CONTROL OF «DIRECTORATE OF CUSTOMS IN LVIV» OVER EXPORT AND IMPORT OPERATIONS (1920S)

Abstract

Abstract. The purpose of the article is to analyze the features and role of control functions of the «Directorate of Customs in Lviv» in the 1920s in relation to the regulation of export-import operations. To study the legal, economic and organizational aspects of customs control in the context of the political and economic situation of interwar Poland. Highlight the influence of customs control on the development of foreign economic activity, restriction of smuggling and support of national financial security. Research methodology. To achieve the goal of the research, the following methods were used: historical-comparative, which made it possible to trace the evolution of organizational structures and approaches – to the control of the «Directorate of Customs in Lviv» over export-import operations; archival and documentary was used for detailed study and analysis of sources related to the activities of customs authorities; statistical – provided a qualitative and quantitative analysis of export and import volumes, the level of customs duties, the structure of trade, etc.; system allowed to comprehensively consider the «Directorate of Customs in Lviv» as an element of the general socio-economic and financial policy of Poland. Scientific novelty. In the study, for the first time, a systematic analysis of the functions and role of the «Directorate of Customs in Lviv» as an effective tool for controlling export-import operations in the conditions of post-war recovery and economic challenges of the 1920s was carried out. The specifics of export-import operations were studied, their features and trends were characterized, including the types of goods subject to control and the mechanisms used to regulate them. This made it possible to better understand the socio-economic situation in Poland, its influence on the development of the economy. Conclusions. The activities of the «Directorate of Customs in Lviv» in the 1920s played a key role in the regulation of export-import operations, providing not only control over compliance with customs rules, but also contributing to the economic development of the state. Customs control was necessary to maintain the stability of the economy in the difficult political conditions of the studied period. Control over export-import operations was subject not only to internal regulations, but also to external political factors, such as changes in international relations, new trade agreements, and changes in legislation that significantly influenced customs policy. In general, the «Directorate of Customs in Lviv» demonstrated the ability to adapt to new economic realities by making changes to the procedures for controlling export-import transactions.