The article deals with problematic issues of transformation changes in the state customs procedures at the current stage of reformation. It is demonstrated that any normsetting initiatives and steps aimed at development and upgrading of the state customs procedures should be based on scientifically substantiated system views, best practices and achievements of science. It has been established that absence of clear-cut approaches to correlation of the notions of «administrative and legal concept of the state customs procedures implementation», «concept of the state customs procedures» and the «concept of the state customs procedures implementation» as well as ambiguity of views on comparison the notions of «administrative and legal concept of the state customs procedures implementation» with the notion of the «concept of formation and implementation of the state customs policy» are caused by a fragmentary implementation of the scientifically substantiated model of the administrative and legal concept of the state customs procedures. It is emphasized that efficient execution of the state customs procedures based upon rational and modern administrative and legal concept of the state customs procedure implementation which reflects vision of the forms and methods of transformations and their ultimate results in the course of the customs reform in Ukraine is based on three main didactic systems: a system of the customs bodies of the State Fiscal Service of Ukraine being the direct subjects of the state customs procedures implementation; human resourcing; and the customs procedures (conditioned by transferring goods across the state border of Ukraine, a complex of customs formalities and the procedure of their execution. Having analyzed the effective legislation of Ukraine in the sphere of the state customs procedures, the author studied the legitimacy of the Interregional Customs of the State Fiscal Service of Ukraine at the current stage of its functioning. Besides, the author substantiated the fact that the conceptual rethinking of the conventional democratic forms of the customs bodies system functioning and the development of the most optimum model of the state customs procedures execution should be commenced from implementation of the terminological word-group «customs bodies of the State Fiscal Service of Ukraine» in theory and practice of the customs activity.