Ukraine has set the goal of bringing its laws, policies and practices regarding asylum into line with international and European standards. Given the impact of legislative and administrative reforms in Ukraine since December 2010, and in the interest of some European countries in examining whether it is possible to return of asylum-seekers to Ukraine on the basis of the “safe third country” concept, UNHCR has undertaken to assess Ukraine’s asylum system and to make concrete recommendations regarding the existing gaps. The present paper provides an assessment of the Ukrainian asylum system, including access to procedures, quality of the asylum adjudication mechanisms, and treatment of unaccompanied children, as well as reception, accommodation and detention issues. UNHCR concludes that, despite significant progress in recent years, Ukraine’s asylum system still requires fundamental improvements: it does not offer sufficient protection against refoulement, and does not provide asylum-seekers the opportunity to have their asylum claims considered in an efficient and fair procedure. Therefore, Ukraine should not be considered as a safe third country and UNHCR further urges States not to return asylum-seekers to Ukraine on this basis.