Abstract
The development of customs control of cultural values that make up the historical and spiritual memory of Russia is an integral task of the relationship between the Federal Customs Service of Russia and the Russian Orthodox Church. The paper considers the key elements of modern interaction between two dominant institutional structures of modern Russia – the federal executive authority in the field of customs affairs, ensuring the performance of fiscal and law enforcement functions in ensuring the economic security of the state and the Russian Orthodox Church - the spiritual and moral center for ensuring the integrity of the Russian state throughout its more than 1000-year history.
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