Procedure for application of security for payment of customs payments in the conditions of functioning of the EAEU

At the present stage, the payment of customs duties is an important regulator of the state's participation in foreign economic activity. The procedure for the application of ensuring the payment of customs payments, the collection of customs payments, is a hot topic at the moment, since customs payments perform the main function for the federal budget of the Russian Federation, therefore, proper administration will allow the most efficient implementation of the fiscal function of the customs authorities. The article discusses the analysis of the existing procedure for applying security for the payment of customs duties and formulates conclusions.