Ukraine is preparing a new Customs Code to harmonize with EU law: what the bill provides

21:25, 3 June 2026
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The Cabinet of Ministers has registered a draft of the new Customs Code of Ukraine in the Verkhovna Rada, which aims to harmonize Ukrainian customs legislation with the law of the European Union and become one of the key steps on Ukraine's path to EU membership.
Ukraine is preparing a new Customs Code to harmonize with EU law: what the bill provides
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The Cabinet of Ministers of Ukraine has registered draft No. 15295 of the new Customs Code of Ukraine in the Verkhovna Rada. The initiator of the bill is Prime Minister Yuliia Svyrydenko. Currently, the text of the document has not yet been published on the parliament's website.

The Permanent Representative of the Cabinet of Ministers of Ukraine in the Verkhovna Rada stated that the bill is aimed at ensuring the compliance of the Customs Code of Ukraine with the provisions of the European Union law acts in the customs sphere. This is necessary to meet the requirements imposed on Ukraine as a candidate country for EU accession.

It is noted that the provisions of the draft Code are based, in particular, on the norms of the Regulation of the European Parliament and Council (EU) No. 952/2013 of October 9, 2013, establishing the Union Customs Code, the Commission Delegated Regulation (EU) No. 2015/2446 of July 28, 2015, the Commission Implementing Regulation (EU) No. 2015/2447 of November 24, 2015, the Regulation of the European Parliament and Council (EU) No. 2022/2399 on the creation of the European Union single window for customs, the Council Regulation (EU) No. 1186/2009 establishing a system of duty reliefs in the Community, as well as the Regulation of the European Parliament and Council (EU) No. 608/2013 on customs enforcement of intellectual property rights.

All these acts are included in the list of EU legislation within the negotiation chapter 29 "Customs Union".

According to the published information, the draft of the new Customs Code has the following structure:

  • Chapters I–IX correspond to the structure of the Regulation of the European Parliament and Council (EU) No. 952/2013 establishing the Union Customs Code at the level of chapters and sections;
  • Chapters X–XI are built according to the structure of the Council Regulation (EU) No. 1186/2009 establishing a system of duty reliefs and the Regulation of the European Parliament and Council (EU) No. 608/2013 on the protection of intellectual property rights by customs authorities;
  • Chapters XII–XV cover national-level provisions, including issues of goods transportation by individuals, customs statistics, customs violations, and the activities of customs authorities;
  • Chapters XVI–XVII contain transitional and final provisions necessary to ensure the functioning of certain processes until Ukraine acquires membership in the European Union, as well as for the period of martial law.

Thus, the new Customs Code is to become one of the key elements in adapting Ukrainian customs legislation to EU norms within the negotiation process for Ukraine's accession to the European Union.

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