Institutional and legal challenges of pension and social security systems for customs officers: a comparative study of Ukraine and the EU member states

The article offers a comparative legal analysis of pension and social security regulation for customs officers in Ukraine and the EU Member States. The study aims to identify legislative gaps and opportunities for improving national law based on best European practices. The customs service is regarded as a distinct type of public service that entails a high level of social responsibility and professional risk, thereby justifying the need for special social guarantees. The study applies a comparative legal method, analysis of legal acts, court decisions, and academic sources. The results reveal significant differences in customs officers’ pension systems and highlight the advantages of introducing a multi-level social security model based on the principles of actuarial balance, transparency, and fairness. The conclusion emphasises the need to reform the Ukrainian system by implementing elements of the European approach and ensuring a robust level of social protection for customs personnel.