On the issue of current trends in the system of ensuring the payment of customs duties in the Russian Federation

The article examines the use of methods for ensuring the payment of customs duties as an instrument of fiscal regulation, analyzes the dynamics and structure of revenues from the use of methods established by law to ensure the payment of customs duties to the federal budget of Russia for 2021-2023. Methods for applying benefits for participants in foreign trade activities in the field of ensuring the payment of customs duties and taxes have been studied.