Abstract: The most important task of the customs authorities of the Russian Federation is to protect national security, prevent, detect and suppress crimes and administrative offenses, cooperate with customs and other competent authorities of foreign states, international organizations dealing with customs issues. One of the means of solving this problem is international treaties on mutual assistance in customs matters. The article considers the state of international legal regulation of law enforcement activities of the customs authorities of the Russian Federation by international treaties on legal assistance. Using formal legal and comparative legal methods, the relevant international treaties in which the Russian Federation participates are analyzed.    The forms of legal assistance used in international cooperation in law enforcement activities of the Federal Customs Service are highlighted. The system of legal aid treaties under study is heterogeneous in its structure and does not cover relations with all States with which this cooperation may be necessary. As a solution to the problem, the systematization of international acts regulating issues of international cooperation of customs authorities in the law enforcement sphere is presented and proposals are presented to the legislator: to conclude agreements with those states with which an agreement on mutual legal assistance in criminal and administrative matters has already been concluded, but no agreement on mutual assistance in customs matters has been concluded.