Annotation

The concepts of service and control are actively used in the current customs legislation. An analysis of its provisions allowed the author to identify the absence of the concept of customs service as a type of public service, as well as contradictions in the use of the concept of service in the regulatory framework of customs regulation. The article highlights the common and distinctive features of public service and control in the customs sphere. It is concluded that in the current customs legislation, the concept of service is mostly used in a private law sense. The concept of a public service provided by customs authorities is applied in subordinate (departmental) regulation. A classification of customs services carried out in the modern period is proposed. Based on the conducted theoretical and legal analysis, four options for the relationship between control and services in the customs sphere are proposed: an option for including services in control; an option for the presence of control when providing a service; an option for the connection between control and service from the perspective that the development of services narrows the scope of control; an option for the penetration of a service nature into control through the principles of control.