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Changes in the procedure for crediting and distributing a 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 of the Federal Law of 03.08.2018 No. 289-FZ "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation ", on the basis of which the information technologies developed by the Federal Customs Service of Russia begin 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 return of customs and other payments and includes, among other things, filling out customs documents automatically without the participation of customs officials.

1.Payment of customs duties by administering advance payments

From 01.08.2021, the 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 then disposing of such advance payments in payment of the following types of payments:

  • import customs duty;
  • export customs duty;
  • value added tax and excise taxes;
  • customs duties;
  • special duty;
  • anti-dumping duty;
  • countervailing duty;
  • interest;
  • penalties;
  • recycling fee levied on wheeled vehicles and their trailers.

A similar procedure from 01.08.2021 will apply to cash collateral, with the exception of the cash collateral deposited as security for the fulfillment of the organization's obligations to use the acquired excise stamps.

If the introduction of advance payments by the payer in the payment document instead of the BCC of advance payments will be mistakenly indicated by a different BCC, then Customs will independently update the KBK. Such clarification may take up to two business days.

To make payments to payers, it will be enough to issue one payment document according to (code of budget classification of advance payments - 153 110 09000 010000 11).

You can view and download a sample payment order by following the link.

2.Payment of payments by target codes of budget classification

After 01.08.2021/XNUMX/XNUMX directly by budget classification codes, the following payments are made:

  • recycling fee levied in respect of self-propelled machines and trailers to them;
  • funds intended for the purchase of excise stamps; 
  • a security deposit made as security for the fulfillment of the organization's obligations on the use of acquired excise stamps, for which the organization's obligation 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 double the amount of damage caused by crimes in order to exempt from criminal liability;
  • fines imposed as punishment in criminal cases;
  • judicial fines imposed as a measure of a criminal law nature;
  • monetary funds listed as compensation for damage in criminal cases;
  • administrative fines, costs in cases of administrative offenses.

3.Disposal of advance payments

As an order of the person who made advance payments, the following 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 declaration for goods or corrections of the declaration for goods;
  • submission by the person who made advance payments of the application specified in the second paragraph of clause 4 of Article 277 of the Customs Code of the Eurasian Economic Union (hereinafter - TC EAEU);
  • filing an application for the return of advance payments or an application for offsetting funds paid as advance payments against a cash collateral; submission of an application for the use of advance payments in connection with the receipt of a notification (clarification to the notification) about the unpaid amounts of customs payments, special, anti-dumping, countervailing duties, interest and penalties;
  • filing an application for offsetting 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 the correction of the declaration for goods (KDT, KDTEG) as an order of advance payments in order to pay off arrears in the payment of customs payments is applied if Customs declaration goods were carried out using DT (DTEG).

The letters of the payer 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 order of advance payments established by the Federal Law.

Submission of an application for the use of advance payments in connection with the receipt of a notification (clarification to the notification) of unpaid amounts of customs payments, special, anti-dumping, countervailing duties, interest and penalties as an order for the purpose of repayment of debt is applied if the amount of unpaid customs payments is calculated in the calculation of customs payments.

The submission of the KDT for debt repayment is carried out in accordance with the second paragraph of clause 12 of the Procedure for making changes (additions) to the information declared in the declaration for goods, approved by the decision of the Board of the Eurasian Economic Commission No. 10 dated December 2013, 289 (hereinafter referred to as the Procedure).

In order to expedite consideration by the customs authority of the FTC filed for payment of arrears, we recommend making changes to the declaration for goods only in column 47 (accrual of penalties) and in column "B" (disposal of advance payments for repayment of arrears). 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 clause 16 of the Procedure). If, simultaneously with the introduction of changes in columns 47 and "B", changes are made in other columns of the goods declaration, then the term for consideration of the FTC is up to 30 calendar days (paragraph two of clause 16 of the Procedure).

4. Refund of advance payments

An application for the return of advance payments is submitted by a person on whose personal account the balance of advance payments is recorded, 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 period for filing an application for the return 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 offsetting the overpaid and (or) excessively collected amounts against the advance payments customs payments, cash collateral, which have acquired the status of advance payments.

The customs authorities authorized to carry out the refund of advance payments are determined by order of the Federal Customs Service of Russia dated April 29.04.2019, 727 No. XNUMX.

In case of violation of the terms for the return of advance payments established by part 22 of article 36 of the Federal Law, interest is payable.

5. Return (offset) of overpaid (overly charged) 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 Code EAEU.

In accordance with Part 2 of Article 67 of the Customs Code of the EAEU, the refund (offset) of the amounts of overpaid and (or) excessively collected customs duties and taxes is carried out by the customs authority, subject to the introduction of amendments (additions) in the established procedure to the information on calculated customs duties and taxes declared in declarations for goods and subject to other conditions for the return (offset) of 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 the amounts of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities, is determined, is determined by part 2 of Article 67 of the Customs Code of the EAEU.

Overpaid (collected) amounts of customs payments are offset against the budget classification code of advance payments, with the exception of overpaid (collected) 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, the payment of a cash collateral is carried out through the use of advance payments as security for the fulfillment of obligations.

