Modern trends in the organization of customs control over the correctness of accrual and completeness of payment of customs duties

The article presents the main elements of the organization of customs control over the correctness of accrual and completeness of payment of customs payments, and also indicates the need to improve the system of control over the payment of customs payments. The analysis of the dynamics of the receipt of customs payments to the federal budget, as well as the analysis of the results of customs control after the release of goods for 3 years was also carried out. Based on the results of the analysis, the main existing problems were identified, as well as ways to solve them.