RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/1/Rev.12 
26 November 2007 
 (07-5199) 
Working Party on the 
Accession of Ukraine Original:   English 
 
 
 
ACCESSION OF UKRAINE 
 
Domestic Support and Export Subsidies in the Agricultural Sector  
 
Revision  
  
 The following submission, is being circulated at the request of the Delegation of Ukraine.  
_______________ 
  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 2 Supporting table DS:1 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: Calendar years of 2004-2006 
 
Measures exempt from the reduction commitment - "Green Box" 
 
Monetary value of measure 
in the relevant year 
Measure type Name and description of measure with 
reference to criteria in Annex 2 of the 
Agreement on Agriculture 2004 
UAH mln. 2005 
UAH mln. 2006 
UAH mln. 2004-2006 
total 
UAH mln. 2004-2006 
average 
UAH mln. Data Sources 
1 2 3 4 
a) General 
services 1. General research and development and 
product-specific research programs 
Annex 2, para. 2(a)1 51.9 160.2 173.4 385.5 128.5 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy and in Ukrainian Academy of 
Agrarian Sciences  
 2. Rural infrastructure development: water 
pipelines, sewerage systems and 
facilities, gas and power supply 
networks, roads, te rritorial planning 
Annex 2, para. 2(g), (e)2 378.9 465.1 523.2 1,367.2 455.7 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy, State Committee on Land, State 
Committee for Water Management; and 
Report on special revenues and their 
use Form No. 4-1 in State Committee 
on Land  
 3. Agricultural plant pest and animal 
disease control Annex 2, para. 2(b)3 86.3 131.3 128.3 345.9 115.3 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy  
 4. Experience dissemination and advisory 
services, including provision of means 
to facilitate transfer of information and 
research results to producers and 
consumers Annex 2, para. 2 (d)4 18.8 29.0 32.6 80.4 26.8 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy 
                                                      
1 General research and development, and pr oduct-specific research programmes (Annex 2,  paragraph 2 (a)) include budgetary alloca tions for the funding of research and practical 
development of exploratory and a pplied projects, of stat e, inter-sectorial and sectorial pr ogrammes scientific components of fu ndamental research by scientific in stitutions of both general nature and 
specific-product-related nature. 
 2 Rural infrastructure development (Annex 2, paragraph 2 (g), (e ) includes the funding of major capital expenditures to construc t water pipelines, sewerage sy stems and facili ties, gas and 
power supply networks, personal se rvice facilities, and territorial planning, St ate Budget's funding of infrastructure works re lated to environment protection pr ogrammes (creation and maintenance 
of inter-company state irrigation systems, creation of anti-eros ion hydro-technical facilities and re-cultivation of damaged so ils).  These expenditures are directed to the provision of construction of 
capital works only and are not provided to subsidize the construc tion of on-farm facilities, other than for reticulation of gen erally available public facilities.  These expenditures are not included 
subsidies to inputs or operating costs, or preferential user charges.  
3 Pest and disease control (Annex 2, paragr aph 2 (b)) includes anti-epzootic measures and measures to control agricultural plant  pests and diseases 
4 Experience dissemination and advisory serv ices (Annex 2, paragraph 2 (d)) include ma intenance of labour stations, plant protec tion stations providing advisory  services to producers and 
disseminating information and al so maintenance of advisory offices at local budget's cost.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 3Monetary value of measure 
in the relevant year 
Measure type Name and description of measure with 
reference to criteria in Annex 2 of the 
Agreement on Agriculture 2004 
UAH mln. 2005 
UAH mln. 2006 
UAH mln. 2004-2006 
total 
UAH mln. 2004-2006 
average 
UAH mln. Data Sources 
1 2 3 4 
 5. General inspection and specific product 
inspection services for purposes of 
health care, safety, grading or 
standardization Annex 2, para. 2( е)5 374.6 654.6 483.8 1,513.0 504.3 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy, in State Department for 
Veterinary Medicine  
 6. Training, re-training and advanced 
training of experts and workers in 
production and social spheres of rural 
areas Annex 2, para. 2( е)6 339.4 850.7 666.5 1,856.7 618.9 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy and Ukrainian Academy of 
Agrarian Sciences  
 7. Product marketing and promotion 
services 
Annex 2, para. 2 (f)7 7.7 6.6 7.6 21.9 7.3 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy 
 8. Land reform: land market development, 
new legislation, land registry, cadastral 
survey, land titling, land quality 
mapping, extension8 1.9 5.0 3.7 10.5 3.5 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year and Report on obtained 
subventions from other budgets Form 
No. 4-5 in State Committee on Land  
b)  Public stock-
building for food 
security purposes9  450.0 431.3 404.5 1,285.7 428.6 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy and Derzhkommatreserve 
                                                      
5 General inspection and specific product inspec tion services for purposes of health car e, safety, grading or standardization (A nnex 2, paragraph 2 (e)) include measures to maintain state 
veterinary medical institutions, State inspectorates for seeds, state variety-testing stations and state bread inspectorates. 
6 Training, re-training and advanced traini ng of experts and workers for production and social spheres of rural areas (Annex 2, paragraph 2 (c)) include mainte nance of higher educational 
institutions of grade 1 and grade 2 accreditation, educational institutions of grade 3 and grad e 4 accreditation, institutions of continuing (postgraduate) education of grade 3-4 accreditation 
(academies, institutes and centres for advanced training, re-training and professional development) and other educational insti tutions. 
7 Arrangement of state exhi bit events and exhibitions. 
8 Land reform meets criteria of Annex 2, pa ragraph 2 "General Services", and includes the providing of services related to land reform implementation:  development of new legislation 
related land issues, land registry, cadas tral survey and land quality mapping. 
9 Creation and securing of a provision of va riety and hybrid seeds and forming of the state procurement at the food market by De rzhkommatreserve for food security purposes.  Seed 
purchases are made at current market prices and sales from secur ity stocks are made at no less than the current domestic market  price for the product and quality in question.   
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 4 Monetary value of measure 
in the relevant year 
Measure type Name and description of measure with 
reference to criteria in Annex 2 of the 
Agreement on Agriculture 2004 
UAH mln. 2005 
UAH mln. 2006 
UAH mln. 2004-2006 
total 
UAH mln. 2004-2006 
average 
UAH mln. Data Sources 
1 2 3 4 
c)  Structural 
adjustment 
assistance provided 
through producer 
retirement 
programs10  98.0 0.0 0.0 98.0 32.7 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy 
d)  Environmental 
programs11  24.4 65.3 88.0 177.7 59.2 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy, Ministry of Forestry and State 
Committee for Water Management  
e) Regional assistance 
programs12  67.3 24.9 37.5 129.7 43.2 Report on  performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian 
Policy 
TOTAL "Green Box"  1,899.23 2,824.03 2,549.05 7,272.3 2,424.1  
 
