Bank guarantee for customs. Bank customs guarantee: when applied, by whom is it issued?

When transporting goods abroad, a duty is charged, which is called a customs duty. It includes VAT, excise taxes, import and export duties, fees for registration, storage, tracking of goods, and other related payments.

Customs BG

The legislation provides for liability for non-payment or late payment of customs duties. Security is provided to guarantee compliance with the terms of the contract. According to the rules, security is required if the amount of fees exceeds 20 thousand rubles.

In case of repeated transactions carried out by the borrower over a certain period of time, it is possible to provide general security. It covers possible risks for one or more transactions and is used by any customs authority.

Security can be collateral, cash, sureties and guarantees. The most common methods are cash and customs guarantee.

The guarantee represents the Guarantor’s obligation to pay the customs authority the amount Money if the Principal fails to comply with the terms of the agreement. Its function is the timely payment of payments to the Beneficiary.

All actions related to the provision and termination of obligations are governed by Civil codes RF and the Federal Law “On customs regulation in Russian Federation».

The guarantee can be issued for on paper or executed electronically, certified by the digital signature of an authorized person.

Types of customs guarantees:

To provide a deferment or installment payment plan.
For owners of customs warehouses.
Ensuring conditional release of goods.
Import of excise goods.
Internal transit.
Ensuring the activities of a broker or carrier.
Storage and tracking of goods.

Banks can act as guarantors Insurance companies, other credit organizations. In practice, banks often do this.

Only a credit institution that is in a special register has the right to provide a bank customs guarantee (BCG). The list of banks is presented in the register on the website of the Federal Customs Service (FCS). The FCS calculates the maximum amount for one borrower and the total amount that a particular bank can provide as security for contractual obligations.

Description of TBG

The maximum validity period of the TBG is 36 months. The document must be irrevocable and contain the following information:

List of borrower obligations.
The right to undisputed debiting of funds from the Guarantor’s account by an authorized body if the bank independently refuses to fulfill its obligations.
The bank's obligation to pay penalties for late repayment of obligations.
The documents must be accompanied by confirmation of the authority of the persons certifying the guarantee. (The exception is electronic version TBG).

The authorized body is obliged to accept the TBG within 5 days (or refuse). If an electronic version is submitted, the time for review is 1 day.

If the bank that acts as the Guarantor has its license revoked during the validity period of the guarantee, the payer is obliged to provide other security for the contract.

A feature of TBG is independence. It operates independently of the main contract. The lender has the right to make claims directly to the Bank, bypassing the borrower. BG can be transferred for temporary use if this is provided for by its content. Leasing confirms the borrower's solvency and allows for timely execution of the contract. In this case, there will be no beneficiary in the TG; payment will have to be made to the person who presents the original document to the bank.

TBG can be provided against security. They act as a pledge of property, valuable papers, guarantee. Such transactions are concluded on large sums. The more reliable the security, the cheaper the TBG itself.

The main advantages of using TBG:

The guarantee allows you not to withdraw your own funds from circulation and receive a deferred payment for up to a year.
There is no need to register the property as collateral (which requires time and additional costs).
The cost of the guarantee is lower than obtaining a loan with the purpose of subsequently securing payments in cash.
Reducing the time it takes to transport goods.

Obtaining TG

The method of obtaining TG is similar to applying for a loan from a bank:

A credit institution is selected and its presence in the FCS register is checked. Banks offer different conditions so it's worth a look possible options, cost and other tariffs.

You can contact special BG services, which accumulate bank offers and outline their requirements and conditions. Using services allows you to have a choice suitable conditions transactions, sending an application to several credit institutions at once.

Collect Required documents. The list of documents is similar to the requirements for credit transactions. As a rule, if the applicant is not a bank client, he needs to provide his constituent documents and financial reporting. Standard requirements banks are:

good financial position Beneficiary, break-even activity.
Certain length of service in the company.
Sometimes there are restrictions on the amount.

After the bank’s decision, commissions are paid, an agreement is signed and TBG is provided.

The commission depends on the amount and duration of the guarantee, the financial condition of the cargo carrier, and the terms of the contract.

