LABOR RIGHTS AND GUARANTEES FOR CUSTOMS OFFICERS: THEORY AND PRACTICE

Abstract

Despite the existing legislation, customs officers face a range of issues, including insufficient material support, the absence of specialized regulatory provisions that address the specifics of their activities, and difficulties in resolving labor disputes. Objective. This article aims to analyze the current legal regulation of labor remuneration for customs officers in Ukraine, identify the key issues in this area, and substantiate possible solutions, considering international experience. Methods. The research employs general scientific methods, including systemic analysis to assess the legal framework governing labor remuneration for customs officers, the comparative method to analyze the experience of EU countries, and the forecasting method to identify prospective directions for reforming this sphere. Results. The conducted analysis reveals that, despite the presence of a legal framework, customs officers encounter several challenges: insufficient material support, the lack of specialized regulatory provisions tailored to their specific activities, and difficulties in resolving labor disputes. Special attention is given to social guarantees, including pension benefits, insurance, material assistance, and compensation for unused leave. Customs service reforms are often accompanied by organizational changes that exacerbate social tension among employees and affect their job stability. The necessity of professional development for customs officers, including training and qualification enhancement in line with modern challenges and international standards, has been highlighted. The article substantiates the appropriateness of adapting best EU practices, such as collective agreements, social benefits, and psychological support, to the Ukrainian context. Conclusions. To improve the legal regulation and working conditions of customs officers, the following measures are proposed: reforming the regulatory framework, increasing funding, and introducing modern technologies such as automated risk analysis systems and electronic declaration processes. Implementing these measures will reduce the workload on employees, enhance the efficiency of customs services, facilitate their integration into the European legal framework, and ensure compliance with modern globalization standards.