The role and position of customs in the field of economic and commercial activities and paying attention to its two important tasks, i.e. facilitating trade and tourism and implementing laws, regulations and controls at the entry and exit points of the country, are explained. The current research is an applied research in terms of its purpose and it is a descriptive-analytical method in terms of its nature. The results of the research showed that in the analysis of structural models with the help of partial least squares approach, the coefficient of determination index is used to determine the ability of independent variables to predict dependent variables. , or in other words, the ability of the regression model is used. In other words, the basic criterion for evaluating the endogenous variables of the path model is the coefficient of determination. This index shows how many percent of the changes in the endogenous (dependent) variable are made by the exogenous (independent) variable. In this connection, the values of 0.67, 0.33 and 0.19 for the endogenous (dependent) variables in the structural (internal) path model are described as significant, moderate and weak respectively, but if the endogenous variable is influenced by a few one or two) exogenous variables; Average values of coefficient of determination are also acceptable.