Customs is going digital: there are plans to phase out paper documents almost entirely
This is stated by the Verkhovna Rada of Ukraine in the summary of draft law No. 15295, which the Cabinet of Ministers submitted to parliament on 3 June 2026. The draft Customs Code itself provides for the mandatory use of electronic data exchange, electronic signatures and the ‘Single Window for International Trade’ system.
What exactly is set to change
The main change for businesses is the gradual transition of customs to electronic procedures. The draft of the new Customs Code explicitly states that the exchange of information between customs authorities, businesses and other state bodies must be carried out using electronic systems.
This applies not only to customs declarations, but also to temporary storage declarations, consolidated import and export declarations, re-export declarations, notifications, applications and decisions by customs authorities.
The document stipulates that data must be stored and transmitted via electronic processing systems. The use of other methods of information exchange is permitted only in exceptional cases: where justified by the nature of the movement of goods, or if the electronic system is temporarily out of service.
How the ‘Single Window’ will work
The draft specifically sets out how the ‘Single Window’ platform will operate in customs matters. It is intended to facilitate interaction between economic operators, customs authorities and other state bodies that carry out control or authorisation functions in relation to goods.
In practice, businesses must submit information via a single government web portal — the ‘Single Window for International Trade’ — specifically via their personal account.
The central executive authority responsible for implementing state customs policy is designated as the administrator and custodian of this system.
What will happen to electronic signatures
The draft of the new Customs Code also sets out the use of electronic identification in detail. Access to customs electronic systems, services and facilities may be granted by means of a qualified electronic signature, an advanced electronic signature or another means of electronic identification.
Electronic documents and information must be signed electronically in accordance with the legislation on electronic identification and trust services. Customs officers are entitled to receive qualified electronic trust services free of charge.
Why does Ukraine need a new Customs Code?
The new Customs Code is intended to form part of the process of aligning Ukrainian legislation with European Union law. The Ministry of Finance previously reported that the draft is part of the implementation of Chapter 29, ‘Customs Union’, of the negotiation process for Ukraine’s accession to the EU.
The draft changes the very logic behind how customs operates. Customs authorities are to not only control the movement of goods, but also facilitate fair and transparent trade, support legitimate commercial activity and ensure the security of international supply chains.
Among the principles of customs administration, the document explicitly mentions the facilitation of legitimate trade, the equal treatment of economic operators, transparency, integrity and a balance between customs control and business facilitation.
Why this is important for EU funding
The adoption of the new Customs Code is linked not only to European integration but also to financial support for Ukraine.
According to the terms of the EU loan, the adoption of the new Customs Code and the technical requirements for customs IT systems are among the conditions for the third tranche of macro-financial assistance under the loan to support Ukraine. This tranche amounts to 1.45 billion euros.
The European Union had previously approved the first tranche as part of the new loan support for Ukraine. The European Commission announced the disbursement of the first tranche, amounting to €3.2 billion, whilst the total amount of support in 2026 could reach up to €45 billion.
What will change for businesses
For companies involved in import, export, logistics, international trade or working with customs brokers, the new code could mean a significant change to day-to-day procedures.
If the document is adopted, businesses will have to work with electronic declarations, electronic data exchange, electronic identification and the ‘Single Window’ system. At the same time, for compliant companies, the draft provides for the simplification of procedures and a wider application of a risk-based approach.
The institution of the Authorised Economic Operator (AEO) features prominently in the document. To obtain AEO status, a company must submit an application, and the customs authorities may grant the relevant authorisation after verifying compliance with the criteria. The draft provides for two types of authorisation: authorisation to apply simplified procedures, and authorisation confirming safety and reliability.
What will happen to online trade and parcels
The draft also contains provisions regarding electronic interfaces and distance sales. Enterprises operating electronic interfaces registered in Ukraine are required to provide customs authorities with details of the sale transaction before the goods are dispatched to Ukraine.
Specifically, this includes a unique commercial control number, the invoice value of the goods in hryvnia and the date of receipt of proceeds from the sale. The company must also provide the same information to the postal operator or express carrier. The procedure for interaction between customs, e-commerce platforms, postal operators and express couriers is to be determined by the Cabinet of Ministers, taking into account EU legislation.
How long will the discussions last?
The parliamentary committee on finance, tax and customs policy is beginning work on preparing a draft bill for consideration by the Verkhovna Rada.
Working groups are to meet twice a week from 7 July to 29 September 2026 via Zoom. A total of 26 meetings are planned, during which the document will be discussed clause by clause.
The draft of the new Customs Code is extensive: it contains 17 chapters, 781 articles and runs to 529 pages. Representatives of the business community, in particular those involved in foreign economic activity, are invited to take part in the discussions.
When might the new rules come into force?
At present, this is merely a draft bill, which must be considered by the Verkhovna Rada. If adopted, most of the provisions of the new Customs Code are set to come into force on 1 December 2027, according to specialist publications on the draft bill.
Before then, the document may be amended during committee discussions and in the run-up to the vote. This is precisely why the current stage is so important for businesses: once the Code is adopted, not only will the format for submitting documents change, but so too will the overall model for interacting with customs.
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