Customs cooperation is the most dynamically developing area in relations between Ukraine and the EU.
According to the EC reports on Ukraine within the framework of the Enlargement Package, for the third year in a row, Ukraine receives a score of 4 “good readiness” in terms of the state of approximation to the EU customs law and a score of 3 “good progress” in terms of the speed of implementation of reforms in the customs sector. Among the countries of the Enlargement Package 2025, this is one of the best indicators.
Such progress was achieved against the backdrop of the armed aggression of Russia, with the support of Belarus, against Ukraine on February 24, 2022, which had extremely negative consequences for the customs sector of Ukraine, the European continent and the world. Half of the checkpoints were closed (including all checkpoints on the border with Russia and Belarus), all airports were closed, seaports were blocked, the aggressors violated the customs border of Ukraine, temporarily seized part of the customs territory of Ukraine and began to open Russian customs offices there, etc. Despite this, the European Commission’s enlargement report for 2025 states that the State Customs Service has largely retained its operational and administrative potential. The process of European integration continued.
To become a member of the EU, Ukraine must implement EU acts in the customs sector into its national legal framework. Work on this began within the framework of the Association Agreement and the tasks defined by Annex XV “Approximation of Customs Legislation” to the Association Agreement, updated on October 25, 2022. In order to implement this Annex:
protection of intellectual property rights when crossing the border has been brought into line with EU norms by adopting the Law of Ukraine “On Amendments to the Customs Code of Ukraine Regarding the Protection of Intellectual Property Rights When Moving Goods Across the Customs Border of Ukraine” (No. 202-IX of September 17, 2019).
on October 1, 2023 Ukraine acceded to the Convention on the Simplification of Formalities in Trade in Goods of May 20, 1987 and the Convention on a Common Transit Procedure of May 20, 1987, as amended. Connection to the NCTS (New Computerised Transit System) system is the most significant achievement on the path to European integration. On June 22, 2026 Ukraine officially switched to the application of the updated New Computerised Transit System — NCTS Phase 6. This step brought Ukrainian customs procedures closer to European Union standards and allowed combining the transit declaration with safety and security data.
During 2024-2025, the Verkhovna Rada of Ukraine approved a number of laws (No. 3926 of August 22, 2024, No. 4473 of April 6, 2025, No. 4578 of August 21, 2025), which amended the Customs Code of Ukraine in terms of approximating its provisions to the norms of the EU Customs Code.
On June 25, 2024, negotiations on accession to the EU officially began, which put forward a requirement for full compliance of Ukraine's customs legislation with EU law. On May 27, 2026, the Cabinet of Ministers approved the draft of the new Customs Code of Ukraine. In connection with the formation of a new government, the government re-approved the draft of the new Customs Code on July 27, 2026 and sent it for consideration by the Verkhovna Rada of Ukraine (draft law No. 15450). The Verkhovna Rada of Ukraine must adopt the new Customs Code by the end of the year, and it must enter into force and become operational by December 1, 2027.
On September 5, 2022, the Agreement between Ukraine and the European Union on Ukraine's participation in "Customs", the Union Program for Cooperation in the Field of Customs and the Agreement between Ukraine and the European Union on Ukraine's participation in the European Union Program for Cooperation in the Field of Taxation "Fiscalis" were signed on the margins of the Ukraine-EU Association Council. All Member States and candidates for EU membership participate in the aforementioned Programs. The purpose of the Programs is to strengthen cooperation and the potential of customs and tax authorities of the participating countries.
The introduction of advance customs information exchange is being actively discussed with the EU - an effective tool for combating customs fraud.
In 2026, the Authorized Economic Operator (AEO) program in Ukraine was further developed. As of August 5, 2026, there were already 136 AEOs in Ukraine, of which 7 were AEO-S (for security and reliability). It is the presence of AEO-S that is taken into account for the purpose of mutual recognition of AEOs, which Ukraine and the EU are aiming for. The Roadmap for mutual recognition of AEOs has been agreed between Ukraine and the EU, compliance with legislation is being worked out, and IT aspects of mutual recognition of AEOs are being analyzed - that is, Ukraine-EU consultations on mutual recognition of AEOs have begun.
From January 1,2019, the provisions of the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (PEM Convention) have been applied in bilateral trade between Ukraine and the EU. On December 7, 2023, during the 15th meeting of the PEM Joint Committee, representatives of Ukraine took part in the approval of amendments to the PEM Convention, which entered into force on January 1, 2025. Work is underway to transfer free trade agreements concluded by Ukraine to the updated PEM preferential rules of origin.
On January 1, 2024, the Law on the criminalization of commodity smuggling entered into force.
The Association Agreement provides for the use of Customs Blueprints. Standard 12 “Investigation and Law Enforcement Activities” of the Customs Blueprints directly provides for the adoption of measures to ensure the law enforcement and investigative functions of customs authorities. The National Revenue Strategy (adopted by the Government on December 27, 2023) contains provisions on granting customs authorities the right to carry out intelligence and conduct pre-trial investigations in cases of smuggling of goods during 2024-2027. In addition, the National Revenue Strategy is a roadmap for reforming the tax and customs system, as well as improving tax and customs administration procedures. The NRS provides for a comprehensive customs reform:
Implementation of the Anti-Corruption Program of the State Customs Service and introduction of certification of customs officers, use of body-worn video cameras for video recording of physical control of goods and communication with citizens at the border.
