The role of customs in the fiscal policy of the state. Customs bodies are considered law enforcement bodies and are provided with funds from the state budget.

      Аннотация: Customs bodies also perform other tasks provided for by legal documents. Customs bodies perform the tasks assigned to them in cooperation with other bodies of state administration and local bodies of state power. These bodies are obliged to assist the customs authorities in the implementation of customs control and in the fight against violations of customs legislation. In order to fulfill the tasks assigned to them, the customs bodies exchange information on the existing materials on detected violations with other bodies and organizations, as well as other information in accordance with the procedure established in legal documents and agreements.For all the normative documents issued by the customs authorities within the scope of their powers, it is necessary to agree with the relevant ministries and agencies and to register them according to the procedure established in the legal documents.

Ключевые слова: theoretical basis, activity of customs authorities, organization, customs bodies, organizing customs, Control.