The Verkhovna Rada of Ukraine has taken a fundamental step towards harmonizing national legislation with the norms of the European Union. On August 19, 2026, the parliament supported in the first reading the draft of the new Customs Code of Ukraine (registration number 15450). 261 People's Deputies voted for the document, signaling the start of a large-scale reform of the country's customs system. The new code aims to align national rules with EU legislation, which is one of the key requirements for Ukraine as a candidate country for EU membership.
European Integration and Digitalization of Procedures
The key objective of adopting the new code is not just a formal change in terminology, but a deep restructuring of approaches to determining customs value, debt, and the status of goods. The document provides for a transition to European terminology and the introduction of new work standards. For businesses, this means a significant update of the customs procedure system. In particular, the bill is aimed at expanding electronic interaction between entrepreneurs and customs authorities, as well as creating legal conditions for data exchange according to European standards. This should simplify logistics chains and increase process transparency.
Protection of Business Interests and Security
Special attention in the new code is paid to the rights of declarants. The document provides for important changes in the rules for determining customs value. Businesses will now have the legal right to be heard in the event that customs authorities do not accept the declared value of goods. This innovation is designed to reduce the risks of unjustified claims and simplify the procedure for challenging customs decisions. At the same time, legislators emphasize that import duty rates will not change — they will continue to be determined by a separate law on the customs tariff.
An important aspect of the reform is the strengthening of security requirements. The new code provides for the mandatory provision of security-related information before the export of goods. This measure is aimed at preventing smuggling and ensuring control over the movement of cargo, which is particularly relevant in the current geopolitical conditions.
Timeline for Entry into Force
After refining the document in the relevant committees, deputies plan to consider the draft in the second reading. If the bill is finally adopted in full, the new Customs Code should enter into force on December 1, 2027. This time lag is necessary for customs authorities and businesses to adapt their systems and processes to the new requirements. The Head of the Verkhovna Rada's Finance Committee, Danylo Hetmantsev, previously stated that until the end of martial law in Ukraine, there are no plans to increase the single tax rates or review the existing operating conditions for individual entrepreneurs, which creates a stable fiscal background for the introduction of new customs rules.
