The analysis of customs administration, problems and solutions

The process of administration of customs duties includes the collection of customs duties, control of the correctness of the calculation and timeliness of their payment. Customs payments administered by the FCS of Russia play a very significant role in the formation of the revenue part of the Federal budget of the Russian Federation. Control over the payment of customs duties and penalties is carried out in cooperation with the customs authorities. In work the automated subsystem of accounting and control of debt on payment of customs payments (APS "Debt") which gives the chance of accounting of debt in real time is used. The article deals with the problems and suggestions for their solution.