                                                      
10 Repayment of wage in arrears of bankrupted  and liquidated agricultural enterprises.  This measure meets criteria listed in Ann ex 2, paragraph 9 of the WTO Agreement on Agriculture. 
Under this program, payments ar e made conditional upon the total and permanent retirement of the recipients from marketable agr icultural production. 
11 This measure meets criteria listed in A nnex 2, paragraph 12 of the WTO Agreement on Ag riculture.  The right to such payments i s given under clearly determined governmental 
programmes for environment protection and depend on meeting speci fic conditions under the governmental programmes.  The cost of  the measure is estimated within expenses stated in the State 
Budget, in the section en titled "Environmental Prot ection".  Expenses in "Environmental Pr otection" of the State Budget are cal culated on the basis of measures  provided for by environmental 
programmes approved under the existing procedure (in due course):  "Protection and rational use of  soils", "Setting up of prote ctive tree plantations and windbelts", "P reservation of nature reserves". 
The setting up of protective tree plantations  and windbelts is governed by Ukraine's Forestry Code No. 3852-XII dated 21 April 1994 and by Ukraine's law No. 1264-XII dated 25 May 1991 "On 
Protection of the Environment".  Major regulatory documents go verning the activities of the nature reserve-related institutions  are Ukraine's law "On Nature Reserves of Ukraine" and the program 
for prospective development of nature rese rve-related activities in Ukraine, approved by the Supreme Rada of Ukraine's (resolut ion) No. 177/94-BP dated 29 Sept ember 1994.  Payments as to 
protection and rational use of soils include the funding for fundame ntal improvement of agricultur al enterprises' soils. Soils fundamental improvement funds are us ed to lime acid soils and gypsum 
medium and supersalt soils and also individual salt parcels on salt-free soil fi elds.  The state budget funds of this designati on are directly allocated to agricultural enterprises. 
12 Financial support of agricultural enterprises operating in especi ally hard climate conditions.  These payments weren't related  to production or prices and were limited to extra costs or 
loss of income associated with undertaking agricultural productio n in the defined region. Also, they met other criteria of para graph 13 of the Agreement on Agriculture.  Funds under this program 
were used for measures mitigating the negative impact of unfavorab le natural and climatic conditions in the defined region (fig hting early frost, draught, and ice crust).  
  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 5Supporting Table DS:4 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2004-2006 (on average)  
 
Calculation of the Total Aggregate Measurement of Support (AMS) 
 
Description of basic products Calendar year Value of 
production 
(av. 2004-06) 
(UAH mln.) De mimimis 5% of 
production value 
(4 = 3 x 0.05) 
(UAH mln.) Product-specific 
AMS (from 
supporting 
tables 
DS:5 to DS:7) 
(UAH mln.) Product-specific 
measurements of 
support (from 
supporting table 
DS:8) 
(UAH mln.) Non-product-
specific AMS 
(from supporting 
table DS:9 
(UAH mln.) Current Total AMS 
(aggregate) 
(8=5+6+7, if 
(5+6+7)>4; 
otherwise 8=0.0) 
(UAH mln.) 
1 2 3 4 5 6 7 8 
2004 8,634.0 431.7 58.8 0.0   0.0 
2005 7,588.0 379.4 45.0 0.0   0.0 1. Wheat  
2006 7,184.0 359.2 477.0 0.0   477.0 
2004 4,287.0 214.4 126.8 0.0   0.0 
2005 4,267.0 213.3 4.3 0.0   0.0 2. Barley  
2006 5,307.0 265.3 286.0 0.0   286.0 
2004 628.0 31.4 1.7 0.0   0.0 
2005 384.0 19.2 3.9 0.0   0.0 3. Rye  
2006 278.0 13.9 29.6 0.0   29.6 
2004 3,881.0 194.0 78.4 0.0   0.0 
2005 2,571.0 128.5 22.8 0.0   0.0 4. Maize  
2006 3,476.0 173.8 108.7 0.0   0.0 
2004 169.0 8.5 16.4 0.0   16.4 
2005 43.0 2.1 0.0 0.0   0.0 5. Millet  
2006 52.0 2.6 7.3 0.0   7.3 
2004 369.0 18.4 0.2 0.0   0.0 
2005 281.0 14.1 0.0 0.0   0.0 6. Oats  
2006 308.0 15.4 24.4 0.0   24.4 
2004 244.0 12.2 16.7 0.0   16.7 
2005 233.0 11.7 2.1 0.0   0.0 7. Buckwheat  
2006 268.0 13.4 24.2 0.0   24.2 
2004 486.0 24.3 10.5 0.0   0.0 
2005 433.0 21.6 1.9 0.0   0.0 8. Pulses  
2006 447.0 22.3 23.0 0.0   23.0 
2004 86.0 4.3 20.0 0.0   20.0 
2005 95.0 4.7 27.1 0.0   27.1 9. Rice  
2006 98.0 4.9 15.3 0.0   15.3 
2004 2,253.0 112.6 1,140. 1 0.0   1,140.1 
2005 2,628.0 131.4 681.0 0.0   681.0 10. Sugar beets  
2006 3,989.0 199.4 243.1 0.0   243.1  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 6 
Description of basic products Calendar year Value of 
production 
(av. 2004-06) 
(UAH mln.) De mimimis 5% of 
production value 
(4 = 3 x 0.05) 
(UAH mln.) Product-specific 
AMS (from 
supporting 
tables 
DS:5 to DS:7) 
(UAH mln.) Product-specific 
measurements of 
support (from 
supporting table 
DS:8) 
(UAH mln.) Non-product-
specific AMS 
(from supporting 
table DS:9 
(UAH mln.) Current Total AMS 
(aggregate) 
(8=5+6+7, if 
(5+6+7)>4; 
otherwise 8=0.0) 
(UAH mln.) 
1 2 3 4 5 6 7 8 
2004 7.0 0.4 7.6 0.0   7.6 
2005 8.0 0.4 13.3 0.0   13.3 11. Hops  
2006 9.0 0.4 21.4 0.0   21.4 
2004 20.0 1.0 10.0 0.0   10.0 
2005 22.0 1.1 7.9 0.0   7.9 12. Flax  
2006 12.0 0.6 6.2 0.0   6.2 
2004 155.0 7.8 1.6 0.0   0.0 
2005 296.0 14.8 0.8 0.0   0.0 13. Rape  
2006 628.0 31.4 53.1 0.0   53.1 
2004 419.0 20.9 3.2 0.0   0.0 
2005 606.0 30.3 2.5 0.0   0.0 14. Soya  
2006 902.0 45.1 10.2 0.0   0.0 
2004 2,435.0 121.7 101.4 0.0   0.0 
2005 2,620.0 131.0 174.4 0.0   174.4 15. Fruits  
2006 2,050.0 102.5 204.9 0.0   204.9 
2004 12,092.0 604.6 1.5 0.0   0.0 
2005 13,159.0 657.9 1.0 0.0   0.0 16. Potatoes  
2006 14,789.0 739.5 2.0 0.0   0.0 
2004 3,856.0 192.8 405.3 0.0   405.3 
2005 5,775.0 288.8 610.8 0.0   610.8 17. Cattle  
2006 5,125.0 256.3 586.1 0.0   586.1 
2004 5,182.0 259.1 258.6 0.0   0.0 
2005 7,309.0 365.5 400.8 0.0   400.8 18. Pigs  
2006 6,570.0 328.5 426.1 0.0   426.1 
2004 2,625.0 131.3 131.8 0.0   131.8 
2005 4,947.0 247.4 167.9 0.0   0.0 19. Poultry  
2006 5,470.0 273.5 205.7 0.0   0.0 
2004 117.0 5.9 9.6 0.0   9.6 
2005 156.0 7.8 12.3 0.0   12.3 20. Sheep and goats  
2006 150.0 7.5 16.5 0.0   16.5 
2004 271.0 13.5 28.4 0.0   28.4 
2005 101.0 5.0 0.0 0.0   0.0 21. Horses  
2006 96.0 4.8 9.1 0.0   9.1 
2004 11,452.0 572.6 771.6 0.0   771.6 
2005 14,552.0 727.6 1,086. 7 0.0   1,086.7 22. Milk  
2006 12,678.0 633.9 1,095. 4 0.0   1,095.4 
2004 538.0 26.9 0.7 0.0   0.0 
2005 864.0 43.2 8.0 0.0   0.0 23. Honey  
2006 825.0 41.3 16.9 0.0   0.0  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 7Description of basic products Calendar year Value of 
production 
(av. 2004-06) 
(UAH mln.) De mimimis 5% of 
production value 
(4 = 3 x 0.05) 
(UAH mln.) Product-specific 
AMS (from 
supporting 
tables 
DS:5 to DS:7) 
(UAH mln.) Product-specific 
measurements of 
support (from 
supporting table 
DS:8) 
(UAH mln.) Non-product-
specific AMS 
(from supporting 
table DS:9 
(UAH mln.) Current Total AMS 
(aggregate) 
(8=5+6+7, if 
(5+6+7)>4; 
otherwise 8=0.0) 
(UAH mln.) 
1 2 3 4 5 6 7 8 
2004 12.0 0.6 0.0 0.0   0.0 
2005 15.0 0.8 3.3 0.0   3.3 24. Wool  
2006 13.0 0.6 5.7 0.0   5.7 
2004 0.2 0.0 0.5 0.0   0.5 
2005 0.2 0.0 0.0 0.0   0.0 25. Silk-worm cocoons  
2006 0.2 0.0 0.3 0.0   0.3 
2004     3,201.4 0.0   2,558.0 
2005     3,277.8 0.0   3,017.6 
2006     3,889.3 0.0   3,554.7 Total for all products  
av. 2004-06     3,456.2 0.0   3,043.4 
2004 83,850.0 4,192.5     1,871.2 0.0 
2005 92,540.0 4,627.0     3,520.2 0.0 
2006 94,300.0 4,715.0     3,762.4 0.0 Total non-product specific AMS (from 
Supporting table DS:9 below) 
av. 2004-06 90,230.0 4,511.5     3,051.3 0.0 
2004           2,558.0 
2005           3,017.6 
2006           3,554.7 TOTAL:  Base Total AMS 
av. 2004-06           3,043.4 
Comments: Column 8 formulas appl y only to rows 1 to 25 and 27.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 8 Supporting Table DS:5 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2004-2006 
 
