Ukraine’s Parliament approves EU-aligned draft of the new Customs Code at first reading
The Verkhovna Rada of Ukraine has approved at first reading Draft Law No. 15450 — the new Customs Code of Ukraine. It establishes the legal framework for Ukraine’s transition to customs rules, terminology and safety standards aligned with those of the European Union, and represents a key step towards Ukraine’s accession to the EU Customs Union.
The draft new Customs Code is structured in line with EU customs legislation and comprises 781 articles. It is scheduled to enter into force on 1 December 2027, giving businesses and customs authorities time to adapt, while the transition to the new electronic systems will be completed in stages by the end of 2029.
Key innovations
EU terminology and approaches. The Code provides for the full transition to European Union customs terminology, the introduction of a system of authorisations and customs procedures, and the adoption of the EU approach to decision-making, customs declarations, customs debt, guarantees and duty exemptions.
Business continuity. Existing authorisations issued without a fixed term will remain valid, while time-limited authorisations will remain in force until their expiry.
“Right to be heard”. A new procedure will allow businesses to substantiate the declared customs value before customs authorities issue a formal decision, helping to reduce the number of disputes brought before the courts.
Full digitalisation. The Code establishes electronic data exchange between businesses and customs through a “single window”, with permits and other documents from relevant authorities submitted automatically. For businesses, this means less paperwork, fewer visits to customs offices and less room for subjective decision-making — and, consequently, lower corruption risks.
Transparent appeals procedure. A clear procedure will be established for appealing decisions, actions or omissions by customs authorities — first to a higher-level authority and, where necessary, to the courts — in line with Ukraine’s Law “On Administrative Procedure”.
Existing exemptions retained. The draft fully preserves current exemptions from import duty, including those supporting defence capabilities, the energy sector and the provision of humanitarian assistance.
Operational and investigative powers for customs. The Code provides customs authorities with operational and investigative powers — a practice already used in 25 EU Member States. These provisions will not enter into force at the same time as the Code itself.
What comes next
The draft law has been approved as a basis. All proposals submitted by Members of Parliament of Ukraine will be considered as the draft is prepared for its second reading.
The adoption of the new Customs Code will also mark the beginning of a major implementation phase. Alongside the development of secondary legislation, Ukraine will need to ensure that its customs IT systems are aligned with the new legal framework and EU requirements.
“The adoption of the new Customs Code at first reading is a major milestone on Ukraine’s path towards the EU Customs Union. But aligning legislation is only one part of this transformation. The next critical step is to ensure that Ukraine’s customs IT systems evolve in parallel, in line with EU requirements and timelines. This will allow the new rules to translate into practical digital processes for businesses and customs authorities, enabling secure data exchange, greater transparency and more efficient customs operations.EU4PFM remains ready to support Ukraine in this process and help ensure the timely and coordinated implementation of the new Customs Code,” said Jurgita Domeikiene, Team Leader of EU4PFM Components 1, 3 and 4.
The new Customs Code will help Ukrainian exporters adapt more quickly to the EU market, optimise logistics, enhance competitiveness and transform Ukrainian customs into a European-standard border service.
The draft of the new Customs Code was developed over a period of two years through an extensive professional dialogue. Fifteen expert teams, comprising specialists from the Ministry of Finance, the State Customs Service, the EU4PFM Programme, and the Ministry of Finance RST contributed to its preparation.