RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/81/Rev.1
17 December 2001
(01-6366)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Survey of the Legislation of Ukraine Related to Foreign Trade
Revision
1995-2001
The Governmental Commission on Ukraine's Accession to the WTO has submitted the
following revised information with the request that it be circulated to members of the Working Party.
_______________
1. INTRODUCTION
A new Government was formed in Ukraine in May 2001.  Shortly thereafter the President of
Ukraine issued Decree No. 797/2001, of 5 September 2001, "On Additional Measures on Acceleration
of the Accession of Ukraine to the World Trade Organization".
Following that Decree, government agencies have been directed to draft new legislation for
submission to the Cabinet of Ministers and/or Supreme Rada, as the case may be.  The drafts deal
with the following subjects:
− tax legislation;
− customs procedures;
− non-tariff regulation of foreign trade;
− sanitary and phytosanitary measures;
− investment regime;
− trade in services;
− TRIPS-related legislation.
Agencies have also been directed to devel op normative mechanisms for the implementation
of legislation in the following areas:
− technical regulation of trade;
− intellectual property protection;
− customs procedures;
− sanitary measures;
− taxation;
− attraction of investment.WT/ACC/UKR/81/Rev.1
Page 2
The existing Ukrainian legislation on foreign trade and related issues has gone through
significant changes since the submission by Ukraine of the memorandum on its foreign trade regime
in June 1994 (L/7499/Rev.1 and Corr.1). Further changes are needed, but in many areas attention is
increasingly focusing on implementation.
Recent developments and changes in the legislation are examined under specific topics below.
The topics are divided into four groups:
− Trade in Goods;
− TRIPS;
− Trade in Services;
− International Agreements.
2. TRADE IN GOODS
2.1. Import Restrictions
2.1.1. Customs Valuation
Ukraine has lifted all quantitative import restrictions on trade in goods except as regards
goods affected by safeguard and anti-dumping measures.
The application of minimum customs value that had previously been set for a number of most
sensitive products (cars, auto tires, light industry products, individual synthetic detergents, agricultural
produce, tobacco products) has been discontinued.
Draft Customs Code of Ukraine has been developed to set 6 approaches to determining the
customs value of imported products. New provisions of this draft replace the previously applied rulesof such evaluation methodology (2-3 techniques were inconsistent with international standards) and
are being harmonized with the Agreement on the Implementation of Article VII of GATT.
The Draft has been approved at its second reading, is being prepared for its third reading and
has been included in the agenda of the eighth session of the Verkhovna Rada of Ukraine.
2.1.2. Import Tariff Regulation
Ukraine has increased substantially the stability of the import tariff regime, and changes in
duty rates have become less frequent. 1996 saw the passage of 22 regulations amending the customstariff of Ukraine. Beginning 1 January 2000, the Cabinet of Ministers of Ukraine makes decisions on
altering import duty rates at most once a year (Resolution of the Cabinet of Ministers of Ukraine
No. 1213 of 3 July 1998).
The Verkhovna Rada has passed the Law On the Unified Customs Tariff Nomenclature
(No. 2371 of 5 April 2001) establishing single nomenclature and duty rates across the whole of
Ukraine. The goods classification scheme of the Customs Tariff is based on the 1996 Ukrainian
Classification of Goods in Foreign Economic Activity which, in turn, is based on the Harmonized
System of Description and Coding of Goods expanded to ten digits as it is the case in the majority of
countries worldwide. The passage of this Law became an important benchmark in Ukraine'sadvancement towards further integration in world trade structures (WTO, EC) as its introduction
eliminates all controversies in the description and coding of goods in Ukraine and in WTO member-
states. Furthermore, the enactment of this Law harmonizes the legal and regulatory framework
governing the customs tariff regulation as all othe r statutes previously applied in this field were
repealed.WT/ACC/UKR/81/Rev.1
Page 3
2.1.3. Standardization and Certification
The Verkhovna Rada of Ukraine has passed the following laws:
− Law of Ukraine "On Conformity Assessment" No. 2406-III dated 17 May 2001;
− Law of Ukraine "On Accreditation of Conformity Assessment Bodies" No. 2407-III dated
17 May 2001; and
− Law of Ukraine "On Standardization" No.2408-III dated 17 May 2001.
