650  
- for a period of 2 years  1,650  1,650  9  
- for a period of 1 year  825  1,650  WT/ACC/SPEC/UKR/5/Rev.3 
Page 192  
 
 Amount of payment in UAH 
for Chemicals of foreign and 
domestic production No. Types of works 
registration expertise 
State re-registration of bio-ch emicals and growth regulators  
- for a period of 5 years  2,750  1,650  
- for a period of 2 years  1,650  1,650  10  
- for a period of 1 year  550  1,650  
 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 193Table 13:  Excise duty rates applied in Ukraine to beer, alcohol  beverages, ethyl alcohol, tob acco, oil products and certain ve hicles (as of  April 2005)  
Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
Alcohol beverages 
2203 00 Beer made from malt 0,27 UAH per 1 litre 
2204 (except for 2204 10, 2204 21 10 00, 
2204 29 10 00)  Wine of fresh grapes 3 UAH per 1 litre 
 0,25 UAH per 1 litre  
 
2204 (except for 2204 10, 2204 21 10 00, 2204 29 10 00)  Fortified wine of fresh grapes  3 UAH per 1 litre 
 0,50 UAH per 1 litre  
2204 10, 
2204 21 10 00, 2204 29 10 00  Sparkling wine 
 5 UAH per 1 litre  1,6 UAH per 1 litre  
2204 З0 Grape wine raw materials 0 
for the wine materials produced in Ukraine from domestic raw materials 
(code UCN FEA 2204 30), sold to intermediary organizations and consumers and wine materials produced  in the enterprises of primary 
production for the subjects of entrepreneurial activity who are producers 
of the wine raw materials (grapes), except for enterprises of secondary 
wine production who use those wine materials for the production of end 
products – 1.0 UAH per 1 litre; 
220500 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances 5 UAH per 1 litre  2.6 UAH per 1 litre   
220600 
 Fermented beverages (for example, cider, perry, mead); mixtures of 
fermented beverages and mixtures of fermented beverages and non-
alcoholic beverages 5 UAH per 1 litre  1.2 UAH per 1 litre  
220600 
 Fermented beverages (for example, cider, perry, mead) without alcohol 
added 1.2 UAH per 1 litre  
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% 
vol or higher; ethyl alcohol and other spirits, denatured, of any strength 17 UAH per 1 litre of 100 per cent alcohol   
2208 
(except for 2208 20)  Undenatured ethyl alcohol of an alcoholic strength by volume of less 
than 80% vol; spirits, liqueurs and other spirituous beverages 17 UAH per 1 litre of 100 per cent alcohol   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 194 Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
2208 20 (except for 2208 20 12 00,  
2208 20 29 00 – only brandy, 2208 20 89 00 – cognac 
alcohol only)  - Spirits obtained by distilling grape wine or grape marc 17 UAH per 1 litre of 100 per cent alcohol  
2208 20 1200 Cognac 16 UAH per 1 litre of 100 per cent 
alcohol 6 UAH per 1 litre of 100 per cent 
alcohol 
2208 20 2900 Brandy only 16 UAH per 1 litre of 100 per cent 
alcohol 6 UAH per 1 litre of 100 per cent 
alcohol 
2208 20 8900 Only cognac alcohol 16 UAH per 1 litre of 100 per cent alcohol  
Tobacco products 
2401  Unmanufactured to bacco; tobacco refuse 0 
2402 10 00 00  - Cigars, cheroots and ci garillos, containing tobacco 20 UAH per 100 pieces plus 8 per cent of the sale turnover  of the 
product   
2402 20 90 10  Cigarettes w ithout filters from tobacco 5 UAH per 1000 pieces plus 8 per cent of the sale turnover of the 
product   
2402 20 90 20  - - - Cigarettes with filters from tobacco 11.5 UAH per 1000 pieces plus 8 per cen t of the sale turnover of the 
product   
2403  
(except for 2403 99 10 00 2403 10)  Manufactured tobacco and manu factured tobacco substitutes; 
"homogenised" or "reconstituted" to bacco; tobacco extracts and essences 0  
 
2403 10  - Smoking tobacco, whether or not containing tobacco substitutes in any 
proportion 10 UAH per 1 kg plus 8 per cent of the sale turnover of the product   
 
2403 99 10 00  Chewing tobacco and snuff 10 UAH per 1 kg plus 8 per cent of the sale turnover of the product   
Oil products 
 Light distillers  
2710 00 11 00  For specific processing € 12 per 1,000 kg 
2710 00 15 00  For chemical transformations in the processes not included in  
2710 00 11 00  € 12 per 1,000 kg 
 Special spirit  
2710 00 21 00  White spirit  € 12 per 1,000 kg  
2710 00 25 00  Others € 20 per 1,000 kg  
 Motor spirit  
2710 00 31 00  Aviation spirit € 20 per 1,000 kg  
2710 00 37 00  Jet fuel € 20 per 1,000 kg  
2710 00 39 00  Other light fractions  € 20 per 1,000 kg   
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 195Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
 Medium oils  
2710 00 41 00  For undergoing a specific process € 20 per 1,000 kg  
2710 00 45 00  For undergoing chemical transformation by a process other than those 
specified in respect of subheading 2710.00610 € 12 per 1,000 kg  
 For other purposes  
 Kerosene  
2710 00 51 00  Jet fuel € 12 per 1,000 kg  
2710 00 55 00  
2710 00 59 00 Others € 20 per 1,000 kg  
2710 00 27 11 
2710 00 27 31 
2710 00 29 01 
2710 00 32 01 2710 00 34 11 
2710 00 34 31 
2710 00 36 01  Only motor spirits (DSTU 320.00149943.015-2000) containing not less 
than 5% of high-octane oxygen-containing agents: А-76 Ек, А-80 Ек, 
А-92 Ек, АІ-93 Ек, А-95 Ек, А-98 Ек  € 60 per 1,000 kg  
2710 00 27 19 
2710 00 27 39 
2710 00 27 90 2710 00 29 09 
2710 00 32 09 
2710 00 34 19 2710 00 34 39 
2710 00 34 90 
2710 00 36 09  Motor spirits А-72б А-76б А-80б А-90б А-91б А-92б АШ-93б А-95б 
А-96б А-98  € 60 per 1,000 kg  
2710 00 61 00 
2710 00 65 00 
2710 00 69 00  Heavy distillers (diesel fuel)  € 30 per 1,000 kg  
3811 19 00 00   
 High octane gasoline additives containing oxygen  
(TUU 30183376.001 - 2000)  0 
Vehicles 
8703  Motor cars and other motor vehi cles principally designed for the 
transport of persons (other  than those of heading № 87.02), including 
station wagons and racing cars  
8703 10  - Vehicles specially designed for travelling on snow; golf cars and 
similar vehicles   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 196 Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
8703 10 11 00  - - - - Vehicles specially designed for travelling on snow with 
compression-ignition internal combustion piston engine (diesel or semi-
diesel), or with spark-ignition in ternal combustion piston engine € 0.6 per 1 cm3 
8703 10 18 00  - - others € 0.6 per 1 cm3 
 - -  Other vehicles, with spark-ignition internal combustion reciprocating 
piston engine  
8703 21  - Of a cylinders capacity not ex ceeding 1,000 cm3  
8703 21 10 00  
 - - - new € 0.02 per 1 cm3 
8703 21 90  
 - - - used  
8703 21 90 10  - - - - for not more than 5 years  € 1 per 1 cm3 
8703 21 90 30  - - - - more than 5 years € 1.25 per 1 cm3 
8703 22  - - Of a cylinders capacity exceeding 1,000cm3 but not exceeding 
1,500 cm3  
8703 22 10 00  - - - new € 0.02 per 1 cm3 
8703 22 90  - - - used 
8703 22 90 10  - - - - for not more than 5 years € 1.25 per 1 cm3 
8703 22 90 30  - - - - more than 5 years € 1.5 per 1 cm3 
8703 23  - - Of a cylinders capacity exceeding 1,500cm3 but not exceeding 
3,000 cm3  
   - - -new  
8703 23 11  - - - - Motor caravans  
8703 23 11 10  - - - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 
2,200 cm3 € 0.03 per 1 cm3 
8703 23 11 30  - - - - -  Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 
3,000 cm3 € 0.06 per 1 cm3 
8703 23 19  - - - -other  
8703 23 19 10  - - - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 
2,200 cm3 € 0.03 per 1 cm3 
8703 23 19 30  - - - - Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 
3,000 cm3 € 0.06 per 1 cm3 
8703 23 90  - - -used  
  - - - Of a cylinder capacity exceeding 1,500 cm3 but not exceeding 
2,200 cm3  
8703 23 90 11  - - - -  not more than 5 years € 1.5 per 1 cm3 
8703 23 90 13  - - - - - more than 5 years € 2.0 per 1 cm3  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 197Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
 - - - - Of a cylinder capacity exceeding 2,200 cm3 but not exceeding 
3,000 cm3  
8703 23 90 31  - - - - not more than 5 years € 2.0 per 1 cm3 
8703 23 90 33  - - - - - more than 5 years € 3.0 per 1 cm3 
8703 24  - - Of a cylinder capacity exceeding 3,000cm3  
8703 24 10 00  - - - new € 0.1 per 1 cm3 
8703 24 90  - - -used    
8703 24 90 10  - - - - not more than 5 years € 3.0 per 1 cm3 
8703 24 90 30  - - - - more than 5 years € 3.5 per 1 cm3 
 - - Other vehicles, with compression-ignition internal combustion piston 
engine (diesel or semi-diesel)  
8703 31  - - Of a cylinders  capacity not exceeding 1,500cm3  
8703 31 10 00  - - -new  € 0.02 per 1 cm3 
8703 31 90  - - -used     
8703 31 90 10  - - - - not more than 5 years  € 1.25 per 1 cm3 
8703 31 90 30  - - - - more than 5 years € 1.5 per 1 cm3 
8703 32  - -of a cylinders  capacity exceeding 1,500cm3 but not exceeding 
2,500 cm3  
 - - - new  
8703 32 11 00  - - - - Motor caravans fitted for temporary dwelling of people € 0.03 per 1 cm3 
8703 32 19 00  - - - - other € 0.03 per 1 cm3 
8703 32 90  - - - used    
8703 32 90 10  - - - - not more than 5 years € 1.75 per 1 cm3 
8703 32 90 30  - - - - more than 5 years € 2 per 1 cm3 
8703 33  - - - Of a cylin ders capacity exceeding 2,500 cm3  
 - - - new   
8703 33 11 00  - - - - Motor caravans fitted for temporary dwelling of people € 0.1 per 1 cm3 
8703 33 19 00  - - - - other € 0.1 per 1 cm3 
8703 33 90  - - - used  
8703 33 90 10  - - - - not more than 5 years  € 2.5 per 1 cm3 
8703 33 90 30  - - - - more than 5 years € 3.25 per 1 cm3 
8703 90  - other 
8703 90 10 00  - -Vehicles with electric motors  € 100 per 1 piece  
8703 90 90 00  - - other € 100 per 1 piece   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 198 Excise duty rates in UA hryvnias per product unit 
Commodity Code in 
accordance with CN FEA Commodity description Temporarily, until Ukraine accedes 
to the World Trade Organization the 
excise duty rates for the alcohol 
beverages imported into Ukraine For all products subject to the 
excise 
8711 40 00 00  Motorcycles (including mopeds) with reciprocating internal combustion 
piston engine with or without sidecar s and bicycles with auxiliary motor 
- of a cylinders capacity exceeding 500 cm3 but not exceeding 800 cm3 € 0.2 per 1 cm3 
8711 50 00 00  Motorcycles (including  choppers) with reciprocating internal 
combustion piston engine with or w ithout sidecars and bicycles with 
auxiliary motor - of a cylinders capacity exceeding 800 cm3 € 0.2 per 1 cm3 
8711 90 00 00  Motorcycles (including  choppers) with reciprocating internal 
combustion piston engine with or wit hout sidecars except for those) with 
reciprocating internal combustion piston engine; side cars € 0.2 per 1 cm3 
8716 10 99 00  Trailers and semi-trailers of the caravan type, for housing or camping,  
exceeding 3,500 kg except for th ose that can be deconstructed € 100 per 1 piece 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 199 Table 14(a):  Goods, imports of which are restricted  to protect human, animal or plant life and health  
UCC FEA commodity code (HS 96) 
The position 
of the good The sub-
position of 
the good The 
category 
of the 
good The sub-
category of 
the good The applied non-tariff 
measure (NTM) The date of 
application of the 
NTM 
 The customs 
regime, 
when the 
NTM applies Document 
proving the 
origin of 
control/ and 
the place of its 
application 
 The State 
authority 
issuing the 
permit for 
importation, 
exportation or 
transit Notes 
1 2 3 4 5 6 7 8 9 10 
0102,  0201, 
0202,  0206, 
0210,  0506, 
0507,  0511, 1516,  1517, 
1602,  2104, 
2301,  2309, 
3001,  3002,  
3502,  4101, 4103,  4206 150200 
150300 
151800 
152200 160100 
300450 
350300 
  0106009010 
0106009090 
0410000000 
0504000000 0510000000 
1506000000 
3002905000 
3101000000 
3504000000 Prohibition 11 January 2005 Import 
Transit 
 Veterinary 
document 
(certificate or 
form No.2, with the CIS 
countries) 
 The State 
Department of 
Veterinary 
Medicine (DVM) and its 
structural sub-
divisions 
 Canada - 
Encephalopathia 
spongiforme 
0105,  0207, 0210,  0408, 
0505,  0507,  1516,  1517, 
1602,  2309, 
3001,  3002, 3502,  4103, 
4206,  4301 020900 
040700 
150100 160100 
300450 
350300  010600 9010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 3002905000 
3101000000 
3504000000 6701000000 Prohibition 12 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-divisions 
 Greece –
 
