Amount of security for payment of customs duties and taxes. Securing payment of customs duties - methods and calculation of security deposit

At the Chamber of Commerce and Industry Russian Federation A meeting of the Council of the Russian Chamber of Commerce and Industry on customs policy took place. A well-known expert in the field of customs affairs, head of the Foreign Economic Activity Support Center Galina Balandina spoke at it. ME publishes her speech on the problems of ensuring the payment of customs duties. (The speech is published in an abridged version.)

Galina Balandina, Head of the Foreign Economic Activity Support Center

There are two reasons for a comprehensive consideration of the problem of ensuring payment of customs duties. The first one is " road map» “Improving customs administration” (in this document, in particular, there is such an event as the introduction of general security in 2014. The Federal Customs Service of Russia and the Ministry of Economic Development of Russia are responsible for the implementation of this event. Certain stages of discussion of this topic have already passed). The second reason is this situation around transit, which prompts a comparison of all available opportunities related to the provision of financial guarantees during transit.

What is payment security? This is not an invention of Russia or the Customs Union. Securing customs payments is used in almost all countries of the world. Ensuring the payment of customs duties is a financial guarantee instrument that allows for real simplification and acceleration of customs procedures. For example, if there were no security, then customs duties would have to be paid directly at the border. Otherwise there are high risks that payments will not be paid at all. We went through these procedures in the early nineties, when customs duties were just being introduced. Was short period when the goods were released before customs duties were paid. This practice has led to many cases where no one has repaid customs debts.

Table 1

The advantage of financial guarantees for the state is the prevention of the risks of deliberate violation of customs legislation (Table 1). In fact, there is no economic sense in the violation - the customs debt will have to be repaid. For participants in foreign trade activities this is a simplification of customs formalities. The system of financial guarantees makes it possible to obtain at your own disposal foreign goods in respect of which there is arrears in paying customs duties.

Table 2

The Customs Code of the Customs Union stipulates that the provision of customs payments is made by the payer of customs duties (Table 2). An exception is made only for transit. In Russia, since 2009, it has been established that only the person entrusted with such a duty (i.e., the declarant) has the right to pay customs duties. But, in my opinion, such a norm is to a large extent a limiting factor in the development of the institution of financial guarantees. The key point here is that the security is provided for amounts customs duties and taxes that are payable. I will give you this example: the import of excisable goods with markings. In these cases, the importer is forced to spend twice on security. First, when he buys excise stamps (here he acts as an importer), and the second time during customs transit. In the recent TIR procedure, the importer had to provide additional security, and the expert community then agreed that something was not working right. When the same obligation - payment of customs duties in relation to the same goods - requires different guarantees. The Labor Code of the Customs Union lays down the principle that general security operates exclusively on the territory of one state. That is, general security accepted in one state cannot be accepted in another, which, in my opinion, is also a limiting factor in the development of the institution of ensuring customs payments. For example, in the current practice during transit, we cannot adequately offer a replacement for the TIR Carnet, since any general guarantee will only be valid within the territory of one state.

Table 3

Obviously, the most common way to ensure payment of customs duties is a cash deposit (Table 3). I will give some figures that, in my opinion, are an indicator of the underdevelopment of the system of financial guarantees. In accordance with the federal law “On the execution of the federal budget for 2011,” the cash deposit in federal budget revenues is estimated at 8.5 billion rubles. Advance payments, which, as is known, serve as support for cash collateral, amount to 70 billion rubles in the federal budget. This despite the fact that the amount of import duty paid to Russian customs authorities is 716 billion rubles. That is, every tenth ruble of import duty lies in advance payments. This is money taken out of the economy. This is a direct correlation of the underdevelopment of institutions, not only in terms of simplification and acceleration, but also in connection with the cost of customs operations.

Bank guarantee is the most reliable way ensuring payment of customs duties. Banks are allowed to provide this type of service with permission, the system is regulated. The only complaint here is that the use of guarantees is not widespread.

The next method of security is a pledge of property. In Russia, property pledge is practically not used; in Belarus it is most widely used. Property collateral is not necessarily real estate, it can also be securities. True, in Russia securities cannot be accepted as collateral to ensure payment of customs duties. Although in fact, during the crisis in 2008-2009, this could have been very relevant for large companies that were experiencing difficulties with property and working capital.

Insurance. The Customs Code of the Customs Union provides that the national legislations of the member states of the Customs Union may establish other methods of ensuring the payment of customs duties. Only Kazakhstan took advantage of this right. The Code “On Customs Affairs in the Republic of Kazakhstan” provides for such a method of ensuring the payment of customs duties as an insurance contract. We tried to use this argument in a discussion with the Federal Customs Service of Russia in order to try to introduce this method of provision into Russian practice. But it turned out that the insurance contract as such is not used in the Republic of Kazakhstan. I will quote two paragraphs from Article 149 of the Code “On Customs Affairs in the Republic of Kazakhstan”: “In case of failure to fulfill the obligation to pay customs duties and taxes, the customs authority sends to the insurance organization a demand for payment of the due amounts of customs duties and taxes within five working days after the deadline for fulfillment obligations stipulated by the said insurance contract.”

“The requirement of the customs authority to pay the due amounts of customs duties, taxes and penalties is subject to unconditional and mandatory execution by the insurance organization within two working days from the date of receipt of such a requirement.” In fact, either the insurance contract refers to a bank guarantee that is issued by an insurance organization, or there is something else here. But it is clear that, according to Russian insurance legislation, such a relationship between the insurer and the beneficiary is impossible.

