the Lecture was devoted cornerstone issue of organization of customs business in the modern Ukraine. Covers the problems of cooperation of customs services of Ukraine and countries of the Customs Union given the prospects of signing of the economic part of the Association Agreement between Ukraine and the EU.  the attention is focused on the activities of the customs service of the illegal schemes of evasion from payment of customs payments. Aroused interest among students information about new changes in the tax system taxation with respect to the problem of replenishment of revenue part of  the state budget of Ukraine.