Improving the collection of customs payments when control of the movement of goods carried by railway transport

An important role in the complex and extensive transport system that connects Russia with foreign countries is played by rail transport. The railways of Russia not only connect hundreds of settlements within the country, but are also extremely important for the world economy, along which the west and east are connected. Transportation of goods on trains is associated with a high risk of illegal entry of goods into the customs territory, including goods prohibited, restricted for import, due to the size of the vehicle and the number of potential hiding places, places for hiding goods. This article describes the application of customs payments in the control of the movement of goods transported by rail and identifies the main problems; Ways have been proposed to optimize the customs control of the movement of goods transported by rail, and recommendations have been developed to improve the application of customs payments when controlling the movement of goods transported by rail.