Single personal account/h2>

Order of the Federal Customs Service of Russia dated 24.08.2018 No. 1329 "On testing the administration of a single resource of personal accounts of payers of customs duties and taxes opened at the Level of the Federal Customs Service of Russia, using a set of software tools "Personal Accounts – ELS" (hereinafter – the order of the Federal Customs Service of Russia dated 24.08.2018 No. 1329). This order contains a number of provisions previously fixed in the Order of the Federal Customs Service of Russia dated August 22, 2016 No. 1617, which will expire on September 13, 2018./p>

We draw attention to the new provisions of the order of the Federal Customs Service Russia dated 24.08.2018 No. 1329 for legal entities that have a single personal account opened./p>

To find out if your organization has a Single personal account, follow this link, prepare an INN./a>

  1. Information about the start date of administration of the unified personal account of a legal entity from 13.09.2018 is brought to this person exclusively by posting it in the "Personal Account" service a href="/en/online-services/servisy-gosudarstvennykh-sluzhb/lichnyj-kabinet-fns" title="FCS Personal Account">personal account of a participant in foreign economic activity/a>   on the official website of the Federal Customs Service of Russia./li>
  2. The list of customs authorities that administer unified personal accounts of payers is being changed. The administration of unified personal accounts of payers is carried out by regional customs administrations and Kaliningrad Regional Customs in accordance with the place of tax registration of the payer based on the reason code for registration, contained in relation to this person in the Unified State Register of Legal Entities (hereinafter – the Unified State Register of Legal Entities) (the first two characters of the CHECKPOINT (XX**01*** )), with the exception of the Central Energy Customs, which administers the payers of customs duties and taxes, the amount of customs payments paid for the export of energy classified in separate items and subheadings of Group 27 TONSspan class="mytool">Foreign economic activity/a> The EAEU/a> and individual subheadings of group 29span class="mytool">HS/a> The EAEU, which amounts to more than 100 million rubles during the year preceding the start of the administration of personal accounts of these payers in the resource ELS./li>
Show the ELS administration table in accordance with the place of tax accounting of the payer/span> Close the ELS administration table/span>
Legal entities whose checkpoints begin/strong> The administration of the ELS is carried out/strong>
331, 32, 33, 36, 37, 40, 44, 46, 48, 50, 57, 62, 67, 68, 69, 71, 76, 77/td> Central Customs Administration/td>
110, 11, 29, 35, 47, 51, 53, 60, 78, 83/td> North-Western Customs Administration/td>
001, 08, 23, 30, 34, 61, 91, 92/td> Southern Customs Administration/td>
002, 12, 13, 16, 18, 21, 43, 52, 56, 58, 59, 63, 64, 73, 81/td> Volga Customs Administration/td>
445, 66, 72, 74, 86, 89/td> Ural Customs Administration/td>
003, 04, 17, 19, 22, 24, 38, 42, 54, 55, 70, 75, 80, 84, 85, 88/td> Siberian Customs Administration/td>
114, 25, 27, 28, 41, 49, 65, 79, 82, 87/td> Far Eastern Customs Administration/td>
005, 06, 07, 09, 15, 20, 26/td> North Caucasus Customs Administration/td>
39 Kaliningrad Regional Customs/td>

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Specifiedspan class="mytool">customs authorities/a> from 13.09.2018, in accordance with the place of tax registration of the payer, advance payments will be refunded to legal entities using a single personal account on the basis of applications for the refund of advance payments submitted by these persons to the specified customs authorities, as well as reports on the expenditure of funds deposited as advance payments and confirmation of payment of customs duties and taxes./p>

Applications for the refund of funds received before 13.09.2018 to the customs authorities from payers using unified personal accounts in accordance with the provisions of the Order of the Federal Customs Service of Russia dated 22.08.2016 No. 1617, as well as requests for reports on the expenditure of funds made as advance payments and confirmations of payment of customs duties and taxes are subject to consideration by customs authorities, in which they were received before the specified date./p>

  1. The procedure for the return to payers of excessively paid or excessively collected amounts of customs payments, as well as cash collateral, is simplified. The refund of these funds will be carried out in the form of their offset against advance payments without the payer submitting a corresponding application./li>
  2. The procedure for paying customs and other payments when declaring goods using a single personal account is simplified. Accounting of cash balances on the payer's single personal account and their use in customs operations and other operations with cash are carried out within the framework of the application of a centralized procedure for the payment of customs duties, other payments, the collection of which is entrusted to the customs authorities, without the conclusion of agreements by payers with customs authorities on the application of a centralized procedure for the payment of customs duties and taxes./li>