Table 4

Guarantee is a very important and relevant topic (Table 4). In the Republic of Belarus, a bank or other credit organization can act as a guarantor. In Russian legislation, any person can be a guarantor if he provides a bank guarantee or meets certain criteria. These criteria are defined by Decree of the Government of the Russian Federation No. 717. On September 26, 2013, this resolution came into force. But it is unlikely to lead to the emergence of new players in the market as guarantors. I'll give just one example. The resolution requires that the residual value of the guarantor's fixed assets must be in the amount of one billion rubles, and the maximum amount of all issued guarantees is 50 million rubles. One guarantee is no more than 15 million rubles. Maybe this could be interesting for some companies, but we talked about the fact that there are holdings within which property is redistributed. Related persons within the holding could act as guarantors. However, the resolution states that it is impossible to use the institution of guarantee between dependent business entities. So, a guarantor is a certain third party who, in accordance with civil law, enters into an agreement with the customs authority, which states that in the event of failure to fulfill obligations by the person for whom it guarantees, the guarantor is ready to pay off his debt.

Using the example of the European convention regulating the European common transit procedure, I would like to give an example of how things stand there. There is a principal there. This is the person who takes financial responsibility for the delivery of goods in transit. He is the person who performs customs formalities, that is, he is not a separate figure in various customs operations. The principal assumes all obligations and responsibility. He is the declarant of the procedure, he is the financial guarantor of this procedure.

The principal has a lot in common with the guarantor. I found an example confirming this conclusion in the recommendations to Chapter 5 of the General Annex to the Kyoto Convention on Facilitating the Harmonization of Customs Procedures, according to which we will have to next year bring your national legislation into line with the requirements international convention. Let me make a reservation right away that the recommendations of the Kyoto Convention are not legally binding.

Table 5

We are talking about providing a guarantee for the so-called fixed amount (Table 5). In such cases, the person applying for the guarantee comes to the customs office and says that he wants to ensure the payment of customs duties, and asks to be allowed to issue a guarantee under certain conditions. To confirm his solvency, a person provides a bank guarantee, or, as in Kazakhstan, an insurance contract, or a pledge of property. In this case, the person receives the right to act as a guarantor different persons. The person acts as a so-called general guarantor and, being admitted by customs to provide services, has the right to issue guarantees for other declarants, for other obligated persons.

Table 6

What does this remind you of? General guarantors, recently introduced into customs practice (Table 6). This is a useful institution, it correlates with European system general transit. The FCS is now offering these tools for our internal transit. Although strictly legally this does not comply with the provisions of the Labor Code of the Customs Union. According to the Customs Code of the Customs Union, payment security can only be provided by the payer. The reason is that customs does not have the right to accept such security from a person who is not the payer of customs duties.

The second part that I would like to say is that, in my opinion, a customs representative fits perfectly into this structure. The customs representative already contributes a certain amount of security for customs payments, as an entrance ticket to the business. In 2004, when this requirement was introduced into Russian customs legislation, it was assumed that the security amount would be used to develop another service of a customs broker - to be a financial guarantor, whose interests he (the broker) represents in customs relations. It would be more convenient for the customs service to work with a “one window”, rather than saying that the declaration was submitted by a broker, and the bank acted as a guarantor for it, etc.

Table 7

General support (Table 7). The principle itself is laid down in the Customs Code: “If the same person carries out several customs operations within a certain period of time (that is, there must be one person) The second vice embedded in the Customs Code is that on the territory of one state general security is provided to the customs authority of the same state. That is, general security provided in Russia cannot be used in Belarus or Kazakhstan.

Table 8

The Kyoto Convention (Table 8) has Rule 5.5, which states that “in cases where guarantees are required to ensure the fulfillment of obligations arising from customs procedures, the customs service shall accept a general guarantee, including from declarants who regularly declare goods at various customs authorities in a given customs territory.” This is directly related to the Customs Union because we have a single customs territory. That is, we are not talking about the territory of a given state, but about a given customs territory.

Why is a general guarantee needed and how is it related to simplification and acceleration of customs procedures?

In Diagram 1, the top row, consisting of cubes, illustrates the existing procedure for providing financial guarantees. The bottom row, which turns into one rectangle, is an illustration of what could happen if the institution of general provision were developed accordingly. What's happening today?

Scheme 1

The declarant presents the goods, declaration, documents and information. He cannot foresee whether this information will raise doubts among the customs authorities or not. Hence the need to use an advance payment system. Because it's the most quick way converting them into cash collateral. After all, a foreign trade participant will not run to the bank if the customs office informs him about a possible additional payment of a certain amount of customs duties. Until you issue a bank guarantee, your obligations in relation to imported goods will expire. This could lead to production stoppages or failure of internal contracts.

So, you have submitted documents and information. Suppose the customs authority doubts them. The customs authority has determined the amount of customs duties, in the event that it suddenly turns out that the customs value is underestimated, the classification code of the product is not the same, and this product corresponds to a higher customs duty rate. Next, the declarant provides security, usually in the form of a cash deposit, and only then the goods are released. What happens during general provision and where could there be a prospect of significant acceleration?

