Business with a "white" reputation will receive new customs rules from the government starting in 2027
In order to meet the requirements for joining the EU and the National Revenue Strategy until 2030, Ukraine plans to completely change its customs policy. As reported by the "Judicial and Legal Newspaper", this concerns the new government draft Customs Code No. 15295, which aims to transform customs into a service-law enforcement body of the European type. From December 1, 2027, every Ukrainian entrepreneur will begin operating under rules identical to those in Germany or Poland.
In this article, "Judicial and Legal Newspaper" will discuss practical changes for entrepreneurs: the AEO status, the updated customs guarantee system, benefits for honest businesses, and European standards for investor rights protection.
Simplifications for Authorized Economic Operators
The status of Authorized Economic Operator (AEO) becomes one of the main tools for accelerating customs procedures and border crossing.
The system provides for two types of authorization:
- AEO-C, which grants the right to use simplified customs procedures,
- AEO-B, which confirms the enterprise's compliance with security and reliability requirements.
Companies that have obtained AEO status can expect a number of advantages during customs clearance. In particular, this includes a reduction in physical and documentary controls, priority execution of customs formalities, as well as the ability to receive advance information about planned customs inspections before the goods arrive at the checkpoint.
It is expected that the further development of the AEO institution will contribute to accelerating international trade, reducing administrative burdens on businesses, and bringing Ukrainian customs procedures closer to European standards.
Customs Guarantee System
The draft Code stipulates that providing a guarantee is mandatory when importing goods into the customs territory of Ukraine or their transit movement. The guarantee must cover the amount of customs duties payable.
An individual guarantee secures the customs debt arising from a single operation, customs declaration, or procedure.
A general guarantee allows covering the amount of customs payments for two or more operations or declarations. To use it, appropriate authorization from the central customs authority is required.
Forms of providing guarantees:
- Cash deposit: depositing funds into special accounts of customs authorities (no interest is accrued on the deposit).
- Guarantor's obligation: a document issued by a bank, insurer, or financial company that has guarantor status and is entered in the relevant register.
- Guarantees under international conventions (TIR, Istanbul Convention).
- Special authorizations for using a general guarantee with a reduced level of security.
Benefits for "Reliable Companies"
An interesting innovation is the system of differentiated approach to reliable enterprises. Depending on the level of compliance with integrity criteria, businesses may be entitled to a significant reduction in the amount that must be physically secured (reference amount).
A reduction of up to 50% is granted to companies that meet standards of accounting, internal control systems, and financial stability.
A reduction of up to 30% requires additional confirmations of transaction transparency and absence of violations.
Full exemption from the guarantee (0% security): the highest degree of trust. Granted to companies with impeccable reputations, high financial stability, and that provide customs with full access to their accounting and logistics reporting.
Customs authorities are obliged to conduct continuous monitoring of the reference amount through an electronic guarantee management system to prevent exceeding limits.
Right to Be Heard
The draft new Customs Code introduces for Ukrainian business one of the basic European standards of administrative law — the "right to be heard".
According to the new rules, the customs authority will not be able to make decisions that may negatively affect the rights or interests of an enterprise without prior notification of such an entity. This applies, in particular, to cases of additional customs charges, refusals to grant authorizations, or other decisions that may have financial or operational consequences for the business.
Before making a final decision, customs will be obliged to inform the entrepreneur of its intentions and provide an opportunity to express their position. For this, the business will have 30 days to submit explanations, objections, and additional evidence.
Only after considering the arguments and documents provided by the business entity will the customs authority be able to make a final decision in the case.
At the same time, the draft provides for several exceptions to this rule. The "right to be heard" will not apply in cases where delay may pose a threat to national security, life and health of people, or hinder investigations related to smuggling and other customs offenses.
Predictability for Business
The institute of binding information is introduced, which is important for financial planning.
Businesses can obtain an official decision regarding tariff classification or origin of goods, which will be binding for all customs authorities for 1095 days.
The system of accounting for such decisions will help avoid situations where different customs offices classify the same goods under different codes.
Draft Law No. 15295 changes the principles of relations between the state and entrepreneurs, transforming customs from a punitive fiscal instrument into a predictable service partner according to EU standards. The main value of the reform for business lies in introducing economic incentives: the more transparently a company operates, the more customs simplifications, guarantee benefits, and digital privileges it receives.
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