Termination of TBG

According to customs rules, TBG ceases to be valid in the following cases:

Performance of secured obligations. The return of the security amount is carried out within three days after submitting supporting documents.
When the Bank fulfilled its obligations.
Changes in the terms of the contract resulting in a change in the amount of security.
When the Lender refuses to accept the security.
Upon expiration.

Registration of TBG when carrying out trade operations with China

Today, one of the most popular foreign trade areas is the import of goods from China. In relation to exported goods, customs administration in the PRC extends to control over the provision of guarantees for the payment of duties.

China (PRC) and TBG

Some Chinese companies offer to ship goods with payment in installments for the entire contract amount up to six months, subject to BTG payment. The cost of such guarantees can range from 1 to 3%.

A customs guarantee is issued after the vehicle arrives from the People's Republic of China to the territory of the Russian Federation, for further transportation through its territory to the customs post. This is necessary to prevent cases of goods being sold without paying customs duties.

The leadership of the Russian Federation is taking measures to speed up customs procedures. A document has been adopted to simplify the export procedure. BG is enough in a fast way to ensure obligations, it can be issued in advance before the import of goods. There is an advantage of filing a BG electronically, which is the speed of receipt.

TBG will ensure the elimination of downtime cases Vehicle at checkpoints at customs, which are associated with the registration of security when opening the transit procedure. Therefore, its relevance and demand will grow.

Issuing guarantees can be difficult for those new to foreign economic activity. Companies acting as representatives (brokers) can help with this. They undertake full support of foreign economic transactions, including registration of BTG.

Despite the economic crisis, which has not spared Russia, the economic direction financial activities customs authorities is associated with customs payments as fiscal revenues budget system. The fiscal component of the economic goal replenishes the revenue side of the federal budget, since one of its significant sources is customs payments in the field of foreign trade.

The main direction of fiscal activity of the customs authorities of the Russian Federation is the accumulation of financial resources in the federal budget. Unlike taxes, customs duties are paid directly to the customs authority, and for goods sent by international mail - state enterprise communication, which then transfers the specified payments to the accounts of the customs authorities. The payer of customs duties is either the declarant directly or another person.

In the Russian Federation, the fiscal significance of customs tariff regulation remains quite high, which is why it is so important to exclude all possible cases shortfall in customs revenues received by the treasury. This situation may occur due to late payment of customs duties. To resolve these issues, customs legislation provides for the need to provide guarantees (methods of ensuring) the payment of customs duties, and the legislator, understanding the significance of this issue, devoted a separate chapter to its legal consolidation in the new Labor Code of the Russian Federation (Articles 337 - 347, Chapter 31). Detailed regulation of this issue reflects the special role played by measures to ensure the payment of customs duties in ensuring legality in the customs sphere, as well as in the implementation of the fiscal function of customs regulation.

It should be noted that the procedure for ensuring the payment of customs duties enshrined in the Labor Code of the Russian Federation generally corresponds to the procedure for fulfilling obligations to pay taxes and fees, which is provided for in Chapter. 11 of the Tax Code of the Russian Federation, with the reservation contained in paragraph 2 of Art. 72 of the Tax Code of the Russian Federation: “In terms of taxes and fees payable in connection with the movement of goods across the customs border of the Russian Federation, other measures may be applied to ensure the corresponding obligations in the manner and under the conditions established by the customs legislation of the Russian Federation.”

The main methods of ensuring the legislator in the Labor Code of the Russian Federation include:

Pledge of goods and other property;

Bank guarantee;

Depositing funds to the cash desk or to the account of the customs authority in the federal treasury (cash deposit);

Guarantee.

In addition, the legislator has provided for the possibility of using additional method ensuring the payment of customs duties - an insurance contract.

The legislator listed and enshrined in paragraph 1 of Art. the situations when the payment of customs duties must be ensured. 337 Labor Code of the Russian Federation. Such cases include: granting a deferment or installment plan for the payment of customs duties; conditional release of goods; transportation and (or) storage of foreign goods; carrying out activities in the field of customs affairs (activities as customs carriers, owners of temporary storage warehouses, owners of customs warehouses, customs brokers). Thus, ensuring the payment of customs duties is an important guarantee of fulfillment of the obligations established by the Labor Code of the Russian Federation.

