APPLICATION OF CUSTOMS PAYMENT ENFORCEMENT METHODS: PROBLEMS AND SOLUTIONS

Abstract

The study is devoted to the problems of using methods to ensure the payment of customs duties in the Russian Federation, relevant in the context of the growth of transit operations and the risks of non-fulfillment of fiscal obligations. The paper uses methods of regulatory and comparative legal analysis. The analysis revealed systemic obstacles: a narrow list of permissible collateral, a ban on changing bank guarantees, high criteria for access to general collateral and unsuitable mechanism for SMEs. This reduces the attractiveness of collateral and limits the benefits of stimulus measures, creating risks for budget revenues. Measures are proposed: reforming the list of collateral items and simplifying the assessment, amending regulations for the flexible application of a bank guarantee when providing equivalent collateral, digitalizing procedures and creating a transparent register of guarantees. The expected result is a reduction in financial barriers, an increase in the efficiency of customs administration, an improvement in the compliance of foreign economic activity participants and stabilization of fiscal revenues, taking into account the balanced warranty requirements of the state and business.