Newcastle disease 
0105,  0207, 
0210,  0408, 
0505,  0507, 1516,  1517, 
1602,  2309 
3001,  3002, 
3502,  4206, 
4103,  4301 020900 
040700 
150100 160100 
300450 
350300  0106009010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 
3002905000 
3101000000 3504000000 
6701000000 Prohibition 12 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-
divisions 
 The Republic of 
Korea –   
Avian Influenza (Bird Flu)  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 200 UCC FEA commodity code (HS 96) 
The position 
of the good The sub-
position of 
the good The 
category 
of the 
good The sub-
category of 
the good The applied non-tariff 
measure (NTM) The date of 
application of the 
NTM 
 The customs 
regime, 
when the 
NTM applies Document 
proving the 
origin of 
control/ and 
the place of its 
application 
 The State 
authority 
issuing the 
permit for 
importation, 
exportation or 
transit Notes 
1 2 3 4 5 6 7 8 9 10 
0105,  0207, 
0210,  0408, 
0505,  0507, 1516,  1517, 
1602,  2309 
3001,  3002,  3502,  4206, 
4103,  4301 
 020900 
040700 
150100 160100 
300450 
350300  010600 9010 
0106009090 
0410000000 0504000000 
0510000000 
1506000000 3002905000 
3504000000 
3101000000 3504000000 
6701000000 Prohibition 28 April 2005 Import 
Transit 
 Veterinary 
document 
(certificate or form No.2, 
with the CIS 
countries) The State 
Department of 
Veterinary Medicine 
(DVM) and its 
structural sub-divisions 
 Japan -  
Newcastle Disease  
0102,  0103, 
0104,  0201,  
0202,  0204, 
0206,  0210, 0401,  0402, 
0403,  0404, 
0405,  0406, 0502,  0505 
0506,  0507, 
0511, 1214, 1505, 1516, 
1517, 1602 
1703,  2104, 2301,  2302, 
2303,  2306, 
2308,  2309 3001,  3002, 
3501,  3502, 
4101, 4102. 4103,  4105, 
4106,  4206, 
4301, 5101, 
5102 150200 
150300 
151800 
152200 160100 
210500 
300450 350300 
  0106009010 
0106009090 
0410000000 
0503000000 0504000000 
0510000000 
1213000000 1506000000 
2304000000 
2305000000 2309099100 
3002905000 
3101000000 3504000000 
6701000000 
 Prohibition 18 May 2005 Import 
Transit 
 Veterinary 
document 
(certificate or 
form No.2, with the CIS 
countries) The State 
Department of 
Veterinary 
Medicine (DVM) and its 
structural sub-
divisions  China  -  
Foot and Mouth 
Disease  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 201Table 14(b):  Goods subject to import licensi ng upon prior approval (non-automatic licensing)  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure 
Description/ 
WTO Justification Timeframe for 
Prior Approval/ 
Fee for Prior 
Approval 
Issuance of Licence: Ministry of Economy 3808 10, 3808 20, 3808 30, 
3808 90 (except for individual 
consignments, imported free 
of charge upon permission of 
the Ministry of Ecologic 
Resources exclusively for 
state testing, academic 
research and demonstrative 
experiments)  Insecticides (except for veterinary 
medicines),    fungicides, herbicides, other 
anti-sprouting products and plant-growth 
regulators, rodenticides (except veterinary 
medicines), as well similar remedies  Prior Approval: The main State Inspection 
for Plant Protection of  the Ministry of 
Agrarian Policy of Ukraine for the imports 
of herbicides 
(code 3808 10, 3808 20, 3808 30) 
Prior Approval: The State Technological 
Center for protection of Land Fertility of 
the Ministry of Agricultural Policy of 
Ukraine for the Imports of agrochemicals 
(plant growth regulators – code 3808 90) Resolution of the Cabinet of 
Ministers No. 1722 of 23 
December 2004 "On the List 
of Goods, Export and Import 
of which is Subject to 
Licensing, and Which Fall 
under the Quota Regime in 
2005 Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 10 
working days of 
receipt of the 
required 
documentation 
 
Free of charge 
3907 40 00 00 Optical polycarbonates for production of 
discs for laser reading systems   Issuance of Licence: Ministry of Economy 
 "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 
working days of 
receipt of the 
required 
documentation 
 
Free of charge 
Issuance of Licence: Ministry of Economy 2710 00 98 00, 3004, 3208, 
3209, 3212, 3214, 3304, 3305, 
3306, 3307, 3402, 3403, 3405, 
3506 91 00 00, 3808, 3809, 
3811, 3812, 3814 00, 
3820 00 00 00, 3824 90 70 00, 
3824 90 95 00, 3910 00 00 Products, which may contain ozone-
depleting substances and are imported in 
aerosol package  Prior Approval: Ministry of 
Environmental Protection   
for 3208, 3209, 3212, 3214, 3304, 3305, 
3306, 3307, 3402, 3403, 3405, 3506 91 00 
00, 3808, 3809, 3811, 3812, 3814 00, 
3820 00 00 00, 3824 90 70 00, 3824 90 95 
00, 3910 00 00 "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 
working days of 
receipt of the 
required 
documentation 
 
