Received 01.10.2024, Revised 19.01.2025, Accepted 19.02.2025
The purpose of the article was to study the specifics of the functioning of Ukraine’s customs policy under martial law, with a special emphasis on the mechanisms for stimulating export activities and ensuring the efficiency of the state’s foreign economic processes. The methods of analysis, synthesis, comparison, generalisation of data and logical conclusion of the analysis were used for the study. An integrated approach allowed for a systematic study of the multifaceted nature of customs policy, which included interrelated components. The use of the abstract and logical method contributed to the formulation of the key areas of modernisation of Ukraine’s customs policy in the context of martial law and European integration. The paper examined the peculiarities of Ukraine’s customs policy under martial law, analysed the indicators of foreign trade at the beginning of the war and the activities of the State Customs Service. The key objectives of the customs policy were identified: export development, protection of the internal market and support for the competitiveness of Ukrainian goods. For this purpose, customs tariffs with protective and incentive functions were applied in accordance with economic needs and international obligations. Exports declined, particularly in 2022, but stabilised in 2024. The index of physical exports increased, indicating that production processes improved. The agricultural sector suffered the largest losses. At the same time, the EU and Canada’s decision to temporarily exempt Ukrainian goods from duties contributed to trade liberalisation. Military actions and the blockade of ports changed logistics: rail transport replaced sea transportation, which complicated the work of customs due to the increase in the volume of goods flows. It was proposed simplified approaches to export procedures that can stimulate foreign economic activity. The economic effect of the proposed changes was estimated as a basis for new strategic objectives in the field of foreign trade. The practical value of the work is to provide adaptive solutions to the conditions of uncertainty and chaos arising from the martial law in Ukraine, as well as to improve the procedures and processes of foreign economic activity
state economic policy; customs; export activity; foreign economic activity; martial rule
[1] Babiuk, A. (2022). The most recent waymarks of the state customs policy of Ukraine. New Ukrainian Law, 1, 88-93. doi: 10.51989/NUL.2022.1.13.
[2] Blishchuk, K. (2023). European vectors of customs policy improvement in Ukraine. Economy and Society, 48. doi: 10.32782/2524-0072/2023-48-30.
[3] Bondarenko, O., & Utkina, M. (2024). Martial law and smuggling of goods: The search for the optimal model of legal liability. Journal of Financial Crime, 31(1), 63-75. doi: 10.1108/JFC-01-2023-0014.
[4] Borodenko, T., & Levchenko, K. (2023). Customs policy of Ukraine in the conditions of full-scale war. Grail of Science, 27, 97-101. doi: 10.36074/grail-of-science.12.05.2023.009.
[5] Brookbanks, M., & Parry, G.C. (2024). The impact of Industry 4.0 technologies on the resilience of established cross-border supply chains. Supply Chain Management, 29(4), 731-754. doi: 10.1108/SCM-07-2023-0333.
[6] Dermanska, L. (2022). Evaluation of fiscal efficiency customs policy of Ukraine. Economy and Society, 38. doi: 10.32782/2524-0072/2022-38-25.
[7] Dumanska, K., & Fedoryshyna, L. (2023). Global foreign-economic activity of Ukraine in world ratings. Sustainable Development of Economy, 2, 58-64. doi: 10.32782/2308-1988/2023-47-8.
[8] Dziubynskyi, A., Poberezhna, Z., Shehynskyi, O., Pakholiuk, O., & Riznyk, D. (2024). Management of transport and logistics systems: Problems under conditions of military operations. In B. Alareeni & A. Hamdan (Eds.), Navigating the technological tide: The evolution and challenges of business model innovation (Vol. 1080, pp. 363-373). Cham: Springer. doi: 10.1007/978-3-031-67444-0_35.
[9] Free Trade Agreement between Ukraine and Canada No. 124_001-23. (2024, April). Retrieved from https://zakon.rada.gov.ua/laws/show/124_001-23#Text.
[10] Glukh, M., Matselyk, T., Anistatenko, J., Anisimova, M., & Rohozinnikova, K. (2022). Sources of financial law in Ukraine and the European Union: Comparative legal aspect. International Journal of Law and Management, 64(4), 358-367. doi: 10.1108/IJLMA-02-2022-0036.
