The article describes the main theoretical approaches and issues of transparency of customs regulation of foreign economic activity as a basis for the development of integration processes in the framework of the Customs Union and the Common Economic Space created by Russia , Belarus and Kazakhstan . Conclusion are made on the need to enhance the interaction of state bodies with the business community in assessing the effectiveness of the customs authorities, improving the system of providing public services by the customs authorities, creating a system of regulatory impact assessment of draft legal acts on foreign activity.

Keywords: Single economic space, customs services, customs regulations, customs, Customs Union

The article describes the main theoretical approaches and challenges to the definition of priorities and the provision of services by the customs authorities of the Russian Federation from the position of the theory of public goods. The conclusion are made about the need for clear delineation of customs regulation of foreign trade and customs services, the introduction to the work of the customs authorities of new services, the active introduction of information and communication technologies

Keywords: Customs services, customs regulations, customs control, the theory of public goods, services