Representatives of the Public Council under the State Customs Service took an active part in the discussion of draft laws that introduce the definition by the Ministry of Finance of indicators of the efficiency of customs and tax authorities. The Ministry of Finance emphasized that 2026 will be the first reporting period under the new procedures, after the adoption of these draft laws.
Customs will report no less than once every two years on four main areas that correspond to the list of detailed KPIs of the World Customs Organization:
trade facilitation and protection of competition
customs payment administration
security and protection of society (food products, counterfeit goods, drugs, cultural values, etc.)
Organizational development (personnel, advanced training, training, provision, implementation of scanners, development of joint checkpoints)
The expert of the Public Council, by the way, one of the leading experts on customs issues, Tetyana Ostrikova, during the discussion made important proposals for draft law 12360:
In the section on trade facilitation and fair competition, in addition to the average time for the release of goods and changes in the number of AEOs, there is an indicator "availability in the customs authority of a platform for discussing customs issues with business and the public." This is exactly what the Public Council is. There are also indicators of paperless trade and the electronicization of services and clearance.
Using the indicator only for the average time of release of goods in import and export can significantly distort the real picture, so it is worth making this indicator more differentiated.
Important for business in this section is the indicator of "improving the quality of services". Therefore, it is worth adding them to the performance indicators for Ukrainian customs.
The components of the "fair competition" indicator are not defined, and this is the fight against counterfeiting and the protection of intellectual property rights.
In addition, it is worth adding an assessment of the risk management system to the performance indicators.
Organizational aspect - it is proposed to add provisions on the development and provision of customs personnel.
International cooperation - currently there are no KPIs that would assess integration with European rules and cooperation with customs administrations of foreign countries.
regarding the development and management of state property - to assess this indicator, in terms of the purchase of scanners or the construction of joint checkpoints, there must be adequate financing of customs authorities, that is, the possibility of successful implementation of this indicator is impossible without funding from the state included in their budget
What will happen after the report? - the bill provides for the use of the results of the report for monitoring and generalization of legislation. But the customs authorities lack a tool for general consultations and generalization of legislation as such does not occur. So while the question is open whether the results of the reporting will become the basis for personnel decisions.
Purpose of the bill
According to Getmantsev, the main task of these changes is to create a high-quality mechanism for assessing the work of the customs service, and not to immediately determine the legal consequences of the reports. This is the first major step towards a systematic analysis of the effectiveness of customs and tax authorities.
What does this mean for business?
The business community expects real changes in the customs and tax systems that will contribute to the convenience, speed and efficiency of foreign economic activity.
Therefore, the Public Council is preparing to submit proposals for expanding key performance indicators and involving businesses in assessing the quality of the customs clearance process.