Chapter 31.
GUARANTEES OF DUTIABLE PAYMENTS
Article 337. General Provisions for Guarantees of Dutiable Payments
1. Guarantees of payments of customs duties and taxes shall be provided in the following instances:
[1] deferral or payment by instalments of customs duties and taxes;
[2] conditional release of goods;
[3] haulage or storage of foreign goods;
[4] other customs-related activities.
2. Guarantees of payments of customs duties and taxes shall not be required if the amount of customs duties, taxes, penalty fees, and interests due to be paid is below 20,000.00 roubles, as well as in the instances when the customs authorities have good reasons to believe that the commitments assumed before them shall be fulfilled.
3. If the same person performs several customs operations within a finite period of time, the customs office concerned shall be obliged to accept the person’s guarantees of payment of the customs duties and taxes required for effecting all such operations (the general guarantee). The customs authorities shall accept the general guarantee for the payment of customs duties and taxes due for customs operations in several customs offices provided said general guarantee might be used by any customs office in case of breach of the obligations secured by the general guarantee in accordance with this Customs Code.
4. The payment guarantee of customs duties and taxes shall be secured by the person responsible for their disbursement, or by any other person acting on behalf of the person responsible for the payment of customs duties and taxes.
5. The funds disbursed as a security for the payment of customs duties and taxes are reimbursed not later than in three days after the customs office has verified the fulfilment of the secured obligations or upon termination of the activities which have been conducted based on a guarantee amount securing the payment of customs duties and taxes, with the exception of cash deposits which are refunded as per the provisions contained in Article 375 of this Customs Code.
Article 338. Guarantees of Dutiable Payments
1. The security amount guaranteeing the payment of customs duties and taxes is determined by the customs office concerned proceeding from the sums of dutiable payments and the interests payable at the instance of release of goods for free circulation or their exportation in accordance with the declared customs export procedure. The security amount may not exceed the above sums of dutiable payments.
2. In case the exact amount of customs duties and taxes required for determining the security amount for dutiable payments and interests cannot be established since the payer has failed to provide accurate information pertaining to the goods nature, their names and descriptions, their quantities, countries of origin and customs value, the customs authorities shall determine the security amount proceeding from the highest rates of customs duties and taxes, the highest goods value and/or their quantities which may be established based on of the information at the disposal of the customs authorities.
3. In the instance stipulated by Item 3 of Article 153 of this Customs Code the security amount guaranteeing payment of the customs duties and taxes due for the goods shall be determined by the customs office concerned as a difference between the sum of the customs duties and taxes that may be levied on said goods additionally in view of the requirements stipulated by Items 1 and 2 herein and the sum of paid customs duties and taxes.
4. The Federal Customs Authority has the right to designate a fixed security amount for guaranteeing dutiable payments with regard to specific categories of merchandise with consideration of the provisions stipulated by Items 1 and 2 herein.
Article 339. Security Amounts for Dutiable Payments Required of Persons Involved in Customs-Related Activities
1. A person’s activities in capacity of a customs broker, owner of a temporary storage warehouse, owner of a bonded warehouse, and/or customs carrier shall said person’s stipulates security for guaranteeing requisite dutiable payments.
2. Such security amounts guaranteeing dutiable payments by a person performing the above-mentioned activities shall not be less than
- 50 million roubles, on the part of a customs broker;
- 2.5 million roubles, and, additionally, 1000 roubles per one square metre of useful area of an open plot land used as a warehouse, or 300 roubles per one square metre of useful volume of a room used as a warehouse, on the part of the owners of open-type temporary-storage and bonded warehouses;
- 2.5 million roubles, on the part of the owners of temporary-storage and bonded warehouses;
- 20 million roubles, on the part of customs carriers.
Article 340. Methods for Securing Dutiable Payments
1. Dutiable payments shall be secured by the following methods:
[1] mortgaging of goods and other property;
[2] bank guarantee;
[3] disbursement of cash to the cashier’s desk or transfer of funds to the account of the customs office at the federal treasury (cash deposit);
[4] personal guarantee.
2. Security of dutiable payments may be realised, at the payer’s discretion, by any method stipulated by Item 1 herein of this Chapter.
3. In addition to the methods specified in Item 1 herein, the Federal Customs Authority in coordination with the Federal Supervisor of Insurance Activities determines the instances when dutiable payments may be secured by insurance agreements (Article 347). The legal statutes of the Russian Federation may also stipulate other methods of securing the payment of customs duties and taxes.
Article 341. Mortgage of Goods and Other Property
1. Subject to mortgage may be goods imported to the customs territory of the Russian Federation as well as any other property, which may be subject to mortgage pursuant to the Civil Code of the Russian Federation.
2. A mortgage agreement is concluded between a customs office and a mortgager. A mortgager may be any person responsible for the disbursement of customs duties and taxes, as well as any other person.
3. If a mortgager fails to fulfil his or her obligations secured by mortgage, the customs authorities shall be obliged to transfer the arrears for the mortgager’s dutiable payments to the federal budget at the expense of the value of mortgaged property.
