Issue: № 10, 2025
Doi: https://doi.org/10.37634/efp.2025.10.4
The paper examines the genesis and current state of the customs regulation system of foreign economic activity in Ukraine. It traces the historical evolution of customs policy from the early 1990s to the present day, emphasizing key stages of institutional development and legislative transformation. Special attention is given to Ukraine’s accession to the World Trade Organization in 2008, which marked the beginning of trade liberalization and harmonization of customs procedures with international standards. The study highlights the implementation of the “Single Window” mechanism for international trade, which significantly simplified customs clearance procedures and promoted the digitalization of external economic interactions. In the context of Russia’s full-scale aggression since February 24, 2022, Ukraine’s customs system has undergone significant transformations aimed at strengthening national defense capacity and ensuring the continuity of foreign trade under martial law. Simplified customs procedures for military, dual-use, and humanitarian goods, as well as mechanisms for deferring customs payments, have been introduced. Despite these reforms, a range of issues remain, including smuggling, corruption risks, and noncompliance with international control standards. The research identifies current priorities for the development of Ukraine’s customs policy: accelerating customs procedures for critical imports, enhancing border security, expanding digitalization and e-governance, and implementing innovative technologies to improve transparency and efficiency. It is concluded that improving the effectiveness of customs regulation requires a comprehensive approach combining economic stabilization, institutional modernization, support for domestic industries, and deeper integration into the global economy.
Keywords : customs regulation, customs policy, foreign economic activity (FEA), genesis, digitalization of customs procedures
References:
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2. Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technologies: Arrangement of July 1, 1996. URL: https://zakon.rada.gov.ua/laws/show/998_177#Text (in Ukrainian).
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