Сучасне правове регулювання агроекспорту: новели вітчизняного законодавства

The article is devoted to the general theoretical analysis of changes in the legal regulation of agricultural exports in Ukraine, which were introduced in the second half of 2024 under martial law. The author examines the adopted laws and regulations, in particular, Laws of Ukraine No 3706 «On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Peculiarities of Export of Certain Types of Goods during the Period of Martial Law» and No 3707 «On Amendments to the Customs Code of Ukraine and Other Laws of Ukraine on Peculiarities of Export of Certain Types of Goods during the Period of Martial Law», which clarify tax and customs rules for exporters of agricultural products, as well as Law No 3980-IX «On the Information and Communication System «State Agrarian The article examines in detail how these innovations contribute to the adaptation of legislation to the conditions of martial law, ensure transparency of export operations, control over export flows and minimise shadow schemes. Particular attention is paid to the introduction of digital tools, in particular, the State Agrarian Register, which has acquired official legal status and has become an important element of the agricultural support system. The article emphasises that the new legislation harmonises Ukrainian legal regulation with international standards, facilitating Ukraine’s integration into the global market. At the same time, attention is drawn to the problems that need to be addressed: possible increased bureaucratisation of procedures, risks of monopolisation of access to state support, and distrust on the part of agricultural producers due to lack of awareness of the new rules. Based on the analysis, the author identifies promising areas for improving legal regulation: further digitalisation of agricultural customs clearance procedures, reduction of administrative barriers, development of information and awareness programmes for agricultural producers, and adaptation of domestic legislation in line with international experience. The key conclusions of the article are that modernisation of the legal regulation of agricultural exports under martial law contributes to economic stability, Ukraine’s integration into the international market and food security, but further efforts are needed to ensure its effective implementation.