Uloga carinskoga sustava u uspostavi teritorijalnoga, fiskalnoga, pravnoga i gospodarskoga suvereniteta Republike Hrvatske vidljiva je iz činjenice da je s danom razdruživanja od SFRJ 8. listopada 1991. počeo rad samostalne carinske službe. Objavom u Narodnim novinama broj 53. od 8. listopada 1991. stupili su na snagu Zakon o carinskoj službi, Carinski zakon, Zakon o carinskoj tarifi i Zakon o slobodnim zonama. Proglašenje carinskoga zakonodavstva i početak stvaranja vlastitoga carinskoga sustava, uz ostale događaje i aktivnosti Carinske uprave tijekom Domovinskoga rata i mirne reintegracije Podunavlja, jedan je od najvažnijih datuma najnovije hrvatske povijesti tijekom uspostave neovisnosti i teritorijalne suverenosti Republike Hrvatske. Cilj je rada na temelju donesenih akata, dokumenata i ostaloga arhivskoga gradiva nastaloga radom Sabora i Vlade Republike Hrvatske predstaviti prve aktivnosti u uspostavi neovisne carinske službe. The establishment of the Republic of Croatia’s own customs service was an indispensable part of the process of declaring independence on June 25, 1991. At that time, together with the historic decision to declare independence, the Parliament passed the Customs Service Act. On the day of the separation of Croatia from the Socialist Federative Republic of Yugoslavia i.e. on October 8, 1991 and the publication of customs laws in the Official Gazette (Narodne novine), the Yugoslav customs legislation ceased to be valid, and the application of Croatian customs regulations began. The archives of the Croatian Parliament and the Government of the Republic of Croatia, which show the process of prep-aration, creation and adoption of regulations from the customs system, are the first archives pertaining to the independent Croatian customs system and are invaluable, not only for customs but also for the entire history of the Homeland War. The aim of this paper is to present the first activities in the establishment of the customs service on the basis of archival materials created by the work of the democratically elected legislative and executive authorities. According to new acts and other documents of the Croatian government and parliament, customs legislation was adopted as the basis for the fiscal, legal and territorial sovereignty of the Republic of Croatia