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Information Federal laws FZ number 311-FZ 27.10.2010 Federal Law № 311-FZ 27.10.2010 - Section II - Customs payments

Federal law number 311-FZ 27 2010 November year

On Customs Regulation in the Russian Federation

(Adopted by the State Duma, the 19.11.2010 24.11.2010 approved by the Federation Council of)
(Published in "Rossiyskaya Gazeta" number 269 (5348) from 29.11.2010, and in the Assembly of the Russian Federation legislation on the number 48 29.11.2010, Art. 6252. Entry into force See. Art. 325 of this Act)

Attention! Changes, see .:
Federal law number 162-FZ 27.06.2011 of
Federal law number 200-FZ 11.07.2011 of
Federal law number 409-FZ 06.12.2011 of

Section II - Customs payments

Chapter 12. General provisions on customs payments

§ 114. Payers of customs duties and taxes

Payers of customs duties and taxes are the declarant or other persons who are responsible for payment of customs duties and taxes in accordance with the Customs Code of the Customs Union, international treaties of the - members of the Customs Union and the present Federal Law.

§ 115. Terms of payment of customs duties and taxes
1. Terms of payment of customs duties and taxes shall be established in accordance with the Customs Code of the Customs Union.
2. Customs duties and taxes in respect of goods, especially the customs declaration are specified in subparagraphs 2 and 4 194 articles of the Customs Code of the Customs Union shall be paid prior to the filing of the customs declaration, or simultaneously with the filing of the customs declaration.

§ 116. The procedure and form of payment of customs duties and taxes
1. Import duties, with the exception of import duties on goods for personal use shall be paid into the account specified by an international treaty states - members of the Customs Union. Import duties may not be offset against the payment of other payments.
2. At the request of the payer of import duties may be paid prior to the filing of the customs declaration. Order amounts of import customs duties paid to the customs declaration, made in relation to the procedure provided for in Article 121 hereof, subject to the provisions of the international agreement states - members of the Customs Union.
3. Special, anti-dumping and countervailing duties established by the Commission of the Customs Union shall be paid into the account specified by an international treaty states - members of the Customs Union.
4. The preliminary special, preliminary anti-dumping and provisional countervailing duties established by the Commission of the Customs Union are paid to the account of the Federal Treasury. If the results of the investigation preceding the introduction of special protective, anti-dumping and countervailing measures will be established that the grounds for the introduction of special protective, anti-dumping and countervailing duties are not available, the amounts of the preliminary special, preliminary anti-dumping and provisional countervailing duties paid shall be returned to the payer in the order Established by Article 148 of this Federal Law. In the event that, following the results of this investigation, a decision has been taken to apply special protective, anti-dumping and countervailing measures, the amounts of preliminary special, preliminary anti-dumping and provisional countervailing duties are to be credited to an account determined by an international agreement of the member states of the Customs Union.
5. Special, anti-dumping and countervailing duties applied unilaterally in the Russian Federation, as well as preliminary special, preliminary anti-dumping and provisional countervailing duties, applied unilaterally in the Russian Federation, are paid to the account of the Federal Treasury. If the results of the investigation preceding the introduction of special protective, anti-dumping and countervailing measures will be established that the grounds for the introduction of special, anti-dumping and countervailing duties are not available, the amounts of the preliminary special, preliminary anti-dumping and provisional countervailing duties paid shall be refunded to the payer, Established by Article 148 of this Federal Law.
6. Export customs duties shall be paid into the account of the Federal Treasury.
7. Taxes and customs duties and taxes on goods for personal use shall be paid into the account of the Federal Treasury. Payment by individuals customs duties and taxes on goods for personal use may be carried out to the cashier of the customs authority.
8. The payment of customs duties and taxes may be performed in a centralized manner by making the amount of customs duties and taxes on the account specified in subsections 1, 3 - 7 of this article, for the goods alleged to be imported into the Russian Federation or export from the Russian Federation for a certain period, regardless from that to which the customs authority will be filed with the customs declaration for such goods.
9. Payment of customs duties and taxes in a centralized manner can be carried out by the payers of customs duties and taxes concluded with the federal executive authority authorized in the field of customs affairs or by customs authorities determined by the federal executive authority authorized in the field of customs affairs, an agreement on the application of centralized order Payment of customs duties and taxes. This agreement can not contain provisions that exempt persons from compliance with the requirements and conditions established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs matters, regarding the completeness and timeliness of payment of customs payments, as well as compliance with customs procedures. The federal body of executive power authorized in the field of customs affairs may approve a standard form of agreement on the application of a centralized procedure for payment of customs duties and taxes.
10. Agreement on the application of the centralized procedure for payment of customs duties and taxes between the federal executive body authorized in the field of customs, and the payer of customs duties and taxes is the case:
1) if the amount of customs duties and taxes paid during the year preceding the conclusion of the agreement exceeds 100 billion rubles;
2) the absence of debt on payment of customs duties and taxes;
3) of the foreign economic activity over three years;
4) of customs operations involving the placement of goods under the customs procedure in two or more customs bodies located in the regions of two or more regional customs departments, or in the customs authorities, determined by the federal body of executive power authorized in the field of customs affairs;
5) the lack of perfect repeatedly (two and more times) within one year preceding the conclusion of the agreement, administrative violations in the field of customs affairs envisaged by Articles 16.7 and 16.22 of the Code of Administrative Offences;
6) if the import and (or) export of goods made at least once a month.
11. Agreement on the application of the centralized procedure for payment of customs duties and taxes between the customs authority as defined by the federal executive body authorized in the field of customs, and the payer of customs duties and taxes is the case:
1) if the amount of customs duties and taxes paid during the year preceding the conclusion of the agreement is from 50 100 billion to billion rubles inclusive;
2) the absence of debt on payment of customs duties and taxes;
3) of the foreign economic activity over three years;
4) of customs operations involving the placement of goods under the customs procedure in two or more customs bodies located in the region of the Regional Customs Directorate;
5) the lack of perfect repeatedly (two and more times) within one year preceding the conclusion of the agreement, administrative violations in the field of customs affairs envisaged by Articles 16.7 and 16.22 of the Code of Administrative Offences;
6) if the import and (or) export of goods made at least once a month.
12. Agreement on the application of the centralized procedure for payment of customs duties and taxes is the current calendar year. By agreement of the parties such agreement can be concluded for a shorter period.
13. When declaring the goods in respect of which customs duties and taxes shall be paid with the use of a centralized procedure for payment of customs duties and taxes, the customs authority providing the payment documents confirming the payment of customs duties and taxes is not required.
Attention! Revision of the 14 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
14. The payment of customs payments, advance payments, penalties, interest, penalties, in accordance with this Federal Law may be carried out with the use of devices designed to carry out operations with the use of electronic means of payment, without the possibility of receiving the (extradition) of cash (hereinafter - the electronic terminals) as well as through payment terminals or ATMs.
The old version:
14. The payment of customs duties and taxes may be made through electronic or payment terminals, ATMs.

Attention! Revision of the 15 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
15. When paying customs fees, advance payments, penalties, interest, fines using electronic terminals, payment terminals and ATMs, information exchange between billing participants is carried out by legal entities responsible for entering the account of the Federal Treasury and (or) to an account determined by an international agreement of the state- Members of the Customs Union, funds paid using electronic terminals, payment terminals and ATMs, as well as ensuring proper execution of commitments in accordance with the Russian legislation, by providing bank guarantees and (or) making money (money) to the account of the Federal Treasury. The requirements to these legal entities, the procedure for the organization of interaction between them, payers of customs duties, taxes and the federal executive body authorized in the field of customs affairs are determined by the Government of the Russian Federation.
The old version:
15. For the purposes of this Federal Law, payment system operators are understood to mean legal entities that perform information exchange between payment participants when paying customs duties and taxes using electronic or payment terminals, ATMs responsible for entering the account of the Federal Treasury and (or) to an account determined by the international The agreement of the Member States of the Customs Union, money paid using electronic or payment terminals, ATMs, and provide Proper performance of the obligations assumed in accordance with the legislation of the Russian Federation by providing bank guarantees and (or) depositing money (money) to the account of the Federal Treasury. Requirements to operators of payment systems, the order of organization of interaction between the operator of the payment system, payers of customs duties, taxes and the federal executive body authorized in the field of customs affairs are determined by the Government of the Russian Federation.

Attention! Revision of the 16 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
16. The procedure and technology transactions on payment of customs payments, advance payments, penalties, interest, penalties, with the use of electronic terminals, payment terminals and ATMs are determined by the federal executive body authorized in the field of customs.
The old version:
16. The procedure and technology transactions in the payment of customs duties and taxes on the use of electronic payment terminals or ATMs are determined by the federal body of executive power authorized in the field of customs.

§ 117. The obligation to pay customs duties and taxes
1. the payer's obligation to pay customs duties and taxes shall be performed, if the amount referred to in this article cash is not less than the amount of payable customs duties and taxes:
1) from the date of debiting the payer's account at the bank, including the payment of customs duties and taxes through electronic terminals, ATMs;
2) from the moment the cash in the cash department of the customs authority or after the payment of cash through payment terminals, ATMs;
3) from the date of set-off against the payment of customs duties and taxes overpaid or overcharged amounts of customs duties, taxes, and if such a set-off is made at the initiative of the payer - from the moment of receipt by the customs body of the application of the competition;
4) from the time offset against the payment of customs duties and taxes, advance payments or cash collateral, and if such a set-off is made at the initiative of the payer - from the receipt of the customs authority orders standings;
5) from the date of set-off against the payment of customs duties, the money paid by the bank tax, a credit institution or insurance organization in accordance with a bank guarantee and the guarantor under the guarantee agreement;
6) from the time the funds are credited to the accounts referred to in Article 116 hereof, in case of recovery of customs duties by:
a) goods in respect of which have not paid customs duties and taxes;
b) the collateral property of the payer of customs duties and taxes.
Attention! Revision of the 2 changed according to the Federal Law number 162-FZ 27.06.2011 of
New edition:
2. For the purposes of goods release, when paying customs duties and taxes in non-cash order, confirmation of the fulfillment of the duty of the payer for payment of customs duties and taxes is the receipt of amounts of customs duties and taxes to the accounts specified in Article 116 of this Federal Law, and when paying customs duties and taxes using Electronic terminals, payment terminals or ATMs in accordance with part 15 of Article 116 of this Federal Law such a confirmation is a document formed by an electronic Terminal, payment terminal or ATM, including in electronic form, confirming the transfer of funds to the accounts specified in Article 116 of this Federal Law. From the moment of formation of the specified document, the transfer of funds, carried out for the purpose of payment of customs duties and taxes, becomes irrevocable.
The old version:
2. For the purposes of goods release, when paying customs duties and taxes in non-cash order, confirmation of the fulfillment of the duty of the payer for payment of customs duties and taxes is the receipt of amounts of customs duties and taxes to the accounts specified in Article 116 of this Federal Law, and when paying customs duties and taxes using Electronic and payment terminals, ATMs through payment systems, whose operators are specified in part 15 of Article 116 of this Federal Law, such confirmation is the dock A document formed by an electronic or payment terminal, an ATM, including in electronic form, confirming the payment to the accounts specified in Article 116 of this Federal Law.
3. Customs duties and taxes are considered paid by individuals in respect of goods for personal use in the manner prescribed by international agreement states - members of the Customs Union.
4. At the request of the payer of customs duties, taxes, as well as persons specified in part 1 of Article 119, of Part 5 of Article 168 of this Federal Law, the customs authorities are obliged to issue a confirmation of payment of customs duties and taxes in writing, but not more than three calendar years, Preceding this requirement. The form of confirmation of payment of customs duties and taxes is approved by the federal executive body authorized in the field of customs. The customs authorities are not entitled to demand from the payer customs duties and taxes, as well as from the persons specified in part 1 of Article 119, part 5 of Article 168 of this Federal Law, confirmation of receipt of funds to the account of the Federal Treasury or to an account determined by the international treaty of the member states Customs Union. Upon the written application of the payer of customs duties, taxes, as well as the persons specified in part 1 of Article 119, of Part 5 of Article 168 of this Federal Law, the customs authority shall itself provide information on the receipt of funds to the account of the Federal Treasury or to an account determined by an international treaty of the states - members of the Customs Union. (See the form in the order of the Federal Customs Service of the Russian Federation No. 2554 from 23.12.2010)
5. The Bank will not be charged service fee for transactions on transfer of customs payments, penalties and interest from the account of the payer of customs duties and taxes in the bank accounts referred to in Article 116 hereof.

