2.3. Customs and taxation

problems 6

expected strategic
results 15

measures 57

Progress in the implementation of measures as of 20.11.2025

All measures of the SACP

measures, the implementation of which as of 30.09.2025

is about to begin to be completed

26 6 18 3 4

Implemented Partially implemented In progress Not implemented Not started

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
%

Analysis of the achievement of ЕSR

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

2.3.2. Nontransparent approaches to classification of goods, determination of their customs value, and scheduling of audits

2.3.3. Flawed procedure for filing administrative appeals against actions of customs officials

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

2.3.5. Excessive scope of discretionary powers of employees of tax authorities

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.