E3S Web of Conferences.
EDP Sciences.
Том 91.
2019.
Development of the theory assumes existence in its basis of an idealized object - theoretical model. Creation of such object - a necessary stage of creation of any theory, including theories of customs management. Customs management represents the theory of management of customs affairs - the customs organizations, processes (functions, procedures, operations), technologies, resources (personnel, information, etc.), services. © The Authors, published by EDP Sciences, 2019.