Product-Specific Aggregate Measuremen ts of Support: Market Price Support 
 
Description of Basic 
Products Calendar year Measure 
type: 
minimum 
prices for 
sugar 
produced 
from sugar 
beets Applied 
admin. price 
(UAH per 
tonne) External 
reference 
price 
(US$/t) External 
reference 
price 
(UAH/t) Eligible 
production 
(thousand t) Assoc. 
levies 
(UAH mln.) Total 
market price 
support 
9=((4-6)*7)-
8 
(UAH mln.) Data Sources 
1 2 3 4 5 6 7 8 9  
Sugar produced from 
sugar beets 2004   1,975.0 252.0 1,340.0 1,788. 0   1,134.6 Column 4: Minimum prices for sugar 
produced from sugar beets are set by: 
Ukrainian Cabinet of Ministers' 
Resolution No. 117 of 
4 February 2004; No. 289 of 
13April 2005 and No. 171 of 
20 February 2006   
  2005   1,975.0 316.0 1,619.0 1,900.0   675.6 Co lumn 5: External reference price is 
calculated based on the export price 
of 1 ton of white sugar according to 
data in White sugar, Paris Contract 
No.5, fob, European ports, London 
Daily price for refined sugar (LIFFE)   
  2006   2,375.0 452.0 2,283.0 2,596.0   239.9 Column 7: Production of sugar 
refined from domes tic sugar beets, 
Ukrainian Statistical Yearbook's data 
for relevant years  
  av. 2004-2006          683.4   
 
Note:  1. External reference price is base d on white sugar prices in European ports a ccording to the LIFFE data on fob terms, a djusted to the cost of freight to  the port of Ukraine US$25 per ton. 
Annual price is average of 12 monthly prices. 
 2. For calculations of external refere nce price in national currency the official  UAH rate (2004-2006) against the US$ was use d, fixed by the National Bank of Ukraine (annual average). 
The data provided by the Currency Regulation Department of the National Bank of Ukrain e. These data are also provided at the NB U web-site ( www.bank.gov.ua ). Exchange rate 
UAH/US$= 5.3192 (2004); 5.1247 (2005); 5.05 (2006).  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 9Supporting Table DS:6 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years 2004-2006 
 
Product-Specific Aggregate Me asurements of Support: Non-Exempt Direct Payments 
 
Description 
of Basic 
Products Calendar 
year Measure type Applied 
admin. 
price External 
reference 
price Eligible 
production Total price-
related 
direct 
payments Other non-
exempt direct 
payments 
(UAH mln.) Associated 
duties or taxes   
(UAH mln.) Total direct 
payments 
(10=7+8) 
(UAH mln.) Data sources 
1 2 3 4 5 6 7 8 9 10 11 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)13     431.8  431.8 Wheat 
av. 04-06      143.9  143.9 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     29.0  29.0 Rye 
av. 04-06      9.7  9.7 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation)     277.7  277.7 Barley 
av. 04-06      92.6  92.6 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation)     50.3  50.3 Rape 
av. 04-06      16.8  16.8 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
                                                      
