Abstract
The war posed a new challenge to the Ukrainian economy: how to ensure the recovery of Ukrainian exports / imports and enable businesses to recover after the war. The aim of this study was to identify possible tools of the customs tariff mechanism that will help Ukrainian companies to recover and start working. This study is comparative and compares the structures of customs and tariff regulation of the EU and Ukraine, both in pre-war Ukraine and during the war. A poll conducted in 2022 shows the attitude of Ukrainian business to reforms and the introduction of new instruments of the customs tariff mechanism. The survey was conducted among 76 companies engaged in exports and import, of which 29 have an import component in their goods. The survey examined the business response to the introduction of the proposed innovations in Ukraine. The research methodology is based on qualitative and quantitative research methods. This study proposes ways to improve the customs tariff mechanism in Ukraine, namely the presentation of the latest models to improve the existing customs tariff mechanism, which were developed in early 2022, and are effective for the recovery of the Ukrainian economy after the war. This study also includes an analysis of the impact of the proposed models on the achievement of sustainable development goals in Ukraine in the future.
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