RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/UKR/1/Rev.6 
17 April 2001 
 (01-1939) 
Working Party on the 
Accession of Ukraine Original:   English 
 
 
 
ACCESSION OF UKRAINE 
 
Domestic Support and Export Subsidies  
 
Revision  
 
 The Governmental Commission on Ukraine' s accession to the WTO has submitted the 
following table on Domestic Support and Export.  
_______________ 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 2 Supporting Table DS:1 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Measures Exempt from the re duction commitment – "Green Box" 
 
Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1997 Data Sources 
  Mln. UAH Mln. US$ eq,  
1 2 3 4 
 
a) General Services 1.  General research and development and product-specific 
research programmes Annex 2, paragraph 2 (a). 51.2 27.5 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food, 
State Committee on Horticulture and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 2.  Rural infrastructure development:  building of health 
protection facilities, construction of water pipelines, 
sewerage systems and facilities, gas supply networks, roads, public utilities and territorial planning, Annex 2, paragraph 
2 (g) and (e). 268.8 144.4 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee on Horticulture 
and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 3.  Pest and disease control of agricultural plants and animals 
Annex 2, paragraph 2 (b) 22.5 12.1 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food.   WT/ACC/SPEC/UKR/1/Rev.6
 Page 3Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1997 Data Sources 
 4.  Extension and advisory services, including the provision of 
means to facilitate the transfer of information and the results 
of research to producers and consumers Annex 2, paragraph 2 (d). 12.8 6.9 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food. 
 5.  Inspection services, including general inspection services 
and the inspection of particular products for health, safety 
grading or standardization purposes Annex 2, paragraph (e) 7.2 3.9 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food 
on Ministry for Agriculture and Food, State Committee for Fishery, 
State Committee for Water 
Management, State Committee for Forestry, State Committee for Land 
Resources, State Committee for 
Horticulture and Viniculture, State 
committee for Food Industry. 
 6.  Training and advanced training of experts and workers for 
production and social sphere of rural areas Annex 2, 
paragraph 2 (c) 88.6 47.6 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee on Horticulture 
and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 7.  Land reform:  land market development, new legislation, 
land registry, cadastral survey, land titling, land quality mapping and extension 6.8 3.7 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food. 
b) Public stockholding for food 
security purposes Information not available    
c) Domestic food aid Not applied    
d) Decoupled income support Not applied     WT/ACC/SPEC/UKR/1/Rev.6 
Page 4 Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1997 Data Sources 
e) Income insurance 
programmes Not applied    
f) Payments for relief from 
natural disasters Not applied    
g) Structural adjustment 
assistance provided through producer retirement 
programmes Not applied    
h) Structural adjustment 
assistance provided through producer retirement 
programmes Not applied    
i) Structural adjustment 
assistance provided through investment aids Not applied    
j) Environmental programmes  37.2 20.0 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee on Land, State 
Committee for Water Management 
and Ministry for Forestry, Ukrainian Academy for Agrarian 
Sciences. 
k) Regional assistance programmes Not applied    
     
TOTAL "Green Box"  495 265.9  
Note: UAH/US$ = 1.8617   WT/ACC/SPEC/UKR/1/Rev.6
 Page 5Supporting Table DS:1 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Measures Exempt from the re duction commitment – "Green Box" 
 
Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1998 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
a) General Services 1.  General research and development and product-specific 
research programmes Annex 2, paragraph 2 (a). 47.0 19.2 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food, 
State Committee on Horticulture and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 2.  Rural infrastructure development:  building of health 
protection facilities, construction of water pipelines, 
sewerage systems and facilities, gas supply networks, roads, public utilities and territorial planning, Annex 2, paragraph 
2 (g) and (e). 732 298.8 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee on Horticulture 
and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 3.  Pest and disease control of agricultural plants and animals 
Annex 2, paragraph 2 (b) 10.4 4.2 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food.  WT/ACC/SPEC/UKR/1/Rev.6 
Page 6 Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1998 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
 4.  Extension and advisory services, including the provision of 
means to facilitate the transfer of information and the results 
of research to producers and consumers Annex 2, paragraph 
2 (d). 9.1 3.7 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food. 
 5.  Inspection services, including general inspection services 
and the inspection of particular products for health, safety grading or standardization purposes Annex 2, paragraph (e) 10.2 4.2 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food. 
 6.  Training and advanced training of experts and workers for 
production and social sphere of rural areas Annex 2, 
paragraph 2 (c) 93.4 38.1 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee for Fishery, State 
Committee for Water Management, 
State Committee for Forestry, State Committee for Land Resources, 
State Committee for Horticulture 
and Viniculture, State committee for Food Industry. 
 7.  Land reform:  land market development, new legislation, 
land registry, cadastral survey, land titling, land quality 
mapping and extension 8.7 3.6 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food. 
b) Public stockholding for food security purposes Information not available    
c) Domestic food aid Not applied    
d) Decoupled income support Not applied    
e) Income insurance 
programmes Not applied    
f) Payments for relief from Not applied      WT/ACC/SPEC/UKR/1/Rev.6
 Page 7Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1998 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
natural disasters 
g) Structural adjustment 
assistance provided through producer retirement 
programmes Not applied    
h) Structural adjustment 
assistance provided through producer retirement 
programmes Not applied    
i) Structural adjustment 
assistance provided through investment aids Not applied    
j) Environmental programmes  33.4 13.6 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee of Environmental 
Safety, State Committee on Land, 
State Committee for Water Management and Ministry of 
Forestry, Ukrainian Academy for 
Agrarian Services. 
k) Regional assistance programmes Not applied    
     
TOTAL "Green Box"  944 385.4  
Note: UAH/US$ = 2.4495  WT/ACC/SPEC/UKR/1/Rev.6 
Page 8 Supporting Table DS:1 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Measures Exempt from the re duction commitment – "Green Box" 
 
Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1999 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
a) General Services 1.  General research and development and product-specific 
research programmes Annex 2, paragraph 2 (a). 59.3 14.4 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food, 
State Committee on Horticulture and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 2.  Rural infrastructure development:  building of health 
protection facilities, construction of water pipelines, 
sewerage systems and facilities, gas supply networks, roads, public utilities and territorial planning, Annex 2, paragraph 
2 (g) and (e). 449.1 108.7 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, State Committee on Horticulture 
and Viniculture, State Committee 
on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 3.  Pest and disease control of agricultural plants and animals 
Annex 2, paragraph 2 (b) 36.1 8.7 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food.   WT/ACC/SPEC/UKR/1/Rev.6
 Page 9Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1999 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
 4.  Extension and advisory services, including the provision of 
means to facilitate the transfer of information and the results 
of research to producers and consumers Annex 2, paragraph 
2 (d). 9.9 2.4 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food. 
 5.  Inspection services, including general inspection services 
and the inspection of particular products for health, safety grading or standardization purposes Annex 2, paragraph (e) 12.2 3.0 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food, 
State Committee on Fishery, State 
Committee for Water Management, State Committee for Forestry, State 
Committee for Land Resources, 
State Committee for Horticulture and Viniculture, State Committee 
for Food Industry. 
 6.  Training and advanced training of experts and workers for 
production and social sphere of rural areas Annex 2, paragraph 2 (c) 114.6 27.7 Report on use of funds assigned 
from the budget, Form No. 9 and report on performance of institution 
expenditures statement, Form No. 2 
for the corresponding year by Ministry for Agriculture and Food, 
State Committee on Horticulture 
and Viniculture, State Committee on Food Industry, State Committee 
for Fishery, Ukrainian Academy for 
Agrarian Sciences. 
 7.  Land reform:  land market development, new legislation, 
land registry, cadastral survey, land titling, land quality 
mapping and extension 20.6 5.0 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution 
expenditures statement, Form No. 2 for the corresponding year by 
Ministry for Agriculture and Food. 
b) Public stockholding for food 
security purposes Information not available     WT/ACC/SPEC/UKR/1/Rev.6 
Page 10 Measure Type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture Monetary Value of measure in 
1999 Data Sources 
  Mln. UAH Mln. US$ eq  
1 2 3 4 
 
c) Domestic food aid Not applied    
d) Decoupled income support Not applied    
e) Income insurance 
programmes Not applied    
f) Payments for relief from 
natural disasters Not applied    
g) Structural adjustment 
assistance provided through 
producer retirement 
programmes Not applied    
h) Structural adjustment 
assistance provided through 
producer retirement 
programmes Not applied    
i) Structural adjustment 
assistance provided through 
investment aids Not applied    
j) Environmental programmes  51.4 12.4 Report on use of funds assigned 
from the budget, Form No. 9 and 
report on performance of institution expenditures statement, Form No. 2 
for the corresponding year by 
Ministry for Agriculture and Food, Ministry of Environmental Safety, 
State Committee on Land, State 
Committee for Water Management 
and Ministry for Forestry, 
Ukrainian Academy for Agrarian Sciences. 
k) Regional assistance programmes Not applied    
     
TOTAL "Green Box"  753 182.4  
Note: UAH/US$ = 4.1304   WT/ACC/SPEC/UKR/1/Rev.6
 Page 11Supporting Table DS:4 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Calculation of the Total Aggregate Measurement of Support (AMS) 
million US$ 
Description of 
Basic Products Value of 
Production (Av. 
1994-1996) Maximum level of 
de minimis  support Product-Specific 
AMS (from 
Supporting Tables 
DS:5 to DS:7) Product-Specific 
Measurements of 
Support (from 
Supporting Table 
DS:8) Non-product-
Specific AMS 
(from Supporting 
Table DS:9) Total AMS 
(aggregate) Comments 
  
(1c=1bx0.05)    (5=2+3+4, if 
(2+3+4)>1c; 
otherwise 5=0.0)  
1a 1b 1c 2 3 4 5 6 
        
       C o l u m n  5  
formulas apply to rows 1-11 and row 
14 only 
1. Wheat 1,757.6 87.88 247.3 0.0  247.3  
2. Barley 617.1 30.86 10.1 0.0  0.0  
3. Rye 149.4 7.47 11.4 0.0  0.0  
4. Millet 34.5 1.72 -0.1 0.0  0.0  
5. Maize 457.2 22.86 9.3 0.0  0.0  
6. Oats 94.6 4.73 2.5 0.0  0.0  
7. Buckwheat 72.1 3.61 1.9 0.0  0.0  
8. Pulses 129.9 6.50 1.2 0.0  0.0  
9. Cattle 770.0 38.50 0.0 0.0  0.0  
10. Pigs 949.6 47.48 0.0 0.0  0.0  
11. Milk 1,771.1 88.56 0.0 0.0  0.0  
        
Total by support products 6,803.3     In column 5 row 
12=sum (rows 1-
11) 
Other agricultural products 9,328.2      
All agricultural products 16,131.5 806.57     
Total AMS 258.7    258.7 In Column 5, row 
15= (row12+ 
row14) 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 12 Supporting Table DS:4 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Calculation of the Total Aggregate Measurement of Support (AMS) 
million US$ 
Description of 
Basic Products Value of 
Production (Av. 
1994-1996) Maximum level of 
de minimis  support Product-Specific 
AMS (from 
Supporting Tables 
DS:5 to DS:7) Product-Specific 
Measurements of 
Support (from 
Supporting Table 
DS:8) Non-product-
Specific AMS 
(from Supporting 
Table DS:9) Total AMS 
(aggregate) Comments 
  
(1c=1bx0.05)    (5=2+3+4, if 
(2+3+4)>1c; 
otherwise 5=0.0)  
1a 1b 1c 2 3 4 5 6 
        
       C o l u m n  5  
formulas apply to rows 1-11 and row 
14 only 
1. Wheat 963.5 48.17 26.7 0.0  0.0  
2. Barley 301.2 15.06 -0.2 0.0  0.0  
3. Rye 76.8 3.84 1.6 0.0  0.0  
4. Millet 15.7 0.79 -0.2 0.0  0.0  
5. Maize 131.8 6.59 -0.1 0.0  0.0  
6. Oats 42.7 2.14 -0.6 0.0  0.0  
7. Buckwheat 39.6 1.98 -0.4 0.0  0.0  
8. Pulses 60.8 3.04 -0.1 0.0  0.0  
9. Cattle 689.0 34.45 26.9 0.0  0.0  
10. Pigs 988.3 49.41 7.8 0.0  0.0  
11. Milk 1,595.1 79.75 49.8 0.0  0.0  
        
Total by support products 4,904.4     In column 5 row 
12=sum (rows 1-
11) 
Other agricultural products 8,468.9      
All agricultural products 13,373.3 668.64     
Total AMS 167.2    0.0 In Column 5, row 
15= (row12+ 
row14) 
   WT/ACC/SPEC/UKR/1/Rev.6
 Page 13Supporting Table DS:4 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Calculation of the Total Aggregate Measurement of Support (AMS) 
million US$ 
Description of 
Basic Products Value of 
Production (Av. 
1994-1996) Maximum level of 
de minimis  support Product-Specific 
AMS (from 
Supporting Tables 
DS:5 to DS:7) Product-Specific 
Measurements of 
Support (from 
Supporting Table 
DS:8) Non-product-
Specific AMS 
(from Supporting 
Table DS:9) Total AMS 
(aggregate) Comments 
  
(1c=1bx0.05)    (5=2+3+4, if 
(2+3+4)>1c; 
otherwise 5=0.0)  
1a 1b 1c 2 3 4 5 6 
        
       C o l u m n  5  
formulas apply to rows 1-11 and row 
14 only 
1. Wheat 659.1 32.96 -16.4 0.0  0.0  
2. Barley 272.4 13.62 -2.9 0.0  0.0  
3. Rye 40.1 2.00 0.6 0.0  0.0  
4. Millet 9.5 0.48 0.0 0.0  0.0  
5. Maize 105.6 5.28 0.0 0.0  0.0  
6. Oats 31.1 1.56 0.1 0.0  0.0  
7. Buckwheat 32.1 1.60 -0.1 0.0  0.0  
8. Pulses 41.2 2.06 -0.2 0.0  0.0  
9. Cattle 492.4 24.62 21.2 0.0  0.0  
10. Pigs 593.0 29.65 6.9 0.0  0.0  
11. Milk 1,165.9 58.30 28.7 0.0  0.0  
        
