Author: Aliona Yevtushenko, lawyer at F&P
In the context of Ukraine’s European integration, customs legislation is undergoing significant transformations. As of the beginning of 2026, following the entry into force of Law No. 3926-IX of August 22, 2024, businesses are facing new requirements that harmonize Ukrainian regulations with the EU Customs Code. These changes, effective from April 19, 2025, affect importers and exporters by introducing authorizations, tightening controls, and simplifying procedures. According to the Ministry of Finance, more than 70% of foreign trade companies are already adapting to avoid risks in 2026, when the transition period ends. This is not only a requirement of the EU, but also a tool to increase competitiveness, reduce bureaucracy and fight shadow schemes.
Why is the new version of the Customs Code important for Ukraine?
Harmonization with the EU is a key step towards full membership. The changes are aimed at increasing transparency, reducing corruption, and facilitating trade. For importers and exporters, this means new authorization rules that will replace the old permits. For example, an authorized economic operator (AEO) gets simplified access to the regimes, but must confirm its financial standing and the absence of sanctions. Without authorization, it will not be possible to use the import regimes for final use or processing from 2026. Ukraine aims to adopt a completely new EU-based Customs Code in 2026, as approved by the Steering Committee in March 2025. This will reduce the time for customs procedures by 30-40%, according to experts.
Key changes for importers and exporters
The changes affect several aspects:
Authorization system:
The State Customs Service issues authorizations for brokerage activities, operation of customs warehouses (CW) and temporary storage warehouses (TSW). The requirements include an impeccable reputation, the appointment of a responsible person, and compliance with the criteria of the Cabinet of Ministers. The old permits are valid until April 19, 2026, after which they will be canceled. For importers, this means mandatory authorization for temporary import or processing regimes if operations are regular.
Classification of customs warehouses:
Three types have been introduced: Type I (responsibility of the warehouse and regime holder), Type II (regime holder only), Type III (customs authority). This affects exporters who use warehouses for storage, requiring a clear division of responsibilities.
Customs representation:
A distinction is made between direct (on behalf of the client, the client is responsible) and indirect (on behalf of the broker, the representative is responsible). Importers and exporters may entrust the inspection of goods to other persons, but only they themselves. This strengthens control over brokers and reduces business risks.
Post-clearance control and audit:
Inspections for 1095 days have been extended, with electronic exchange of documents. Inspection plans are published quarterly. For exporters, this means enhanced monitoring of payments and declarations, but also the possibility of appealing electronically.
What are the business benefits of these changes?
For importers: simplified declaration at authorized facilities, reduced time for the release of goods. Exporters will get better access to EU markets through the unification of procedures, which will reduce costs by 15-20%. In general, authorized operators will have priorities in the eCheck and fewer inspections, increasing efficiency. In the post-war economy, this attracts investment, as Deloitte notes: businesses with AEO status have higher partner confidence.
Practical steps for businesses to adapt to changes
To prepare for 2026:
- Audit current permits and submit them for authorization to the State Customs Service.
- Appoint a person responsible for customs issues and check the financial situation.
- Sign agreements with brokers, taking into account the type of representation.
- Implement an electronic document flow for control.
We recommend that you contact a lawyer for support to avoid fines of up to 50% of the value of the goods for violations.
The state is implementing European integration through laws such as No. 3926-IX, which implements EU norms. A complete new version of the code is planned for 2026, with a schedule approved by the Ministry of Finance. This includes automation, like in NCTS, and anti-smuggling. Starting in 2025, large enterprises will be required to report on customs risks, similar to the EU taxonomy.
Conclusions
The new version of the Customs Code is a strategic necessity for importers and exporters. Adapting to the changes starting from April 2025 will allow businesses to reduce risks, optimize processes, and strengthen their positions in the global market by 2026. Do not ignore the transition period – it is a chance for sustainable growth. Our company is ready to provide advice for successful implementation.
