Administrative and legal principles of management in the field of customs affairs

The article examines the administrative and legal principles of management in the field of customs as an important element of state regulation of foreign economic activity. The role of effective customs administration in the context of globalization of the world economy and the intensification of international trade is considered. Modern challenges associated with the need to simplify customs procedures, digitalize customs operations, combat customs offenses and harmonize national customs legislation with international standards are analyzed. The paper examines the management system in the field of customs as a complex administrative and legal mechanism, which includes the regulatory framework, organizational structure of customs authorities, mechanisms of interaction between different levels of the customs system and with other state authorities. The evolution of scientific views on the functions of customs authorities from a four-component model (fiscal, regulatory, security and economic functions) to a more compact triad (security, regulatory, fiscal), which reflects the trend of consolidation of functional load in the context of administrative reform. Special attention is paid to the law enforcement function of customs authorities, which was legally established in 1993. The transformation of the administrative paradigm from a command-and-control model to a client-oriented approach is analyzed, where «serving» the population becomes the key mission of the state apparatus. The importance of the principle of respecting the rights and legally protected interests of individuals, enshrined in the Customs Code of Ukraine, is emphasized as fundamental for the implementation of state customs affairs. The author considers the dualistic nature of state administration in the customs sphere, which combines theoretical (a branch of science with multiple disciplinary connections) and practical (a type of state activity for the implementation of executive and administrative functions) dimensions. The need to improve the administrative and legal regulation of customs activities is substantiated in order to increase the efficiency of customs control, simplify customs clearance procedures, and create favorable conditions for bona fide subjects of foreign economic activity.