THE EVOLUTION OF CUSTOMS AND TARIFF THEORIES AND THEIR IMPACT ON THE FORMATION OF GEOECONOMIC VECTORS OF GLOBAL TRADE

The article explores the evolution of theoretical approaches to customs and tariff regulation of foreign economic activity and analyzes the modern transformations of this mechanism in the context of global challenges. It is emphasized that customs policy functions as a multifaceted tool, fulfilling both fiscal and strategic roles – from supporting domestic producers to regulating integration processes. The introduction substantiates the relevance of the topic, which arises from the need to reconsider customs-tariff regulation in conditions of war economies, disrupted global supply chains, rising protectionism, and the development of regional trade blocs. The aim of the study is to analyze the transformation of theoretical and practical aspects of customs and tariff regulation, taking into account changes in the global trade environment and the adaptation of classical economic doctrines to current realities. The study reveals that customs-tariff policy is gradually shifting from traditional protectionist and liberal models to adaptive hybrid approaches that integrate fiscal functions with strategic security indicators. Contemporary academic perspectives on customs affairs are analyzed – ranging from legal and administrative dimensions to integration-focused, logistical, and socially oriented models. A generalized classification of research positions is developed regarding the impact of customs policy on international trade, including concepts of regionalism, gravity models, economic nationalism strategies, and tariff liberalization. Particular attention is given to the specifics of Ukraine’s customs-tariff policy, which requires modernization in light of global market challenges and the need for economic recovery. The conclusions highlight that customs and tariff regulation must maintain a balance between openness and protectionism while adapting to new formats of a multipolar world. The need for rethinking traditional approaches and designing innovative strategies in customs policy is substantiated – strategies that correspond to the demands of economic resilience, social equity, and geoeconomic realism.