Ukraine is approaching one of the key stages in the reform of the customs system – the new Customs Code is planned to be put into effect as early as December 1, 2027. The relevant decision was approved during a meeting of the Steering Committee with the participation of representatives of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine, the European Commission (DG TAXUD), the EU Delegation to Ukraine and international experts.
More than 100 specialists, as well as representatives of the business community, who held more than 60 working group meetings, participated in the development of the document. Currently, the project is in the final stage – it is being prepared for approval by the Cabinet of Ministers with subsequent submission to the Verkhovna Rada of Ukraine.
Deputy Minister of Finance Yuriy Draganchuk emphasized that the new code is not only technical harmonization with EU standards, but also a strategic step towards full-fledged European integration:
“The European Union begins with customs, and we have already actually completed the main part of the work. Ahead is the politically important stage of consideration in parliament.”
Head of the customs service Orest Mandziy emphasized that the document combines the norms of the EU Customs Code with national characteristics, in particular in the field of combating smuggling. According to him, this creates a foundation for Ukraine’s integration into the single customs space of Europe.
At the same time, Deputy Head of the State Customs Service Serhiy Zvyagintsev drew attention to the scale of further work: after the adoption of the code, it is necessary to develop a significant array of by-laws and IT solutions that will ensure its practical implementation.
It is expected that the Verkhovna Rada of Ukraine will consider the document in two readings by September 1, 2026. After that, preparations for implementation will begin, including updating related legislation, in particular the Tax Code.
EU representatives emphasize that customs reform is one of the key conditions for Ukraine’s accession to the European Union. The new code should not only simplify procedures and increase transparency, but also integrate the Ukrainian customs system into the European economic architecture.
Thus, the adoption of the new Customs Code will not just be a legal reform, but an important signal to business, investors, and international partners about the irreversibility of Ukraine’s European course.