Free of charge 
Issuance of Licence: Ministry of Economy 8415, 8418, 8424 10,  8476 21 00 00, 
8476 81 00 00,  
9304 00 00 00  Products, which may contain ozone-
depleting substances 
Prior Approval: Ministry of 
Environmental Protection   "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 
working days of 
receipt of the 
required 
documentation  
Free of charge 
2903 14 00 00, 2903 19 10 00, 
2903 30 33 00, 2903 41 00 00, 
2903 42 00 00, 2903 43 00 00, 
2903 44 10 00, 2903 44 90 00, 
2903 45 10 00, 2903 45 15 00, 
2903 45 25 00, 2903 45 30 00, Ozone-depleting substances Issuance of Licence: Ministry of Economy 
 
Prior Approval: Ministry of 
Environmental Protection   
 "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (b) Within 15 
working days of 
receipt of the 
required 
documentation 
  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 202 Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure 
Description/ 
WTO Justification Timeframe for 
Prior Approval/ 
Fee for Prior 
Approval 
2903 45 35 00, 2903 45 40 00, 
2903 45 45 00, 2903 45 50 00, 
2903 45 55 00, 2903 45 90 00, 
2903 46 10 00, 2903 46 20 00, 
2903 46 90 00, 2903 49 10 00, 
2903 49 30 00, 3824 71 00 00, 
3824 79 00 00, 3824 90 95 00  Free of charge 
Issuance of Licence: Ministry of Economy 3215 11 00 00, 3215 19 00 00 
 Only printing ink, defined according to the 
methods established by the Ministry of 
Finance and the Stat e Customs Service, 
with protective qualities, in particular: 
fluorescence and change of colour in the 
rays of ultra-violet li ght; change of colour 
during the heating or cooling; reaction on 
polar or non-polar dissolvents and 
oxidants; invisible in the rays of infra-red 
light; penetrating onto the reverse side of 
the paper accompanied by change in colour Prior Approval (Clearing): Ministry of 
Finance "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 
working days of 
receipt of the 
required 
documentation 
 
Free of charge 
Issuance of Licence: Ministry of Economy 4802 52, 4802 53 Uncoated paper with water marks not 
containing the fibre obtained 
mechanically, or in which such fibres 
content reaches not more than 10% of the 
gross weight of fibre weighting 40g per 
1m2  or more Prior Approval (Clearing): Ministry of 
Finance "" Import Licensing, 
without quantitative 
restriction. GATT 
Article XX (d) Within 15 
working days of 
receipt of the 
required 
documentation 
 
Free of charge 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 203Table 14(c):  Goods subject to impor t approval (non-automatic licensing)  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or the Date of 
Elimination 
9303-9306 arms, ammunition, defence military 
equipment and special components for 
production thereof Cabinet of Ministers of Ukraine after agreement 
with respective committees of the Verkhovna 
Rada of Ukraine (Parliament) Law on Foreign Economic 
Activities No. 959-XII dated 16 
April 1991 GATT Article XXI (b) 
3602 explosive substances "" "" GATT Article XXI (b) 
2844 50 
8401 nuclear materials (i ncluding materials 
in the form of heat-radiating 
assemblages), technologies, equipment, 
mounts, special non-nuclear materials 
and connected thereto services, sources 
of ionizing radiation "" "" GATT Article XXI (b) 
 other types of products, technologies 
and services, which now are used to 
develop arms and military equipment 
or present state secret of Ukraine that is 
determined by the laws of Ukraine "" "" GATT Article XXI (b) 
2616 
2843 precious metals and alloys  "" "" GATT Article XX (c ) 
7018 
7103 
7104 
7105 precious stones "" "" GATT Article XX (c ) 
 narcotic and psychotropic means "" "" GATT Article XX (b) 
7112 
7204 
7404 00 
7503 00 
7602 00 
7802 00 
7902 0000 
8002 0000 Scrap Metal State Administra tions on Ecology and Natural 
Resources in regions of Ukraine, Kiev and 
Sevastopol cities, th e Committee on Ecology 
and Natural Resources of Autonomous republic 
of Crimea governed by the Ministry of 
Environmental Protection Law on Scrap Metal No. 619-
XIV dated 5 May 1999 
 GATT Article XX (g)  
  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 204  
Table 14(d)  Goods subject to import licensi ng, for which no prior approval is necessary  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description/  
WTO justification  
2833 25 00 00 Copper sulphate Issuance of Licence: Ministry of Economy Resolution of the Cabinet of 
Ministers No. 1722 of 23 December 
2004 "On the List of Goods, Export 
and Import of which is Subject to 
Licensing, and Which Fall under 
the Quota Regime in 2005 Import Licensing, without 
quantitative restriction. 
GATT Article XX(g); 
monitoring of trade flows.  
3907 40 00 00 Optical polycarbonates for production of 
discs for laser reading systems   Issuance of Licence: Ministry of Economy 
 "" Import Licensing, without 
quantitative restriction. 
GATT Article XX (d). 
4907 00 10 00,  
4907 00 91 00,  
4907 00 99 00 Unused postage, excise  labels and similar 
products being in circulation or have to be in 
circulation in the country of destination; 
stamp-impressed paper   Issuance of Licence: Ministry of Economy "" Import Licensing, without 
quantitative restriction. 
GATT Article XX(d); 
monitoring of trade flows.   
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 205Table 15:  Anti-dumping measures imposed during 2000-2005  
Commodity that is subject to the Anti-
dumping Investigation Country of 
Origin of the 
Commodity Results of Investigation and Measures Taken 
ANTI-DUMPING 
INVESTIGATIONS 
Artificial fur and Articles thereof  (HS code – 4304 00 00) 
Pile fabrics and terry fabrics  
(HS code - 6001) Republic of 
Belarus On 23 February 2001, by Decision No. AD-15/2001/52-54 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures, in the form of an an ti-dumping duty for artificial fur – 179.70%; pile fabrics – 
53.29% (of the customs value of the commodity, were introduced for a period of 5 years. 
Electric filament lamps  
(HS code – 8539 22 90 00) Russian 
Federation On 7 December 2000, by De cision No. AD-11/2000/52-39 А of the Interdepartmental Commission on International 
Trade, final anti-dumping measures in the form of a anti-dumping duty in the amount 97.50% of the customs value 
of the commodity, were introduced for a period of 5 years. 
Fiberboard of wood  
(HS code- 4411 11 00 00) Republic of 
Belarus On 12 July 2002, Decision No. AD-45/2002/52-61 of th e Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 68.75% of the customs value of 
the commodity, were introduced for a period of 5 years.  
Crossing pieces  
(HS code - 8608 00 10 00) Russian 
Federation On 5 July 2002, by Decision No. AD-43/2002/52-63 of the Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 59.4% of the customs value of the commodity, were introduced for a period of 5 years.  
Ruberoid  
(HS code- 6807 10 1000 Republic of 
Belarus On 12 July 2002, by Decision No. AD-47/2002/52-62 of the Interdepartmental Commission on International Trade, 
final anti-dumping measures, in the form of an anti-dumping duty in the amount of 75% of the customs value of the 
commodity, were introduced for a period of 5 years.  
Electric lamps (HS code – 8539 22 90 10) Kyrgyz 
Republic  On 27 December 2002, by Decision No . AD-62/2002/52-65 of the Interdep artmental Commission on International 
Trade, final anti-dumping measures, in the form of an anti-dumping duty in the amount of 38.31% of the customs 
value of the commodity, were introduced for a period of 5 years. 
Matches 
(HS code – 3605 00 00 00) Russian 
Federation Republic of 
Belarus On 12 September 2003, by Decision No. AD-81/2003/52-123 of the Interdepartmental Commission on International 
Trade anti-dumping measures were taken in the form of an anti-dumping duty in the amount:  
1. for commodities originating from the Russian Federation:  
  -      production of Private JSC "Plitsichprom"    
       -     (Balabanovo) – 0%; and 
 -      other producers – 8.8%.  
2. for commodities originating from the Republic of Belarus: 
 
 - production of Private JSC "Pinskdrev" (Pinsk)- 31.8%; 
 - production of Public JSC "Borisovdrev" (Borisov) – 68.7%; and  -       other producers – 95.7%. 
 