The draft law "On the Responsibility of Suppliers for the Output and Sale of Low Quality and
Hazardous Products" is still before the Verkhovna Rada.
On 10 April 2001, Resolution No. 345 of the Cabinet of Ministers of Ukraine was issued
whereby Derzhstandart, in cooperation with other central executive authorities, is to draft 11 technical
regulations.  The draft resolution of the Cabinet of Ministers "On Establishment of the National
Accreditation Center" is expected to be issued shortly.
2.1.4. Registration Fees for Medicines
Cabinet of Ministers Resolution No. 241, of 22 February 1999 "On the Amendment of the
Procedure for the State Registration (Re-registrati on) of Medicine and the Fee Amount for the State
Registration (Re-registration) of the Medicine" establishes non-discriminatory registration fee rates
for domestic and imported products.
Order of the Ministry of Health "On the Approval of Maximum Tariffs for Specialized
Evaluation and Expertise of Materials for State Registration (Re-registration) By the State Scientific
and Expertise Center of Medicine of the Ministry of Health" No. 55, of 17 March 2000 establishes
non-discriminatory pre-registration expertise fee rates.
At present, the Ministry of Health of Ukrain e is drafting an official document which will
provide for a reduction of maximum fees collected for the registration or re-registration of medicines.
2.1.5. Sanitary and Phytosanitary Measures
The procedure of the state sanitary and hygienic expert examination and requirements of same
were approved by Order of the Ministry of Health of Ukraine No. 247 of 9 October 2000 On
Approval of Provisional Procedure of the State Sanitary and Hygienic Examination, as registered with
the Ministry of Justice on 10 January 2001 under No. 4/5195.
The state sanitary and hygienic examination involves a comprehensive analysis of the
conformance of its objects (including imported products) and related hazardous factors with
requirements of sanitary regulations and standards (in case when such regulations and standards are
not available – analysis of potential hazardous effects of examination objects on human health andjustification of health care criteria of safety, indicators of maximum admissible levels of hazardous
factors, content, concentration, etc).  As of 25 July 2001, over 15,000 sanitary norms apply in Ukraine
(state sanitary norms, rules, hygienic standards) setting medical requirements to the safety of human
living and working environments, including products.
The 2001 – 2003 action plan addressing priority issues of sanitary and phyto-sanitary control
of Ukraine, including same performed at the border, envisages the creation of a national informationcenter of sanitary and phyto-sanitary measures, as well as free-access server in the Internet containingWT/ACC/UKR/81/Rev.1
Page 4
data bases of Ukraine's national laws including standards, instructions or recommendations
concerning sanitary and phyto-sanitary controls.
At present, the Ministry of Health of Ukrain e is drafting an official document which will
provide for a reduction of maximum fees collected for medicines registration or re-registration.
2.1.6 Law on a Unified Border Fee
In order to simplify and streamline entry procedures at the state border, the Verkhovna Rada
of Ukraine approved, on 12 July 2001 the Law of Ukraine No. 2659-III "On Amendments to the Law
of Ukraine On Application of a Single Fee Collected at the Points of Crossing of the State Border of
Ukraine".
The general purpose of this Law is to simplify the procedure of clearance of vehicles at
checkpoints of the national border of Ukraine and setting unified rates of the general fee to be
collected at crossing Ukraine's state border.
The Law envisages channeling the full amount of a unified fee in the national budget of
Ukraine.
The Law identifies the vehicle type and size for purposes of calculating the single fee. The
law defines the fee rates for the performance of controls at the points of crossing of the state border of
Ukraine of the following types: sanitary, veterinary, phytosanitary, radiological and ecological.  It also
establishes the fee for the passage along motorways of Ukraine (for each kilometer of passage) and asurcharge for each kilometer of passage of automotive vehicles with excessive overall weight, axle
load or sizes.
The Law of Ukraine grants the Cabinet of Ministers the right to define a mechanism of
collecting the single fee at the border checkpoints.  This mechanism will involve the development of a
unified document determining specific types of controls that will apply to specific goods as defined
under the Ukrainian Classification of Goods in Foreign Economic Activity. Another document is alsoplanned to be introduced which will attest to the factual passage through respective types of controls
and the payment of the single fee. Different modes of payment ought to be envisaged including non-
cash and combined payments. The introduction of this procedure is expected to make it possible for
carriers to pay the single fee using both cash and non-cash modes which will minimize the amounts of
cash carried by drivers which, in turn, will lead to reducing the crime rate incidental to transitshipments.