Total by support products 3,442.3     In column 5 row 
12=sum (rows 1-
11) 
Other agricultural products 5,573.7      
All agricultural products 9,016.1 450.80     
Total AMS 430.4    0.0 In Column 5, row 
15= (row12+ 
row14) 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 14 Supporting Table DS:5 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Product-Specific Aggregate Measuremen ts of Support:  Market Price Support  
 
Description of 
Basic Products Measure 
type:  State 
procurement 
under state 
orders/contra
cts Applied 
admin. price 
(national 
currency per 
ton) Applied 
admin. price 
(US$/t) External 
reference 
price (US$/t) Eligible 
production 
(thousand t) Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4a 4b 5 6 7 8 
         
1. Wheat  218 117 49 2,720  186.6 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 3 and 17 
2. Barley  241 115 87 203  5.7 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 10 and 18 
3. Rye  222 119 111 349  3.4 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 6 and 17 
4. Millet  240 129 159 19  -0.6 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 7 and 17 
5. Maize  409 220 108 60  6.7 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 9 and 17 
6. Oats  191 103 78 57  1.4 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 14 and 18 
7. Buckwheat  518 278 213 16  1.0 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 8 and 17 
8. Pulses  283 152 132 25  0.5 Columns 3,5 – Consolidated report on grain 
procurement in 1997, pages 12 and 18 
Exchange rate  1997 1.8617     204.7  
   WT/ACC/SPEC/UKR/1/Rev.6
 Page 15Supporting Table DS:5 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Product-Specific Aggregate Measuremen ts of Support:  Market Price Support 
 
Description of 
Basic Products Measure 
type:  State 
procurement 
under state 
orders/contra
cts Applied 
admin. price 
(national 
currency  
per ton) Applied 
admin. price 
(US$/t) External 
reference 
price (US$/t) Eligible 
production 
(thousand t) Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4a 4b 5 6 7 8 
         
1. Wheat  179 73 57 1,699  26.7 Columns 3,5 – Consolidated report on grain 
procurement, page 4 
2. Barley  119 49 50 179  -0.2 Columns 3,5 – Consolidated report on grain 
procurement, page 14 
3. Rye  174 71 67 227  1.6 Columns 3,5 – Consolidated report on grain 
procurement, page 6  
4. Millet  160 65 92 7  -0.2 Columns 3,5 – Consolidated report on grain 
procurement, page 8 
5. Maize  162 66 70 31  -0.1 Columns 3,5 – Consolidated report on grain 
procurement, page 12 
6. Oats  111 45 81 17  -0.6 Columns 3,5 – Consolidated report on grain 
procurement, page 18 
7. Buckwheat  314 128 174 8  -0.4 Columns 3,5 – Consolidated report on grain 
procurement, page 10 
8. Pulses  210 86 92 9  -0.1 Columns 3,5 – Consolidated report on grain 
procurement, page 20 
Exchange rate 1998 2.4495     26.7  
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 16 Supporting Table DS:5 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Product-Specific Aggregate Measuremen ts of Support:  Market Price Support 
 
Description of 
Basic Products Measure 
type:  State 
procurement 
under state 
orders/contra
cts Applied 
admin. price 
(national 
currency per 
ton) Applied 
admin. price 
(US$/t) External 
reference 
price (US$/t) Eligible 
production 
(thousand t) Associated 
levies (US$ 
mln.) Total market 
price support 
8=((4-5)*6)-
7 (US$ mln.) Data sources 
1 2 3 4a 4b 5 6 7 8 
         
1. Wheat  219 53 70 974  -16.4 Columns 3,5 – Consolidated report on grain 
procurement, page 4 
2. Barley  206 50 61 249  -2.9 Columns 3,5 – Consolidated report on grain 
procurement, page 14 
3. Rye  184 45 43 156  0.6 Columns 3,5 – Consolidated report on grain 
procurement, page 6 
4. Millet  229 55 58 10  0.0 Columns 3,5 – Consolidated report on grain 
procurement, page 8 
5. Maize  264 64 63 7  0.0 Columns 3,5 – Consolidated report on grain 
procurement, page 12 
6. Oats  172 42 40 40  0.1 Columns 3,5 – Consolidated report on grain 
procurement, page 18 
7. Buckwheat  545 132 155 4  -0.1 Columns 3,5 – Consolidated report on grain 
procurement, page 10 
8. Pulses  273 66 101 6  -0.2 Columns 3,5 – Consolidated report on grain 
procurement, page 20 
Exchange rate 1999 4.1304     -18.8  
   WT/ACC/SPEC/UKR/1/Rev.6
 Page 17Supporting Table DS:6 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Product-Specific Aggregate Meas urements of Support:  Non-Exempt Direct Payments 
 
Description of 
basic products Measure type Applied 
admin. 
price External 
reference Eligible 
production Total price-
related Other 
non-
exempt 
direct 
payments Other non-
exempt 
direct 
payments Associate
d direct 
payments  
(in US$ 
mln.) Total 
direct 
payments 
(10=7+8)  
(in US$ 
mln.) Data sources 
1 2 3 4 5 6 7a 7b 8 9 10 
           
Cattle Use of the VAT which is paid in 
the budget by processing enterprises for sold milk and meat 
products, for direct payments to 
agricultural producers for the sold milk and meat in live weight    0.0 0.0 0.0  0.0 Form "21-ZAG" 
of the State Statistics 
Committee of 
Ukraine 
Pigs     0.0 0.0 0.0  0.0 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Milk     0.0 0.0 0.0  0.0 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Note:  UAH/US$ = 1.8617 WT/ACC/SPEC/UKR/1/Rev.6 
Page 18 Supporting Table DS:6 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Product-Specific Aggregate Meas urements of Support:  Non-Exempt Direct Payments 
 
Description of 
basic products Measure type Applied 
admin. 
price External 
reference Eligible 
production Total price-
related Other 
non-
exempt 
direct 
payments Other non-
exempt 
direct 
payments Associate
d direct 
payments  
(in US$ 
mln.) Total 
direct 
payments 
(10=7+8)  
(in US$ 
mln.) Data sources 
1 2 3 4 5 6 7a 7b 8 9 10 
           
Cattle Use of the VAT which is paid in 
the budget by processing enterprises for sold milk and meat 
products, for direct payments to 
agricultural producers for the sold milk and meat in live weight    0.0 66 26.9  26.9 Form "21-ZAG" 
of the State Statistics 
Committee of 
Ukraine 
Pigs     0.0 19.0 7.8  7.8 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Milk     0.0 122.0 49.8  49.8 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Note:  UAH/US$ = 2.4495  WT/ACC/SPEC/UKR/1/Rev.6
 Page 19Supporting Table DS:6 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Product-Specific Aggregate Meas urements of Support:  Non-Exempt Direct Payments 
 
Description of 
basic products Measure type Applied 
admin. 
price External 
reference Eligible 
production Total price-
related Other 
non-
exempt 
direct 
payments Other non-
exempt 
direct 
payments Associate
d direct 
payments  
(in US$ 
mln.) Total 
direct 
payments 
(10=7+8)  
(in US$ 
mln.) Data sources 
1 2 3 4 5 6 7a 7b 8 9 10 
           
Cattle Use of the VAT which is paid in 
the budget by processing enterprises for sold milk and meat 
products, for direct payments to 
agricultural producers for the sold milk and meat in live weight    0.0 87.5 21.2  21.2 Form "21-ZAG" 
of the State Statistics 
Committee of 
Ukraine 
Pigs     0.0 28.7 6.9  6.9 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Milk     0.0 118.5 28.7  28.7 Form "21-ZAG" 
of the State 
Statistics Committee of 
Ukraine 
Note:  UAH/US$ = 4.1304 WT/ACC/SPEC/UKR/1/Rev.6 
Page 20 Supporting Table DS:7 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Product-Specific Aggregate Meas urements of Support:   
Other Product-Specific Support an d Total Product-Specific AMS 
US$ million 
Description Measure type Other 
product-
specific 
budgetary 
outlays Other 
product-
specific 
support Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific 
AMS 
(10=7+8+9) Data sources 
(Columns 4 
and 5) 
1 2 3 4 5 6 7 8 9 10 11 
           
1. Wheat Benefits from 
interest-free 
advance payments to farms for state 
procurement  32.8       Working 
Table 3 
 Benefits from 
using advances that are not 
reimbursed by 
agricultural producers on time  28.0       Working 
Table 4 
TOTAL WHEAT   60.7  60.7 186.6   247.3  
2. Barley Benefits from 
interest-free 
advance payments 
to farms for state 
procurement  2.4       Working 
Table 3 
 Benefits from 
using advances 
that are not reimbursed by 
agricultural 
producers on time  2.0       Working 
Table 4 
TOTAL BARLEY   4.4  4.4 5.7   10.1    WT/ACC/SPEC/UKR/1/Rev.6
 Page 21Description Measure type Other 
product-
specific 
budgetary 
outlays Other 
product-
specific 
support Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific 
AMS 
(10=7+8+9) Data sources 
(Columns 4 
and 5) 
1 2 3 4 5 6 7 8 9 10 11 
3. Rye Benefits from 
interest-free 
advance payments to farms for state 
procurement  4.3       Working 
Table 3 
 Benefits from 
using advances that are not 
reimbursed by 
agricultural producers on time  3.7       Working 
Table 4 
TOTAL RYE   7.9  7.9 3.4   11.4  
4. Millet Benefits from 
interest-free 
advance payments 
to farms for state procurement  0.3       Working 
Table 3 
 Benefits from 
using advances 
that are not reimbursed by 
agricultural 
producers on time  0.2       Working 
Table 4 
TOTAL MILLET   0.5  0.5 -0.6   -0.1  
5. Maize Benefits from 
interest-free advance payments 
to farms for state 
procurement  1.4       Working 
Table 3 
 Benefits from 
using advances 
that are not 
reimbursed by agricultural 
producers on time  1.2       Working 
Table 4 
TOTAL MAIZE   2.6  2.6 6.7   9.3   WT/ACC/SPEC/UKR/1/Rev.6 
Page 22 
Description Measure type Other 
product-
specific 
budgetary 
outlays Other 
product-
specific 
support Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific 
AMS 
(10=7+8+9) Data sources 
(Columns 4 
and 5) 
1 2 3 4 5 6 7 8 9 10 11 
6. Oats Benefits from 
interest-free 
advance payments to farms for state 
procurement  0.6       Working 
Table 3 
 Benefits from 
using advances that are not 
reimbursed by 
agricultural producers on time  0.5       Working 
Table 4 
TOTAL OATS   1.1  1.1 1.4   2.5  
7. Buckwheat Benefits from 
interest-free 
advance payments 
to farms for state procurement  0.5       Working 
Table 3 
 Benefits from 
using advances 
that are not reimbursed by 
agricultural 
producers on time  0.4       Working 
Table 4 
TOTAL 
BUCKWHEAT   0.8  0.8 1.0   1.9  
8. Pulses Benefits from 
interest-free 
advance payments to farms for state 
procurement  0.4       Working 
Table 3 
 Benefits from 
using advances that are not 
reimbursed by 
agricultural producers on time  0.3       Working 
Table 4 
TOTAL PULSES   0.7  0.7 0.5   1.2    WT/ACC/SPEC/UKR/1/Rev.6
 Page 23Description Measure type Other 
product-
specific 
budgetary 
outlays Other 
product-
specific 
support Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market 
price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific 
AMS 
(10=7+8+9) Data sources 
(Columns 4 
and 5) 
1 2 3 4 5 6 7 8 9 10 11 
 TOTAL CATTLE      -  0.0  
 TOTAL PIGS      -  0.0  
 TOTAL MILK      -  0.0  
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 24 Supporting Table DS:7 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Product-Specific Aggregate Meas urements of Support:   
Other Product-Specific Support an d Total Product-Specific AMS 
US$ million 
Description Measure type Other product-
specific 
budgetary 
outlays Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific AMS 
(10=7+8+9) Data sources 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat  0.0  0.0 26.7   26.7  
          
2. Barley  0.0  0.0 -0.2   -0.2  
          
3. Rye  0.0  0.0 1.6   1.6  
          
4. Millets  0.0  0.0 -0.2   -0.2  
          
5. Maize  0.0  0.0 -0.1   -0.1  
          
6. Oats  0.0  0.0 -0.6   -0.6  
          
7. Buckwheat  0.0  0.0 -0.4   -0.4  
          
8. Pulses  0.0  0.0 -0.1   -0.1  
          
9. Cattle      49.8  49.8  
          
10. Pigs      7.8  7.8  
          
11. Milk      49.8  49.8  
   WT/ACC/SPEC/UKR/1/Rev.6
 Page 25Supporting Table DS:7 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Product-Specific Aggregate Meas urements of Support:   
Other Product-Specific Support an d Total Product-Specific AMS 
US$ million 
Description Measure type Other product-
specific 
budgetary 
outlays Associated 
fees/levies Total other 
product-
specific 
support 
(7=4+5-6) Market price 
support 
(Supporting 
Table DS:5) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) Associated 
fees/levies Product-
specific AMS 
(10=7+8+9) Data sources 
(Columns 4 
and 5) 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat  0.0  0.0 -16.4   -16.4  
          
2. Barley  0.0  0.0 -2.9   2.9  
          
3. Rye  0.0  0.0 0.6   0.6  
          
4. Millets  0.0  0.0 0.0   0.0  
          
5. Maize  0.0  0.0 0.0   0.0  
          
6. Oats  0.0  0.0 0.1   0.1  
          
7. Buckwheat  0.0  0.0 -0.1   -0.1  
          
8. Pulses  0.0  0.0 -0.2   -0.2  
          
9. Cattle      21.2  21.2  
          
10. Pigs      6.9  6.9  
          
11. Milk      28.7  28.7  
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 26 Supporting Table DS:9 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1997 
 
