Legal status of states in international customs law

The study is devoted to the analysis of the role of the state as a key subject of international customs law, with sovereign powers in regulating the cross-border movement of goods. The relevance of the work is determined by the need for a balance between national interests and international obligations in the context of globalization. The authors conclude that, despite the integration processes and the transfer of some functions to supranational bodies, the state remains the main bearer of customs sovereignty. It retains the exclusive right to set tariffs, control borders, and implement international norms into national legislation. Special attention is paid to the mechanisms of interaction between states and international organizations (WCO, EEU), as well as the legal basis of delegation of authority. The results of the study confirm that the state determines the vector of development of customs regulation, ensuring a balance between trade liberalization and the protection of national security.