Details for payment of customs payments or how to fill out payment documents correctly in 2023

From July 1, 2023, when carrying out foreign economic activity, the budget classification code (hereinafter referred to as KBK) is changed for the payment of advance payments.

From the specified date, advance payments must be made with the indication of the CBC153 01 06 13 01 01 0000 510"An increase in financial assets due to advance payment transactions provided for in respect of mandatory payments by lawThe EAEUand the legislation of the Russian Federation."

These funds can then be used for payment:

• value added tax on goods imported into the territory of the Russian Federation;
• excise taxes on goods imported into the territory of the Russian Federation;
• export customs duties;
• import customs duties;
• customs duties and taxes on goods for personal use;
• special, anti-dumping and countervailing duties;
• preliminary special, preliminary anti-dumping and preliminary countervailing duties;
• customs duties;
• recycling fees;
• a monetary pledge to secure the payment of customs and other payments.

Payment of customs and other payments is made to the account opened by the Interregional Operational Department of the Federal Treasury (hereinafter referred to as the Interregional Operational UFK) to the balance account No. 40102 "Unified Treasury Account". The format, procedure for filling out and execution of the order on the period of funds in payment of payments to the budget system (hereinafter referred to as the payment order) are defined by the regulatory legal acts of the Bank of Russia on the rules for the transfer of funds and the Order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107n "On approval of the Rules for specifying information in the details of orders for the transfer of funds in payment of payments to the budget system of the Russian Federation". Execution of one payment order is allowed only for one customs and other payment (budget classification code) administered by customs authorities, according to the budget classification of the Russian Federation.

Account details:

• (13) "Name of the Recipient Bank" - Operational Department of the Bank of Russia/Interregional Operational UFK Moscow;
• (14) "BIC of the recipient's bank" - 024501901;
• (15) "Account number of the recipient's bank (number of the bank account included in the unified treasury account)" - 40102810045370000002;
• (17) "Account number of the recipient of funds (treasury account number)" - 03100643000000019502;
• (16) "Recipient" - Interregional Operational UFK (FCS of Russia);
• (61) "Recipient's INN" - 7730176610;
• (21) "Order of payment" - 5;
• (22) "Code" - a unique payment identifier consisting of 20 or 25 characters is indicated, while all characters of the unique payment identifier cannot simultaneously take the value zero ("0"), In the absence of a unique payment identifier, the value zero ("0") is indicated;
• (24) "Purpose of payment" - additional information necessary to identify the purpose of payment, Customs authorities need to bring this information to the attention of participants in foreign economic activity by placing account details on information stands and on the Internet information and telecommunications network.
• (101) - a two-digit indicator of the payer's status: "06" - a participant in foreign economic activity - a legal entity, except for the recipient of an international postal item; "07" - a customs authority; "16" - a participant in foreign economic activity - an individual; "17" - a participant in foreign economic activity - an individual entrepreneur; "28" - a participant in foreign economic activity is a recipient of an international postal item.
• (103) Recipient's "checkpoint" - 773001001;
• (104) - budget classification code in accordance with the budget classification of the Russian Federation -15301061301010000510;
• (105) "OKTMO" - 45328000;
• (107) - eight-digit code of the customs authority - 10000010;

Sample payment order for payment of customs duties for payment starting from 07/01/2023

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