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The article presents the results of the study of individual conceptual and categorical elements of the system of theoretical and legal regulation of relations in combating corruption in the customs sphere as an important component of strengthening customs security. The individual positions of the formed scientific legal doctrine on the research issues are detailed and the existing gaps in the coverage of the conceptual and categorical apparatus of theoretical and legal regulation of anti-corruption activities in the customs sphere as a way to promote the improvement of the general state of customs security are identified. The absence of the regulatory and legal characteristics of the category «competence» of customs authorities regarding the organizational support of combating corruption as a way of ensuring customs security is determined. It is proven that the competence of customs authorities in the field of combating corruption is characterized by a set of legal rights and obligations (powers) of customs authorities and their officials enshrined in the current legislation regarding the requirement of anticorruption behavior from other persons, which is enshrined in the provisions of regulatory acts. It is proposed to make additions to the list of main tasks performed by customs authorities in the Customs Code of Ukraine regarding their powers in the field of combating corruption as a component of customs security, as well as to supplement Article 6. «Customs interests and customs security», paragraph 2.1 with the following content. The competence of customs authorities in the field of combating corruption as a component of customs security is a component of the administrative and legal status of customs authorities, which is a set of their rights and obligations, tasks, functions, subject of competence, purpose, place and role of customs authorities as a specific type of activity in the field of social management, which includes a system of measures of a political, legal, organizational and managerial, ideological, socio-psychological and other nature aimed at ensuring the protection of the customs interests of Ukraine, namely national interests through the implementation of the state's customs policy. Prospects for further research include determining the directions of administrative reform in Ukraine, reviewing the powers, tasks and functions of financial control bodies, and further analyzing and improving basic legal concepts that ensure the state of legality in the field of customs security. [ABSTRACT FROM AUTHOR]