The term of anti-dumping measures expires in 5 years.    
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 206 Commodity that is subject to the Anti-
dumping Investigation Country of 
Origin of the 
Commodity Results of Investigation and Measures Taken 
Fiber sheets 
(HS code – 4411 19 00 00) Poland On 25 March 2004, by Decision No.  АD-90/2004/52-111 of the Interdepar tmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty in the amount of 20.31% 
of the customs value of the commodity.  Individual anti-dumping duty for Ekoplyta S.A. Czarnkow, Polska, 
Przemyslowa 2 in amount of 17.9%. The term of anti-dumping measures expires in 5 years. 
Wood shaving sheets 
(HS - 4410 19 50 00)  Poland, Slovak 
Republic On 15 February 2005, by Decision No. AD 109/2005/52-85 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty for Poland – 25.1%, 
Slovak Republic – 15.4% in the amount of the customs value of the commodity. Individual anti-dumping duty for production of "Kronospan Slovakia" – 11.7%.  The term of anti-dumping measures expires in 5 years. 
Citric acid 
(HS code – 2918 14 00 00) People's 
Republic of 
China On 25 March 2004, by Decision No. AD- 92/2004/52-113 of the Interdepartmental Commission on International 
Trade, final anti-dumping measures were introduced in the form of an anti-dumping duty in the amount of margin 
between minimal import price (US$ 977 per ton) and the customs value of the commodity. The term of anti-dumping measures expires in 5 years. 
Screw Compressor  Systems  
(HS 8414 80 71 00, 8414 40 10 00, 
8414 40 90 00) Belarus, 
Belgium, Italy, 
Finland     On 28 February 2005, by Decision No. АD-110/2005/52-116 of the Interdepartmental Commission on International 
Trade, preliminary anti-dumping measur es were introduced in the form of an anti-dumping duty for Belarus – 
17.8%, Belgium – 58.6%, Italy – 43.2%, Finland – 49.5% in the amount of the customs value of the commodity.  The term of preliminary anti-dumping measures expires in one hundred and twenty days. 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 207Table 16:  Safeguard measures taken by Ukraine  
Investigation 
started Investigation 
completed Measures taken Duration of measure 
Country Commodity - 
subject of 
investigation Date and number of 
decision Date of publication 
of decision Date and number 
of decision Date of publication 
of decision Size of annual safeguard quota Date of publication of 
decision 
COMPLETED SAFEGUARD INVESTIGATIONS 
Russian Federation Baking soda Decision No. SP-
24/2001/52-46 
dated 
7 November 2001 14 November 2001 Decision No. SP-
44/2002/52-46 dated 
5 July 2002 10 July 2002 2,500 tons  From 10 July 2002 
to 10 July 2006 
Russian Federation Portland 
cement Decision No. SP-
25/2001/52-48 
dated 
13 December 2001 19 December 2001 Decision No. SP-
49/2002/52-48 dated 
7 October 2002 10 October 2002 165,000 tons From 10 October 2002 
to 10 October 2006 
Russian Federation New cars Decision No. SP-
28/2002/52-49 
dated 
8 January 2002 11 January 2002 Decision No. SP-
54/2002/52-49 dated 
6 December 2002 12 December 
2002 20,826 units From 
12 December 2002 
to 12 December 2006 
Irrespective of country of origin Biscuit 
products  Decision No. SP-
59/2002/52-54 
dated 
6 December 2002 11 December 2002 Decision No. SP-
85/2003/52-99 30 December 
2003 Safeguard measures were 
introduced in the form of a duty 
in the amount of 18.3% of the 
customs value of the 
commodity but not less than 
€0.3 per kilo (for products with 
value not exceeding US$ 1.5 
per kilo) From 
30 December 2003 
to 30 December 2007 
Irrespective of country of origin Abrasive 
instrument Decision No. SP – 
95/2004/52 of 25 March 2004 8 April 2004 Decision No. SP- 
107/2005/52-104 of 28 January 2005 18 February 2005 Special duty was applied in the 
size of 45.31%, but at least €0.51 per kilo for products with 
value not exceeding US$ 2.34 
per kilo From 18 February 2005 
to 18 February 2009 
Irrespective of country 
of origin Ingots of grey 
and super solid 
cast iron for 
the production 
of hydraulic 
transmission 
GST-90 Decision No. SP – 
97/2004/52 of 
25 March 2004 8 April 2004 Decision No. SP-
108/2005/52-103- 
of 28 January 2005 18 February 2005 683,313 kg From 18 February 2005 
to 18 February 2009  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 208 Investigation 
started Investigation 
completed Measures taken Duration of measure 
Country Commodity - 
subject of 
investigation Date and number of 
decision Date of publication 
of decision Date and number 
of decision Date of publication 
of decision Size of annual safeguard quota Date of publication of 
decision 
 
ONGOING SAFEGUARD INVESTIGATIONS 
Irrespective of country 
of origin Ruberoid Decision No. SP-
105/2004/52-107 of 
23 September 2004 20 October 2004   WT/ACC/SPEC/UKR/5/Rev.3 
 Page 209 
 
 
 Table 18:  Minimum indicative prices applied to exports (January 2005)  
 "-":   measure not applied to product indicated 
  "+": measure applie d to product indicated 
No. Products Price 
(US$/MT, FOB Ukrainian ports) Export 
duty Registration of 
export contract 
Armature, ASTM standard  (*):   - - 
if supplied to the Middle East except Iraq     
code 7214:     
diameter up to 10 mm  335   
diameter over 10 mm  325   
code 7213 325   
code 7228:     
diameter up to 10 mm  335   
diameter over 10 mm  325   
if supplied to the USA:     1 
codes 7213, 7214, 7228 325   
Armature, other standards (*):   - - 
if supplied to the Middle East:     
code 7214     
diameter up to 10 mm  320   
diameter over 10 mm  315   
code 7213 315   
code 7228:      
diameter up to 10 mm  320   2 
diameter over 10 mm  315   
Rolled wire (*) if supplied to the USA:    - - 
diameter 5,5 mm  385   3 
diameter over 5,5 mm  385   
Billet(*) 280 - - 4 
if supplied to Egypt: 285   
Hot-rolled coil (*)** 400 - + 
if supplied to Mexico, Canada, Argentina, 
India and Egypt  400   
if supplied to the USA  500   
if supplied to China, Turkey, Israel, the 
United Arab Emirates 385    5 
  500   
Hot-rolled sheet, thickness 8 - 50 mm (*)** 475 - + 
if supplied to Latin America and India 485   
if supplied to the USA:    
А–36 607.82   
А–572 655.18   
А–516 660.25   
АРІ–2Н 897.30   
А–283 603.14   
АВС  А/В 611.61   6 
А–515 655.25   
Ferrosilicon–65 500 - + 7 
Ferrosilicon–75 600   
Ferrosilocon manganese   - + 
Р–0.35%  632   
Р–0.50%  584   
Р–0.35% BT*** 646   
Р–0.50% BT*** 627   
Р–0.60% BT*** 622   
if supplied to the EU, CIF ****     
С>0.5% €660   
C<0.5% €775   8 
C<0.05% €835   
9 Carbamide  180 - + WT/ACC/SPEC/UKR/5/Rev.3 
Page 210  
 
 No. Products Price 
(US$/MT, FOB Ukrainian ports) Export 
duty Registration of 
export contract 
Ammonia 230 - + 10 
for the second half of January, 2005, 
FOB/DAF) 170   
Live cattle*****   + + 
weight up to 350 kg/head  1,250-1,350   11 
weight over 350 kg/head  1,200-1,300   
Live rams and sheep*****   + + 
weight up to 30 kg/head  1,050-1,200   12 
weight over 30 kg/head  1,000-1,100   
Cattle skins wet-salted and otherwise 
preserved, non-circumscribed, automatic 
takeoff (**) *****   + + 
1st class  1,550-1,650   
2nd class 1,450-1,550   
3rd class  1,315-1,400   
4th class  1,200-1,300   13 
Weight up to 10 kg, 1st class  2,450-2,850   
Sheep skins, wet-salted (US$/piece.) *****  + + 
1st class  5.0–6.0   
2nd class  4.0–5.0   
3rd class  3.0–4.0   14 
4th class  1.7–3.0   
15 Swine skins wet-salted and otherwise 
preserved, non-circumscribed, automatic 
takeoff: ******   + + 
  1st class  775-850   
  2nd class 725-770   
  3rd class  650-690   
  4th class  600-630   
16 Flax seed, grinded or non-grinded***** 400 + - 
17 Sunflower seed, grinded or non-
grinded***** 315 + - 
18 Red flax seed***** 150 + - 
19 Electric power (US$/kWt/h) if supplied to 
Bulgaria, Moldova, Poland, Romania, 
Slovakia, Czech Republic and 
Hungary****** 0.0205 - - 
Note:  
*  unless otherwise specified. 
**  in case of supplies of metal products with a ch emical composition of higher quality the price may be 
higher. 
***  BT – basic ton of non-fractional alloy. 
****  FOB price is €19.5 different to CIF price. 
*****  on FOB terms – Black Sea ports or DAF – the Ukrainian border. ******  on DAF terms – the Ukrainian border.  
(*) Ports of the Azov Sea, Zaporizhya, Dnipropetrovsk - US$ 5/MT discount. 
(**)  For wet-salted skins, non-circu mscribed, manual takeoff, prices accord ing to the class are reduced to 10 
per cent respectively.  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 211 
Table 19(a): Export prohibitions  
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description / 
WTO Justification or Date 
of Elimination 
7404.00 
7503.00 
7602.00 
7802.0000 
7902.0000 
8002.0000 Waste and scrap of non-ferrous metals n. a.   Law on Scrap Metal No. 619-XIV dated 5 May 
1999 Prohibition of export. 
GATT Article XX (g)  
Prohibition is valid till 1 
January 2010 
 
Table 19(b): Quantitative export restrictions (precious metals)  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description / 
WTO Justification or Date 
of Elimination 
2530 90 95 00  Amber 
 Ministry of Economy 
Prior Approval: Ministry of Finance Resolution of the Cabinet of Ministers 
No. 1996 of 24 December 2003 On the List 
of Goods, Export and Import of Which is 
Subject to Licensing, and which Fall under 
the Quota Regime in 2004 GATT Article XX (c) 
2616  Precious metal ores and conc entrates: "" "" GATT Article XX (c) 
 