The importer provides documents and information. He has a general guarantee in the form of a bank guarantee or surety. Customs releases the goods, and after release they figure out whether the value was underestimated, whether the product code was indicated correctly, etc. But the goods are already at your disposal. You don't need to withdraw working capital for advances, cash deposits. This mechanism is also safe for customs because it has reliable financial guarantees. If something is found to be wrong after release, there is always a person and a secured obligation. We dream about this scheme, we strive for it, discussing it with the Federal Customs Service and convincing the service that they are being offered a real, explosive mechanism for simplifying the technology of customs procedures. Because even with electronic declaration, the importer is not insured against the fact that customs will question any information. Under the “money in advance” rule, this institution will not develop.

Table 9

It is known that the size of the financial guarantee equal to the sum customs duties and taxes that must be paid upon release of goods for free circulation (Table 9). (Export issues are not considered in this case.) If a foreign trade participant makes a one-time security, then, as a rule, we are talking about the amount of customs duties. How is the general guarantee applied in other countries? The Kyoto Convention guidelines state: “The amount of the general guarantee should be fixed at the equivalent full amount of duties and taxes only if the guarantee covers customs transactions involving goods which involve a high risk of fraud.” Essentially, we are talking about risk analysis, similar to insurance. If the importer has a general guarantee that ensures the fulfillment of obligations under several customs operations, from the point of view of a sound assessment of the situation, it is difficult to assume that all obligations will not be fulfilled at the same time. The amount of the guarantee must correspond to the risk that may actually occur.

Table 10

In table 10 you can familiarize yourself with the recommendations of the Kyoto Convention, which say that for a certain amount of guarantee it is necessary to determine the value of the product corresponding to a certain period of time. If a financial guarantee is issued to a foreign trade participant for a year, this should not be understood to mean that when calculating its size, all customs operations for the year must be taken into account. Only those transactions that occur simultaneously or within a certain period are taken into account.

Table eleven

In Russian legislation there is general principle, which consists in the fact that the amount of general security is determined based on the amounts subject to payment of customs duties (Table 11). For certain types of goods, the government has the right to determine cases and conditions when this amount can be reduced. The FCS does not object to the exercise of this government authority; however, it is waiting for proposals from businesses regarding individual cases, goods and procedures.

Table 12

In table 12 shows the simplest analogues. It can be seen that we are talking about a significant reduction in the amount of the guarantee - by 50% of the total amount and even by 70% of the total amount. That is, the principal remains obliged to provide a guarantee for only 30% of the amount of the possible customs debt. This is a serious simplification and reduction in the cost of guarantees. But a number of conditions must be taken into account. The principal must provide evidence of his financial solvency in accordance with the reliability standard. He must prove that he has significant experience and works closely with the competent authorities. In addition to the general transit procedure, there is an explanation of these criteria. For example, evidence of sufficient experience is correct use general transit procedures, and depending on the degree of simplification, this experience is estimated at one, two or three years. If the principal claims to be exempt from providing a financial guarantee, then he must comply with the rules correctly for at least three years. There is a reservation about the possibility of reducing these deadlines.

Table 13

Articles 85-88 of the Customs Code of the Customs Union provide that fulfillment of the obligation to pay customs duties and taxes is ensured in the following cases:

transportation of goods in accordance with customs procedure customs transit;

changes in the deadlines for payment of customs duties and taxes, if provided for by international treaties and (or) the legislation of the states of the union;

placing goods under the customs procedure of processing outside the customs territory;

when releasing goods in accordance with Article 198 of the Customs Code of the Customs Union (release of goods if it is necessary to examine documents, samples and specimens or obtain an expert’s opinion);

in other cases provided for by the Labor Code of the Customs Union, international treaties and (or) the legislation of the states of the union.

Thus, the representative of the Federal Customs Service of Russia is convinced that, at first glance, by reducing the list of cases when security for payment of customs duties and taxes is required (it does not include such cases provided for by the Labor Code of the Russian Federation as conditional release of goods, storage of foreign goods), the Customs Code has provided for the possibility expanding the list at the level of national legislation. Security for payment is not provided if the amount of customs duties, taxes and interest payable does not exceed the equivalent of 500 euros (which in Russian legislation is defined as 20 thousand rubles). At the same time, the Customs Code of the Customs Union provides for the possibility of establishing at the level of national legislation other cases when security for the payment of customs duties and taxes is not provided. It is carried out by payers, that is, the declarant, or other persons who are responsible for their payment. At the same time, when transporting goods in accordance with the customs procedure of customs transit, the security may also be made by another person on behalf of the payer, if he has the right to own, use and (or) dispose of the goods in respect of which the payment of customs duties and taxes is secured. The return of the collateral will be carried out subject to the fulfillment of the secured obligations or if the secured obligation has not arisen.

The methods for ensuring the payment of customs duties and taxes are the same as in the Labor Code of the Russian Federation. Payment is secured in cash (in terms of the Labor Code of the Russian Federation, this is a cash deposit), a bank guarantee, a surety, and a pledge of property. At the same time, the legislation of the CU states may provide for other methods of provision. There are no such provisions in Russian legislation. This reserve rule is retained for Kazakhstan, where other forms of payment security are also used. The payer has the right to choose any of the security methods. The procedure for applying each of them, as well as the currency in which it is entered, will be determined by national legislation, which is explained by the existing significant differences in the field of banking legislation, civil law and so on.

