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Article 337. Amount of security for payment of customs payments in 
respect of goods under customs control 
The amount of security for the payment of customs payments must 
correspond to the amount of customs payments and interest that would be 
payable when applying for the customs regime of release for free 
circulation (import) in respect of goods: 
moved through the customs territory under customs control, provided 
for in articles 222 and 223 of this Code; 
when stored in places that do not have the status of a customs 
warehouse; 
issued with the use of conditional customs value; 
issued with the application of deferred or installment payment of 
customs payments; 
issued before submission of the cargo customs declaration. 
Article 338. The amount of security for the payment of customs 
payments in the implementation of activities, control of which is 
entrusted to the customs authorities 
In order to carry out activities that are controlled by the customs 
authorities, security for payment of customs payments in the following 
amounts is provided: 
one thousand minimum wages - for a customs broker; 
five minimum wages per square meter of area,, if an open area is 
declared as a customs warehouse or free warehouse, or one minimum 
wage per one cubic meter of space volume, if a premise is declared as a 
customs warehouse or free warehouse, respectively, but not less than two 
thousand minimum wages — for the owners of a customs or free 
warehouse; 
five thousand minimum wages — for owners of duty-free shops; 
two thousand minimum wages — for the customs carrier. 
 

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Article 339. Ways to ensure payment of customs payments 
Ensuring the payment of customs payments is carried out at the 
choice of the payer in any of the following ways: 
by depositing funds to the treasury personal account of the customs 
authority; 
pledge of goods; 
by providing a bank guarantee; 
insurance of the obligation to pay customs payments; guarantee.