Investigation of the dynamics of customs payments receipts to the federal budget of the Russian Federation

The interests of the state in the field of economics are largely determined by the effectiveness of the implementation of the fiscal function by the Federal Customs Service of Russia. The regulator of the state's participation in foreign economic relations is customs payments (customs duties, taxes), due to which a significant part of the revenues to the federal budget is provided. The article analyzes the receipt of customs payments, during which it is revealed that the dynamics in recent years is different. Thus, in 2020, there is a decrease in the receipt of customs payments to federal budget revenues due to a reduction in the volume of foreign trade in goods and changes in measures of customs and tariff regulation of foreign trade activities. In 2021-2022, on the contrary, as a result of the sanctions imposed on Russia by the EU and the USA, there was an increase in income. The article analyzes the place of customs payments in federal budget revenues.