Abstract

Many functions of customs are related to the movement of goods across borders, which provides a wide range of multifaceted interstate cooperation. Given that these business relationships have cross-border characteristics and operate in the area of foreign trade interests, it is clear that tariff relationships cannot be governed by one state.
 The customs structure is an integral part of an integrated hierarchical system of national regulation of foreign economic processes, which regulates the complexity of the required information and documentation and provides supervision of cross-border management. At the same time, in recent years, customs services, along with traditional organizations of work in the field of cross-border business management and taxation, have increasingly introduced many customs services that can be interpreted as special forms of public services.
 The customs department faces new challenges in the context of closely related individual segments of the world's business areas and the globalization of economic processes, which contributes to the logistics development of cross-border business in all respects.
 It should be borne in mind that the regulation of the trade process is inevitable in the context of changes in global economic systems that affect both the export and import of certain goods. These situations determine the high urgency of the problem, and can be resolved through a compromise between liberal and protectionist solutions.

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