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Procedure for refund

Russian legislation on customs procedures defined refund (offset) in cash in a timely manner:

  1. Advance payments - within three years from the date of the last disposition on the use of advance payments;
  2. Excessively paid or excessively collected amounts of customs duties and taxes - not later than three years from the date of payment or collection;
  3. Cash collateral - within three years from the day following the day of execution or termination of the obligation;
  4. Other cases of refund of customs duties and taxes in accordance with part 1 article 148 of the Federal Law (failure to release the goods, withdrawal of the customs declaration, the mode of establishing the most-favored-nation or tariff preferences, etc.) - not later than one year from the day following the day of occurrence of circumstances entailing the return of paid customs duties and taxes.


Statement return (offset) of funds shall be in accordance with the form approved by the order of the FCS of Russia from the number 22.12.2010 2520.

The application for refund (offset) of cash must be accompanied by documents, which list is named regarding articles 2 122, 147, 149 of the Federal Law of the Russian Federation on the number 27.11.2010 311-FZ "On Customs Regulation in the Russian Federation" (hereinafter - Federal law).

 

Return the cash collateral or offset against advance payments

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 have not arisen, 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.
The application for refund (offset) of cash collateral with the following documents:
payment document confirming the payment of cash collateral;

  1. customs receipt;
  2. documents confirming execution (termination) of the obligation secured by a deposit;
  3. the documents listed below, depending on the status of the applicant and subject to return (credited) in cash status;
  4. other documents that may be presented to confirm the reasonableness of return (offset).

If the customs authority previously submitted documents perchislennye, the payer has the right not to submit such documents again, reporting information about the submission to the customs authorities of these documents and of the absence of these changes.

Statement return (offset) of cash collateral and the accompanying documents shall be submitted to the customs authority, which shall administer the cash collateral.

In the absence in that statement of the required information, failure to provide customs receipts, and (or) the necessary documents this statement shall be returned to the person who has made a cash deposit (its successor), without considering a reasoned explanation in writing the reasons for the impossibility of examining the statement.

Return of the declaration is made no later than five working days from the date of its receipt by the customs authority.

In case of return of the customs authority of the declaration without considering the person designating bail (his successor), shall be entitled to re-apply for refund (offset) of cash collateral within the established deadlines.

Return (offset) of cash collateral by decision of the customs authority, which shall administer the cash collateral.

The total period of consideration of the application for the return (offset) of cash collateral, the decision to return (offset) of cash collateral and return (offset) of cash collateral amounts may not exceed one month from the date of submission of the declaration and submission of all necessary documents.

The cash deposit will be returned in the Russian Federation currency by bank transfer to the account of the person who made bail (his successor), said in a statement on the return of cash collateral. Test bond on account of advance payments made in the currency of the Russian Federation.

Return (offset) of cash collateral is not made in the presence of the person who made bail (his successor), the debt on customs payments, fines or interest in the amount of such debt. The customs authority has the right to foreclose on the security deposit in accordance with article 158 of the Federal Law of the Russian Federation on the number 27.11.2010 311-FZ.

In return (offset) of cash collateral amount of interest shall not be paid to them, the amounts are not indexed and commission on banking operations is paid by remittances.
The application form is the payer of return (offset) of cash collateral and shape decisions of the customs authority of the return (offset) of cash collateral approved by the federal executive body authorized in the field of customs.

Advance payment

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.

After three years, unclaimed amounts of advance payments are recorded in other non-tax revenues of the federal budget and are non-refundable.

The following documents must be attached to the application for the return of advance payments:

  1. payment document confirming the transfer of advance payments;
  2. documents listed below, 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.

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.

Legal entities, with the exception of the persons referred to above, provides:

  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.

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;

Individuals provide:

  1. a 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 the 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.

If the customs authority previously provided documents perchislennye above, the 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.

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.