Non-Product-Specific AMS 
 
Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
        
1. Preferential price for electricity used 
for production purposes in agriculture   64.2 34.5  34.5 Sectoral form No. 32-energo "Sales 
limits of electric and heat energy and payments therefore" section 1, page 1, 
rows 0100, 0101, 0102 
2. Benefits from budgetary loan for 
purchases of agricultural produce, 
non-reimbursed   173.5 93.2  93.2 Calculated on the basis of Consolidated 
annual report of enterprises 
(organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for the relevant year 
3. Payments for fundamental soil 
improvement   3.4 1.8  1.8 Report on the use of funds assigned from 
the budget, Form No. 9 and report on institution expenditures Form No. 2 for 
the corresponding year by Ministry by 
Agriculture and Food, State Committee on Horticulture and Viniculture, State 
Committee on Food Industry, Ukrainian 
Academy for Agrarian Sciences 
4. Partial reimbursement of 
expenditures to purchase elite seeds   20.6 11.1  11.1 Report on the use of funds assigned from 
the budget, Form No. 9 and report on 
institution expenditures Form No. 2 for 
the corresponding year by Ministry by Agriculture and Food, State Committee 
on Horticulture and Viniculture, State 
Committee on Food Industry, Ukrainian Academy for Agrarian Sciences   WT/ACC/SPEC/UKR/1/Rev.6
 Page 27Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
5. State program of livestock breeding   94.4 50.7  50.7 Report on the use of funds assigned from 
the budget, Form No. 9 and report on institution expenditures Form No. 2 for 
the corresponding year by Ministry by 
Agriculture and Food, State Committee on Horticulture and Viniculture, State 
Committee on Food Industry, Ukrainian 
Academy for Agrarian Sciences 
Total by all types of support      191.3  
Note:  UAH/US$ = 1.8617  WT/ACC/SPEC/UKR/1/Rev.6 
Page 28 Supporting Table DS:9 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1998 
 
Non-Product-Specific AMS 
 
Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
        
1. Preferential price for electricity used 
for production purposes in agriculture   95.7 39.1  39.1 Sectoral form No. 32-energo "Sales 
limits of electric and heat energy and payments therefore" section 1, page 1, 
rows 0100, 0101, 0102 
2. Benefits from returnable financial 
assistance, non-reimbursed   2.9 1.2  1.2 Calculated on the basis of Consolidated 
annual report of enterprises 
(organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for 1998 (see information on page 6) 
3. Benefits from budgetary loan for 
purchases of agricultural produce, 
non-reimbursed   72.4 29.6  29.6 Calculated on the basis of Consolidated 
annual report of enterprises 
(organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise farms for 1998 (see information on page 
6) 
4. Benefits from using budget loan 
advances that are not reimbursed by agricultural producers to the state on 
time   148.2 60.5  60.5 Calculated on the basis of Consolidated 
annual report of enterprises (organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for 1998 (see information on page 6) 
5. Payments for fundamental soil 
improvement   1.9 0.8  0.8 Report on the use of funds assigned from 
the budget, Form No. 9 and report on 
institution expenditures Form No. 3 for the corresponding year by Ministry for 
Agriculture and Food, State Committee 
on Horticulture and Viniculture,    WT/ACC/SPEC/UKR/1/Rev.6
 Page 29Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
Ukrainian Academy for Agrarian 
Sciences. 
6. Partial reimbursement of 
expenditures to purchase elite seeds   12.9 5.3  5.3 Report on the use of funds assigned from 
the budget, Form No. 9 and report on 
institution expenditures Form No. 3 for 
the corresponding year by Ministry by Agriculture and Food, State Committee 
on Horticulture and Viniculture, 
Ukrainian Academy for Agrarian Sciences. 
7. State program of livestock breeding   76.5 31.2  31.2 Report on the use of funds assigned from 
the budget, Form No. 9 and report on 
institution expenditures Form No. 3 for 
the corresponding year by Ministry by 
Agriculture and Food, State Committee 
on Horticulture and Viniculture, State Committee on Food Industry, Ukrainian 
Academy for Agrarian Sciences, State 
Committee on Fishery. 
Total by all types of support      167.2  
Note:  UAH/US$ = 2.4495  WT/ACC/SPEC/UKR/1/Rev.6 
Page 30 Supporting Table DS:9 
DOMESTIC SUPPORT:  UKRAINE 
REPORTING PERIOD:  calendar year 1999 
 
Non-Product-Specific AMS 
 
Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
        
1. Preferential price for electricity used 
for production purposes in agriculture   24.8 6.0  6.0 Sectoral form No. 32-energo "Sales 
limits of electric and heat energy and payments therefore" section 1, page 1, 
rows 0100, 0101, 0102 
2. Benefits from returnable financial 
assistance non-reimbursed   2.7 0.7  0.7 Calculated on the basis of Consolidated 
annual report of enterprises 
(organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for the relevant year 
3. Benefits from budgetary loan for 
purchases of agricultural produce non-reimbursed   54.0 13.1  13.1 Calculated on the basis of Consolidated 
annual report of enterprises (organizations), collective agricultural 
enterprises, sovkhozes, inter-enterprise 
farms for the relevant year (see information on page 6) 
4. Benefits from using budget loan 
advances that are not reimbursed by 
agricultural producers to the state on time   258.1 62.5  62.5 Calculated on the basis of Consolidated 
annual report of enterprises 
(organizations), collective agricultural enterprises, sovkhozes, inter-enterprise 
farms for the relevant year (see 
information on page 6) 
5. Benefits from fixed agricultural tax   1,400 339.0  339.0 Calculated on the basis of Consolidated 
annual report of co llective agriculture 
enterprises, sovkhozes, inter-enterprise 
farms for 1997 and Law "On Fixed Agricultural Tax" No. 331/XVI dated 
9 December 1998   WT/ACC/SPEC/UKR/1/Rev.6
 Page 31Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
6. Payments for fundamental soil 
improvement   0.6 0.1  0.1 Report on the use of funds assigned from 
the budget, Form No. 9 and report on institution expenditures Form No. 2 for 
the corresponding year by Ministry by 
Agriculture and Food, State Committee on Horticulture and Viniculture, State 
Committee on Food Industry, Ukrainian 
Academy for Agrarian Sciences 
7. Partial reimbursement of 
expenditures to purchase elite seeds   8 1.9  1.9 Report on the use of funds assigned from 
the budget, Form No. 9 and report on 
institution expenditures Form No. 2 for 
the corresponding year by Ministry by Agriculture and Food, State Committee 
on Horticulture and Viniculture, State 
Committee on Food Industry, State Committee for Fishery, Ukrainian 
Academy for Agrarian Sciences 
8. State program of livestock breeding   29.6 7.2  7.2 Report on the use of funds assigned from 
the budget, Form No. 9 and report on institution expenditures Form No. 2 for 
the corresponding year by Ministry by 
Agriculture and Food, State Committee on Horticulture and Viniculture, State 
Committee on Food Industry, Ukrainian 
Academy for Agrarian Sciences 
9. Partial Reimbursement of 
expenditures to purchase elite seeds   8 1.9  1.9 Report on use of funds assigned from the 
budget, Form No. 9 and report on 
performance of institution expenditures 
statement, Form No. 2 for the corresponding year by Ministry for 
Agriculture and Vi niculture, State 
Committee on Food Industry, State Committee for Fishery, Ukrainian 
Academy for Agrarian Sciences. 
10. State programme of livestock 
breeding   29.6 7.2  7.2 Report on use of funds assigned from the 
budget, Form No. 9 and report on  WT/ACC/SPEC/UKR/1/Rev.6 
Page 32 
Measure type Non-
product-
specific 
budgetary 
outlays  
(UAH mln.) Non-
product-
specific 
budgetary 
outlays  
(US$ mln.) Other Non-
product-
specific 
support  
(UAH mln.) Other Non-
product-
specific 
support  
(US$ mln.) Associated 
fees/levies 
(US$ mln) Total non-
product-
specific  
(US$ mln.) Data sources 
1 2a 2b 3a 3b 4 5 6 
performance of institution expenditures 
statement, Form No. 2 for the corresponding year by Ministry for 
Agriculture and Food, State Committee 
on Horticulture and Viniculture, State Committee on Food Industry, State 
Committee for Fishery, Ukrainian 
Academy for Agrarian Sciences. 
Total by all types of support      430.4  
Note:  UAH/US$ = 4.1304   WT/ACC/SPEC/UKR/1/Rev.6
 Page 33Working Table 1 
VALUE OF UKRAINIAN AGRICULTURAL PRODUCTION 1997 
 
Product description Production thousa nd tons Price UAH/t Price US$/t Value UD$ mln. 
(1x3)/1000 Comments 
1 2 3 4 5 6 
      
1. Wheat 18,403.9 177.8 95.5 1,757.6  
2. Barley 7,407.4 155.1 83.3 617.1  
3. Rye 1,346.5 206.6 111.0 149.4  
4. Millet 312.1 205.7 110.5 34.5  
5. Maize 5,340 159.4 85.6 457.2  
6. Oats 1,062.3 165.8 89.1 94.6  
7. Buckwheat 405.1 331.4 178.0 72.1  
8. Pulses 1,077.0 224.6 120.6 129.9  
9. Cattle in live weight 1,622.5 883.5 474.6 770.0  
10. Pigs in live weight 995.2 1,776.4 954.2 949.6  
11. Milk 13,767.6 239.5 128.6 1,771.1  
      
All supported products    6,803.3  
Other agricultural products    9,328.2  
All agricultural products 30,038   16,131.5  
Note:  UAH/US$ = 1.8617 
 
Information sources for columns:  column 1 – Statistical annual of Ukraine for 1997 "Harvested Areas, Yield and Gross Harvest o f Crops" 
"Livestock Production" – statistical data of the State Customs Committee of Ukraine Column 2 – Sales of agricultural products by public sector enterprises for 1997 
Column 4 - calculation 
 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 34 Working Table 1 
VALUE OF UKRAINIAN AGRICULTURAL PRODUCTION 1998 
 
Product description Production thousa nd tons Price UAH/t Price US$/t Value UD$ mln. 
(1x3)/1000 Comments 
1 2 3 4 5 6 
      
1. Wheat 14,936.6 158 64.5 963.5  
2. Barley 5,869.5 125.7 51.3 301.2  
3. Rye 1,135.8 165.7 67.6 76.8  
4. Millet 218.9 175.7 71.7 15.7  
5. Maize 2,301 140.3 57.3 131.8  
6. Oats 741.3 141.2 57.6 42.7  
7. Buckwheat 339.6 285.6 116.6 39.6  
8. Pulses 771.6 193.1 78.8 60.8  
9. Cattle in live weight 1,361.4 1,239.6 506.1 689.0  
10. Pigs in live weight 929.7 2,603.8 1.063.0 988.3  
11. Milk 13,752.7 284.11 116.0 1,595.1  
      
All supported products    4,904.4  
Other agricultural products    8,468.9  
All agricultural products 32,758   13,373.3  
Note:  UAH/US$ = 2.4495 
 
Information sources for columns:  column 1 – Statistical annual of Ukraine for 1998 "Harvested Areas, Yield and Gross Harvest o f Crops" 
"Livestock Production" – statistical data of the State Customs Committee of Ukraine Column 2 – Sales of agricultural products by public sector enterprises for 1998 
Column 4 - calculation 
 
   WT/ACC/SPEC/UKR/1/Rev.6
 Page 35Working Table 1 
VALUE OF UKRAINIAN AGRICULTURAL PRODUCTION 1999 
 
Product description Production thousa nd tons Price UAH/t Price US$/t Value UD$ mln. 
(1x3)/1000 Comments 
1 2 3 4 5 6 
      
1. Wheat 13,585.3 200.4 48.5 659.1  
2. Barley 6,424.6 175.1 42.4 272.4  
3. Rye 916.3 180.6 43.7 40.1  
4. Millet 196.0 200.5 48.5 9.5  
5. Maize 1,737 251. 60.8 105.6  
6. Oats 760.4 169.2 41.0 31.1  
7. Buckwheat 222.1 596.5 144.4 32.1  
8. Pulses 627.8 270.9 65.6 41.2  
9. Cattle in live weight 1,357.3 1,498.3 362.7 492.4  
10. Pigs in live weight 921.7 2,657.5 643.4 593.0  
11. Milk 13.362.2 360.4 87.3 1,165.9  
      
All supported products    3,442.3  
Other agricultural products    5,573.7  
All agricultural products 37,240   9,016.1  
Note:  UAH/US$ = 4.1304 
 
Information sources for columns:  column 1 – Statistical annual of Ukraine for 1999 "Harvested Areas, Yield and Gross Harvest o f Crops" 
"Livestock Production" – statistical data of the State Customs Committee of Ukraine Column 2 – Sales of agricultural products by public sector enterprises for 1999 
Column 4 - calculation  WT/ACC/SPEC/UKR/1/Rev.6 
Page 36 Working Table 2 
CALCULATIONS OF EXTERNAL RE FERENCE PRICES:  UKRAINE 1997 
 
Product description f.o.b price at 
Ukrainian 
border (basis 
export port – 
port Odesda) 
(US$/ton) or 
c.i.f price at 
Ukrainian 
border 
(US$/ton) Minus/Plus 
storage and 
handling 
charges and 
elevator/ 
processing 
plant 
services 
(US$/ton) Minus/Plus 
rail freight 
charges 
(farm or 
factory to 
export point) 
(US$/ton) Minus/Plus 
railroad fees 
(US$/ton) Minus/Plus 
port fees 
(US$/ton) Minus/Plus 
customs fees 
(US$/ton) Total 
adjustments 
(3+4+5+6+7) 
(US$/ton) Equals 
adjusted 
external 
reference 
price  
(2+/-8=9) Equals 
adjusted 
external 
reference 
price  
(2+/-8=10) 
(US$/ton) in 
live weight 
of cattle and 
poultry 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat export product 71.0 14.1 5.73 0.34 2.2 0.14 22.51 49  
2. Barley export product 109.69 14.1 5.73 0.34 2.2 0.22 22.59 87  
3. Rye export product 133.32 14.1 5.73 0.34 2.2 0.27 22.64 111  
4. Millet export product 182.00 14.1 5.73 0.34 2.2 0.36 22.73 159  
5. Maize export product 130.69 14.1 5.73 0.34 2.2 0.26 22.63 108  
6. Oats export product 100.39 14.1 5.73 0.34 2.2 0.20 22.57 78  
7. Buckwheat export product 235.88 14.1 5.73 0.34 2.2 0.47 22.84 213  
8. Pulses export product 154.44 14.1 5.73 0.34 2.2 0.31 22.68 132  
Note: The concept of external reference price corresponds to the price that would exist if trade is unrestricted.  There are se veral variants of calculation of su ch external reference price.  The 
objective is to select the variant that best corresponds to the applied administrative price.  In formation on the latter is ava ilable. 
 
