Abstract
The article theoretically substantiates the subject-object relations arising in the field of customs services as one of the key elements of the modern concept of service-oriented customs administration. Within the framework of the analyzed approach, the role of individuals (or passengers) is considered as subjects of consumption of various customs services. The objects of providing customs services, including customs control services, customs declaration and document management services, as well as customs communications services, are discussed. The key aspects of interaction between subjects and objects in the context of improving the efficiency of passenger service are highlighted.
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