Starting April 19, 2025, a new set of customs clearance rules comes into force in Ukraine, aligning the country’s regulatory framework with EU customs legislation. For companies engaged in international trade, these changes mark a significant shift toward simplification and modernization.
These updates are introduced by Law No. 3926-IX, and are part of the broader harmonization of the Ukrainian Customs Code with the EU Customs Code. Developed in close collaboration between the Ministry of Finance and the State Customs Service of Ukraine, the changes are being implemented through updates to Cabinet Resolution No. 1092.
What’s changing?
The focus of the reform is to replace the outdated permit system with authorizations that validate a company’s compliance with predefined standards. This means: - authorizations for specific types of activities under customs supervision; - easier procedures for placing goods under special customs regimes; - expanded warehousing operations allowed at customs warehouses; - reduced infrastructure requirements, based on the European concept of guaranteed storage.
This shift means less bureaucracy, more trust, and faster clearance for businesses.
One-year transition period
To help businesses adapt, the government has introduced a transition period until April 19, 2026. During this time, companies can gradually obtain the required authorizations and align their internal processes with the new standards.
In parallel, the Ministry of Finance has also released a draft order updating customs audit procedures, bringing them in line with EU practices. The updates include: - new requirements for documentation and audit results; - specific timelines for filing objections; - conditions for admitting officials to company premises.
These rules are expected to take effect from April 19, 2025, or as soon as they are officially published.