Ukraine's Customs Services and the Need for Reform
DOI:
https://doi.org/10.32871/rmrj2513.01.08Keywords:
customs affairs, system changes, economic development, corruption, national security, technologies, EU integration, UkraineAbstract
The article examines the need to introduce systemic changes in the customs service of Ukraine, caused by present-day challenges and requirements. The authors focus on the key factors that stipulate transformation, such as integration into the European economic space, the need for economic development, the fight against corruption, ensuring national security, and compliance with global trends. The researcher considers the main directions of reforming the customs system: introducing modern technologies, reforming legislation, improving personnel skills, and strengthening institutional capacity. Based on the analysis of the current state of the customs service in Ukraine and the foreign experience, the article offers practical recommendations to ensure effective and long-term changes. Implementing the proposed measures will create a transparent, efficient, and competitive customs service that meets modern requirements and will support the country's economic growth.
References
Antoniuk, L., Britchenko, I., Polishchuk, Y., Rudyk, N., Sybirianska, Y., & Machashchik, P. (2018). Code of ethics for SMEs: Substantiating the necessity and willingness to implement in Ukraine. Problems and Perspectives in Management, 16(3), 150–162. https://doi.org/10.21511/ppm.16(3).2018.12
Bila-Tiunova, L. R. (2020). Scientific and practical commentary to the Law of Ukraine "On Civil Service". Odesa: Phoenix.
Cabinet of Ministers of Ukraine. (2000). Resolution No. 950 on approval of the procedure for conducting an official investigation regarding persons authorized to perform the functions of the state or local self-government, and persons who for the purposes of the Law of Ukraine "On Prevention of Corruption" are equated to persons authorized to perform the functions of the state or local government municipality. Retrieved from https://zakon.rada.gov.ua/laws/show/950-2000-%D0%BF?lang=en#Text
Cabinet of Ministers of Ukraine. (2008). Order No. 1236-p "On the approval of the Concept of creating a multifunctional complex system 'Electronic Customs'." https://zakon.rada.gov.ua/laws/show/1236-2008-%D1%80#Text
Cabinet of Ministers of Ukraine. (2014). Resolution No. 67 on the liquidation of the Ministry of Revenue and Duties. Retrieved from http://zakon.rada.gov.ua/laws/show/67-2014-%D0%BF
Cabinet of Ministers of Ukraine. (2017). Resolution No. 1106 on the implementation of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their member states, on the other hand. Retrieved from https://zakon.rada.gov.ua/laws/show/en/1106-2017-%D0%BF#Text
Cabinet of Ministers of Ukraine. (2019). Resolution No. 227 "On the approval of provisions on the State Tax Service of Ukraine and the State Customs Service of Ukraine". Retrieved from https://zakon.rada.gov.ua/laws/show/227-2019-%D0%BF#Text
Dashkovska, M. V. (2022). Problems of customs clearance of goods during martial law. State University of Trade and Economics. https://conf.ztu.edu.ua/wp-content/uploads/2022/11/144.pdf
Dorofeeva, L., & Kornyeva, T. (2022). Administrative and legal activity of the State Customs Service in the conditions of war and prospects for European integration. Analytical and Comparative Jurisprudence, 5, 245–250.
Dorofeeva, L. M. (2017). Reforming the customs authorities of Ukraine in the context of European integration (Monograph). Helvetica.
Dorofeeva, L. M. (2019). Administrative and legal regulation of the organization and activities of customs authorities in the context of Ukraine’s European integration choice [Doctoral Dissertation, Institute of State and Law of the National Academy of Sciences of Ukraine].
