Order of the Federal Customs Service of Russia dated 24.08.2018. No. 1329 "On approbation of the administration of a single resource of personal accounts of payers of customs duties and taxes opened at the level of the Federal Customs Service of Russia, using the software package" Personal Accounts - ELS "(hereinafter - Order of the Federal Customs Service of Russia dated August 24.08.2018, 1329 No. 22). This order contains a number of provisions previously enshrined in the order of the Federal Customs Service of Russia dated August 2016, 1617 No. 13, which becomes invalid from September 2018, XNUMX.

We draw your attention to the new provisions of the order of the Federal Customs Service of Russia dated August 24.08.2018, 1329 No. XNUMX for legal entities for which a single personal account has been opened.

Find out if your organization is open Single personal account You can follow this link, prepare the TIN.

  1. Information on the start date of administration of a single personal account of a legal entity from 13.09.2018 is communicated to this person exclusively by posting it in the "Personal Account" service personal account of the participant of foreign economic activity   on the official website of the FCS of Russia.
  2. The list of customs authorities administering single personal accounts of payers is being changed. The administration of the single personal accounts of payers is carried out by regional customs departments and the Kaliningrad regional customs in accordance with the place of tax registration of the payer based on the code of the reason for registration contained in relation to this person in the Unified State Register of Legal Entities (hereinafter - the Unified State Register of Legal Entities) (the first two characters of the checkpoint ( XX ** 01 ***)), with the exception of the Central Energy Customs, which administers the payers of customs duties and taxes, the amount of customs payments paid for the export of energy resources classified in separate items and subheadings of group 27 TN FEA EAEU and certain subheadings of Chapter 29 CN FEA EAEU, which is more than 100 million rubles during the year preceding the beginning of the administration of personal accounts of these payers in the ELS resource.
Show the ELS administration table in accordance with the place of tax payer registration Close the ELS administration table
Legal entities whose PPCs start Administration of the ELS is carried out
31, 32, 33, 36, 37, 40, 44, 46, 48, 50, 57, 62, 67, 68, 69, 71, 76, 77 Central Customs Administration
10, 11, 29, 35, 47, 51, 53, 60, 78, 83 Northwest Customs Administration
01, 08, 23, 30, 34, 61, 91, 92 Southern Customs Administration
02, 12, 13, 16, 18, 21, 43, 52, 56, 58, 59, 63, 64, 73, 81 Volga Customs Administration
45, 66, 72, 74, 86, 89 Ural Customs Administration
03, 04, 17, 19, 22, 24, 38, 42, 54, 55, 70, 75, 80, 84, 85, 88 Siberian Customs Administration
14, 25, 27, 28, 41, 49, 65, 79, 82, 87 Far Eastern Customs Administration
05, 06, 07, 09, 15, 20, 26 North Caucasus Customs Administration
39 Kaliningrad Regional Customs

 

Indicated Customs with 13.09.2018, in accordance with the place of tax accounting, the payer will refund advance payments to legal entities using a single personal account, on the basis of applications for the return of advance payments made by these persons to the specified customs authorities, as well as provide reports on the expenditure of funds contributed as advance payments, and confirmation of payment of customs duties and taxes.

Applications for the return of funds received before 13.09.2018 by the customs authorities from taxpayers using single personal accounts in accordance with the provisions of the order of the FCS of Russia No. 22.08.2016 from 1617, as well as appeals to provide reports on the expenditure of funds made as advance payments and confirmations payment of customs duties and taxes are subject to review by the customs authorities, in which they arrived before the specified date.

  1. Simplified procedure for the return to payers of overpaid or overcharged customs payments, as well as cash collateral. The refund of these funds will be made in the form of their offset against advance payments without the payer submitting the corresponding application.
  2. The procedure for paying customs and other payments is simplified when declaring goods using a single personal account. The account of cash balances on a single personal account of the payer and their use when performing customs operations and other transactions with cash are carried out as part of the centralized procedure for the payment of customs payments, other payments, the collection of which is entrusted to the customs authorities, without conclusion by the payers of the customs authorities of agreements on the application of a centralized procedure for the payment of customs duties and taxes.

