Government approves draft new Customs Code of Ukraine

On April 27, the Cabinet of Ministers of Ukraine approved the draft new Customs Code of Ukraine. The draft is a key element in implementing Chapter 29 “Customs Union” of Ukraine’s accession negotiations with the European Union.

“The draft new Customs Code introduces customs rules and standards aligned with those of the EU and will contribute to transforming the Ukrainian Customs Service into a European-style security-oriented border authority. Most provisions of the new Customs Code will be understandable to both businesses and customs officers. This has been made possible by the gradual development of Ukraine’s regulatory framework in line with EU standards, as well as the practical implementation of European customs rules and procedures,” said Minister of Finance of Ukraine Sergii Marchenko.

Development of the Draft New Customs Code

It is important to emphasize that the draft was prepared over a two-year period through broad professional dialogue. The legislation incorporates the findings of the European Commission’s assessment as well as proposals submitted by the business community.

The document was developed by 15 expert teams comprising specialists from the Ministry of Finance of Ukraine, the State Customs Service of Ukraine, the Reform Support Team at the Ministry of Finance, and the EU Public Finance Management Support Programme for Ukraine (EU4PFM).

Engagement with Ukrainian businesses and European counterparts was an essential part of the drafting process. Following the submission of the document to the European Commission for an assessment of its compliance with EU customs legislation, 14 working meetings were held with European experts.

Between October 2025 and March 2026, a working group established under a Government mandate and comprising 15 representatives of Ukraine’s largest business associations and organizations conducted more than 60 consultations. These organizations have been actively working over the past three years to improve the business climate and protect business rights in Ukraine. A significant share of their proposals was incorporated into the final draft.

Structure of the Draft New Customs Code

The draft is structured in accordance with the logic and architecture of EU customs legislation.

Sections I-IX correspond to the structure of the Union Customs Code at both section and chapter levels. Sections X–XI implement provisions of specific EU regulations. Sections XII-XV cover national-level provisions, while Sections XVI-XVII contain transitional measures necessary for the functioning of the customs system until Ukraine’s accession to the European Union.

In total, the draft new Customs Code currently consists of 781 articles.

Key Changes and Innovations

Compared to the current legislation, the draft introduces a comprehensive transition to EU customs terminology, establishes an authorization-based system, modernizes customs procedures, and implements European approaches to decision-making, customs declarations, customs debt, guarantees, duty reliefs, and other customs-related matters.

To ensure continuity of business operations, the new Customs Code provides that existing unlimited authorizations will remain valid, while fixed-term authorizations will remain effective until their expiration date or the completion of the relevant operations.

These measures will enable Ukrainian businesses engaged in international trade to adapt to the new regulatory framework in advance, optimize their logistics and production processes, and strengthen their competitiveness.

The next stage is the submission of the draft law to the Verkhovna Rada of Ukraine for consideration.