REFORMING THE CUSTOMS SYSTEM OF UKRAINE IN THE CONTEXT OF EU INTEGRATION

Abstract

This article examines the ongoing reform of Ukraine's customs system within the context of European Union (EU) integration. Following the Euromaidan Revolution and the subsequent signing of the EU-Ukraine Association Agreement, Ukraine has undertaken comprehensive measures to align its customs legislation, institutional frameworks, and operational procedures with EU standards. The study analyzes the current state of Ukraine’s customs system, key reforms, including digitalization initiatives, the implementation of the New Computerized Transit System (NCTS), and the Authorized Economic Operator (AEO) program, challenges and barriers to reform, and lessons drawn from international benchmarks. Special attention is given to the further implementation of EU practices, including NCTS Phase 6 rollout, digital system integration, and enhanced enforcement capacity. The article demonstrates that effective customs reform is both a technical and strategic necessity, enabling Ukraine to promote transparent trade, reduce corruption, support post-war recovery, and strengthen its position as a secure gateway to the EU internal market.

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