V tem prispevku so obravnavane pristojnosti in organizacija carinske službe ter pooblastila carinskih delavcev in njihovo razmerje do človekovih pravic ter svoboščin. Iz analize vloženih pritožb nad ...delom carinskih delavcev, analize opravljenih notranjih kontrol ter drugih postopkov je mogoče ugotoviti, da se posamezniki pritožujejo predvsem zaradi, po lastnem mnenju, neprimernega in nekorektnega odnosa carinskega delavca do posameznika kot stranke v postopku pred carinskimi organi, pri čemer bi v posameznih primerih lahko šlo za poseg v osebnost in osebno dostojanstvo posameznika, medtem ko drugi posegi v človekove pravice in temeljne svoboščine posameznikov s strani carinskih delavcev niso ugotovljeni.
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