Ukrainian Customs is under fire. Functioning of the territorial bodies of the State Customs Service during the Russian invasion

The affairs of Ukrainian Customs during the Russian Federation’s military aggression against Ukraine were heavily impacted from the first days of the declaration of martial law on the territory of Ukraine. The effect of the Russian invasion of Ukraine on the activities of the State Customs Service of Ukraine and its territorial bodies (customs offices) is examined. The advantages and disadvantages of anti-crisis measures introduced by the State Customs Service to overcome the negative consequences of ongoing armed aggression are then explored. Finally, the current organisational and competence aspects of the territorial bodies of the State Customs Service of Ukraine during the armed conflict are emphasised.