The First Step Towards Integrity: PwC Ukraine Conducted the CIPS Survey for Ukraine's Customs Authorities

07/01/25

In September 2024 as part of the World Customs Organization's Anti-Corruption and Integrity Promotion (A-CIP) Programme, PwC Ukraine conducted the CIPS survey among businesses and representatives of the State Customs Service of Ukraine.

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.  

Main findings:
  1. 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.

  2. 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.

  3. 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.

  4. 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.

Contact us

Oleksiy Katasonov

Oleksiy Katasonov

Partner, Leader, Tax, Legal & People services, PwC in Ukraine

Tel: +380 44 354 0404

Vita Miroshnychenko

Vita Miroshnychenko

Senior Manager, Head of Customs and International Trade practice, PwC in Ukraine

Tel: +380 44 354 0404

Pavlo Herasymiuk

Pavlo Herasymiuk

Manager, Customs and International Trade, PwC in Ukraine

Tel: +380 44 354 0404