13 The budgetary program for per-hectare payments became a new line of support in 2006.  This subsidy is granted based on information about the area, where winter and spring crop, sown 
for the 2006 harvest, sprouted.  The am ounts of the subsidy are as follows:  
 - for winter crop - wheat, rye, barley and rape – UAH 100 (US$20) per hectare of sown area;  
 - for spring crop - wheat, barley, oats, pea, maize, rape, buckwheat , millet – UAH 65 (US$13) per hectare of sown area; 
 - other agricultural crops grow n on irrigated land - UAH 53 (US$10) per he ctare of sown area. 
Per-hectare payments are meant to keep the producers from reducing sown areas under cereal crop and partially reimburse expense s related to their sowing.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 10 Description 
of Basic 
Products Calendar 
year Measure type Applied 
admin. 
price External 
reference 
price Eligible 
production Total price-
related 
direct 
payments Other non-
exempt direct 
payments 
(UAH mln.) Associated 
duties or taxes   
(UAH mln.) Total direct 
payments 
(10=7+8) 
(UAH mln.) Data sources 
1 2 3 4 5 6 7 8 9 10 11 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     24.4  24.4 Oats 
av. 04-06      8.1  8.1 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     21.4  21.4 Pulses 
av. 04-06      7.1  7.1 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     23.4  23.4 Buckwheat 
av. 04-06      7.8  7.8 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     7.2  7.2 Millet 
av. 04-06      2.4  2.4 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004      0.0  0.0 
2005      0.0  0.0 
2006 Payments per 1 hectare 
of crops (compensation 
of costs of production)     84.5  84.5 Maize 
av. 04-06      28.2  28.2 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 11Description 
of Basic 
Products Calendar 
year Measure type Applied 
admin. 
price External 
reference 
price Eligible 
production Total price-
related 
direct 
payments Other non-
exempt direct 
payments 
(UAH mln.) Associated 
duties or taxes   
(UAH mln.) Total direct 
payments 
(10=7+8) 
(UAH mln.) Data sources 
1 2 3 4 5 6 7 8 9 10 11 
2004     187.8  187.8 
2005     324.6  324.6 
2006     294.3  294.3 Cattle 
av. 04-06 Payments for young 
cattle sold to processing 
enterprises14 and 
payments for numbers 
of meat-type cows15     268.9  268.9 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004     78.6  78.6 
2005     110.5  110.5 
2006     146.3  146.3 Poultry 
av. 04-06 Payments for young 
poultry sold to 
processing enterprises16 
    111.8  111.8 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004     75.7  75.7 
2005     106.7  106.7 
2006     135.3  135.3 Pigs 
av. 04-06 Payments for standard  
pigs sold to processing 
enterprises17 
    105.9  105.9 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
2004     7.9  7.9 
2005     10.0  10.0 
2006     14.0  14.0 Sheep and 
goats 
av. 04-06 Payments for increase 
in numbers of 
reproductive ewes and 
yearling sheeps over 1 
year and for existing 
stock of them18     10.6  10.6 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
                                                      
14 Payment for young cattle sold to processing companies.  Thes e budget payments to agricultural producers are granted on the bas e of receipts about selling of animals. Processing 
companies don't receive these payments.  The State disburses the payment for 1 kg of live weight sold to processing companies.  They amounted to UAH 1.30 for 1 kg of live weight of young cattle 
in 2004 and 2005 years, UAH 1.40 in 2006.  Also the state fixes mi nimal live weight of one animal, for agricultural enterprises  – 390 kg, agricultural producers- natural persons – 300 kg.  If live 
weight of one animal is low, th e payments are not disbursed.  
15 Support for the development of meat-type cattl e raising by agricultural enterprises th rough payments for num bers of meat-type cows that were granted for each meat-type cow raised as 
of 1 January and preserved as of  1 May of the relevant year in  agricultural enterprises, in th e amount of UAH  400 per cow. 
16 Financial support for raised and sold poultry was granted in  the amount of 30 kopecks in 2004 and 2005, and 45 kopecks per one  kilogram of accepted live  weight of poultry in 2006.  
17 For granting financial support for raised and sold pigs (with the exception of sows and boars), the following minimum live wei ght of one animal is set: for agricultural producers - legal 
entities, 95 to 130 kilograms, and for ag ricultural producers - natural persons, 95 to 200 kilograms.  Financial support for ra ised and sold pigs was granted in the amount of 85 kopecks in 2004, 
UAH  1 in 2005, and UAH 1.05 per 1 kilogram of accepted live weight in 2006. 
18 Financial support for numbers of ewes and young ewes over one ye ar old is granted to agricultur al producers: for increased num bers (where between 1 January of current year and 
1 January of the following year, no less than ten such ewes and y oung ewes were kept); for actual  numbers (where between 1 Janu ary and 1 July of a given year (1  June, for natural persons), legal 
entities kept no less than 40 such ewes and young ewes).  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 12 Description 
of Basic 
Products Calendar 
year Measure type Applied 
admin. 
price External 
reference 
price Eligible 
production Total price-
related 
direct 
payments Other non-
exempt direct 
payments 
(UAH mln.) Associated 
duties or taxes   
(UAH mln.) Total direct 
payments 
(10=7+8) 
(UAH mln.) Data sources 
1 2 3 4 5 6 7 8 9 10 11 
2004     5.7  5.7 
2005     4.5  4.5 
2006     5.5  5.5 Milk 
av. 04-06 Payments for 
ecologically clean 
milk19 
    5.2  5.2 Report on performance 
of institution 
expenditure statement 
Form No. 2 for relevant 
year in Ministry of 
Agrarian Policy 
 
                                                      
19 Financial support is granted to agricultural producers located in  the territory given the status of special raw material zone for production of agricultural products conforming with the 
sanitary-hygienic requirements for the manufac ture of infant and dietetic foodstuffs, ha ve been issued the appropriate quality certificates, and supply milk to milk-processing enterprises that 
manufacture special infant food products.  Th e amount of such financial support is UAH 250 per one ton of milk in accounted wei ght.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 13Supporting table DS:7 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years 2004-2006 
 
Product-specific aggregate measurements of  support:  Other product-specific suppor t and Total AMS for specific products 
 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 39.3 19.5  58.8  0.0  58.8 
2005 23.3 21.7  45.0  0.0  45.0 
2006 33.4 11.8  45.2  431.8  477.0 Wheat 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of Agrarian Policy) for column 
4.
20 For column 5 - benefits 
from grain pledged 
purchases.21 32.0 17.7   49.7   143.9   193.6 
2004 119.8 7.0  126.8  0.0  126.8 
2005 4.3 0.0  4.3  0.0  4.3 
2006 8.3 0.0  8.3  277.7  286.0 Barley 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) for column 
4.22 For column 5 - benefits 
from grain pledged purchases 44.1 2.3   46.5   92.6   139.0 
                                                      