§ 118. The use of foreign currency
In cases where customs purposes of calculating taxes, including the determination of the customs value of the goods is required to recalculate foreign currency, foreign currency exchange rate applied to the Russian currency, determined by the Central Bank of the Russian Federation and acts on the day of registration of customs declaration, unless otherwise established by the customs legislation of the customs Union and (or) Russian Federation legislation on customs. (See. The order of the FCS of Russia from the number 267 14.02.2011)

§ 119. The procedure for payment of customs duties and taxes in respect of goods placed in the Russian Federation under the customs procedure of release for domestic consumption, issued conditionally
1. Where to purchase goods conditionally released on the territory of the Russian Federation in accordance with the customs procedure of release for domestic consumption, the status of the goods of the Customs Union requires the payment of customs duties and taxes (sub-1 and 3 point 1, the article 5 point 200 of the Customs Code of the Customs Union ), such payment may be made by the declarant (its successor) or any other person from whom the goods are in legal possession.
2. The payment specified in subsection 1 this Article of customs duties and taxes shall be made on the basis of statements by persons specified in subsection 1 of this article submitted to the customs authority that performed the conditional release of the goods, c indication of the number of the customs declaration, on which the conditional release of the goods and details payment document, according to which made the payment of customs duties and taxes.
3. With regard to products referred to in subparagraph 1 point 1 article 200 of the Customs Code of the Customs Union, customs duties and taxes paid in the amount of the sums calculated in the customs declaration for which was made conditional release of goods, and have not been paid in connection with the provision of benefits on payment of customs duties and taxes.
4. With regard to products referred to in subparagraph 3 point 1 article 200 of the Customs Code of the Customs Union, customs duties shall be paid in the amount of difference between the amounts of import customs duties, calculated at the rates of import customs duties established by the Common Customs Tariff, and the amount of import customs duties paid on the release of goods .
5. 1 specified in paragraph of this Article customs duties and taxes payable to the accounts, certain parts of 1, 3 - 7 116 article hereof.
6. With the amount of customs duties and taxes payable in accordance with Part 1 present article, fines are not charged and are not paid.

§ 120. payment of interest
1. Interest is payable in the following cases:
1) for granting the deferral or payment by installments of customs duties and taxes;
2) in the cases provided for in paragraph article 5 250, 3 paragraph of Article 251, 2 paragraph of Article 263, 2 article 276 point, point 3 284 article and paragraph of Article 2 291 of the Customs Code of the Customs Union;
3) in the case provided for in Article 288 hereof.
2. Interest is paid in the following amounts:
1) for granting deferral or installment payment of customs duties, interest tax is charged on the amount of customs duties and taxes, term of payment of which has been modified on the basis of the refinancing rate of the Central Bank of Russian Federation acting in the period from the day following the day of the release of goods on the day termination of the obligation to pay customs duties and taxes;
2) in the cases provided for in paragraph 5 article 250, point 3 article 251, point 2 article 263, point 2 article 276, point 3 article 284 and point 2 article 291 of the Customs Code of the Customs Union and the article 288 of the present Federal law, interest is charged on the amount of subject to payment of customs duties and taxes on the basis of the refinancing rate of the Central Bank of the Russian Federation, acting within the prescribed period, unless otherwise required by paragraph 3 of this subsection;
3) in the case of premises temporarily exported natural gas under the customs procedure of export interest according to point 2 291 articles of the Customs Code of the Customs Union, calculated on the amount of customs duties payable on the basis of rates 0 percent. - Paragraph of the 3 2 apply to legal relations arising from the July 1 2010, see Art.. 325 this Act
3. Interest shall be paid no later than the day following the date of termination of the obligation to pay customs duties and taxes.
4. The payment, collection and reimbursement of interest are carried out in the manner prescribed by the Customs Code of the Customs Union and the present Federal Law with regard to payment, recovery and return, respectively, customs duties and taxes.
5. Payment of interest in the cases specified in paragraph article 6 147 and 19 article 155 part hereof, shall be in accordance with these Articles.

Chapter 13. advance payments

§ 121. Advance payments
1. Advance payments are recognized as funds deposited in the account of the payment of future export customs duties, taxes, customs duties and not the payer identified in the context of specific types and amounts of export customs duties, taxes, customs duties on certain goods.
2. Advance payments are payable to the account of the Federal Treasury of the Russian Federation currency.
3. Cash paid as advance payments is property of the person who made advance payments and can not be considered as customs payments or cash collateral until such person makes an order to this effect to the customs authority or the customs authority does not foreclose on advance Payments. As an order of the person who made advance payments, it is considered to submit to them or on his behalf a customs declaration, an application for the return of advance payments or the commission of other actions indicating the intention of that person to use his money as customs payments or to ensure payment of customs duties and taxes.
4. Based on the orders of the person who made advance payments on their use, with the exception of an application for refund of advance payments, the customs authority, which administers these funds, makes the identification of advance payments as customs payments or cash collateral by type and amount.
5. Upon the written application of the person who made the advance payments, the customs body shall, no later than 30 days from the date of receipt of such an application, provide in writing to the said person a report on the expenditure of funds made as advance payments, but not more than three years preceding the said application . The report on the expenditure of funds deposited as advance payments, the form of which is approved by the federal executive body authorized in the field of customs, must contain information for the period indicated in the application of the person, by types of customs and other payments: (for the form see in the order FCS of the Russian Federation No. 2554 from 23.12.2010)
1) on the amounts received advance payments for the period specified in the application, including at the request of the payer if the status of advance payments acquired funds deposited earlier in the form of a cash deposit or overpaid or collected customs payments;
2) on the amounts of advance payments spent on the payment of customs and other payments, the introduction of the cash collateral, with details of the documents on the basis of which the incontestable collection of customs duties and taxes from the unencumbered balance of advance payments;
3) on the amounts of advance payments, the person returned with details of applications for return and refund decisions.
6. In case of disagreement of the person who made advance payments, with the results of the report of the customs body, a joint reconciliation of the expenditure of the person's money is carried out. The results of such reconciliation are formalized by an act in the form approved by the federal executive authority authorized in the field of customs. The act is made in two copies, signed by the customs authority and the person who made advance payments. One copy of the act after its signing is given to the specified person. (See RF FCS Order No. 2521 from 22.12.2010 "On Approval of the Form of the Reconciliation of Advance Payment Act")

§ 122. Advance payment
1. Return of advance payments is carried out according to the rules provided for the return of overpaid customs duties and taxes, if the application for their return is submitted by the person who made advance payments (his successor), within three years from the date of the last order on the use of advance payments. If the specified person has not made an order on the use of advance payments, the specified deadline for submitting an application for their return is calculated from the date of receipt of funds to the account of the Federal Treasury. The application form for the return of advance payments is approved by the federal executive body authorized in the field of customs. (See RF FCS Order No. 2520 from 22.12.2010)
2. After this period, unclaimed amounts of advance payments are recorded in other non-tax revenues of the federal budget and are non-refundable.
3. The application for refund of advance payments accompanied by the following documents:
1) payment document confirming the transfer of advance payments;
2) the documents referred to in subsections 4 - 7 of this article, depending on the status of the person;
3) other documents that may be provided by the person submitting the request for the refund of advance payments, to confirm the validity of the refund.
4. Legal entities established in accordance with Russian Federation legislation, provide:
1) a copy of the certificate of tax registration, notarized or customs authorities in the presentation of the original document;
2) a copy of the certificate of state registration, notarized or customs authorities in the presentation of the original document;
3) document confirming the authority of the person signing the application for the return of advance payments, notarized or customs authorities in the presentation of the original document;
4) specimen signature of the person who signed the request for the refund of advance payments, notarized or customs body at presentation of the original identity document of the person signing the application;
5) a copy of the document confirming the succession, if the request for the refund of advance payments served assignee of the person who made advance payments, notarized or customs authorities in the presentation of the original document.
5. Legal entities, with the exception of persons specified in subsection 4 of this article, provide:
1) a copy of the document confirming the status of a legal person under the law of the country in which it created a legal person (translated into Russian), notarized;
2) a copy of the document confirming the authority of the person signing the application for the return of advance payments (with translation into Russian), notarized;
3) specimen signature of the person who signed the request for the refund of advance payments, notarized.
6. Individuals who are registered as individual entrepreneurs, provide:
1) a copy of the certificate of tax registration, notarized or customs authorities in the presentation of the original document;
2) a copy of the certificate of state registration, notarized or customs authorities in the presentation of the original document;
3) copy of the passport of the citizen of the Russian Federation, notarized or customs authorities in the presentation of the original document;
7. Individuals provide:
1) copy of the passport of the citizen of the Russian Federation or any other document proving the identity of the citizen in accordance with the legislation of Russian Federation, notarized or customs authorities in the presentation of the original document;
2) a copy of the document confirming the right to the amount of advance payments, in the event that an application for refund of advance payments served successor of the person who made advance payments, notarized or customs authorities in the presentation of the original document.
8. If the customs authority previously provided the documents specified in subsections 4 - 7 of this article, a person has the right not to provide such documents again, provide information for the customs authority of such documents and the absence of changes in them.
9. The application for refund of advance payments with the documents, the list of which is set by this Article, is supplied to the customs authority, which administers funds data.

Chapter 14. Customs duties

§ 123. Types of customs duties
1. Customs duties are mandatory payments levied by customs authorities for the fulfillment of their activities related to the production of goods, customs escort of goods, storage of goods.
2. Other customs fees include:
1) customs fees for acts related to the production of goods (hereinafter - customs fees for customs operations);
2) customs fees for customs escort;
3) customs fees for storage.

§ 124. Payers of customs duties
1. Payers of customs fees for customs operations and customs fees for customs accompaniment are the persons referred to in Article 114 hereof.
2. Payers of customs charges for storage are those who place the goods at the temporary storage warehouse of the customs authority.

§ 125. The order of calculation of customs duties
1. Customs duties are calculated by payers, except for cases stipulated by part 2 this article.
2. Customs duties are calculated by the customs authorities when a claim on payment of customs duties, as well as in the calculation of customs duties on goods for personal use.
3. Calculation of amounts payable customs duties, carried out in the Russian Federation currency. In cases where, for the purposes of calculation of customs duties is required to recalculate the foreign currency used foreign currency to the currency of the Russian Federation, established by the Central Bank of the Russian Federation, and the current at the date of registration of the customs declaration by customs authorities.

§ 126. Application rates of customs duties
1. For the purposes of calculating the amount of customs fees for customs operations, the rates in force on the date of registration of the customs declaration by customs authorities.
2. For the purposes of calculating the amount of customs duties for customs escort, the rates in force on the date of registration of the transit declaration by the customs authority.
3. For the purposes of calculating the amount of customs fees for storing the rates in force during the period of storage of goods at a temporary storage warehouse of the customs authority.

§ 127. Terms of payment of customs duties
1. Customs fees for customs operations are to be paid simultaneously with the filing of the customs declaration.
2. Customs fees for customs escort shall be paid prior to the actual implementation of customs escort.
3. Customs charges for storage must be paid prior to the actual issuance of the goods from the temporary storage warehouse of the customs authority.

§ 128. The procedure and form of payment of customs duties
1. Customs fees are payable:
1) for custom operations - the declaration of goods, including the submission to the customs authorities an incomplete customs declaration, a periodic customs declaration, temporary customs declaration, a full customs declaration;
2) for customs support - when accompanied by vehicles carrying goods under the customs procedure of customs transit;
3) for storage - the storage of goods at a temporary storage warehouse of the customs authority.
2. The payment of customs duties is carried out according to the rules and in the manner established by the present Federal Law in relation to the payment of customs duties and taxes, subject to the provisions of the present article 3.
3. The payment of customs duties carried out at the expense of the Federal Treasury of the Russian Federation currency. Payment by individuals customs duties on goods for personal use may be carried out to the cashier of the customs authority.

§ 129. Collection and return of customs duties
1. Collection and return of customs duties are carried out in accordance with the procedure stipulated by this Federal Law for the recovery and return of customs duties and taxes, except for the cases envisaged in the 2 and 3 this article.
2. If, after the registration of the customs declaration in the course of its audit carried out adjustments contained therein, affecting the value of customs fees for customs operations, the amount of customs fees for customs operations declared by the declaration of goods, is not restated, the additional penalty and refund of customs duties for customs operations not produced.
3. In the cases specified in paragraphs 1 and 2 1 article 148 of the present Federal law, refund of customs duties for customs operations are not performed.

§ 130. Rates of customs fees
Attention! Part 1 - 4 130 article shall come into force from October 1 2011 year, see Art.. 325 this Act
1. Rates of customs fees for customs operations are established by the Russian Government.
2. Size of customs duties for customs operations limited to the approximate cost of the services of customs authorities and can not exceed the 100 000 rubles.
3. In case of export from the Russian Federation of goods not subject to export customs duties, the rates of customs fees for customs operations can not depend on the value of such goods.
4. When declaring goods with filing a temporary customs declaration rates of customs fees for customs operations can not depend on the value of such goods. On the subsequent submission to the customs authority a full customs declaration for the same goods customs fees for customs operations shall be paid in the amounts in accordance with Part 2 this article.
5. Customs fees for customs escort shall be paid in the following amounts:
1) for the implementation of customs escort each vehicle and each unit of railway rolling stock on the distance:
a) up to and including 50 km - 2 000 rubles;
b) from the 51 100 km up to and including - 3 000 rubles;
c) from the 101 200 km up to and including - 4 000 rubles;
d) more than 200 km - 1 000 100 rubles for every kilometer, but not less than 6 000 rubles;
2) for the implementation of customs escort every ship or aircraft - 20 000 rubles regardless of the moving distance.
6. Customs fees for storage in a temporary storage warehouse of the customs authority shall be paid in the amount of 1 rubles from each 100 kilos of goods per day, in a specially adapted (furnished and equipped) for storage of certain goods areas - 2 rubles from each 100 kilos of goods per day . Incomplete 100 kilos of goods assimilated to complete 100 kilos and part-time - to the full.

