menu

Changes in the procedure for Crediting and distributing Part of Customs payments from 01.08.2021 

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.

1. Payment of customs duties by way of advance payments

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:

  • import customsduty;
  • exportcustoms duty;
  • value added tax and excise taxes;
  • customs fees;
  • special duty;
  • anti-dumping duty;
  • compensation fee;
  • percentages;
  • penalties;
  • recycling fee levied in respect of wheeled vehicles and trailers to them.

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.

If the introduction of advance payments by the payer in the payment document instead of the CBC of advance payments is mistakenly indicated by another CBC, thencustoms authoritiesthey will independently clarify the CBC. Such clarification may take up to two working days.

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.

2. Payment of payments according to the target codes of the budget classification

After 01.08.2021 , directly bybudget classification codes, the following payments are made:

  • recycling fee levied in respect of self-propelled vehicles and trailers to them;
  • cash intended for the purchase of excise stamps; 
  • a cash pledge made as security for the fulfillment of the obligations of the organization on the use of the acquired excise stamps, for which the obligation of the organization has not been fulfilled;
  • state duty for making preliminary decisions on the classification of goods according to the unified Commodity nomenclature of foreign economic activity of the Customs Union;
  • monetary compensation in the amount of twice the amount of damage caused by crimes in order to be released from criminal liability;
  • fines imposed as punishment in criminal cases;
  • court fines imposed as a criminal law measure;
  • funds transferred as compensation for damages in criminal cases;
  • administrative fines, costs in cases of administrative offenses.

3. Disposal of advance payments

As an order of the person who made the advance payments, it is considered:

  • submission by the person who made the advance payments or by the customs representative on behalf and on behalf of this person of the goods declaration or adjustments of the goods declaration;
  • submission by the person who made advance payments of the application specified in the second paragraph of paragraph 4 of Article 277 of the Customs Code of the Eurasian Economic Union (hereinafter –The EAEU TC);
  • submission of an application for the refund of advance payments or an application for the offset of funds paid as advance payments against a cash deposit; 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 duties, special, anti-dumping, countervailing duties, interest and penalties not paid in due time;
  • submission of an application for the offset of advance payments against the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Article 204 of the Federal Law.

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).

The payer's letters on the disposal of advance payments in order to repay the debt from 01.08.2021 by the customs authorities will be considered as inconsistent with the procedure established by Federal Law for the disposal of advance payments.

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).

4. Refund of advance payments

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.

5. Refund (offset) of excessively paid (excessively collected) amounts of customs and other payments

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.

6. Application of advance payments when making security for the fulfillment of the obligation to pay customs and other payments.

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:

  1. Resolution of the Government of the Russian Federation No. 925 dated 25.06.2020 "On Requirements to Operators of Customs Payments, the procedure for Organizing interaction between Operators of Customs Payments, Persons making Advance Payments, Paying Customs duties,taxesand other payments, the collection of which is entrusted to the customs authorities and the Federal Customs Service, the procedure for ensuring the proper fulfillment of the obligations assumed by the operators of customs payments and the recovery of funds in case of non-fulfillment by the operators of customs payments of the obligations assumed and on the recognition of the invalidated decree of the Government of the Russian Federation dated 30.03.2013 No. 285".
  2. Order of the Federal Customs Service of Russia dated 29.04.2019 No. 727 "On Approval of the Procedure for Maintaining Personal Accounts of Payers of Customs and Other Payments, the Collection of which is entrusted to the Customs Authorities, Customs Representatives, as well as Other Persons who have made the Payment of Funds to the Account of the Federal Treasury, and on Determining the Customs authorities authorized to accept and consider the application for the provision of a report on the expenditure of funds deposited as advance payments, as well as on the determination of the customs authorities authorized to refund advance payments and refund (offset) excessively paid or excessively collected amounts of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities."
  3. Order of the Federal Customs Service of Russia dated 16.01.2019 No. 33 "On approval of the Application Form 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 and the Procedure for its Submission by the person who made the advance payments".
  4. Order of the Federal Customs Service of Russia dated 14.01.2019 No. 25 "On approval of the Application form for the Offset of Cash Collateral against Advance Payments, issued in the form of an electronic document, the list of information to be specified in the application for the offset of cash collateral against Advance payments, issued in the form of an electronic document, the procedure for filling in and submitting to the customs authority of the application for offset a cash pledge on account of advance payments, issued in the form of an electronic document, and the procedure for considering an application for setting off a cash pledge on account of advance payments and informing the applicant about the refusal to set off a cash pledge on account of advance payments."
  5. Order of the Federal Customs Service of Russia dated 14.01.2019 No. 26 "On Approval of the Application Form for Termination of the Use of the General Enforcement of the Obligation to Pay Customs Duties, Taxes, Special, Anti-Dumping, Countervailing Duties, made in the Form of a Monetary Pledge, in the form of an electronic document, a list of information to be specified in the application for termination of the use of the general Enforcement of the Obligation to payment of customs duties, taxes, special, anti-dumping, countervailing duties, made in the form of a cash pledge, in the form of an electronic document, the procedure for filling in and submitting to the customs authority an application for termination of the use of the general enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, made in the form of a cash pledge, in in the form of an electronic document and the procedure for considering an application for termination of the use of general enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, made in the form of a monetary pledge."
  6. Order of the Federal Customs Service of Russia dated 14.01.2019 No. 27 "On Approval of the Application Form for the Offset of Funds Paid as Advance Payments against Cash Collateral, and the Procedure for Submitting by the person who made advance payments, an application for the offset of funds paid as Advance payments against cash collateral".
  7. Order of the Federal Customs Service of Russia No. 88 dated 22.01.2019 "On approval of the form of the act of reconciliation of the expenditure of funds deposited as Advance payments, as well as the procedure for reconciliation of the expenditure of funds and the provision of the act of reconciliation of the expenditure of funds deposited as advance payments".
  8. Order of the Federal Customs Service of Russia dated 10.01.2019 No. 7 "On approval of the Application form for the Refund of Advance payments and the Procedure for its Submission, the form of the Decision of the Customs Authority on the refund of advance payments and notification of refusal to refund advance payments".
  9. Order of the Federal Customs Service of Russia dated 22.01.2019 No. 87 "On Approval of the Notification Form for the Refund (Offset) of Excessively Paid or Excessively Collected Amounts of Customs Duties, Taxes and Other Payments, the Collection of which is entrusted to the Customs authorities, as well as the procedure for sending such notification."
  10. Order of the Federal Customs Service of Russia dated 7.05.2019 No. 766 "On approval of the Application form for Interest Payment, as well as the procedure for submitting an application for interest payment".
  11. Order of the Federal Customs Service of Russia dated 25.02.2019 No. 321 "On approval of the Application forms of the Person who made advance payments, on the Provision of a report on the Expenditure of funds made as Advance payments, a report on the expenditure of funds made as advance payments, the procedure for filing by the person who made advance payments, an application for a report on the expenditure of funds funds deposited as advance payments, as well as the procedure for submitting such a report by the customs authority."
  12. Order of the Federal Customs Service of Russia dated 28.02.2019 No. 340 "On approval of the form of confirmation of payment of customs duties and taxes".