Study of the fiscal function of customs bodies

In modern economic conditions, the role of customs regulation and high-quality customs administration is of priority importance for the effective development of foreign economic activity both in the member states of the Eurasian Economic Union in general and in the Russian Federation in particular. The priority tasks of the customs service are to ensure the collection of customs payments, improve customs administration, and create favorable conditions for the development of foreign trade activities. The article studies the fiscal function of customs authorities, presents indicators of the dynamics and structure of customs payments received by the budget of the Russian Federation. The main problems and ways of their solution in the field of implementation of the fiscal function by the customs authorities of Russia are identified.