A new norm, which does not exist in Russian legislation, but the necessity and expediency of which has always been implied, is that the payer’s fulfillment of the obligation to pay customs duties and taxes must be ensured continuously, throughout the entire period of validity of the obligation. Article 87 of the Labor Code of the Customs Union establishes the possibility of making general security. In cases where several customs operations are carried out by the same person on the territory of one of the Customs Union states within a certain period of time, the customs authority of such a state may be provided with security for the payment of customs duties and taxes for the performance of all such operations (general security). At the same time, the procedure for its application is determined by the national legislation of the states.

The determination of the amount of security for payment of customs duties and taxes in the Customs Code of the Customs Union differs from Russian code. In accordance with the Labor Code of the Russian Federation, the amount of security is determined by the customs authority, based on the amounts of customs duties and interest payable upon the release of goods for free circulation or their export in accordance with the customs export regime. It cannot exceed the specified amounts. In accordance with Article 88 of the Customs Code of the Customs Union, the amount of security for the payment of customs duties and taxes is determined based on the amounts of customs duties and taxes payable when goods are placed under customs procedures for release for domestic consumption or export, without taking into account tariff preferences and benefits for the payment of customs duties and taxes.

When placing goods under the customs procedure of customs transit, the amount of security is determined in the same way, but it must be no less than the amount of customs duties and taxes that would be payable in other states of the union, as if the goods were placed on their territory under customs release procedures for domestic consumption or export without taking into account tariff preferences and benefits for the payment of customs duties and taxes. In addition, the Customs Code of the Customs Union allows, at the level of national legislation, to provide for the inclusion of customs duties and interest in security. The Labor Code of the Customs Union, as well as the Labor Code of the Russian Federation, provides for the possibility of establishing fixed amounts of security, if this is provided for by the legislation of the Customs Union states.

The choice of a specific method of ensuring the payment of customs duties is the right of the payer.

A deposit is one of the most reliable measures to ensure the payment of customs duties (Article 86 of the Customs Code of the Customs Union). Collateral relations are of a civil nature and are generally regulated by the norms of the civil legislation of the Russian Federation. The parties to the pledge agreement are the pledgee (customs authority) and the pledgor (as a rule, a subject of foreign trade activities). In case of failure to fulfill the obligations to the customs authorities secured by the pledge, the amounts of debt for payment of customs duties are transferred by the customs authorities to the federal budget at the expense of the value of the pledged property.

A bank guarantee as a method of ensuring the payment of customs duties represents an obligation of a certain person to pay sums of money to the customs authorities in the event that they are not paid by the entity in respect of which such a guarantee is provided. Banks, credit or insurance organizations included in the Register of the Federal Customs Service of Russia can act as guarantors to the customs authorities.

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 regulated by the provisions of the legislation on banks and banking activities and civil legislation of the Russian Federation.

Cash deposit is the deposit of funds (in Russian currency) to the cash desk or to the account of the customs authority as security for the payment of customs duties. It can be deposited by the payer into the account of the customs authority in favor of a third party. During the storage of these amounts in the account of the customs authority, interest is not accrued on them, and the amounts deposited are not indexed. To confirm the payment of a cash deposit, the person who deposited the funds into the cash register or into the account of the customs authority is issued a customs receipt.

The guarantee is issued in accordance with civil legislation by concluding an agreement between the customs authority and the guarantor (Article 346 of the Labor Code of the Russian Federation, Article 361-367 of the Civil Code of the Russian Federation). Customs brokers, owners of temporary storage warehouses, owners of customs warehouses, duty-free shops, as well as other persons can act as guarantors.

The return of the security for payment of customs duties and taxes is carried out no later than 3 days after the customs authority has verified the fulfillment of the secured obligations, or after the termination of the activity for which such security is a condition.

Article 137. General terms ensuring payment of customs duties and taxes

1. General conditions for ensuring payment of customs duties and taxes are determined

2. Fulfillment of the obligation to pay customs duties and taxes is ensured in the cases established by paragraph 1, as well as in the following cases:

1) release of goods in the manner and under the conditions established by paragraph 2 and paragraph 5;

2) release of goods during additional inspection in accordance with Part 10;

3) conditional release of goods in accordance with subparagraph 1 of paragraph 1 and paragraphs 1 and 3 of part 1 a, except for cases established by parts 4 and 5 of this article;

4) placement of goods under the customs procedures of a customs warehouse without actual placement of goods in a customs warehouse, processing in the customs territory, processing for domestic consumption, temporary import (admission), temporary export, except for cases established by parts 4 and 5 of this article;

5) provided for by this Federal Law, when persons carry out activities in the field of customs affairs;

6) carrying out activities as a resident of a port special economic zone, if this is established by an international treaty of the member states of the Customs Union regulating legal relations for the establishment and application of the customs procedure of a free customs zone;

7) in other cases provided for by this Federal Law, other federal laws, acts of the Government of the Russian Federation.

3. Security for payment of customs duties and taxes may be provided for the purpose of releasing goods in the event of non-receipt and (or) incomplete receipt of the paid amounts of customs duties to the account of the Federal Treasury and (or) the account determined by the international agreement of the member states of the Customs Union , taxes.

4. Security for the payment of customs duties and taxes is not provided in cases established by international treaties, acts of the President of the Russian Federation or the Government of the Russian Federation, as well as in the event that the customs authority has reason to believe that the obligations undertaken before it will be fulfilled.

