Prospects for the development of customs operations and customs control in relation to goods and vehicles transported across the customs border of the state

Customs operations are an important component of customs activities and cover a wide range of actions carried out by participants in customs relations. These actions are related to the exercise of rights and performance of duties arising in the course of customs operations. The article presents the main theoretical aspects of the application of customs operations by customs officials in the exercise of their powers. In conclusion, the main directions of development of the institute of customs operations are given.