§ 131. Exemption from customs duties
1. Customs fees for customs operations are not levied in respect of:
1) imported into the Russian Federation and exported from the Russian Federation of goods related in accordance with the Russian legislation to grant aid (assistance);
2) goods imported into the Russian Federation and exported from the Russian Federation by diplomatic missions, consular offices, other official representative offices of foreign states, international organizations, staff of these offices, institutions and organizations, as well as in respect of goods intended for the personal use of certain categories of foreign persons enjoying the benefits, privileges and (or) immunities in accordance with international treaties of the Russian Federation;
3) cultural property placed under the customs procedure of temporary importation (tolerance) or the customs procedure of temporary export of the Russian state or municipal museums, archives, libraries and other public repositories of cultural property for the purpose of exposure, as well as at the conclusion of these procedures placement under the procedure Goods re-export and re-import of goods, respectively;
4) goods imported into the Russian Federation and exported from the Russian Federation to demonstrate during trade fairs and conventions with foreign participation, aerospace salons and other similar activities to address the Russian Federation;
5) of currency states - members of the Customs Union, imported or exported by the central banks of countries - members of the Customs Union, with the exception of commemorative coins;
6) of goods (except for goods for personal use), imported to the Russian Federation or exported from the Russian Federation to one recipient from one sender on one transport (conveyance) documents, the total customs value of which does not exceed an amount equivalent to 200 euros at the exchange rate of the Central Bank of the Russian Federation effective at the time of registration by customs authorities the customs declaration;
7) goods placed under the customs procedure of customs transit;
8) TIR Carnet forms conveyed between the Association of International Road Carriers of Russia and the International Road Transport Union, as well as forms of ATA carnet, or parts thereof, intended for delivery to the customs territory of the Customs Union;
9) excise stamps, imported to the Russian Federation and exported from the Russian Federation;
10) goods moved by individuals for personal, family, household and other non-entrepreneurial activities, for which the full exemption from payment of customs duties and taxes;
11) goods sent by international mail, except in cases where the declaration of goods shall be effected by filing a separate customs declaration;
12) goods imported into the Russian Federation and exported from the Russian Federation as supplies;
13) goods placed under the special customs procedures, including the placement of goods under the procedures necessary for the completion of the special procedures;
14) waste (residues), formed as a result of destruction of foreign goods under the customs procedure for destruction, for which not subject to customs duties and taxes;
15) goods that were destroyed, irretrievably lost or damaged due to an accident or force majeure and are placed under the customs procedure for destruction;
16) products arriving into the territory of the Russian Federation, located in the arrival or a customs control zone situated in the vicinity of the place of arrival are not placed under any customs procedure, placed under the customs procedure of re-export and departing from the territory of the Russian Federation;
17) goods temporarily imported into the Russian Federation with the use of ATA carnet, if they meet the conditions of temporary import of goods with the use of the ATA carnet and in their re-export from the Russian Federation, and also in respect of goods temporarily exported from the Russian Federation to the ATA carnet, if they meet the conditions of the temporary export goods with the use of the ATA carnet and in their re-importation into the Russian Federation;
18) spare parts and equipment that are imported into the Russian Federation and export from the Russian Federation in conjunction with the vehicle in accordance with article 349 of the Customs Code of the Customs Union;
19) vehicles of international transportation, including issued in the territory of the Russian Federation in accordance with the customs procedure of temporary importation (admission) or the customs procedure of free customs zone and later used as a vehicle of international transportation;
20) professional equipment, the list of which is established by the Government of the Russian Federation and is used for production purposes and the issuance of the media shall be placed under the customs procedure of temporary exportation, as well as at the conclusion of the customs procedure of temporary export of placement of goods under the customs procedure of re-importation;
21) of goods intended for film filming, performances, performances and similar events (theater costumes, circus suits, film suits, stage equipment, scores, musical instruments and other theatrical props, circus requisites, film requisites) placed under the customs procedure of temporary importation ) Or the customs procedure for temporary exportation, and when they are re-exported (re-exported) or re-imported (re-imported), if such goods are granted full conditional exemption from payment of customs duties and taxes;
22) goods intended for sporting events, demonstration sports events or training, placed under the customs procedure of temporary importation (admission) or the customs procedure of temporary export, and at the completion of these procedures by placing the goods under the customs procedure of re-export and re-import, respectively, if in respect of such goods provided complete conditional exemption from customs duties and taxes;
23) goods imported into the territory of the Kaliningrad region, in accordance with the customs procedure of free customs zone, and products placed under the customs procedure of release for domestic consumption or re-import;
24) scientific or commercial samples, imported to the Russian Federation in accordance with the customs procedure of temporary importation (admission) with full conditional exemption from customs duties and taxes, and exported from the Russian Federation in accordance with the customs procedure of temporary export;
25) other goods in cases determined by the Government.
Attention!
Customs duties are not levied against imported into the territory of the Russian Federation of aquatic biological resources catch extracted (caught) in the exclusive economic Russian zone and on the continental shelf of the Russian Federation by the Russian courts, and fishing and other products produced from these aquatic biological resources in the Russian courts in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation, see. decree of the RF Government of the number 63 10.02.2011, the
Customs fees are not charged in respect of unregistered medicines for medical care for health of a particular patient, as well as hematopoietic stem cells and (or) of the bone marrow for unrelated transplants imported to the Russian Federation on the basis of permission issued by the authorized federal executive body see. RF Government 387 18.05.2011, the number of
2. Customs charges for storage are not collected:
1) by placing the goods by the customs authorities at the temporary storage warehouse of the customs authority;
2) in other cases determined by the Government.
3. The Russian Government has the right to determine cases of exemption from payment of customs fees for customs accompaniment.

Chapter 15. Changing the term of payment of customs duties and taxes

§ 132. Changing the term of payment of customs duties
1. Changing the term of payment of customs duties is made in the form of deferred or installment on the grounds, under the conditions and in the manner determined by international agreement states - members of the Customs Union.
2. The Russian Government has the right to determine the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or payment by installments of customs duties provided for by international treaties of the - members of the Customs Union.
3. In case the Government of the Russian Federation of the decisions on the definition of the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or payment by installments of customs duties provided for by international treaties of the - members of the Customs Union, the existence of such evidence is required in handling the person with the application for deferral or installments.

§ 133. General conditions change the deadline for paying taxes
1. If there are grounds specified in Article 134 of this Federal Law, the federal body of executive power authorized in the field of customs, or defined them other customs authorities at the request of the payer of customs duties and in written form of taxes may change the deadline for payment of tax in the form of deferred payment or installment of payment.
2. Deferral or installment payment of taxes may be granted for one or more types of taxes, as well as in relation to the total amount payable, or part of it.
3. Deferral or payment by installments of taxes shall be granted, provided that the amount of tax in the manner prescribed by the Customs Code of the Customs Union and the present Federal Law. The decision to grant deferred or installment payment of taxes, or to refuse to provide such information is received within a period not exceeding 15 days from the date of submission of an application. The deferment or installment payment of taxes may be refused only in the circumstances provided for in Article 135 hereof.
4. Deferral or payment by installments of taxes shall be granted for a period of one to six months.
5. The decision to grant deferred or installment payment of taxes, or to refuse to provide such information in writing shall be notified to the person who filed an application for its granting. The decision shall specify the period for which granted deferral or installment payment of taxes, and in case of refusal to grant a deferral or installment payment of taxes - the reasons for such decisions.

§ 134. The grounds for granting a deferral or installment payment of taxes
1. Deferral or payment by installments of tax provided the payer of customs duties and taxes, in the presence of at least one of the following grounds:
1) causing that person damage caused by natural disaster, technological catastrophe or other force majeure circumstances;
2) delay to the person financing from the federal budget or payment made by that person of the state order;
3) if the goods imported into the territory of the Russian Federation, are the goods, perishable;
4) of the face of supply on the international treaty of the Russian Federation;
5) if the goods imported into the territory of the Russian Federation, are the products included in the approved by the Government of the Russian Federation a list of certain types of imported foreign aircraft and their components, to which can be granted a deferral or installment payment of taxes.
Attention! The list of types of imported foreign aircraft and their components, for which deferral or installment payment of taxes may be granted, approved by the Government of the Russian Federation from the 101 06.02.2012 number of
2. The Russian Government has the right to determine the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or installment payment of taxes, stipulated by the present Federal Law.
3. In case the Government of the Russian Federation of the decisions on the definition of the federal executive bodies authorized to confirm the existence of grounds for granting a deferral or installment payment of taxes, stipulated by the present Federal law, the existence of such evidence is required when handling a person, a statement on granting deferral or installments.

§ 135. Circumstances excluding deferral or installment payment of taxes
1. Deferral or installment payment of taxes shall not be granted if the person applying for the provision of the said deferred payment or installment:
1) criminal case, preliminary investigation of which falls within the criminal procedural legislation of the Russian Federation to the competence of the customs authorities;
2) bankruptcy proceedings.
2. Under the circumstances specified in subsection 1 of this article, the decision to grant deferred or installment payment of taxes can not be made, and the decision is subject to cancellation, and the person who has submitted an application for deferral or installments shall be notified by the customs authority in writing within three working days.

§ 136. Interest for the provision of deferral or installments
For granting deferred payment or payment by installments of customs duties and taxes shall be paid interest in the amount and procedure established in Article 120 hereof.

Chapter 16. Ensuring the payment of customs duties and taxes

§ 137. General terms and conditions of payment of customs duties and taxes
1. General terms and conditions of payment of customs duties and taxes are determined by the head of the 12 of the Customs Code of the Customs Union.
2. The obligation to pay customs duties and taxes provided in the cases established by point 1 85 articles of the Customs Code of the Customs Union, as well as in the cases:
1) release of goods in order and on conditions prescribed by paragraph article 2 69 and 5 paragraph article 88 of the Customs Code of the Customs Union;
2) release of goods during the additional verification in accordance with Article 10 106 part hereof;
3) conditional release of goods in accordance with sub-paragraph 1 1 200 articles of the Customs Code of the Customs Union and paragraphs 1 and 3 1 of the article 222 hereof, except as set forth in items 4 and 5 of this article;
4) placing goods under the customs procedure of customs warehouse without actually placing the goods at the customs warehouse, inward processing, processing for domestic consumption, temporary admission (admission), temporary export, with the exception of cases defined in the 4 and 5 of this article;
5) provided by the present Federal Law, the implementation of the activities of persons in the field of customs affairs;
6) carry out activities as a resident of port special economic zone, if it is established by international agreement states - members of the Customs Union governing the relationship for the establishment and application of the free customs zone procedure;
7) in other cases stipulated by this Federal Law, other federal laws, acts of the Russian Federation.
3. Ensuring the payment of customs duties and taxes may be granted for the product launch targets in case of non-and (or) the proceeds are not in full to the account of the Federal Treasury, and (or) through the international agreement states - members of the Customs Union, paid customs duties and taxes .
4. Ensuring the payment of customs duties and taxes shall not be granted in cases stipulated by international treaties, the Customs Code of the Customs Union, the Russian Federation, acts of the President or of the Russian Federation, and if the customs office has reason to believe that the commitments taken in front of it, will be carried out .
5. Notwithstanding the provisions provided for in paragraphs 3 and 4 2 part of this article, to ensure payment of customs duties and taxes shall not be granted, except in the cases specified in subsection 6 of this article, in respect of:
1) process equipment (including accessories and spare parts), the importation of which is not subject to value added tax in accordance with the Russian legislation on taxes and fees;
2) aircraft and ships entering organizations for the implementation of economic activities, providing transportation services in accordance with the customs procedure of temporary importation (admission) or imported in the authorized (share) capital of enterprises with foreign investments, as well as placed under the customs inward processing procedure territory in order to carry out repairs;
3) of goods (except for excisable goods) imported as gratuitous aid (assistance) of the Russian Federation;
4) commercial and scientific samples at their temporary admission (admission) and the temporary export of scientific organizations;
5) of natural gas exported by pipelines to temporary storage in underground storage facilities located outside the territory of the Russian Federation in accordance with the customs procedure of temporary exportation.
6. The customs authorities may decide on the need to provide security for the payment of customs duties and taxes in respect of goods referred to in 1 - 4 5 part of this article, in the following cases:
1) if the declarant carries out foreign trade activity for less than one year;
2) if the declarant has outstanding claims for payment of customs duties within the set terms of data requirements;
3) if the declarant within one year before applying to the customs authority brought to administrative responsibility under article 16.20 of the Code of Administrative Offences;
4) if the declarant has outstanding resolution in cases of administrative violations in the field of customs affairs;
5) in other cases when the customs authority has reason to believe that the commitments taken in front of him, are not met.
7. A decision on the need to provide security for natural gas exported by pipelines to temporary storage in underground storage facilities located outside the territory of the Russian Federation in accordance with the customs procedure of temporary exportation, taken by customs authorities in accordance with Article 314 hereof.
8. A decision on the need to provide security for the payment of customs duties and taxes for the release of the goods taken in terms of release of the goods referred to in Article 196 of the Customs Code of the Customs Union.
9. Ensuring the payment of customs duties and taxes shall be granted in the Russian Federation currency. The amount of customs duties and taxes shall be included the amount of customs fees for customs operations and interest.
10. In accordance with paragraph 4 88 articles of the Customs Code of the Customs Union of the federal executive body authorized in the field of customs affairs shall be entitled to set a fixed amount of customs duties and taxes on certain types of goods.
Attention! Fixed amount of customs duties and taxes in respect of excisable goods imported to the Russian Federation, established by the order of the FCS of Russia from the 302 21.02.2012 number of

