Practice of the application of securing payment of customs payments in the territory of the Russian Federation

The article is devoted to the institute of ensuring the payment of customs duties and taxes. An analysis was made of the dynamics of the application of security for the payment of customs payments listed in the revenue part of the federal budget, during which it was revealed that the total amount for the analyzed period tended to both increase and decrease revenues. Clearly reflected data on the dynamics of the structure of the application of software. The factors affecting the application of a particular method of security are investigated.