таможенное администрирование

Introduction. Modern realities require that customs authorities should improve the quality of customs administration. However, despite the wide use of this concept, its content is still not clearly defined either at the level of legislation or in the scientific literature. Purpose. The main goal of the work is to study the concept and content of customs administration, which is especially important in the context of the functioning of the Eurasian Economic Union. Results. The study of the institution of customs administration contributes to the correct consolidation of the concept in scientific, reference literature and legislation. Conclusion. Customs administration is considered as the functioning of the management system in the field of customs that helps implement the law enforcement and fiscal functions of customs bodies and increase the reliability and quaulity of customs formalities. Possible ways of improving the institution have been proposed.