§ 138. General security for payment of customs duties and taxes
1. General security for payment of customs duties and taxes (hereinafter - the general security) be applied if the same person on the territory of the Russian Federation committed several customs operations at a certain date.
2. General software can be used by persons providing such security, and delivered in one or more of the customs authorities.
3. By the choice of the person referred to in subsection 2 of this article, the general security may be provided in the form of a cash deposit, surety or bank guarantee.
4. General is provided for at least one year. At the request of the person referred to in subsection 2 of this Article, the amount of the general security can be increased by:
1) making an additional cash collateral;
2) reissue (replacement) of a bank guarantee, the validity of which shall not be less than the term of the bank guarantee previously accepted by the customs authority as a general provision;
3) making appropriate changes to the contract of guarantee.
5. Monitoring the use of general maintenance is carried out by the customs authority who made the software.
6. In the case of foreclosure of the general security for the customs authority, carrying out recovery, inform the person providing general security, within three working days from the date of foreclosure.
7. The customs authority has revealed the violation enforcement entity obligations entailing the obligation to pay customs duties and taxes, the implementation of which is provided by a guarantee or a bank guarantee, has the right to act as the lender (beneficiary) with the full scope of rights of the creditor (the beneficiary), even if the contract of guarantee or bank guarantees for the lender (beneficiary) named a customs authority.
8. The amount of the general security for the payment of customs duties and taxes is determined on the basis of the amounts of customs duties and taxes payable, taking into account the requirements set forth in paragraphs 1 and 2 of Article 88 of the Customs Code of the Customs Union. With respect to certain types of goods, the Government of the Russian Federation is entitled to determine the cases and conditions under which the amount of general security provided may be less than the amount of customs duties and taxes payable by such general security, as well as the procedure for determining the ratio of the provision of general security to the amount of customs Duties, taxes, payment of which is provided by such general security.

Article 139. Application of the general security customs operations
1. At the request of the provider of general security, the customs authority which general security, gives confirmation to provide general security (referred to in this article - confirmation) in a form approved by the federal executive body authorized in the field of customs. (See order FCS № 2637 from 28.12.2010)
2. Confirmation is a document testifying to adopting the customs authority the general security and the possibility of its use in the customs office specified in the Confirmation as a customs office in which multiple customs operations in a certain period.
3. Confirmation is issued for each customs authority in which multiple customs operations in a specified period, up to the amount received general support.
4. The acknowledgment shall state:
1) customs authority which general security;
2) person providing general security;
3) amount received general support;
4) duration of the adoption by the General to ensure, within which it is possible timely action to collect the payment of customs duties by foreclosure of the general security;
5) customs operations for which a provision adopted by the General;
6) customs authority, in which multiple customs operations in a specified period;
7) the amount of the general welfare, which can be used in the customs authority, which takes several customs operations within a certain period.
5. The total of all at the same time issued a confirmed and can not exceed the accepted general security, except as established in accordance with Article 8 138 part hereof.
6. Adoption by the general security and delivery confirmed by the customs authority which general security, inform the customs authority, which will be the customs operations.
7. Customs authority, in which multiple customs operations in a certain period, the amount of reserves required customs operations for the payment of customs duties and taxes on the amount or the amount of unreserved general security, provided that the term of the general security will be sufficient to ensure timely customs authority requirements on the execution of a commitment made before the customs authority, in the event of default of the obligation.
8. In the case of the obligation secured by general security, general security reserved amount released (razrezerviruetsya), provided that the customs authority is satisfied in the performance of the secured obligation.
9. In case of default of the obligation secured by the software, the customs authority to whom a default, foreclose on the general security provided in accordance with Chapter 18 hereof.
10. If there is a technical capability at the customs authorities and at the request of the person who provided general security, the accounting and control of the use of general security can be carried out using information systems without issuing confirmation. In this case, the customs authority in which several customs operations are performed within a certain time period, by means of the information system of the customs authorities, reserves the amount of payment for customs duties and taxes required from customs operations from the amount or part of the amount of unplanned general security provided that the term of the general security Will be sufficient for the timely submission by the customs body of the requirement to fulfill the obligation accepted before this tamo ennym authority, in the event of default of this obligation. On the written application of the person who provided the general security, not more than once a month the customs authority that accepted the general security shall provide the said person with a report on the use of the general security, but not more than three years before the application. The form of the report on the use of general security is approved by the federal executive body authorized in the field of customs. (See RF FCS Order No. 101 from 24.01.2011)

Article 140. Security of property
1. Security of property is made by a pledge agreement between the customs authorities of the property and the payer of customs duties and taxes. The transport of goods under the customs procedure of customs transit security of property can also be represented by another person, if that person has the right to own, use and (or) dispose of the goods in respect of which payment of customs duties and taxes.
2. Legal relationships for contracts of pledge of assets, obligations secured by mortgage, foreclosure of the mortgaged property, termination of the pledge, the provisions of the civil legislation of the Russian Federation and this Federal Law.
3. Collateral could be property, which according to the civil law can be the subject of collateral, except for:
1) property located outside the Russian Federation;
2) assets already pledged for other liability or property subject to other prior commitments to third parties;
3) goods, perishable, animals;
4) electricity, heat and other forms of energy;
5) companies;
6) property rights;
7) securities;
8) space objects;
9) pledge of goods in circulation;
10) products and waste-free implementation is in accordance with the legislation of the Russian Federation is prohibited;
11) property to which the penalty in accordance with the Russian legislation refers only to the court.
4. The subject of pledge for the duration of the contract of pledge of assets must be in the territory of the Russian Federation.
5. To determine the market value of the collateral under evaluation of the collateral in accordance with the laws governing the appraisal activities in the Russian Federation.
6. The person who owns the pledged property, when choosing the pledge of property as security for the payment of customs duties and taxes, sends a proposal to the customs body to conclude an agreement on the pledge of property. Together with the said proposal, two copies of the draft agreement on the pledge of property signed and certified by this person in accordance with the procedure established by the civil legislation of the Russian Federation and documents confirming the ownership of the subject of the pledge and its market value, which can be presented in the form of originals Or notarized copies.
7. Draft agreement on pledge of assets should include provisions that:
1) subsequent pledge of property pledged to secure the obligations of the customs authorities, during the term of the contract of pledge of property is not permitted;
2) person who owns the mortgaged property (mortgagor) is not entitled to dispose of the collateral without the consent of the customs authority;
3) the mortgagor shall insure at his own expense to pledge collateral matter is whether the collateral from the mortgagor or transmitted to customs authorities;
4) the mortgagor shall assess the collateral for its own account;
5) the mortgagor and the customs authority agreed to foreclose on the mortgaged property out of court in the event of default, secured property;
6) substitution of collateral is permitted with the written consent of the customs authorities of the other equal to the cost of the property that is made an additional agreement to the contract of pledge of assets;
7) in the case of foreclosure on the collateral cost for its implementation are covered by cash proceeds from the sale of the collateral, and in their failure - due to the mortgagor.
8. Pledge agreement may be entered into the property if the market value of the collateral exceeds the amount required for the payment of customs duties and taxes by more than 20 percent.
9. A contract of pledge of property may be the abandonment of the collateral from the mortgagor or to transfer the mortgaged property to the customs authority. A contract of pledge of property is the abandonment of the collateral from the mortgagor if the customs authority is no basis for believing that the use, storage and disposal of the collateral will not be met.
10. A proposal to conclude an agreement on pledge of assets considered by the customs authority in a period not exceeding 15 working days from the receipt of the proposal and supporting documents to the customs office.
11. In the case of a contract of pledge of property Customs shall issue a mortgagor customs pay-in slip.
12. In case of failure to conclude a contract of pledge of property customs authority within the period specified 10 part of this article, shall inform the person who offered the contract of pledge of assets and the reasons that led to the failure.
13. The non-fulfillment of obligations secured by a pledge of property, the amount payable customs duties and taxes shall be credited to the account of the Federal Treasury, and (or) at the expense of the international agreement states - members of the Customs Union, with the proceeds from the sale of the mortgaged property in the manner prescribed by law the Russian Federation.
14. All costs associated with the collateral agreement and property foreclosure on the mortgaged property, the mortgagor is.

Article 141. Bank guarantee
(According to the Russian Finance Ministry order to see number of 126n 10.10.2011)
1. Customs authorities as security for payment of customs duties and taxes shall accept bank guarantees issued by banks, other credit institutions or insurance companies, included in the Register of Banks and other credit institutions and insurance companies, with the right to issue bank guarantees payment of customs duties and taxes, which is a federal executive body authorized in the field of customs (hereinafter in this chapter - the Register).
2. Legal relationships associated with the issuance of a bank guarantee, representation requirements of the bank guarantee, performance guarantee obligations and the termination of the bank guarantee, the provisions of the Russian legislation on banks and banking, the civil legislation of the Russian Federation and this Federal Law.
3. Bank guarantee accepted by the customs authority, if at the time of its receipt by the customs authority guarantor included in the Register, provided Exceed the maximum amount of one of the bank guarantee and the maximum amount of time the bank guarantee specified in the registry for the guarantor.
4. The bank guarantee shall be irrevocable. It should include:
1) the obligation of the payer of customs duties and taxes, the proper performance of which is provided by a bank guarantee;
2) indisputable right to debit the customs authority of the amount due from the guarantor in case of default by the guarantor of the obligations of the bank guarantee;
3) the obligation of the guarantor to pay the customs authority of a penalty fee 0,1 percent of the amount payable for each calendar day of delay;
4) the condition that the execution of the guarantor's obligations under the bank guarantee is the actual receipt of funds to the Federal Treasury and (or) at the expense of the international agreement states - members of the Customs Union;
5) validity of the bank guarantee.
5. Period of validity of bank guarantee can not exceed 36 months and must be sufficient to ensure timely customs authority security requirement of the bank guarantee in case of default, secured by a bank guarantee.
6. Bank guarantee at the time of its presentation to the customs authorities to enter into force. Allows for the adoption of a bank guarantee before its entry into force, provided that the bank guarantee is provided for the continuity of the payment of customs duties and taxes at the current liability, and the difference between the date of its submission to the customs authorities and the coming into force of the bank guarantee shall not exceed 15 days. This bank guarantee is used as security for payment of customs duties and taxes upon entry into force.
7. The payer of customs duties and taxes when selecting a bank guarantee as security for the payment of customs duties and taxes shall submit a bank guarantee to the customs authority with a cover letter. A bank guarantee can also be submitted to a customs authority by a bank, another credit organization or an insurance organization that issued a bank guarantee (guarantor). Together with the bank guarantee in the form of originals or notarized copies are provided documents confirming the respective powers of the persons who signed the bank guarantee. In the event that the above documents were submitted to the customs authority, no additional submission is required.
8. The customs authority shall consider the submitted bank guarantee within a period not exceeding three working days of its receipt.
9. If you receive a bank guarantee Customs shall issue a payer of customs duties and taxes, customs pay-in slip.
10. In case of refusal to accept a bank guarantee customs authority within the period specified 8 part of this article, shall inform the person submitting the bank guarantee and the reasons that led to the failure.
11. Return of the bank guarantee by the customs authorities on the basis of a written application payer of customs duties and taxes, provided that the customs authority is satisfied in the execution, termination obligations secured, or, provided that such an obligation does not arise. Allowed, instead of returning the bank guarantee sent by Customs authorities for the release of the letter to the guarantor guarantor from its obligations in connection with the refusal of the customs authority of its rights under the bank guarantee.
12. Term review of the written application of the payer of customs duties and taxes shall not exceed five working days of its receipt by the customs authority. In case of refusal to return the bank guarantee customs authority within the specified period, in writing inform the payer of customs duties and taxes, with the reasons that led to the failure.
13. In the event of a revocation by the Central Bank of the Russian Federation of a license to conduct banking operations with a bank, another credit organization or a federal executive body exercising control and supervision functions in the field of insurance (insurance business), a license for the right to carry out insurance activities for an insurance organization that issued A bank guarantee, a payer of customs duties and taxes, whose obligations were secured by a bank guarantee of the said bank, another credit institution or fear howl of the organization, shall no later than one month from the date of revocation of the license to provide the relevant customs authority other security for payment of customs duties and taxes. After the expiration of the period specified in this part of the banking guarantee is considered to be invalid and subject to return to the payer of customs duties and taxes in accordance with the procedure established by part 11 of this article.
14. The federal executive body authorized in the field of finance, in consultation with the federal executive authority authorized in the field of customs, sets the maximum amount of one bank guarantee for banks, other credit organizations and insurance organizations and the maximum amount of all simultaneously valid bank guarantees issued by one Bank or one other credit organization, one insurance organization, for accepting bank guarantees by customs authorities in order to ensure eniya payment of customs duties and taxes.
15. Bank, a credit institution and its subsidiaries determined by the same maximum amount of a bank guarantee and a single maximum amount of time the bank guarantee.