Несчетна, С. (2023, February 11). Зеленський провів низку нарад із силовиками: про що йшлося [Zelensky held a series of meetings with security forces: What was discussed]. ТСН.UA. https://tsn.ua/ato/zelenskiy-proviv-nizku-narad-iz-silovikami-pro-scho-yshlosya-2263147.html
Osiejewicz, J., Zherlitsyn, D. M., Zadorozhna, S. M., Tavolzhanskyi, O. V., & Dei, M. (2022). National Regulation on Processing Data for Scientific Research Purposes and Biobanking Activities: Reflections on the Experience in Austria. Asian Bioethics Review, 16, 47–63. https://doi.org/10.1007/s41649-022-00231-4
Popivniak, I. O. (2020). Administrative and legal principles of ensuring customs security by law enforcement and customs bodies [Doctoral Dissertation - Zaporizhzhia National University].
President on Ukraine. (2012, December 24). On some measures to optimize the system of central executive bodies (Decree No. 726/2012), Official Bulletin of Ukraine, 99, Article 3998 (2012). https://zakon.rada.gov.ua/laws/show/726/2012#n22
Pryymachenko, D. V., & Pryymachenko, D. D. (2020). Legal regulation of entry into the civil service in the customs authorities of Ukraine: Current state and prospects. Legal Position, 1(26), 68–76.
Punda, O. O., Misiats, A. P., & Moldovan, E. S. (2021). Operational investigative powers of customs authorities. Legal Scientific Electronic Journal, 10, 541–544. https://doi.org/10.32782/2524-0374/2021-10/141
State Customs Service of Ukraine. (2020). Order No. 560 "On approval of the Anti-Corruption Program of the State Customs Service of Ukraine for 2021–2022".
Sopilko, I. (2021). Information security as an object of regulation in the law of Ukraine. The Journal of International Legal Communication, 1(1), 11–22. https://doi.org/10.32612/uw.27201643.2021
The National Council for the Recovery of Ukraine from the Consequences of the War. (2022, July). Draft Ukraine recovery plan: Materials of the “Construction, urban planning, modernization of cities and regions” working group. United Nations Economic Commission for Europe.
Ugryn, V., Bondarenko, E., & Shevchuk, A. (2022). The efficiency of the customs authorities of Ukraine in the conditions of martial law. Economic Analysis, 32(3), 171–182. https://doi.org/10.35774/econa2022.03.171
Verkhovna Rada of Ukraine. (1996, June 28). Constitution of Ukraine (as amended). https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80#Text
Verkhovna Rada of Ukraine. (2002). Customs Code of Ukraine: Law No. 92-IV (repealed). https://zakon.rada.gov.ua/laws/show/en/92-15#Text
Verkhovna Rada of Ukraine. (2021). Law of Ukraine: On Civil Service No. 4050-VI. https://zakon.rada.gov.ua/laws/show/4050-17#Text
Verkhovna Rada of Ukraine. (2012a). Customs Code of Ukraine: Law No. 4495-VI. https://zakon.rada.gov.ua/laws/show/4495-17?lang=en#Text
Verkhovna Rada of Ukraine. (2012b). On some measures to optimize the system of central executive bodies (Decree No. 726/2012), Official Bulletin of Ukraine, 99, Article 3998 (2012). https://zakon.rada.gov.ua/laws/show/726/2012#n22
Verkhovna Rada of Ukraine. (2014a, September 16). Law of Ukraine on the ratification of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their member states, on the other hand (No. 1678-VII). https://zakon.rada.gov.ua/laws/show/1678-18?lang=en#Text
Verkhovna Rada of Ukraine. (2014b, October 14). Закон України “Про запобігання корупції” [Law of Ukraine "On Prevention of Corruption"] (No. 1700-VII, 14 October 2014, as amended on 23 March 2017). https://zakon.rada.gov.ua/laws/show/1700-18#Text
Verkhovna Rada of Ukraine. (2020). Law of Ukraine No. 28 "On amendments to the Customs Code of Ukraine and some other legislative acts of Ukraine in connection with implementation of administrative reform." https://zakon.rada.gov.ua/laws/show/440-20#Text
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 University of San Jose-Recoletos

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright of the Journal belongs to the University of San Jose-Recoletos