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The textbook, based on the main legislative acts regulating customs and tariff relations, considers a number of problems related to the functioning of the customs system in Ukraine: the reasons and prerequisites for the development of customs and tariff relations, the system of regulation of this type of relations, the characteristics of tariff instruments for regulating relations in the field of foreign trade, analyses the essence and main components of the country's customs and tariff policy.

Much attention is paid to the analysis of customs regimes of export, re-export, import, re-import, temporary import (export), customs warehouse, duty-free shop, etc. The basics of organisation and implementation of the customs control and customs clearance system are covered. The theoretical material is accompanied by practical recommendations and examples.

For students and trainees of higher educational institutions of economic profile, as well as all those interested in issues of customs regulation of foreign economic activity.