Ensuring the payment of customs duties as an instrument of fiscal regulation

The transfer of amounts to the federal budget income from the customs service of the Russian Federation is influenced not only by the collection of customs duties, but also by the use of forms to ensure their payment. The article presents a theoretical overview of the application of forms of ensuring the payment of customs duties, as well as an analysis of their application in the range of 2020-2022. Based on the results of the analysis, problems have been identified when using this method of replenishing the revenue side of the budget, and ways to solve them are also proposed. In conclusion, the conclusions on the topic of the study are presented.