20 According to the State Program for Plant-Breeding, financed from the budget, partial reimburseme nt is provided to agricultural  producers of variety additional payments for purchased 
elite seeds. Financing is provided according to the Law of Ukraine "On Seeds" No.3690 of 15 December 1993. 
21 Cabinet's ( СMU) Resolution No. 546 "On Adopting the Procedure for Granting Budget Loans within the Regime of St ate Pledge Grain Purchases",  dated 9 July 2005, adopted the 
Procedure for granting budget loans, in accordance with which st ate pledge grain purchase is car ried out as a lending operation  on the collateral of th e object using the funds ap propriated in the State 
Budget, at the rate annually set by the Mi nistry of Agrarian Policy based on a presen tation of the Agrarian Fund. Benefits from  grain pledged purchases for grain crops (wheat, barley, rye, maize, 
oats) were calculated in the following way: Be nefits (1) = Amount of Budget Pledged Loans х ((Annual Commercial Interest Rate - Pledged Loan Interest Rate) /12 х Life of the Loan/100).  For 
example, the interest rate for using the budgetary loans was se t at 8.95 per cent per annum according to the Cabinet's Resoluti on No. 638, dated 25 July 2005, "O n Setting Rates for Using Budget 
Loans by Grain Producers within the Limits of the Regime of St ate Pledge Grain Purchases".  The 2005 annual average interest ra te for commercial banks' credits was 17.9 per cent. 
22 According to the State Program for Plant-Breeding, financed from the budget, partial reimburseme nt is provided to agricultural  producers of variety additional payments for purchased 
elite seeds. Financing is provided according to the Law of Ukraine "On Seeds" No.3690 of 15 December 1993.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 14 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 0.7 1.0  1.7  0.0  1.7 
2005 0.7 3.2  3.9  0.0  3.9 
2006 0.4 0.2  0.6  29.0  29.6 Rye 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) for column 
4.23  For column 5 - benefits 
from grain pledged purchases 0.6 1.5   2.1   9.7   11.7 
2004 72.5 5.9  78.4  0.0  78.4 
2005 22.8 0.0  22.8  0.0  22.8 
2006 24.2 0.0  24.2  84.5  108.7 Maize 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) for column 
424.  For column 5 - benefits 
from grain pledged purchases 39.8 2.0   41.8   28.2   70.0 
2004 16.4 0.0  16.4  0.0  16.4 
2005 0.0 0.0  0.0  0.0  0.0 
2006 0.1 0.0  0.1  7.2  7.3 Millet 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 5.5 0.0   5.5   2.4   7.9 
2004 0.0 0.2  0.2  0.0  0.2 
2005 0.0 0.0  0.0  0.0  0.0 
2006 0.0 0.0  0.0  24.4  24.4 6. Oats 
av. 04-06 For column 5 – benefits from 
grain pledged purchases 
0.0 0.1   0.1   8.1   8.2 
                                                      
23 According to the State Program for Plant-Breeding, financed from the budget, partial reimburseme nt is provided to agricultural  producers of variety additional payments for purchased 
elite seeds.  Financing is provided according to the Law of Ukraine "On Seeds" No.3690 of 15 December 1993. 
24 According to the State Program for Plant-Breeding, financed from the budget, partial reimburseme nt is provided to agricultural  producers of variety additional payments for purchased 
elite seeds.  Financing is provided according to the Law of Ukraine "On Seeds" No.3690 of 15 December 1993.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 15Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 16.7 0.0  16.7  0.0  16.7 
2005 2.1 0.0  2.1  0.0  2.1 
2006 0.8 0.0  0.8  23.4  24.2 Buckwheat 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 6.5 0.0   6.5   7.8   14.3 
2004 10.5 0.0  10.5  0.0  10.5 
2005 1.9 0.0  1.9  0.0  1.9 
2006 1.6 0.0  1.6  21.4  23.0 Pulses 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 4.7 0.0   4.7   7.1   11.8 
2004 20.0 0.0  20.0  0.0  20.0 
2005 27.1 0.0  27.1  0.0  27.1 
2006 15.3 0.0  15.3  0.0  15.3 Rice 
av. 04-06 Partial compensation of the 
cost of energy consumed for 
growing rice25 
 20.8 0.0   20.8   0.0   20.8 
2004 5.5 0.0  5.5 1,134.6   1,140.1 
2005 5.4 0.0  5.4 675.6   681.0 
2006 3.2 0.0  3.2 239.9   243.1 Sugar beets 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 4.7 0.0   4.7 683.4     688.1 
2004 7.6 0.0  7.6    7.6 
2005 13.3 0.0  13.3    13.3 
2006 21.4 0.0  21.4    21.4 Hops 
av. 04-06 Support of hops production  
(Report on performance of 
institution expenditure 
statement Form No. 2 in 
Ukraine's Ministry of 
Agrarian Policy)26 14.1 0.0   14.1       14.1 
                                                      
25 Partial reimbursement for electric power consumed for irrigation of agricultural crops on irrigated areas and for flooding the rice growing areas, was effective in 2004 and in 2005.  In 
2006 there were subsidies per hect are of rice on irrigated area. 
26 The amount of funds provided to farms as support of hops production is determined by calculation of costs per 1 hop yards.  Ap propriated funds are directed at purchasing of suspension 
materials and means plant protection re quired for production of hops products.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 16 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 10.0 0.0  10.0    10.0 
2005 7.9 0.0  7.9    7.9 
2006 6.2 0.0  6.2    6.2 Flax 
av.04-06 Subsidies for flax growing 
(Report on performance of 
institution expenditure 
statement Form No. 2 in 
Ukraine's Ministry of 
Agrarian Policy)27 8.0 0.0   8.0       8.0 
2004 1.6 0.0  1.6  0.0  1.6 
2005 0.8 0.0  0.8  0.0  0.8 
2006 2.8 0.0  2.8  50.3  53.1 Rape 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 1.7 0.0   1.7   16.8   18.5 
2004 3.2 0.0  3.2  0.0  3.2 
2005 2.5 0.0  2.5  0.0  2.5 
2006 10.2 0.0  10.2  0.0  10.2 Soya  
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 5.3 0.0   5.3   0.0   5.3 
2004 101.4 0.0  101.4  0.0  101.4 
2005 174.4 0.0  174.4  0.0  174.4 
2006 204.9 0.0  204.9  0.0  204.9 Fruits 
av. 04-06 Maintenance of young 
orchards28 
 
160.2 0.0   160.2   0.0   160.2 
                                                      
27 Funds provided under the state flax growi ng support program are used for the partial compensation of the costs for flax sowing  to flax-growing farms (seeds, means of plant protection, 
mineral fertilizers, machinery and other resources, required for flax production, in troduction of advanced production technolog ies in the flax-growing industry).  The compensation is disbursed 
proportionally to ac tual areas where flax sprouted. 
28 Support is granted to economic entities en gaged in viticulture and horticulture, to provide compensation for their outlays on layout planning, ground preparation and planting, 
maintenance of perennial plantations, and tr ickle irrigation, in accordance with norms of outlay per hectare as determined depe nding on areas where young perennial plantations are initiated.  The 
70 per cent of this financial support is assigned for developm ent of viticulture and 30 per cent - for horticulture.  "Young or chards" mean orchards before their fruitage.   
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 17Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 1.5 0.0  1.5  0.0  1.5 
2005 1.0 0.0  1.0  0.0  1.0 
2006 2.0 0.0  2.0  0.0  2.0 Potatoes 
av. 04-06 State Program for Plant-
Breeding (partial 
reimbursement for price of 
seeds) (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 1.5 0.0   1.5   0.0   1.5 
2004 0.3 217.2  217.5  187.8  405.3 
2005 3.8 282.4  286.2  324.6  610.8 
2006 9.4 282.4  291.8  294.3  586.1 Cattle 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) (for column 
4 29. For col.5 - subsidies 
using VAT 30 4.5 260.7   265.1   268.9   534.0 
2004 9.1 173.8  182.9  75.7  258.6 
2005 21.5 272.6  294.1  106.7  400.8 
2006 18.2 272.6  290.8  135.3  426.1 Pigs 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) (for column 
4.  For col. 5 - subsidies using 
VAT  16.3 239.7   255.9   105.9   361.8 
2004 35.2 18.0  53.2  78.6  131.8 
2005 18.9 38.5  57.4  110.5  167.9 
2006 20.9 38.5  59.4  146.3  205.7 Poultry 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) (for column 
4.  For col. 5 - subsidies using 
VAT 25.0 31.6   56.7   111.8   168.5 
                                                      