In general, the implementation of this Law will:
− dramatically simplify the procedure of crossing  by vehicles of the state border of Ukraine;
− increase revenues to the national budget of Ukraine generated by secondary receipts
(taxation of companies providing maintenan ce and servicing of transit transport within
Ukraine, etc.); and
− help restore Ukraine's image of a reliable partner of European states, create additional
prerequisites for Ukrainian integration in European economic structures.
2.1.7. Antidumping CodeAt the end of 1998, a package of legislative acts popularly referred to as "the Antidumping
Code" was adopted dealing with the protection of national producers from unfair or high volume
imports. For details, see the corresponding section of WT/ACC/UKR/81.WT/ACC/UKR/81/Rev.1
Page 5
2.2. Export Restrictions
2.2.1. Export Duties
Ukraine currently applies export duties on the following products:
− on oil-seed crops; and
− on live cattle and raw hides.
It should be noted that Draft Laws of Ukraine On Cancellation of Export Duty on Sunflower
Seeds and On Cancellation of Export Duty on Live Cattle and Raw Hides have been submitted for
Verkhovna Rada's consideration.  On 21 June 2001 the Verkhovna Rada adopted the Law of Ukraine
"On Amendments to Certain Laws of Ukraine"  No. 2555, which reduced the export duty rate on
oilseeds from 23 per cent to 17 per cent.
2.3. Internal Measures Affecting Imports
2.3.1. Preferential Excise Duty Rates for Ukrainian Products
The Law of Ukraine No. 2127-III of 7 December 2000 amends the Law of Ukraine
No. 178/96 where under the following preferential excise duty rates apply:
− until 1 January 2002:
- sparkling wines, champagnes (code 2204 10) and carbonated wines (codes
2204.21.100, 2204.29.100)
− until 1 January 2004:
- dry natural grape vintage and ordinary wines (codes 2204.21.210 – 2204.21.290,
2204.29.210, 2204.29.210 – 2204.29.290);
- fortified natural grape vintage and ordinary wines (codes 2204.21.310 – 2204.21.590,
2204.29.310 – 2204.29.590);
- wine materials distributed to intermediary organizations and the public, as well as
wine materials produced at primary wine-making plants for business entities not
being producers of wine raw material (grapes) (code 2204.30);
- vermouths and other natural grape wines containing additives of plants and aromatic
extracts (code 2205);
- fruit and berries wines (codes 2206.00.930, 2206.00.990);
- cognacs, brandies matured for at least three years (code 2208.20).
− until 1 January 2005:
- Denatured ethylene alcohol (technological alcohol).
In compliance with the Law of Ukraine No. 216/96-VR of 24 May 1996 On Rates of Import
Duties and Excise Duties Applied to Individual Vehicles preferential rates of excise duties payable
from sales of automobiles, dual-purpose vehicles and motorcycles produced by Ukrainian producers
irrespective of ownership form remain in effect until 1 July 2007 (provided that their output is at least
1,000 vehicles/motorcycles per year).
Preferential rates of excise taxes continue to be applied to cigarettes without filtersWT/ACC/UKR/81/Rev.1
Page 6
2.3.2. Support for Agriculture
Every year Ukraine passes regulations granting subsidies to agricultural producers. The
subsidies are granted in the form of:
− Direct transfers from the budget; and
− Tax privileges, including write-offs of tax debts, and scaled taxation.  It is interesting that
the most recent measure of support was made after the new government took office in
December 2000.  In March, 2000, all tax and tax fine debts of agricultural producers were
written off (see Law "On Writing Off the Tax Debts of Tax Payers In Connection with the
Reform of Agricultural Sector" No. 1565-III, of 16 March 2000).
