EU customs reform: implementation in Ukraine

Abstract

One of the fundamental institutions of the European Union is the Customs Union, which manages the external borders of the EU, by establishing customs rules, measures of tariff and non-tariff regulation. This ensures the leading position of the EU as one of the largest trade blocs in the world. However, in the last decade, the EU customs authorities faced many challenges, which indicate the non-compliance of the existing EU customs system with modern requirements. The IT systems of the EU customs authorities cannot cope with the huge volume of declarations, especially in e‑commerce. Illegal and non-compliant goods continue to enter the EU and pose a threat to citizensʼ safety. This became the impetus for the most ambitious and comprehensive reform of the EU Customs Union announced by the European Commission in May 2023. The research hypothesis is to confirm the relevance and expediency of the most ambitious and comprehen­sive EU Customs reform and its implementation in Ukraine. The purpose of the article is to outline the main prerequisites and essence of the EU customs reform, the creation of a new EU e-Customs and prospects for its implementation in Ukraine. To achieve indicated goal, the methods of analysis, synthesis, scientific generalization and comparison of scientific sources were used. The EU customs reform is based on three pillars: a new partnership with business; a smarter approach to customs inspections; a more modern approach to e-commerce. The main goal of the reform is the creation of a new EU Customs Authority, which will function on the basis of the new EU e-Customs and control the EU Customs Data Hub. For the implementation of e-Customs in the EU, the Multi-Annual Strategic Plan for electronic Customs (MASP-C) was introduced, which provides for the development of more than 40 customs IT‑systems and their implementation schedule. In accordance with the National Revenue Strategy until 2030 and the Long-term National Strategic Plan for Digitiza­tion of the State Customs Service in Ukraine, it is planned to develop and implement 17 customs IT systems compatible with the corresponding European ones. Thus, the work of Ukrainian customs must be synchronized with the new EU Customs Authority, which confirms Ukraineʼs steady movement towards the EU, particularly in the customs sphere.