Role of reception of customs payments into the federal budget of the Russian Federation

This article examines the dynamics of customs payments to the state budget of the Russian Federation for 2017-2019 based on statistical data. The economic interests of the Russian Federation are largely determined by the effectiveness of the implementation of the fiscal function of the customs authorities. The regulator of the state's participation in foreign economic relations is customs payments (customs duties, taxes), due to which a significant part of the revenues to the federal budget is provided. And also, the legislative base and directions for improving customs regulation, affecting the timeliness of payment of customs payments in full, have been analyzed.