It is planned to establish cooperation with the business sector. An operational step will be the development of a business support service (Help Desk), which will quickly respond to business requests. This will help to assess and maintain a balance between control and simplification of customs procedures. Further development and widespread application of the simplification program for business, including the Authorized Economic Operator (AEO) and the NCTS system (Common Transit System), is expected.
Strengthening international cooperation, which involves the exchange of customs information between countries and joint control at checkpoints.
Institutional development. It includes raising customs officers' salaries to market levels, introducing a performance measurement system (KPI), as well as improving personnel management through contracts, rotation, and personal responsibility.
Development of IT and technical equipment - implementation of new IT solutions compatible with the EU, updating the customs clearance system, risk management, as well as equipping checkpoints with modern technical means, such as scanners, scales and video surveillance systems, etc.
The Long-Term National Strategic Plan for Digital Development, Digital Transformation and Digitalization of the State Customs Service was approved, which established a list of measures that Ukraine must implement to harmonize customs processes with European standards. Particular attention was paid to fulfilling all requirements for future integrations with EU systems. The Multi-annual Strategic Plan for Electronic Customs of the EU (MASP-C) was taken as a basis. The National Plan should become a guiding document on the implementation and development of customs information systems in the coming years. The Ministry of Finance of Ukraine approved the updated Strategic Plan for Digital Development of the State Customs Service until 2030 (Order No. 406 dated 27.07.2026).
In April 2025, the screening process for the approximation of Ukraine's customs legislation to the EU customs legislation was successfully completed. EU representatives gave Ukraine a positive assessment.
The Resolution of the Cabinet of Ministers of Ukraine No. 438 dated 01.04.2026 approved the National Program for the Adaptation of Ukrainian Legislation to the Law of the European Union (EU acquis), which contains a detailed roadmap for Chapter 29 "Customs Union".
On April 10, 2026, following the results of a competition with the participation of foreign partners, the Head of the State Customs Service - former NABU employee Mr. Orest Mandziy - was elected and appointed for a term of office of 5 years.
Draft Law No. 12360 of December 25, 2024 provides for the establishment of key performance indicators (KPIs) for the customs service in accordance with the recommendations of the World Customs Organization (WCO) to introduce an assessment of the efficiency and effectiveness of customs authorities in order to increase the transparency and accountability of customs authorities, optimize the processes of making management decisions, and eliminate shortcomings in activities. As of May 2026, the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy recommended that the Verkhovna Rada adopt Draft Law No. 12360 on Amendments to the Customs Code of Ukraine regarding KPIs of customs authorities in the second reading and as a whole. Representatives of Ukraine take an active part in the work of the WCO. This is the only intergovernmental international organization in the world that aims to develop international customs cooperation and create international customs standards. In the framework of the WCO, Ukraine’s customs cooperation with key partners – the EU and its member states, the USA, Canada, the UK, Australia, New Zealand, Japan, etc. is developing.
Article 80d of the Association Agreement stipulates that the Parties “shall exchange information and/or initiate consultations with a view to developing, where possible, common positions in international customs organizations, such as the WTO, the WCO…”. The State Customs Service closely cooperates with the EC DG TAXUD and other EU countries in key committees of the World Customs Organization: Law Enforcement, Permanent Technical, Institutional Capacity, Harmonized System, etc.
Topics on which Ukraine is working in the WCO include: the role of customs in situations of instability and conflict; resilience of customs in emergency situations; exchange of advance customs information; digitalization of certificates of origin, etc. Recent initiatives of the Ukrainian delegation included updating the Action Plan on the role of customs in situations of instability and conflict, creating a Collection of Best Practices and Recommendations of the WCO on this topic, and conducting a study on the negative impact of armed conflicts on trade and the customs system.
The State Customs Service cooperates with the WCO within the framework of the Anti-Corruption and Integrity Promotion Program (A-CIP), which is funded by Norway. This initiative helps to implement international standards, increase transparency and improve internal anti-corruption mechanisms of the Ukrainian customs.
The State Customs Service officially joined the A-CIP program in May 2024. The A-CIP program aims to introduce effective anti-corruption mechanisms, increase transparency and strengthen a culture of integrity in customs administrations around the world. Over the years of cooperation, Ukraine has already conducted two rounds of the Integrity Perception Survey (CIPS) in customs authorities, organized a number of trainings on corruption prevention, and adapted practical WMO tools for ethical risk management.
Useful links:
Association Agreement between Ukraine, of the one part, and the European Union, the European Atomic Energy Community and their Member States, of the other part: https://www.kmu.gov.ua/diyalnist/yevropejska-integraciya/ugoda-pro-asociacyu
State Customs Service of Ukraine: http://www.customs.gov.ua/
European Commission Directorate-General for Taxation and Customs Union (DG TAXUD): https://ec.europa.eu/taxation_customs/home_en
World Customs Organization: http://www.wcoomd.org/
Information on the conditions for importing goods originating in Ukraine (and other countries) into the EU: https://trade.ec.europa.eu/tradehelp/