EU Standards in customs legislation: expectations and the implementation procedure

The article examines the challenges involved in drafting a new edition of the Customs Code of Ukraine that is fully aligned with the corresponding norms of the European Union. Given that the European Union is, first and foremost, a customs and economic union, the implementation of EU customs standards is one of the factors that may accelerate Ukraine’s accession to the Community. An analysis of the draft Customs Code highlights the need to clarify certain customs-related terms which, due to the borrowing of concepts used in the EU, have acquired meanings that differ from those contained in Ukrainian customs legislation. The anticipated outcomes of implementing EU customs rules include the creation of a paperless environment for customs and trade, the simplification of requirements, the use of modern tools and technologies, the introduction of uniform procedures, and the establishment of greater consistency for businesses through unified and harmonised rules on guarantees. Significant benefits are expected for authorised economic operators, such as simplified clearance, shorter control times and priority checks. The use of information technologies must be accompanied by standardised and harmonised application of customs-control procedures to ensure a uniform level of control across the EU and to avoid distortions of competition. The article considers the procedure for discussing the draft of the new Customs Code, the involvement of designated members of the working group, scholars, practitioners, business representatives and policymakers, as well as the main expectations and risks associated with legislative change. The conclusions emphasise that the implementation of EU standards in national customs legislation will result in faster, more transparent and more user-friendly customs procedures. This will create favourable conditions for participants in foreign economic activity, reduce corruption risks and contribute positively to Ukraine’s integration with the EU. At the same time, it is noted that while Ukrainian customs authorities and businesses adapt to the new framework, EU customs law will continue to evolve, which will predictably require further refinement of Ukraine’s customs legislation.