Chapter 33.
REIMBURSEMENT OF CUSTOMS DUTIES, TAXES AND OTHER PAYMENTS
Article 355. Reimbursement of Excessively Paid or Excessively Collected Customs Duties and Taxes
1. Excessively paid or excessively collected amounts of customs duties and taxes shall be defined as the amounts of customs duties and taxes which have been de facto disbursed or collected in excess of the amounts stipulated by the statutes of law of the Russian Federation and by this Customs Code.
2. Excessively paid or excessively collected amounts of customs duties and taxes shall be the returned by the customs office concerned upon the payer’s request. Such a request should be submitted to the customs office to whose account(s) said amounts were credited or which effected the collection of said amounts within three years following the date of their disbursement or collection by the customs office concerned.
3. In case of discovery of the fact of excessively paid or excessively collected dutiable payments, the customs authorities shall be obliged to notify the payer of the amount of the excessively paid or collected customs duties and taxes within one month’s time from the day of discovery a such a fact.
4. Reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes shall be effected upon a resolution in that regard passed by the customs office to whose accounts said amounts of customs duties and taxes have been credited. The overall period for considering the payer’s request for reimbursement, passing a resolution in that regard and reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes shall not exceed one month from the date of submission of a written request thereto and supply of all required documents. In case the time limit stipulated herein has not been observed, the excessively paid or excessively collected amounts of customs duties and taxes which have not been reimbursed within the designated period of time shall be subject to an interest chargeable thereto for each day of non-fulfilment of the time terms of the funds reimbursement. The interest rate shall be equivalent to the refinance rate established by the Central Bank of the Russian Federation effective within the period of violation of the terms of reimbursement. In case payments or collection of customs duties and taxes was made in foreign currency, the interest stipulated by this Item shall be charged to the amount of the excessively paid or excessively collected amounts of customs duties and taxes re-calculated in accordance with the exchange rate determined by the Central Bank of the Russian Federation into the legal tender of the Russian Federation effective on the day when said excessive payment or excessive collection occurred.
5. Reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes shall be made to the account specified in the payer’s request for reimbursement.
6. Reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes shall be made in the legal tender of the Russian Federation. In case payments or collection of customs duties and taxes was made in foreign currency, reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes shall be made in accordance with the exchange rate determined by the Central Bank of the Russian Federation effective on the day when said excessive payment or excessive collection occurred.
7. In the instance of reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes, the penalty fees and the interest paid or collected on the amounts of reimbursed customs duties and taxes, with the exception of the dutiable payments stipulated by Article 356 of this Customs Code, shall also be refunded.
8. Upon the payer’s request, reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes may be accounted for as fulfilment of the payer’s liabilities with regard to other dutiable payments, penalty fees, interests and fines. Compensation for the excessively paid or excessively collected amounts of customs duties and taxes shall be effected in accordance with this Article with regard to the reimbursement procedure with consideration of the provisions stipulated by Item 9 herein.
9. Excessively paid or excessively collected amounts of customs duties and taxes shall not be refunded in the following instances:
- if the payer’s arrears in dutiable payments are equivalent to the refundable amount. In this situation, said arrears may be compensated by the excessively paid or excessively collected amounts of customs duties and taxes;
- if the amount of refundable dutiable payments is less than 150 roubles, except the instances when such dutiable payments were excessively disbursed by or collected from natural persons;
- if the request for return was submitted after the expiration of the proscribed time limit.
- if the payer submit the claim for reimbursement of the excessively paid or excessively collected amounts of customs duties and taxes after the expiry of the prescribed time limits.
- If the payer has arrears in dutiable payments, penalty fees and interest thereon, the customs office concerned has the right to redeem said amounts at the expense of the amounts of the excessively paid or excessively collected dutiable payments. In such situation, the customs office concerned shall be obliged to inform the payer of said compensation within three days.
10. In the instance of reimbursement of excessively made dutiable payments, the interest thereon shall not be refunded, except in the case stipulated by Item 4 herein; such amounts shall not be subject to indexing.
Article 356. Other Cases for Reimbursement of Dutiable Payments
1. Customs duties and taxes shall also be refunded in the following instances:
[1] a customs declaration submitted to customs authorities is regarded as void in accordance with this Customs Code;
[2] withdrawal of the customs declaration;
[3] provision of tariff privileges in the form of refund of the disbursed amount of dutiable payments;
[4] reinstatement of the status of the most favoured nation or of tariff preferences;
[5] if this Customs Code stipulates reimbursement of the disbursed amounts of customs duties and taxes at the instance of exportation of foreign goods from the customs territory of the Russian Federation, or their destruction, or rejection in favour of the state, or in the instance of goods re-importation;
[6] a change of the previously declared customs procedure, which has been authorised by the customs authorities, provided the amounts of customs duties and taxes payable at the instance of placement of said goods under the newly elected customs procedures is smaller than that disbursed upon placement of said goods under the initially opted customs procedure, except the case stipulated by Item 6 of Article 212 of this Customs Code;
[7] application of temporary, special, antidumping or compensatory duties stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activity.
2. Reimbursement of customs duties and taxes in the cases stipulated by Item 1 herein shall be effected upon the payer’s submission of a request in that regard within one year from the day following the date of occurrence of the circumstances predicating reimbursement of the customs duties and taxes disbursed as per Article 355 of this Customs Code, which provision is applicable to the refund of excessively paid or collected dutiable payments. In this instance, the provisions stipulated by Item 7 of Article 355 of this Customs Code shall not apply.
Article 357. Refund of Cash Deposit
1. Cash deposits shall be refunded after the payer’s obligations secured by the cash deposit have been fulfilled provided the payer submits his (or her) request for the refund to the customs office concerned within three years from the day following after the date of fulfilment of the payer’s obligations. After the expiry of said time term, the unclaimed amounts of cash deposits shall be transferred to the Federal Budget and shall no longer be subject to reimbursement.
2. A cash deposit shall be refunded by the same customs office to whose account said amount was credited or to whose cashier’s desk it was disbursed, or by the customs office where the customs procedure declared by the payer is completed provided its fulfilment has been secured by the cash deposit.
3. The cash deposit shall be refunded upon the submission of the pertinent customs receipt (Item 5 of Article 345) in the same currency as the cash payment. In case said cash deposit was made in the foreign currency which is no longer available, the customs office has the right to refund the payer in a different currency whose exchange rate is quoted by the Central Bank of the Russian Federation or, upon the payer’s request, in the legal tender of the Russian Federation. Recalculation of foreign currencies shall be based on the exchange rate established the Central Bank of the Russian Federation on the day of refund the cash deposit.
4. If the amount of cash deposit was disbursed in cash to the cashier’s desk of the customs office, said amount, on the payer’s request, may be refunded by was of a cash transfer to the bank account designated by the payer.
5. A cash deposit shall not be refunded if the payer has arrears with regard to the dutiable payments, penalty fees or the interest in the amount equivalent to that of the arrears. The customs office has the right to collect said cash deposit in compensation for the payer’s arrears as per Article 353 of this Customs Code.
6. At the instance of refund of the cash deposit, the interest charged thereon shall not be reimbursed, the amounts shall not be indexed, and the bank commission on banking operations shall be repaid from the transferred amounts.
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