In modern conditions, the dynamic development of international trade in Europe, on the one hand, increases the economic competitiveness of the state and strengthens its financial and economic condition, and on the other hand, causes significant threats to national security, its markets and society associated with illegal movement of international supply chains. In such circumstances, the role of the balancer in ensuring the maximization of the constructive effects of international trade and minimizing its destructive effects on the development of the state as a whole and its individual areas is performed by the national customs system.
On the basis of the obtained results of the analysis of modern and perspective tendencies of development of customs systems the unified functional purpose of customs authorities in the conditions of globalization and European integration is substantiated. In particular, it was established that such purpose is associated with the formation of national and international security on the basis of quality control over the movement of international supply chains; ensuring the territorial integrity of the country by clearly delineating and protecting state borders; creation of an objective information base about the state of international trade for the grounded decision-making by the state authorities; ensuring the welfare of society by preventing harmful and substandard products from entering the country; protection of the national market and producer through the objective tariff and non-tariff regulation of foreign economic activity; intensification of legal international trade of domestic business structures on the basis of simplification of customs procedures for law-abiding business; increasing the level of financial and economic development of the country through the filling of the state budget with customs payments; ensuring the competitiveness and investment attractiveness of the country through the formation of its image as a stable and profitable foreign trade partner.
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