Procuring enforcement of responsibility to pay customs duties and taxes as the main measure of providing the customs procedure of customs transit

The article deals with the customs procedure of customs transit and measures for its provision. Among the three security measures, at the legislative level, the key is precisely the financial obligation of the declarant (carrier) to the customs authorities, in case of non-compliance with the requirements of the law. In this course, state obligations on payment of customs duties and taxes among ordinary security measures are reviewed and are in effect.