Article 142. The Register of banks, other credit institutions and insurance companies, with the right to issue bank guarantees payment of customs duties and taxes
1. Enabling banks, other credit institutions and insurance companies in the Register is subject to the conditions provided for in this Article. The Register may further include bank branches, branches of other credit organizations, which on behalf of the bank, other credit organizations are issuing bank guarantees. The fee for inclusion in the Register will be charged.
2. The conditions include a bank, a credit institution in the Register are:
1) a license to conduct banking operations, issued by the Central Bank of the Russian Federation, which states the right to issue bank guarantees;
2) banking activities for at least five years;
3) a registered capital of not less than 200 million rubles;
4) availability of own funds (capital) of not less than one billion rubles;
5) compliance with mandatory regulations stipulated by Russian law on banks and banking activities, for all reporting periods in the past six months;
6) no requirement of the Central Bank of the Russian Federation on the implementation of measures for the financial health of the credit institution;
7) lack of debt to pay customs fees.
3. The conditions include a bank branch, a branch of a credit institution in the Register are:
1) the inclusion of the bank, a credit institution in the Register;
2) inclusion of a branch in the State Register of Credit Institutions;
3) a right branch issuance of bank guarantees authorized by the branch.
4. The conditions include the insurance company to the Register are:
1) a valid permanent license of the federal executive body responsible for control and supervision of insurance activities (insurance), to engage in insurance activities;
2) a registered capital of not less than 500 million rubles;
3) act as an insurance company for at least five years;
4) absence of losses in the last calendar year;
5) availability of assets as of the last reporting period of not less than the normative size;
6) availability of net assets at the end of the last reporting period, the cost of which shall be not less than the amount paid-up share capital;
7) lack of debt to pay customs fees.
5. For inclusion in the register of banks, other credit institution or insurance undertaking appeal to the federal body of executive power authorized in the field of customs, a statement in writing and submit the following documents:
1) Bank, other credit institution:
a) the constituent documents;
b) a document confirming that the recording of the legal entity in the Unified State Register of Legal Entities;
c) the certificate of registration of a credit institution by the Central Bank of the Russian Federation (if issued);
g) was licensed by the Central Bank of the Russian Federation for banking transactions, which states the right to issue bank guarantees;
e) duly certified card with signatures of officials of the bank, other credit organizations, which are authorized to sign bank guarantees, and the stamp of the bank, a credit institution;
e) A document containing the calculations of equity (capital) at each balance sheet date in the past six months, signed by the head and the chief accountant and stamped;
g) The trial balance of accounts of accounting credit institution of the last reporting date, signed by the head and the chief accountant and stamped;
h) a statement of profit and loss statements for the last reporting date, signed by the head and the chief accountant and stamped;
i) a certificate of compliance with mandatory standards at each balance sheet date in the past six months, signed by the director and the chief accountant and stamped;
a) the auditor's report on the reliability of the financial statements for the past year;
2) insurance undertaking:
a) the constituent documents;
b) a document confirming that the recording of the legal entity in the Unified State Register of Legal Entities;
c) a permanent license (with attachments) of the federal executive branch responsible for the control and supervision of insurance activities (insurance), to engage in insurance business;
d) duly certified card with signatures of officials of the insurance company, which are authorized to sign bank guarantees, and seal the insurance company;
e) the balance sheets for the last two quarters, signed by the head and the chief accountant and stamped;
e) the profit and loss statements for each quarter during the last calendar year, signed by the head and the chief accountant and stamped;
g) the calculation of the ratio of assets and liabilities for each quarter during the last calendar year, signed by the head and the chief accountant and stamped;
h) a document containing information on the main indicators for the last two quarters, signed by the head and the chief accountant and stamped;
i) the auditor's report on the reliability of the financial statements for the past year.
6. For inclusion in the Register of a bank branch, a branch other credit organizations, along with the documents specified in paragraph 1 5 of this Article shall be submitted:
1) position of the branch;
2) newsletter of the Central Bank of the Russian Federation on the inclusion of a branch in the State Register of Credit Institutions;
3) duly certified signature cards branch officials who have the right to sign bank guarantees, and the stamp of the branch.
7. The documents referred to in paragraphs 5 and 6 this article may be submitted as originals or notarized copies. Upon completion of the application the federal body of executive power authorized in the field of customs, shall return to the applicant upon request original documents submitted.
8. The federal executive body authorized in the field of customs affairs shall consider the application for inclusion in the Register and accept, within a period not exceeding 30 days from the date of its receipt, a decision to include the bank, another credit organization or an insurance organization in the Register or refuse to be included in the Register Registry. The decision to refuse inclusion in the Register is accepted only in case of non-compliance with the conditions for inclusion in the Register provided for in Parts 2-4 of this article and (or) failure to provide the documents stipulated in parts 5 and 6 of this article. The applicant is notified of the decision in writing in three working days from the date of such decision. In case of refusal to include in the Register, the reasons for refusal are additionally indicated.
9. The federal body of executive power authorized in the field of customs, presented by the applicant in support of the documents and information may request from third parties, as well as the state of the documents containing the necessary information. The said persons within 10 days of receiving the request must provide the requested documents. Request documents and information shall not extend or suspend the period specified in Part 8 this article.
10. Bank, other credit institution or insurance undertaking included in the Register for a period of three years from 1-th of the month following the month of the decision on the roster.
11. The federal body of executive power authorized in the field of customs, in accordance with the statement of the bank, a credit institution or insurance company to change the information contained in the records made on the basis of documents confirming such changes, the changes to the Registry.
12. Form and order of the Register shall be approved by the federal executive body authorized in the field of customs.
13. The federal executive body authorized in the field of customs, provide periodic, but at least once every three months, the publication registry on its website and in its official publications.

Article 143. Obligations of banks and other credit institutions and insurance companies in the register
Banks and other credit institutions and insurance companies, on the Roster must:
1) to observe restrictions on the maximum amount of a bank guarantee and the maximum amount of time the bank guarantee issued by a bank, a credit institution or a single insurance company, to make these bank guarantees by the customs authorities in order to secure payment of customs duties and taxes;
2) to submit on time duly executed records and other information in accordance with the order of the Register;
3) comply with the terms of bank guarantees and obligations.

Article 144. Exception of the bank, a credit institution or insurance company from the Register
1. Bank, other credit institution or insurance undertaking excluded from the Register on the decision of the federal executive body authorized in the field of customs, in the following cases:
1) liquidation of a bank, a credit institution or insurance company;
2) review by the Central Bank of the Russian Federation, the license for banking operations of the bank, a credit institution or by the federal executive body responsible for control and supervision of insurance activities (insurance), a license to carry on insurance business in the insurance company;
3) failure of at least one of the conditions for inclusion in the Register;
4) failure to perform duties prescribed by Article 143 hereof;
5) expires on the roster, if before the expiration of that period is not filed in the prescribed manner an application to re-inclusion in the Register;
6) at the written request of the bank, a credit institution or insurance company.
2. The federal executive body authorized in the field of customs, within three working days excluding bank, a credit institution or insurance undertaking from the Registry shall inform the Bank, other credit, or insurance with reasons exceptions.
3. Exception of the bank, a credit institution or insurance undertaking from the registry does not stop of the issued and accepted by the customs authorities of bank guarantees and does not release them from liability for non-performance or improper performance of the terms of such bank guarantees.
4. Bank, other credit institution or insurance undertaking excluded from the register for non-performance of obligations under the bank guarantee may be re-included in the Register upon repayment of customs payments, penalties and interest, one year after the payment of such debt.
5. Bank, other credit institution or insurance undertaking excluded from the register for non-compliance limits on the maximum amount of a bank guarantee and (or) the maximum amount of time the bank guarantee as defined in the Registry for the bank, a credit institution or insurance undertaking may be re-included in the Register upon the causes of exclusion from the Register.

Article 145. Making money (money) as security for payment of customs duties and taxes
1. Cash (money) as security for payment of customs duties and taxes (cash deposit) shall be made on account of the Federal Treasury. Security deposit may be submitted by individuals, through the customs border of goods for personal use, as in the desk of the customs authority.
2. Interest on the amount of cash collateral is not charged.
3. The non-fulfillment of the obligation secured by a deposit, to be paid the amount of customs duties, fines, interest shall be collected by the customs authorities of the amounts of cash collateral in accordance with this Federal Law.
4. In the performance, the termination of the obligation secured by a deposit, or if such an obligation does not arise, security deposit to be returned, used for customs payments or offset against the advance to the procedure established by this Federal Law.
5. In order to confirm the deposit with the customs office of the customs authority or the receipt of a cash deposit to the account of the Federal Treasury, a customs receipt is issued to the person who has deposited the bid bond, the form and procedure for using it shall be determined by the federal executive body authorized in the field of customs affairs, in agreement with the federal executive authority, Authorized in the field of finance. A customs receipt is not transferable to another person. In the event of loss of the customs receipt, the customs authority that issued it, on the basis of the application of the person who made the money pledge (its successor), issues a duplicate of the customs receipt. (See RF FCS Order No. 1176 from 02.06.2011)
6. Security deposit can be used for payment of customs payments calculated on goods in respect of which the obligation to ensure that a deposit when submitting customs receipts and any of the following conditions:
1) if the commitment to the goods specified in this part, exercised or terminated;
2) if the use of cash collateral for the payment of customs duties shall result in termination of the obligations secured by the goods specified in this part.
7. The remainder being used for the payment of customs duties cash deposit shall be returned or credited to the account of advance payments in accordance with Article 149 hereof.

Article 146. Bail
Attention! Model contract of guarantee entered into on the basis of general surety, see Order of the FCS of Russia № 2140 19.10.2011 city
1. The guarantee is issued guarantee agreement between the customs authorities and the surety. Legal relationships associated with entering into a contract of guarantee fulfillment of the obligations secured by the guarantee, the guarantor submission requirements, termination of guarantee, the provisions of the civil legislation of the Russian Federation and this Federal Law.
2. If the payer selects customs duties and guarantees as security for the payment of customs duties and taxes, the person who intends to become a guarantor sends a proposal to the customs body to conclude a guarantee agreement. Together with the said proposal, the draft guarantee agreement signed and certified by the given person in the order established by the civil legislation of the Russian Federation, as well as the consent of the payer of customs duties and taxes, is presented in two identical copies, so that the person having the intention to become a guarantor can speak for him Surety.
3. The project is a contract of guarantee must include provisions that:
1) the payer of customs duties and taxes and surety jointly and severally liable for the performance of the secured obligation;
2) term of the contract of guarantee shall not exceed two years.
4. Surety accepted by the customs authorities if any of the following conditions:
1) if the person who has the intention to become the guarantor meets the criteria established by the Government of the Russian Federation;
2) if the person who intends to become a guarantor, surety in the contract undertakes to provide, as a document that provides the proper performance of its obligations to the surety of the customs authority, a bank guarantee for which the beneficiaries are the customs authority, in an amount not less than the surety taken over obligations under the contract of guarantee. In this case, the contract of guarantee shall enter into force from the date of the said bank guarantee.
5. Offer to enter into a guarantee agreement considered by the customs authority in a period not exceeding 15 working days from the receipt of the proposal and supporting documents to the customs office.
6. In the case of a contract of guarantee customs authority issues a payer of customs duties and taxes, customs pay-in slip.
7. In the case of refusal to enter into a contract of guarantee customs authority within the period specified 5 part of this article, shall inform the person who offered to sign a guarantee agreement and the reasons that led to the failure.
8. To enforce the obligation to pay customs duties and taxes, with the conclusion of several persons surety contract of guarantee for the obligations of such persons may be carried out by the federal executive body authorized in the field of customs.
Attention! Procedure of customs officials when dealing with surety for the obligations of several persons in customs transit of goods approved by Order of the FCS of Russia № 245 10.02.2012 city
9. The customs authority shall not be the cost of entering into a contract of guarantee.

