摘要：The article determines the role of customs authorities in organization of international economic activity. The peculiar features of services rendered in the customs sphere were studied, and a group of services rendered by specialized intermediaries was identified. These services were characterized and the possibility of their outsourcing was considered. The article also considers the advantages and deficiencies of using full, partial, and controlled outsourcing. A model of stage-by-stage implementation of controlled outsourcing in the customs sphere was developed, and approaches to evaluating the efficiency of outsourcing in the customs sphere were suggested.
