Application of methods to ensure the fulfillment of the obligation to pay customs duties when placing goods under customs procedures

When moving goods and vehicles, declarants may have an obligation to pay customs duties, depending on the chosen customs procedure. Since various force majeure circumstances may arise during the movement of goods, the state needs guarantee for the fulfillment of this duty to pay customs duties. For this purpose, methods have been developed to ensure the performance of duties. This article discusses ways to ensure the fulfillment of the obligation to pay customs duties. The dynamics of the application of methods to ensure the fulfillment of the obligation to pay customs duties in the period from 2020 to 2022.