Transformation of Approaches to the Formation of the Institutional Mechanism for Implementing Customs Activities in Ukraine in the Context of European Integration

The article develops a theory-informed and practice-oriented framework for transforming the institutional mechanism of customs administration in Ukraine under the European integration agenda. Building on a critical synthesis of recent scholarship and a structured comparison with the EU model, the study identifies five binding constraints of the current system: fiscal dominance over service and security objectives; legal fragmentation and incomplete convergence with the Union Customs Code; weak inter-agency coordination and uneven regional implementation capacity; limited interoperability of digital solutions (single window, e-declaration, NCTS) with European data ecosystems; and an underpowered human-capital base with insufficient continuous professional development. Methodologically, the research applies institutional analysis, comparative legal review, policy-design logic, and problem-driven evaluation of digital and organizational reforms, thereby linking high-level strategies with executable change levers. The core contribution is a coherent modernization architecture that sequences reforms across law, organization, data, technology, and skills: adoption of a consolidated legal framework aligned with UCC and uniform risk-analysis standards; establishment of a national policy-and-operations coordination center to harmonize practices across central and regional levels; full functional integration with NCTS and progressive coupling with the EU Customs Data Hub; introduction of AI-enabled risk management and transparent action logs for auditability; an integrity-focused monitoring system and post-audit by exception; a competency-based CPD system for customs officers, emphasizing data literacy and algorithmic oversight. The proposed sequencing is calibrated to wartime and post-war constraints, prioritizing quick-win pilots at high-throughput border points, role-based accountability for data access, and staged migration from legacy IT via interoperability layers. Expected effects include faster and more predictable release times, higher precision and recall of risk selection with fewer physical inspections, improved resilience to shocks, and measurable reductions in compliance costs for legitimate operators. Practical significance stems from providing a realistic roadmap toward a service-and-security-oriented customs model that remains compatible with EU standards while preserving protective state functions and enabling trade facilitation. The results are actionable for policymakers, customs managers, and international partners supporting Ukraine’s accession process, and they specify evaluation metrics that anchor reform delivery in verifiable outcomes rather than declarative intentions.