Tax and accounting insights for Ukraine
25.04.24
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The Customs Code is being adjusted to the EU customs regulations

The VRU adopted as a basis the Draft Law on Amendments to the Customs Code of Ukraine on the Implementation of Certain Provisions of the Customs Code of the European Union(No. 10411 dated 16.01.2024).

The draft law was developed to fulfill Ukraine's obligations to harmonize Ukrainian customs legislation with EU legislation.

The Draft proposes to implement into the customs legislation of Ukraine

  • the concept of customs representation, similar to that used in the EU countries.
  • the European approach to generalizing provisions on customs regimes.

In addition, the draft proposes to bring the provisions of the CCU on delivery, presentation of goods, and their temporary storage under customs control in line with the EU Regulations, as well as to improve the criteria for granting authorizations for the application of simplifications.

Danylo Hkrtmantsev, Chairman of the Tax Committee of the Verkhovna Rada of Ukraine

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