Data sources - column: 
1 The statistical data of the St ate Customs Service of Ukraine on import and expor t transactions with ag ricultural products (Fo reign Economic Activity Commodity Nomenclature Groups 1-24) 
based on customs declarations for 1997. 
2 data of State Joint Stock Venture "Kh lib Ukrayiny" and various associations 
3 and 4: 
1. Price List No. 10-01 "Tariffs for carriage of Goods by Rail" 
2. Tariff Guide No. 1 of the Ministry of Transportation Routes (par ts 1 and 2) approved by Resolution of the State Committee of th e USSR on prices, No. 328 dated 31 March 1989, enacted as of 
1 January 1991. 
3. Orders of the Ministry of Transport No. 183 dated 19 May 1997, No. 279 dated July 29 1997, No. 104 dated 1 April 1998, No. 352 dated 23 June 1998, No. 408 dated 16 October 1998, No. 1 
dated 4 January 1999, No. 235 dated 7 May 1999 and No. 425 da ted 27 August 1998 "On the Increase of Level of Tariffs" 
4. Materials of the Ministry of Economy 
5: 
1. Order of the Ministry of Transport of Ukraine "On the Approval of  the List of Tariff Rates for Wo rks and Services Supplied by S eaports of Ukraine to Owners of Goods" No. 392 dated 31 
October 1995 
2. Order of the Ministry of Transport of Ukraine "On Making Suppleme nts and Amendments to the List of Tariff Rates for Works and S ervices Supplied by Seaports of Ukraine to Owners of 
Goods" No. 106 dated 26 March 1997 
3. Materials of the Ministry of Economy 
6 Resolution of the Cabinet of Ministers "On the Customs Fee Rates" No. 65 dated 27 January 1997   WT/ACC/SPEC/UKR/1/Rev.6
 Page 37Working Table 2 
CALCULATIONS OF EXTERNAL RE FERENCE PRICES:  UKRAINE 1998 
 
Product description f.o.b price at 
Ukrainian 
border (basis 
export port – 
port Odesda) 
(US$/ton) or 
c.i.f price at 
Ukrainian 
border 
(US$/ton) Minus/Plus 
storage and 
handling 
charges and 
elevator/ 
processing 
plant 
services 
(US$/ton) Minus/Plus 
rail freight 
charges 
(farm or 
factory to 
export point) 
(US$/ton) Minus/Plus 
railroad fees 
(US$/ton) Minus/Plus 
port fees 
(US$/ton) Minus/Plus 
customs fees 
(US$/ton) Total 
adjustments 
(3+4+5+6+7) 
(US$/ton) Equals 
adjusted 
external 
reference 
price  
(2+/-8=9) Equals 
adjusted 
external 
reference 
price  
(2+/-8=10) 
(US$/ton) in 
live weight 
of cattle and 
poultry 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat export product 76.0 10.7 5.20 0.31 2.2 0.15 18.56 57  
2. Barley export product 68.27 10.7 5.20 0.31 2.2 0.14 18.55 50  
3. Rye export product 85.38 10.7 5.20 0.31 2.2 0.17 18.58 67  
4. Millet export product 110.27 10.7 5.20 0.31 2.2 0.22 18.63 92  
5. Maize export product 88.53 10.7 5.20 0.31 2.2 0.18 18.59 70  
6. Oats export product 100.00 10.7 5.20 0.31 2.2 0.20 18.61 81  
7. Buckwheat export product 192.39 10.7 5.20 0.31 2.2 0.38 18.79 174  
8. Pulses export product 110.82 10.7 5.20 0.31 2.2 0.22 18.63 92  
Note: The concept of external reference price corresponds to the price that would exist if trade is unrestricted.  There are se veral variants of calculation of su ch external reference price.  The 
objective is to select the variant that best corresponds to the applied administrative price.  In formation on the latter is ava ilable. 
 
Data sources - column: 
1 The statistical data of the St ate Customs Service of Ukraine on import and expor t transactions with ag ricultural products (Fo reign Economic Activity Commodity Nomenclature Groups 1-24) 
based on customs declarations for 1997. 
2 data of State Joint Stock Venture "Kh lib Ukrayiny" and various associations 
3 and 4: 
1. Price List No. 10-01 "Tariffs for carriage of Goods by Rail" 
2. Tariff Guide No. 1 of the Ministry of Transportation Routes (par ts 1 and 2) approved by Resolution of the State Committee of th e USSR on prices, No. 328 dated 31 March 1989, enacted as of 
1 January 1991. 
3. Orders of the Ministry of Transport No. 183 dated 19 May 1997, No. 279 dated July 29 1997, No. 104 dated 1 April 1998, No. 352 dated 23 June 1998, No. 408 dated 16 October 1998, No. 1 
dated 4 January 1999, No. 235 dated 7 May 1999 and No. 425 da ted 27 August 1998 "On the Increase of Level of Tariffs" 
4. Materials of the Ministry of Economy 
5: 
1. Order of the Ministry of Transport of Ukraine "On the Approval of  the List of Tariff Rates for Wo rks and Services Supplied by S eaports of Ukraine to Owners of Goods" No. 392 dated 31 
October 1995 
2. Order of the Ministry of Transport of Ukraine "On Making Suppleme nts and Amendments to the List of Tariff Rates for Works and S ervices Supplied by Seaports of Ukraine to Owners of 
Goods" No. 106 dated 26 March 1997 
3. Materials of the Ministry of Economy 
6 Resolution of the Cabinet of Ministers "On the Customs Fee Rates" No. 65 dated 27 January 1997  WT/ACC/SPEC/UKR/1/Rev.6 
Page 38 Working Table 2 
CALCULATIONS OF EXTERNAL RE FERENCE PRICES:  UKRAINE 1999 
 
Product description f.o.b price at 
Ukrainian 
border (basis 
export port – 
port Odesda) 
(US$/ton) or 
c.i.f price at 
Ukrainian 
border 
(US$/ton) Minus/Plus 
storage and 
handling 
charges and 
elevator/ 
processing 
plant 
services 
(US$/ton) Minus/Plus 
rail freight 
charges 
(farm or 
factory to 
export point) 
(US$/ton) Minus/Plus 
railroad fees 
(US$/ton) Minus/Plus 
port fees 
(US$/ton) Minus/Plus 
customs fees 
(US$/ton) Total 
adjustments 
(3+4+5+6+7) 
(US$/ton) Equals 
adjusted 
external 
reference 
price  
(2+/-8=9) Equals 
adjusted 
external 
reference 
price  
(2+/-8=10) 
(US$/ton) in 
live weight 
of cattle and 
poultry 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat export product 83.8 7.3 4.05 0.24 2.2 0.17 13.96 70  
2. Barley export product 75.32 7.3 4.05 0.24 2.2 0.15 13.94 61  
3. Rye export product 56.41 7.3 4.05 0.24 2.2 0.11 13.90 43  
4. Millet export product 71.45 7.3 4.05 0.24 2.2 0.14 13.93 58  
5. Maize export product 76.74 7.3 4.05 0.24 2.2 0.15 13.94 63  
6. Oats export product 53.82 7.3 4.05 0.24 2.2 0.11 13.90 40  
7. Buckwheat export product 168.74 7.3 4.05 0.24 2.2 0.34 14.13 155  
8. Pulses export product 115.18 7.3 4.05 0.24 2.2 0.23 14.02 101  
Note: The concept of external reference price corresponds to the price that would exist if trade is unrestricted.  There are se veral variants of calculation of su ch external reference price.  The 
objective is to select the variant that best corresponds to the applied administrative price.  In formation on the latter is ava ilable. 
 
Data sources - column: 
1 The statistical data of the St ate Customs Service of Ukraine on import and expor t transactions with ag ricultural products (Fo reign Economic Activity Commodity Nomenclature Groups 1-24) 
based on customs declarations for 1997. 
2 data of State Joint Stock Venture "Kh lib Ukrayiny" and various associations 
3 and 4: 
1. Price List No. 10-01 "Tariffs for carriage of Goods by Rail" 
2. Tariff Guide No. 1 of the Ministry of Transportation Routes (par ts 1 and 2) approved by Resolution of the State Committee of th e USSR on prices, No. 328 dated 31 March 1989, enacted as of 
1 January 1991. 
3. Orders of the Ministry of Transport No. 183 dated 19 May 1997, No. 279 dated July 29 1997, No. 104 dated 1 April 1998, No. 352 dated 23 June 1998, No. 408 dated 16 October 1998, No. 1 
dated 4 January 1999, No. 235 dated 7 May 1999 and No. 425 da ted 27 August 1998 "On the Increase of Level of Tariffs" 
4. Materials of the Ministry of Economy 
5: 
1. Order of the Ministry of Transport of Ukraine "On the Approval of  the List of Tariff Rates for Wo rks and Services Supplied by S eaports of Ukraine to Owners of Goods" No. 392 dated 31 
October 1995 
2. Order of the Ministry of Transport of Ukraine "On Making Suppleme nts and Amendments to the List of Tariff Rates for Works and S ervices Supplied by Seaports of Ukraine to Owners of 
Goods" No. 106 dated 26 March 1997 
3. Materials of the Ministry of Economy 
6 Resolution of the Cabinet of Ministers "On the Customs Fee Rates" No. 65 dated 27 January 1997   WT/ACC/SPEC/UKR/1/Rev.6
 Page 39Working Table 3 
 
CALCULATION OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1997 
(Benefits from interest-free advance payments to farms for state procurement) 
 
Products Units of 
measurement Actual state 
contract 
procurements Purchasing 
price Value of 
procurements Advance 
payments 
value  Average 
amount of 
months 
between 
payment and 
product 
delivery Average 
commercial 
interest rate 
on loans 
per cent Interest-free 
advance 
payment 
benefit  Interest-free 
advance 
payment 
benefit 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat UAH mln. 2720 218 593.0 248.5 6 49.1 61.01 32.8 
2. Barley UAH mln. 203 214 43.4 18.2 6 49.1 4.47 2.4 
3. Rye UAH mln. 349 222 77.5 32.5 6 49.1 7.97 4.3 
4. Millet UAH mln. 19 240 4.6 1.9 6 49.1 0.47 0.3 
5. Maize UAH mln. 60 409 24.5 10.3 6 49.1 2.53 1.4 
6. Oats UAH mln. 57 191 10.9 4.6 6 49.1 1.12 0.6 
7. Buckwheat UAH mln. 16 518 8.3 3.5 6 49.1 0.85 0.5 
8. Pulses UAH mln. 25 283 7.1 3.0 6 49.1 0.73 0.4 
Total UAH mln.    769.23 322.40  79.1 42.5 
      0.419    
 
Note:  Data Sources 
 
Column: 
 3  "Sales of agricultural products by the public sector farms in 1997" 
4  "Sales of agricultural products by the public sector farms in 1997" 
6  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 
8  National Bank of Ukraine Bulletin  WT/ACC/SPEC/UKR/1/Rev.6 
Page 40 Working Table 3 
CALCULATION OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1998 
(Benefits from interest-free advance payments to farms for state procurement) 
 
Products Units of 
measurement Actual state 
contract 
procurements Purchasing 
price Value of 
procurements Advance 
payments 
value  Average 
amount of 
months 
between 
payment and 
product 
delivery Average 
commercial 
interest rate 
on loans 
per cent Interest-free 
advance 
payment 
benefit  Interest-free 
advance 
payment 
benefit 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
2. Barley UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
3. Rye UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
4. Millet UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
5. Maize UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
6. Oats UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
7. Buckwheat UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
8. Pulses UAH mln. 0 0 0.0 0.0 6 54.5 0.00 0.0 
Total UAH mln.   0.00 0.00   0.0 0.0 
 
Note:  Data Sources 
 
Column: 
 3  "Sales of agricultural products by the public sector farms in 1998" 
4  "Sales of agricultural products by the public sector farms in 1998" 
6  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 
8  National Bank of Ukraine Bulletin 
 
    WT/ACC/SPEC/UKR/1/Rev.6
 Page 41Working Table 3 
CALCULATION OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1999 
(Benefits from interest-free advance payments to farms for state procurement) 
 
Products Units of 
measurement Actual state 
contract 
procurements Purchasing 
price Value of 
procurements Advance 
payments 
value  Average 
amount of 
months 
between 
payment and 
product 
delivery Average 
commercial 
interest rate 
on loans 
per cent Interest-free 
advance 
payment 
benefit  Interest-free 
advance 
payment 
benefit 
1 2 3 4 5 6 7 8 9 10 
          
1. Wheat UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
2. Barley UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
3. Rye UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
4. Millet UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
5. Maize UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
6. Oats UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
7. Buckwheat UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
8. Pulses UAH mln. 0 0 0.00 0.0 0.00 53.4 0.00 0.0 
Total UAH mln.    0.00 0.00   0.0 0.0 
 
 
Note:  Data Sources 
 
Column: 
 3  "Sales of agricultural products by the public sector farms in 1997" 
4  "Sales of agricultural products by the public sector farms in 1997" 
6  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 
8  National Bank of Ukraine Bulletin 
 
 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 42 Working Table 4 
CALCULATIONS OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1997 
(Benefits from using advances that are not reimbursed by agricultural producers to the state on time) 
 