2.3.3 Privileges for Free Economic Zones
Since 1995 Ukraine has actively established many free economic zones.  At the present time
more than ten such zones are in existence (for example, see the Law "On Some Issues of Currency
Regulation and Taxation of Subjects of the Experimental Zone Sivash" No. 65/96, of23 February 1996).  The privileges in different zones are substantially similar.  As a rule, the
privileges apply to value-added tax, excise duty and certain other taxes, such as income tax and land
tax.  In most cases businesses must have their investment projects registered with the Cabinet of
Ministers in order to receive the privileges.  No discrimination exists between domestic and foreign
businesses.
2.3.4. Privileges for "AutoZAZ-Daewoo"In order to eliminate preferential treatment in auto-making industry, a draft law of Ukraine On
Amendments in Certain Legal Acts Concerning State Support to the Automobile-Building Industry ofUkraine was developed and passed on 15 November  2001.  The Law eliminates provisions concerning
local content of car production.
At the same time, a stage-by-stage Action Plan  to conform to European Union requirements
has been developed with the intention to elimin ate all existing inconsistencies of Ukraine's laws
governing car making with European norms.
2.3.5 Industrial Subsidies
In 1999 Ukraine introduced subsidies for:
− Shipbuilding industry;
− Mining industry.
For more details, see Law "On Arranging the Economic Experiment at Mining Enterprises of
Ukraine" No.  934-XIV, of 14 July 1999, and Law "On the Measures of Support for Shipbuilding
Enterprises in Ukraine" No. 1242-XIV, of 18 November 1999.
2.3.6. Currency ControlsThe Law of Ukraine On Removal of Discrimination in Taxation of Business Entities
Established with the Use of Assets and Resources of Domestic Origin sets a national treatment ofcurrency regulation and taxation for all business entities (including permanent representative office of
non-residents) established with participation of foreign investments irrespective of the form and time
of their contribution which also applies to business established without foreign investments.WT/ACC/UKR/81/Rev.1
Page 7
2.3.7. Government Procurement
The Law of Ukraine "On the Procurement of Goods, Works and Services for State Needs"
(No. 1490-III) was enacted on 22 Februa ry 2000.  The passage of this statute creates appropriate legal
framework for ensuring a single government procurement system compatible with universally
recognized rules of the global trade.  Procurement is based on the key principle of adherence to
competitive bidding procedures for effecting government procurement of goods, services and works.
3. TRIPS
In the beginning of 2001, the Verkhovna Rada of Ukraine enacted the following laws seeking
to harmonize domestic legislation with international requirements:
− The Criminal Code of Ukraine providing for criminal liability for IPR violations, as
provided under Section 5 of Part III of TRIPS Agreement.  The Code entered into effect
on 1 September 2001; and
− The Law of Ukraine On Amending Certai n Laws Concerning the Enhancement of
Liability for IPR violations whereunder currently effective Criminal Code, Criminal Code
of Procedure, Code of Administrative Offenses and Customs Code of Ukraine are
proposed to be amended which accords with  requirements of Section 5 of Part III of
TRIPS Agreement (criminal liability – imprisonment for up to two years – is established).
In June 2000, Law No. 1771-III On Protection of Rights to Inventions and Utility Models
(new revision) was passed setting measures of responsibility for violations of rights to inventions and
utility models.
On 27 April 2001, the President of Ukraine signed Decree No. 285/2001 On Measures of
Protection of Intellectual Property Rights also providing for the enhancement of liability for IPR
violations.
On 28 April 2001, the Cabinet of Ministers of Ukraine issued two Resolutions On the
Procedure of Issuance of Special Identification Codes for Optical Discs for Laser Reader Systems
No. 411) and On Approval of Rules of Registra tion and Movement Across the Customs Border of
Ukraine of Goods Containing Intellectual Property Objects No. 412.
On 11 July 2001, the Verkhovna Rada of Ukraine passed the Law of Ukraine On Amending
the Law of Ukraine On Copyrights and Related Rights which provides a final solution to a problem of
retroactive protection of rights of phonograms producers as required under TRIPS: subject toprotection are related rights irrespective of the time of their arising.  The Law also envisages the
performance of control of the use of copyrights and related rights objects, monitoring of observance
of national laws and international covenants in a respective field.  Hence, this Law grants protection
to subjects of copyright and related rights in Uk raine with due account for TRIPS requirements which
is one of the principal preconditions of Ukraine's membership in WTO.  The Law also provides forthe procedure of protection of copyrights and related rights, civil and legal remedies and security of
lawsuits in proceedings involving copyrights and related rights violations.
