IER Kiev

Medium-sized private enterprises play an important role in the economy and social development. Medium-sized enterprises operating in domestic and foreign markets are a kind of \"backbone\" of the economy. Compared to small and large enterprises, medium-sized businesses have higher viability, better access to external financing, and \"economies of scale\" benefits. 

Even before the war, crossing Ukraine\'s border with the EU was not a pleasant experience for tourists and businesses. The war has intensified the problems, as the western land border has become a bottleneck for passengers and cargo. As a result, queues at the border and related infrastructure problems remain a challenge for Ukraine and its western neighbors.

The war caught Ukrainian customs in the process of reform. Before the war, the customs service in Ukraine was reformed in several stages. Some results have been achieved, although the main challenges, corruption, and inconsistent regulatory enforcement, still need to be overcome.

A real fight against smuggling is possible only due to a systematic approach and implementation of a set of different measures. The introduction of criminal liability for goods smuggling in itself, without implementing other instruments in the customs will not solve the problem.