Legitimate operations of enterprises are subject to particular legal regulations. These rules are often quite complicated and voluminous and their complexity, as well as a lack of uniform interpretation, negatively affect the legal certainty and create conditions for the occurrence of numerous threats and types of risk. A participant in the international trade in goods should pay special attention to customs threats and risk. The aim of the present article is to identify the most important threats and sources of risk to customs as well as to indicate selected instruments enhancing security in the area of the legal environment of an enterprise that could have a direct impact on the competitiveness of EU companies. The carried out considerations allowed drawing a conclusion that favorable customs regulatory environment and minimizing customs threats and risks guarantee a level playing field for economic operators within the internal market as well as contribute to increasing the competitiveness of EU entities in external markets.