Taking into account subparagraph 46 of paragraph 15 of the Instructions on the procedure for filling out the declaration for goods, approved by the Decision of the Customs Union Commission of 20.05.2010/257/24.08.2018 No. 1329, the provisions of the order of the Federal Customs Service of Russia dated XNUMX No. XNUMX provide the opportunity to pay customs and other payments when declaring goods in the amount of the total balance funds by codes of budget classification in accordance with the TIN of the organization without detailing before payment documents.

This opportunity will allow participants of foreign economic activity to dispose of cash balances in the most effective way and minimizes the cases when these individuals commit errors when filling in the “B” column for goods declaration (hereinafter - DT), which can lead to a refusal to release goods due to the lack of funds sufficient to pay customs and other payments on a specific payment document.

At the same time, until the entry into force of an international treaty of the Russian Federation, which provides for amendments to annexes 5 and 8 to the Treaty on the Eurasian Economic Union, the balance of funds in the personal account for the relevant CSC is used to pay import customs duties.

To ensure the possibility of paying customs and other payments when declaring goods in the amount of total cash balance under the budget classification code without detailing up to payment documents in case the person indicated in the 14 DT column uses a single personal account, starting from 13.09.2018 in column “B” of the DT, the details of the payment documents and the method of payment of the customs payment, other payment charged by the customs authorities (elements 4 - 6 columns “B” DT) are not filled out.

In this case, in column “B”, the type of payment code (1 element), the amount of customs duty paid, other payment charged by the customs authorities (2 element), and digital currency code of payment (3 element) are subject to mandatory filling.

As an order to use in declaring goods advance payments in the amount stated when submitting a DT in the 2 element of column "B", the customs authorities will consider the application in the 7 element of column "B" of the payer’s TIN or TIN of the customs representative (in the case of customs and other payments are paid by the customs representative). If, in addition to paying customs duties by the declarant (payer), the customs representative and other payments are partially paid by the customs representative in the 7 element, column “B” is stated in separate lines of both the payer’s TIN and the customs representative’s TIN, indicating the amounts paid by each of these persons .

Example: type of payment 1010, amount 375,00, currency code 643, INN 7777777777 / type of payment 5010, amount 3333,33, currency code 643, INN 5555555555

At the same time, the payment of customs and other payments simultaneously from a single personal account and from a personal account opened at the customs level is not allowed for one DT, respectively, column "B" DT cannot simultaneously contain several lines, with and without specifying details in these lines payment documents.

These changes to the order of filling in the “B” DT column do not apply to filling in the DT if the customs and other payments, charged by the customs authorities, are made from the payer's personal account (customs representative) opened at the customs level. In this case, the current procedure for filling in the “B” DT column is maintained, providing for specifying the details of payment documents and the method of payment of the customs payment, other payment charged by the customs authorities.

  1. Opening of unified personal accounts to customs representatives without submitting relevant applications to the FCS of Russia. FROM 13.09.2018 personal accounts are opened to all legal entities included in the register of customs representatives, which will allow all customs representatives to make customs and other payments in respect of declarants who have already opened a single personal account. This possibility does not stop the possibility for customs representatives to use personal accounts opened with the customs authorities for making customs and other payments in respect of declarants who have not yet opened a single personal account.

If the customs and other payments are made by the customs representative for the declarants who have already opened a single personal account, the single personal account of the customs representative is used and the details of payment documents, as well as the method of payment of customs payment, other payment, are not indicated in the "B" DT levying which is assigned to the customs authorities.

If customs and other payments are made by a customs representative for declarants who have not yet opened a single personal account, the personal account of the customs representative opened with a specific customs authority and the details of payment documents, as well as the method of paying customs payment, other payment, are charged. which is entrusted to the customs authorities, in the column “B” DT shall be indicated.

  1. Possibility to open unified personal accounts without submitting relevant applications to the FCS of Russia. Starting from the end of September 2018, a phased transfer of payers to unified personal accounts is supposed in accordance with the place of tax registration of the payer based on the taxpayer identification number (hereinafter - TIN) contained in the register in relation to this person (first two characters of the TIN (ХХ **** ****) ****).

First of all, it is planned to transfer to single personal accounts of payers whose TIN begins with 02, 12, 13, 16, 18, 21, 43, 52, 56, 58, 59, 63, 64, 73, 81.

