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On a condition of the legislation
25.12.2005 |
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| PART III | Customs Payments |
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Chapter 32.
COLLECTION OF DUTIABLE PAYMENTS
Article 348. General Provisions Stipulating Compulsory Collection of Customs Duties and Taxes
1. In case due customs duties and taxes have not been paid in full in the prescribed period of time, the customs authorities shall collect said customs duties and taxes using a compulsory procedure stipulated by this Chapter.
2. The unpaid amounts due for customs duties and taxes may be collected compulsorily from the persons responsible for the payment of said customs duties and taxes (Article 320) or at the expense of the merchandise whose due customs duties and taxes remain unpaid (Article 352).
3. The compulsory collection of customs duties and taxes from juridical persons shall be performed by way of collecting from them the unpaid amounts due for customs duties and taxes at the expense of the funds deposited at payers’ bank accounts (Article 351) or the payers’ other property (Article 353), as well as through the court. The compulsory collection of customs duties and taxes from natural persons shall be performed through the court.
4. Prior to applying the measure of compulsory collection of unpaid customs duties and taxes, the customs authorities shall issue a payment order to the person responsible for the payment of customs duties and taxes (Article 350), except the instances stipulated by item 2 of Article 352 of this Customs Code.
5. The compulsory collection of dutiable payments shall not be applied in the following situations:
- when the payment order for the customs duties and taxes (Article 350) has not been issued within three years from the date of expiry of their term of payment or from the date of occurrence of the event predicating the persons’ responsibility to disburse customs duties and taxes in accordance with this Customs Code;
- if the total amount of the customs duties and taxes levied on the goods stated in the customs declaration or on the goods dispatched at the same time, by the same sender to the same recipient amounts to less than 150 roubles.
Article 349. Penalty Fees
1. The penalty fee shall be charged for non-payment (delay of payment) of customs duties and taxes within prescribed time limits
2. With the exception of the circumstances stipulated by Items 3 through 5 herein, penalty fees shall be charged for each calendar day of a delay in payments of customs duties and taxes beginning from the day following the date of expiry of the time limit prescribed for the disbursement of due customs duties and taxes until the day when the payer fulfils his (or her) obligations as per dutiable payments, or until the day when the customs authorities resolve to approve a deferment for the payment of customs duties and taxes or their disbursement by instalments including the interest thereon equivalent to one three-hundredth of the refinance rate established by the Central Bank of the Russian Federation chargeable on the amount of unpaid dutiable customs duties and taxes (arrears). Calculation of penalty fees is based on the refinance rate established by the Central Bank of the Russian Federation effective during the payment delay period.
3. In lodging a demand to the guarantor for the payment of due customs duties and taxes, penalty fees shall be charged for the period of not exceeding three months from the day following the date of expiry of the time limit prescribed for the fulfilment of the obligations secured by a bank or other guarantee.
4. In lodging a demand to the person responsible for the payment of due customs duties and taxes, penalty fees shall be charged as per day of lodging said demand. In case customs duties and taxes have not been disbursed within prescribed time limits, penalty fees shall be charged pursuant to the provisions of Item 2 herein.
5. In the event when the time limit stipulated for the submission of a customs declaration was been breached, with merchandise being stowed in a temporary-storage warehouse (Article 9), no penalty fees shall be charged or disbursed for the period of the goods temporary storage.
6. Penalty fees shall be disbursed in addition to the sums of the payer’s arrears regardless of other liability measures applied due to a violation of the customs legislation of the Russian Federation.
7. Penalty fees shall disbursed concurrently with the due customs duties and taxes or after said payments, but not later than in one month from the date of payment of customs duties and taxes.
8. An application for a deferment of payment of customs duties and taxes or their disbursement by instalments shall not affect the penalty fees charged to the payer’s arrears
9. Disbursement, collection and reimbursement of penalty fees shall be regulated by the provisions stipulated by this Customs Code for disbursement, collection and reimbursement of customs duties and taxes.
Article 350. Demand for Dutiable Payments
1. The demand for dutiable payments constitutes a written notification issued by the customs authorities with regard to the amount of dutiable payments which have not been disbursed by the payer within prescribed time limits as well as the payer’s obligation to disburse due amount of customs duties and taxes, penalty fees and/or the interest thereon within the time limit prescribed by this demand.
