This article examines the key aspects that determine the role of the customs service in the formation of the state budget, trade development and increasing the efficiency of public administration. It reveals the main functions of customs authorities, analyzes key problems in the field of customs regulation and suggests ways to solve them. The main problems include: existing administrative barriers; complexity and multi-stage nature of customs procedures; multiple control bodies at checkpoints; lack of communication between the business processes of various state control structures. These factors lead to suboptimal use of available technical means and infrastructure, which in turn complicates foreign trade procedures. The following mechanisms are proposed to improve customs regulation: optimization of customs procedures; improvement of customs legislation; development of international cooperation; continuous professional development of customs officers. The introduction of these tools will make customs regulation more effective and open, and will also ensure that the customs system complies with international standards