Митна реформа Європейського Союзу: досвід, корисний для України на шляху до Євроінтеграції

Abstract

The article is devoted to the analysis of the European Union’s customs reform, which is planned to be implemented by 2040, and its impact on Ukraine’s European integration process. The main stages of the development of the EU customs system are identified, key elements of customs legislation are examined, as well as the changes and additions introduced in 2023–2024, including the simplification of customs formalities through the wider use of artificial intelligence, the European Customs Data Hub (the new EU customs database), and the new EU Customs Authority. Particular attention is given to aspects of the EU’s experience that are relevant for Ukraine, especially in the context of customs process digitalization and the establishment of new customs institutions. The article also outlines prospects for Ukraine in the context of customs service reform, with a focus on integration into the European customs space, combating corruption, and improving business conditions. The conclusions highlight the importance of aligning Ukrainian customs legislation with EU standards to ensure sustainable economic development and effective integration into the European Union.