The National Revenue Strategy, as part of the customs policy reform, outlines important steps towards the transformation of the customs service into the eastern customs border of the European Union. This goal is part of a broader strategy aimed at a comprehensive overhaul of the customs authorities, active fight against smuggling, and harmonisation of Ukrainian customs legislation with EU standards.

The reform envisages a series of initiatives aimed at improving the Ukrainian customs system. This includes the transition to customs formalities in Ukraine in line with EU standards. One of the key elements is the introduction of the new Customs Code of Ukraine, which will be based on the European Union Customs Code (UCC).

Significant attention is also paid to strengthening the legal framework in the field of customs regulation. This includes regulating criminal liability for smuggling and false customs declarations, as well as empowering customs authorities in the field of operational and investigative activities and pre-trial investigation of smuggling.

The implementation of these measures, after the introduction of the mandatory component (customs administrative reform), will help Ukraine become an integrated part of the European economic and regulatory space, strengthening its position as an important customs partner on the EU's eastern flank.