Analysis of the results of the activities of the Federal Customs Service of Russia in the field of enforcement of the obligation to pay customs duties

Ensuring the fulfillment of the obligation to pay customs duties is a guarantee of replenishment of the state treasury. The article considers modern methods of ensuring the payment of customs duties, their advantages and disadvantages, analyzes the dynamics of receipts to the federal budget from various methods of ensuring, and also characterizes the structure of the application of various methods of ensuring the payment of customs duties, which made it possible to identify the most used of them.