Three other laws applying in the intellectual property sphere, namely: On Ukraine's Accession
to WIPO's Agreement On Copyrights Approved  by Diplomatic Confer ence on 20 December 1996, On
Ukraine's Accession to WIPO's Agreement On Performers and Phonograms Approved by Diplomatic
Conference on 20 December 1996, On Ukraine's Accession to the International Convention On
Protection of Rights of Phonograms Performers, Producers and of Broadcasting Organizations were
enacted by the Verkhovna Rada on 20 September 2001.WT/ACC/UKR/81/Rev.1
Page 8
On 29 November 2001, the Verkhovna Rada adopted at its final reading Book IV of the Civil
Code, dealing with the protection of intellectual property rights.
The draft law "On the State Regulation of the Output, Export and Import of Discs for Laser
Readable Systems" No. 8278 is under consideration by the Verkhovna Rada.
4. TRADE IN SERVICES
4.1. Financial Services
4.1.1 Banking Services (except insurance)
A new Law of Ukraine On Banks and Bank ing of 7 December 2000 No. 2121-III sets
identical amounts of authorized funds for foreign equity banks and for domestic banks lifting at thesame time a prohibition on establishing foreign banks' branches in Ukraine.
4.1.2. Insurance ServicesAccording to the Law of Ukraine on Insurance, provision of insurance services is allowed
following the registration of a non-resident company registration as a legal entity and obtaining a
respective license from the Ministry of Finance of Ukraine.
Upon the enactment by the Verkhovna Rada of the Law of Ukraine on Amending the Law of
Ukraine on Insurance on 4 October 2001, the previously applied limitation of foreign equity to49 per cent of total equity has been abolished.
4.2. Professional servicesCurrently, there are no restrictions in Ukraine applying to professional services with
exceptions of lawyer's and auditing (nationality requirement for provision of these services).
At present, a justification of feasibility of maintaining the nationality requirement in legal
advice and representation services (relating to criminal law) is being developed.
4.3. Transport services
At present, access to Ukraine's transportation services market has been largely broadened.
There are no limitations on foreign equity stakes. Ukraine has not assumed commitments as regards
maritime transport.
4.4 Telecommunication servicesThe law Ukraine "On Specifics of Privatisation of Open Joint Stock Company
'UKRTETCOM'" No.1869-III, 13 July 2000 abolished the 49 per cent limitation on foreign ownership
in the telecommunication sector.
5. INTERNATIONAL AGREEMENTS
In recent years Ukraine has entered into bilateral trade and/or investment agreements with
many countries, including the Commonwealth of Indepe ndent States (CIS), the Baltic countries, the
United States and the European Union.WT/ACC/UKR/81/Rev.1
Page 9
It may be recalled that in 1993 and 1994 several multilateral agreements were made by CIS
countries, e.g. Agreement on Industrial Cooperation, Agreement on Free Trade Area and the
Agreement on the Establishment of an Economic Union.  Ukraine is a party to the Agreement on
Industrial Cooperation and the Agreement on Free Trade Area.  Concurrently with these multilateral
agreements, Ukraine has entered into bilateral free trade agreements with all CIS members, exceptTurkmenistan (see the list in Appendix 1).
Ukraine is also concluding an increasing number of trade and investment agreements with
many countries in Europe, Asia, Latin America, etc. (listed in Appendix 2).
Three trade and investment agreements are of special importance:
− Agreement between the United States of America and Ukraine on Trade Relations, of
6 May 1992;
− Treaty Between the United States of America and Ukraine Concerning the
Encouragement and Reciprocal Protection of Investment, of 4 March 1994; and
− Partnership and Co-operation Agreement between the European Communities and Their
Member States and Ukraine, of 15 June 1994.
With regard to standards, Derzhstandart reports that it has entered into reciprocal certification
or technical cooperation agreements with thirty-one countries.  For example, it has made such
agreements with all of the CIS members, except for Tajikistan. Outside the CIS area such agreements
have been made, for example, with France, Turkey and Israel.
To resolve antidumping issues concerning Ukrainian exports, the government of Ukraine has
entered into agreements with several countries.  Significant among them are agreements with the
European Coal and Steel Community and the United States.