2843  Colloidal precious metals; inorganic or organic 
compounds of precious metals, whether or not 
chemically defined; amalga ms of precious metals: "" "" GATT Article XX (c) 
 
7102  Diamonds, whether or not worked, but not 
mounted or set:4 "" "" GATT Article XX (c) 
 
7103  Precious stones (other than diamonds) and semi-
precious stones, whether or not worked or graded 
but not strung, mounted or set; ungraded precious 
stones (other than diamonds) and semi-precious 
stones, temporarily strung for convenience of 
transport: "" "" GATT Article XX (c) 
 
7106  Silver (including silver plated with gold or 
platinum), unwrought or in semi manufactured
forms, or in powder form: "" "" GATT Article XX (c) 
                                                      
4 Diamonds that have a symmetric or artisti cally defined form of a polyhedron with qualitatively polished edges shall be conside red as such.  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 212 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description / 
WTO Justification or Date 
of Elimination 
 
7108  Gold (including gold plated with platinum), 
unwrought or in semi-manufactured
forms, or in powder form: "" "" GATT Article XX (c) 
 
7110  Platinum, unwrought or in semi-manufactured 
forms, or in powder form: "" "" GATT Article XX (c) 
 
7112  Base metals, silver or gol d, clad with platinum, 
not further worked than
semi-manufactured "" "" GATT Article XX (c) 
 
Table 19(c): Quantitative export controls (certain steel commodities)  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7208 4010 00 
7208 51, 7208 52  
7208 53 10 00  
7208 53 90 00 
7208 90  
7210 70 39 00  7210 70 90 00  
7210 90 38 00  
7210 90 90 00  
7211 13 00 00  
7211 14, 7211 90 
7212 40 91 00 
7212 40 93 00 
7212 40 98 00 
7212 50 51 00 
7212 50 58 00 
7212 50 99 00 Specific types of flat-rolled products 
of carbon steel, hot-rolled, not clad, 
electrolytically or metallic coated, not 
in coils, of a thickness of 150mm 
 "" "" This measure only applies to implement an 
Agreement with the USA on halting anti-
dumping dated 24 October 1997. 
 
This measure shall be eliminated from the 
date of Ukraine's accession to the WTO. 
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 213Table 19(d): Quantitative Export Controls on Goods (certain  textiles) destined to the United States of America  
Category Product Description Entity Responsible for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
435 Outer clothing for women and girls  Ministry of Economy Resolution of the Cabinet of 
Ministers of Ukraine No. 1996 of 
24 December 2003 On the List 
of Goods, Export and Import of 
Which is Subject to Licensing, 
and Which Fall under the Quota 
Regime in 2004 To administer quota applied by US on 
Ukrainian textiles  in accordance with 
Agreement with the USA 
 
This measure shall be eliminated from the 
date of Ukraine's accession to the WTO.  
442 Skirts for women and girls  "" "" "" 
444 Suits for women and girls  "" "" "" 
448 Trousers, breeches and shorts for 
women and girls  "" "" "" 
 
Table 19(e): Quantitative export controls  on goods (certain steel products) d estined to European Union countries  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7208 10 00 00  
7208 25 00 00  
7208 26 00 00  
7208 27 00 00  
7208 36 00 00  
7208 37 10 00  
7208 37 90 00  7208 38 10 00  
7208 38 90 00  
7208 39 10 00  
7208 39 90 00  
7211 14 10 00  
7211 19 20 00  
7219 11 00 00  
7219 12 10 00  
7219 12 90 00  
7219 13 10 00  
7219 13 90 00  
7219 14 10 00  
7219 14 90 00  
7225 20 20 00  
7225 30 00 00  Flat-rolled products in coils Ministry of  Economy Resolution of the Cabinet of 
Ministers of Ukraine No. 1996 of 
24 December 2003 On the List 
of Goods, Export and Import of 
Which is Subject to Licensing, 
and Which Fall under the Quota 
Regime in 2004 To administer quota applied  in accordance 
with Agreement between European 
Community and Ukraine on Trade of Certain 
Steel products dated 17 June 2003 and 
Council Decision of 15 December 2003 on 
Trade of Certain Steel products  
(2003/893/EC)  
This measure shall be eliminated from the 
date of Ukraine's accession to the WTO.   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 214 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7208 40 10 00  
7208 51 10 00  
7208 51 30 00  
7208 51 50 00  
7208 51 91 00  
7208 51 99 00  
7208 52 10 00  
7208 52 91 00  
7208 52 99 00 7208 53 10 00  
7211 13 00 00  
7225 40 20 00  
7225 40 50 00  
7225 99 10 00  Flat-rolled products not in coils "" "" "" 
7208 40 90 00  
7208 53 90 00  
7208 54 10 00  
7208 54 90 00  
7208 90 10 00  
7209 15 00 00  
7209 16 10 00  
7209 16 90 00  
7209 17 10 00  
7209 17 90 00  
7209 18 10 00  
7209 18 91 00  
7209 18 99 00  
7209 25 00 00  
7209 26 10 00  
7209 26 90 00  
7209 27 10 00  7209 27 90 00  
7209 28 10 00  
7209 28 90 00  
7209 90 10 00  
7210 11 10 00  
7210 12 11 00  
7210 12 19 00  
7210 20 10 00  
7210 30 10 00  
7210 41 10 00  
7210 49 10 00  
7210 50 10 00  
7210 61 10 00  
7210 69 10 00  Flat-rolled products 
 "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 215Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7210 70 31 00  
7210 70 39 00  
7210 90 31 00  
7210 90 33 00  
7210 90 38 00  
7211 14 90 00  
7211 19 90 00 
7211 23 10 00  
7211 23 51 00  7211 29 20 00  
7211 90 11 00  
7212 10 10 00  
7212 10 91 00  
7212 20 11 00  
7212 30 11 00  
7212 40 10 00  
7212 40 91 00  
7212 50 31 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 50 51 00  
7212 60 11 00  
7212 60 91 00  
7219 21 10 00  
7219 21 90 00  
7219 22 10 00  
7219 22 90 00  
7219 23 00 00  
7219 24 00 00  
7219 31 00 00  
7219 32 10 00  
7219 32 90 00  
7219 33 10 00  
7219 33 90 00  
7219 34 10 00  
7219 34 90 00  
7219 35 10 00  
7219 35 90 00  
7225 40 80 00    
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 216 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
 Other flat-rolled products "" "" "" 
7207 19 31 00  
7207 20 71 00  
7216 31 11 00  
7216 31 19 00  
7216 31 91 00  
7216 31 99 00 
7216 32 11 00  
7216 32 19 00  
7216 32 91 00  
7216 32 99 00  
7216 33 10 00  
7216 33 90 00  Semi-finished products and files "" "" "" 
7213 10 00 00  
7213 20 00 00  
7213 91 10 00  
7213 91 20 00  
7213 91 41 00  
7213 91 49 00  
7213 91 70 00  7213 91 90 00  
7213 99 10 00  
7213 99 90 00  
7221 00 10 00  
7221 00 90 00  
7227 10 00 00  
7227 20 00 00  
7227 90 10 00  
7227 90 50 00  
7227 90 95 00  Bars and rods, hot-rolled, in irregularly 
wound coils 
 "" "" "" 
7207 19 11 00  
7207 19 14 00  
7207 19 16 00  
7207 20 51 00  
7207 20 55 00  
7207 20 57 00  
7214 20 00 00  
7214 30 00 00  
7214 91 10 00  
7214 91 90 00  
7214 99 10 00  
7214 99 31 00  
7214 99 39 00  
7214 99 50 00  7214 99 61 00  Semi-finished products, bars and rods, 
files, hollow bars and rods, Sheet piling 
 "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 217Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7214 99 69 00  
7214 99 80 00  
7214 99 90 00  
7214 99 90 00 
7214 99 90 00  
7215 90 10 00  
7216 10 00 00  
7216 21 00 00  
7216 22 00 00  7216 40 10 00  
7216 40 90 00  
7216 50 10 00  
7216 50 91 00  
7216 50 99 00  
7216 99 10 00  
7218 99 20 00  
7222 11 11 00  
7222 11 19 00  
7222 11 21 00  
7222 11 29 00  
7222 11 91 00  
7222 11 99 00  
7222 19 10 00  
7222 19 90 00  
7222 30 10 00  
7222 40 10 00  
7222 40 30 00  
7224 90 31 00  
7224 90 39 00  
7224 90 39 00  
7228 10 10 00  
7228 10 30 00  
7228 20 11 00  
7228 20 19 00  
7228 20 30 00  
7228 20 30 00  
7228 30 20 00  
7228 30 41 00  
7228 30 49 00  
7228 30 61 00  
7228 30 69 00  
7228 30 70 00  
7228 30 89 00  
7228 60 10 00  7228 60 10 00   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 218 Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7228 70 10 00  
7228 70 31 00 
7228 80 10 00  
7228 80 90 00  
7301 10 00 00  
 
Table 19(f): Quantitative export controls on goods (cer tain steel) destined to the Russian Federation  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
7210 49 10 00  
7210 49 90 00  
7210 61 10 00  
7210 61 90 00  
7212 30 11 00  
7212 30 19 00  
7212 30 90 00  
7225 92 10 00  
7225 92 90 00  
7226 94 20 00  
7226 94 80 00  Flat-rolled products plaited or coated 
with zinc Ministry of Economy Resolution of the Cabinet of 
Ministers of Ukraine No. 1996 of 
24 December 2003 On the List 
of Goods, Export and Import of 
Which is Subject to Licensing, 
and Which Fall under the Quota 
Regime in 2004 In accordance with an agreement between 
the Ministry of Economy of Ukraine and the 
Ministry of Economic Development and 
Trade of the Russian Federation. 
 