[11] Kashperska, A., & Yatsiuk, O. (2024). Foreign economic activity of enterprises: Modern challenges and prospects of development. Business Inform, 5, 32-42. doi: 10.32983/2222-4459-2024-5-32-42.
[12] Kononenko, L.V., Magopets, O.A., Nazarova, H.B., Shalimov, V.V., & Shalimova, N.S. (2023). Foreign economic activity: Accounting, control and taxation. Kropyvnytskyi: CNYU.
[13] Kulish, D. (2022). Foreign economic activities of European Union enterprises. Modeling the Development of the Economic Systems, 4, 71-78. doi: 10.31891/mdes/2022-6-10.
[14] Mavrommati, A., Pliakoura, A., & Kontogeorgos, A. (2024). Olive oil export competitiveness in leading producing nations: An econometric approach. Journal of Agribusiness in Developing and Emerging Economies. doi: 10.1108/JADEE-09-2024-0295.
[15] Official website of State Customs Service of Ukraine. (2025). Retrieved from https://customs.gov.ua.
[16] Official website of State Statistics Service of Ukraine. (2025). Retrieved from https://www.ukrstat.gov.ua/.
[17] Official website of the Ministry of Economy of Ukraine. (2025). Retrieved from https://me.gov.ua/?lang=uk-UA.
[18] Panasyuk, V., Ptashchenko, O., Klak, O., & Trubitsyna, O. (2023). Export-import operations: Realities of accounting and taxation under the conditions of marital state. Journal of Strategic Economic Research, 24(1), 25-34. doi: 10.30857/2786-5398.2023.1.3.
[19] Regulation (EU) 2022/870 of the European Parliament “On Temporary Trade-Liberalisation Measures Supplementing Trade Concessions Applicable to Ukrainian Products under the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the One Part, and Ukraine, of the Other Part”. (2022, May). Retrieved from https://eur-lex.europa.eu/eli/reg/2022/870/oj/eng.
[20] Resolution of the Cabinet of Ministers of Ukraine No. 1402 “On Approval of Lists of Goods, Exports and Imports Subject to Licensing, and Quotas for 2024”. (2023, December). Retrieved from https://zakon.rada.gov.ua/laws/show/1402-2023-%D0%BF#n23.
[21] Resolution of the Cabinet of Ministers of Ukraine No. 1424 “On Approval of Lists of Goods, Exports and Imports Subject to Licensing, and Quotas for 2022”. (2021, December). Retrieved from https://zakon.rada.gov.ua/laws/show/1424-2021-п#Text.
[22] Reznik, N., & Borovyk, T. (2022). Customs affairs and customs policy of the state. Young Scientist, 9, 162-165. doi: 10.32839/2304-5809/2022-9-109-34.
[23] Trushkina, N., & Serbina, T. (2022). International logistics in the system of foreign economic activity of an enterprise. International Science Journal of Management, Economics & Finance, 1(3), 101-114. doi: 10.46299/j.isjmef.20220103.7.
[24] Tyurina, N., Karvatska, N., & Petyak, A. (2023). Foreign economic activity: Essential characteristics and management system. Development Service Industry Management, 4, 156-165. doi: 10.31891/dsim-2023-4(26).
[25] Utkina, M., Reznik, O., & Pavlenko, L. (2023). Financial intelligence (monitoring) during the martial law: Main challenges and key points. Journal of Money Laundering Control, 26(5), 1045-1053. doi: 10.1108/JMLC-06-2022-0093.
[26] Vlasyuk, N.I., & Momryk, Y.I. (2024). Features of the implementation of state customs policy in Ukraine under current conditions. Herald of Lviv University of Trade and Economics. Economic Sciences, 77, 83-89. doi: 10.32782/2522-1205-2024-77-12.
[27] Yakovets, T., & Kovalchuk, Y. (2023). Foreign economic activity in the context of customs and tariff regulation: Analysis of the situation and innovation during the war. Science and Technology Today, 1, 85-96. doi: 10.52058/2786-6025-2023-1(15)-85-96.
