EFFECTIVENESS OF INTERNATIONAL TRADE FACILITATION DURING THE WAR IN THE EU: TAX EXEMPTIONS AND REGULATORY EXCEPTIONS

Abstract

The war that Russia began in Ukraine in 2022 affected both international trade and the entire transportation system in the European Union (EU). The closure of Ukraine's main ports in the Black Sea forced the transfer of cargo from maritime transport to road transport. During the war, countries' trade partnerships also changed. The EU, having restricted oil and coal from Russia, altered trade flows and, by imposing sanctions on Russia, increasingly aimed to end the war. This affected the logistics chain, raising transportation costs, and the complications in the supply chain required faster customs documentation procedures and special corridors so that goods could continue to move without interruption. The EU and international partners have included various trade concessions that allow the supply chain to operate smoothly during the war. Customs duties were suspended, anti-dumping duties reduced, quotas removed, and autonomous trade measures implemented. The academic literature shows that all these measures are in line with GATT/WTO rules, allowing the market to normalize while helping local producers not to stop work or trade with war-affected partners. This has assisted Ukraine in terms of exports, allowing goods to reach EU markets. Trade facilitation measures during wartime also have practical value for policymakers. Reduced customs procedures, faster border operations, and emergency transit corridors helped ensure the timely arrival of cargo and its proper delivery location. The 'Solidarity Lanes’ initiative demonstrates that political actions can increase the resilience of a region, while temporary trade measures can support economic activity and maintain supply chains even during war.