Customs and taxation

2.3. Customs and taxation

problems 6
expected strategic
results 15
measures 57
Progress in the implementation of measures as of 18.09.2025
measures, the implementation of which as of 30.06.2025
25 6 18 1 7
57
Implemented Partially implemented In progress Not implemented Not started
Measures implemented (fully and partially) - 31 (54.4%)
Qualitative level of achievement of ESR
1 7 46.7%
High
3 20.0%
Middle
5 33.3%
Low
 
Average evaluation of achievement of ESR, %
55.3
%
Convenient search for measures
Display in tabular form
the diagrams above show the share (%) of completed measures (fully and partially)
Problems
% of measures implemented — % of measures partially implemented — evaluation of achievement of ESR, % —
2.3.1. Insufficient transparency and effectiveness of customs authorities, excessive discretionary powers of customs officers
42.1%
19
35.0
%
ESR 2.3.1.1.
66.7%
90.0%
ESR 2.3.1.2.
60%
30.0%
ESR 2.3.1.3.
0%
0.0%
ESR 2.3.1.4.
50%
55.0%
ESR 2.3.1.5.
33.3%
0.0%
2.3.2. Nontransparent approaches to classification of goods, determination of their customs value, and scheduling of audits
80%
10
87.5
%
ESR 2.3.2.1.
50%
85.0%
ESR 2.3.2.2.
100%
90.0%
2.3.3. Flawed procedure for filing administrative appeals against actions of customs officials
33.3%
6
60.0
%
ESR 2.3.3.1.
50%
30.0%
ESR 2.3.3.2.
25%
90.0%
2.3.4. Interference by law enforcement agencies in the work of customs authorities and abuses committed when an order to carry out re-inspection of goods is communicated
66.7%
3
70.0
%
ESR 2.3.4.1.
66.7%
70.0%
2.3.5. Excessive scope of discretionary powers of employees of tax authorities
55.6%
9
95.0
%
ESR 2.3.5.1.
100%
90.0%
ESR 2.3.5.2.
0%
100%
2.3.6. The fact that the tax authorities have functions that involve imposing financial penalties and excessive focus of the efforts of these authorities on imposing such penalties lead to corruption risks.
60%
10
33.3
%
ESR 2.3.6.1.
100%
55.0%
ESR 2.3.6.2.
25%
0.0%
ESR 2.3.6.3.
50%
45.0%