Taking into account subparagraph 46 of paragraph 15 of the Instruction on the procedure for filling out the declaration for goods approved by the Decision of the Customs Union Commission dated 20.05.2010 No. 257, the provisions of the Order of the Federal Customs Service of Russia dated 24.08.2018 No. 1329 provide an opportunity to pay customs and other payments when declaring goods in the amount of the total balance of funds according to budget classification codes in accordance with the TIN of the organization without detailing up to payment documents./p>

This feature will allow foreign trade participants to manage their cash balances most effectively and minimizes the cases of mistakes made by these persons when filling in the column "B" of the goods declaration (hereinafter –span class="mytool">DT/a>)), which may lead to a refusal to release goods due to the lack of funds sufficient to pay customs and other payments on a specific payment document./p>

At the same time, before the entry into force of the international treaty of the Russian Federation, which provides for amendments to Annexes No. 5 and 8 to the Treaty on the Eurasian Economic Union, the balance of funds on the personal account under the corresponding CBC is used to pay import customs duties./p>

To ensure the possibility of paying customs and other payments when declaring goods in the amount of the total balance of funds according to the budget classification code without detailing up to payment documents if the person specified in column 14 of the DT uses a single personal account, starting fromstrong>from 13.09.2018/strong> in column "B" of the DT, the details of payment documents and the method of payment of customs payment, other payment, the collection of which is entrusted to the customs authorities (elements 4-6 of column "B" of the DT) are not filled in./p>

At the same time, in the column "B" of the DT, the code of the type of payment (element 1), the amount of the customs payment paid, other payment, the collection of which is entrusted to the customs authorities (element 2), the digital code of the payment currency (element 3) must be filled in./p>

As an order for the use of advance payments in the amount declared when submitting the DT in item 2 of column "B", the customs authorities will consider the application in item 7 of column "B" of the payer's TIN or the TIN of the customs representative (if customs and other payments are paid by the customs representative). If, in addition to the payment of customs duties by the declarant (payer), a partial payment of customs and other payments is made by the customs representative in element 7 of column "B", both the payer's TIN and the customs representative's TIN are declared in separate lines, indicating the amounts paid by each of these persons./p>

Example: em>type of payment 1010, amount 375.00, currency code 643, TIN 7777777777 / /em>type of payment 5010, amount 3333.33, currency code 643, TIN 5555555555/em>

At the same time, the payment of customs and other payments simultaneously from a single personal account and from a personal account opened at the customs level is not allowed for one DT, respectively, the column "B" of the DT cannot simultaneously contain several lines, with or without specifying the details of payment documents in these lines./p>

The specified changes in the order of filling in the column "B" of the DT do not apply to filling in the DT if customs and other payments are made, the collection of which is entrusted to the customs authorities, from the personal account of the payer (customs representative) opened at the customs level. In this case, the current procedure for filling in the column "B" of the DT remains, providing for the indication of the details of payment documents and the method of payment of customs payment, other payment, the collection of which is entrusted to the customs authorities./p>

  1. Opening of unified personal accounts to customs representatives without submitting the relevant applications to the Federal Customs Service of Russia. Withstrong> 13.09.2018/strong> personal accounts are opened for all legal entities included in the register of customs representatives, which will allow all customs representatives to pay customs and other payments in respect of declarants who have already opened a single personal account. This possibility does not stop the possibility for customs representatives to use personal accounts opened with customs authorities for the payment of customs and other payments in respect of declarants who have not yet opened a single personal account./li>

If the payment of customs and other payments is made by the customs representative for declarants who have already opened a single personal account, a single personal account of the customs representative is used and the details of payment documents, as well as the method of payment of customs payment, other payment, the collection of which is entrusted to the customs authorities, are not indicated in the column "B" of the DT./p>

If the payment of customs and other payments is made by the customs representative for declarants who have not yet opened a single personal account, the personal account of the customs representative opened in a particular customs authority and the details of payment documents, as well as the method of payment of customs payment, other payment, the collection of which is assigned to the customs authorities, is used in the column "In" DT are indicated./p>

  1. The possibility of opening single personal accounts without submitting a corresponding application to the Federal Customs Service of Russia. Starting from the end of September 2018, it is planned to gradually transfer payers to single personal accounts in accordance with the place of tax registration of the payer based on the taxpayer identification number (hereinafter referred to as the TIN) contained in relation to this person in the Unified State Register of Legal Entities (the first two characters of the TIN (XX********)./li>

