Аbstract. Historically, at the moment, the customs sphere in the Republic of Kazakhstan is a new area of public administration. This is due to the country’s long stay in the USSR. Before gaining independence, being one of the union republics, Kazakhstan could not develop this industry on its own, as it was forced to obey the principles of organizing the customs affairs of the USSR, which did not make it possible to independently regulate customs relations with other countries in favor of our state. The situation changed dramatically after gaining independence in 1991 [1]. This work reveals the features of the customs sphere of independent Kazakhstan.

Keywords: customs sphere, customs system, customs business, goods, duty, legislation.