According to a number of scientists, methods of ensuring the payment of customs duties in the form of a pledge of goods and other property, a bank guarantee and surety are actually taken from civil law, in connection with which the Labor Code of the Russian Federation itself contains references to the norms of civil law.

The Labor Code of the Russian Federation does not provide for the unconditional application of civil law provisions in cases of application of all and any of the specified methods of ensuring the fulfillment of the obligation to pay customs duties. Note that the application of civil law provisions is provided for by the Labor Code of the Russian Federation only in certain cases. Relations regarding the payment of customs duties are of a public law nature, since one of the parties to these relations is the state, represented by state bodies specially authorized by it for this purpose. Unlike relations regulated by civil legislation, in the field of customs there is no actual equality of the parties to legal relations and the autonomy of their will; on the contrary, there is dominance government agency(customs) and the exercise by him of powers determined by law in relation to entities operating in the sphere of such powers.

In civil law, the emergence of relations to ensure the fulfillment by a person of his obligation to the creditor is due to the existence of a corresponding basic civil obligation. For all methods of ensuring the fulfillment of obligations provided for by Chapter 23 of the Civil Code of the Russian Federation, a creditor appears in the main obligation, whose interest in proper performance is ensured. Thus, there are two civil obligations: the obligation of the debtor to the creditor under the main obligation and the obligation of the debtor or another person to the same creditor under an additional (security) obligation, with the second strictly tied to the first. The invalidity of the main obligation (i.e. its actual absence) entails the invalidity of the accessory obligation ensuring its fulfillment (clause 3 of Article 329 of the Civil Code of the Russian Federation).

In the field of customs affairs, the following scheme for ensuring the fulfillment of the obligation to pay customs duties is being constructed.

There is a public legal obligation of a specific person to pay customs duties, which arose on the grounds provided for by law. This public legal obligation is proposed to be ensured in those ways that are provided for civil circulation, and mainly on the basis legal norms, provided for civil circulation, i.e. for legal relations based on equality and autonomy of the will of the participants.

With the expansion of foreign trade cooperation and the development of customs infrastructure, contractual principles characteristic of civil law are increasingly being used in customs affairs legal regulation. Moreover, complex nature customs legislation involves the use of certain civil law norms to regulate relations arising in the customs sphere. In this regard, having considered the general parameters of the regime for ensuring the payment of customs duties, we will characterize the methods of ensuring the payment of payments - pledge of goods and other property, bank guarantee, deposit of funds into the cash register or into the account of the customs authority in the federal treasury (cash deposit), surety and insurance.

Let us recall that the payer of customs duties has the right to independently choose the method of ensuring their payment (Clause 2 of Article 340 of the Labor Code of the Russian Federation), with the exception of the use of an insurance contract, the use of which is subject to a special procedure. Consequently, from a legal point of view, the customs authority does not have the right to present the payer of customs duties with a requirement to use any specific method of ensuring their payment.

In modern customs practice, a bank guarantee has become widespread, used when providing a deferment or installment plan for the payment of customs duties in relation to excisable goods, when placing goods under certain customs regimes (temporary import/export, transit, etc.). According to the requirements of Art. 342 of the Labor Code of the Russian Federation, ensuring the payment of customs duties in the form of a bank guarantee is regulated by the civil legislation of the Russian Federation, and relations in connection with the issuance of a bank guarantee, submission of claims under a bank guarantee, fulfillment by the guarantor of obligations and termination of the bank guarantee are also regulated by the provisions of banking legislation.

It should be noted that the Tax Code of the Russian Federation, listing ways to ensure the fulfillment of the obligation to pay taxes and fees, does not mention a bank guarantee. At the same time, in paragraph 2 of Art. 72 of the Tax Code of the Russian Federation provides that in terms of taxes and fees payable in connection with the movement of goods across the customs border, other measures may be applied to ensure the corresponding obligations in the manner and under the conditions established by customs legislation.

