Abstract The ambiguous trends in international trade in 2019 and the forecast for 2020 enhance the functional role of the customs bodies in every country. That is because the customs system largely determines the ease of conducting international trade, the security of international supply chains and economic development of the countries. Though many developed countries have been able to form progressive customs systems, there are still countries that are in the process of reforming customs administrations and require a unified conceptual approach to build their customs systems. Given this fact the goal of our study is to analyze current trends in the development of the international customs systems and on the basis of it to identify the main and support functions of customs administration. Based on the principle of the best practices, the countries with the best customs administrations according to WTO data, i.e. France, Germany, the Netherlands, Lithuania and Poland were selected for analysis. We analyzed the positions of these countries in the leading international rankings, the key quantitative indicators of their customs activity and the peculiarities of the organizational construction of the customs authorities by functional principle. As the result, based on the use of systematic, dynamic and topologically substantive approaches and results of research, we developed a unified conceptual structure of the customs administration. In particular, the main functions (i.e. control, security and fiscal) and support functions (i.e. regulatory, administration, communication, service, information and statistical subsystems, resource support subsystem and international cooperation) were proposed. The proposed structure is intended to be used by representatives of the customs authorities in different countries throughout the world.

中文翻译：

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海关部门形成的现代趋势：最佳欧洲惯例和统一的结构

摘要2019年国际贸易的歧义趋势和2020年的预测增强了每个国家海关机构的职能作用。这是因为海关制度在很大程度上决定了进行国际贸易的难易程度，国际供应链的安全以及各国的经济发展。尽管许多发达国家已经能够建立渐进的海关制度，但仍有一些国家正在改革海关行政管理，并要求采用统一的概念方法来建立其海关制度。鉴于这一事实，我们的研究目标是分析国际海关系统发展的当前趋势，并在此基础上确定海关管理的主要职能和支持职能。根据最佳做法的原则，根据WTO数据，海关管理最好的国家，即法国，德国，荷兰，立陶宛和波兰，被选为分析对象。我们从职能原则上分析了这些国家在国际领先排名中的位置，其海关活动的关键定量指标以及海关当局组织建设的特殊性。结果，在使用系统，动态和拓扑实质性方法以及研究结果的基础上，我们开发了海关管理的统一概念结构。特别是主要功能（即控制，安全和财务）和支持功能（即监管，管理，通信，服务，信息和统计子系统），资源支持子系统和国际合作）。拟议的结构旨在供世界各地不同国家的海关当局代表使用。