Such an order is carried out by submitting an appropriate application, drawn up 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 cash pledge is carried out by the information system without the participation of officials of the customs authorities, provided there is a sufficient balance of advance payments on the personal account of the payer. A customs receipt confirming the acceptance of a cash pledge is generated, as a rule, within two minutes from the moment of filing an application for offsetting advance payments, which allows participants in foreign economic activity to promptly amend the declaration for goods, stating in it information about the registration number of the customs receipt.

The accepted collateral in the event of the fulfillment or termination of the secured obligation to pay customs duties and taxes will be refunded in the form of crediting advance payments to accounts no later than five working days from the date of fulfillment (termination) of such an obligation. The refund of the cash collateral is carried out without the participant in foreign economic activity submitting an application for such a refund, except for cases when the secured obligation has not arisen or when the cash collateral is made as general security. In such cases, the refund is carried out 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 collateral in electronic form, the decision to offset the cash collateral against advance payments is made by the information system automatically without the participation of customs officials.

Please note that simultaneously with the above articles of the Federal Law, from 01.08.2021, the following regulatory legal acts come into force:

  1. Decree of the Government of the Russian Federation of June 25.06.2020, 925 No. XNUMX "On requirements for operators of customs payments, the procedure for organizing interaction between operators of customs payments, persons making advance payments, paying customs duties, taxes and 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 customs payments accepted by operators and collection of funds in the event of non-fulfillment of customs payments by operators of their obligations and on recognition of the resolution of the Government of the Russian Federation as invalid dated 30.03.2013 No. 285 ".
  2. Order of the FCS of Russia dated April 29.04.2019, 727 No. XNUMX "On approval of the Procedure for maintaining personal accounts of payers of customs and other payments, the collection of which is entrusted to customs authorities, customs representatives, as well as other persons who made payment of funds to the account of the Federal Treasury, and determining the customs authorities authorized to accept and consider an application for submitting a report on the expenditure of funds made as advance payments, as well as on determining the customs authorities authorized to return advance payments and return (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 January 16.01.2019, 33 No. XNUMX "On approval of the application form for the use of advance payments in connection with the receipt of a notification (clarification to the notification) about the unpaid amounts of customs payments, special, anti-dumping, countervailing duties, interest and penalties, and the order of its presentation by the person who made advance payments ”.
  4. Order of the Federal Customs Service of Russia dated January 14.01.2019, 25 No. XNUMX "On approval of the application form for offsetting the cash collateral against advance payments, drawn up in the form of an electronic document, a list of information to be specified in the application for offsetting the cash collateral against advance payments, drawn up in the form electronic document, the procedure for filling out and submitting to the customs authority an application for offsetting a cash bond against advance payments, drawn up in the form of an electronic document, and the procedure for considering an application for offsetting a cash bond against advance payments and informing the applicant about the refusal to offset a cash bond against advance payments payments ".
  5. Order of the FCS of Russia dated January 14.01.2019, 26 No. XNUMX "On approval of the application form for the termination of the use of general security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, made in the form of a cash deposit, in the form of an electronic document, a list of information , subject to indication in the application for the termination of the use of general security, the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties paid in the form of a cash deposit, in the form of an electronic document, the procedure for filling out and submitting to the customs authority an application for termination of the use of general security fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, made in the form of a cash deposit, in the form of an electronic document and the procedure for considering an application to terminate the use of general security for the fulfillment of obligations and on the payment of customs duties, taxes, special, anti-dumping, countervailing duties, paid in the form of a cash deposit ”.
  6. Order of the Federal Customs Service of Russia dated January 14.01.2019, 27 No. XNUMX "On approval of the application form for offsetting funds paid as advance payments against a cash collateral, and the procedure for submitting the person who made advance payments an application for offsetting funds paid as advance payments against cash collateral ”.
  7. Order of the FCS of Russia dated January 22.01.2019, 88 No. XNUMX "On approval of the form of the act of reconciliation of expenditure of funds contributed as advance payments, as well as the procedure for reconciliation of expenditure of funds and the provision of an act of reconciliation of expenditure of funds made as advance payments."
  8. Order of the Federal Customs Service of Russia dated January 10.01.2019, 7 No. XNUMX "On approval of the application form for the return of advance payments and the procedure for its submission, the form of the decision of the customs authority on the return of advance payments and notification of the refusal to return the advance payments."
  9. Order of the FCS of Russia dated January 22.01.2019, 87 No. XNUMX "On approval of the notification form for the return (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 a notification."
  10. Order of the FCS of Russia dated May 7.05.2019, 766 No. XNUMX "On approval of the application form for the payment of interest, as well as the procedure for filing an application for the payment of interest."
  11. Order of the Federal Customs Service of Russia dated February 25.02.2019, 321 No. XNUMX "On approval of the application forms of the person who made advance payments, on the provision of a report on the expenditure of funds contributed as advance payments, a report on the expenditure of funds contributed as advance payments, the procedure for submitting by the person who made advance payments, applications for the provision of a report on the expenditure of funds contributed as advance payments, as well as the procedure for the customs authority to submit such a report. "
  12. Order of the Federal Customs Service of Russia dated February 28.02.2019, 340 No. XNUMX "On approval of the confirmation form for the payment of customs duties and taxes."