Analysis of the results of the fiscal function of the Federal Customs Service of the Russian Federation under sanctions

Customs payments account for about 1/3 of federal budget revenues, primarily from the import of imported goods into the customs territory of the state. This article presents an analysis of the collection of customs duties to the federal budget, as well as the dynamics of criminal proceedings for violations and non-payment of customs duties over the past three years. The main weaknesses and directions for the development of fiscal activities of the Federal Customs Service of the Russian Federation in the coming years have been identified.