The customs system and the system of customs authorities: the relationship of concepts

The article is devoted to the correlation of the concepts of the customs system and the system of customs authorities of the Russian Federation. The importance of each of the mentioned systems in regulating the mechanism of our state is determined. Special attention is paid to improving the current legislation within the framework of streamlining the definitions of the customs system and the system of customs authorities of Russia. The relevance of the research topic is related to the conflicts that arise in practice in the field of correlation of the designated concepts, which negatively affects the appropriate assessment of various definitions.