07/01/25
From September 2 to 27, within the scope of the A-CIP Programme, PwC Ukraine representatives conducted a survey on integrity perception in the State Customs Service of Ukraine among business and customs representatives at the western border crossing points of Ukraine, including areas in Zakarpattia, Lviv, Chernivtsi, and Volyn regions. The survey was also conducted at most of customs posts under the Kyiv Customs.
As a result, 925 responses were obtained from participants, including 448 representatives from the State Customs Service and 477 from the business sector. Some preliminary results of this first CIPS survey in Ukraine were published by the SCS on its website.
Positive dynamics. Both customs officials and business representatives highly rated the progress in modernizing the customs service and its management's performance, indicating both parties' readiness for collaboration and a shared vision of priorities.
Ethical business behavior. 89% of business representatives stated they would refuse to participate in unlawful actions, such as bribing customs inspectors to expedite procedures. However, a small number of respondents would agree to bribery, highlighting the need for further improvement in anti-corruption mechanisms.
Security concerns. About 20% of business representatives do not feel safe reporting cases of corruption. However, 100% of respondents involved in integrity-related investigations reported a positive experience.
Legislative complexity. One-third of foreign economic activity subjects acknowledged potential problematic situations during customs clearance due to complex customs legislation. Nevertheless, two-thirds of surveyed business representatives confirmed they never violate customs rules despite procedural complexities.
This survey lays the foundation for future reforms that will enhance transparency in customs operations, improve interaction with businesses, and strengthen anti-corruption mechanisms.
PwC Ukraine supports the principles of transparency and integrity and is proud to be part of this project, as the collected data has become a vital resource for assessing the current state of integrity in the customs service and defining further steps for its enhancement.
Oleksiy Katasonov
Partner, Leader, Tax, Legal & People services, PwC in Ukraine
Tel: +380 44 354 0404
Vita Miroshnychenko
Senior Manager, Head of Customs and International Trade practice, PwC in Ukraine
Tel: +380 44 354 0404
Pavlo Herasymiuk
Manager, Customs and International Trade, PwC in Ukraine
Tel: +380 44 354 0404