29 The funding is carried out under the Program No. 3691 dated 15 D ecember 1993 "On Pedigree Livestock Breeding".  Budgetary fund s are used to partly reimburse expenses for the 
strengthening of the genetic potential of liv estock (cattle, pigs and poultry), for th e creation of one's own pedigree base, fo r biotechnological methods of herd and for purchases of sperm products. 
30 Having determined the VAT amount  payable to the State budget, processing enterp rises do not transfer it to the budget but rath er accumulate it in separate bank accounts and transfer 
these funds to agricultural producers as s ubsidies for meat (cattle, pigs , and poultry) sold by agricultural producers to proce ssing companies (according to Article 11.21 the Law of Ukraine 
"On Value Added Tax" No. 168 of 3 April 1997 ).  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 18 
Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 1.7 0.0  1.7  7.9  9.6 
2005 2.3 0.0  2.3  10.0  12.3 
2006 2.5 0.0  2.5  14.0  16.5 Sheep and goats 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) 2.2 0.0   2.2   10.6   12.8 
2004 28.4 0.0  28.4  0.0  28.4 
2005 0.0 0.0  0.0  0.0  0.0 
2006 9.1 0.0  9.1  0.0  9.1 Horses 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy)  12.5 0.0   12.5   0.0   12.5 
2004 35.1 730.8  765.9  5.7  771.6 
2005 59.7 1,022.6  1,082. 2  4.5  1,086.7 
2006 67.3 1,022.6  1,089. 9  5.5  1,095.4 Milk 
av. 04-06 State Program for Livestock 
Breeding (Report on 
performance of institution 
expenditure st atement Form 
No. 2 in Ukraine's Ministry of 
Agrarian Policy) (for column 
431. For col.5 - subsidies 
using VAT32 54.0 925.3   979.4   5.2   984.6 
2004 0.7 0.0  0.7  0.0  0.7 
2005 8.0 0.0  8.0  0.0  8.0 
2006 16.9 0.0  16.9  0.0  16.9 Honey 
av. 04-06 Support of bee-farming33 
 
8.5 0.0   8.5   0.0   8.5 
                                                      
31 The funding is carried out under the Program No. 3691 dated 15 December 1993 "On Pedigree Livestock Breeding".  Budgetary funds  are used to partly reimburse expenses for the 
strengthening of the genetic potential of livestock for the creatio n of one's own pedigree base, for biotechnological methods o f herd and for purchases of sperm products. 
32 Having determined the VAT amount  payable to the State budget, processing enterp rises do not transfer it to the budget but rath er accumulate it in separate bank accounts and transfer 
these funds to agricultural producers as subs idies for milk sold by agricultural producers to processing companies (according t o Article 11.21 the Law of Ukraine "On Value Added Tax" No. 168 of 
3 April 1997). 
33In 2004 additional payments to agricultural producers were granted for each bee family kept as of January 1 and preserved until  1 May, provided no less than 20 bee families were kept, 
in the amount of UAH 9.18 per one bee family.  In 2005 additiona l payments to agricultural producers were granted for each bee family kept as of 1 January and preserved until 1 May, provided no 
less than 20 bee families were kept, in the amount of UAH 7.06 pe r one bee family.  In 2006, for agricultural producers who kep t after 1 January 2006 and preserved until 1 May 2006 no less than 
ten bee families, the amount of add itional payment was set at UAH 10.66.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 19Description Calendar 
year Measure type Other 
product-
specific 
budgetary 
outlays 
(UAH mln.) Other 
product-
specific 
support 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total other 
product-
specific 
support 
(7=4+5-6) 
(UAH mln.) Market price 
support 
(supporting 
table DS:5) 
(UAH mln.) Non-exempt 
direct 
payments 
(supporting 
table DS:6) 
(UAH mln.) Associated 
fees/levies 
(UAH mln.) Total 
product-
specific 
AMS 
(11=7+8+9-
10) 
(UAH mln.) 
1 2 3 4 5 6 7 8 9 10 11 
2004 0.0 0.0  0.0  0.0  0.0 
2005 3.3 0.0  3.3  0.0  3.3 
2006 5.7 0.0  5.7  0.0  5.7 Wool 
av. 04-06 Subsidies for sale of wool34 
 
3.0 0.0   3.0   0.0   3.0 
2004 0.5 0.0  0.5  0.0  0.5 
2005 0.0 0.0  0.0  0.0  0.0 
2006 0.3 0.0  0.3  0.0  0.3 Silk-worm 
cocoons 
av. 04-06 Subsidies for silkworm 
husbandry35 
0.3 0.0   0.3   0.0   0.3 
                                                      
34 Financial support is granted to  those agricultural producers ow ning numbers of sheep that pr oduce and sell wool.  In 2005 and 2006, financial support to agricultural producers for sale of 
wool was set in the amount of UAH 6 per kilogr am of wool accepted in physical weight. 
35 Budget money is given to agricultural enterprises of all organi zational-legal forms of ownership: silkworm eggs cultivation fa ctories, state silkworm breeding farms, inter-rayon and 
oblast cocoon dryer plants (hereinafter silk processing enterprise s) as nominated by the corporation "Ukrainian Silk" of the Mi nistry of Agrarian Policy of Uk raine.  Partial reimbursement of 
expenditures on the performance of the pa ckage of technological works involved in ma nufacture and purchase of cocoons and of si lkworm eggs, and on purchase of technological equi pment is made 
within the limits of UAH 50 per one kilogram  for production and purchase of silkworm cocoons to UAH 1,800 per one kilogram for production of silkworm eggs.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 20 Supporting Table DS:9 
DOMESTIC SUPPORT: UKRAINE 
REPORTING PERIOD: calendar years of 2004-2006 
 
Non-Product-Specific AMS 
 
Measure type Calendar year Non-product-
specific budgetary 
outlays 
(UAH mln.) Other non-product-
specific support 
(UAH mln.) Associated 
taxes/ fees 
(UAH mln.) Total non- 
product- specific 
support 
(6= 3 + 4 - 5) 
(UAH mln.) Data sources 
1 2 3 4 5 6 7 
2004 36.3   36.3 
2005 151.3   151.3 
2006 20.1   20.1 1. Partial reimbursement of price of 
agricultural machinery and equipment36 
av. 04-06 69.2   69.2 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian Policy  
2004 144.0   144.0 
2005 415.1   415.1 
2006 319.5   319.5 2.  Partial reimburseme nt of loan interest 
rates from commercial banks with 
regard to privileged loans37 
av. 04-06 292.9   292.9 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ukraine's Ministry of 
Agrarian Policy  
                                                      
