How can Ukraine develop and implement all the customs IT systems necessary for EU accession by 2030? Practical aspects that will determine the outcome

Customs IT Systems – A Key to Successful Customs Reform and EU Accession

Customs IT systems are one of the key aspects of successful customs reform, the nearest tangible result of which should be a positive assessment from the European Commission regarding Ukraine’s readiness to join the EU in the customs domain.

For several years, there were many discussions about what the list of these IT systems should be and what they should look like in Ukraine. But today, all general conversations, wish lists, and political debates — where the main question was “where should we go?” — are behind us. The process is now moving into a very practical phase, where the key question becomes “how do we move forward?” The details matter — carefully calculated decisions are the precondition for achieving the required standards and securing EU accession.

List of Systems

An important milestone came in February 2024, when the Ministry of Finance approved the Long-Term National Strategic Plan for Digital Development, Digital Transformation and Digitalization of the State Customs Service (hereinafter – the Plan). This Plan serves as the key document guiding the development of Ukraine’s customs IT systems and is positively aligned with a service-oriented architecture (SOA).

Crucially, the Plan is based on the MASP-C (Multi-Annual Strategic Plan for Electronic Customs) — the very document on which EU member states build and upgrade their customs IT systems. This is an important step in setting the right direction. However, two points must be taken into account:

1. MASP-C is for EU Member States: They already have a number of national systems that support the MASP-C-defined ones. Ukraine, as a candidate country, must also build the necessary national layer to ensure interoperability with EU systems.

2. MASP-C is a “living plan”: It is regularly updated. Ukraine must closely monitor these updates and adjust its development plan accordingly, especially with 2030 set as the reference year for potential EU accession.

Time, People, and Finance

To successfully implement the Plan, it must cover not only the list of systems but also the resource triad: time, people, and financing.

• Time: Planning must be realistic. While there is a strong desire to move quickly, implementation timelines must be achievable, with project deadlines strictly monitored once approved.

• People:

  • Careful selection of developers and contractors is critical.

  • Involvement of process owners from the State Customs Service is essential.

  • Clear project governance structure, regular monitoring, and reporting must be in place.

  • Best EU practice: IT development is typically outsourced to external vendors, but customs experts must remain involved to ensure that systems correctly reflect business processes.

  • Each IT system should have a clearly defined owner within the customs organization, accountable for development and implementation.

• Control:
  Oversight must come from the top leadership of the customs service, not just the CIO. If the system doesn’t work, customs operations as defined by law will not function — so the stakes are high. Oversight can be provided by a Supervisory Board with representatives from the MoF and Customs.

• Finance:
  Funding needs must be clear and secured upfront. Any delay in financing could halt implementation and jeopardize Ukraine’s timeline for meeting EU standards.

Key Systems to Prioritize

Based on EU experience, the following systems should be considered top priority:

1. NCTS (UCC New Computerised Transit System) – Already implemented in Ukraine (Phase 5). The next step is preparing for a timely transition to NCTS Phase 6 (target: 2026).

2. Automated Export System (AES) – Supports export operations under the UCC.

3. National Import System (NIS) – A critical system that ties together tariff classification, quota management, payment processing, guarantees, etc.

Other important systems include:

• EORI (Economic Operators Registration and Identification)

• ICS2 (Import Control System 2) – for ENS (Entry Summary Declarations)

• Integrated Tariff System (similar to TARIC) either standalone or embedded into the customs clearance system.

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European Future Starts Now

Ukraine should already begin participating in the European Commission’s Electronic Customs Coordination Group meetings to gain hands-on experience with EU processes. Preparations should also be made to engage with the EU’s many customs expert groups in the future.

EU4PFM’s Role

The EU4PFM Programme remains ready to support Ukraine with:

• IT system development,

• consulting,

• expert reviews,

• training, and

• capacity building for customs officers.

For donors, including the EU, it is crucial that assistance is results-oriented. Funding must go toward systems that meet EU requirements, and these systems must be successfully implemented. Therefore, donor assistance always includes monitoring and evaluation of progress, including the development and deployment of IT systems.

Conclusion

Our common goal is preparing Ukraine for EU membership. The path chosen must be as precise as possible, with clearly defined steps and milestones to guarantee success.

Vytianis Alisauskas
International Customs Expert
EU4PFM – EU Public Finance Management Support Programme