General provisions on payment of customs payments

Article 114. Payers of the customs duties, taxes

Payers of the customs duties, taxes are the customs applicant or other persons to whom the duty on payment of the customs duties, taxes according to the Customs code of the Customs union, the international contracts of member states of the Customs union and the present Federal law is assigned.

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Article 115. Terms of payment of the customs duties, taxes

1. Terms of payment of the customs duties, taxes are established according to the Customs code of the Customs union.

2. The customs duties, taxes concerning the goods, are specified feature of which customs declaring in subparagraphs 2 and 4 articles 194 of the Customs code of the Customs union, paid before giving of the customs declaration or simultaneously with giving of the customs declaration.

Article 116. An order and forms of payment of the customs duties, taxes

1. The import customs duties, except for the import customs duties concerning the goods for private use, are paid into the account defined by the international contract of member states of the Customs union. The import customs duties cannot be зачтены on account of payment of other payments.

2. At will of the payer the import customs duties can be paid before giving of the customs declaration. The order the sums of the import customs duties paid before giving of the customs declaration, is carried out with reference to an order provided by article 121 of the present Federal law, taking into account positions of the international contract of member states of the Customs union.

3. Special, antidumping and the countervailing duties established by the Commission of the Customs union, are paid into the account defined by the international contract of member states of the Customs union.

4. Preliminary special, preliminary antidumping and preliminary compensatory the duties established by the Commission of the Customs union, are paid into the account of Federal exchequer. In case by results of the investigation previous introduction of special protective, antidumping and compensatory measures, it will be established that the bases for introduction special protective, antidumping and countervailing duties are absent, the paid sums preliminary special, preliminary antidumping and preliminary compensatory duties are subject to return to the payer in an order established by article 148 of the present Federal law. In case by results of the specified investigation the decision on application of special protective, antidumping and compensatory measures, the sums preliminary special is accepted, preliminary antidumping and preliminary

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compensatory duties are subject to transfer into the account defined by the international contract of member states of the Customs union.

5. Special, antidumping and the countervailing duties applied in the Russian Federation unilaterally, and also preliminary special, preliminary antidumping and preliminary compensatory the duties applied in the Russian Federation unilaterally, are paid into the account of Federal exchequer. In case by results of the investigation previous introduction of special protective, antidumping and compensatory measures, it will be established that the bases for introduction special, antidumping and countervailing duties are absent, the paid sums preliminary special, preliminary antidumping and preliminary compensatory duties are subject to return to the payer in an order established by article 148 of the present Federal law.

6. The export customs duties are paid into the account of Federal exchequer.

7. Taxes, and also the customs duties, taxes concerning the goods for private use are paid into the account of Federal exchequer. Payment by physical persons of the customs duties, taxes concerning the goods for private use can be carried out in cash desk of customs body.

8. Payment of the customs duties, taxes can be carried out in the centralised order by entering of the sums of the customs duties, taxes to the accounts specified in parts 1, 3 - 7 present articles, for the goods assumed to import to the Russian Federation or export from the Russian Federation for the certain period without dependence from the customs declaration will be submitted to what customs body on such goods.

9. Payment of the customs duties, taxes in the centralised order can be carried out by payers of the customs duties, the taxes, concluded with the federal enforcement authority authorised in the field of customs business, or the customs bodies defined by federal enforcement authority, authorised in the field of customs business, the agreement on application of the centralised order of payment of the customs duties, taxes. The specified agreement cannot contain the position, releasing persons from observance of requirements and the conditions established by the customs legislation of the Customs union and (or) the legislation of the Russian Federation about customs business, regarding completeness and timeliness of payment of customs payments, and also from observance of customs procedures. The federal enforcement authority authorised in the

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field of customs business, the typical form of the agreement on application of the centralised order of payment of the customs duties, taxes can be confirmed.

10. The agreement on application of the centralised order of payment of the customs duties, taxes between the federal enforcement authority authorised in the field of customs business, and the payer of the customs duties, taxes consists in a case:

1) if the sum of the customs duties, the taxes paid within year, the specified agreement previous the conclusion, exceeds 100 billion roubles;

2) absence of debts on payment of the customs duties, taxes;

3) realisation of foreign trade activities over three years;

4) fulfilment of the customs operations connected with a premise of the goods under a customs procedure, in two and more customs bodies located in regions of activity of two and more regional customs offices, or in the customs bodies defined by federal enforcement authority, authorised in the field of customs business;

5) absence made repeatedly (two and more times) within one year previous the conclusion of the specified agreement, administrative offences in the field of the customs business, provided by articles 16.7 and 16.22 Codes of the Russian Federation about administrative offences;

6) if import and (or) export of the goods are carried out not less often than an once in a month.