Chapter 17. Return (offset) of customs duties, taxes and other money

Article 147. Return (offset) excessively paid or excessively collected amounts of customs duties, taxes and other money
Attention! Clarification on return of customs duties, see the letter of the FCS of Russia № 01-11/19942 from 29.04.2011 city
1. Excessively paid or excessively collected amounts of customs duties and taxes shall be returned by the decision of the customs authority at the request of the payer (its successor). This statement and the attached documents are submitted to the customs office where the declaration of goods produced, and in the case of the centralized procedure for payment of customs duties and taxes to the customs office to which the agreement on its application, or to the customs office, which was produced recovery no later than three years from the date of payment or collection.
2. An application for refund of overpaid or overcharged amounts of customs duties and taxes shall be accompanied by the following documents:
1) payment document confirming the payment or collection of customs duties and taxes to be returned;
2) documents proving the charge of customs duties and taxes to be returned;
3) documents confirming the payment of excessive or over-collection of customs duties and taxes;
4) documents referred to in paragraphs 4 - 7 article 122 this Federal law, depending on the status of the applicant and subject to status return of funds;
5) document confirming the consent of the person who paid the customs duties and taxes, on their return to the person, which is responsible for payment of customs duties and taxes, when you apply for refund of customs duties and taxes, the person to whom the duty to pay them;
6) any other documents that may be presented by the person to confirm the validity of the return.
3. If the customs authority previously submitted documents specified in Parts 4 - 7 article 122 present Federal law, the payer may not submit such documents again to provide information on the representation of the customs authorities of such documents and the lack of these changes.
4. In the absence of the request for the return of the required information and failure to provide the required documents, the said application shall be returned to the payer (his successor) without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the said application. The return of the said application is made no later than five working days from the date of its receipt to the customs body. In case the customs body returns this application without consideration, the payer (his successor) has the right to repeatedly apply for the return of excessively paid or unnecessarily collected customs duties and taxes within the terms established by part 1 of this article.
5. If you notice the over payment or excessive collection of customs duties and taxes, customs authority not later than one month from the date of discovery of such fact shall notify the taxpayer of the amounts overpaid or collected customs duties and taxes.
6. Reimbursement of excessively paid or excessively collected customs duties and taxes shall be made by a decision of the customs authority that administers the data of monetary funds. The total period for consideration of the application for refund, the decision to return and refund the amounts of excessively paid or excessively collected customs duties and taxes can not exceed one month from the day of filing an application for return and submission of all necessary documents. If the specified period is violated, the amount of excessively paid or unnecessarily collected customs duties and taxes not returned within the established period is charged for each day of the violation of the return period. When returning unnecessarily collected in accordance with the provisions of Chapter 18 of this Federal Law of customs duties and taxes, interest on the amount of excessively collected customs duties and taxes is accrued from the day following the day of collection, to the day of actual return. The interest rate is assumed equal to the refinancing rate of the Central Bank of the Russian Federation, which was in force during the violation of the repayment period.
7. Overpaid or overcharged customs duties and taxes on the payer (his successor), specified in the application for the refund.
8. Overpaid or overcharged customs duties and taxes in the currency of the Russian Federation.
9. When returning overpaid or collected customs duties and taxes shall be returned as the amount of penalties and interest, paid or recovered from the amount returned by the customs duties and taxes, except for reimbursement of customs duties in accordance with Article 148 hereof.
10. Reimbursement of excessively paid or excessively collected export customs duties and taxes at the request of the payer (his successor in title) may be made in the form of offset against the fulfillment of duties for payment of customs duties, taxes, penalties, interest. Reimbursement of excessively paid or excessively collected import customs duties at the request of the payer (his legal successor) may be made in the form of offset against the fulfillment of obligations to pay import customs duties. Offsetting excessively paid or excessively collected import customs duties in fulfillment of the obligation to pay export customs duties and taxes is not allowed.
11. Passed overpaid or collected customs duties and taxes shall be in accordance with this Article with respect to the order of return, taking into account the provisions of this Article 12.
12. Overpaid or excessively collected customs duties and taxes shall not be made:
1) if the payer of debt to pay customs duties and taxes in the amount of the debt. In that case, at the request of the payer (its successor) may be netted overpaid or collected customs duties and taxes to pay off the debt with the provisions of this Article 10;
2) if the amount of customs duties and taxes to be returned is less than 150 rubles, unless excessive customs duties and taxes for individuals or excessive punishment with such persons;
3) in the case of an application for refund of customs duties and taxes on the due date.
13. If there are debts to pay customs duties, taxes, penalties and interest the customs authority may exercise its recovery from the amounts overpaid or collected customs duties and taxes in accordance sostatey 158 hereof. The customs authority shall notify the taxpayer (his successor) on the performed classification for three days following the date of its implementation.
14. When returning duties, taxes, interest is not paid, except as provided 6 part of this article, and the amount is not being indexed.
15. The application form for the return of the payer (offset) of the excessively paid or excessively collected customs duties, taxes and form solutions of the customs authority of the return (offset) of the excessively paid or excessively collected customs duties and taxes shall be approved by the federal executive body authorized in the field of customs. (See order FCS № 2520 from 22.12.2010 and order FCS № 898 from 03.05.2011)

Article 148. Other cases of refund of customs duties and taxes
1. Refund of customs duties and taxes in the case of:
1) refusal to release the goods in accordance with the declared customs procedure in respect of customs duties and taxes paid in connection with the registration of the customs declaration for placing the goods under the customs procedure;
2) withdrawal of the customs declaration;
3) recovery of most-favored nation treatment or preferential tariff treatment;
4) if the Customs Code of the Customs Union and (or) the present Federal law provides for refund of customs duties and taxes when placing goods under the customs, or by placing the goods under the customs procedures for the destruction or abandonment to the state or re-import of goods;
5) changes with the permission of the customs authority previously declared customs procedure, if the amount of customs duties and taxes, payable when goods are placed under the customs procedure of re-elected, less the amount of customs duties and taxes paid during the initial customs procedure, except as provided in paragraph 6 Article 282 Customs Code of the Customs Union;
6) return (full or partial) of the provisional special duty, provisional anti-dumping duties and provisional countervailing duty in accordance with the international treaties of the - of the Customs Union and (or) the law of the Russian Federation on the special protective, antidumping and countervailing measures on imports of goods.
2. Refund of customs duties and taxes in the cases specified in part 1 this Article will be when applying for this no later than one year from the day following the day of the circumstances that result in a return of paid customs duties and taxes in accordance with this Article in relation to the return of overpaid or overcharged customs duties. The provisions of Article 9 147 this Federal Law shall not apply.

Article 149. Return (offset) of cash collateral
1. The return of the money pledge or its set-off against the advance payments is carried out on condition that the pledge secured by the monetary pledge is executed or terminated, if the application for the return (offset) of the money pledge is submitted by the person who made the money pledge (his successor) to the customs authority within three years from The day following the day of performance or termination of the obligation. The return (set-off) of the money pledge is also carried out if the obligations secured by the money pledge did not arise, while the specified period for submitting an application for the return (offset) of the cash collateral is calculated from the day the customs authority handles the customs receipt. After the expiration of these terms unclaimed amounts of the bid bond are included in other non-tax revenues of the federal budget and can not be returned.
2. The application for refund (offset) of the cash collateral the following documents:
1) payment document confirming the payment of cash collateral;
2) Customs receipt;
3) proof of performance (termination) of the obligation secured by a deposit;
4) documents referred to in paragraphs 4 - 7 article 122 this Federal law, depending on the status of the applicant and subject to status return (read) in cash;
5) other documents that may be presented to confirm the validity of refund (offset).
3. If the customs authority previously submitted documents specified in Parts 4 - 7 article 122 present Federal law, the payer may not submit such documents again to provide information on the representation of the customs authorities of such documents and the lack of these changes.
4. The application for the return (offset) of the bid bond and the documents attached to it are submitted to the customs authority that administers this cash collateral. In the absence of the required information in the said application, failure to submit the customs receipt and (or) the necessary documents, this application shall be returned to the person who deposited the money pledge (his successor), without consideration, with a reasoned explanation in writing of the reasons for the impossibility of considering this application. The return of the said application is made no later than five working days from the date of its receipt to the customs body. In the event that the customs body returns the specified application without consideration, the person who has made the money pledge (its successor) may reapply for a refund (offset) of the bid bond within the terms established by part 1 of this article.
5. The return (offset) of the bid bond is made by the decision of the customs authority, which administers this cash collateral. The total time for consideration of an application for the return (offset) of a bid bond, the decision to return (offset) the cash collateral and the return (offset) of the amount of the bid bond may not exceed one month from the date of filing of this application and submission of all necessary documents. (To ensure compliance with the deadline, the FCS approved the procedure for interaction between customs structural units when confirming the execution or termination of an obligation secured by money (money))
6. Security deposit is returned in the currency of the Russian Federation by bank transfer to the account of the person who made the bail (his successor), said in a statement on the return of the cash collateral. Offsetting the cash collateral in respect of advance payments in the currency of the Russian Federation.
7. Return (offset) the cash collateral is not performed when a person who has made a cash deposit (its successor), debt to pay customs duties, fines or interest in the amount of that debt. Customs authority is entitled to foreclose on the security deposit in accordance with Article 158 hereof.
8. When you return (offset) of the amounts of cash collateral, interest is not paid, the amounts are not indexed and commission on banking operations shall be paid from the money transferred.
9. The application form is the payer of return (offset) and the form of cash collateral solutions customs authority to return (offset) of cash collateral approved by the federal executive body authorized in the field of customs. (See order FCS № 2520 from 22.12.2010 and order FCS № 898 from 03.05.2011)

Chapter 18. Collection of customs payments

Article 150. General rules for enforcement of customs duties and taxes
1. Forced collection of customs duties and taxes from the payers of customs duties, taxes, or for the cost of goods in respect of which customs duties and taxes are not paid.
2. Compulsory collection of customs duties and taxes from legal entities and individual entrepreneurs is carried out at the expense of funds in the accounts of the payer in banks, at the expense of ensuring the payment of customs payments, at the expense of unspent balances of advance payments, cash collateral, overpaid (collected) customs payments and Other property of the payer, as well as in court. Compulsory collection of customs duties and taxes from individuals, with the exception of individual entrepreneurs, is carried out in court, except for the case established by part 3 of Article 154 of this Federal Law.
3. Before measures to enforce collection of customs duties and taxes, customs authority payer of customs duties and taxes, any claim for payment of customs duties in accordance with Article 152 present Federal law, except in cases envisaged in Article 2 and 3 154 and part 2 article 157 this Federal law, and if the payer of customs duties and taxes is the customs authority.
4. In the case of a joint duty to pay customs duties and taxes of the declarant and customs representative, claims for payment of customs payments are issued simultaneously to the declarant and the customs representative, indicating this in these requirements. The demand for payment of customs payments is issued to the person who carried out the declaration of goods as a customs representative, also in the event that the person ceased to act as a customs representative. In the event that there is no possibility to set the requirements for payment of customs payments to two persons specified in this part, the customs body shall demand the payment of customs payments to one of these two persons. When applying measures for the compulsory collection of customs duties and taxes with a joint duty to pay customs duties and taxes, the customs authorities shall enjoy the rights of the creditor in a joint and several liability under the rules established by the civil legislation of the Russian Federation.
5. Enforcement of customs duties remain:
1) if the demand for payment of customs duties is not exposed for three years from the expiration date of payment or the date of discovery of the non-payment of customs duties and taxes at the customs control after the release of the goods specified in sub paragraph 1 1 article 200 Customs Code Union, or from the date of the event that carries the responsibility of individuals to pay customs duties and taxes in accordance with the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs;
2) if the obligation to pay customs duties and taxes ended in accordance with sub-paragraph of paragraph 4 2 80 articles of the Customs Code of the Customs Union.
6. If in accordance with this Federal Law payer of customs duties and taxes, the customs authorities, collection of customs duties and taxes in the manner prescribed by the Government.
7. Forced collection of customs duties and taxes to customs carrier in accordance with the second paragraph of article points 2 93 Customs Code of the Customs Union, the procedure specified in this Chapter.
8. If you have any obligation to pay customs duties and taxes on the territory of another country - a member of the Customs Union subject to customs duties and taxes shall be levied on the basis of documents of the international agreement states - members of the Customs Union, without incurring penalties.

Article 151. Fines
1. Default interest recognized defined in this article sums which the payer of customs duties and taxes shall be paid in the event of non-payment or partial payment of customs duties and taxes in the terms established by the customs legislation of the Customs Union and (or) the law of the Russian Federation on the customs.
2. Except as provided in parts 5-8 of this article, penalties shall be charged for each calendar day of delay in payment of customs duties and taxes beginning from the day following the expiry of the terms of payment of customs duties and taxes, on the day of fulfillment of the duty to pay customs duties and taxes or On the day of making a decision on granting a deferral or payment by installments of payment of customs duties and taxes inclusive as a percentage of the amount of unpaid customs duties and taxes in the amount of one three-hundredth refinancing rate Of the Central Bank of the Russian Federation acting during the period of delay in payment of customs duties and taxes. For the purposes of the calculation of penalties, the refinancing rate of the Central Bank of the Russian Federation, which is in effect during the period of delay in payment of customs duties and taxes, is applied.
3. Fines are not charged in the cases:
1) if the customs authority is not set payer of customs duties and taxes;
2) if the customs duties and taxes shall be levied in accordance with Article 8 150 part hereof;
3) laws of the Russian Federation on insolvency (bankruptcy);
4) determination of the customs value of the goods in accordance with Article 5 64 Customs Code of the Customs Union;
5) in other cases provided for by this Federal Law.
4. Reducing the size of tax interest and deferral or installment payment of fines are not allowed.
5. When submitting a surety or guarantor for the creditor or surety contract beneficiary's claim on a bank guarantee penalties assessed in accordance with Part 2 this article on the specified day billing requirements, inclusive, unless otherwise stipulated by international treaties of the Russian Federation.
6. When placing a claim for payment of customs duties payer interest accrued to the date of issuing this requirement inclusive. In the case of non-payment of customs duties and taxes in the period specified in the request, or if their recovery is not fully forcibly defined by this Federal Law, the penalty assessed in accordance with Part 2 this article.
7. In cases where the penalties calculated in accordance with Part 2 this article is not to be collected in full at the expense of other property of the payer or a court order in respect of the amounts of unpaid fines payer of customs duties and taxes is asked to pay customs duties, as the non-fulfillment of this requirement in a timely enforcement action is being taken in the manner provided by this chapter.
8. The non-fulfillment of the obligation secured by a deposit, interest accrued to the date of discovery of the failure of the obligation secured by a deposit and repaid by him.
9. Fines are paid in addition to the amount of arrears, regardless of the application of other sanctions for violation of the customs legislation of the Customs Union and (or) the law of the Russian Federation customs.
10. Fines paid simultaneously with the payment of unpaid customs duties and taxes, or after the payment of such sums, but not later than one month from the date of payment of customs duties and taxes.
11. Applying for deferment or installment payment of customs duties and taxes shall not suspend the accrual of fines in the amount of arrears.
12. Payment, collection and reimbursement of penalties made by the rules established by the customs legislation of the Customs Union and (or) the law of the Russian Federation on customs in regard to the payment, collection and refund of customs duties and taxes.

