乌克兰：技术援助报告国家税收战略实施：海关管理改革

UKRAINE National Revenue Strategy Implementation:Customs Administration ReformsAPRIL2025 Prepared ByUrmas Koidu The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Ukraine (the "capacity development (CD) recipient") in response totheir request for technical assistance. Unless the CD recipient specifically objects to such disclosure, thisdocument (in whole or in part) or summaries thereof may be disclosed by the IMF to the IMF ExecutiveDirector for Ukraine, to other IMF Executive Directors and members of their staff, as well as to otheragencies or instrumentalities of the CD recipient, and upon their request, to World Bank staff, and othertechnical assistance providers and donors with legitimate interest (seeStaff Operational Guidance on theDissemination of Capacity Development Information). Publication or Disclosure of this report (in whole orin part) to parties outside the IMF other than agencies or instrumentalities of the CD recipient, World Bankstaff, other technical assistance providers and donors with legitimate interest shall require the explicitconsent of the CD recipient and the IMF’s Fiscal Affairs Department. The analysis and policy considerations expressed in this publication are those of IMF’s Fiscal AffairsDepartment (FAD). This technical assistance (TA) was provided with financial support from the Ukraine CapacityDevelopment Fund (UCDF). International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.orgIMF.org/pubs I.Introduction 1.A National Revenue Strategy 2024-2030 (NRS) was adopted in December 2023 by theCabinet of Ministers of Ukraine, outlining revenue mobilization reforms. Its customs administrationcomponent includes specific measures to address structural obstacles and inefficiencies in customsprocesses. At the request of the State Customs Service (SCS) and the Customs Policy Department of theMinistry of Finance (MoF), the IMF Fiscal Affairs Department (FAD) provided peripatetic expert support tofacilitate the implementation of the NRS by reviewing progress and providing advice. 2.This technical assistance report summarizes the support provided by Mr. Urmas Koidufrom September 16 to December 16, 2024.Mr. Koidu organized weekly video conferences (VCs) withsenior management of the State Customs Service (SCS) and the Ministry of Finance (MoF) to overseethe implementation of the NRS. Advice was given through regular VCs and desk assessments ofdocuments prepared for the NRS Steering Committee (SC), which convened twice during the expert’sassignment. The capacity development (CD) support focused on the agreed areas of the NRS customscomponent. Guidance was provided on these areas, as well as on strengthening project managementand governance, improving the risk management function, and planning the modernization of customs ITsystems. Customs administration5.2.1 Strengthening anti-corruption measures and increasing trust in the customs authorities5.2.2 Support and cooperation with business5.2.3 Development of international customs cooperation5.2.4 Institutional development of customs authorities5.2.5 Development of IT and provision of technical means of customs controlSource: NRS II.Findings and Advice Overall, good progress and a high level of commitment to implementing the NRS have 3.been observed.Notable advancements include establishing an NRS implementation mechanism withinthe SCS, developing the SCS Reform Plan 2024-30 (RP30), creating the Steering Committee (SC), andregular reporting on NRS implementation. The RP30 was adopted in May 2024, and a SteeringCommittee (SC) was established in September 2024 to guide the implementation of the NRS customsadministration component. Chaired by the acting head of the SCS, the SC comprises senior and middlemanagement from the SCS and the MoF. 4.The SC has organized two meetings to oversee RP30 progress and adopted several keydocuments.Such documents include the risk matrix and key performance indicators (KPIs) to monitorand assess progress. A monthly RP30 progress report has been produced for the SCS since July 2024,and a quarterly report is submitted to the MoF for review. The first quarterly report, covering July-August2024, and aligning the legal framework with the EU's standards s approved by the SC and submitted tothe MoF for review. 5.Additionally, Ukraine has made significant progress in modernizing the legal framework,including aligning with EU standards, particularly the Union Customs Code (UCC).Recent effortsinclude the adoption of laws No. 3926 on August 22, 2024, and No. 3977 on September 17, 2024. LawNo. 3977-IX enhances transparency in the selection of the head of the SCS, the assessment of theirperformance, and the management of the organization. A new draft of the Customs Code, fully alignedwith the UCC and incorporating other EU regulations, is unde