Thus, a bank guarantee is a way of ensuring the fulfillment of obligations, specific to customs regulation. main feature bank guarantee, which makes its use in customs particularly attractive, is that it remains in force regardless of a possible subsequent reduction in the principal’s obligation, as well as the fact that the main obligation may soon be terminated or declared invalid. A bank guarantee is an independent obligation and has no accessory nature.

The widespread use of bank guarantees in customs is explained by their high reliability and speed of implementation. Based on established practice, the beneficiary's request must be satisfied within a period not exceeding 3 - 5 working days. The definition of a bank guarantee is contained in Art. 368 of the Civil Code of the Russian Federation, which provides that “by virtue of a bank guarantee, a bank, other credit institution or insurance organization (guarantor) gives, at the request of another person (principal), a written obligation to pay the principal’s creditor (beneficiary) in accordance with the terms of the obligation given by the guarantor sum of money upon submission by the beneficiary of a written request for its payment." In relation to a bank guarantee, the principal is the payer of customs taxes, the beneficiary is the customs authority, and the circle of guarantors is limited to banks, credit or insurance organizations.

Legal relations related to the issuance of a bank guarantee, submission of claims under a bank guarantee, fulfillment of obligations by the guarantor and termination of the bank guarantee are subject to the provisions of the legislation on banks and banking activities ( the federal law“On banks and banking activities”, etc.) and civil legislation.

In order to ensure the payment of customs duties, guarantees of a bank or other credit institution that has received a license from the Bank of Russia to conduct operations in foreign currency. In this case, these banks, credit or insurance organizations must be included in a special register maintained by the Federal Customs Service of Russia. Thus, the inclusion of a bank in this register is a necessary condition in order for guarantees issued by such a bank to be accepted by customs authorities as security for the payment of customs duties. To be included in the register, a person must submit an application and documents to the relevant authority in accordance with the approved list.

Customs payments differ from taxes in that they are payable directly to the customs authority, and for goods sent by interstate mail, to the state communications enterprise. The payer in this case is usually the declarant. A bank customs guarantee (BCG) is a duly executed written obligation of a financial institution to pay the agreed amount for customs duties, issued at the request of the payer. It is convenient for everyone:

business entity, since it is a profitable and effective alternative to immediate payment of customs duties;
to the fiscal authority due to its utmost reliability and guarantee of the receipt of money.

BTG may be of interest to a business entity that wants to:

lead economic activity as a broker, customs carrier, owner of a temporary storage warehouse;
use the service of conditional exemption from customs duties;
import or export tobacco or alcohol products;
defer payment of customs duties or make it in parts;
establish regarding foreign goods customs regime temporary import.

The supporting role of a bank customs guarantee

Specific methods of guaranteeing payments are provided Customs Code RF and were borrowed from civil law. This:

transferring funds to the TO's current account in the federal treasury or depositing them in cash;
surety;
bank guarantee for customs;
pledge of property;
insurance contract.

This act provided freedom of choice:

the TP payer can choose a payment method that is convenient for him;
The TO does not have the right to require the use of a specific method for this purpose.

Art. 337 of the Labor Code of the Russian Federation establishes cases that necessarily require the provision of technical support:

use by the declarant or other payer of a deferment or installment plan for payment of TP;
conditional release of goods;
movement or storage of foreign goods;
entrepreneurial activity in the field of customs affairs as brokers, customs carriers, owners of short-term storage warehouses.

BTG can be used in all established cases specified norm. In many cases, it is preferable to all other types of security. The popularity of the guarantee was also facilitated by its low cost and convenience.

Varieties

A bank guarantee of customs payments as a financial product has a number of types. There are different types of guarantee:

with conditional admission - import of goods with predetermined additional requirements regarding use, for example - for the purpose of contributing to the statutory capital;
when importing excisable goods;
for transit transportation under the control of TO (a measure required by the rules of the Customs Union);
to ensure the work of a customs broker or carrier;
guaranteeing the fulfillment by the declarant of obligations regarding internal transit;
under the obligations of the owner of the temporary storage warehouse;
guaranteeing the fulfillment of duties by representatives acting as intermediaries between the owner of the cargo and the TO;
for payment of TP in case of deferment or installment payment.