Products Units of 
measurement Procurements 
value 
(UAH mln.) Advance payments 
that are not 
reimbursed by 
agricultural 
producers on time 
(UAH mln.) Average amount of 
months of benefit 
existence Average 
commercial 
interest rate loans 
per cent Benefit from use 
of provided 
advance payments 
which were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(UAH mln.) Benefit from use 
of provided 
advance payments 
which were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(US$ mln.) 
1 2 3 4 5 6 7 8 
        
1. Wheat UAH mln. 593.0 106.1 12 49.1 52.08 28.0 
2. Barley UAH mln. 43.4 7.8 12 49.1 3.81 2.0 
3. Rye UAH mln. 77.5 13.9 12 49.1 6.81 3.7 
4. Millet UAH mln. 4.6 0.8 12 49.1 0.40 0.2 
5. Maize UAH mln. 24.5 4.4 12 49.1 2.15 1.2 
6. Barley UAH mln. 10.9 1.9 12 49.1 0.96 0.5 
7. Buckwheat UAH mln. 8.3 1.5 12 49.1 0.73 0.4 
8. Pulses UAH mln. 7.1 1.3 12 49.1 0.62 0.3 
Total UAH mln. 769.30 137.60 12 49.1 67.56 36.3 
   0.179     
 
 
Note:  Data Sources 
 Column: 
 
3  "Sales of agricultural products by the public sector farms in 1997" 4  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 
6  National Bank of Ukraine Bulletin   WT/ACC/SPEC/UKR/1/Rev.6
 Page 43Working Table 4 
CALCULATIONS OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1998 
(Benefits from using advances that are not reimbursed by agricultural producers to the state on time) 
 
Products Units of 
measurement Procurements 
value 
(UAH mln.) Advance 
payments that 
are not 
reimbursed by 
agricultural 
producers on 
time 
(UAH mln.) Average 
amount of 
months of 
benefit 
existence Average 
commercial 
interest rate 
loans 
per cent Value of 
advances not 
reimbursed by 
agricultural 
producers to the 
state on time Benefit from 
use of provided 
advance 
payments which 
were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(UAH mln.) Benefit from 
use of provided 
advance 
payments which 
were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(US$ mln.) 
1 2 3 4 5 6 7 8 9 
         
1. Wheat UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
2. Barley UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
3. Rye UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
4. Millet UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
5. Maize UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
6. Barley UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
7. Buckwheat UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
8. Pulses UAH mln. 0.0 0.0 12 55 0.00 0.00 0.0 
Total UAH mln. 0.00 0.00 12 55  0.00 0.0 
   0.000     0.0 
 
Note:  Data Sources 
 Column: 
 
3  "Sales of agricultural products by the public sector farms in 1998" 
4  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 6  National Bank of Ukraine Bulletin 
 
  WT/ACC/SPEC/UKR/1/Rev.6 
Page 44 Working Table 4 
CALCULATIONS OF PRODUCT-SPECIFIC STATE PROCUREMENT BENEFITS:  1999 
(Benefits from using advances that are not reimbursed by agricultural producers to the state on time) 
 
Products Units of 
measurement Procurements 
value 
(UAH mln.) Advance 
payments that 
are not 
reimbursed by 
agricultural 
producers on 
time 
(UAH mln.) Average 
amount of 
months of 
benefit 
existence Average 
commercial 
interest rate 
loans 
per cent Value of 
advances not 
reimbursed by 
agricultural 
producers to the 
state on time Benefit from 
use of provided 
advance 
payments which 
were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(UAH mln.) Benefit from 
use of provided 
advance 
payments which 
were not 
reimbursed by 
agricultural 
producers to the 
state on time  
(US$ mln.) 
1 2 3 4 5 6 7 8 9 
         
9. Wheat UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
10. Barley UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
11. Rye UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
12. Millet UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
13. Maize UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
14. Barley UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
15. Buckwheat UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
16. Pulses UAH mln. 0.00 0.0 12 53.4 0.00 0.00 0.0 
Total UAH mln. 0.00 0.00 12 53.4  0.00 0.0 
   0.000     0.0 
 
Note:  Data Sources 
 Column: 
 
3  "Sales of agricultural products by the public sector farms in 1999" 
4  Consolidated year report of enterpri ses (organizations), collective agricultural enterprises, sovkhozes, inter-enterprise fa rms for the corresponding year, note p. 6, grouped 
according to state procurement value 6  National Bank of Ukraine Bulletin WT/ACC/SPEC/UKR/1/Rev.6 
 Page 45 
 
 
ANNEX 1. Changes in the Tables ACC/4 (Base period 1994-1996): 
 
 DS4:  Comments were added.  The amount of  de minimis  exemptions was changed as a result 
of the changes referred below and use of de minimis rules. 
  DS5:  Some miscalculations of the average leve l of external reference prices were corrected.  
To define the average prices for three years 1994-1996 in revised tables, we did not divide the price 
for three if state procurements were not carried out  during all three years. Thus, for example, in 1995 
and 1996 state procurements of sunflower seeds accord ing to state orders or state contracts were not 
carried out.  Therefore, the external reference pr ices for sunflower seeds were not calculated for all 
these years.  In the revised version of the АСС /4 tables, the price of 1994 is taken as an average 
external reference price for the three base years.  Therefore, the external reference price for sunflower 
seeds changed from 55 US$/t. to 164 US$/t. Approp riate changes were made in respect of other 
products.   DS6:  During this revision, Ukraine decided not  to include in the calculations the type of 
support "state funds for purchasing of pedigree cattle  and poultry per state order" (Column 3 of Table 
DS6) as methodical approach was changed.  It was also decided that the amount of expenses within 
the state livestock breeding program should not be divided among various types of cattle and poultry, 
should be referred in Table DS9 to the category of  non-specific-product support.  Amounts reported in 
Column 3 of the table DS6 were decreased by the amount of measures that were excluded.  Now the 
table DS6 includes only the production-related direct payments (fixed per unit subsidy) paid in 1994 
for cattle, pigs, poultry, sheep, and milk. 
   DS 9:  The decision was taken exclude the following types of support: profit tax exemption (US$829.1 million), tax write-offs for agricultural producers (US$55.2 million). Also in the revised version the amount of returnable financial assist ance non-reimbursed and the amount of budgetary 
loans for purchases of agricultural produce, non-reimbursed, were replaced accordingly with value of 
benefits of using these non-reimbursed amounts as interest-free loans.  As a result the amount of these types of support was reduced from US$1008.8 million to US$575.0 million (1008.8 - 575.0 = 
US$433.8million).   
   Because of change in the methodical appro ach “State expenditures to purchase feed and 
technical crop seeds per state order” (US$28.4 million) was excluded from DS 9 and the AMS 
calculation also.    As a result of all these changes  the decrease in the Base Total AMS is equal 
US$1330.3 million (2706.2 - 137 5.9 = US$1330.3 million).  WT/ACC/SPEC/UKR/1/Rev.6 
Page 46  
 
ANNEX 2. AGRICULTURAL SUPPORT /AMS TABLES. 
UKRAINE'S ANSWERS TO THE QUESTIONS FROM "Ukraine consolidated list of 
questions"/ document ACC/SPEC/UKR/Rev.4 
Question 191 
Further to the 11 July 2000 plurilateral meeting on Ukraine’s agricultural support systems and 
the information provided by Ukraine in document ACC/SPEC/UKR/1/Rev.4 of 
17 February 2000, we would be grateful for Ukra ine’s response to the following comments and 
Questions.  The way Ukraine calculates Base Tota l AMS will be the way Ukraine calculates its 
future Total AMS (i.e., Current Total AMS).  This follows directly from the "constituent data 
and methodology" provisions of Article 1(a) (ii) and Article 1(h)(ii) of the Agreement on 
Agriculture (note: the former relates to the Base Total AMS, the latter relates to the Current 
Total AMS).  This linkage over time underlies the need for transparency in the calculation of 
Base Total AMS.  
Answer:
 
In the answers to the following questions Ukrain e provides information in greater detail as to 
the calculation of the Base Total AMS. 
Question 192 
Could Ukraine please provide complete descri ptions of support measures and programmes 
reported in the tables in form of endnotes or  annexes to each supporting table.  Policy 
descriptions are required and should indicate ho w the specific Annex 2 criteria are met for each 
measure claimed in the green box category.  The information available elsewhere on Ukraine 
agriculture policy is very much more limited than  was available on, for example, participants in 
the Uruguay Round.  
Answer:  
Descriptions of support measures and programme s are provided in the answers to Questions 
200, 203, 210, 216,  227, 231, 232, 240, 241 (See. below). 
Question 193 Could Ukraine please provide more details on data sources for a ll the supporting tables.  It 
would improve transparency to report which statistic table and page number are cited.  For example, what do "MAIC" and "UAAS" stand for in Supporting Table DS:1?  In Supporting Table DS:5, which State Statistics Committee Cons olidated Report is Ukraine referring to?  
In a renewed version of Tables АСС /4 there are indicated page numbers of statistic tables with 
respect to the data in Columns 4 and 6 of Ta ble DS5 for every of the base years 1994-1996.  
Answer:
  
In a renewed version of Tables АСС /4 there are indicated page numbers of statistic tables 
with respect to the data in Columns 4 and 6 of Table DS5 for every of the base years 1994-1996.  
The abbreviations mean the following:  
MAIC – Ministry of Agriculture Agro-Industrial Complex   WT/ACC/SPEC/UKR/1/Rev.6 
 Page 47 
 
 
UAAS – Ukrainian Academy of Agrarian Sciences  
State Statistics Committee Consolidated Report – a final report on grain procurements   
(annual) in respective years.   
Question 194 
We prefer that Ukraine report amounts in national currency as well as US$ also in Supporting 
Table DS:7, as Ukraine does in several other supp orting tables.  This increases transparency by 
allowing independent verification against nation al data sources.  Ukraine can of course choose 
to use another currency, such as US$, Euro , or SDR to express its Base Total AMS in 
Supporting Table DS:4 and its commitments (commitm ents are to be shown in Part IV, Section 
I, of Ukraine’s schedules).  
Answer:  
Supporting Table DS:7 contains data in US$, whereas calculations of the value of respective 
support measures are expressed in national currenc y in Working Tables 3 and 4, which will be 
provided for review.  Calculations of the value of  support measures in Column 8 of Supporting Table 
DS 7 in national currency are presented in Suppor ting Table DS 5 and Working Table WT 2.  The 
latter shall also be provided for review.  
Question 195 
In all Supporting Tables, where conversion from Kr b or Hrv to US$ occurs, Ukraine should not 
only show the exchange rate but also the so urce of that exchange rate (which Bank ’s 
publication) and what the exchange rate represents (is it an annual average, or the rate as of 31 
December)?  
Answer:  
For calculations purposes, the official exchange rate of Krb (1994-1995) and Hrv (1996) to 
US$, set by the National Bank of Ukraine (an annual average), was used.  Data were provided by the 
Currency Regulation Department of the National Bank of Ukraine.  These data are also listed on the 
NBU site ( www.bank.gov.ua) . 
Question 196 Base period.  It would be useful for Ukraine to provide corresponding information for later 
years than 1994-96 in order to enable membe rs to verify that Ukraine has respected the 
standstill expectation on trade-distorting domestic support. 
Answer:
 
At the request of WTO members, Ukraine prep ared Tables in format ACC/4 for 1997-1999 
and calculated the Total Amount of domestic support for 1997 to 1999.  
Question 200 
We thank Ukraine for providing the name and de scription of measures for which exemption has 
been claimed under the “green box”.  Howev er, we noticed that under “environmental 
payments,” such information was omitted.  Could Ukraine please provide the name and 
description of these measures, and how they meet the criteria contained in para. 12 of Annex 2? WT/ACC/SPEC/UKR/1/Rev.6 
Page 48  
 
Answer:
 
This measure is in conformity with the criteri a contained in Paragra ph 12 of Annex 2 of the 
WTO Agreement on Agriculture. Rights to such pa yments are granted within clearly different 
government programs of environmental protecti on and depend on the fulfillment of particular 
conditions specified by such government programs.  The assessed value of this  measure is within the 
expenditures of the State Budget under Section "Pro tection of the Environment".  Measures provided 
by duly approved environmental programs:  "Prote ction and Rational Utilization of Water Resources", 
"Protection and Rational Utilization of Lands", "Cr eation of Protection Forest Plantations and Field 
Protection Forest Strips", "Protection and Rationa l Utilization of Mineral Resources", "Preservation of 
the Nature Reserves" constitute the basis of calcula tions of expenditures under the Section of the State 
Budget of Ukraine entitled "Protection of the Envi ronment".  Costs and expenses connected with 
financing nature protection authorities are also in cluded into such expenditures under this measure. 
Payments under the Article "Protection and Rationa l Utilization of Water Resources" were effected 
pursuant to the Complex Program of Implementation of Anti-flood Measures for 1994-2000, approved by Decree of the Cabinet of Ministers of Ukraine of 1 January 1994, No. 37.  The creation 
of protection forest plantations and field protection fo rest strips is regulated by the Forest Code of 
Ukraine of 21 February 1994 No. 3852- ХІІ and the Law the Law of Ukraine "On the Protection of the 
Environment" of 25 June 1991.  The main documen ts governing activities of organizations of the 
nature reserve system include the Law of Ukraine "On Nature Reserves in Ukraine" and the Program 
of Prospective Nature Reserve Development in Ukraine, approved by Resolution of the Supreme 
Rada of Ukraine of 29 September 1994, No. 177/94- ВР.   
Question 201 We very much appreciate that Ukraine ha s provided the value of production and de minimis  
levels in this table.  It is very helpful to have  this information.  Howev er, we would prefer to see 
data for each year (1994, 1995, and 1996) presente d separately rather than just the average.  
Also, if Ukraine could sum up the total AMS for ea ch year, that would also be very helpful.  
Answer:
 
Supporting Table DS4 is drawn in the format ac cording to the recommendations as to how to 
draw and fill out Supporting Table DS4, which were provided by experts from Canada (the Center of 
Trade Policy and Law, Ottawa, Canada), namely there was provided the value of production and de 
minimis  levels on average for 1994-1996, rather than for each year separately.  In view of your 
request, we are gathering these data which will be provided by the end of the current year. 
Question 202 Also, it would be helpful at this stage if Ukra ine could maintain the same format used in the 
other supporting tables, which presents data in both U.S. dollars and Ukraine’s local currency 
(karbovanets in 1994-95, hryvna in 1996).  
Answer:
 