2. The demand for payment of customs duties and taxes ought to contain the information pertaining to the due amounts of payable customs duties and taxes, the due amount of penalty fines and/or the interest accrued to the dutiable payments as per the day of issuance of said demand, the time terms for completing the dutiable payments as stipulated by this Customs Code, the time limits prescribed for the fulfilment of this demand, the measures that may be applied to the payer for enforcing and securing compulsory collection of dutiable payments in case the payer has ignored the demands lodged by the customs authorities, as well as the legal grounds for such a demand. The form of the demand for dutiable payments is approved by the Federal Customs Authority.
3. The demand for dutiable payments ought to be dispatched to the payer not later than in ten days from the day when the customs authorities reveal the fact of non-payment or incomplete payment of customs duties and taxes.
4. The time limit prescribed for the fulfilment of the demand for dutiable payments should not be less than ten and not more than twenty working days beginning from the date of receipt of said demand by the payer. In case the payer has not fulfilled said demand with the prescribed period of time, the customs authorities apply compulsory measures for collecting due customs payments in accordance with this Chapter.
5. The demand for dutiable payments shall be handed directly to the head or other authorised representative of the payer organisation or to a natural person concerned against a written receipt or by any other way confirming the fact and the date and time of receipt of said demand. In case such persons opt to evade receipt of said demand, it should be posted as registered mail. The demand for dutiable payments shall be regarded as received after six days following its dispatch by the registered have elapsed.
6. In case the payer fails to fulfil the demand for dutiable payment within the time terms stipulated by Item 4 herein, the customs authorities take measures for enforcing compulsory collection of unpaid dutiable payments in accordance with this Chapter.
7. The demand for dutiable payments will be dispatched to the payer irrespective of the payer’s criminal or administrative charges.
Article 351. Collection of Dutiable Payments at the Expense of Cash Deposits at the Payer’s Bank Accounts (Indisputable Collection)
1. In case of the payer’s failure to complete dutiable payments within prescribed time limits, the customs authorities resolve to collect the unpaid funds from the payer’s bank accounts according to the indisputable order.
The form the customs authorities’ resolution with regard to the collection due amounts according to the indisputable order (hereinafter, indisputable collection) is approved by the Federal Customs Authority.
2. The customs authorities shall be obliged to pass a resolution with regard to application to the payer of the indisputable collection not later than in thirty days from the date of expiry of their demand for dutiable payments.
In case a resolution with regard to indisputable collection has been passed after the designated time limit has elapsed, such resolution will neither have any power nor be subject to execution. In such a situation the customs office will sue the payer in court by way of lodging a lawsuit for the compulsory collection of due customs payments. In such a situation the customs office concerned will sue the payer in court lodging a claim for the unpaid amounts of dutiable payments.
3. A resolution mandating the indisputable collection of the payer’s arrears provides grounds for the customs authorities to forward a collection order (instruction) to the payer’s bank instructing the bank to debit from the payer’s account(s) the due amount and transfer it to the bank account of the customs office concerned.
4. The indisputable collection of dutiable payments is effected from the payer’s checking accounts, except the payer’s loan accounts, unless the Russian legislation on taxes and duties contains other provisions thereto. Dutiable payments from the payer’s foreign currency account(s) are debited in the amounts equivalent to those in Russian roubles calculated on the basis of the currency exchange rate established by the Central Bank of the Russian Federation on the date of factual collection of due funds. At the instance of collection of due funds from the payer’s foreign currency accounts, the chief of the customs office in charge or his (or her) deputy shall be obliged to supplement the collection order (instruction) with an instruction to the payer’s bank to sell the requisite amount of foreign currency from the payer’s checking account not later than on the day following said instruction.
5. The collection order (instruction) issued by a customs office shall be executed by the bank pursuant to the terms and conditions stipulated by the Russian legislation on taxes and duties for the enforcement of the collection orders (instructions) issued by tax authorities.
