Chapter 30.
CHANGE OF TIME LIMITS FOR DUTIABLE PAYMENTS
Article 333. General Provisions for Changing the Terms of Dutiable Payments
1. Upon a written request made by the payer of customs duties and taxes, pursuant to the provisions stipulated by Article 334 of this Customs Code, the Federal Customs Authority or a customs office duly nominated by it may change the time limits for completing dutiable payments.
2. The time limits established for the payment of customs duties and taxes may be extended by deferral or payment by instalments.
3. A request for deferral or payment by instalments of customs duties and taxes may be denied by customs authorities based exclusively on the reasons stipulated by Article 335 of this Customs Code.
4. Deferral or payment by instalments of customs duties and taxes may be approved with regard to one or several categories of customs duties and taxes, as well as to the total dutiable amounts or part thereof.
5. Deferral or payment by instalments of customs duties and taxes may be approved provided the payer has guaranteed all dutiable payments as per Chapter 31 of this Customs Code. A decision with regard to deferral or payment of dutiable payments by instalments shall be approved within the time not exceeding 15 days from the day of submission of such a request.
6. Deferral or payment by instalments of customs duties and taxes may be approved for a period from one to six months.
7. A resolution issued by the customs authorities containing approval or denial of requested deferral or payment by instalments of customs duties and taxes shall be made in writing and forwarded to the applicant. Such resolution shall specify either the time limit of the deferral or payment by instalments of due customs duties and taxes or the reason for denial of any such deferral or payment by instalments of due customs duties and taxes.
Article 334. Provisions for Deferral or Payment by Instalments
Deferral or payment by instalments is approved for the payer of customs duties and taxes based on none of the following reasons:
[1] damage caused to the payer resulting from of a natural calamity or force major;
[2] delayed allocation of funds from the federal budget due to the payer or delayed compensation for a state order fulfilled by the payer;
[3] conveyance of perishable goods across the customs border;
[4] supplies effected by the payer pursuant to intergovernmental agreements.
Article 335. Circumstances Ruling Out Deferral or Payment by Instalments
1. Deferral or payment by instalments shall not be approved for a person in the following circumstances:
[1] the applicant is prosecuted for a crime associated with breach of the customs legislations of the Russian Federation;
[2] the applicant is sued for insolvency.
2. In the event of the circumstances stated in Item 1 herein, a resolution for deferral or payment for instalments may not be passed whereas a resolution, which has been passed to that effect under said circumstances, ought to be rescinded with a written notification of the person who applied for such deferral or payment by instalments within three working days
Article 336. Interests Charged for Deferral or Payment by Instalments of Customs Duties and Taxes
1. The deferral or payment by instalments of customs duties and taxes as well as in other instances stipulated by Section 2 of Part II of this Customs Code shall be liable for an interest chargeable on the sum of the arrears for customs duties and taxes proceeding from the refinance rate of the Central Bank of the Russian Federation effective in the period of deferral or payment by instalments of due customs duties and taxes.
2. The interest is repaid prior to or concurrently with the disbursement of the sum of the arrears due for the customs duties and taxes, but not later than the day following the expiry date of the time limits approved for the deferral or payment by instalments of customs duties and taxes.
3. Payment, charge, and redemption of the interest shall be effected based on the provisions stipulated by this Customs Code for the payment, charge, and redemption of customs duties and taxes.
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