In connection with the entry into force of articles 28, 30, parts 5 and 6 of Article 34, articles 35, 36, 42, 44, 45, 67 – 70 Federal Law No. 289-FZ of 03.08.2018 "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation", based on which information technologies developed by the Federal Customs Service of Russia are beginning to be fully applied in terms of electronic interaction between customs authorities and participants in foreign economic activity.
The use of these technologies greatly facilitates the filling out of documents used in the interaction of participants in foreign economic activity and customs authorities on the payment, collection and refund of customs and other payments and provides, among other things, filling in customs documents automatically without the participation of customs officials.
From 01.08.2021, payment of customs and other payments is possible only by making advance payments to the payer's personal account (according to the budget classification code, 153 110 09000 010000 110) and subsequent disposal of such advance payments for the payment of the following types of payments:
A similar procedure will be applied to a cash pledge from 01.08.2021, with the exception of a cash pledge made as security for the fulfillment of the obligations of the organization to use the acquired excise stamps.
To pay payments, it will be enough for payers to issue one payment document according to (the code of the budget classification of advance payments - 153 110 09000 010000 11 ).
You can view and download a sample payment order by clicking on the link.
After 01.08.2021 , directly bybudget classification codes, the following payments are made:
As an order of the person who made the advance payments, it is considered:
Submission of an adjustment of the goods declaration (KDT, KDTEG) as an order for advance payments in order to repay arrears in the payment of customs duties is applied ifcustoms declarationthe goods were carried out with the use ofDT(DTEG).
Submission of an application for the use of advance payments in connection with the receipt of a notification (clarification to the notification) on the amounts of customs payments, special, anti-dumping, countervailing duties, interest and penalties not paid in due time in order to repay the debt is applied if the amount of unpaid customs payments is calculated in the calculation of customs payments.
The submission of the FTC for debt repayment is carried out in accordance with the second paragraph of paragraph 12 of the Procedure for Making Amendments (Additions) to the Information stated in the Goods Declaration approved by the decision of the Board of the Eurasian Economic Commission No. 289 of December 10, 2013 (hereinafter referred to as the Procedure).
In order to speed up the consideration by the customs authority of the submitted CDT for debt payment, we recommend making changes to the declaration for goods only under column 47 (accrual of penalties) and under column "B" (disposal of advance payments to repay the debt). In this case, the FTC is subject to consideration by the customs authority no later than 3 working days following the day of its submission (paragraph 3 of paragraph 16 of the Procedure). If at the same time changes are made to columns 47 and "B", changes are made to other columns of the goods declaration, then the period for consideration of the FTC is up to 30 calendar days (paragraph two of paragraph 16 of the Order).
The application for the refund of advance payments is submitted by the person on whose personal account the balances of advance payments are taken into account, no later than three years from the day following the day of the last order on the use of advance payments.
If the order on the use of advance payments has not been made, the deadline for submitting an application for the refund of advance payments is calculated from the day following the day of the last reflection on the personal account of the amounts of received advance payments, or from the day of offset against advance payments of overpaid and (or) excessively collected amounts of customs payments, cash collateral that have acquired the status of advance payments payments.
The customs authorities authorized to refund advance payments are defined by the Order of the Federal Customs Service of Russia No. 727 dated 04/29/2019.
In case of violation of the terms of repayment of advance payments established by part 22 of Article 36 of the Federal Law, interest is payable.
Cases in which the amounts of customs duties and taxes are subject to refund are determined by Article 67 of the Labor CodeThe EAEU.
In accordance with Part 2 of Article 67 of the Customs Code of the EAEU, the refund (offset) of the amounts of excessively paid and (or) excessively collected customs duties and taxes is carried out by the customs authority, provided that changes (additions) are made in accordance with the established procedure to the information on calculated customs duties and taxes declared in the goods declaration and subject to other conditions for refund (offsetting) the amounts of customs duties and taxes established by the legislation of the EAEU member state in which the payment and (or) collection of customs duties and taxes were made.
An exhaustive list of documents on the basis of which the fact of excessive payment or excessive collection of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities, is determined by part 2 of Article 67 of the Customs Code of the EAEU.
Overpaid (recovered) amounts of customs payments are offset against the budget classification code of advance payments, with the exception of overpaid (recovered) amounts of import customs duties, which are offset against the budget classification code of import customs duties.
The balance of funds recorded on the budget classification code of import customs duties can be used to pay import customs duties.
In accordance with part 1 of Article 60 of the Federal Law, a cash deposit is made through the use of advance payments to ensure the performance of duties.
Such an order is carried out by submitting a corresponding application, issued in the form of a paper document or an electronic document through the Personal Account of a participant in foreign economic activity.
When submitting an electronic application, the registration of acceptance of a monetary pledge is carried out by an information system without the participation of customs officials if there is a sufficient balance of advance payments on the payer's personal account. A customs receipt confirming the acceptance of a cash pledge is usually formed within two minutes from the moment of filing an application for the offset of advance payments, which allows participants in foreign economic activity to promptly make changes to the declaration for goods, stating in it information about the registration number of the customs receipt.
The accepted cash pledge in case of fulfillment or termination of the secured obligation to pay customs duties and taxes will be refunded in the form of offset to the advance payment accounts no later than five working days from the date of fulfillment (termination) of such obligation.The return of the monetary pledge is carried out without the submission by the participant of foreign economic activity of an application for such a refund, except in cases when the secured obligation has not arisen or when the monetary pledge has been deposited as general security. In such cases, the refund is made on the basis of an application submitted, including in electronic form through the Personal Account.
When submitting an application for the return of a cash deposit in electronic form, the decision to offset the cash deposit against advance payments is made automatically by the information system without the participation of customs officials.
Please note that simultaneously with these articles of the Federal Law, the following regulatory legal acts come into force from 01.08.2021: