The main problems and prospects of the application of security for the payment of customs duties in the Russian Federation

The security of customs payments is used in the process of implementing the fiscal function of customs authorities. The paper analyzes the dynamics of federal budget revenues from various forms of ensuring the payment of customs duties. The analysis of the structure of payment security allowed us to identify the most used forms of security and current problems within the framework of the system under study. To solve the existing problems, the most promising measures and areas of work have been identified, from the authors' point of view, the result of which should be a reduction in time and financial losses of business. The idea is substantiated that in order to simplify the application of the system of ensuring the payment of customs duties, it is necessary to actively introduce digital technologies, eliminate legal gaps in the legislation of the EAEU.