Transition to EU Terminology and Authorization System: Government Approved the Draft of the New Customs Code
The Cabinet of Ministers approved the draft of the new Customs Code of Ukraine. This draft is an important element of implementing Section 29 "Customs Union" of the negotiation process for Ukraine's accession to the European Union, the Ministry of Finance reported.
"The draft of the new Customs Code introduces customs rules and standards unified with the EU and will contribute to transforming the Ukrainian customs into a security border of European standards. Most provisions of the new Customs Code will be clear both for business and customs officers. This was facilitated by the long-term formation of the currently effective regulatory framework according to EU standards, as well as the practical implementation of European rules and procedures," said the Minister of Finance of Ukraine, Serhii Marchenko.
Stages of Creating the Draft of the New Customs Code
The draft was prepared over two years in a broad professional dialogue. The bill takes into account the results of the assessment conducted by the European Commission, as well as business proposals.
Fifteen expert teams worked on the text of the document, including specialists from the Ministry of Finance, the State Customs Service, the Reform Project Office at the Ministry of Finance, and the EU Program supporting public financial management in Ukraine (EU4PFM).
Important stages included interaction with Ukrainian business and the European side. After sending the document to the European Commission for assessment of compliance with EU customs legislation, 14 working meetings were held with European experts.
From October 2025 to March 2026, a working group created by the Government's order, consisting of 15 representatives of the largest business associations and unions who have been working for the last three years to improve the business climate and protect business rights in Ukraine, held over 60 consultations. A significant part of the participants' proposals was taken into account.
Structure of the Draft of the New Customs Code
Structurally, the draft is built according to the logic of European customs legislation. Sections I–IX correspond to the structure of the EU Customs Code at the level of sections and chapters. Sections X–XI implement provisions of certain EU regulations. Sections XII–XV cover national-level provisions, and Sections XVI–XVII contain transitional provisions necessary for the system's functioning until Ukraine's accession to the EU. Overall, the draft of the new Customs Code currently consists of 781 articles.
The main innovations and changes (compared to current legislation) include a full transition to EU customs terminology, introduction of an authorization system, customs procedures, provision of a European approach to decision-making, declaration, customs debt, guarantees, exemptions from duty payment, and more.
To ensure continuity of business processes, the new Customs Code, in particular, provides that indefinite authorizations remain valid, and fixed-term authorizations are valid until the expiration of their term or the completion of the relevant operations.
The Ministry of Finance noted that these steps will help Ukrainian businesses engaged in foreign economic activity to adapt in advance to the new rules, optimize their logistics and production processes, and increase their competitiveness.
The next step is submitting the bill for consideration by the Verkhovna Rada.
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