5. Regardless of the provisions provided for in paragraphs 3 and 4 of part 2 of this article, security for payment of customs duties and taxes is not provided, except for the cases specified in part 6 of this article, in relation to:

1) technological equipment (including components and spare parts for it), the import of which is not subject to value added tax in accordance with the legislation of the Russian Federation on taxes and fees;

2) air and sea ​​vessels imported by organizations for the purpose of implementing economic activity, providing transport services in accordance with the customs procedure for temporary import (admission) or imported into the authorized (share) capital of enterprises with foreign investments, as well as those placed under the customs procedure for processing on the customs territory for the purpose of repairs;

3) goods (except for excisable goods) imported as free assistance(assistance) of the Russian Federation;

4) commercial and scientific samples during their temporary import (admission) and temporary export by scientific organizations;

5) natural gas exported by pipeline for temporary storage in underground storage facilities located outside the territory of the Russian Federation, in accordance with the customs procedure for temporary export.

6. Customs has the right to decide on the need to provide security for the payment of customs duties and taxes in relation to the goods listed in paragraphs 1 - 4 of part 5 of this article, in the following cases:

1) if the declarant has been carrying out foreign economic activity for less than one year;

2) if the declarant has unfulfilled requirements for payment of customs duties within the time limits established by these requirements;

3) if the declarant, within one year before applying to the customs authority, was involved in administrative responsibility under Article 16.20 of the Code of the Russian Federation on administrative offenses;

4) if the declarant has unfulfilled decisions in cases of administrative offenses in the field of customs affairs;

5) in other cases when the customs authority has reason to believe that the obligations undertaken before it will not be fulfilled.

7. The decision on the need to provide security for natural gas exported by pipeline transport for temporary storage in underground storage facilities located outside the territory of the Russian Federation, in accordance with the customs procedure for temporary export, is made by the customs authority in accordance with.

8. The decision on the need to provide security for the payment of customs duties and taxes for the release of goods is made within the time limits for the release of goods provided for.

9. Security for payment of customs duties and taxes is provided in the currency of the Russian Federation. The amount of security for payment of customs duties and taxes shall include the amount of customs duties for customs operations and interest.

10. In accordance with paragraph 4, the federal executive body authorized in the field of customs affairs has the right to establish a fixed amount of security for the payment of customs duties and taxes in relation to certain types of goods.

Article 138. General security for payment of customs duties and taxes

1. General security for the payment of customs duties and taxes (hereinafter referred to as general security) is applied if several customs operations are carried out by the same person on the territory of the Russian Federation within a certain period of time.

2. General security may be applied by the persons who provided such security and provided to one or more customs authorities.

3. At the choice of the person specified in part 2 of this article, general security may be provided in the form of a cash deposit, surety or bank guarantee.

4. General security is provided for a period of at least one year. At the request of the person specified in Part 2 of this article, the amount of general security may be increased by:

1) making an additional cash deposit;

2) re-issuance (replacement) of a bank guarantee, the validity period of which should not be less than the validity period of the bank guarantee previously accepted by the customs authority as general security;

3) making appropriate changes to the guarantee agreement.

5. Control over the use of general security is carried out by the customs authority that accepted such security.

6. In the event of a foreclosure on the general security, the body carrying out the recovery informs the person who provided the general security about this within three working days from the date of the foreclosure.

7. The customs authority, which has identified a violation of the fulfillment of the obligation of a person, entailing the obligation to pay customs duties and taxes, the fulfillment of which is ensured by a surety or bank guarantee, has the right to act as a creditor (beneficiary) with the full scope of the rights of the creditor (beneficiary), even if the guarantee agreement or a bank guarantee, another customs authority is named as a creditor (beneficiary).

8. The amount of general security for the payment of customs duties and taxes is determined based on the amounts of customs duties and taxes payable, taking into account the requirements established by paragraphs 1 and 2. In relation to certain types of goods, the Government of the Russian Federation has the right to determine cases and conditions under which the amount of general security provided may be lower than the amount of customs duties and taxes, the payment of which is ensured by such general security, as well as the procedure for determining the ratio of the amount of general security provided to the amount of customs duties. duties and taxes, the payment of which is ensured by such general security.

Article 139. Application of general security when performing customs operations

1. At the request of the person who provided the general security, the customs authority that accepted the general security issues a confirmation of the provision of the general security (hereinafter in this article - confirmation) in the form approved by the federal executive body authorized in the field of customs affairs.

2. Confirmation is a document indicating the acceptance by the customs authority of the general security and the possibility of its use in the customs authority specified in the confirmation as a customs authority in which several customs operations are carried out within a certain period.

3. Confirmation is issued for each customs authority in which several customs operations are carried out within a certain period, within the amount of the accepted general security.

4. The confirmation shall indicate:

1) the customs authority that accepted the general security;

2) the person who provided the general security;

3) the amount of the accepted general security;

4) the validity period of the accepted general security, during which it is possible to timely take measures to collect debts on customs duties by foreclosure on the general security;

5) customs operations for which general security has been accepted;

6) a customs authority in which several customs operations are carried out within a certain period of time;

7) the amount of general security that can be used in a customs office in which several customs operations are carried out within a certain period.

5. The total amount of all simultaneously issued and valid confirmations cannot exceed the amount of the accepted general security, except for cases established in accordance with Part 8 of Article 138 of this Federal Law.

6. The customs authority that accepted the general security informs the customs authority where customs operations will be carried out about the acceptance of the general security and the issuance of confirmation.

