The role of the world customs organization in the implementation of customs cooperation

The article presents the theoretical aspects and functions of the World Customs Organization, the purpose of which is to develop international instruments, conventions in the field of customs, including in terms of simplifying customs procedures and combating customs law violations, smuggling and corruption. The article presents a theoretical analysis of the development and formation of the world Customs organization and its role for the organization of customs cooperation. In conclusion, the conclusions of the research and activities for the development of the organization are presented.