Article 152. The claim for payment of customs duties
Attention!
Form of a claim for payment of customs duties, see Order of the FCS of Russia № 2711 30.12.2010 city
The form of the customs body of the discovery of the fact of non-payment or partial payment of customs duties and the order of its publication, see Order of the FCS of Russia № 2708 30.12.2010 city
1. The claim for payment of customs duties is a notification of the customs authority in writing of not paid by the due date the amount of customs duties, as well as the obligation to pay this claim within the prescribed period of the unpaid amount of customs duties, fines and (or) percent.
2. If the obligation to pay customs duties and taxes in respect of which, in accordance with this Federal Law asked to pay customs duties, changed direction after the specified requirements, the customs authority shall send the qualified claim for payment of customs duties, specifying the reasons change responsibilities. In this case, initially directed a request for payment of customs duties at the same time responds to the direction of an improved demand for payment of customs duties.
3. When joint duty payers of customs duties and taxes qualified claim for payment of customs duties directed by the same person (the same person), which (who) was directed to withdraw the request for payment of customs duties.
4. The demand for payment of customs payments (specified requirement for payment of customs payments) must contain information on the amount of customs payments to be paid, the amount of interest and (or) interest accrued on the day of the demand, the time of payment of customs duties and taxes, the deadline for the execution of the claim, and On measures to enforce customs duties and taxes and ensure their collection, which are applied in case of non-fulfillment of this requirement by the payer, and on the grounds for issuing such a demand. The form of the demand for payment of customs payments and the procedure for its completion are approved by the federal executive body authorized in the field of customs.
5. The claim for payment of customs duties should be sent to the payer of customs duties and taxes within 10 working days after the discovery of the facts of non-payment or partial payment of customs duties, in particular, if these facts are revealed during customs control after the release of the goods, including the validation of the information presented for customs operations connected with the release of the goods.
6. The discovery of the fact of non-payment or partial payment of customs payments recorded act of customs authorities about the discovery of the fact of non-payment or partial payment of customs duties no later than five working days after the date of the decision by the authorized customs official on the results of customs controls in the appropriate form, which revealed violations that entail the emergence of duties the payment of customs duties and taxes.
7. During the customs control in the form of customs check the factual findings of non-payment or partial payment of customs payments recorded act of the customs authority not later than five business days after the receipt by the customs authority produces the release of the goods, the customs check copies of the act and the corresponding solutions (corresponding solutions) in the field of customs .
8. If a decision on the adjustment of customs value, to amend the information contained in the declaration of goods, after the release of goods and updating an electronic copy by day discovery of the non-payment or partial payment of customs duties is the day of filling out the form adjustment of customs value and customs payments, forms adjustments declaration of goods.
9. In the act of customs authorities about the discovery of the fact of non-payment or partial payment of customs duties, the form and manner of filling is approved by the federal executive body authorized in the field of customs, shall include:
1) date and number of the customs body of the document, drawn up by the results of customs control;
2) document numbers for the identification of goods, with the application of these instruments;
3) account payable (surcharge) of customs duties;
4) violations entailing the obligation to pay customs duties and taxes is disclosed as a result of customs control in the appropriate form.
10. In case of violation of the requirements and conditions of customs procedures, which, in accordance with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on the customs business, implies the onset of the period for payment of customs duties and taxes, the demand for payment of customs payments should be sent no later than three months after the day of detection Violation. The day of the discovery of the fact of non-payment or incomplete payment of customs payments is recorded by an act of the customs authority on the discovery of the fact of non-payment or incomplete payment of customs payments in accordance with parts 6-8 of this article.
11. Date of performance requirements for payment of customs duties is at least 10 business days and not more than 20 calendar days from the date of receipt of the request.
12. Clarification of the requirements for payment of customs duties should be sent no later 10 working days of confirmation, which indicates a change in the obligation to pay customs duties and taxes.
13. Date of performance requirements is not adjusted 10 more working days after receipt of an improved demand for payment of customs duties.
14. The direction of the claim for payment of customs duties (adjusted claim for payment of customs duties) after the deadlines specified in this article, is not the basis for the recognition of this requirement illegal.
15. When the direction of the claim for payment of customs duties (Specification of requirements for payment of customs duties) after the expiration of the periods specified in this Article, interest and (or) the interest payable, accrued at the end of the day these dates inclusive.
16. The demand for payment of customs payments (an updated request for payment of customs payments) may be transferred to the head or other authorized representative of the organization or to an individual personally upon receipt or otherwise, confirming the fact and date of receipt of the demand. If the specified persons evade the receipt of the specified requirement, it is sent by registered mail. The requirement to pay customs fees (an updated request for payment of customs payments) is considered received after six days from the date of sending the registered letter.
17. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties) in the terms established in this Article, the customs authorities shall take measures to enforce collection of customs duties and taxes in accordance with this Chapter.
18. The claim for payment of customs duties (qualified claim for payment of customs duties) sent payer of customs duties and taxes, regardless of its attraction to criminal or civil liability.

Article 153. Collection of customs payments by cash in the accounts of the payer's bank (indisputable penalty)
1. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties) in a timely Customs decides to recover funds from the payer's bank account without recourse to the amounts of customs duties (clarification of the requirements for payment of customs duties) mentioned in The claim for payment of customs duties, and penalties calculated on the date of delivery of the decision.
2. Decision to recover funds without recourse (hereinafter - the decision on indisputable collection), form and manner of filling which is approved by the federal executive body authorized in the field of customs, shall contain information on the amount of customs duties to be collected, the amount of penalties and (or) interest accrued on the date of issuing the decision, the indisputable collection, the details of unfulfilled demand for payment of customs duties (Specification of requirements for payment of customs duties).
3. Decision on indisputable collection taken by customs authorities at the latest 60 calendar days after expiration claim for payment of customs duties (Specification of requirements for payment of customs duties), if the customs authority has information on the payer's account at the bank.
4. Decision on indisputable collection is the basis for sending the customs authority in the bank, which opened the payer's account, the collection order (order) to debit the payer's account and transferred to the Federal Treasury or to the account by the international agreement states - members of the Customs Union, the necessary money funds.
5. Collection of customs payments in indisputable order is made from the bank accounts of the payer, with the exception of loan accounts, unless otherwise provided by the legislation of the Russian Federation on taxes and fees. The collection of customs payments from bank accounts opened in foreign currency shall be made in an amount equivalent to the amount of customs payments to be paid in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation on the day of actual collection. When recovering funds held in bank accounts opened in foreign currency, the chief (deputy head) of the customs authority concurrently with the collection instruction (instruction) sends the instruction to the payer's bank to sell the payer's money stored in foreign currency no later than the next day.
6. Collection order (order) of the Customs Authority to the Bank, which opened the payer's account, within one month from the date of the decision of the indisputable collection and executed by the bank in the manner and within the timeframe established by the legislation of the Russian Federation on taxes and fees for the performance of a collection order ( orders) the tax authority.
7. If the obligation to pay customs duties terminated or exercised in full by taxpayers, or the amount of debt to pay customs fees charged by the property taxpayer in accordance with this federal law, the customs authority which has ordered the recovery of uncontested, no later than three working days from the date of termination or the execution in full the obligation to pay customs duties to withdrawal of the decision and shall notify the bank to withdraw the collection order (order).
8. If the arrears in the payment of customs duties will be repaid (discontinued or executed) in part, the customs authority which has ordered the recovery of uncontested, no later than three working days after the partial fulfillment of the obligation to pay customs duties to the Bank a new collection order (order) on the outstanding amount arrears in the payment of customs duties by written notice to the bank to withdraw the previous collection order (order). In this new decision on the recovery of uncontested customs authorities shall not be imposed.
Attention! Form solutions for the recovery of money on an uncontested basis, see Order of the FCS of Russia № 2714 30.12.2010 city

Article 154. Repossession of collateral for payment of customs duties and taxes
1. The customs body has the right to demand from the guarantor, who issued the bank guarantee, the guarantor to pay amounts of money in the amount of unpaid customs payments, including penalties and interest, or to foreclose on the subject of pledge. The customs authority that revealed the violation of the obligation of the person entailing the duty to pay customs duties and taxes, the performance of which is secured by the pledge of property, bank guarantee, surety, may act as a creditor (beneficiary) with the full scope of the creditor's (beneficiary) rights, even if in the contract On pledge of property, bank guarantee or in the guarantee contract as a creditor (beneficiary), another customs authority is named.
2. In the event that the place of location (place of residence) of the payer of customs duties and taxes or the payer of customs duties and taxes is not established, the tax is a foreign person, the customs body has the right to perform the acts specified in part 1 of this article, without imposing a demand for payment of customs payments to this person. If the payer of customs duties and taxes is a foreign person, the customs authority shall simultaneously notify the person about the enforcement of the actions specified in part 1 of this article about the enforcement of payment for the payment of customs duties and taxes.
3. When using as security for payment of customs duties and taxes of a bid bond, foreclosure on the amount of money pledge is effected without sending a request for payment of customs payments and without collecting customs payments from the funds in the accounts of the payer in banks if the duty to pay customs duties, Taxes arose in connection with the failure to fulfill the obligation secured by a cash deposit. Collection is carried out within three working days from the date of discovery of the fact of non-performance of the obligation. The customs body informs the payer about the recovery of the pledge within three working days from the date of the foreclosure. If the amount of the money pledge is insufficient to pay off the arrears in payment of customs payments, penalties, the outstanding amount of arrears in payment of customs payments, fines, a demand for payment of customs payments is issued and measures of compulsory recovery are applied in the manner established by this Federal Law.

Article 155. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank
1. Suspension of operations on the accounts (accounts) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank is used to ensure the execution of a decision on indisputable recovery. The suspension of operations on the accounts of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the execution of the obligation to pay customs duties and taxes, Write-off and transfer of funds to the account of payment of customs duties, taxes and other mandatory payments to the budgetary system of the Russian Federation.
2. The decision to suspend operations on the accounts of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank is taken by the head (deputy head) of the customs authority who sent a request for payment of customs payments (specified request for payment of customs payments) in case of default by the said payer Of this requirement. The decision to suspend operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank can not be made before the decision on indisputable recovery.
3. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in a bank means the termination of the Bank of withdrawals from this account (s) up to the amount specified in the decision to suspend operations on the account (s) of the payer of customs duties, taxes (organizations or individuals) in the bank, unless otherwise provided 1 part of this article.
4. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank canceled the decision of the customs authority to revoke suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank not later than one business days following the date of receipt by the customs authorities of the documents (copies), confirming the collection of customs duties and taxes.
5. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank transferred the customs authority in the bank in paper or in electronic form not later than the next business day following the date of its adoption.
6. The decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank given to the representative of the bank by a customs officer or a receipt is sent to the bank in electronic form not later than the next business day following the date of its adoption.
7. Form of the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank and the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank in electronic form and how a decision of the customs authority in the bank established by the Central Bank of the Russian Federation in coordination with the federal executive body authorized in the field of customs.
8. Form of the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank and the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank in paper and how a decision of the customs authority in the bank established by the federal executive body authorized in the field of customs. (See order FCS № 2635 from 28.12.2010)
9. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank shall specify details of unfulfilled demand for payment of customs duties (Specification of requirements for payment of customs duties) and decisions on uncontested foreclosure, the full name of the bank, BIC, the type and account number of customs duties and taxes.
10. The decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank must indicate the full name of the bank, BIC, type and account number of customs duties and taxes.
11. A copy of the decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank or the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank to give a certain payer a receipt or otherwise, registration of the date of receipt of the copy of the decision.
12. The Bank shall inform the customs office on the balance of cash payer of customs duties and taxes (organizations or individuals) on the account (s) in the bank, the operations of which (are) suspended, not later than the next day after receipt of the decision to suspend operations on the accounts (account) the payer of customs duties and taxes (organizations or individuals) in the bank.
13. The decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank is subject to unconditional execution of the bank.
14. Freezing of the account (s) the payer of customs duties and taxes (organizations or individuals) in the bank operates from the receipt by the bank of the suspension of operations until the day the bank received the decision to cancel the suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank.
15. The date and time when the bank receives the decision of the customs authority to suspend operations on the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank are indicated in the notice of service or in receipt of receipt of such decision. When sending a decision to suspend operations on the accounts (account) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank electronically, the date and time of receipt by the bank shall be determined in accordance with the procedure established by the Central Bank of the Russian Federation in agreement with the federal executive body Authorities authorized in the field of customs.
16. In the event that the total amount of monetary funds of the payer of customs duties, taxes (organizations or individual entrepreneurs) that are on accounts (accounts) with a bank, transactions for which are suspended on the basis of a decision to suspend operations on the accounts of the payer of customs duties , Taxes (organizations or individual entrepreneurs) in the bank, exceeds the amount specified in this decision, the specified payer in writing has the right to submit to the customs body an application to cancel the suspension of the transaction (Account) in the bank with mandatory indication of accounts (accounts) with a bank located in the territory of the Russian Federation, where (there is) enough money to execute a decision on indisputable recovery.
17. The customs authority before making a decision to revoke suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank for the day following the day of receipt of the request, the payer of customs duties and taxes (organizations or individuals), directs the bank in which you open this payer (organizations or individuals) account (s), the request for cash balances in these accounts (account).
18. After receiving from the bank information on the availability of funds in the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank in an amount sufficient to enforce the decision on recovery, the customs body shall within two working days make a decision to cancel suspension Operations on the accounts (invoice) of the payer of customs duties and taxes (organizations or individual entrepreneurs) in the bank in terms of exceeding the amount of monetary funds specified in the decision of the customs authority on pr The establishment of operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank.
19. In case of violation by the customs body of the term of cancellation of the decision on suspension of operations on the accounts (invoice) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank or the time of delivery to the representative of the bank (referral to the bank) decision to cancel suspension of operations on the account Customs duties, taxes (organizations or individual entrepreneurs) in the bank for the amount of money in respect of which the suspension regime was in effect, interest is payable The payer of customs duties and taxes (organizations or individual entrepreneurs) for each calendar day of violation of the specified deadlines. The interest rate shall be equal to the refinancing rate of the Central Bank of the Russian Federation effective on the day of violation by the customs body of the term of cancellation of the decision to suspend operations on the account (s) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank or the date of delivery to the representative of the bank ) Decision to cancel suspension of operations on the accounts (account) of the payer of customs duties, taxes (organizations or individual entrepreneurs) in the bank.
20. The Bank shall not be liable for losses incurred by the payer of customs duties and taxes (organizations or individuals) as a result of suspension of operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in the bank.
21. If a decision to suspend operations on the account (s) of the payer of customs duties and taxes (organizations or individuals) in a bank the bank is not entitled to open this new payer bill.