Information on the further transfer to single personal accounts of payers will be posted on the official website of the Federal Customs Service of Russia.

At the same time, for taxpayers who have expressed a desire to open single personal accounts before a gradual transfer of taxpayers to single personal accounts in accordance with the place of tax registration, a declarative procedure for their opening is possible.

First of all, this opportunity is relevant for legal entities that subsequently imply customs operations in the regions of the Volga e-customs, Ural e-customs and North-Caucasian e-customs.

The provisions specified in this informational message do not apply to legal entities that do not use single personal accounts opened at the level of the Federal Customs Service of Russia.

Payment of customs payments is carried out according to the details specified below.

Account details:
Beneficiary Bank - Opera-1 the Bank of Russia, Moscow 701,
BIC 044501002,
Account №40101810800000002901,
Recipient - Interregional operational FSA (FCS of Russia)
INN 7730176610,
PPC 773001001,
OKTMO 45328000.
When filling in the settlement documents following mandatory fields must be filled:
(101) - double-digit payer status:
"06" - participant of foreign trade activities - legal person,
"07" - the customs office,
"16" - participant of foreign economic activity - an individual,
"17" - participant of foreign economic activity - an individual entrepreneur,
"18" - the payer of customs duties, which is not a declarant to which the obligation to pay customs duties imposed by the legislation of the Russian Federation,
"19" - organizations and their subsidiaries (hereinafter - the organization) who apply for settlement document for the transfer to the Federal Treasury body cash funds withheld from earnings (income) of the debtor - an individual in arrears on tax payments on the basis of executive document aimed the organization in accordance with established procedure,
"20" - a credit institution (its branch), has issued a payment document for each individual payment for the transfer of customs duties paid by individuals without opening a bank account,
(61) - "TIN" of the recipient "7730176610,
(103) - "KPP" of the recipient 773001001,
(16) - "Recipient" Interregional operational UFC (FCS of Russia); 
(104) - the indicator of the budget classification code in accordance with the budget classification of the Russian Federation for Import customs duty 15311011010011000180 / for Advance payments 15311009000010000180.
(105) - the value of the OKTMO code of the municipal formation in accordance with the All-Russian Classifier of the Territories of Municipal Formations, in the territory of which funds are mobilized from the payment of tax (collection) or other payment to the budget system of the Russian Federation - 45328000,
(106) - the field indicates the indicator of the basis of payment, which has 2 digits, in our case it should be 00. 
(107) - the eight-digit code of the customs authority 10000010 (for organizations that have it open the ELS).

Total for the current moment in order to deposit funds for customs in the presence of an open ELS, it is necessary in the payment order to change the value in the field 107 - eight-digit code of the customs authority on 10000010.

The purpose of payment must indicate:

  • Import customs duty for a single personal account opened with the Federal Customs Service of Russia (10000010) or 
  • Advance payments for a single personal account opened with the Federal Customs Service of Russia (10000010) or 
  • Anti-dumping duty for a single personal account opened in the Federal Customs Service of Russia (10000010).
Attention, since 1 January 2019, there have been changes in the BSC
  • KBK "Import customs duty» must be 153 110 11010 011000 110  instead of 153 1 10 11010 01 1000 180, the last 3 digits have changed - KOSGU.
  • KBK "Advance payments" must be 153 110 09000 010000 110  instead of 153 1 10 09000 01 0000 180, the last 3 digits have changed - KOSGU.
  • KBK "Anti-dumping duty" must be 153 110 11160 011000 110  instead of 153 1 10 11160 01 1000 180, the last 3 digits have changed - KOSGU.

All changes to the BCF you can see in this table.

All other details remain the same

 

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The funds credited to the BCC 153 1 10 09000 01 0000 110 "Advance payments for future customs and other payments" can be used by participants in foreign economic activity during customs operations in payment of:

  • 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 on crude oil;
  • export customs duties on natural gas;
  • export customs duties on goods derived from oil;
  • other export customs duties;
  • customs fees;
  • customs duties, taxes paid by individuals at uniform rates of customs duties, taxes or in the form of an aggregate customs payment;
  • cash collateral to secure the payment of customs and other payments.
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