Embassy of Ukraine in the Republic of Lithuania

Kyiv 16:50

Association Agreement Ukraine-EU (DCFTA) text

Association Agreement Ukraine-EU (DCFTA) text  



Rates of importable duties of the EU

Since the introduction of the APTR the rates of importable duties of the EU are set at level which should act in the first year after the establishment of a free trade area between Ukraine and the EU.

The negotiations between Ukraine and the EU completed in 2011. The fees cancellation graphics were fixed in accordance with the EU customs tariff based on the Harmonized Commodity Description and Coding System (hereinafter - HS) version of 2007. From January 1, 2012 the EU enacted the Customs Tariff built on the 2012 HS version. Because of that, the differences may occur between the codes of the fees cancellation graphics and the EU current customs tariff codes.

Tariff quotas and import licensing system

The introduction of quotas of bilateral trade between Ukraine and the EU means that Ukrainian manufacturers are able to deliver certain amount of importable goods without import duties. It is not a restriction of imports but it means that the importation of these goods over a certain amount will be the subject to common import regime and will be taxed under the same conditions that apply to Ukraine today.

The application of rules of tariff quotas is governed by the provisions of the Article 3 "Access under the tariff quotas" of the Regulations of the European Parliament and of the Council concerning the reduction or abolition of customs duties on goods originating in Ukraine.

The appliance of the EU tariff quotas will be implemented in accordance with the Articles 308a, 308b and 308c of Regulations (EEC) № 2454/93 that establish the rules for the implementation of the Community Customs Code and the Article 184 of the Regulations (EU) № 1308/2013.

The principle of the appliance of tariff quotas

"First come - first served"

The appliance of tariff quotas defined in the Annex II of the EU Regulations will be carried out by the Directorate General for Taxation of the European Commission on the basis of the principle "first come - first served" regardless the place of importation of goods to the EU. The terms of use governing the appliance of these tariff quotas are in the Articles 308a, 308b and 308s Regulations 2454/93.

The information on current balances of tariff quotas are managed on the principle "first come - first served" is available on-line at the appropriate portal of Export Support Service:



The database for tariff quotas on the website EUROPA reflects a balance for each tariff quotas which are used in the current year as well as the last year.

The site also contains some other important information, including the date of exhaustion of specific tariff quota. This information is constantly changing as a result of daily operations. The information on the website EUROPA is adjusted in the evening of each day and therefore is relevant at this point. It is on the website of the same evening to the next day.

Tariff quotas set out in the Annex III of the EU Regulations are within the jurisdiction of the General Directorate of the European Commission responsible for agriculture and rural development and will apply through the import licenses system. The different regulations of the Council and the Commission include specific provisions for the management of tariff quotas (Article 184 of the EU Regulations 1308/2013).

Rules of origin

The basis for applying the trade preferences to goods should be a certificate of origin EUR.1. However, rules of origin act in accordance with EC Regulations №2454/93, which entered into force the implementing provisions of EU Customs Code (Council Regulations 2913/92). The rules of origin of the Association Agreement will act since the beginning of the application of the trade provisions of this Agreement.

The certificates of origin EUR.1 shall be issued by the CCI of Ukraine and its regional offices during the action of preferential treatment.

In the period of APTR the EU leaves the possibility to use the conditions of export under the regime of GSP that operates today for Ukraine and for the use of which is necessary to obtain a certificate form A that the CCI of Ukraine issues. Thus, Ukrainian exporters retain the right to decide what regime to export to the EU: APTR or GSP.


April 23 - November 1, 2014 the Autonomous preferential trade regime of the EU for Ukrainian goods is in force

On April 22, 2014 the Official Journal of the European Union published the Regulation (EU) No 374/2014 of the European Parliament and of the Council of 16 April 2014 “On the reduction or elimination of customs duties on goods originating in Ukraine” (hereinafter - Regulation (EC ) № 374 /2014), which introduces from April 23, 2014 the Autonomous preferential trade regime for Ukrainian goods to be exported to the EU (hereinafter – APTR).

The arrangements on the liberalization of the Ukrainian goods access to the EU market under the Association Agreement, including the schedule of the EU elimination of the customs duties and the agreed tariff quotas were taken as the basis of the introduced APTR. Despite the fact that the APTR will be valid for only 6 months (until November 1, 2014) the tariff quotas will remain the same as determined by the provisions of the Association Agreement.

For more information please consult the web site of the Ministry of Economic Development and Trade of Ukraine