4. At case subject to mortgage are the goods in customs custody, the claims lodged by the customs authorities shall be satisfied at the expense of said goods without any court litigation as per Chapter 41 of this Customs Code. The claims lodged by the customs authorities with regard to other mortgaged property shall be regulated by the Civil Code of the Russian Federation.
Article 341. Mortgage of Goods and Other Property
1. The customs authorities shall accept bank guarantees issued by the banks, credit organisations or insurance companies recorded in the Register of Banks and Other Credit Organisations (hereinafter in this Chapter, the Register), which is kept by the Federal Customs Authority, as security for dutiable payments as per the order determined by the Federal Customs Authority.
2. The Federal Customs Authority shall be obliged to ensure regular publications in its official issues of the lists of banks, credit, or insurance organisations recorded in the Register.
3. The legal relations predicated on the issue of a bank guarantee, claims thereto, fulfilment by the guarantor of his (or her) obligations stipulated by a bank guarantee, and termination of the terms of a bank guarantee shall be subject to the provisions of law of the Russian Federation on the banks and banking operations, as well as the Civil Code of the Russian Federation.
4. With regard to banks, credit organisations and insurance companies included in the Register of Banks and Other Credit Organisations, the Federal Customs Authority determines the minimal amount of a bank guarantee and the maximal amount of all concurrent bank guaranties issued by the same bank or the same credit organisation or insurance company for ensuring acceptance of such bank guarantees by customs authorities for the purpose of securing dutiable payments.
Article 343. Terms of Entry of Banks, Credit Organisations, and Insurance Companies onto the Register
1. Entry of banks, credit organisations, and insurance companies on to the Register is stipulated by their adherence to the terms and conditions stipulated by this Article. Entry of a bank onto the Register is free of charge.
2. The terms of entry of a bank onto the Register are, as follows:
[1] availability of certified license for banking operations issued by the Central Bank of the Russian Federation and minimum five years of banking experience;
[2] absence of arrears before the customs authorities;
[3] availability of the bank authorised capital amounting to minimum 200 million roubles;
[4] availability of the bank’s assets (capital) amounting to minimum one billion roubles;
[5] observance of the established mandatory economic standards on all reporting dates within the preceding calendar year.
3. The terms of entry of a bank branch into the Register are, as follows:
[1] entry of the banks branch into the State Register of Credit Organisations;
[2] availability of the right to issue bank guarantees stipulated by the statute of said branch;
[3] compliance of the head bank to the terms and conditions of entry into the Register or its entry in the Register/
4. The terms of entry of an insurance company into the Register are, as follows:
[1] availability of a valid permanent licence issued by the Federal Insurance Authority to perform insurance activities in all categories of liability insurance adopted in customs operations;
[2] absence of arrears before the customs authorities;
[3] availability of the registered authorised capital amounting to minimum 500 million roubles;
[4] at least five years of experience in capacity of an insurance company;
[5] positive balance within the preceding calendar year;
[6] availability of free assets as per last reporting date in the amount not less than the normative amount;
[7] availability of net wealth upon the end of the preceding reporting period whose value should not be less than the volume of the paid authorised capital.
5. A bank, a credit organisation or an insurance company applying for entry to the Register will submit to the customs authorities a written application containing the details confirming its compliance with the terms and conditions stipulated by the Register and submit the following documents:
[1] a bank will be obliged to submit:
- the bank certificate of incorporation;
- the bank registration certificate as a juridical person;
- the bank registration certificate as a credit organisation issued by the Central Bank of the Russian Federation;
- the license of the Central Bank of the Russian Federation to perform banking operations;
- the duly certified signature card with specimen signatures of the bank officials who are authorised to affix their signatures and the bank seal on bank guarantees;
- the document containing the estimates of the bank assets (capital) as per reporting dates for the preceding calendar year signed by the bank manager, the chief accountant and certified by the bank official seal;
- the bank balance report as per preceding reporting date signed by the bank manager, the chief accountant and certified by the bank official seal;
- the bank income and loss report as per preceding reporting date signed by the bank manager, the chief accountant and certified by the bank official seal;
- the certified reference confirming fulfilment by the bank of its mandatory economic norms and values of the indexes used for their computation as per each reporting date for the preceding calendar year signed by the bank manager, the chief accountant and certified by the bank official seal;
- a copy of the bank auditing conclusion certifying the authenticity of the bank accounting reports for the preceding year signed by the bank manager, the chief accountant and certified by the bank official seal;
[2] a bank branch will be obliged to submit:
- the branch statute;
- the bank registration certificate as a juridical person;
- the information letter issued by the Central Bank of the Russian Federation certifying the entry of said branch in the Book of the State Registration of Credit Organisations;
- the duly certified signature card with specimen signatures of the branch officials who are authorised to affix their signatures and the branch seal on bank guarantees;
[3] an insurance company will be obliged to submit:
- the company certificate of incorporation;
- the company registration certificate as a juridical person;
- the duly certified signature card with specimen signatures of the insurance company officials who are authorised to affix their signatures and the company seal on bank guarantees;
- the company balance report for the preceding two quarter years signed by the company manager, the chief accountant and certified by the company seal;
- the company income and loss report as per each quarter year for the preceding calendar year signed by the company manager, the chief accountant and certified by the company seal;
- the company assets and liabilities report as per each quarter year for the preceding calendar year signed by the company manager, the chief accountant and certified by the company seal;
- the certified reference containing information explicating the company performance indexes for the preceding calendar year signed by the company manager, the chief accountant and certified by the company seal;
- copy of the company auditing conclusion certifying the authenticity of the company accounting reports for the preceding year signed by the company manager, the chief accountant and certified by the company seal.
