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Three-quarters of surveyed EBA experts support the adoption of a new Customs Code in 2026

13/ 05/ 2026
  The adoption of a new Customs Code in 2026 is supported by 72% of surveyed customs experts. This is shown by the results of a new wave of the Customs Index study for the 2025 period, conducted by the European Business Association in partnership with Done. View the presentation The overall Customs Index score has slightly decreased to 3.24 out of 5, compared to 3.40 in 2024. All three components of the Index show a moderate decline compared to the previous year: Assessment of the quality of customs services — 3.04 (3.08 in 2024) Assessment of the level of corruption — 3.34 (3.53 in 2024) Assessment of the “Single Window” system — 3.34 (3.59 in 2024) At the same time, several positive trends have been recorded, including a slight decrease in the number of companies facing customs value adjustments, as well as a reduction in the frequency of physical inspections and additional customs controls. The assessment of the quality of customs services and the professionalism of customs officers remains the lowest among the Index components. The majority of respondents (54%) consider the quality of customs services satisfactory. A further 26% rated it as high, while 18% consider it low and 2% very low. Despite a slight deterioration in the overall perception of corruption levels, only 4% of respondents reported an increase in corrupt practices (compared to 6% in 2024 and 14% in 2023). Meanwhile, 64% believe the level of corruption at customs has remained unchanged, 24% reported a slight decrease, and 8% a significant decrease. The performance of the “Single Window” system has traditionally ranked highest among the Index components; however, in 2025 it slightly declined. Specifically, 52% of companies assess the system as satisfactory, 30% as good, and 8% as very good. A negative assessment was given by 10% of respondents. Businesses identify several areas for further development of the system, including real-time tracking of document processing status, automation of application and declaration allocation, integration with other state registers, and fully digital document flow without paper copies. 54% of companies reported issues with customs value adjustments — a decrease compared to 2024 (60%). Problems with tariff classification under the UKT ZED code, following decisions by customs authorities, were reported by 40% of respondents (compared to 38% in 2024 and 27% in 2023). Among other challenges in interactions with customs authorities: 47% face unexplained delays (34% in 2024) 32% report additional customs controls (down from 39% in 2024) 18% experience physical inspections and full unloading of goods (22% in 2024) Respondents also point to the lack of a unified approach to the application of regulations, subjective decision-making, and procedural delays. Among the regulatory authorities involved in customs clearance, businesses report the greatest difficulties in their interaction with the State Service of Ukraine on Food Safety and Consumer Protection within the framework of state control measures. Half of the surveyed companies (50%) do not experience difficulties with the recognition of documents confirming preferential origin of goods upon import. However, 40% experience such difficulties occasionally, and 10% frequently. 18% of respondents use the Common Transit Procedure, while 16% use transit simplifications. 60% of companies plan to obtain Authorised Economic Operator (AEO) status or other simplifications (down from 70% in 2024). Over the past year, 22% of companies changed their customs clearance location (compared to 30% in 2024). Among those that did, in 68% of cases this was not related to customs clearance issues; instead, decisions were mainly driven by logistical or organisational considerations. Natalia Artemchuk. Manager of the Tax and Customs Committees of the European Business Association. The decline in the overall Customs Index score reflects high expectations from businesses regarding changes in customs aimed at improving service quality. We hope that the appointment of new leadership at the State Customs Service will become a catalyst for meaningful reforms and a rethinking of approaches to customs operations. Oleksandr Lazariev. Co-Chair of the EBAs Customs Committee. Despite the lower assessment score for the ‘Single Window’ system, it is worth noting that the main concerns relate not to the software and information platform itself, but rather to the procedures and processes for undergoing official control measures, as well as the coordination of actions between customs authorities and the relevant state institutions, such as the State Service of Ukraine on Food Safety and Consumer Protection and others. For reference The Customs Index has been conducted by the European Business Association since 2010. The composite index consists of three components: assessment of corruption levels, quality of customs services, and the performance of the “Single Window” system. The index is measured annually. A score of 3 is considered neutral, while the maximum score is 5. The survey was conducted from 16 April to 5 May 2026 based on the results for 2025, involving 50 customs experts from member companies of the Association. The research partner is Done. Research Partner

The adoption of a new Customs Code in 2026 is supported by 72% of surveyed customs experts. This is shown by the results of a new wave of the Customs Index study for the 2025 period, conducted by the European Business Association in partnership with Done.

