Import licenses are required for all foreign trade activities in Ukraine. Ukraine has signed trade agreements with the United States, Russia, Iran, Turkmenistan, the United Arab Emirates, and several other former Soviet republics. As of 2002, tariffs on imports range from 0% to 20%, with the tariff on automobiles being the highest. Preferential tariffs are given to developing countries and privileged tariffs are given to countries that have trade agreements with Ukraine. Other duties include a 20% value-added tax (VAT) and excise taxes (up to 300%). In 2000, the number of categories of goods eligible for excise tax was reduced from 20 to five: alcohol, automobiles, jewelry, oil products, and tobacco.