The article analyses the EU policies towards the extension of a Common Transit Procedure and the New Computerised Transit System (NCTS) over associated countries given a case of Ukraine. A reasonable amount of the EU actions and aid on implementing the NCTS are performed within frameworks of the Eastern Neighbourhood Policy. It is instrumental for approximation of customs legislation, capacity budling, and modernization of customs authorities of the EU neighboring states. However, the impact of the NCTS implementation goes far beyond mere transit arrangements. It has the potential to introduce basic principles of the EU administrative law and best practices of administration into the day-by-day performance of national customs authorities. Ukrainian customs have favorable start conditions; so far, the national customs authorities and traders have experience in utilizing customs IT solutions. However, the transition to the new transit procedure

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