View the presentation

The overall Customs Index score has slightly decreased to 3.24 out of 5, compared to 3.40 in 2024.

All three components of the Index show a moderate decline compared to the previous year:

  • Assessment of the quality of customs services — 3.04 (3.08 in 2024)
  • Assessment of the level of corruption — 3.34 (3.53 in 2024)
  • Assessment of the “Single Window” system — 3.34 (3.59 in 2024)

At the same time, several positive trends have been recorded, including a slight decrease in the number of companies facing customs value adjustments, as well as a reduction in the frequency of physical inspections and additional customs controls.

The assessment of the quality of customs services and the professionalism of customs officers remains the lowest among the Index components. The majority of respondents (54%) consider the quality of customs services satisfactory. A further 26% rated it as high, while 18% consider it low and 2% very low.

Despite a slight deterioration in the overall perception of corruption levels, only 4% of respondents reported an increase in corrupt practices (compared to 6% in 2024 and 14% in 2023). Meanwhile, 64% believe the level of corruption at customs has remained unchanged, 24% reported a slight decrease, and 8% a significant decrease.

The performance of the “Single Window” system has traditionally ranked highest among the Index components; however, in 2025 it slightly declined. Specifically, 52% of companies assess the system as satisfactory, 30% as good, and 8% as very good. A negative assessment was given by 10% of respondents.

Businesses identify several areas for further development of the system, including real-time tracking of document processing status, automation of application and declaration allocation, integration with other state registers, and fully digital document flow without paper copies.

54% of companies reported issues with customs value adjustments — a decrease compared to 2024 (60%). Problems with tariff classification under the UKT ZED code, following decisions by customs authorities, were reported by 40% of respondents (compared to 38% in 2024 and 27% in 2023).

Among other challenges in interactions with customs authorities:

  • 47% face unexplained delays (34% in 2024)
  • 32% report additional customs controls (down from 39% in 2024)
  • 18% experience physical inspections and full unloading of goods (22% in 2024)

Respondents also point to the lack of a unified approach to the application of regulations, subjective decision-making, and procedural delays.

Among the regulatory authorities involved in customs clearance, businesses report the greatest difficulties in their interaction with the State Service of Ukraine on Food Safety and Consumer Protection within the framework of state control measures.

Half of the surveyed companies (50%) do not experience difficulties with the recognition of documents confirming preferential origin of goods upon import. However, 40% experience such difficulties occasionally, and 10% frequently.

18% of respondents use the Common Transit Procedure, while 16% use transit simplifications. 60% of companies plan to obtain Authorised Economic Operator (AEO) status or other simplifications (down from 70% in 2024).

Over the past year, 22% of companies changed their customs clearance location (compared to 30% in 2024). Among those that did, in 68% of cases this was not related to customs clearance issues; instead, decisions were mainly driven by logistical or organisational considerations.

Natalia Artemchuk Manager of the Tax and Customs Committees of the European Business Association
The decline in the overall Customs Index score reflects high expectations from businesses regarding changes in customs aimed at improving service quality. We hope that the appointment of new leadership at the State Customs Service will become a catalyst for meaningful reforms and a rethinking of approaches to customs operations.

Oleksandr Lazariev Co-Chair of the EBA's Customs Committee
Despite the lower assessment score for the ‘Single Window’ system, it is worth noting that the main concerns relate not to the software and information platform itself, but rather to the procedures and processes for undergoing official control measures, as well as the coordination of actions between customs authorities and the relevant state institutions, such as the State Service of Ukraine on Food Safety and Consumer Protection and others.

For reference

The Customs Index has been conducted by the European Business Association since 2010.

The composite index consists of three components: assessment of corruption levels, quality of customs services, and the performance of the “Single Window” system. The index is measured annually. A score of 3 is considered neutral, while the maximum score is 5.

The survey was conducted from 16 April to 5 May 2026 based on the results for 2025, involving 50 customs experts from member companies of the Association. The research partner is Done.

Research Partner

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