All data provided in the supporting tables in U.S. dollars and Ukraine’s local currency are 
presented in the Working Tables. The Working Tables will be provided for review. Thus, the value of 
production in national currency and U.S. dollars wa s calculated in Working Table 1 before being 
transferred to Table DS 4. Table DS 7 contains data  in U.S. dollars, whereas calculations of the value 
of respective support measures in national currency are presented in Working Tables 3 and 4, which 
will also be provided for review. 
Question 203  WT/ACC/SPEC/UKR/1/Rev.6 
 Page 49 
 
 
It would be helpful if Ukraine could walk  us through these calculations, explaining: 
 - how the “state procurement under state orders/contracts” operates 
 - how the applied administered prices are set  - the source for the fixed external reference prices 
- the level of production used for eligible production  
Answer:  
"The applied administered price" means aver age purchase prices at which the State procured 
agricultural products under state orders or contracts. 
"The fixed external reference price" means, in respect of export products, an average export 
value of one unit of the exported product  and, in  respect of imported products, an average import 
value of one unit of the imported  product. For this  purpose, there were used statistical data of the 
State Customs Service of Ukraine on import and export operations concerned with agricultural 
products (1-24 Groups of the Classification of Foreign Trade Commodities) on the basis of customs cargo declarations for every year of the base period 1994 to 1996. 
"The level of production used for eligible suppor t" means actual volumes of state purchases 
under state orders or state contracts in which r espect the fixed administrative price was set.  
State procurement under state orders/contracts in the base years of 1994-1996 was carried out 
pursuant to the procedures developed by the Ministry of Finance, the Ministry of the Economy and the Ministry of Agriculture and Foodstuffs.  For inst ance, in 1995 there was in effect "The Procedure 
of Extension and Repayment of Budgetary Loans for Financing State Contracts  of 1995 for the 
Supply of Grain, Variety and Hybrid Grain Seeds to the State Resources", approved by the Ministry of Finance, the Ministry of the Economy, the Ministry of Agriculture and Foodstuffs of 12 July 1995 
No. 119/109/193.  This Procedure was drafted in acc ordance with the Law of Ukraine "On the State 
Budget of Ukraine for 1995", Decree of the President of Ukraine of 16 January 1995 No. 51/95 "On the State Contract for Agricultural Products for 1995”, applicable Resolutions of the Government 
concerned with said issues.  Under the state cont ract for 1995, grain and other agricultural products 
were procured, which volumes were identified b ased on the country’s needs and monies allocated 
therefor.  The state contract for the supply of grai n and other agricultural products to the centralized 
funds was financed within the limit of monies of the State Budget of Ukra ine earmarked for that 
purpose.  Grain for the state resources was procur ed under a forward contract which provided for the 
supply of the product in the future with an adva nce payment of 50 per cent of the price of the 
contracted amount of grain, and the balance of th e payment for the supplied grain was effected upon 
the reimbursement by a producer of the advance paym ent with proceeds from sales of grain.  Interest-
free budgetary loans for designated purposes were exte nded in a majority of cases to procurement 
organizations of the Ministry of Agriculture a nd Foodstuffs, which had the right to act as state 
purchasers for the state resources under the state contract  within the limit of funds allocated for this 
purpose. Conditions of state procurement under the state contract in 1994 were similar to 1995. In 
1996 (like in 1994), there was in effect "The Pro cedure of Formation of Volumes and Implementation 
of Purchases of Agricultural Products and Foodstu ffs under State Orders" (approved by Resolution of 
the Cabinet of Ministers of Ukraine of 12 Marc h 1996, No. 323). Purchases of other agricultural 
products for the state resources were carried out under similar arrangements.   
In 1994 and 1996, the Ukrainian Government carried out state orders. In 1995, the 
Government made a state contract. The difference is that the state contract is an official, legally 
executed document, which binds the agricultural produ cer and the Governments to fulfil the terms and 
conditions of the contract, whereas the state order is  a request of the State for the purchase of grain, 
i.e. the agricultural producer is free to en ter into a contract with the Government. WT/ACC/SPEC/UKR/1/Rev.6 
Page 50  
 
Question 204 
Is the applied administered price set by the government, or are the prices used in this 
calculation market prices?  
Answer:
 
The applied administered price is purchase prices under the state contract or the state order, 
which is set by the Ministry of Agriculture of Ukraine. 
Question 205  
We were a bit perplexed by Ukraine’s response to Question 24 in WT/ACC/UKR/62/Add.2, 
which states that no mechanism has been de veloped to implement the Presidential decree on 
measures to support prices.  Does this mean that Ukraine no longer provides price support?  
What was the basis for the price suppor t measures reflected in these tables?  
Answer:  
Question 24 in WT/ACC/UKR/62/Add.2 related to Decree of the President of Ukraine 
No. 614 "On Measures to Support Prices and Income of  Agricultural Producers" of 11 June 1998.  In 
fact, no mechanism has been developed to implement this Decree for the part relating to price support. 
As regards income support, in implementation of Point 2 of this Degree requiring "to develop and 
submit for consideration by the Supreme Rada of Uk raine a draft law, extending the effect of the Law 
of Ukraine "On the Value Added Tax" for 1999 an d the following years in the part, which mandates 
that amounts of VAT paid to the budget by pro cessing enterprises for sold milk and milk products, 
meat and meat products be directed to pay subs idies to agricultural producers", there was adopted 
Resolution No. 805 of the Cabinet of Ministers of Ukraine of 12 May 1999, which prolonged the 
effect and amended the Procedure of Determinat ion of the Mechanism for the Calculation and 
Payment of Subsidies for the period from 1 January 1999 until 1 January 2004.  This Procedure was in 
effect in 1998.  In order to support agricultural produ cers of milk and cattle products and to timely pay 
subsidies to them for milk and cattle in live we ight sold to the processing and meat packing 
enterprises, the Cabinet of Ministers of Ukraine adopted, pursuant to Point 11.21 of the Law of 
Ukraine “On the Value Added Tax”, Resolution No. 145 of 16 February 1998, approving thereby the 
Procedure for Calculation and Payment of Subsidi es to Agricultural Producers for Milk and Cattle in 
Live Weight sold by them to the Pr ocessing and Meat Packing Enterprises.  
This mechanism provides that processing and meat packing enterprises shall prepare on a 
monthly basis preliminary calculations of receipt  and use of value added tax revenues levied on 
volumes of sales of milk and milk products, meat and meat products and transfer such VAT-generated 
funds to agricultural producers as subsidies. The am ount of subsidies to agricultural producers for sold 
milk and cattle in live weight is calculated per one  hryvnia of the value of such products. For this 
purpose, the processing and meat packing enterpri ses shall maintain separate tax and accounting 
records of milk and milk products, meat and meat  products made from the milk and cattle in live 
weight sold by agricultural producers, as well as se parate records of account ing for other products. 
Agricultural enterprises shall use th e said funds exclusively for the development of cattle-breeding, 
purchases of fodder, reproduction of livestock, purchases  of pedigree resources and implementation of 
veterinary measures. 
As regards the base that has b een used for the price support measures, please see the answer 
to Question No. 207.  
In 2000, Resolution of the Cabinet of Ministers of Ukraine of 21 July 2000 No. 1141 "On the 
Implementation  of Pledge Purchases of Grain fro m Agricultural Commodity Producers" provides for  WT/ACC/SPEC/UKR/1/Rev.6 
 Page 51 
 
 
purchases of grain at pledge prices in order to stimulate grain production, support domestic 
agricultural producers and overcome negative conseque nces of seasonal and market fluctuations.  No 
funds are earmarked at all in the State Budget for 2000 and the draft State Budget for 2001 for purposes of supporting the mechanism of pledge operations.  By 20 October 2000, no pledge 
purchases had been made pursuant to this Resoluti on, and no pledge prices had been applied as the 
methodology of calculation of pl edge prices was not approved. 
Question 206 
Does eligible production represent what was actu ally purchased, or the amount of production 
that was considered eligible for the applied admini stered price?  For example, if the Ministry of 
Agriculture designates how much grain, etc. is elig ible for the applied administered price, this is 
the quantity that should be reflected in column 6.   If all production is eligible to receive the 
applied administered price, then total production should be used.  
Answer:
 
"Eligible production" means amounts actually pur chased by the State under the state order or 
the state contract at the applied administered price.  Only this quantity of the product has been sold for 
the applied administered price. 
Question 207 
Annex 3 to the Agreement on Agriculture stipulates that the average per unit import or export 
price (depending on Ukraine’s position as a net importer or exporter) should generally be used 
for the fixed external reference price.  Howeve r, if Ukraine feels that these data are not 
representative, or if there are quality differentials that need to be reflected, we’d be happy to 
work with Ukraine in the plurilateral process to determine the most appropriate external 
reference prices for this calculation.  For exam ple, the fixed external reference price of $48/ton 
for wheat seems very low, given that the av erage world price was around $150-$200/ton.  
Answer:  
External reference prices for the base period were calculated pursuant to Annex 3 to the 
Agreement on Agriculture. An “external reference pr ice” means, in respect of export products, an 
average per unit export price (FOB) and, in resp ect of import products, means an average per unit 
import price (CIF), depending on Ukraine’s position  as a net importer or exporter of the relevant 
product.  For the calculation there were used the st atistical data of the State Customs Service of 
Ukraine regarding import and export operations in agricultural products (1-24 Group of the 
Classification of Foreign Trade Commodities) on the basis of customs cargo declarations for every 
year of the base period 1994 to 1996.  Pursuant to the customs cargo declarations for 1994, an average 
export price of wheat was US$75/t.  In view of the fact that adjustments for costs of shipment from a 
producer to the border are sufficiently high (US$27/t), the external reference price of wheat is equal 
only to US$48/t.  Amounts of wheat purchased unde r the state order at the applied administrative 
price of US$118/t in 1994 were sold on the internal  market for food consumption.  A considerably 
lower sale price of grain (in comparison with prices of state purchases)  sold by agricultural producers 
to traders–exporters ensured a fairly high level of profitability due to lower primary costs of 
production. 
Question 208 
It is important to get the data used in these calc ulations right, since the external reference prices 
used in the base period will be fixed for future calculations of Ukraine’s current total AMS.  WT/ACC/SPEC/UKR/1/Rev.6 
Page 52  
 
Answer:
 
Only national official sources of information have  been used for the calculations of the total 
AMS of the base period, including the external reference prices.  
Question 209 
What is the legislative basis for the programs includ ed in this table?  Is this legislation available 
from the Secretariat?  
Answer:  
It is not clear in which Table.  If the question relates to DS:5, you should look up the answer 
to Questions No. 207 and 231.  
Question 210 
Were budgetary outlays used for the expenditu res listed for the programs "benefits from 
interest-free advance payments to farms for state procurement" and "benefits from using advances that are not reimbursed by agricultural producers on time?"  If not, please provide 
calculation details.  
Answer:
 
The Table generalizes all product-specific suppor t from Tables DS 5 and DS 6 and takes into 
account the calculations of some other product-specifi c support in the form of payment benefits for 
farms for state procurement. Budgetary outlays us ed for the expenditures li sted for the types of 
support “benefits from interest-free advance payments to farms for state procurement” and “benefits 
from using advances that are not reimbursed by ag ricultural producers on time” were not made. The 
amount of such benefits is obtained by way of calculations.  
Working Tables 3 and 4, which will be provided for review, contain calculations of benefits 
for state procurement, including: benefits fro m interest-free loans through advance payments 
(Working Table 3) and benefits from using advances that have not been reimbursed to the State on 
time (Working Table 4).  The methods of calculation of such benefits are as follows.  
Benefits from interest-free advance payments (1 ).  The period for which advance payments 
have been provided, i.e. an average number of months between payment and delivery of products 
(Column 8 of Working Table 3), is 6 months.  The monthly average interest rate of commercial banks 
in 1994, for instance, was 201.7per cent (Column 9).  Advance payments are interest-free loans that 
were extended to agricultural producers for a period of 6 months.  The amount of the extended loans 
in national currency is presented in Column 7.  Th erefore, the benefits from interest-free advance 
payments are equal to: 
Benefits (1) = (Amount of Extended Loans х (( Commercial Interest Rate / 12) х 6) / 100) 
Benefits from using advances that are not reimbursed to the State on time (2).  Agricultural 
producers in every of the years of the base peri od did not reimburse on time advances for purchases of 
products under the state order or state contracts.  Therefore, the sum of the advances that have not 
been reimbursed on time is considered to be inter est-free loans.  Amounts of advances made with the 
help of budgetary loans that have not been reim bursed on time are calculated on the basis of the data 
of consolidated annual accounting reports of agricult ural producers.  According to our estimates, the 
average period of such benefits is 12 (Column 6 of Working Table 4).   WT/ACC/SPEC/UKR/1/Rev.6 
 Page 53 
 
 
Benefits (2) = (Amount of Advances that ha ve not been reimbursed to the State on time х 
((Commercial Interest Rate / 12) х 12) / 100 
Question 211  
We noticed that there were some discrepancies in the data presented in column 8 (market price 
support from DS:5).  In some ca ses, the differences appear to be  rounding errors, but for wheat, 
they are more pronounced.  For example, market price support in DS:5 for 1994 is given at 
US$367.4 million, while in DS:7 it is US$367.2 millio n.  Similarly, in 1995, the figure given in 
DS:5 is (67.5) million, in DS:7, (68.4) million.   
Answer:  
The cited errors are of a technical nature.  Th ese errors have been rectified in the renewed 
version of the Tables for the base period for 20 October 2000.  
Question 212 
We also noticed that Ukraine is subtracting negative price support from the total level of 
product-specific support. -There is no legal requirement that Ukraine subtract this negative support.  Some countries have expressed their view  that this is the correct way to perform the 
calculation, others, including this Member, have  taken a different view and maintain that this 
support should not be subtracted before the 3-year  average is taken.  The negative price support 
should be set to zero before being added to the other forms of product-specific support.  
Answer:
 
