10th Meeting of the EU–Ukraine Customs Cooperation Subcommittee held in Brussels
The 10th meeting of the Customs Cooperation Subcommittee between Ukraine and the European Union took place in Brussels.
The Subcommittee provides a platform for Ukraine and the EU to review Ukraine’s progress in fulfilling its customs-related commitments and discuss further steps towards aligning Ukrainian customs legislation and practices with EU standards.
The key topics discussed included:
• Ukraine’s progress towards adopting the new Customs Code and preparations for its implementation;
• Development and implementation of IT solutions interoperable with EU customs systems;
• russian attacks on border infrastructure and the challenges of ensuring its safe and uninterrupted operation;
• Upcoming changes to EU customs legislation and preparations by Ukrainian Customs for the evolving EU customs framework.
Customs Code
The European Union has undertaken a major reform of its customs system, including work towards the adoption of a new EU Customs Code. At the same time, as part of its customs reform and EU integration commitments, Ukraine is developing its own new Customs Code.
The draft was prepared in alignment with EU customs legislation and following consultations with European experts, businesses and civil society. The European Commission assessed the draft’s compliance with EU customs legislation, and its recommendations were taken into account during subsequent revisions.
On 19 August 2026, the Verkhovna Rada adopted the draft new Customs Code of Ukraine (Draft Law No. 15450) at first reading. Preparations for the second reading are currently underway, including further discussions and revisions of its provisions.
The Code is expected to enter into force in December 2027, with its practical application scheduled to begin in July 2028. Once adopted, Ukraine will submit the new Customs Code to the EU for review and recommendations in light of the provisions of the forthcoming EU Customs Code.
Cooperation with international partners plays an important role in preparing and implementing customs reform. During the drafting of the new Customs Code, Ukraine worked closely with European Commission experts. Further consultations with European experts are planned for the next stage, alongside continued expert assistance from the RST MoF and EU4PFM Programme.
Digital Customs Environment
This year, the State Customs Service approved an updated Long-Term National Strategic Plan for Digital Development and Transformation, based on the EU’s Multi-Annual Strategic Plan for Electronic Customs (MASP-C). The plan sets out the further development of customs IT systems to support Ukraine’s integration into the EU digital customs environment.
In June 2026, Ukraine successfully transitioned to NCTS Phase 6. In parallel, the State Customs Service continues to develop user support services (Help Desk) and pilot the operation of its Contact Centre.
Another important step towards EU integration was taken in early October 2026, when the State Customs Service approved the technical requirements for three core IT systems. These national components are designed to process customs declarations and enable interaction with EU customs systems.
Meanwhile, the EU is already working on a new digital customs model, with the EU Customs Data Hub set to become one of its central elements.
Ukraine needs to closely follow the development of the EU Customs Data Hub, as it is a key component of the most extensive reform of the EU Customs Union since 1968 and will have a direct impact on Ukraine’s European integration.
Addressing Challenges During Wartime
Alongside its ongoing reforms, Ukrainian Customs continues to respond to the consequences of Russian attacks on border infrastructure. Key challenges include ensuring people’s safety, protecting infrastructure and goods, and maintaining stable logistics routes.
Ukraine has proposed joint solutions to its European partners, including relocating certain customs procedures and warehousing facilities to neighbouring countries and enabling the rapid evacuation of people to safe areas during attacks.
The attacks also affect international trade and the use of customs simplifications. In particular, companies holding Authorised Economic Operator (AEO) status have been affected.
It is therefore important for Ukraine and the EU to work together to identify solutions that would reduce the number of customs procedures carried out directly at the border.
Head of the State Customs Service Orest Mandziy emphasised in his remarks that safety remains an overriding priority in decision-making:
“We must address two critical challenges simultaneously: ensuring the safety of our citizens and maintaining stable border operations to support international trade. Today, this requires not only prompt action on the Ukrainian side but also close cooperation with our European partners.
We have already approached several neighbouring countries with specific proposals and have received our first positive responses. We will continue this work, jointly exploring new approaches to organising customs controls that will help minimise risks and ensure the uninterrupted operation of international logistics routes.”
Conclusions
The European Commission conducted a comprehensive review of Ukraine’s progress in customs reform.
In particular, the Ukrainian side updated its European partners on the ongoing assessment of customs officials, the results of anti-corruption efforts, the protection of intellectual property rights, efforts to combat smuggling and cross-border crime, and international information exchange in these areas.
Representatives of the European Anti-Fraud Office (OLAF) specifically acknowledged the progress made by Ukrainian Customs in its law enforcement activities.
“Despite all the challenges, Ukraine continues to make progress in implementing strategic reforms, from adopting the new Customs Code to developing digital systems. At the same time, considerable joint work still lies ahead.
The European customs environment is also evolving, and Ukraine should already be looking ahead to upcoming changes in the EU. This will allow Ukraine to incorporate new European approaches into its national legislation in a timely manner and ensure that future customs reforms in Ukraine and the EU remain aligned,” said Vytenis Ališauskas, EU4PFM Key International Customs Expert.
The EU side plans to submit the final report on the meeting to Ukraine in December 2026, following a review of the materials provided, the issues raised and the proposals for joint solutions.