6. The documents stipulated by Item 5 herein may be submitted as originals or as duly certified copies.
As soon as the application has been considered, the Federal Customs Authority shall be obliged to return, upon the applicant’s request, the originals of all submitted documents.
7. The Federal Customs Authority shall consider the application for entry into the Register within the period not exceeding 30 days from the day of submission of the application, and makes a decision with regard to including the applicant bank, a credit organisation, or an insurance company into the Register. The Federal Customs Authority will resolve to reject an application for entry into the Register in case the applicant does not meet the terms and conditions stipulated by Item 2 herein.
The customs authorities shall notify the applicant in writing of their passed decision within three days from the date of the decision-making.
8. When considering the application for entry onto the Register the Federal Customs Authority has the right to request that third parties, as well as state agencies provide documentation in order to verify the information and the documents submitted by the applicant. Those persons shall be obliged to furnish the requested documents within ten days from the day they receive such a request from said customs office.
9. The decision denying the applicant’s entry to the Register may only be passed in case the applicant has breached the terms and conditions stipulated herein.
The customs authorities shall notify the applicant in writing of their decision to deny his entry to the Register substantiating the reasons thereof within three days from the date of said decision-making.
10. The applicant bank, credit organisation, or insurance company shall be entered into the register starting from the first day of the month following the month when said decision is passed.
Article 344. Exclusion of a Bank, a Credit Organisation or an Insurance Company from the Register
1. A bank, a credit organisation or an insurance company may be excluded from the Register upon a decision made by the Federal Customs Authority in the following instances:
- liquidation or reorganisation of the bank, credit organisation or insurance company;
- withdrawal by the Central Bank of the Russian Federation of its licence for a bank to perform banking operations or by the Federal Insurance Authority of its license from an insurance organisation to perform insurance operations;
- breach of at least one of the terms of entry into the Register;
- breach of the obligations as per a bank guarantee;
- expiration of one year from the date of entry into the Register provided the bank, credit organisation or insurance company has not applied for the re-entry to the Register in accordance with the established procedure.
2. Exclusion of a bank, a credit organisation or an insurance company from the Register shall not terminate the validity of the bank guarantees issued by it and accepted by the customs authorities nor relieve them of the responsibility for improper fulfilment of the terms of the bank guarantees issued by them.
3. A bank, a credit organisation or an insurance company, which have been excluded from the Register, may be reinstated in the Register in one year’s time provided they have eliminated the reasons for their exclusion from the Register.
Article 345. Placement of Funds in the Bank Account of the Customs Office (Cash Deposit)
1. Disbursement of cash to the cashier’s desk or in the bank account of the customs office in terms of a guarantee for payment of customs duties and taxes (cash deposit) may be effected using the legal tender of the Russian Federation or foreign currency whose exchange rate is quoted by the Central Bank of the Russian Federation.
2. The amount of the cash deposit shall not be charged any interest.
3. In the event of breach of an obligation secured by a cash deposit, the amounts payable as dutiable payments, penalty fees, and the interests shall be deducted from the federal budget from the deposited cash amounts.
4. Following the fulfilment of the obligations secured by a cash deposit, the deposited cash shall be reimbursed as per Article 357 of this Customs Code, or, upon the payer’s request, said funds may be retained for making or securing future dutiable payments, or for securing the dutiable payments predicated on the payer’s other obligations before the customs authorities.
5. The customs authorities shall issue a customs receipt in confirmation of the cash deposit disbursed by the payer as security for dutiable payments to the cashier’s desk or credited to the bank account of the customs office concerned. The form and application of said customs receipt is regulated by the Federal Customs Authority in coordination with the Federal Fiscal Authority as per Article 357 of this Customs Code.
Article 346. Guarantee
A guarantee can be formalised pursuant to the Civil Code of the Russian Federation through a contract concluded between a customs office and a guarantor. Acting in capacity of guarantors may be customs brokers, owners of temporary-storage warehouses, owners of bonded warehouses, duty-free shops and other persons.
Article 347. Application of Insurance Contract as Security for Dutiable Payments
1. In the instances determined by the Federal Customs Authority in coordination with the Federal Insurance Authority, an insurance contract made in accordance with the Civil Code of the Russian Federation may serve as security for a person’s dutiable payments.
2. With a view to securing dutiable payments, the customs authorities shall accept the insurance contracts concluded with the insurance companies included into the Register of Insurance Organisations whose insurance contracts may be accepted as security for dutiable payments. The procedures, terms, and conditions of the entry of insurance organisations into the Register, as well as the order of its keeping are regulated by the Federal Customs Authority in coordination with the Federal Insurance Authority.
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