Actually, there is negative price support as regard s certain products. It was decided to retain 
negative price support rather than change it to zer o in the calculation of the total level of support 
provided by Ukraine. 
Question 213 
All tax exemptions should be removed from supporting table DS:9.  Tax exemptions and 
privileges are not included in the AMS calcul ation.  Please provide more details on the 
programs listed in supporting table DS:9.  In ca ses where budgetary outlays are not used, please 
provide calculation details.  
Answer:  
Ukraine considers profit tax exemptions to be  essential product-specific support. Profits of 
agricultural producers as a resu lt agricultural business activities ar e not taxed, whereas profits 
generated by other types of business activities (not re lated to agricultural production) are taxed at the 
tax rate of 30 per cent (Decree of the Cabinet of  Ministers of Ukraine of 26 December 1992 No. 12 
"On the Profit Tax for Enterprises and Organizations").  At the time that the tables were reviewed as 
to the base period, Ukraine passed a decision not  to include this support measure in the AMS 
calculation.  Thus, tax exemptions and privileg es will not be subject to reduction upon Ukraine’s 
accession to the WTO and will be referred to the pe rmitted types of support.  If the WTO Members 
agree that this measure is a permitted type of suppor t, Ukraine is going to exclude the measure "profit 
tax exemptions" from the calculation of the Base AMS,  if not – Ukraine will insist on including this 
measure in the Base AMS.  
The description of the types of support listed in DS:9 are provided in the answer to 
Question 240. WT/ACC/SPEC/UKR/1/Rev.6 
Page 54  
 
Question 214 
Could Ukraine please provide more recent data on domestic s upport.  The current supporting 
tables, dated February 2000, cover the period of  1994-1996, and that period was presumably the 
most recent three year period for which data was available when the earlier version of the 
supporting tables was provided in April 1998.  We are interested in the supply of recent data in 
order to have a more accurate picture of  current levels of domestic support.   
Answer:
 
Ukraine has prepared Tables in the format of WT/ACC/4 for 1997-1999 and calculated the 
Total AMS for 1997-1999. 
Question 215 
We note Ukraine uses US dollars to measure its domestic support commitments.  We recall that 
this issue was raised at the p revious agricultural plurilateral meeting in 1998, but it was not 
made clear as to why us dollars are being used in preference to local currency.  
Answer:  
The use of national currency would have ma de calculations impossible for comparison 
purposes due to the following reasons.  Firstly,  the base period of 1994-1996 was a period of 
considerable inflation. The index of consumer prices (in December as compared with December of the previous year) in 1994 was 500per cent, in 1995 – 280 per cent, and in 1996 – 140 per cent (The Statistical Reference Book of the State Statisti cs Committee of Ukraine "Ukraine in Numbers in 
1999", page 47).   Secondly, currency reform w as implemented in 1996, with the Ukrainian hryvnia 
being brought into circulation as national currency in place of the Ukrainian karbovanets (Decree of 
the President of Ukraine of 25 August 1996 No. 762 "On Currency Reform in Ukraine").  
In view of the fact that inflation was high an d monthly fluctuations of prices were extremely 
significant in the years of the base period, the a nnual average exchange rate of national currency 
against US dollars coincided with the average exchange rate that ex isted at the time of payments for 
products procured by the State and state financing under other support measures.  Therefore, Ukraine 
believes that the application of the average annual exchange rate of national currency against US 
dollars for calculations of the level of support in the years of the base period is acceptable.  
The official exchange rate of Ukrainian ka rbovanets (1994-1995) and hryvnias (1996) against 
US dollars, set by the National Bank of Ukraine (a n annual average), was used for calculations. The 
data were provided by the Foreign Currency Regulat ion Department of the National Bank of Ukraine. 
These data are also placed on the NBU web-site ( www.bank.gov.ua)
. 
Question 216 In relation to specific programs, we would like to  request further information on the green box 
measure, "environmental programs", listed under paragraph (j) of DS:1, to ensure that it 
complies with annex 2 of the agreement on agricul ture.  In particular, how are such programs 
conducted and how is support delivered to beneficiaries?  
Answer:
 
Please look up the answer to Question No.  200  as regards the "environmental programs".    WT/ACC/SPEC/UKR/1/Rev.6 
 Page 55 
 
 
The description of "green box" measures. 
All measures presented in Table DS:1 comply with the specific criteria of Annex 2 of the 
WTO Agreement on Agriculture.  All measures have  been undertaken with the use of budgetary 
outlays.  
General research and research programmes relating to particular products  (Annex 2, 
Paragraph 2 ( а)) include budgetary outlays to finance resear ch and development efforts, to finance 
research and applied projects, to finance scientific  components of state, inter-branch and branch 
programs, fundamental general research and research relating to particular programs that are carried 
out by research institutions.  
Pest and disease control  (Annex 2, Paragraph 2 (b)) includes anti-epizootic measures and pest 
and disease control measures for agricultural plants.  
Extension and advisory services  (Annex 2, Paragraph 2 (d)) includes maintenance of labor 
offices, plant protection offices that provide advisory services for producers and disseminate information. 
Inspection services, including general inspecti on services and the inspection of particular 
products for health, safety, grading or standardization purposes  (Annex 2, Paragraph ( е)) includes 
measures aimed at financing state veterinary medica l institutions, state seed inspection offices, state 
variety testing offices, state grain inspection offices.  
Training services, including both general, re-tra ining and advanced training in production and 
social services for rural localities  (Annex 2, Paragraph 2 ( с)) includes the funding of educational 
institutions of 1 and 2 accreditation levels, educa tional institutions of 3 and 4 accreditation levels, 
institutions for graduate studies of 3 and 4 accredita tion levels (academies, institutes, centers of 
advanced training, re-training and qualification im provement), and other educational institutions.  
Land reform  complies with the criteria set out in An nex 2, Paragraph 2 "General Services", 
includes the provision of services for the implementa tion of land reform: de velopment of new land 
legislation, registration of land, land surveys, de termination of land quality, as well as the funding of 
chemical certification of lands. Agrochemical certific ation of lands is carried out in accordance with 
Decree of the President of Ukraine "On Total Agro chemical Certification of Lands of Agricultural 
Designation" of 2 December 1995 No. 1118/95. Agroch emical surveys are carried out with the use of 
budgetary outlays to determine heavy metals in soil, remains of pesticides and radionuclides.  
Rural infrastructure development (Annex 2, Paragraph 2 (g), (e)) includes state capital 
investments in the area of construction of h ealth care institutions, water-pipe networks, sewage 
systems and facilities, gas supply networks, hou sehold service facilities, and beatification of 
territories.  This position also includes amounts of compensation to agricultural producers for costs of 
construction of social and culture facilities in rural communities. 
Question 217 
In DS:4, an error seems to have been made wi th regard to the base total AMS of 'sunflower 
seed'.  Given that the product-specific AMS (US$9. 9 million) is less that the level of de minimis 
support (usd16.99 million), the base total AMS should be set at zero.  
Answer:
 
Ukraine agrees with this remark. Appropriate ch anges have been made in the renewed version 
of tables in format АСС /4 for the base period. WT/ACC/SPEC/UKR/1/Rev.6 
Page 56  
 
Question 218 
Finally, we welcome the inclusion of columns 1(b) and 1(c) in DS:4 as they provide additional 
transparency in the calculation of base total AMS.   However, we find that the table is confusing 
in places and difficult to read because of the way it has been set out.  For example, it is not clear 
whether the last figure in column 5 is the figu re Ukraine is seeking as its base total AMS, or 
whether it is the non-product-specific support brought forward from ds:9. We would like 
Ukraine to advise its figure for base total AMS.  
WT/ACC/SPEC/UKR/1/Rev.4 
 
Answer:  
Ukraine has prepared a renewed version of the Table in format АСС /4 for the base period, 
including Table DS 4, wherein the data  on the base total AMS are presented.  
WT/ACC/SPEC/UKR/1/Rev.4  
Question 219 
It is this Member's view that the agricultural supporting tables of any WTO-acceding country 
must thoroughly reflect support that was actu ally granted in the years recorded. WTO-acceding 
countries must submit justification of granted support (in the form of internal regulations or 
other administrative documents), if so requ ested.  Once the supporting tables have become 
technically correct, the discussion on commitments can take place.  
Answer:  
Ukraine will prepare an English language lis t of international regulations and other 
administrative documents on which basis support was granted. 
Question 220 Ukraine has submitted data for the period 1994 to  1996.  We would welcome data for the years 
1997, 1998 and 1999 as well.   
Answer:
 
Please look up the answer to Question 196 . 
Table DS:1  
Question 221 
We would welcome more detailed descriptions of the programmes listed in these tables.   
Answer:  
Please look up the answer to Questions 200 and 216. 
Question 222 
Training and advanced training of experts.  The figures shown here are considerably higher 
than the figures in the previous table. Coul d Ukraine explain why there is this difference?  WT/ACC/SPEC/UKR/1/Rev.6 
 Page 57 
 
 
Answer:  
Certain categories of educational institutions were not taken into account in the previous 
version of Table DS:1. 
Question 223 
Land Reform.  'New legislation' is included as subdivision for support.  Could Ukraine explain 
how it determines the value for this category of support? 
Answer:  
Funds of the State Budget were allocated to  the State Committee on Land Resources, which 
retained involved scientific and research institu tions for purposes of drafting new legislation and 
normative acts devoted to land matters and issues.  This category of support complies with the criteria 
of Annex 2 of the Agreement on Agricult ure, Paragraph 2 "General Services". 
Question 224 
Environmental programs.  Could Ukraine explain how these programs were operated? 
Answer:  
Please look up the answer to Question No.200 
Question 225 Please provide a complete description of all th e measures reported in DS:1 and explain how 
each measure meets the specific criteria of Annex 2 of the Agreement on Agriculture.  
Answer:
 
Please look up the answer to Question No. 216 
Table DS:4  
Question 226 Total AMS.  Non-product specific AMS (from DS:9 ) needs to be added to the table and a figure 
for Current Total AMS has to be included ( see WTO guideline document WT/ACC/4).  
Answer:
 
Table DS 4 for the base period will be provided in a renewed version.  Ukraine has also 
prepared information on the Total AMS for 1997, 1998 and 1999.  
Table DS:5  
Question 227 
Market Price Support.  Could Ukraine explain how its system of market price support worked 
for the period shown in the tables, as well as for the more recent years (see our request under 
point 2)?  WT/ACC/SPEC/UKR/1/Rev.6 
Page 58  
 
Answer:
 
The mechanism of market price support of agricu ltural producers in Ukraine is different to a 
certain extent from the system of support because of the mechanism of minimum guaranteed prices, 
which was applied/is applied by the EC.  As has b een already mentioned with respect to the "applied 
administrative price", Ukraine took average purchase prices at which the State made procurements of 
agricultural products pursuant to state orders or state contracts.  The level of prices set by the State for 
state procurements was higher than the level of mark et prices of producers.  In the base period 1994 to 
1996, products were supplied to st ate procurement organizations on a voluntary basis, and mandatory 
supplies were cancelled.  Payments for the pro ducts purchased by the State were guaranteed by 
contracts .  
Since 1998 no funds have been earmarked in th e State Budget to finance state procurements 
under the similar scheme of state contracts.  Ho wever, in 1998 and 1999 the debts of agricultural 
producers under budgetary loans for the past years we re repaid with agricultural products, primarily 
with grain.  Prices for grain that was supplied as repayment of the debts under the budgetary loans for the past years were set administratively.  Thus, pursuant to Joint Letter No. 37-19-1-12/7684 of the 
Ministry of the Economy, the Ministry of Finance, the State Committee of Reserves and SJSC "Khlib 
Ukrainy" of 20 July 1999, ratios of correlation betw een prices and the price of soft wheat of III class 
as well as calculated levels of prices for grain crops  were applied to payments for the grain supplied 
as payment of the debts before the St ate accumulated in the past years. 
Question 228 
Has there been any fundamental change in your market price support system for the year 2000, 
in comparison with previous years?  Was the producer guaranteed a minimum price for a 
given, or for the total, quantity for each of the products shown in the tables, before each 
marketing year?  If so, could Ukraine submit a (translated) copy of the administrative documents that guaranteed Ukrainian farmers to  benefit from such a system?  How did the 
farmer receive the support?  
Answer:
 
In 2000, Resolution of the Cabinet of Ministers of Ukraine of 21 July 2000 No. 1141 "On the 
Implementation of Pledge Purchases of Grain fro m Agricultural Commodity Producers" provides for 
purchases of grain at pledge prices in order to stimulate grain production, support domestic 
agricultural producers and overcome negative conseque nces of seasonal and market fluctuations.  No 
funds are earmarked at all in the State Budget for 2000 and the draft State Budget for 2001 for 
purposes of supporting the mechanism of pledge operations.  By 20 October 2000, no pledge 
purchases had been made pursuant to this Resolu tion, and no pledge prices had been applied. 
Question 229 
We would welcome the data-source for the shown external reference prices for each of the 
products included in the tables.  
Answer:  
The data-source is statistical data of the Stat e Customs Service of Ukraine regarding import 
and export operations in agricultural products (1 -24 Groups of the Classification of Foreign Trade 
Commodities) on the basis of customs cargo declara tions for every year of the base period 1994 to 
1996.  WT/ACC/SPEC/UKR/1/Rev.6 
 Page 59 
 
