REFORMING UKRAINE’S CUSTOMS SECTOR: PRIORITY AREAS OF CHANGE

Authors

DOI:

https://doi.org/10.32689/2523-4536/80-24

Keywords:

customs reform, public monitoring, digitalization, transparency, customs policy, State Customs Service, AEO, NCTS

Abstract

The article examines the key directions and priorities of reforming Ukraine’s customs system in the context of European integration and preparation for accession to the European Customs Union. The study highlights the strategic objectives of harmonizing Ukraine’s customs legislation and institutional framework with the European Union Customs Code, ensuring transparency, and strengthening cooperation between state authorities, business, and civil society. Particular attention is given to the introduction of the Authorized Economic Operator (AEO) institution, the implementation of the New Computerized Transit System (NCTS), and the development of digital customs technologies aimed at reducing human influence and corruption risks. The article also analyzes Ukraine’s steps toward aligning its customs administration with the EU Multi-Annual Strategic Plan for Electronic Customs (MASP-C) and the national digitalization strategy, which foresees the implementation of 17 integrated IT systems for customs operations. The author emphasizes the role of public initiatives, such as “For Honest and Transparent Customs,” which unite civil society organizations across Ukraine to monitor reforms, promote accountability, and ensure the protection of business and consumer interests in customs procedures. Furthermore, the study underlines the significance of Ukraine’s participation in the EU’s “Customs” program, cooperation with international partners such as EU4PFM and the Reform Support Team under the Ministry of Finance of Ukraine, and the preparation of a new Customs Code based on EU standards. The implementation of these reforms contributes to strengthening Ukraine’s institutional capacity, improving trade facilitation, and achieving compliance with European customs practices. The successful realization of these measures is expected to accelerate Ukraine’s integration into the EU’s customs space and foster sustainable economic growth through transparency, digital transformation, and effective governance.

References

Пипяк М.І., Кокарча Ю.А. Реформування митного законодавства України в умовах євроінтеграції. Нове українське право. 2022. № 6, т. 2. С. 104 – 109.

Пахолюк О.В., Дзюбинський А.В., Передрій О.І. Вплив війни та геополітичних факторів на зовнішню торгівлю. Financial and Credit Activity Problems of Theory and Practice. 2025. № 4(63). С. 485–497.

Dziubynskyi A., Poberezhna Z., Shehynskyi O., Pakholiuk O. Management of Transport and Logistics Systems: Problems Under Conditions of Military Operations // Proceedings of the International Conference on Business and Technology (ICBT2024). 2024. Vol. 1. P. 363–373.

Іванова Д., Тищенко В. Актуальність реформування діяльності митних органів України. Економіка та суспільство. 2023. № 48.

Горбата Л.П. Забезпечення відкритості та прозорості громадського контролю у сфері боротьби з корупцією. Інвестиції: практика та досвід. 2024. № 23. С. 192–197.

Українська митниця в горизонті – 2030. URL: https://surl.li/kvpnao (дата звернення: 10.10.2025).

Україна буде готова повноцінно стати частиною європейської митної інфраструктури. URL: https://surl.li/ocoouq (дата звернення: 10.10.2025).

Реформа митного законодавства: як відбуватиметься перехід на нові митні правила. URL: https://www.qdpro.com.ua/uk/news/reforma-mitnogo-zakonodavstva-yak-vidbuvatimetsya-perehid-na-novi-mitni-pravila (дата звернення: 10.10.2025).

Дзюбинський А.В. Митна політика як інструмент стимулювання експорту в умовах воєнного стану. Economic Forum. 2025. Т. 15, № 1. С. 83–92.

Плани та звіти роботи Державної митної служби України. URL: https://customs.gov.ua/plani-ta-zviti-roboti (дата звернення: 10.10.2025).

Pypiak, M. I., Kokarcha, Yu. A. (2022). Reformuvannia mytnoho zakonodavstva Ukrainy v umovakh yevrointehratsii [Reforming Ukraine’s customs legislation in the context of European integration]. Nove ukrainske pravo, no. 6(2), pp. 104–109.

Pakholiuk, O. V., Dziubynskyi, A. V., & Peredrii, O. I. (2025). Vplyv viiny ta heopolitychnykh faktoriv na zovnishniu torhivliu [The impact of war and geopolitical factors on foreign trade]. Financial and Credit Activity: Problems of Theory and Practice, no. 4(63), pp. 485–497.

Dziubynskyi, A., Poberezhna, Z., Shehynskyi, O., & Pakholiuk, O. (2024). Management of transport and logistics systems: Problems under conditions of military operations. In Proceedings of the International Conference on Business and Technology (ICBT2024), vol. 1, pp. 363–373.

Ivanova, D., & Tyshchenko, V. (2023). Aktualnist reformuvannia diialnosti mytnykh orhaniv Ukrainy [The relevance of reforming the activities of Ukraine’s customs authorities]. Ekonomika ta suspilstvo, no. 48.

Horbata, L. P. (2024). Zabezpechennia vidkrytosti ta prozorosti hromadskoho kontroliu u sferi borotby z koruptsiieiu [Ensuring openness and transparency of public control in the fight against corruption]. Investytsii: praktyka ta dosvid, no. 23, pp. 192–197.

Ukrainska mytnytsia v horyzonti – 2030 [Ukrainian customs in the horizon – 2030]. Available at: https://surl.li/kvpnao (accessed October 10, 2025).

Ukraina bude hotova povnotsinno staty chastynoiu yevropeiskoi mytnoi infrastruktury [Ukraine will be ready to fully become part of the European customs infrastructure]. Available at: https://surl.li/ocoouq (accessed October 10, 2025).

Reforma mytnoho zakonodavstva: yak vidbuvatymetsia perekhid na novi mytni pravyla [Customs law reform: How the transition to new customs rules will take place]. Available at: https://www.qdpro.com.ua/uk/news/reforma-mitnogo-zakonodavstva-yak-vidbuvatimetsya-perehid-na-novi-mitni-pravila (accessed October 10, 2025).

Dziubynskyi, A. V. (2025). Mytna polityka yak instrument stymuliuvannia eksportu v umovakh voiennoho stanu [Customs policy as a tool to stimulate exports under martial law]. Economic Forum, no. 15(1), pp. 83–92.

Plany ta zvity roboty Derzhavnoi mytnoi sluzhby Ukrainy [Plans and reports of the State Customs Service of Ukraine]. Available at: https://customs.gov.ua/plani-ta-zviti-roboti (accessed October 10, 2025).

Published

2025-11-24