Law enforcement status of the State Customs Service of Ukraine

The article is devoted to a thorough study of the legal status of the State Customs Service of Ukraine and substantiates the need to grant it the status of a law enforcement agency. Attention is focused on the fact that since the declaration of independence of Ukraine, the customs body has undergone numerous reorganizations. However, despite these changes, their frequency did not always correlate with an increase in the efficiency of his activity. The State Customs Service of Ukraine lacks the legal status of a law enforcement agency, which significantly limits its capabilities in the field of combating customs violations, conducting operational investigative activities, and also reduces the level of international cooperation in the fight against transnational crimes, such as smuggling and other offenses. It is argued that giving the customs service the status of a law enforcement agency will ensure a number of positive changes, including increasing the effectiveness of customs control, strengthening the economic security of the state, and strengthening the fight against illegal operations. In this context, it is emphasized that the customs service, performing its functions, without the appropriate legal status, does not have the opportunity to fully interact with other law enforcement agencies and effectively fight the financial and economic threats that are increasing in the conditions of globalization, which negatively affects its role in the state system control, since the customs authorities actually remain in secondary positions in the fight against international criminal groups. The article proposes to make changes to the current legislation, in particular to the «Regulations on the State Customs Service of Ukraine», which will allow to clearly define its status as a law enforcement agency. Such a step will contribute to the improvement of legal regulation and increase the efficiency of the customs service in the conditions of modern challenges. Thus, the author concluded that granting the State Customs Service of Ukraine the status of a law enforcement agency is a necessary step in ensuring the appropriate level of economic and financial security of the country, and will also contribute to the strengthening of international cooperation in the fight against transnational crime.