For foreign persons who are not registered with the tax authorities of the Russian Federation, the process of accounting for customs and other payments, the collection of which is assigned tocustoms authorities, subject to the provision of identifying information to the customs authorities, which are:

for a foreign legal entity:

• two-digit code of the country of registration (letter code of the country of registration (location) in accordance with the classifier of the countries of the world approved by the Decision of the Customs Union Commission of September 20, 2010 No. 378), for example "CN" (China);
• the taxpayer's code in the country of registration or its equivalent in accordance with the legislation of a foreign state, for example "123456789";

We also recommend that these persons indicate such values in the "purpose of payment" field of the payment document in the form "///CN; 123456789///".

for a foreign individual:

• two-digit code of the country of registration, for example "BY" (Belarus);
• a two-digit value of the identifier type of information about a foreign individual or a stateless person (in accordance with Appendix No. 4 to the Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013), for example "08" (passport of a foreign citizen or other document established by federal law or recognized in accordance with an international treaty of the Russian Federation as a document identity document of a foreign citizen);
• the series (if any) and the number of the identity document of a foreign individual or a stateless person, for example "D1234567".

We also recommend that these persons indicate such values in the "purpose of payment" field of the payment document in the form "///BY;08;D1234567///".

These values are unique for each foreign legal entity and individual.

The above information is given as an example.

Note. For persons registered with the tax authorities of the Russian Federation, the main identifying value for the purposes of paying customs and other payments, the collection of which is entrusted to the customs authorities, is the taxpayer identification number (TIN).