The French customs authority system is an example of effective combatance against customs offenses for Ukraine

The article analyzes the structure and functioning of French customs authorities, emphasizing their role in combating offenses in the customs sphere and the possibility of adapting their experience for Ukraine. The French customs service consists of several units responsible for various aspects of customs control, from intelligence to investigations and technical support. Special attention is paid to the use of innovative technologies, such as risk analysis systems and «smart borders», which significantly increase the efficiency of customs operations. These technologies allow accurate control of goods, vehicles and passengers, which ensures prevention of customs offenses. The results show that the structure of the French customs authorities, divided into specialized directorates (intelligence, operations, investigations and technical support), significantly contributes to the prevention of fraud, illegal trade and security threats. Active use of risk analysis systems and cooperation with international organizations helps France manage cross-border risks and ensure compliance with European standards. The French model offers a valuable plan for the modernization of the customs service of Ukraine and its integration into European and world standards. On the basis of the analysis of the experience of France, conclusions were drawn regarding the possible directions of development of the Ukrainian customs service, in particular through the introduction of modern technologies, automation of processes and strengthening of international cooperation. The integration of advanced risk management methods and automated control systems will allow Ukraine to improve the transparency, security and efficiency of customs operations, reducing the number of offenses and corruption.