Customs Service is an important state institutions, and custom are the operational part of the customs service, which is most exposed to all forms of corruption. Getting familiar with the forms of corruption among the custom department offices, the custom departments of civil and administrative processes and sale of goods point out to the diversity of forms of corruption that exist today in the Custom Service. A states which is aware of the forms of corruption in the customs may take adequate measures to combat corruption among the custom offices, which would contribute to more efficient collection of customs duties and other duties. Measures to combat corruption among the customs offices must be continuous, long-term and organized, for it is the only way to keep corruption within the socially acceptable framework.