This measure shall be eliminated from the 
date of accession to the WTO of the Russian 
Federation.  
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 219 Table 20(a): Goods subject to export licensing, upon prior approval   
Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of 
Elimination 
2710 00 98 00, 
3004, 3208, 
3209, 3212, 
3214, 3304, 
3305, 3306, 
3307, 3402, 3403, 3405, 
3506 91 00 00, 
3808, 3809, 
3811, 3812, 
3814 00,  
3820 00 00 00, 
3824 90 70 00, 
3824 90 95 00, 
3910 00 00 Products, which may contain ozone-depleting 
substances and are imported in aerosol 
package  Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of 
Environmental Protection   
for 3208, 3209, 3212, 3214, 3304, 3305, 
3306, 3307, 3402, 3403, 3405,  
3506 91 00 00, 3808, 3809, 3811, 3812, 3814 00, 3820 00 00 00, 3824 90 70 00, 
3824 90 95 00, 3910 00 00 
 Resolution of the Cabinet of 
Ministers of Ukraine No. 1996 of 24 
December 2003 On the List of 
Goods, Export and Import of Which 
is Subject to Licensing, and Which 
Fall under the Quota Regime in 2004 GATT Article XX (b) 
8415, 8418, 
8424 10,  
8476 21 00 00, 
8476 81 00 00, 
9304 00 00 00  Products, which may contain ozone-depleting 
substances Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of 
Environmental Protection   "" GATT Article XX (b)  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 220 Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of 
Elimination 
2903 14 00 00, 
2903 19 10 00, 
2903 30 33 00,  
2903 41 00 00, 
2903 42 00 00, 
2903 43 00 00, 
2903 44 10 00, 
2903 44 10 00, 
2903 44 90 00, 
2903 45 10 00, 
2903 45 15 00, 
2903 45 25 00. 
2903 45 30 00, 
2903 45 30 00, 
2903 45 35 00, 
2903 45 40 00, 
2903 45 45 00, 
2903 45 50 00,  
2903 45 55 00, 
2903 45 90 00, 2903 46 10 00, 
2903 46 20 00, 
2903 46 90 00, 
2903 49 10 00,  
2903 49 30 00, 
3824 71 00 00, 
3824 79 00 00, 
3824 90 95 00,  Ozone-depleting substances Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of 
Environmental Protection   
 "" GATT Article XX (b) 
2601  Iron ores and concentrates, including roasted 
iron pyrites: Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Industrial 
Policy of Ukraine "" GATT Article XX(g) 
 - Iron ores and concentrates, other than roasted 
iron pyrites: "" "" "" 
2601 11 00 00  -- Non-agglomerated "" "" "" 
2601 12 00 00  -- agglomerated "" "" "" 
2601 20 00 00  - Roasted iron pyrites "" "" "" 
7401  - Copper mattes; cement copper (precipitated 
copper): "" "" "" 
7402 00 00 00  Unrefined copper; copper anodes for 
electrolytic refining. "" "" "" 
7403  Refined copper and copper alloys, unwrought: "" "" "" 
7405 00 00 00  Master alloys of copper "" "" "" 
7406  Copper powders and flakes: "" "" "" 
7407  Copper bars, rods and profiles "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 221Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of 
Elimination 
7415  Nails, tacks, drawing pi ns, staples (other than 
those of heading ¹ 83.05) and similar articles, 
of copper or of iron or steel with heads of 
copper; screws, bolts, nuts, screw hooks, 
rivets, cotters, cotter-pins, washers (including 
spring washers) and similar wares of copper "" "" "" 
7416 00 00 00  Copper springs "" "" "" 
7419  articles of copper: "" "" "" 
7601 Unwrought aluminium: "" "" "" 
7603  Aluminium powders and flakes: "" "" "" 
7604  Aluminium bars, rods and profiles: "" "" "" 
7610  Aluminium structures (excluding prefabricated 
buildings of heading ¹ 94.06) and parts of 
structures (for example, bridges and bridge-
sections, towers, lattice masts, roofs, roofing 
frameworks, doors and windows and their 
frames and thresholds for doors, balustrade, 
poles and columns); aluminium sheets, bars, 
files, tubes etc, intended for application while 
construction building "" "" "" 
7616  Articles of aluminium "" "" "" 
7801  Unwrought lead: "" "" "" 
8454 20 00 00  - Ingot moulds and ladles "" "" "" 
8454 90 00  Parts of converters, ladles and Ingot moulds, 
and casting machines,  
used in metallurgy or in metal foundries  "" ""  
8455 90 00 00  Parts of metal-rolling mills and rolls therefore: "" "" "" 
8474 90 90  Parts of machinery for  sorting, screening, 
separating, washing, crushing, grinding, 
mixing or kneading earth, stone, ores or other mineral  substances, in solid (including 
powder or paste) form; machinery for 
agglomerating, shaping or moulding solid 
mineral fuels, ceramic pastes, non-solidified 
cement, gypsum or other mineral substances in 
the form of powder or paste; shaping 
machinery for the production of sand 
moulding forms  "" "" "" 
8480  - Moulding boxes for metal foundry; mould 
bases; moulding patter ns; moulds for metal 
(other than ingot moul ds), metal carbides, 
glass, mineral materials, rubber or plastics: "" "" ""  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 222 Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of 
Elimination 
 Petroleum Oils or raw oil products obtained 
from bituminous minerals  Issuance of Licence: Ministry of Economy 
Prior Approval: Ministry of Fuel and 
Energy of Ukraine "" GATT Article XX(g) 
2709 00 90 00  other "" "" "" 
 - Petroleum oils and oils obtained from 
bituminous minerals (other than crude) and 
preparations not elsewhere specified or 
included, containing by weight 70 % or more of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the basic 
component parts: 
- Light oils and preparations: 
for other purposes: 
other: 
---- Motor spirit: 
----- Other, with lead content 
------ Not exceeding 0.013g per litre 
------- With an octane number (RON) of less 
than 95 
-------- With an octane number to 80 inclusive "" "" "" 
2710 00 27 11  --------- containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 27 19 other "" "" "" 
 -------- with an octane number to 93 inclusive "" "" "" 
2710 00 27 31 --------- containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 27 39 other "" "" "" 
2710 00 27 90  other "" "" "" 
 ------- with an octane number of 98 or more "" "" "" 
 ------- with an octane number of 95 or more, 
but not more than 98 "" "" "" 
2710 00 29 01 -------- Containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 29 09 other "" "" "" 
2710 00 32 01 -------- Containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 32 09 other "" "" "" 
 ------ exceeding 0,013 g per litre "" "" "" 
 ------- with an octane number of less than 98 "" "" "" 
 ------- with an octane number to 80 inclusive "" "" "" 
2710 00 34 11 --------- containing not less than 5% of high-
octane oxygen-containing agents "" "" ""  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 223Tariff Code Product Description Entity Responsible for Applying the 
Measure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of 
Elimination 
2710 00 34 19 other "" "" "" 
 ------- with an octane number to 93 inclusive "" "" "" 
2710 00 34 31 ---------- containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 34 39 ---------  other "" "" "" 
2710 00 34 90 ---------  other "" "" "" 
 ------- with an octane number of 98 or more "" "" "" 
2710 00 36 01 --------- containing not less than 5% of high-
octane oxygen-containing agents "" "" "" 
2710 00 36 09 other "" "" "" 
 -  Heavy oils: "" "" "" 
 -- gas-oils "" "" "" 
2710 00 61 00 --- For undergoing a specific process "" "" "" 
2710 00 65 00 --- For undergoing chemical transformation by 
a process other than thos e specified in respect 
of subheading 2710006100 "" "" "" 
2710 00 69 00 --- For other purposes "" "" "" 
 - - Fuel oils: "" "" "" 
2710 00 71 00 - - - For undergoing a specific process  "" "" "" 
2710 00 72 00  - - - For undergoing chemical transformation 
by a process other than those specified 
in respect of subheading 2710 00 71 "" "" "" 
 - - - For other purposes: "" "" "" 
2710 00 74 00  - - - - With a sulphur content  
not exceeding 1 % by weight "" "" "" 
2710 00 76 00  - - - - With a sulphur content exceeding 1 % by 
weight but not exceeding 2 % by 
weight "" "" "" 
2710 00 77 00  - - - - With a sulphur content exceeding 2 % by 
weight but not exceeding 2,8 % by 
weight "" "" "" 
2710 00 78 00  - - - - With a sulphur content  
exceeding 2,8 % by weight "" "" "" 
Note:  Export licensing for 7601 10 00 00 is required only when produced using scrap-metal.   
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 224 Table 20(b): Goods subject to export approvals  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
9303-9306 arms, ammunition, defence military 
equipment and special components for production thereof Cabinet of Ministers of Ukraine after 
agreement with respective committees of the Verkhovna Rada of Ukraine (Parliament) Law on Foreign Economic 
Activities No. 959-XII dated 16 April 1991 GATT Article XXI (b) 
3602 explosive substances "" "" GATT Article XXI (b) 
2844 50 
8401 nuclear materials (i ncluding materials 
in the form of heat-radiating 
assemblages), technologies, equipment, 
mounts, special non-nuclear materials 
and connected thereto services, sources 
of ionizing radiation "" "" GATT Article XXI (b) 
 other types of products, technologies 
and services, which now are used to 
develop arms and military equipment 
or present state secret of Ukraine that is 
determined by the laws of Ukraine "" "" GATT Article XXI (b) 
2616 
2843 precious metals and alloys  "" "" GATT Article XX (c) 
 