First of all, it is supposed to transfer to the unified personal accounts of payers whose TIN begins with 02, 12, 13, 16, 18, 21, 43, 52, 56, 58, 59, 63, 64, 73, 81./p>

Information about the further transfer to the unified personal accounts of payers will be posted on the official website of the Federal Customs Service of Russia./p>

At the same time, for payers who have expressed a desire to open single personal accounts before the gradual transfer of payers to single personal accounts in accordance with the place of tax registration, an application procedure for their opening is possible./p>

First of all, this opportunity is relevant for legal entities that subsequently assume customs operations in the regions of the Volga Electronic Customs, Ural Electronic Customs and North Caucasian Electronic Customs./p>

The provisions specified in this information message do not apply to legal entities that do not use unified personal accounts opened at the level of the Federal Customs Service of Russia./p>

Payment of customs duties is carried out according to the details specified below./h3>

Account details:br />Recipient's Bank - OPERA-1 of the Bank of Russia, Moscow 701,br />BIC 044501002,br />Account no. 40101810800000002901,br />Recipient - Interregional Operational UFK (FCS of Russia),br />TIN 7730176610,br />CHECKPOINT 773001001,br />OOKTMO 45328000.br />When filling out settlement documents, the following fields must be filled in without fail:br />((101) is a two-digit indicator of the payer's status:br />""06" - participant of foreign economic activity - legal entity,br />""07" - customs authority,br />""16" - a participant in foreign economic activity - an individual,br />""17" - participant of foreign economic activity - individual entrepreneur,br />""18" - a payer of customs payments who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs duties,br />""19" - organizations and their branches (hereinafter referred to as organizations) that have issued a settlement document for the transfer to the account of the Federal Treasury of funds withheld from the earnings (income) of the debtor - an individual to pay off debts on customs payments on the basis of an executive document sent to the organization in accordance with the established procedure,br />""20" - a credit institution (its branch) that has issued a settlement document for each payment of an individual for the transfer of customs duties paid by individuals without opening a bank account,br />((61) - Recipient's "TIN" 7730176610,br />((103) - Recipient's "checkpoint" 773001001,br />((16) - "Recipient"  Interregional Operational UFK (FCS of Russia); br />((104) is an indicator of the budget classification code in accordance with the budget classification of the Russian Federation for Import customs duty 15311011010011000180 / for Advance payments 15311009000010000180.br />((105) - the value of the OKTMO code of the municipality in accordance with the All-Russian Classifier of territories of municipalities, on the territory of which funds are mobilized from the payment of tax (fee) or other payment to the budget system of the Russian Federation - 45328000,br />((106) - the field indicates the indicator of the basis of the payment, which has 2 characters, in our case it should be 00. br />((107) - eight-digit code of the customs authority 10000010 a href="#link_tab" title="Does your organization have a Single personal account">((for organizations where it is open ELS)/a>../span>

Total at the moment, in order to deposit funds to customs in the presence of an open ELS, it is necessary to change the value in the field in the payment orderspan>1107 - the eight - digit code of the customs authority onspan class="rl_tooltips-link nn_tooltips-link hover top" data-toggle="popover" data-html="true" data-template="<div class="popover rl_tooltips nn_tooltips notitle"><div class="arrow"></div><div class="popover-inner"><h3 class="popover-title"></h3><div class="popover-content"><p></p></div></div></div>" data-placement="top" data-content="Для оплаты на Единый лицевой счет в рамках приказа ФТС России от 24 августа 2018 г." title="">110000010./span>

In the purpose of the payment, you must specify:/p>

Attention, since 01.01.2019 there have been changes in the CBC/div>

You can see all the changes to the CBC ina href="/en/oformlenie/tamozhennye-platezhi/rekomenduemye-kbk-dlya-ispolzovaniya-uchved-pri-uplate-tamozhennykh-platezhej" title="Recommended BCF for the use of UCHVED">this table/a>../p>

All other details remain /span>the old ones/span>.. /p>

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The funds credited to KBK 153 1 10 09000 01 0000 110 "Advance payments against future customs and other payments" can be used by participants of foreign economic activity during customs operations on account of payment:/p>

  • value added tax on goods imported into the territory of the Russian Federation;/li>
  • excise taxes on goods imported into the territory of the Russian Federation;/li>
  • export customs duties on crude oil;/li>
  • export customs duties on natural gas;/li>
  • export customs duties on goods produced from oil;/li>
  • other export customs duties;/li>
  • customs duties;/li>
  • customs duties and taxes paid by individuals at the same rates of customs duties and taxes or in the form of an aggregate customs payment;/li>
  • a monetary pledge to secure the payment of customs and other payments./li>
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