36 Partial reimbursement of the price of the machinery and equipment is set at 30 per cent of the price for combine harvesters an d tractors in accordance with the list and prices determined 
by Ukraine's Ministry of Agricultural Policy and agreed by the Inter-Departmental Expert Council on the determination of priori ties in the manufacture of new equipment and hardware for 
agricultural producers, according to Ukraine's Cabinet of Mi nisters' Resolution No. 1030 dated 18 August 1997 "On Guidelines fo r Provision of the Agroindustrial Complex with Equipment". 
37 Budgetary funds have been used to fina ncially support agricultural enterprises thr ough the mechanism of cheaper loans from com mercial banks by setting pa rtial reimbursement of the 
rate on commercial banks' loans (reimbursement ).  For agricultural enterprises, funds are used to credit their own current prod uction costs exclusively connected with purchases of seeds, feed, 
mineral fertilizers, plant protection means (pesticides), fuel and lubricants, spare parts for repairs of agricultural hardware  and equipment, and also purchases of  tractors, combine harvesters of all 
types and other agricultural hardware (except for use of obtaine d loans to pay rents for the hardware received under financial leasing agreements).   In 2004 the compensation of interest rate for short-
term loans given in national currency cons isted 8-12 per cent of annual rate and given in foreign currency – 6-8 per cent of an nual rate.  For long-term loans given in national currency the 
compensation was equal to 12-14 per cent of annual rate and given in foreign currency  was equal to 8-9 per cent of annual rate.   Lower or higher level of compensation depended on loans purposes. 
In 2005 and 2006 the compensation of interest rate for short-term  loans given in national currency consisted 10 per cent per an nual rate and given in foreign currency – 7 per cent of annual tare.  For 
long-term loans given in national currency the compensation was e qual to 12-14 per cent of annual rate and for long –term loans  given in foreign currency it consisted 8-9 per cent of annual rate. 
Lower or higher level of compensation depended on loans purposes.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 21Measure type Calendar year Non-product-
specific budgetary 
outlays 
(UAH mln.) Other non-product-
specific support 
(UAH mln.) Associated 
taxes/ fees 
(UAH mln.) Total non- 
product- specific 
support 
(6= 3 + 4 - 5) 
(UAH mln.) Data sources 
2004 1.8   1.8 
2005 27.2   27.2 
2006 27.7   27.7 3.  Support to individual farmers38 
av. 04-06 18.9   18.9 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ministry of Agrarian Policy 
and Report on revenues and use of other 
revenues from the special fund Form No. 4-3 
for relevant year in Ukraine's Ministry of 
Agrarian Policy 
2004  0.0  0.0 
2005  1.3  1.3 
2006  2.7  2.7 4.  Privileged lending of individual farms 
(benefit)39 
av. 04-06  1.3  1.3 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ukraine's Ministry of 
Agrarian Policy  
2004 0.0   0.0 
2005 1,207.0   1,207.0 
2006 1,669.9   1,669.9 5.  Benefit from the difference between the 
amount of mandatory pension insurance 
charges paid by agricultural enterprises 
by the special reduced rate and those on 
general terms 40 av. 04-06 959.0   959.0 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ukraine's Ministry of 
Agrarian Policy 
2004 0.0   0.0 
2005 5.8   5.8 
2006 10.0   10.0 6.  Partial compensation of the insurance 
payments41 
av. 04-06 5.3   5.3 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ukraine's Ministry of 
Agrarian Policy  
                                                      
38 Support to individual farms is provided in accordance with Ukraine's Law No. 2009 dated 20 December 1991 "On the Individual Fa rm" and Ukraine's Cabinet of Ministers Resolution 
No. 357 dated 13 April 2001 "On Use of Funds Assigned for the Stat e Support of Individual Farms", and in order to ensure the im plementation of the state policy of supporting individual farms and 
creation of stable financial conditions for their formation.  The source of the financ ial support is the funds in the relevant years state budget assigned for the fi nancial support of individual farms. 
Recipients of the budgetary funds are the Ukrainian State Fund fo r Support of Individual Farms and its divisions (branches) in the Autonomous Republic of Crimea and Oblasts (regions) which 
(divisions) distribute and transfer a ppropriate funds to individual farms. 
39 In addition to the budget subsidies to individual farms (see th e previous note No. 41) Ukrainian individual farms receive the repayable financial support from the State budget.  In this 
case they benefit by privileged lending in comparis on with the conditions of commercial banks' loans. 
40 Pursuant to Article 105 of the Law of Ukraine No. 3235-IV of 20 December 2005 "On the 2006 State Budget of Ukraine", it was es tablished that in 2006, payers of fixed agricultural tax 
shall pay the mandatory pension insurance charges by the special rate of 6.46 per cent of taxed amount while the regular rate f or the mandatory pension insuranc e charges should be 31.8 per cent 
in 2006 (the Law of Ukraine No. 400/97- ВР of 26 June 1997 "On Mandatory State Pension Insurance Charges"). In 2005, the special rate for payers of fixed agricultural ta x was 6.4 per cent while 
the regular rate, 32 per ce nt.  The benefit gained by agricultural enterprises from application of the special rate totaled UAH  1,207.4 million in 2005 and UAH 1,669.9 million in 2006.  The benefit is 
equal to the amount of compensation paid to the Pension Fund of Ukraine to offset the losses caused by application of the speci al rate by payers of fixed agricu ltural tax, calculated as difference 
between the amount of insurance charges paid in by payers of fi xed agricultural tax at the spec ial rate, and the amount of insu rance charges they would have paid if  the regular rate were applied.  
The compensation is paid out of the State B udget of Ukraine.  The special rate for th e mandatory pension insurance charges is a ssessed on an agricultural enterprise's factual labor costs, and the 
amount of pension insurance deducti ons is included in production cost of all ty pes of agricultural products.  The reduced contr ibution rate leads to reduced costs of production, so it is deemed to 
constitute input subsidies.  
41 Reduced value of insurance payments  actually paid by agricultural enterprises to insurers for insured risk of the loss of agricultural output or part of it, is ach ieved by making partial 
compensation of such payments. Such compensation is paid to th ose agricultural enterprises that insured their agricultural outp ut against risk of deterioration (lo ss), in the amount of 50 per cent of 
actually made payments.  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 22 Measure type Calendar year Non-product-
specific budgetary 
outlays 
(UAH mln.) Other non-product-
specific support 
(UAH mln.) Associated 
taxes/ fees 
(UAH mln.) Total non- 
product- specific 
support 
(6= 3 + 4 - 5) 
(UAH mln.) Data sources 
2004 109.6   109.6 
2005 0.0   0.0 
2006 0.0   0.0 7.  Partial compensation of the cost of 
mineral fertilizers 42 
av. 04-06 36.5   36.5 Report on performance of institution 
expenditure statemen t Form No. 2 for 
relevant year in Ukraine's Ministry of 
Agrarian Policy 
2004  1,579.5  1,579.5 
2005  1,712.5  1,712.5 
2006  1,712.5  1,712.5 8. Accumulation of VAT for purchasing of 
inputs for agricultural production43 
av. 04-06  1,668.2  1,668.2 Report 1-p (note) to the State Tax 
Administration "Report on Actual Amounts 
of Taxes, Fees (Manda tory Payments)" Paid 
to Budgets and Sp ecial-Purpose Funds" 
2004    1,871.2  
2005    3,520.2  
2006    3,762.4  Total by all types of support 
av. 04-06    3,051.3  
 
