Chapter 29. PAYMENTS OF CUSTOMS DUTIES. TERMS AND PROCEDURES
Article 328. Payers of Customs Duties and Taxes
1. Payers of customs duties and taxes may be goods declarants and any other persons responsible for disbursement of customs duties and taxes pursuant to this Customs Code.
2. Every person has the right to pay customs duties and taxes levied on the goods conveyed across the customs border.
Article 329. Terms of Payments of Customs Duties and Taxes
1. In the instance of goods importation, import duties and taxes should be disbursed not later than within fifteen days from the day said goods were presented to the customs authorities for inspection at the point of entry to the customs territory of the Russian Federation or within fifteen days from the day of completion of the goods domestic customs transit procedure in case goods were not declared at their point of entry.
2. In the instance of goods exportation, export duties and taxes should be disbursed not later than on the day of submission of a customs declaration unless this Customs Code contains other provisions hereto.
3. In the instance of change of the goods customs procedure, customs duties and taxes should be disbursed not later than on the day stipulated by this Customs Code for the completion of the changed customs procedure.
4. In case conditionally released goods are used for the purposes other than those stated as the reason for the customs privileges and exemptions for the purpose of calculation of requisite penalty fees (Article 349) the date of disbursement of the customs duties and taxes shall be the first day when the person responsible for said goods breached the restrictions stipulating the goods use and disposal. In case such date cannot be established, the date of payment of customs duties and taxes shall be the day of acceptance by the customs authorities of the customs declaration pertaining to said goods.
5. In case of violation of the terms and conditions stipulated by specific customs procedures applied to the goods, which violation pursuant to this Customs Code entails the declarant’s responsibility for payment of customs duties and taxes, the date of disbursement of the customs duties and taxes for the purpose of calculation of requisite penalty fees shall be the day when said terms and conditions were breached. In case such date cannot be established, the date of payment of customs duties and taxes shall be the day of commencement of the respective customs procedure.
6. This Customs Code stipulates the terms of payment of customs duties and taxes levied on the goods conveyed across the customs border by natural persons for personal use, on the goods dispatched by international mail, on the commodities conveyed through pipeline transport and electric power lines, on the goods imported with partial conditional exemption from customs duties and taxes, and on the illegally imported goods and commodities discovered in possession of their buyers (organisations involved in wholesale and retail sale operations with imported goods and commodities) in the territory of the Russian Federation.
Article 330. Advance Payment
1. An advance payment is defined as the money placed in the bank account of the customs office concerned in terms of forthcoming customs payments. Advance payments are not identified by the payers as any specific kinds of dutiable payments with regard to any specific goods or commodities.
2. An advance payment may be disbursed to the cashier’s desk or placed in the bank account of the customs office concerned in the currency of the Russian Federation or in foreign currency in accordance with the Law of the Russian Federation on Currency Regulations and Currency Control.
3. The amount of an advance payment received by the customs authorities constitutes the property of its payer and it cannot be regarded as customs payments until said person issues an explicit instruction in that regard to the customs office concerned, or the customs office levies its charges on the person’s advance payment pursuant to Article 353 of this Customs Code. The person who made said advance payment will instruct the customs office to use the advanced amount by submitting personally or having someone submit on his (or her) behalf a pertinent customs declaration or taking other measures indicative of his (or her) intention to use said moneys as dutiable payments.
4. Upon the payer’s request, the customs authorities shall be obliged to present a written report on the usage of the amount of the advanced payment within 30 days from the day of their receipt of such request. In case the payer disagrees with the results of the report furnished by the customs office concerned, the customs authorities and the payer conduct a joint verification of the use of the payer’s funds. The results of such verification shall be formalised as an act stipulated by the Federal Customs Authority. Said act is made in two copies signed by the customs authorities and the payer. Upon signing, one copy of the act is handed to the payer.
5. Redemption of advance payments shall be regulated by the rules stipulated by this Customs Code for redemption of customs duties and taxes (Chapter 33) provided an application for the refund is submitted within three years from the date when said finds were disbursed to the cashier’s desk or credited to the bank account of the customs office concerned.
Article 331. Procedure and Forms of Dutiable Payments
1. The customs duties and taxes shall be disbursed to the cashier’s desk or placed on the designated account of the customs office opened for such purpose in accordance with law of the Russian Federation, except the instances stipulated by Item 4 of Article 295 of this Customs Code.
2. Upon the payer’s preference, dutiable payments are made either in the currency of the Russian Federation or in the foreign currencies whose rate of exchange is quoted by the Central Bank of the Russian Federation pursuant to the Law of the Russian Federation on Currency Regulation and Currency Control.
3. Conversion of the currency of the Russian Federation into a foreign currency for the purpose of customs duties and taxes levied in the currency of the Russian Federation shall be based on the currency exchange rate effective on the day of acceptance by the customs authorities of the customs declaration, or on the day when dutiable payments are disbursed, as in the instances when dutiable payments are predicated by the submission of a customs declaration.
4. Dutiable payments can be made in the form stipulated by law of the Russian Federation.
5. Upon a payer’s request, the customs office concerned shall be obliged to issue a written receipt certifying payment by said person of customs duties and taxes.
Article 332. Fulfilment of Obligation to Make Dutiable Payments
With consideration of the peculiarities stipulated by this Customs Code, a person’s responsibility for requisite dutiable payments shall be deemed fulfilled:
[1] from the moment when the necessary funds have been debited from the payer’s bank account;
[2] from the moment of disbursement of said funds in cash to the cashier’s desk of the customs office;
[3] from the moment when all excessively paid or excessively charged amounts of dutiable payments have been settled, or from the moment when the customs authorities accepted the payer’s request for such a settlement if said settlement was initiated by the payer;
[4] from the moment of receipt by the customs authorities of due customs duties and taxes, advance payments, or cash deposits, or from the moment when the customs authorities receive the payer’s instructions thereto if said payments or deposits were initiated by the payer;
[5] from the moment of receipt by the customs authorities of due customs duties and taxes or the funds, which are advanced by a bank or by another credit or insurance organisation owing to a bank guarantee or an insurance agreement, as well as receipt of the funds paid by the person acting on the payer’s behalf in accordance with a relevant guarantee agreement;
[6] from the moment of placement of a claim on the arrears with regard to the goods’ duties and taxes or the payer’s mortgaged or other property
if said funds comprise the amount exceeding that of the payer’s arrears of due customs duties and taxes.
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