Enforcement of the duty to pay customs duties in the Russian Federation: problems and prospects

Ensuring the fulfillment of the duty to pay customs duties is a guarantee of filling the state treasury. The development of ensuring the payment of customs duties is one of the main directions of the development strategy of the customs service of the Russian Federation, which involves speeding up and simplifying the execution of customs operations and the application of customs procedures. The article analyzes the main problems of applying the methods of ensuring the payment of customs duties, as well as identifies some prospects for their improvement.