Article 352. Collection of Customs Duties and Taxes at the Expense of Goods Whose Due Customs Duties and Taxes Remain Unpaid
1. In the instances stipulated by this Customs Code, as well as in case of absence of an adequate amount on the payer’s checking accounts or insufficient information thereof, the customs authorities have the right to collect the unpaid customs duties and taxes at the expense of the goods, for which due customs duties and taxes have not been paid, provided such goods have been released for free circulation in accordance with the procedure stipulated by this Customs Code.
2. The unpaid customs duties and taxes may only be collected at the expense of the goods, for which due customs duties and taxes have not been paid, without sending the payer a demand for dutiable payments in the following instances:
- if the time limit for the storage of such goods at the temporary-storage warehouse or bonded warehouse has expired (Articles 103 è 218);
- if the customs authorities have not identified the person responsible for the payment of due customs duties and taxes.
3. Due customs duties and taxes shall be collected at the expense of goods based on the ruling passed by a court of justice provided the payer is a natural person or the person responsible for the payment of said customs duties and taxes has not been identified by the customs authorities, or on the ruling passed by an arbitration tribunal in case the person responsible for the payment of due customs duties and taxes is juridical entity or an individual entrepreneur, except the instances when such goods have been transferred to the customs authorities as mortgage (Article 341), or when subject to said collection are the goods whose storage time limit at the temporary-storage warehouse or bonded warehouse has expired.
4. Due customs duties and taxes may only be collected at the expense of goods provided the customs duties and taxes due for them have not been disbursed completely or partially in the order and within the time terms stipulated by this Customs Code.
5. Due customs duties and taxes shall be collected at the expense of goods irrespective of their owner.
6. Disposal of the amounts accrued as a result of sale of said goods shall be effected in accordance with the provisions contained in Article 432 of this Customs Code.
Article 353. Collection of Dutiable Payments at the Expense of Payer’s Other Property
1. In case the payer has not fulfilled the demand for dutiable payments, or in case of insufficiency or lack of required amounts at the payer’s checking accounts, or in the absence of any details on the payer’s checking accounts, the customs authorities have the right to collect the unpaid customs duties and taxes at the expense of the payer’s available unclaimed amounts of advance payments, the payer’s cash deposit or his (or her) other property including cash.
2. Collection of due customs duties and taxes at the expense of the payer’s advance payments or cash deposit shall be enforced upon a resolution in that regard made the chief of the customs office or his (or her) deputy within the period when said funds are deposited at the customs office account provided the payer has been formally notified thereof in the demand for dutiable payments (Article 350). The customs office concerned shall forward a written notification to the person who placed said amounts to the customs office account informing him (or her) of the collection of due customs duties and taxes at the expense of the payer’s advance payments or cash deposit within one working day following the date of said collection.
3. Collection of due customs duties and taxes at the expense of the payer’s other property shall be enforced by way of forwarding of a resolution in that regard passed by the chief of the customs office or his (or her) deputy in accordance with the procedure stipulated by Tax Code of the Russian Federation to the bailiff within a period of three working days. The enforcement of said resolution by the bailiff shall be effected pursuant to the provisions of the Tax Code of the Russian Federation and the Russian legislation on law enforcement.
Article 354. Obligation of Banks and Other Credit Organisations to Abide by Resolutions Passed by the Customs Authorities with regard to the Collection of Dutiable Payments
1. The banks and other credit organisations shall be obliged to abide by the resolutions passed by customs authorities with regard to the indisputable collection of dutiable payments.
2. The banks and other credit organisations shall be obliged to implement a resolution passed by the customs authorities with regard to the indisputable collection of dutiable payments within one bank trading day following the date of receipt of said resolution.
3. In case the payer had sufficient funds in his (or her) checking account the banks and other credit organisations shall not have the right to defer execution of the resolution passed by the customs authorities with regard to the indisputable collection of dutiable payments.
4. The banks and other credit organisations shall be liable for non-execution or improper execution of the responsibilities vested in them pursuant to the provisions of this Article in accordance with applicable law of the Russian Federation.
5. The provisions of this Article shall also apply to the obligations of banks and other credit organisations to fulfil the resolutions passed by the customs authorities with regard to indisputable collection of dutiable penalty fees and the interest thereon.
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