Customs payments as a tool for implementing the fiscal function

The Customs Service acts as a state structure that affects the fiscal function of the state through the collection of customs duties. The article presents the theoretical foundations of the collection of customs duties and taxes, as well as an analysis of the transfer of amounts from customs payments to the federal budget. In conclusion, the main problems related to the implementation of the fiscal function of the customs service are presented, and the prospects for the development of payment and collection of customs duties are determined.