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

The alignment of Ukraine’s customs policy with the standards of the European Union is one of the key priorities of the country’s European integration. This process involves the harmonization of customs legislation, procedures, and instruments with EU norms, offering a range of significant benefits for Ukraine. The customs sector plays a crucial role in the economic integration of Ukraine with the EU. An effective customs policy aligned with European standards facilitates the simplification of customs formalities and the reduction of trade barriers with EU member states, contributes to the creation of a favorable investment climate, enhances the competitiveness of the national economy, and improves the transparency and efficiency of customs authorities. The main international legal instrument governing the process of aligning Ukraine’s customs policy with EU standards is the Association Agreement between Ukraine and the European Union. This strategic document provides for the establishment of a Deep and Comprehensive Free Trade Area and defines the general framework of cooperation between Ukraine and the EU, including the approximation of customs legislation. 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.