Article 156. Seizure
Attention! See the form of documents on imposing (cancellation) seizure of property of the payer as a method of execution of the customs authority of the collection of customs duties and taxes at the expense of other property of the payer
1. The arrest of property as a means of enforcing the decision of the customs authority to recover customs duties and taxes at the expense of the other property of the payer is recognized as the action of the customs authority with the sanction of the prosecutor to limit the property rights of the payer of customs duties and taxes (organization or individual entrepreneur) in respect of his property. The seizure of property is made in the event of non-fulfillment by the payer of customs duties and taxes in the established terms of duty for payment of customs duties, taxes, penalties and if there are sufficient grounds for the customs bodies to believe that the said person will take measures to hide or hide his property.
2. Seizure may be complete or partial.
3. Complete arrest of property is the restriction of the rights of the payer of customs duties and taxes in respect of the property in which he is not entitled to dispose of seized property, and the possession and use of the property to the permission and under the supervision of the customs authorities.
4. Partial arrest is a restriction of the rights of the payer of customs duties and taxes in respect of the property in which the possession, use and disposal of the property to the permission and under the supervision of the customs authorities.
5. The resolutions in the parts and 3 4 this Article shall be in writing in a form approved by the federal executive body authorized in the field of customs, and must contain information about the name of the property, the individual attributes of the property, the preliminary cost of the grounds for permit.
6. Subject to arrest only the property that is necessary and sufficient for the obligation to pay customs duties, taxes, penalties.
7. The decision to confiscate the property of the payer of customs duties and taxes shall head (deputy head) of the customs authority in the form of the corresponding resolution in a form approved by the federal executive body authorized in the field of customs.
8. Seizure payer of customs duties and taxes shall be the presence of witnesses.
9. If it is impossible to determine the value of the property value is determined by an official, arresting, with the conclusion of the customs expert. If you can not attract customs expert value of the property is determined in accordance with the Russian legislation on appraisal activity.
10. Customs officer conducting the seizure, shall not refuse the payer of customs duties and taxes (legal and (or) the authorized representative) to be present at the arrest of the property.
11. Persons involved in the arrest of property, aware of their rights and responsibilities.
12. Before the arrest of property authorized officials, arresting, must present persons present at the arrest, the decision to arrest, the prosecutor's approval, and documents confirming their authority.
13. The property, which is superimposed on the arrest, presented witnesses and persons involved in the arrest.
14. The arrest of the property at night is not permitted, except in cases of urgency.
15. With the arrest, a protocol to attach property in the form approved by the federal executive body authorized in the field of customs. The minutes of the arrest of the property shall include the following information:
1) surname, name, patronymic of persons present at the arrest of property;
2) filled in the description of each act of things, features of this thing;
3) preliminary assessment of the value of each record a thing and the total value of all the property has been seized;
4) the type, amount and duration of restrictions on the right to use the property;
5) of the person to whom the customs official transferred custody or custody of the property, the location (address) of an individual;
6) comments and statements of persons present at the arrest of the property.
16. The minutes of the arrest of the property must be made as the following marks:
1) seizure of property;
2) clarification of the person to whom a customs official transferred custody or custody of seized property, its duties and its Prevention of liability for embezzlement, alienation, concealment or illegal transfer of the property to the signature of the said person for clarification him of his duties.
17. Protocol to attach property of the debtor shall be signed by a customs officer, witnesses, a person to whom a customs official transferred custody or custody of said property, and other persons who were present at the arrest. In the event of any of these persons to sign the protocol there is a corresponding note.
18. Chief (deputy head) of the customs authority that ordered the seizure of property determines the location where you want the property that has been seized.
19. The next business day after the day of the minutes of the arrest of the head of the property (deputy head) of the customs authority shall send a copy of the protocol payer of customs duties and taxes, as well as with the application for seizure of the property of a bailiff who initiated enforcement proceedings on the grounds for the customs authorities in accordance with Article 158 this Federal law regulations on collection of customs duties and taxes at the expense of other property of the payer.
20. Alienation (excluding produced with the permission and under the supervision of the customs authority, frozen), embezzlement or concealment of property has been seized, shall be permitted. Failure to adhere to the legislation of the Russian Federation on the possession, use and disposal of the property has been seized, a reason to bring those responsible to justice under the law of the Russian Federation.
21. The decision to arrest the property shall be canceled by the decision of the head (deputy head) of the customs authority in the form of a corresponding resolution in the form approved by the federal executive authority authorized in the field of customs affairs on the basis of a decision made by the bailiff to attach the debtor's property in accordance with law Of the Russian Federation on enforcement proceedings, as well as in the event of termination of the obligation to pay customs duties, taxes, penalties, or uchae termination or enforcement proceedings instituted on the basis of an order for the recovery of customs duties and taxes at the expense of other property of the payer, rendered by the customs authority in accordance with Article 158 hereof.
22. The decision to cancel the seizure of property in the form of the corresponding decision specified in subsection 21 this Article shall be communicated to the payer of customs duties and taxes (legal and (or) an authorized representative), bailiff and prosecutor not later than the next business day following the date of its adoption .
23. Decision to attach property is valid from the date of seizure of the decision to cancel the head (deputy head) of the customs authority which has made such a decision, or the decision to cancel the higher customs body or court.

Article 157. Collection of customs duties and taxes due to goods in respect of which customs duties and taxes are not paid
1. In cases provided for by this Federal Law, and in the absence of money in the accounts of the payer or the lack of information on the payer's account customs authorities may levy customs duties and taxes at the expense of the payer of goods in respect of which customs duties and taxes are not paid, if the goods not acquired the status of the goods of the Customs Union in accordance with the procedure established by the customs legislation of the Customs Union and (or) the law of the Russian Federation customs.
2. Foreclosure of the goods in respect of which customs duties and taxes are not paid, without sending a claim for payment of customs duties is allowed in cases where the age limit goods detained by the customs authorities in accordance with Chapter 21 Customs Code of the Customs Union, expired, or if the payer of customs Duties and taxes are not set by the customs authorities.
3. The foreclosure of goods for the payment of customs duties and taxes is made on the basis of a court decision, if the payer of customs duties and taxes is an individual or a payer of customs duties and taxes, or the decision of the arbitration court, if the payer of customs duties and taxes is legal A person or an individual entrepreneur, except for cases when such goods are transferred to customs authorities as a subject of pledge in accordance with Article 140 of this Federal Law, as well as when levying on goods whose storage deadlines for their detention by customs authorities, established by part 7 of Article 189 of this Federal Law, have expired.
4. The foreclosure is only for those goods in respect of which have not been paid or not paid in full customs duties and taxes in the manner and within the time limits prescribed by the Customs Code of the Customs Union and the present Federal Law.
5. Disposal of the proceeds from the sale of goods is carried out in accordance with Article 191 hereof.

Article 158. Collection of customs duties from the unspent balances of advance payments, cash collateral, overpaid (collected) customs duties and other property of the taxpayer
(See order FCS № 2266 from 08.11.2011)
1. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties), the customs authorities may levy customs payments from the unspent balances of advance payments, cash collateral, overpaid (collected) of customs duties.
2. Foreclosure on the amount of advance payments, cash collateral, overpaid (collected) customs payments is made during the period of storage of these funds on the account of the Federal Treasury or on the account determined by the international agreement of the Member States of the Customs Union, upon the decision of the head (deputy head) of the customs authority . The customs authority informs the payer of customs duties and taxes (to his successor) in writing within one day after the recovery of customs payments due to advance payments, cash collateral, overpaid (recovered) customs payments. Foreclosure on the amount of advance payments, cash collateral, overpaid (recovered) customs payments is made without taking a decision on indisputable recovery within 10 calendar days from the date of expiration of the deadline for the execution of the demand for payment of customs payments (clarified request for payment of customs payments). In the event of the formation of unspent balances of advance payments, cash collateral, overpaid (collected) customs payments after the expiry of the deadline for the execution of the demand for payment of customs payments (specified requirements for payment of customs payments), recovery shall be effected within five calendar days from the date of their formation.
3. In default of payment of the requirements of customs duties (Specification of requirements for payment of customs duties), and inadequate or lack of funds in the accounts of the payer or the lack of information on the payer's account customs authorities may levy customs duties payable by the payer of other property, including through cash cash.
4. Collection of customs payments at the expense of other payer's property is made by sending within three working days from the day the chief (deputy head) of the customs authority accepts the corresponding decision to the bailiff-executor in the manner prescribed by the legislation of the Russian Federation on taxes and fees. Execution of the decision of the customs body is carried out by the bailiff in accordance with the legislation of the Russian Federation on taxes and fees and the legislation of the Russian Federation on enforcement proceedings.

Article 159. Obligations of banks and other lending institutions to execute the customs authority of the collection of customs payments
1. Banks and other credit institutions are required to implement the decisions of the customs body of indisputable collection of customs duties.
2. The decision of the customs authority of the indisputable collection of customs duties executed by the bank or other lending institution, within one business day following the date of receipt of the decision.
3. If funds are available on the payer's bank and other credit organizations are not entitled to delay enforcement of the customs authorities of the indisputable collection of customs duties.
4. Failure to perform or improper performance of duties under this Article, banks and other lending institutions are responsible in accordance with the laws of the Russian Federation.
5. The provisions of this Article shall also apply in respect of obligations of banks and other lending institutions for enforcement of customs indisputable collection of fines and interest.

Article 160. Recognition of uncollectible and written off debt to pay customs fees (arrears), penalties, interest
1. Uncollectible receivables is recognized customs payments (arrears), penalties, interest, the outstanding individual payers of customs duties and taxes, payment and (or) recovery which were not possible in the following cases:
1) liquidation - the payer of customs duties and taxes in accordance with the legislation of the Russian Federation in the part of the debt that remains unpaid after the customs authorities of all the penalties provided by the legislation of the Russian Federation;
2) recognized bankrupt individual entrepreneur in accordance with the legislation of the Russian Federation in the part of the debt that remains unpaid after the customs authorities of all the penalties provided by the legislation of the Russian Federation, on the grounds of the property of a debtor;
3) death of an individual or announcement of his death in accordance with the legislation of the Russian Federation in respect of that part of the debt that is outstanding on the date of death of an individual or announcement of his death;
4) the court act, under which the customs authorities are losing the opportunity collecting arrears and arrears penalties, interest in connection with the expiration of the term of their recovery, including a determination of refusal to renew the expired deadline for application to the court for the recovery of arrears and outstanding fines, interest.
2. Recognition to be uncollectible debt from one of the persons who bear the joint and several obligation to pay customs duties and taxes, does not imply recognition of uncollectible and written off debts of other jointly liable persons in the absence of unforeseen circumstances (circumstances), indicated in part 1 this article.
3. Procedure for debt relief on customs payments (arrears), penalties, interest, deemed to be uncollectible, and a list of documents confirming the circumstances specified in paragraph 1 this article, approved by the federal executive body authorized in the field of customs.