11. The agreement on application of the centralised order of payment of the customs duties, taxes between the customs body certain by federal enforcement authority, authorised in the field of customs business, and the payer of the customs duties, taxes consists in a case:

1) if the sum of the customs duties, the taxes paid within year, the specified agreement previous the conclusion, makes from 50 billion to 100 billion roubles inclusive;

2) absence of debts on payment of the customs duties, taxes;

3) realisation of foreign trade activities over three years;

4) fulfilment of the customs operations connected with a premise of the goods under a customs procedure, in two and more customs bodies located in region of activity of regional customs office;

5) absence made repeatedly (two and more times) within one year previous the

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conclusion of the specified agreement, administrative offences in the field of the customs business, provided by articles 16.7 and 16.22 Codes of the Russian Federation about administrative offences;

6) if import and (or) export of the goods are carried out not less often than an once in a month.

12. The agreement on application of the centralised order of payment of the customs duties, taxes consists current calendar year. Under the agreement of parties specified agreement can be concluded for less long term.

13. At declaring of the goods in which relation the customs duties, taxes are paid with application of the centralised order of payment of the customs duties, taxes, granting to customs body of the payment documents confirming payment of the customs duties, taxes, it is not required.

14. Payment of the customs duties, taxes can be carried out through electronic or payment terminals, cash dispenses.

15. For the present Federal law operators of payment systems are understood as the legal bodies who are carrying out an information exchange between participants of calculations at payment of the customs duties, taxes with use of electronic or payment terminals, the cash dispenses, responsible for receipt into the account of Federal exchequer and (or) into the account defined by the international contract of member states of the Customs union, the money resources paid with use of electronic or payment terminals, cash dispenses, and providing appropriate execution of obligations taken up according to the legislation of the Russian Federation by granting of bank guarantees and (or) entering of money resources (money) for the account of Federal exchequer. Requirements to operators of payment systems, an order of the organisation of interaction between the operator of payment system, payers of the customs duties, taxes and the federal enforcement authority authorised in the field of customs business, are defined by the Government of the Russian Federation.

16. An order and technologies of fulfilment of operations on payment of the customs duties, taxes with use of electronic or payment terminals, cash dispenses are defined by the federal enforcement authority authorised in the field of customs business.

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Article 117. Discharge of duty on payment of the customs duties, taxes

1. The duty of the payer on payment of the customs duties, taxes is considered executed if the size of the money resources specified in the present article makes not less the sum of the customs duties subject to payment, taxes:

1) from the moment of write-off of money resources from the account of the payer in bank, including at payment of the customs duties, taxes through electronic terminals, cash dispenses;

2) from the moment of entering of cash money resources into cash desk of customs body or from the moment of payment of cash money resources through payment terminals, cash dispenses;

3) from the moment of offset on account of payment of the customs duties, taxes of unduly paid or unduly collected sums of the customs duties, taxes and if such offset is made at the initiative of the payer, - from the moment of reception by customs body of the statement for offset;

4) from the moment of offset on account of payment of the customs duties, taxes of advance payments or monetary pledge and if such offset is made at the initiative of the payer, - from the moment of reception by customs body of the order about offset;

5) from the moment of offset on account of payment of the customs duties, taxes of the money resources paid by bank, other credit organisation or the insurance organisation according to a bank guarantee, and also the guarantor according to the guarantee contract;

6) from the moment of transfer of money resources into the accounts specified in article 116 of the present Federal law, in case of collecting of customs payments for the account:

The goods in which relation the customs duties, taxes are not paid;

Pledge of property of the payer of the customs duties, taxes.

2. For release of the goods at payment of the customs duties, taxes in a non-cash order acknowledgement of discharge of duty of the payer on payment of the customs duties, taxes is receipt of the sums of the customs duties, taxes to the accounts specified in article 116 of the present Federal law, and at payment of the customs duties, taxes with use of electronic and payment terminals, cash dispenses by means of the payment

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systems which operators are specified regarding 15 articles 116 of the present Federal law, such acknowledgement is the document generated by the electronic or payment terminal, a cash dispense, including in electronic form, confirming payment realisation into the accounts specified in article 116 of the present Federal law.

3. The customs duties, taxes are considered as the paid physical persons concerning the goods for private use in an order established by the international contract of member states of the Customs union.