 
                                                      
42 The program "Partial Reimbursement for Do mestically Produced Fertilizers operated in  2004 year.  The amount of reimbursement f or fertilizers was set for 1 ton of certain kind of 
fertilizers.  The reimbursements covered 13  per cent of the total value of fertilizers purchased by agricultural enterprises in  2004. 
43 Accumulation of VAT is done according to Article 11.29 of the La w of Ukraine "On Value Added Tax" No. 168 of 3 April 1997.  Ac cording to the procedure, approved by the 
Resolution of the Cabinet of Ministers of Ukraine No. 271 of 26 February 1999 the balance of tax obligations according to the V AT tax return on sold products , i.e. the difference between the 
amount of VAT received by agricultural producers from buyers, and the amount of VAT paid by them to suppliers, shall be paid by  agricultural producers from the current account to a special 
account within the term provided for payment of VAT to the budget.  The said special account shall be opened by an agricultural  producer within one reporting period.  The balance of the tax credit, 
according to the said declaration, i.e. a negative difference between the VAT amount received by agricultural producers from bu yers and the VAT amount paid by th em to suppliers shall be added by 
agricultural producers decreased tax obligati ons in the following reporting periods.  Funds paid by agricultural producers to a  special account, shall be used by  them for purchasing of inputs for 
agricultural production.  In the event of inappropriate use of funds, such funds shal l be collected in favor of the state budge t in an unconditional order.  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 23Supporting Table ES:1 
EXPORT SUBSIDIES 
REPORTING PERIOD:  calendar years 2004-2006 
Export Subsidies:  Outlay and Quantity 
Description of 
products Direct export 
subsidies Sales of stocks Producer 
financed 
subsidies Cost reduction 
measures Internal transport 
subsidies Total product 
specific export 
subsidies Quantity of 
subsidised 
exports Data source 
1 2 3 4 5 6 7 8 9 
NIL 
  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 24 Working Table 1 
Value of Ukrainian Agricultural Production in 2004-2006  
 
Product description  Calendar 
year Production 
Thousand tonne  Price 
UAH/tonne  Value 
UAH mln. 
3 x 4/1000  
1 2 3 4 5 
2004 17,520.2 492.8 8,634.0 
2005 18,699.2 405.8 7,588.0 1. Wheat 
2006 13,947.3 515.1 7,184.0 
2004 11,084.4 386.8 4,287.0 
2005 8,975.1 475.4 4,267.0 2. Barley 
2006 11,341.2 467.9 5,307.0 
2004 1,592.5 394.3 628.0 
2005 1,054.2 364.3 384.0 3.  Rye 
2006 583.6 476.4 278.0 
2004 8,866.8 437.7 3,881.0 
2005 7,166.6 358.7 2,571.0 4.  Maize 
2006 6,425.6 541.0 3,476.0 
2004 458.8 368.4 169.0 
2005 140.6 305.8 43.0 5.  Millet 
2006 123.5 421.1 52.0 
2004 1,007.0 366.4 369.0 
2005 790.7 355.4 281.0 6.  Oats 
2006 690.2 446.2 308.0 
2004 293.6 831.1 244.0 
2005 274.7 848.2 233.0 7.  Buckwheat 
2006 229.2 1,169.3 268.0 
2004 812.1 598.4 486.0 
2005 757.5 571.6 433.0 8.  Pulses 
2006 747.1 598.3 447.0 
2004 80.4 1,069.7 86.0 
2005 93.0 1,021.5 95.0 9.  Rice 
2006 99.5 984.9 98.0 
2004 16,600.4 135.7 2,253.0 
2005 15,467.8 169.9 2,628.0 10. Sugar beets 
2006 22,420.7 177.9 3,989.0 
2004 0.6 11,666.7 7.0 
2005 0.6 13,333.3 8.0 11. Hops 
2006 0.7 12,857.1 9.0  
   WT/ACC/SPEC/UKR/1/Rev.12
 Page 25Product description  Calendar 
year Production 
Thousand tonne  Price 
UAH/tonne  Value 
UAH mln. 
3 x 4/1000  
1 2 3 4 5 
2004 16.2 1,234.6 20.0 
2005 12.7 1,732.3 22.0 12. Flax 
2006 5.3 2,264.2 12.0 
2004 148.9 1,041.0 155.0 
2005 284.8 1,039.3 296.0 13.  Rape 
2006 605.7 1,036.8 628.0 
2004 263.3 1,591.3 419.0 
2005 612.6 989.2 606.0 14.  Soya 
2006 889.6 1,013.9 902.0 
2004 1,447.5 1,682.2 2,435.0 
2005 1,489.0 1,759.6 2,620.0 15.  Fruits 
2006 938.6 2,184.1 2,050.0 
2004 20,754.8 582.6 12,092.0 
2005 19,462.4 676.1 13,159.0 16.  Potatoes 
2006 19,467.1 759.7 14,789.0 
2004 884.7 4,358.5 3,856.0 
2005 868.7 6,647.9 5,775.0 17.  Cattle 
2006 857.0 5,980.2 5,125.0 
2004 720.1 7,196.2 5,182.0 
2005 727.2 10,050.9 7,309.0 18.  Pigs 
2006 790.0 8,316.5 6,570.0 
2004 527.8 4,973.5 2,625.0 
2005 671.6 7,366.0 4,947.0 19.  Poultry 
2006 799.0 6,846.1 5,470.0 
2004 32.8 3,567.1 117.0 
2005 32.3 4,829.7 156.0 20. Sheep and goats 
2006 33.0 4,545.5 150.0 
2004 29.2 9,280.8 271.0 
2005 26.1 3,869.7 101.0 21.  Horses 
2006 24.0 4,000.0 96.0 
2004 13,709.5 835.3 11,452.0 
2005 13,714.4 1,061.1 14,552.0 22. Milk 
2006 13,285.2 954.3 12,678.0 
2004 57.9 9,291.9 538.0 
2005 71.5 12,083.9 864.0 23.  Honey 
2006 62.4 13,221.2 825.0  
  WT/ACC/SPEC/UKR/1/Rev.12 
Page 26 Product description  Calendar 
year Production 
Thousand tonne  Price 
UAH/tonne  Value 
UAH mln. 
3 x 4/1000  
1 2 3 4 5 
2004 3.2 3,750.0 12.0 
2005 3.2 4,687.5 15.0 24.  Wool 
2006 3.4 3,823.5 13.0 
2004 х х 0.2 
2005 х х 0.2 25. Silk-wor m cocoons 
2006 х х 0.2 
2004 х х 60,217.0 
2005 х х 68,953.0 26. Total for all 25 products 
2006 х х 70,724.0 
2004 х х 23,633.0 
2005 х х 23,587.0 27.  Other agricultural products 
2006 х х 23,576.0 
2004 х х 83,850.0 
2005 х х 92,540.0 28. Total agricultural products 
2006 х х 94,300.0 
Sources: Data of the State Statistics Committee of Ukraine 
 
__________