Abstract

The article examines the problem of the need to transform the process of inspecting the activ-ities of customs authorities. As a theoretical basis for the implementation of transformation, the author lays down the principles of the methodology of the process approach and the concept of service-oriented customs administration. From a practical point of view, an adaptive mechanism is being developed that allows for this transfor-mation, as well as its organizational and functional model is formulated. The introduction and application of the adaptive mechanism developed by the author will help solve the problem under study, as well as bring to a new level the quality and efficiency of inspections conducted by customs authorities.

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