Activity of the Federal Customs Service of the Russian Federation in the field of control of customs payments: status and problems

Customs authorities play an important role in the formation of the budget, collecting customs payments in accordance with the fiscal function. In addition, the customs authority is tasked with preventing payment evasion. The Federal Customs Service of Russia is working to create conditions that exclude the possibility of using various schemes for evading customs duties, taxes and other payments administered by customs authorities. The article analyzes the performance indicators of the customs control units after the release of goods, aimed at ensuring the receipt of additional accrued funds to the federal budget, and also shows the main problems related to the control of customs payments.