Analysis of the use of forms of securing the payment of customs payments in relation to goods moved through the EAEU customs border

To date, ensuring the payment of customs duties plays an important role and is an important guarantee of the fulfillment of the obligation to pay customs duties. The development of this institution is one of the directions of the strategy of the customs service of the Russian Federation. Improving the security of payment will entail the acceleration of customs operations and customs declaration. The article analyzes the dynamics and structure of ensuring the payment of customs duties. And also the main problems of this direction and ways to solve them are considered.