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Peculiarities of Customs Relations between Ukraine and the EU
Ishchuk Y. A., Osadchuk A. I., Serhushova I. O.

Ishchuk, Yuliia A., Osadchuk, Anna I., and Serhushova, Iryna O. (2024) “Peculiarities of Customs Relations between Ukraine and the EU.” Business Inform 12:36–42.
https://doi.org/10.32983/2222-4459-2024-12-36-42

Section: International Economic Relations

Article is written in Ukrainian
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UDC 339.5

Abstract:
The article is devoted to the analysis of customs relations between Ukraine and the European Union (EU), which are of particular importance in the context of Ukraine’s integration into the European economic space. The study is based on the study of achievements and problems in the process of harmonization of the customs legislation of Ukraine with EU standards. The article reveals the consequences of the implementation of the Deep and Comprehensive Free Trade Area (DCFTA), which contributes to the reduction of tariffs, simplification of customs procedures, harmonization of rules and strengthening the competitiveness of Ukrainian enterprises. Particular attention is paid to modern reforms of the customs system, such as the introduction of a system of authorized economic operators (AEOs) and the use of NCTS (common transit regime). The study demonstrates the key role of the EU as Ukraine’s largest trading partner. Statistics show a significant dependence of Ukrainian exports on commodities such as cereals, fats and oils, ferrous metals, while imports from the EU cover energy resources, vehicles and industrial equipment. The growth of imports in 2023 indicates increased dependence on European goods, while exports decreased due to the difficult economic situation caused by the ongoing war. The authors highlight the challenges facing the customs system of Ukraine, including the need for digitalization, the fight against corruption, improving the protection of intellectual property rights and reforming legislation. Considerable attention is paid to the consequences of the war, which has complicated logistics chains and disrupted the operation of customs infrastructure. The article focuses on the prospects for further integration of Ukraine into the EU customs space, which provides for the completion of the harmonization of the Customs Code of Ukraine with EU standards, expansion of the program of authorized economic operators, connection to the latest EU digital systems. Integration into the European customs space will provide Ukraine with increased transparency of procedures, an increase in the volume of foreign trade operations and an improvement in the investment climate. At the same time, the authors emphasize the need to overcome the challenges caused by the war and economic instability to ensure long-term economic growth.

Keywords: customs regime, customs legislation, adaptation, institutional changes, customs cooperation.

Fig.: 2. Tabl.: 3. Bibl.: 10.

Ishchuk Yuliia A. – PhD, Associate Professor, Associate Professor, Department of International Economic Relations, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]
Osadchuk Anna I. – Student, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]
Serhushova Iryna O. – Student, Vasyl’ Stus Donetsk National University (21 600-richchia Str., Vinnytsia, 21021, Ukraine)
Email: [email protected]

List of references in article

Yevropeiskyi intehratsiinyi portal. https://eu-ua.kmu.gov.ua/partnership/duty/
“Zahalnyi ohliad vidnosyn Ukraina-YeS“ [General Overview of Ukraine-EU Relations]. Predstavnytstvo Ukrainy pry Yevropeiskomu Soiuzi. https://ukraine-eu.mfa.gov.ua/posolstvo/zagalnij-oglyad-vidnosin-ukrayina-yes
“Mytne spivrobitnytstvo Ukraina-YeS“ [Ukraine-EU Customs Cooperation]. Predstavnytstvo Ukrainy pry Yevropeiskomu Soiuzi. https://ukraine-eu.mfa.gov.ua/posolstvo/galuzeve-spivrobitnictvo/mitne-spivrobitnictvo/mitne-spivrobitnictvo-ukrayina-yes
Derzhavna sluzhba statystyky Ukrainy. https://www.ukrstat.gov.ua/
Derzhavna mytna sluzhba Ukrainy. https://customs.gov.ua/
“Biuleten stanu torhovelnykh vidnosyn mizh Ukrainoiu ta YeS u 2023 rotsi“ [Bulletin of the State of Trade Relations Between Ukraine and the EU in 2023]. Ministerstvo ekonomiky Ukrainy. https://me.gov.ua/Documents/Detail?lang=uk-UA&id=ae131754-36dc-4e6f-9a8f-89e872b8b451&title=BiuletenPotochnogoStanuTorgovelnikhVidnosinMizhUkrainoiuTas
Taran, S. et al. “Analiz torhivli posluhamy mizh Ukrainoiu ta YeS v ramkakh PVZVT: potochnyi stan ta perspektyvy dlia liberalizatsii“ [Analysis of Trade in Services between Ukraine and the EU under the FTAA: Current State and Prospects for Liberalization]. January 2022. https://kse.ua/wp-content/uploads/2022/05/DCFTA-Commodities-2022-16-05.pdf
“Vvizni ta vyvizni myta: shcho poobitsialy Ukraina ta YeS“ [Import and Export Duties: What Ukraine and the EU Promised]. https://ed-era.com/projects/eu-agreement/b4/p2
“Zona vilnoi torhivli. Uriadovyi ofis koordynatsii yevropeiskoi ta yevroatlantychnoi intehratsii“ [Free Trade Zone. Government Office for the Coordination of European and Euro-Atlantic Integration]. https://eu-ua.kmu.gov.ua/trade/free-area/review/
“Ukraina vpevneno rukhaietsia do yevropeiskykh mytnykh standartiv: YeS vyznav prohres za vsima napriamkamy roboty“ [Ukraine Is Confidently Moving Towards European Customs Standards: The EU Has Recognized Progress in All Areas of Work]. Derzhavna mytna sluzhba Ukrainy. 10.10.2024. https://customs.gov.ua/news/zagalne-20/post/ukrayina-vpevneno-rukhaietsia-do-ievropeiskikh-mitnikh-standartiv-ies-viznav-progres-za-vsima-napriamkami-roboti-1803

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