Improvement of control over the payment of customs duties to the state budget
Customs payments are one of the most important sources of replenishment of the federal budget of the Russian Federation. Therefore, the increase in the collection of customs payments directly depends on the volume of foreign trade activities and the work of customs authorities. In the conditions of sanctions, pandemics, unstable political and economic situation, their role in replenishing the state budget, for the successful existence and performance of its functions only increases. The article analyzes the control over the payment of customs duties to the state budget, identifies problems and suggests ways to improve it.