The dissertation is devoted to complex research, deepening of theoretical bases, expansion of methodical tools and formation of organizational provisions on development of customs control in the system of financial security of the state. The paper formulates conclusions and recommendations aimed at improving the functioning of the customs control mechanism as a tool to ensure the financial security of the state. The dissertation provides a critical analysis of scientific approaches to the study of the category of customs control, resulting in four main approaches (functional, process, methodological and financial), which allowed us to conclude about the complex nature of the latter. Based on the decomposition analysis, the peculiarities of customs control are singled out and the author's interpretation of this category as a special type of state financial control carried out in customs control zones by authorized entities during movement of goods and other items payments, execution of instructions of controlling bodies, monitoring of execution of instructions, certain methods (documentary check, inspection, post-customs audit, interrogation, etc.) and aimed at prevention of violations and observance by the controlled subjects of the current legislation. As a result of the analysis of the categorical-conceptual apparatus of financial security the following conceptual approaches to the interpretation of its essence are formed: 1) subjective approach; 2) object approach; 3) institutional; 4) system. The dissertation substantiates that the methodological basis of the study of financial security is appropriate to choose a systems approach, due to the importance of its study as a complex relationship of individual subsystems, levels and elements of the system, which will achieve a positive systemic effect. Conceptual bases of formation of system of financial safety which consists of three interconnected subsystems are formed: 1) functional-target; 2) subject-object; 3) security subsystem, which contains personnel, legal, methodological, organizational and information support. As a result of research it is specified that under the mechanism of customs control it is necessary to understand process of influence of the subject of customs control on object by means of the methods used within the carried-out customs policy for observance of the certain level of financial safety of the state in the presence of the formed normative information and organizational support. This determined the formation of the structure of the above mechanism in the system of financial security of the state, which contains the subject-object component of the mechanism, which interact through the use of control methods, the unit of evaluation of control results from the standpoint of compliance , which is aimed at implementing the impact on violators of customs legislation through the application of penalties, revocation of licenses, the application of other measures of administrative influence, etc