Ukraine has also entered into many bilateral agreements concerning air, rail, road and sea
transport services with many countries, including several EU members.
Ukraine has entered into the following internat ional agreements in the area of intellectual
property protection:
− Bern Convention for the Protection of Literary and Artistic Works (Paris Act), 1971;
− Budapest Treaty on the International Recognition of the Deposit of Microorganisms for
the Purposes of Patent Procedure, 1977, as modified in 1980;
− Geneva Convention for the Protection of Producers of Phonograms Against Unauthorized
Duplication of Their Phonograms, 1971;
− International Agreement on the Protection of New Plant Varieties, 1961, as amended in
1972 and 1978;
− Madrid Agreement Concerning the International Registration of Marks (Stockholm Act),
1967, as amended in 1979;
− Nairobi Treaty on the Protection of the Olympic Symbol, 1981;
− Paris Convention for the Protection of Industrial Property (Stockholm Act), 1967;
− Patent Cooperation Treaty, 1970, as amended in 1979 and in 1984;
− WIPO's Agreement on Copyrights Approved by Diplomatic Conference on
20 December 1996;
− WIPO's Agreement on Performers and Phonogra ms Approved by Diplomatic Conference
on 20 December 1996; and
− International Convention on Protection of Rights of Phonograms Performers, Producers
and of Broadcasting Organizations.WT/ACC/UKR/81/Rev.1
Page 10
Appendix 1. The List of Trade and/or Investment Agreements of Ukraine with other CIS Countries
and the Baltic States
− Armenia - investment, 17 October 1994;
− Armenia - trade, 17 October 1994;
− Azerbaijan - investment, 24 March 1997;
− Azerbaijan - trade, 27 July 1995;
− Belarus - investment, 14 December 1995;
− Belarus - trade, 17 December 1992;
− Estonia - trade, 24 May 1995;
− Estonia - investment, 15 February 1995;
− Estonia - trade, 26 May 1992;
− Georgia - investment, 17 January 1995;
− Georgia - trade, 9 January 1995;
− Kazakhstan - investment, 22 February 1993;
− Kazakhstan - investment, 24 January 1994;
− Kazakhstan - investment, 17 September 1994;
− Kazakhstan - trade, 17 September 1994;
− Kyrgyz Republic - investment, 23 February 1993;
− Kyrgyz Republic - trade, 26 May 1995;
− Latvia - trade, 24 November 1995;
− Latvia - agricultural trade, 26 February 1998
− Latvia - investment, 24 July 1997;
− Latvia - trade, 4 August 1992;
− Lithuania - trade, 4 August 1993;
− Lithuania - investment, 8 February 1994;
− Moldova - investment, 29 August 1995;
− Moldova - trade, 29 August 1995;
− Russian Federation - investment, 27 November 1998.
− Russian Federation - trade, 24 June 1993;
− Turkmenistan - investment, 29 January 1998;
− Turkmenistan - trade, 5 November 1994;
− Uzbekistan - investment, 20 February 1993; and
− Uzbekistan - trade, 29 December 1994.WT/ACC/UKR/81/Rev.1
Page 11
Appendix 2. The List of Trade and/or Investment Ag reements of Ukraine with European, Asian, Latin
American and other countries
− Algeria - trade, 1 July 1993;
− Argentina - investment, 9 August 1995;
− Argentina - trade, 27 October 1995
− Australia – 17 March 1998;
− Austria - investment, 8 November 1996;
− Austria - trade, 31 August 1993;
− Bulgaria - investment, 8 December 1994;
− Bulgaria - trade, 20 November 1995;
− Bulgaria - trade, 5 October 1992;
− Canada - investment, 24 October 1994;
− Canada - trade, 31 March 1994;
− Czech Republic - investment, 17 March 1994;
− Czech Republic - trade, 17 March 1994;
− Chile - investment, 30 October 1995;
− Chile - trade, 3 May 1999;
− China - investment, 31 October 1992;
− China - trade, 8 August 1992;
