Analysis of the main problems of ensuring the payment of customs duties in respect of goods transported across the customs border

Ensuring the payment of customs duties is an important guarantee of the fulfillment of the obligations established by the Customs Code of the EAEU. The development of the institution of ensuring the payment of customs duties is one of the key areas of the development strategy of the customs service of the Russian Federation. Its development is necessary to accelerate the implementation of customs operations and customs declaration, the application of customs procedures. The article analyzes the dynamics and structure of the application of methods of ensuring the payment of customs duties listed in the revenue part of the federal budget, identifies the main problems of the process of ensuring the fulfillment of the obligation to pay customs duties, and also identifies some prospects for their improvement.