A Draft Customs Code Was Registered in the Verkhovna Rada: What It Includes

As reported by the "Judicial-Legal Newspaper", the Cabinet of Ministers reapproved the draft of Ukraine’s new Customs Code. This document represents a pivotal legislative project for European integration within the customs sector, aiming to harmonise Ukrainian customs legislation with European Union standards. The State Customs Service clarified that the reapproval of the draft was necessitated by the formation of the new Government.

On 28 July, the Cabinet of Ministers of Ukraine registered the draft Customs Code of Ukraine (registration No. 15450) with the Verkhovna Rada.

The draft was developed to ensure its compliance with the provisions of EU legal acts in the customs sphere, thereby meeting the requirements for Ukraine as a candidate country for EU accession.

The provisions of the draft Code, designed to ensure compliance with EU legal acts in the customs sphere and meet the requirements for Ukraine as an EU accession candidate, are based, in particular, on the following: Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code; Commission Delegated Regulation (EU) No. 2015/2446 of 28 July 2015 supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council with regard to detailed rules concerning certain provisions of the Union Customs Code; Commission Implementing Regulation (EU) No. 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council establishing the Union Customs Code; Regulation (EU) No. 2022/2399 of the European Parliament and of the Council of 23 November 2022 on the creation of a single window of the European Union for customs and amending Regulation (EU) No. 952/2013; Council Regulation (EU) No. 1186/2009 of 16 November 2009 establishing a system of reliefs from customs duty in the Community; and Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No. 1383/2003. These are included in the list of EU legal acts under negotiation chapter 29, "Customs Union".

The draft Code is structured as follows:

• Chapters I–IX correspond to the structure of the EU Customs Code (at the level of chapters and sections).

• Chapters X–XI correspond respectively to the structure of Council Regulation (EU) No. 1186/2009 of 16 November 2009 establishing a system of reliefs from customs duty in the Community and Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No. 1383/2003.

• Chapters XII–XV cover national-level provisions, specifically the transportation of goods by individuals, customs statistics, customs violations, and customs authorities.

• Chapters XVI–XVII contain transitional provisions necessary to ensure the functioning of certain processes until Ukraine acquires EU membership status and during the period of martial law, as well as final provisions.

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