− Croatia - investment, 15 December 1997;
− Cuba - investment, 20 May 1995;
− Cuba - trade, 20 December 1991;
− Cuba - trade, 20 June 1998;
− Denmark - investment, 23 October 1992;
− Egypt - investment, 22 December 1992;
− Egypt - trade, 22 December 1992;
− Finland - trade, 14 May 1992;
− Former Yugoslav Republic of Macedonia - investment, 2 March 1998;
− Former Yugoslav Republic of Macedonia - trade, 3 June 1997;
− France - investment, 3 May 1994;
− Germany - investment, 15 February 1993;
− Germany - trade, 25 October 1995;
− Greece - investment, 19 January 1994;
− Greece - investment, 1 September 1994;
− Guinea  - trade, 4 November 1994;
− Hungary - investment, 11 October 1994;
− India - trade, 27 March 1992;
− Indonesia - investment, 11 April 1996;
− Indonesia - trade, 11 April 1996;
− Iran - investment, 22 May 1996;
− Iran - trade, 26 April 1992;
− Israel - investment, 16 June 1994;
− Israel - trade, 11 July 1995;
− Israel - trade, 16 June 1994;
− Italy - investment, 2 May 1995;
− Korea, Popular Democratic Republic - trade, 15 June 1992;
− Korea, Republic - investment, 16 December 1996;
− Korea, Republic - trade, 30 November 1995;
− Lebanon - investment, 25 March 1996;
− Lebanon - trade, 25 March 1996;
− Libya - trade, 18 January 1995;WT/ACC/UKR/81/Rev.1
Page 12
− Mongolia - investment, 5 November 1992;
− Netherlands - investment, 14 July 1994;
− Norway - trade, 27 January 1998;
− Poland - investment, 12 January 1993;
− Poland - trade, 4 October 1991;
− Romania - trade, 28 July 1992;
− Slovakia - investment, 27 June 1994;
− Slovenia - investment, 30 March 1999;
− Slovenia - trade, 28 August 1996;
− Spain - investment, 26 February 1998;
− Sweden - investment, 15 August 1995;
− Switzerland - investment, 20 April 1995;
− Switzerland - trade, 20 July 1995;
− Tunisia - trade, 7 December 1993;
− Turkey - investment, 27 November 1996;
− Turkey - trade, 4 May 1992;
− Vietnam - investment, 8 June 1994;
− Vietnam - trade, 23 January 1992; and
− Yugoslavia - trade, 1 August 1995.WT/ACC/UKR/81/Rev.1
Page 13
Appendix 3. The List of Double Taxation Agreements of Ukraine with European, Asian,
Latin American and other countries
− Armenia – 14 May 1996;
− Austria – 16 October 1997;
− Azerbaijan – 30 July 1999
− Belgium – 20 May 1996;
− Belgium – 20 May 1996.
− Bulgaria – 20 November 1995;
− Belarus – 24 December 1993;
− Canada – 4 March 1996;
− China – 4 December 1995;
− China – 4 December 1995;
− Croatia – 10 September 1996;
− Czech Republic – 30 June 1997;
− Denmark – 5 March 1996;
− Egypt – 29 March 1997;
− Estonia – 10 May 1996;
− Finland – 14 October 1995;
− Former Yugoslav Republic of Macedonia – 2 March 1998;
− France – 30 January 1997;
− Georgia – 14 February 1997;
− Germany – 3 July 1995;
− Great Britain – 10 February 1993;
− Hungary  - 19 May 1995;
− Indonesia – 11 April 1996;
− Indonesia – 11 April 1996;
− Iran – 22 May 1996;
− Italy – 26 February 1997;
− Kazakhstan – 9 July 1996;
− Kyrgyz Republic – 16 October 1997;
− Latvia – 21 November 1995;
− Luxembourg – 6 September 1997;
− Malaysia – 31 July 1987 (the agreement was concluded by USSR);
− Moldova – 29 August 1995;
− Netherlands – 24 October 1995;
− Norway – 7 March 1996;
− Poland – 12 January 1993;
− Romania – 29 March 1996;
− Russian Federation – 8 February 1995;
− Slovakia – 23 January 1996;
− Sweden – 15 August 1995.
− Switzerland – 5 September 1986;
− Turkey – 27 November 1996;
− Turkmenistan – 29 January 1998;
− United States of America – 4 March 1994;
− Uzbekistan – 5 December 1996; and
− Vietnam – 8 April 1996.
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