Customs Representation 2.0: What Businesses Need to Know About Ukraine’s New Customs Code

The event brought together customs, international trade and tax specialists, as well as business representatives, to discuss the practical implications of Ukraine’s new Customs Code, customs representation, customs broker liability, customs compliance and the ongoing alignment of Ukrainian customs legislation with EU customs rules.

As Ukraine continues to modernise its customs framework and move closer to European standards, organisations involved in international trade need to look again at how the new Customs Code may affect customs compliance procedures, operating models, and risk management approaches.

This webinar formed part of PwC Ukraine's wider series of discussions on the new Customs Code. While the previous session considered the broader implications of customs reform and the main changes proposed in the draft legislation, this webinar focused on one of the most important practical topics for businesses: customs representation. The speakers discussed how the new framework may affect responsibility for customs debt, import VAT, access to customs simplifications, and day-to-day working relationships between companies and customs brokers.

Key topics discussed:

The speakers reviewed the existing models of customs representation, the roles of customs representatives and declarants, liability for customs debt and customs violations, and how businesses and customs brokers currently share risks in practice.

Participants explored approaches to customs representative liability in Ukraine and the EU, recent court practice, responsibility for customs debt, due diligence expectations, and legislative gaps that still exist in the Ukrainian framework.

In the EU, customs debt and import VAT are closely connected but treated as separate legal obligations. During the webinar, the speakers set out a number of regulatory challenges and legislative gaps that remain important for Ukraine.

During the webinar, participants took a detailed look at the proposed changes to customs representation and customs brokerage activities in the draft Customs Code and assessed how these proposals match existing EU customs legislation.

Speakers

• Vita Miroshnychenko, Director, Customs and International Trade Practice Leader, PwC Ukraine. 

• Yuliia Khomenko, Manager, Customs and International Trade Practice, PwC Ukraine. 

• Yuliya Shyshko, Senior Manager, Tax Consulting and M&A Practice, PwC Ukraine.

As Ukraine progresses towards implementation of the new Customs Code and further alignment with EU customs legislation, businesses engaged in international trade should proactively review their customs representation arrangements, customs broker agreements and customs compliance frameworks. Early preparation can help organisations manage customs risks more effectively, mitigate potential customs debt exposures and adapt confidently to the evolving customs regulatory environment.

PwC Ukraine’s Customs and International Trade and Tax teams help businesses prepare for the implementation of the new Customs Code of Ukraine and other customs regulatory changes. We support clients with customs compliance reviews, customs representation models, customs broker arrangements, customs risk management, supply chain assessments and alignment with EU customs legislation. 

Our specialists help organisations identify risks, strengthen compliance and turn regulatory change into a strategic advantage.