7. The customs authority, in which several customs operations are carried out within a certain period of time, reserves the amount of security necessary for the performance of customs operations for the payment of customs duties and taxes from the amount or part of the amount of unreserved general security, provided that the validity period of the general security will be sufficient for the timely dispatch to customs authority demanding the fulfillment of an obligation accepted before this customs authority in the event of failure to fulfill such an obligation.

8. In the event of fulfillment of an obligation secured by general security, the reserved amount of general security is released (reserved) provided that the customs authority is satisfied that the secured obligation has been fulfilled.

9. In the event of failure to fulfill an obligation secured by general security, the customs authority to which there is an unfulfilled obligation shall foreclose on the provided general security in accordance with Chapter 18 of this Federal Law.

10. If the customs authorities have the technical capability and at the request of the person who provided the general security, accounting and control of the application of the general security can be carried out using information systems without issuing a confirmation. In this case, the customs authority in which several customs operations are carried out within a certain period of time, through information system customs authorities reserves the amount of security necessary for the performance of customs operations for the payment of customs duties and taxes from the amount or part of the amount of the unreserved general security, provided that the validity period of the general security will be sufficient for the timely submission by the customs authority of a requirement for the fulfillment of the obligation accepted before this customs authority, in in case of failure to fulfill such obligation. Upon a written application of the person who provided the general security, no more than once a month, the customs authority that accepted the general security provides the specified person with a report on the use of the general security, but no more than for three years preceding the application. The form of the report on the use of general security is approved by the federal executive body authorized in the field of customs affairs.

Article 140. Pledge of property

1. The pledge of property is formalized by an agreement on the pledge of property between the customs authority and the payer of customs duties and taxes. When transporting goods in accordance with the customs procedure of customs transit, the property pledge may also be represented by another person if this person has the right to own, use and (or) dispose of goods in respect of which the payment of customs duties and taxes is ensured.

2. The provisions of the civil legislation of the Russian Federation and this Federal Law apply to legal relations related to the conclusion of an agreement on the pledge of property, the fulfillment of obligations secured by the pledge, the foreclosure of the pledged property, and the termination of the pledge.

3. The subject of the pledge may be property that, in accordance with the civil legislation of the Russian Federation, may be the subject of the pledge, with the exception of:

1) property located outside the Russian Federation;

2) property already pledged to secure another obligation, or property encumbered with other previous obligations in favor of third parties;

3) perishable goods and animals;

4) electrical, thermal and other types of energy;

5) enterprises;

6) property rights;

7) securities;

8) space objects;

9) pledge of goods in circulation;

10) products and production waste, the free sale of which is prohibited in accordance with the legislation of the Russian Federation;

11) property, the recovery of which, in accordance with the legislation of the Russian Federation, is applied only by a court decision.

4. The subject of the pledge during the entire period of validity of the agreement on the pledge of property must be located on the territory of the Russian Federation.

5. To determine the market value of the subject of pledge, an assessment of the subject of pledge is carried out in accordance with the legislation regulating valuation activities in the Russian Federation.

6. The person who owns the pledged property, when choosing a pledge of property as security for the payment of customs duties and taxes, sends to the customs authority a proposal to conclude an agreement on the pledge of property. Together with the said proposal, a draft agreement on the pledge of property, signed and certified by this person in the manner established by the civil legislation of the Russian Federation, and documents confirming ownership of the pledged item and its market value, which can be presented in the form of originals, are provided in two identical copies. or notarized copies.

7. The draft agreement on the pledge of property must contain provisions that:

1) subsequent pledge of property pledged to secure obligations to customs authorities during the validity period of the agreement on pledge of property is not allowed;

2) the person who owns the pledged property (the pledgor) does not have the right to dispose of the pledged property without the consent of the customs authority;

3) the pledgor is obliged to insure at his own expense the pledged item, regardless of whether the pledged item remains with the pledgor or is transferred to the customs authority;

4) the pledgor evaluates the collateral at his own expense;

5) the pledgor and the customs authority have come to an agreement to foreclose on the pledged property out of court in the event of failure to fulfill obligations secured by the pledge of property;

6) replacement of the subject of pledge is allowed with the written consent of the customs authority with another property of equal value, which is formalized by an additional agreement to the agreement on the pledge of property;

7) in the event of foreclosure on the subject of pledge, the costs of its implementation are covered by the funds received from the sale of the subject of pledge, and if they are insufficient, by the pledgor.

8. An agreement on the pledge of property may be concluded if the market value of the subject of pledge exceeds the amount of necessary security for payment of customs duties and taxes by more than 20 percent.

9. An agreement on the pledge of property may be concluded with the subject of the pledge remaining with the pledgor or with the transfer of the pledged property to the customs authority. An agreement on the pledge of property is concluded with the subject of pledge remaining with the pledgor, if the customs authority has no reason to believe that the conditions for use, disposal and storage of the subject of pledge will not be met.

10. A proposal to conclude an agreement on the pledge of property is considered by the customs authority within a period not exceeding 15 working days from the date of receipt of this proposal and attached documents by the customs authority.

11. In the event of concluding an agreement on the pledge of property, the customs authority issues a customs receipt order to the pledgor.

12. In case of refusal to conclude an agreement on the pledge of property, the customs authority, within the period established by part 10 of this article, informs the person who proposed to conclude the agreement on the pledge of property, indicating the reasons that served as the basis for the refusal.

13. In case of failure to fulfill obligations secured by a pledge of property, the amounts of customs duties and taxes payable are transferred to the account of the Federal Treasury and (or) to the account determined by an international treaty of the member states of the Customs Union, at the expense of the proceeds from the sale of the pledged property in the order, established by the legislation of the Russian Federation.

