The customs system represents a basic instrument which guarantees interaction of the national economy with the global one, facing our state to participate in the international division of labour, carrying a fair competition between domestic and foreign producers, both domestic market and world cit. In assessing the role of the customs system in the modern economy contribute many factors such as: producing goods and services, international transportation, computerization, new forms of making transactions, new legal means to facilitate such cooperation and give commercial operations a legal certainty, modern measures of insurance against risks, development and generalization of the property and people etc.