Review

The article examines foreign experience in the legal regulation of social protection of customs employees, which can be utilized in the domestic legal field. The need for this analysis is driven by the processes of reforming and improving the system of social protection of customs employees in Ukraine, which is an integral part of the implementation of European standards into national legislation and the successful integration of Ukraine into the European Union.

The article examines the social protection systems for civil servants, including customs officials, in countries such as the United States of America, the Federal Republic of Germany, France, the Republic of Lithuania, and others. It has been established that the dynamics of changes in customs authorities within the EU included the creation of new administrative and operational units, the introduction of modern information processing technologies, and the strengthening of control and supervisory functions. This led to the reorganization of the management system, which became increasingly centralized, created additional bureaucratic challenges, and required adaptation to new working methods.

It is noted that the experience of some European countries demonstrates a comprehensive approach to social protection for customs service employees, which includes special pension programs, compulsory state insurance, material support in case of occupational risks, and even guarantees of burial at the expense of the state. In particular, the Republic of Lithuania was one of the first Baltic countries to introduce a structured system of social guarantees for civil servants, covering financial stability, medical payments, compensation for occupational risks, and housing programs.

It has been concluded that in the current difficult conditions of Ukraine\'s war, customs authorities play a key role in protecting the national economy, controlling international trade, and ensuring state security. Therefore, they require a special approach to the formation of a social protection system for customs officials as a strategic element of state policy aimed at stabilizing the workforce, reducing the level of corruption threats, and increasing the effectiveness of customs control.

Ключові слова: соціальний захист, митні органи, державна служба, соціальні гарантії, митниця, соціальна безпека.