14. All costs associated with concluding an agreement on the pledge of property and foreclosure on the pledged property are borne by the pledgor.

Article 141. Bank guarantee

1. Customs authorities, as security for the payment of customs duties and taxes, accept bank guarantees issued by banks, other credit organizations or insurance organizations included in the Register of banks, other credit organizations and insurance organizations that have the right to issue bank guarantees payment of customs duties and taxes, which is maintained by the federal executive body authorized in the field of customs affairs (hereinafter in this chapter - the Register).

2. The provisions of the legislation of the Russian Federation on banks and banking activities, the civil legislation of the Russian Federation and this Federal Law apply to legal relations related to the issuance of a bank guarantee, the submission of claims under a bank guarantee, the fulfillment of obligations by the guarantor and the termination of a bank guarantee.

3. A bank guarantee is accepted by the customs authority if, at the time of its receipt by the customs authority, the guarantor is included in the Register, provided that the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees specified in the Register for this guarantor are not exceeded.

4. The bank guarantee must be irrevocable. It should indicate:

1) obligations of the payer of customs duties and taxes, the proper fulfillment of which is ensured by a bank guarantee;

2) the right to an undisputed write-off by the customs authority of the amount due from the guarantor in the event of failure by the guarantor to fulfill its obligations under the bank guarantee;

3) the obligation of the guarantor to pay the customs authority a penalty in the amount of 0.1 percent of the amount payable for each calendar day of delay;

4) the condition according to which the fulfillment of the guarantor’s obligations under the bank guarantee is the actual receipt of funds to the account of the Federal Treasury and (or) to the account determined by the international treaty of the member states of the Customs Union;

5) validity period of the bank guarantee.

5. The validity period of the provided bank guarantee cannot exceed 36 months and must be sufficient for the customs authority to timely send to the guarantor a request for the bank guarantee in the event of failure to fulfill the obligations secured by the bank guarantee.

6. The bank guarantee must come into force at the time of its submission to the customs authority. It is allowed to accept a bank guarantee before it comes into force, provided that the bank guarantee is provided for the purpose of ensuring the continuity of payment of customs duties and taxes under the current obligation and the difference between the day of its submission to the customs authority and the day the bank guarantee comes into force does not exceed 15 days. Such a bank guarantee is used as security for the payment of customs duties and taxes after it comes into force.

7. The payer of customs duties and taxes, when choosing a bank guarantee as security for payment of customs duties and taxes, submits to the customs authority with cover letter bank guarantee. A bank guarantee can also be submitted to the customs authority by the bank, other credit organization or insurance organization that issued the bank guarantee (guarantor). Along with the bank guarantee, in the form of originals or notarized copies, documents are provided confirming the relevant powers of the persons who signed the bank guarantee. If the specified documents were previously submitted to the customs authority, their additional submission is not required.

8. The customs authority reviews the received bank guarantee within a period not exceeding three working days from the date of its receipt.

9. If the bank guarantee is accepted, the customs authority issues a customs receipt order to the payer of customs duties and taxes.

10. In case of refusal to accept a bank guarantee, the customs authority, within the period established by part 8 of this article, informs the person who presented the bank guarantee about this, indicating the reasons that served as the basis for the refusal.

11. The return of the bank guarantee is carried out by the customs authority on the basis of a written application from the payer of customs duties and taxes, provided that the customs authority is satisfied that the secured obligations have been fulfilled, terminated, or provided that such an obligation has not arisen. Instead of returning the bank guarantee, it is permitted that the customs authority send a letter to the guarantor regarding the release of the guarantor from its obligations in connection with the customs authority’s waiver of its rights under the bank guarantee.

12. The period for consideration of a written application from the payer of customs duties and taxes should not exceed five working days from the date of its receipt by the customs authority. In case of refusal to return the bank guarantee, the customs authority, within the specified period, informs the payer of customs duties and taxes in writing about this, indicating the reasons that served as the basis for the refusal.

13. In the event that the Central Bank of the Russian Federation revokes the license to carry out banking operations from a bank, other credit organization or the federal executive body exercising control and supervision functions in the field of insurance activities (insurance business), the license for the right to conduct insurance activities from an insurance organization who issued the bank guarantee, the payer of customs duties and taxes, whose obligations were secured by a bank guarantee of the specified bank, other credit organization or insurance organization, is obliged, no later than one month from the date of revocation of the relevant license, to provide the customs authority with other security for the payment of customs duties and taxes. After the expiration of the period specified in this part, the bank guarantee is considered invalid and is subject to return to the payer of customs duties and taxes in accordance with the procedure established by part 11 of this article.

14. The federal executive body authorized in the field of finance, in agreement with the federal executive body authorized in the field of customs affairs, establishes for banks, other credit organizations and insurance organizations the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees, issued by one bank or one other credit organization, one insurance organization, for the acceptance of bank guarantees by customs authorities in order to ensure the payment of customs duties and taxes.

15. The same maximum amount of one bank guarantee and the same maximum amount of all simultaneously valid bank guarantees are determined for a bank, other credit organization and their branches.

Article 142. Maintaining the Register of banks, other credit organizations and insurance organizations that have the right to issue bank guarantees for payment of customs duties and taxes

1. The inclusion of banks, other credit organizations and insurance organizations in the Register is carried out subject to the conditions provided for by this article. The Register may additionally include branches of banks and other credit organizations that issue bank guarantees on behalf of the bank or other credit organization. There is no fee for inclusion in the Register.

