ПРАВОВИЙ СТАТУС ПОСАДОВИХ ОСІБ МИТНИХ ОРГАНІВ УКРАЇНИ: ВИЗНАЧЕННЯ, ОЗНАКИ, ВИДИ, СПЕЦІАЛЬНІ ЗВАННЯ

The article explores the legal status of customs authorities’ officials in Ukraine as a key element of civil service within the customs system. It is determined that their status is regulated by a set of legal and regulatory acts that establish the scope of rights, duties, powers, and responsibilities. The peculiarities of defining positions within customs authorities, their regulatory consolidation in the staffing schedule, as well as the significance of job descriptions and job profiles for the regulation of officials’ functions, are analyzed. Particular attention is paid to the authoritative powers of customs officials, which directly stem from the competence of customs authorities. It is established that the legal status of an official determines their role in ensuring the implementation of state customs policy, monitoring compliance with legislation, combating smuggling, and other customs offenses. It is argued that, despite the exclusively administrative status of customs authorities, their activities may inherently have a law enforcement nature, which requires further regulatory clarification. The issue of special ranks assigned to customs authorities’ officials as an alternative to civil service ranks is examined. It is established that special ranks not only formally define the hierarchical structure of positions but also serve as a mechanism for stimulating professional development and career growth among employees. The necessity of improving the procedures for assigning these ranks, particularly based on qualification requirements, service tenure, and competence levels, is highlighted. The article also examines the issue of terminological unification of the concepts of “service official of customs authorities” and “official of the customs service.” It is substantiated that their parallel usage creates legal inconsistencies, whereas establishing a single term would contribute to legal certainty. Based on the conducted analysis, it is concluded that effective legal regulation of the status of customs authorities’ officials is a crucial factor in ensuring legal certainty, the functional capability of the customs service, and its adaptation to contemporary challenges. The need for further legislative improvements in the customs service, particularly in terms of law enforcement and personnel policy, is substantiated. Developing clear legal mechanisms for regulating the activities of customs authorities’ officials will strengthen the institutional capacity of Ukraine’s customs service, which is essential for its effective functioning in the context of European integration processes.