ASSESSING THE EFFECTIVENESS OF CUSTOMS ADMINISTRATIONS: INTERNATIONAL EXPERIENCE

Abstract

The article systematizes international experience in assessing the effectiveness of customs administrations, using the cases of France, Poland, the United States, and Lithuania. The study focuses on the criteria applied to evaluate the performance of customs authorities and the procedures for their practical implementation. Particular attention is paid to the institutional and methodological foundations of performance assessment systems operating in different national contexts.

The main tasks and functional priorities of the French Customs and Excise Directorate are outlined, and a comprehensive set of indicators used to assess the effectiveness of customs authorities in France is presented. In addition, the article analyzes the approach to evaluating the performance of U.S. customs administration, demonstrating that it is based on a system of effectiveness criteria and target performance indicators that enable comparison between planned and actual results. This approach allows for the consideration of dynamic changes and supports strategic and managerial decision-making in the customs sphere.

The experience of assessing the effectiveness of Polish customs authorities is summarized, with particular emphasis on the national system of key performance indicators developed to ensure transparency, accountability, and alignment with public policy objectives. Furthermore, the indicators used to evaluate the effectiveness of Lithuanian customs authorities are examined, highlighting their focus on operational efficiency, risk management, and compliance facilitation.

The study identifies key differences in national approaches to evaluating customs effectiveness across European countries. The most significant differences include substantial variation in the number and structure of indicators applied, divergences in national customs policies and risk profiles, differences in the organization of customs services, and distinct approaches to planning, goal-setting, and defining the functions and priorities of customs authorities. The findings underline the importance of adapting performance assessment frameworks to national institutional conditions while maintaining comparability with international best practices.