Benefits from use

Obtaining a bank customs guarantee allows the principal to:

quickly carry out customs clearance and receive the goods before paying the TP;
properly comply with legal requirements regarding excise stamps;
calculate the TP at the rate of the Central Bank of the Russian Federation on the day of cargo registration without taking into account exchange rate jumps that inevitably arise during advance payments;
do not freeze own funds in TP accounts for a long period of time, as a rule, exceeding the TP volume (as with cash collateral);
keep funds in circulation, since BTG opens up the possibility of deferring payment of TP for up to a year (you can first sell the imported goods, and then pay taxes and import duties);
incur lower costs for paying for the services of a financial institution compared to regular bank lending (as happens when borrowed funds are placed in maintenance accounts);
have the opportunity to freely dispose of the transported goods (as opposed to property collateral).

Thus, BTG is tax-free and does not require withdrawal working capital an alternative to paying for TP. The TO is obliged to review the received warranty and make a reasoned decision within three working days. These and other conveniences explain the demand of business entities for BTG.

Examples of using

Such a guarantee is beneficial for the temporary import of goods. If the TO detects a violation of the exhibition registration rules by the exhibitor, it is the guarantor, and not the principal, who is subject to fines.
If the goods are not removed from the state within the required time frame and payment has not been made, the TO will accept payment against the guarantee.
BTG is convenient when obtaining a permit for the transit of foreign goods. In case of delay, loss or other reasons for failure to present the goods to the destination point, the carrier or forwarder, in accordance with the Labor Code of the Russian Federation, must pay import duties and taxes (Articles 90, 92 of the Labor Code). They can be carried out at the expense of BTG.
The OSH representative will ensure the fulfillment of professional obligations by the broker or agent.

Having acquired the status of a principal under BTG, an individual can:

failure to comply with the established deadlines for removal from the customs warehouse;
loss, issuance of goods without permission from the technical department;
damage to excise stamps.

Receiving BTG

Currently, the guarantee can only be issued at a bank. And this despite the fact that Article 368 of the Civil Code of the Russian Federation lists insurance companies as potential guarantors. Federal Law of the Russian Federation No. 395-1 dated December 2, 1990 classified bank guarantees of all types (and, accordingly, customs ones) as operations of financial institutions that, in the prescribed manner, received a license from the Central Bank of the Russian Federation. The insurance contract is also an instrument for ensuring the obligations of declarants and other persons to the TO, but it has nothing to do with BTG.

Preliminary consideration by a credit institution of the possibility of issuing a BTG before technical inspection requires the provision of:

applications of a business entity to receive BTG;
a package of documents similar to those submitted for lending.

For positive decision To issue an uncovered bank guarantee, as a rule, special requirements are imposed on a business entity:

availability of sources for repayment of the guarantee amount, interest and expenses associated with obtaining BTG before maintenance;
security - a guarantee or pledge of property.

The mortgagor can only be the owner of the property, but not necessarily the client who applied for BTG. The object of the pledge may be:

real estate;
production equipment,
transport;
goods in circulation;
property claims.

Validity period and bank commission

The amount of remuneration of a credit institution for issuing BTG is determined by its financial policy. In any case, issuing a guarantee will cost much less than obtaining credit funds for subsequent freezing in the TO account as a form of security for customs payment. The fee for issuing such a guarantee is not constant value even within the same bank. It varies depending on.

A customs guarantee in Moscow implies a type of bank guarantee to customs authorities and is one of the most cost-effective and effective ways making customs payments. This guarantee represents an obligation of a bank or credit institution in Moscow to the customs authorities. It is issued at the request of the client (principal). So this type guarantee helps eliminate possible risks in the relationship between the beneficiary (body) and the principal (client), where the bank plays an insuring role in these legal relations.

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Who needs a customs guarantee?

Customs guarantee in Moscow will be of interest legal entities who want to engage in customs transportation, keep a temporary bonded warehouse, also for companies wishing to be conditionally exempt from payment customs duties, taxes, fees, etc.

In addition, it is imperative to obtain a customs guarantee for persons engaged in the import and export of tobacco/alcohol products and working under foreign trade contracts with foreign legal entities.