7018 
7103-7105 precious stones "" "" GATT Article XX (c)  
 
 narcotic and psychotropic means "" "" GATT Article XX (b) 
9701-9706 masterpieces of arts and antique items 
from museum funds of Ukraine "" "" GATT Article XX (f) 
 
Table 20(c): Goods subject to export licensing  
Tariff Code Product Description Entity Responsible  for Applying the Meas ure Legislative Basis Measure Description and Purpose 
WTO Justification or Date of Elimination 
3907 40 00 00 Optical polycarbonates for production 
of discs for laser reading systems   Issuance of Licence: Ministry of Economy 
   
  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 225Table 21: Support measures in the automotive sector  
 
 
Laws  
 
Provisions of Laws 
 Changes in legislation after adoption of 
the Law of Ukraine No. 2505 "On the 
State Budget of Ukraine for 2005" of 
25 March 25 2005  
Clauses 11.18, 11.19 of the 
Law of Ukraine "On Value-
Added Tax"  Clause 11.18 provided for temporary, till January 1, 2008, tax exemption of operations in importation (sending) into 
the customs territory of Ukraine according to the Law of Ukraine "On Stimulation of Automobile Production in 
Ukraine" of goods (including automobile assemblies) used  for construction and producti on activity of enterprises 
producing automobiles, buses and components thereto. The list of such goods (includi ng automobile assemblies) 
with specification of codes under the Uk rainian classification of goods of fore ign economic activity, as well as the 
procedure and volumes of importation of such goods are estab lished by the Cabinet of Ministers of Ukraine, if such 
goods are not produced by enterprises within the territory of Ukraine;  
 
In the event of violation of a special -purpose use of the said goods (incl uding automobile assemblies) a taxpayer 
shall be obliged to increase its tax obligations according to  the results of the tax period, where such violation took 
place, by the amount of the value-added tax that had to  be paid at the moment of importation of such goods 
(including automobile assemblies) into the customs territory  of Ukraine, as well as to  pay a fine accrued on such 
amount of tax based on 120% discount rate of the National Ba nk of Ukraine effective on the day of increase of the 
tax obligation, and during the period from the date of im portation of such goods (incl uding automobile assemblies) 
to the date of the increase of tax obligations.  
     
Clause 11.19 provided that transactions in supply of au tomobiles, buses and compone nts thereto of own production 
of residents carrying out their activities according to th e Law of Ukraine "On Stimulati on of Automobile Production 
in Ukraine". Such resident manufacturers should have had an investment program approved by the Cabinet of 
Ministers of Ukraine. Cancelled  
Clauses 22.21, 22.30 of the 
Law of Ukraine "On 
Enterprise Income Tax" Clause 22.21 provided for the following, temporary till January 1, 2008, peculiarities of income taxation  for 
enterprises producing automobiles, buses and components thereto that carry out there activities according to the Law 
of Ukraine "On Stimulation of Automobile Production in Ukraine". 
 
Clause 22.30 provided for temporary, from the date of ente ring into force of the Law of Ukraine "On Development 
of Automobile Industry in Ukraine" till December 31, 2008  the following peculiarities of  income taxation shall be 
established for enterprises producing automobiles, motorcyc les and/or components and spare parts thereto that carry 
out their activities according to the Law of Ukraine "On Development of Automob ile Industry in Ukraine". Cancelled 
Articles 4, 5 of the Law of 
Ukraine "On Excise and 
Import Duty Rates for Certain 
Vehicles" Article 4 provided for exemption from the excise duty of sales turnover of cars and cargo and passenger vehicles, 
produced by Ukrainian enterprises of all ownership forms. Benefits introduced by this Article shall apply under the 
procedure determined by the Cabinet of Ministers of Ukra ine to vehicles produced at  Ukrainian enterprises from 
imported and domestic components, pr ovided that the annual output is at least 1,000 vehicles per year.  
 
Article 5 proposed  to establish that components, of  which vehicles mentioned in th e Law are produced at Ukrainian 
enterprises are not subject to excise duty. Cancelled 
 
Parts 6, 11 of Article 2 of the 
Decree of the Cabinet of 
Ministers of Ukraine "On the 
Unified Customs Tariff of 
Ukraine" Part 6 of Article 2 provided that tem porarily till January 1, 2008 the import duty would not be charged in the event of 
importation into the customs territory of Ukraine accordi ng to the Law of Ukraine "On Stimulation of Automobile 
Production of Ukraine" of goods (including automobile asse mblies) used for construction and production activity of 
enterprises producing automobiles, bus es and components thereto. The list of such goods (including automobile 
assemblies) with specification of code s under the Ukrainian classi fication of goods of foreign economic activity, as Cancelled 
  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 226  
 
Laws  
 
Provisions of Laws 
 Changes in legislation after adoption of 
the Law of Ukraine No. 2505 "On the 
State Budget of Ukraine for 2005" of 
25 March 25 2005  
well as the procedure and volumes of importation of such goods are established by the Cabinet of Ministers of 
Ukraine, if such goods are not produced by enterprises within the territory of Ukraine. 
 
Part 11 of Article 2 provided that tem porarily, from the temporary, from the date of entering into force of the Law of 
Ukraine "On Development of Automobile Industry in Ukraine" till December 31, 2008 the import duty would not be 
charged in the event of importation into the customs terr itory of Ukraine by enterprises producing automobiles, 
motorcycles and/or components and spare parts thereto operating under the Law of Ukraine "On Development of 
Automobile Industry of Ukraine" of goods and components us ed by these enterprises for production of automobiles, 
motorcycles, components and spare parts of the Ukrainia n origin, as well as for c onstruction, reconstruction, 
technical equipment and/or refurbishment of production capacities, creation and/or modernization of production 
facilities. The list of such products with specification of codes under the Ukrainian classi fication of goods of foreign 
economic activity, the pr ocedure and volumes of importati on, as well as the criteria of their special-purpose use, and 
the procedure of conducting control over them are established by the Cabinet of Ministers of Ukraine if such goods 
are not produced in Ukraine. In the event of violation of the terms of special-purpose use of the said goods the 
taxpayer shall be under the obligation to  pay the import duty and a fine under th e procedure and in the size provided 
by the effective legislation. 
Clause 6 of part one of Article 
12 of the Law of Ukraine "On 
Land Tax"  Clause 6 of part one of Article 12 provided that tempor arily till January 1, 2008 ente rprises producing automobiles, 
buses and components thereto operating according to the La w of Ukraine "On Stimulation of Automobile Production 
in Ukraine" that have investments (i ncluding foreign investments) exclusivel y in a monetary form duly registered 
and under the official exchange rate of the National Bank of  Ukraine as of the day of making such investments are 
the equivalent: at least USD 150 mln in the event of car production, at least USD 30 mln. in the event of production 
of trucks and buses; at least USD 10 mln. in the event of production of components fo r automobiles and buses. The 
land area exempt from the land tax is determined on the basis of  the size of investment in the monetary form to the 
authorized fund of such enterprises per 1 ha of land area  they occupy equivalent of USD 400,000 at the official 
exchange rate established by the National Bank as of the day of granting an investment (including foreign 
investment);  Step-by-step cancellation. 
Land tax envisaged in clause 6 of part 
one, Article 12 of the Law of Ukraine "On 
Land Tax": from April 1, 2005 shall be 
exercised at the level of 75 per cent of the 
effective rate on the corresponding 
territories; from January 1, 2006 – at the 
level 50 per cent of the effective rates on 
the corresponding territories; from 
January 1 2007 – at the level of 25 per 
cent of the effective rates on the 
corresponding territories; from January 1, 
2008 clause 6 of part one of Article 12 of 
this Law shall be removed .  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 227Table 22(a):  Recommended certification schemes (models) in Ukraine  
Products to be 
certified Plant 
(Manufacturing) 
Inspection Plant 
(Manufacturing) 
Attestation Certification 
(Assessment) of 
the Quality 
System Tests for Certification Pur poses Technical Supervision Documents that are issued by the 
Product Certification Body 
Conducted Not conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body  Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples  Conformity certificate with a term 
of up to 2 years, which is 
determined by a licensing 
agreement  
Not conducted conducted Not conducted Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted in the manner specified 
by the certification body, and 
includes inspections of 
manufacturing and check tests of 
product samples Conformity certificate with a term 
of up to 3 years, which is 
determined by a licensing 
agreement, taking into account the 
term of the manufacturing attestation  Products that are 
serially 
manufactured 
Not conducted Not conducted Conducted by 
the authority for 
system quality 
certification  Conducted in the manner specified 
by the certification body Conducted in the manner specified 
by the authority for system quality 
certification Conformity certificate with a term 
of up to 3 years, which is 
determined by a licensing 
agreement, taking into account the 
term of a certificate for the quality 
system  
Single product  Not conducted Not conducted Not conducted Conducted on each Article  No t conducted Conformity certificate for e ach 
Article  
Shipment of products 
(articles) Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Not conducted Conformity certificate for a 
shipment of products (articles) with 
indication of the amount of the 
certified shipment 
Products that are 
serially 
manufactured Not conducted Not conducted Not conducte d Conducted on product samples that 
are taken in the manner and 
quantities prescribed by the 
certification body Conducted through tests of product 
samples with the periodicity, in the 
manner prescribed by the 
certification body. If necessary, an 
inspection of manufacturing is 
conducted Conformity certificate with a term 
that is set by a licensing agreement 
with a term of up to 1 year 
 
