Analysis of the application of forms of ensuring the payment of customs duties when placing goods under customs procedures

Ensuring the payment of customs duties in customs procedures is necessary to guarantee the proper performance of the obligation to pay customs duties. The article analyzes the performance indicators of the bodies of the Federal Customs Service of Russia to ensure the payment of customs duties to the federal budget, also presents the dynamics and structure of security in the context of individual forms. Based on the results of the analysis, existing problems were identified, as well as ways to solve them.