Improving the procedure for paying customs duties and controlling their receipt to the federal budget of the Russian Federation

The article examines the mechanisms for controlling the completeness and timeliness of transferring customs payments to the Federal budget of the Russian Federation, used by customs authorities, as well as the development of the procedure for paying customs payments. The analysis of the results of the Federal customs service of Russia in the field of customs payment administration is carried out. Based on the data obtained, a few prospects for improving the tools used are outlined, as well as specific ways to achieve the goals set for the customs authorities.