4. On request of the payer of the customs duties, taxes, and also the persons specified regarding 1 article 119, a part of 5 articles 168 of the present Federal law, customs bodies are obliged to give out acknowledgement of payment of the customs duties, taxes in writing, but no more than for three calendar years previous this requirement. The form of acknowledgement of payment of the customs duties, taxes affirms the federal enforcement authority authorised in the field of customs business. Customs bodies have not the right to demand from the payer of the customs duties, taxes, and also at the persons specified regarding 1 article 119, a part of 5 articles 168 of the present Federal law, acknowledgement of receipt of money resources into the account of Federal exchequer or into the account defined by the international contract of member states of the Customs union. Under the written statement of the payer of the customs duties, taxes, and also the persons specified regarding 1 article 119, a part of 5 articles 168 of the present Federal law, the customs body is obliged to give itself data on receipt of money resources into the account of Federal exchequer or into the account defined by the international contract of member states of the Customs union.

5. The bank does not raise service charges on operations on transfer of the sums of customs payments, fines, percent from the account of the payer of the customs duties, taxes in bank into the accounts specified in article 116 of the present Federal law.

Article 118. Application of a rate of foreign exchange

In cases when for calculation of the customs duties, taxes, including definition of customs cost of the goods, foreign currency recalculation is required to make, the rate of foreign exchange to currency of the Russian Federation, established by the Central bank of the Russian Federation and operating at date of registration of the customs declaration if other

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is not established by the customs legislation of the Customs union and (or) the legislation of the Russian Federation on customs business is applied.

Article 119. An order of payment of the customs duties, taxes concerning the goods placed in the Russian Federation under a customs procedure of release for internal consumption, let out conditionally

1. In cases when for acquisition by the goods which have been conditionally let out in territory of the Russian Federation according to a customs procedure of release for internal consumption, status of the goods of the Customs union payment of the customs duties, taxes it is required (subparagraphs 1 and 3 points 1, point 5 of article 200 of the Customs code of the Customs union), such payment can be made by the customs applicant (its assignee) or other person at whom these goods are in lawful possession.

2. Payment of the sums of the customs duties specified regarding 1 present article, taxes is made on the basis of the statement of the persons specified regarding 1 present article, submitted to the customs body making conditional release of the goods, c by instructions of number of the customs declaration on which conditional release of the goods, and requisites of the payment document on which payment of the customs duties, taxes is made was carried out.

3. Concerning the goods specified in subparagraph 1 of point 1 of article 200 of the Customs code of the Customs union, the customs duties, taxes are paid at a rate of the sums estimated in the customs declaration on which conditional release of the goods, and the privileges not paid in connection with granting on payment of the customs duties, taxes was made.

4. Concerning the goods specified in subparagraph 3 of point 1 of article 200 of the Customs code of the Customs union, the customs duties are paid at a rate of a difference of the sums of the import customs duties estimated under rates of the import customs duties, established by Uniform custom duties, and the sums of the import customs duties paid at release of the goods.

5. The customs duties specified regarding 1 present article, taxes are subject to payment into the accounts defined by parts 1, 3 - 7 articles 116 of the present Federal law.

6. From the sums of the customs duties, the taxes which are subject to payment according

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to a part of 1 present article, a fine are not charged and are not paid.

Article 120. Payment of percent 1. Percent are paid in following cases:

1) for granting of a delay or instalments of payment of the customs duties, taxes;

2) in the cases provided by point 5 of article 250, article 251 point 3, article 263 point 2, article 276 point 2, point 3 of article 284 and point 2 of article 291 of the Customs code of the Customs union;

3) in a case provided by article 288 of the present Federal law.

2. Percent are paid next sizes:

1) for granting of a delay or instalments of payment of the customs duties, taxes percent are charged for the sum of the customs duties, the taxes which term of payment has been changed, proceeding from the rate of refinancing of the Central bank of the Russian Federation operating during the period from the date of, release of the goods following day, till day of the termination of a duty on payment of the customs duties, taxes;

2) in the cases provided by point 5 of article 250, article 251 point 3, article 263 point 2, article 276 point 2, point 3 of article 284 and point 2 of article 291 of the Customs code of the Customs union and article 288 of the present Federal law, percent are charged for the sum of the customs duties subject to payment, taxes proceeding from the rate of refinancing of the Central bank of the Russian Federation operating during the established period if other is not provided by point 3 of the present part;

3) in case of a premise of temporarily taken out natural gas under a customs procedure of export the percent provided by point 2 of article 291 of the Customs code of the Customs union, are charged for the sum of the customs duties subject to payment proceeding from the rate of 0 percent.

3. Percent are paid not later than the day following day of the termination of a duty on payment of the customs duties, taxes.

4. Payment, collecting and return of percent are carried out in an order provided by the Customs code of the Customs union and the present Federal law with reference to payment, collecting and return accordingly the customs duties and taxes.

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5. Payment of percent in the cases provided by a part of 6 articles 147 and a part of 19 articles 155 of the present Federal law, is made according to specified articles.