European Integration: Ukraine aims to adopt a new Customs Code based on the EU Customs Code by 2026
The Steering Committee for the development of Ukraine’s new Customs Code has approved the preparation and adoption schedule for the document.
“We plan to finalize the draft of the new Customs Code of Ukraine, based on the EU Customs Code, by the end of April and expect its final approval by the Verkhovna Rada in January 2026,” outlined Yuriy Draganchuk, Deputy Minister of Finance, during a meeting of the Steering Committee for the development of Ukraine’s new Customs Code.
The development of Ukraine’s new Customs Code, modeled after the EU Customs Code, is a key recommendation for Ukraine in the EU Enlargement Report, published last autumn. The progress achieved by September 1st will be included in the 2025 report and will influence the current assessment of Ukraine’s readiness to join the EU.
“The Customs Code is the foundation of the Customs Union, and without appropriate customs legislation, EU accession is impossible. Therefore, the preparation of the new Customs Code is currently a priority for the State Customs Service. We are doing everything possible to finalize the first version of the Code as quickly as possible and expect to begin public discussions in early May,” stated Vladyslav Suvorov, Deputy Head of the State Customs Service.
As Tomasz Michalak, a representative of DG TAXUD, emphasized, “We expect the full alignment of Ukraine’s customs legislation with the EU’s, as the EU Customs Code will be directly applicable the day after Ukraine joins”. He confirmed DG TAXUD’s continued readiness to provide technical consultations to the Ukrainian side, including on terminology, to review the drafted documents, and to update Ukraine on current changes to the EU Customs Code.
Vytenis Alisauskas, EU4PFM Key International Expert in customs area, highlighted the progress in developing the new Customs Code and emphasized the next three key stages expected from the Ukrainian side: readiness of the text for translation, submission of the document to the Verkhovna Rada, and the anticipated date of parliamentary adoption.
“We plan to complete the preparation of the text in April and begin translation in May, which will be submitted for DG TAXUD expert review in June. We aim to submit the document to Parliament by August 31. In October, we will request members of Parliament to adopt it as a basis, after which preparation for the second reading will begin, so that by January 2026, the new Customs Code will be ready for final approval as law. Following that, we will await the EU’s assessment of the newly adopted law. In the meantime, we will work on subordinate legislation. Our goal is for Ukraine to have fully operational customs legislation aligned with the EU by 2027. We are ready for such an ambitious approach,” said Oleksandr Moskalenko, Director of the Customs Policy Department at the Ministry of Finance.
This timeline was approved by the decision of the Steering Committee for the preparation of the new Customs Code of Ukraine based on the EU Customs Code.
To recall, the development started in March 2024 and aims to meet the requirements for Ukraine as an EU candidate country. Fifteen working groups have been established, including representatives from the Ministry of Finance, State Customs Service, EU4PFM, and the RST of the Ministry of Finance.