 
Question 230 
As mentioned during the plurilateral meeting in  July, we are puzzled by the relatively low 
external reference prices shown in your tables,  not least when we compare them with the 
external reference prices that another WTO-accedi ng country, in the same  geographical region, 
is using for measuring its Market Price Support AM S.  Please make sure that all average figures 
are calculated in conformity with established rules.  
Answer:  
Yes, certain errors were made in calculations of  the average level of external reference prices 
for the base period.  They will be rectified in the renewed version of the tables in АСС /4 for the base 
period.  Zero is used as an indicator of absen ce of the administrative price or amounts of state 
procurement in certain years, rather an indicator of a zero amount in Working Table 2, which will be 
provided for review and in which calculations of exte rnal reference prices have been made.  Thus, for 
example, in 1995 and 1996 state procurements of sunf lower seed per state order or state contract were 
not carried out. Therefore, external reference prices  of sunflower seed were not calculated in respect 
of these years. In the renewed version of the tables in АСС /4, the price in 1994 is taken as an average 
external reference price for the thr ee base years.  Therefore, the exte rnal reference price of sunflower 
seed changed from US$55/t. to US$164/t.  Appropriate  changes have been made in respect of other 
products. 
Question 231 
Please explain the terms "applied administered pr ice", "external reference price" and "eligible 
production"?  Is eligible production equal to to tal production? How is eligibility defined?  What 
is the data source for the external reference price?  
Answer:  
"The applied administered price" means aver age purchase prices at which the State procured 
agricultural products under state orders or state contr acts. The source of information:  the Statistical 
Collection “Sales of Agricultural Products by P ublic Sector Enterprises” for respective years.  
"The fixed external reference price" means, in respect of export products, an average export 
value of one unit of the exported product  and, in  respect of imported  products, an average import 
value of one unit of the imported  product. For this  purpose, there were used statistical data of the 
State Customs Service of Ukraine regarding import a nd export operations concerned with agricultural 
products (1-24 Groups of the Classification of Foreign Trade Commodities) on the basis of customs cargo declarations for every year of the base period 1994 to 1996. 
Adjustments of at-border prices for 17 products have been made for the three base years. 
Working Table No. 2, which will be provided fo r review, has been used  for the adjustments. 
Five adjustments were made to the cal culation of external reference prices: 
Services of grain elevators and processing enterprises (data of reports of SJSC "Khlib 
Ukrainy" and various associations); 
- Shipment by railway; 
- Railway fee; - Port fee; and - Customs fee. WT/ACC/SPEC/UKR/1/Rev.6 
Page 60  
 
As regards imported goods, all adjustments of the at-border prices cause a rise thereof, while 
as regards export goods, they decrease such prices. 
The following sources of information ha ve been used for the adjustments: 
- Price List No. 10-01 "Tariffs (Prices) for Cargo Railway Shipments"; 
- Tariff Reference Book No. 1 of the Ministry of Communications of the USSR (Parts 
1 and 2), approved by Resolution of the State Pricing Committee of the USSR of 
31 March 1989, No. 328, which entered into force on 1 January 1990.  Published by "Preyskurantisdat, Moscow – 1989"; 
- Order of the Transport Ministry of Ukraine of 31 October 1996 No. 345 "On the 
Raise of Tariffs (Prices) for Cargo Shipments by Railway in Ukraine"; 
- Order of the Transport Ministry of Ukraine of 31 October 1995 No. 392 "On the 
Approval of the List of Tariffs for Work  and Services provided by Sea Ports of 
Ukraine to Owners of Cargoes"; 
- Order of the Transport Ministry of Ukraine of 27 June 1996 No. 215 "On the 
Amendment of the List of Tariffs for Work and Services provided by Sea Ports of 
Ukraine to Owners of Cargoes"; 
- Resolution of the Cabinet of Ministers of Ukraine of 2 March 1994 No. 133 "On 
Changes in Rates of Customs Fees"; 
- Order of the State Customs Committee of Ukraine of 17 July 1995 No. 323 "On the 
Improvement of Procedures of Collection of Customs Fees". 
Changes have been made in the calculation of th e average external reference prices in the last 
version of the tables for 1994-1996 (as of 20 October 2000).  Therefore, they have become higher in 
respect of certain products. 
"The level of production used for eligible  support" means volumes of state purchases under 
state orders or state contracts in which respect the fixed administrative price was set.  
Table DS:6
 
Question 232 Non-Exempt Direct Payments.  The 1994 AMS fi gure for Cattle was previously recorded under 
"Green-box" and is now recorded in DS:6. Co uld Ukraine explain in more details how the 
programs work and on which basis?  
Answer:
 
Product-specific support measures with respect to meat and milk products are presented in 
Table DS:6.  Subsidies were paid in 1994 for ca ttle, pigs, poultry, sheep, and milk.  Resolution 
No. 496 of the Cabinet of Ministers of Ukraine of 21 July 1994 "On The Pricing of Agricultural Products and Raw Materials" was enacted for pur poses of economic stimulation of production and 
sale for the state resources of agricultural products and raw materials, stabilization of wholesale and retail prices for meat and milk products, and in impl ementation of Decree of the President of Ukraine 
of 2 June 1994 "On Urgent Measures to Provide Financing and Loan s for the Formation of State Food 
Resources of 1994 - 1995" and Resolution of the Su preme Rada of Ukraine of 17 June 1994 "On the 
Overcoming of the Crisis in the Agro-Industrial Comp lex.  It was prescribed that from 1 July 1994 
VAT on sales of agricultural producers and meat packing and milk processing enterprises of all forms of ownership was to be credited to  this account and to be used within the limit of Krb 13.6 trillion for 
support payments for milk, cattle and poultry that ar e sold for the state resources in amounts per one 
ton of the product. Amounts of support payments for milk, cattle and poultry that were sold for the 
state resources by agricultural producers of all fo rms of ownership since 1 July until the end of 1994  WT/ACC/SPEC/UKR/1/Rev.6 
 Page 61 
 
 
were set in thousands Krb per ton: milk – 1,500, ca ttle (in live weight) – 4,650, pigs – 4,500, sheep – 
3,700, poultry – 3,500. 
Question 233 
Please explain the difference between "state funds for purchasing per state order" in  
Supporting Table DS:6 (for cattle, poultry and pi gs), and the reference to "procurement" found 
in ST DS:5 for these products.   
Answer:  
In the version of the tables that were review ed during the seventh meeting, "state funds for 
purchasing per state order" (Column 3 of Table DS:6) relate to pedigree cattle and poultry. 
Calculations of market price support in respect of marketable cattle and poultry, rather than 
calculations of market price support in respect of  pedigree cattle and poultry were made in Table 
DS:5.  In connection with the fact that it was im possible to calculate market  price support due to the 
lack of data on export prices and domestic sale prices  of these products at the time of calculations of 
tables for pedigree cattle and poultry, it was decided to include into the tables the prices of pedigree cattle and poultry purchased for the state resources.  Upon additional revision of the tables, Ukraine 
decided not to include in the calculations this measu re due to a change in the methodical approach. In 
the course of preparation of the latest version (as of 20 October 2000) of Table DS:6, it was also 
decided that the amount of expenses under the stat e livestock breeding program should not be broken 
down by various types of cattle and poultry, but shou ld be referred in Table DS:9 to the category of 
non-specific-product support.  The state program of selection in stock raising is funded pursuant to Law of Ukraine No. 3691 "On livestock breeding" of 15 December 1993.  Budgetary outlays are used 
to partially reimburse expenses connected with th e improvement of genetic potential of cattle and 
poultry, creation of the domestic pedigree pool, and bio-technological herd methods.  
Amounts reported in Column 3 of Table DS:6 are decreased by the amount of measures that 
have been excluded.  
The reference to the type of support “State  Procurement under State Orders or State 
Contracts” in Table DS:5 is concerned with the administrative price.  Average purchase prices, at 
which the State made purchases under state orders or state contracts, are taken as "administrative prices". 
Question 234 
Please explain the relationship between the Committ ee on Fisheries (which is cited as source for 
"production-related direct payments") and paymen ts for beef cattle, poultry, pigs and milk.  
Answer:
 
The reference to data of the Committee on Fisheries in the source of information on 
"production-related direct paymen ts" is explained by the fact that this Committee has under its 
jurisdiction enterprises which, in addition to fish production, are engaged in raising beef cattle, pigs 
and poultry. WT/ACC/SPEC/UKR/1/Rev.6 
Page 62  
 
Table DS:7
 
Question 235 
In column 12, Data Sources, th ere are several references to "Working Tables".  We do not 
understand what Ukraine is referring to and we would welcome more information on the 
measures referred to in column 3.  
Answer:  
The Working Tables will be provided for review. 
Question 236 
Where can we find the "Working Tables" referred to in Supporting Table DS:7 (last column)?  
At the 11 July meeting, the Ukraine delegatio n explained these are clear in the Ukrainian 
version.  Could Ukraine also make these clear in the English version?  
Answer:  
Working Tables 3 and 4, which will be provided for review, contain calculations of benefits 
for state procurement: benefits from interest-free lo ans through advance payments (Working Table 3) 
and benefits from using advances that have not been reimbursed to the State on time (Working 
Table 4).  
Question 237 
Please explain the measure "Benefits from using advances that are not reimbursed by 
agricultural producers on time"?  How a re the reported amounts calculated?  
Answer:  
Benefits from using advances that are not re imbursed to the State on time.  Agricultural 
producers in every of the years of the base peri od did not reimburse on time advances for purchases of 
products per state order or state contracts.  Theref ore, the sum of the advances that have not been 
reimbursed on time is considered to be interest-free loans.  Amounts of advances made with the help 
of budgetary loans that have not been reimbursed on time are calculated on the basis of the data of 
consolidated annual accounting reports of agricultu ral producers.  According to our estimates, the 
average period of such benefits is 12 (Column 7 of Working Table 4).  
Benefits (2) = (Amount of Advances that ha ve not been reimbursed to the State on time х 
((Commercial Interest Rate / 12) х 12) / 100) 
Question 238 
It appears there are two identical copies of Supp orting Table DS:7 in the document.  Is there 
any particular meaning attached to this?  
Answer:  
Apparently, this was a mistake of a technical na ture that appeared during the printing out of 
materials.  Only one Table DS 7 has been in cluded in the renewed version of the tables in АСС /4.   WT/ACC/SPEC/UKR/1/Rev.6 
 Page 63 
 
 
Table DS:9  
Question 239 
Non-Product-Specific AMS.  We are of the opinio n that tax exemptions should be excluded from 
AMS and we request Ukraine to do so.  
Answer:  
Please look up the answer to Question 213. 
Question 240 
All measures reported need to be explained in more detail.  How were the reported amounts 
calculated (are these estimates?), and how do they  relate to the Agreement on Agriculture?  Are 
these support measures aimed/targeted only at agricultural producers, or are they available to 
all (including processors) in the rural areas?   
Answer:  
The measure "Preferential Prices for Electricity  used for Production Pu rposes in Agriculture" 
(p. 1) reflects the amount of benefits for agricu ltural producers from lower rates for electrical power 
used by them for production purposes in 1994-1996, as  compared with the consumer rates. Amounts 
of electrical power delivered to agricultura l producers (thousand kWatt-hour) multiplied by a 
difference in the rates are equal to the amount of benefits for agricultural producers from lower rates 
for electrical power.  
"Partial Reimbursement of Agricultural Producers Expenditures on Bank Loan Interest" (p. 3) 
relates to reimbursements with budge tary funds of the difference betw een the privileged interest rate 
and the commercial interest rate for loans extended by commercial banks to agricultural enterprises.  
"Partial Reimbursement to Producers for Purchases of  Elite Seeds" (p. 4) relates to the state 
program of selection in plant growing, which is fu nded with budgetary funds.  Funding is provided 
pursuant to Law of Ukraine No. 3690 "On Seeds" of 15 December 1993.  Budgetary outlays are used 
to partially reimburse agricultural producers for qua lity-related costs within their purchases of elite 
seeds. 
The measure "Payments for Fundamental Soil Im provement" (p. 6) relates to payments for 
activities concerned with fundamental soil improvement  that are also financed with budgetary funds. 
The program called "Chemical Melioration of Soils in Ukraine" is part of the fundamental soil 
improvement activities (gypsuming, liming of soils), which is aimed at the rise of crop capacity of 
agricultural crops. 
 Support of the aforementioned measures was provided only to agricultural enterprises, 
excluding processors in the country’s agricultural sector.   
In the course of revision of the tables (as of 20 October 2000) Ukraine decided to exclude 
from Table DS:9 (p. 6) the measure called "State Expenditures to Purchase Feed and Technical Crop 
Seeds on the  State Orders" because of the change in methodical approaches. 
Question 241 
Regarding "cancellation of interest on commercial bank agricultural loans", "tax write-offs for 
agricultural producers", "returnable financia l assistance non-reimbursed", and "budgetary WT/ACC/SPEC/UKR/1/Rev.6 
Page 64  
 
loan for purchases of Ag. produce, non-reimb ursed",  please explain what these amounts 
represent.  Were these amounts incurred/accumu lated during the base period, or were they 
written-off/forgiven during the base period?  
Answer:
 
Amounts of non-specific-product support in p. 2 "Tax Write-offs for Agricultural Producers 
(the Pension Fund, VAT, land tax, water use tax, road construction tax a nd others)" and in p.3 
"cancellation of interest on commercial bank agricu ltural loans" were written off during the base 
period.  
In the version of Tables DS:9, in which respect  questions were asked and which was reviewed 
at the seventh meeting in Geneva, there were included non-reimbursed amounts accumulated at the 
end of every base period in respect of the following measures:  
- returnable financial assistance (p. 8); and 
- budgetary loans for purchases of agricultural produce (p. 9). 
 These non-reimbursed amounts were considered to be non-specific-product indirect support, 
because agricultural producers regard ed them as grants, because in practice they were systematically 
written off during the years of the base period.  It also happened after the base period.   
In the course of revision of the tables (as of 20 October 2000), Ukraine made calculations of 
benefits both from using non-reimbursed financia l assistance as interest-free loans and budgetary 
loans for purchases of agricultural produce, which we re received by agricultural producers, in the 
tables for the base period.  Therefore, in the ne w version of the Tables for the base period 1994 to 
1996 the amount of returnable financial assistance non-reimbursed and the amount of budgetary loans 
for purchases of agricultural produce, non-reimbursed,  were substituted accordingly for the amount of 
benefits from using these non-reimbursed amounts as interest-free loans. 
Question 242 
Tax exemptions should be excluded.  No acced ing applicant since 1995 has been allowed to use 
this type of support in domestic support.   
Answer:  
 Please look up the answer to Question 213. 
__________