Annotation

On the eve of the 80th anniversary of the Great Victory, the article provides a description of the control and supervisory activities of the Soviet customs authorities during the Great Patriotic War. The author highlights the features of customs control in military conditions, including: reflection of the state monopoly of foreign trade; a combination of control and fiscal functions with the obvious dominance of the former; the prevalence of subordinate or departmental regulation of control and supervisory procedures; the prevalence of actual control and customs inspection of goods as its form; differentiation of control over commercial trade turnover and the movement of charitable goods; the use of simplifications in the cross-border movement of goods. Based on the analysis of scientific and other literature, a conclusion is made about the significance of the contribution of customs authorities to ensuring the passage of goods within the framework of Lend-Lease and along the International Red Cross. The article evaluates the courage and dedication of the personnel of the customs institutions who took an active part in the organizational and legal support of the cross-border movement of goods, the implementation of customs control, the implementation of customs tariff regulation, and the fight against smuggling. The border customs officers, along with the border guards and military personnel, heroically resisted the fascist invaders in the first days of the war. As a conclusion, the position is substantiated that in this historical period, separate independent areas of customs control are formed, in particular, customs control of goods transported as humanitarian aid.