Table 22(b):  Additional certifica tion-related fees for imported goods  
Description of work Unit of Measurement Norm of payment 
Preparing references (conclusions) for customs control bodies  Hour 4 Дmin  
Translation and confirmation of authenticity of translation of the documents  Printed sheet 8 Дmin  
  WT/ACC/SPEC/UKR/5/Rev.3 
Page 228  
 
 Table 24:  Commercial activity  of SJSC "Khlib Ukrainy"
 
The Company sells grain to private companies on the domestic market. 
The structure of the clients who are sold gr ain by the Company on the external market:  
100 per cent privately owned enterprises, including: - "Alfred C. Topfer International Ltd" - 47.1 per cent; 
- "Mark Man Grains" - 18.3 per cent; 
- "Agrotechnologia" - 10.6 per cent; 
- "Luis Dreyfus Negos S.A." - 9.6 per cent; 
- "Yumekos" - 7.6 per cent; 
- "Nidera" - 2.0 per cent; 
- "Glencorn" - 1.1 per cent; and 
- Others - 3.7 per cent 
 
Main indicators of production and commercia l activities of the SJSC "Khlib Ukrainy" 
 
for nine months of 2004  
No. Name of the indicator 9 months of 2004 9 months of 2003 
1 Production, in thousand tons,  
Including 
- flour 
- groats 
- mixed fodder  
 
225 
16 
57  
 
201 
16 
65 
2 Total amount of received revenues, in million UAH, 
including net revenues (proceeds) from sales of products without VAT, in million UAH  646 
537 236 
199 
3 Prime costs of sold products, in million UAH 503 179 
4 Gross profits, in million UAH 34 19 
5 Payments transferred into the budget, in million UAH 29 31 
6 Average number of employed persons, men  9,878 11,091  
  WT/ACC/SPEC/UKR/5/Rev.3
 Page 229Table 25(a):  Main privileges granted to investors in Special (Free) Economic Zones (SEZ/FEZ)  
Name of FEZ/Form of 
Assistance Special Customs Zone 
Regime Exemption from income tax Exemption from taxation of 
investments Exemption from Import Duty 
and VAT Exemption from land tax 
Azov + rate – 20% + - + (for duration of site 
preparation) 
Donetsk + rate – 20% + - + (for duration of site 
preparation) 
Zakarpattia + rate – 20% - - - 
Yavoriv, including Krakovets Autoport + (only for Krakovets 
Autoport) 
 + (5 years), next -50% 
 - 
 + (5 years) 
 + (3 years), next -50% of 
existing rate 
Slavutych  - 
 + (3 years), from Year 4 to 
year 6  -50% of existing rate + + (5 years) + (3 years), Year 4 to Year 6 
-50% of existing rate 
Kurotopolis Truskavets  - 
 + (3 years), from Year 4 to 
Year 6 -50% of existing rate + 
 + 
 + (for duration of site 
preparation), next 10 years - 
50% of existing rate 
Porto-Franco 
 + 
 +(3 years), from Year 4 to 
Year 6 - 50% of existing rate + 
 - 
 - 
 
Reni + rate – 20% + - - 
Port Krym + rate – 20% + - + (5 years) 
Interport Kovel + rate – 20% - - + (5 years) 
Mykolaiv 
 + (ship-building dock 
territory only) + (3 years), from Year 4 to 
Year 6 - 50% of the existing 
rate, from Year 4 to 10 years 
-reinvestment + 
 + (5 years) 
 + (5 years) 
 
Note: "+" means that the benefit is available throughout the period of investment.   
 "-" means that the benefit is not available. 
 "+ (two years) year three to year five – 50 per cent of ex isting rate" means that the benefit is fully available for the first  two years of investment.  During the following 
three years, the tax is levied at fifty per cent of its normal rate.  The normal tax rate applies thereafter.   
 "rate – 20 per cent" means that the applied tax rate is 20 per cent.  
 WT/ACC/SPEC/UKR/5/Rev.3 
Page 230 Table 25(b):  Main privileges granted to investors on Te rritories with a Special Regime of Investment Activity  
Name of territory Exemption from income tax Exemption from taxation 
of investments Exemption from payment 
of import duty and VAT Exemption from payment 
for land 
Donetsk Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) - 
Luhansk Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Zakarpatska Oblast + (2 years) Year 3 to Year 5 - 50% of existing rate + + (5 years) - 
Autonomous Republic of Crimea + (3 years)  Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
City of Shostka, Sumy Oblast + (3 years) Year 4 to Ye ar 6 - 50% of existing rate + + (5 years) + (5 years) 
Zhytomyr Oblast + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Kharkiv City + (3 years) Year 4 to Year 6  - 50% of existing rate + + (5 years) + (5 years) 
Chernihiv Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) + (5 years) 
Volyn Oblast + (3 years) Year 4 to Year 6 - 50% of existing rate + + (5 years) - 
  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 231 
 
 
 [Draft Decision 
ACCESSION OF THE REPUBLIC OF UKRAINE 
Decision of […] 
 [The General Council], [The Ministerial Conference]  Having regard to  paragraph 2 of Article X II and paragraph 1 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Organizat ion (the "WTO Agreement"), and the Decision-
Making Procedures under Articles IX and XII of th e Marrakesh Agreement Establishing the World 
Trade Organization agreed by the General Council (WT/L/93); 
 [ Conducting  the functions of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement;] 
 Taking note  of the application of the Republic of Ukraine for accession to the Marrakesh 
Agreement Establishing the World Trade Organization dated [...]; 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Republic of Ukraine to the WTO Ag reement and having prepared a Draft Protocol on 
the Accession of the Republic of Ukraine; 
 Decides  as follows: 
 The Republic of Ukraine may accede to the WT O Agreement on the terms and conditions set 
out in the Draft Protocol annexed to this Decision. WT/ACC/SPEC/UKR/5/Rev.3 
Page 232  
 
 DRAFT PROTOCOL 
ON THE ACCESSION OF THE REPUBLIC OF UKRAINE 
Preamble
 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to Article XII 
of the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as the 
"WTO Agreement"), and the Republic of Ukraine,  
 Taking note  of the Report of the Working Party on the Accession of the Republic of Ukraine to 
the WTO Agreement reproduced in document WT/ACC/UKR/[…], dated […] (hereinafter referred to as the "Working Party Report"), 
 Having regard  to the results of the negotiations on the accession of the Republic of Ukraine to 
the WTO Agreement,  
 Agree  as follows: 
PART I -  GENERAL 
1. Upon entry into force of this Protocol pursuan t to paragraph 8, the Republic of Ukraine accedes 
to the WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of 
the WTO.  
2. The WTO Agreement to which the Republic of  Ukraine accedes shall be the WTO Agreement, 
including the Explanatory Notes to that Agreement, as  rectified, amended or ot herwise modified by such 
legal instruments as may have entered into force before the date of entry into force of this Protocol.  This 
Protocol, which shall include the commitments refe rred to in paragraph [396] of the Working Party 
Report, shall be an integral part of the WTO Agreement. 
3. Except as otherwise provided for in para graph [409] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements  annexed to the WTO Agreement that are to be 
implemented over a period of  time starting with the entry into force of that Agreement shall be 
implemented by the Republic of Ukraine as if it had accepted that Agreement on the date of its entry 
into force. 
4. The Republic of Ukraine may ma intain a measure inconsistent wi th paragraph 1 of Article II of 
the GATS provided that such a measure was recorded in  the list of Article II Exemptions annexed to this 
Protocol and meets the conditions of the A nnex to the GATS on Article II Exemptions. 
PART II - SCHEDULES 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter re ferred to as "GATS") relating to the Republic of 
Ukraine.  The staging of the concessions and commit ments listed in the Schedu les shall be implemented 
as specified in the relevant pa rts of the respective Schedules. 
6. For the purpose of the reference in paragraph 6( a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Con cessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol.  WT/ACC/SPEC/UKR/5/Rev.3 
 Page 233 
 
 
 PART III - FINAL PROVISIONS 
7. This Protocol shall be open for acceptance, by signature or otherwise, by the Republic of 
Ukraine until […]. 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by the Republic of Ukraine.  
9. This Protocol shall be deposited with the Dire ctor-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of  this Protocol and a notif ication of acceptance by 
the Republic of Ukraine thereto pursuant to para graph 9 to each Member of the WTO and to the 
Republic of Ukraine.   
10. This Protocol shall be regist ered in accordance with the provisions of Article 102 of the Charter 
of the United Nations.   
 Done at […] this […] day of […] in a sing le copy in the English, French and Spanish 
languages, each text being authentic, except that a Schedule annexed hereto may specify that it its 
authentic in only one of these languages. WT/ACC/SPEC/UKR/5/Rev.3 
Page 234  
 
 ANNEX I 
SCHEDULE […] – REPUBLIC OF UKRAINE 
Authentic only in the … language. 
(Circulated in document WT/ACC/UKR/…/Add.1) 
_______________ 
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
Authentic only in the … language. 
(Circulated in document WT/ACC/UKR/…/Add.2) ]  
 
__________