1.

Except as otherwise provided in the Tariff Elimination Schedules of Parties included in Annex I-A to Chapter 1 of Title IV of the Agreement (hereinafter referred to as the ‘Schedules’), the following clarifications apply to the elimination of customs duties by Parties pursuant to Article 29 (Elimination of Customs Duties on Imports) of Title IV (Trade and Trade-related Matters) of the Agreement: (a) customs duties on goods originating in Ukraine or EU (hereinafter referred to as ‘originating goods’) provided for in the tariff lines in staging category ‘0’ in the Schedules shall be eliminated entirely and such goods shall be free of any customs duty on the date this Agreement enters into force; (b) customs duties on originating goods provided for in the tariff lines in staging category ‘1’ in the Schedules shall be removed in two equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (c) customs duties on originating goods provided for in the tariff lines in staging category ‘2’ in the Schedules shall be removed in three equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (d) customs duties on originating goods provided for in the tariff lines in staging category ‘3’ in the Schedules shall be removed in four equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (e) customs duties on originating goods provided for in the tariff lines in staging category ‘5’ in the Schedules shall be removed in six equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (f) customs duties on originating goods provided for in the tariff lines in staging category ‘7’ in the Schedules shall be removed in eight equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (g) customs duties on originating goods provided for in the tariff lines in staging category ‘10’ in the Schedules shall be removed in eleven equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be free of any customs duty; (h) customs duties on originating goods provided for in tariff lines marked with ‘20 % in 5 years’ in the Schedules shall be reduced by 20 % in six equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 20 %; (i) customs duties on originating goods provided for in tariff lines marked with ‘20 % in 10 years’ in the Schedules shall be reduced by 20 % in eleven equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 20 %; (j) customs duties on originating goods provided for in tariff lines marked with ‘30 % in 5 years’ in the Schedules shall be reduced by 30 % in six equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 30 %; (k) customs duties on originating goods provided for in tariff lines marked with ‘50 % in 5 years’ in the Schedules shall be reduced by 50 % in six equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 50 %; (l) customs duties on originating goods provided for in tariff lines marked with ‘50 % in 7 years’ in the Schedules shall be reduced by 50 % in eight equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 50 %; (m) customs duties on originating goods provided for in tariff lines marked with ‘50 % in 10 years’ in the Schedules shall be reduced by 50 % in eleven equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 50 %; (n) customs duties on originating goods provided for in tariff lines marked with ‘60 % in 5 years’ in the Schedules shall be reduced by 60 % in six equal stages beginning on the date this Agreement enters into force, and such goods shall thereafter be subject to a customs duty equivalent to the base rate reduced by 60 %; (o) customs duties on originating goods provided for in the tariff lines in staging category ‘Ad valorem free (Entry Price (1))’ in the Schedules, shall be eliminated on the date this Agreement enters into force; the liberalisation concerns the ad valorem duty only; the specific duty linked to the entry price system applicable for these originating goods shall be maintained.