A customs guarantee is necessary for legal entities wishing to work as brokers or customs carriers, companies wishing to change the deadlines for payment of customs duties (i.e., make payments in parts or postpone payment to a later date).

Today, many companies prefer bank guarantees, since this instrument is the most convenient and is easily accepted by federal customs authorities.

Why is a bank guarantee needed?

A customs guarantee as a security tool allows you to:

Pass almost everything customs procedures in an expedited manner and receive your goods before paying taxes, duties and before the final readiness of all documents for it;
Leave your money in circulation, without any freezes, for a period of up to one year - here many will agree that this is a huge advantage over other methods of making customs payments;
See in your practice the absence of frost large sums significantly exceeding the cost of all payments that must be made in favor of the customs authorities;
Act as an owner of temporary warehouses;
Have lower costs when making transactions with a customs guarantee, etc.

Advantages of a customs guarantee?

In the customs area there are several various types payment of customs duties:

Pledge of property;
Payment of funds;
Bank guarantee.

The last type is the most convenient and advantageous, since it does not require collateral, does not require freezing of funds, and its validity period can reach 36 months, but no more.

In addition, guarantees provided to the customs authority are considered within 3 days from the date of their receipt.

A customs guarantee becomes especially beneficial in cases of temporary import of goods and violations of rules related to registration are detected during this period. In such cases, the guarantor bank assumes a certain responsibility to the customs authorities and is subject to fines.

Also, a customs bank guarantee is indispensable when the principal obtains permission for the transit of foreign goods and the unexpected loss of such goods.

A bank guarantee is an indispensable tool, which shows its positive traits at various points in the work of customs, it allows you to use the collateral for other purposes, and also not to freeze the funds held by the company without movement or in circulation.

What types of bank guarantees exist?

Today, there are several different types of customs guarantees, which in certain cases are accepted by the federal customs service. These types include:

A guarantee for the release of goods with certain (specific) requirements is a conditional release. That is, these are goods that are imported for the purpose of using them as a contribution to the authorized capital of the company.
Customs guarantee covering the import of excise goods.
A guarantee document required for the passage and delivery of goods under the control of customs authorities (a certain set of measures carried out by recipients of the guarantee in order to comply with the legislation of the Customs Union).
A customs bank guarantee ensuring payment of payments in cases of receiving a deferment of their payment.
Customs guarantee of internal transit.
A guarantee that allows a broker or carrier of goods to operate;
A bank guarantee that ensures the obligations of the owner of special measures for storing goods (warehouses, etc.).

These are the guarantees that are issued today by the banks of our state. They all have their own specific meaning and therefore it is important to choose the right type of customs guarantee that you need to carry out certain actions.

How to obtain a customs guarantee and what documents are required for this?

For those in Moscow, you must contact a financial organization that has a special license from the Central Bank of the Russian Federation and is included in the list of the Russian Ministry of Finance. Only such organizations today are capable of issuing high-quality customs guarantees.

1. Select a bank

First of all, you need to choose a bank that current legislation has the right to issue such guarantees. The list of financial organizations compiled by the Ministry of Finance is on the official website. Make your choice, first of all, based on an analysis of the conditions that banks offer when providing such services.

2. Prepare documents and submit an application

When preparing an application, it is necessary to attach to it a whole list of documents, on the basis of which the bank will draw certain conclusions and ultimately announce its decision to issue a guarantee or refuse such a service.

As a rule, the list of such documents includes:

Constituent and other registration documents legal or individual entrepreneur;
Various certificates, orders and protocols;
Financial statements for the last year.

3. Get a bank guarantee

As a result of approval of the application, the bank will sign an officially drawn up bank guarantee agreement. Ultimately obtain a customs bank guarantee.

Customs guarantee period and commission

As a rule, this type of guarantee in Moscow is concluded for a period of up to 12 months, but maximum term can reach 36 months. The maximum amount of guarantees in many banks is different, however, in some it can reach 140 million rubles. At the same time, the processing time for applications for a customs guarantee is only 5 days. The commission in many banks and credit institutions varies, however, on average it is 3.5 percent of the total loan amount.