2. The conditions for inclusion of a bank or other credit organization in the Register are:

1) availability of a license to carry out banking operations issued by the Central Bank of the Russian Federation, which specifies the right to issue bank guarantees;

2) carrying out banking activities for at least five years;

3) availability of registered authorized capital in the amount of at least 200 million rubles;

4) availability of own funds (capital) in the amount of at least one billion rubles;

5) compliance with mandatory standards, provided for by law Russian Federation on banks and banking activities, for all reporting dates over the last six months;

6) absence of a requirement from the Central Bank of the Russian Federation to implement measures for the financial rehabilitation of the credit organization;

3. The conditions for including a bank branch or a branch of another credit organization in the Register are:

1) inclusion of a bank or other credit organization in the Register;

2) entering the branch into the Book state registration credit organizations;

3) the presence of the right of the branch to issue bank guarantees, provided for by the regulations on the branch.

4. The conditions for inclusion of an insurance organization in the Register are:

1) availability of a valid permanent license from the federal executive body exercising control and supervision functions in the field of insurance activities (insurance business), for the right to carry out insurance activities;

2) presence of a registered authorized capital in the amount of at least 500 million rubles;

3) carrying out activities as an insurance organization for at least five years;

4) no losses during the last calendar year;

5) the presence of free assets as of the last reporting date in an amount not less than the standard amount;

6) the presence of net assets at the end of the last reporting period, the value of which must be no less than the amount of the paid-up authorized capital;

7) absence of debt in payment of customs duties.

5. To be included in the Register, a bank, other credit organization or insurance organization shall apply to the federal executive body authorized in the field of customs affairs with a written application and submit the following documents:

1) bank, other credit organization:

a) constituent documents;

c) certificate of registration of a credit organization by the Central Bank of the Russian Federation (if it was issued);

d) a license from the Central Bank of the Russian Federation to carry out banking operations, which specifies the right to issue bank guarantees;

e) a card certified in the prescribed manner with sample signatures officials bank, other credit organization, which is given the right to sign bank guarantees, and the seal of the bank, other credit organization;

f) a document containing calculations of equity (capital) for each reporting date during the last six months, signed by the manager and chief accountant and certified by a seal;

g) balance sheet for accounts accounting credit institution as of the last reporting date, signed by the director and chief accountant and certified by a seal;

h) profit and loss statement as of the last reporting date, signed by the manager and chief accountant and certified by a seal;

i) a certificate of compliance with mandatory standards for each reporting date during the last six months, signed by the manager and chief accountant and certified by a seal;

j) auditor's report on reliability financial statements for the past year;

2) insurance organization:

a) constituent documents;

b) a document confirming the fact of making an entry about a legal entity in the Unified State Register of Legal Entities;

c) a permanent license (with attachments) of the federal executive body exercising control and supervision functions in the field of insurance activities (insurance business) for the right to carry out insurance activities;

d) a card certified in the prescribed manner with sample signatures of officials of the insurance organization who are given the right to sign bank guarantees, and the seal of the insurance organization;

e) balance sheets for the last two quarters, signed by the manager and chief accountant and certified by a seal;

f) profit and loss statements for each quarter during the last calendar year, signed by the manager and chief accountant and certified by a seal;

g) calculations of the ratio of assets and liabilities for each quarter during the last calendar year, signed by the manager and chief accountant and certified by a seal;

h) a document containing information on the main performance indicators for the last two quarters, signed by the manager and chief accountant and certified by a seal;

i) auditor's report on the reliability of the financial statements for the past year.

6. To be included in the Register of a bank branch or a branch of another credit organization, along with the documents specified in paragraph 1 of part 5 of this article, the following must be submitted:

1) regulations on the branch;

2) information mail The Central Bank of the Russian Federation on entering the branch into the Book of State Registration of Credit Institutions;

3) a card certified in the prescribed manner with sample signatures of officials of the branch who are given the right to sign bank guarantees, and an imprint of the branch’s seal.

7. The documents provided for in parts 5 and 6 of this article may be presented in the form of originals or notarized copies. Upon completion of consideration of the application, the federal executive body authorized in the field of customs affairs is obliged to return to the applicant, upon his request, the originals of the submitted documents.

8. The federal executive body authorized in the field of customs affairs considers the application for inclusion in the Register and makes, within a period not exceeding 30 days from the date of its receipt, a decision to include a bank, other credit organization or insurance organization in the Register or to refuse entry inclusion in the Register. A decision to refuse inclusion in the Register is made only in the event of non-compliance with the conditions for inclusion in the Register provided for in parts 2 - 4 of this article, and (or) failure to submit documents provided for in parts 5 and 6 of this article. The applicant is notified of the decision in writing within three working days from the date of such decision. If inclusion in the Register is refused, the reasons for the refusal are additionally indicated.

9. The federal executive body authorized in the field of customs affairs, in confirmation of the documents and information submitted by the applicant, has the right to request from third parties, as well as from government agencies documents containing the necessary information. These persons are required to submit the requested documents within 10 days from the date of receipt of the request. The request for documents and information does not extend or suspend the deadlines specified in Part 8 of this article.

10. A bank, other credit organization or insurance organization is included in the Register for a period of three years from the 1st day of the month following the month of the decision to be included in the Register.

11. The federal executive body authorized in the field of customs affairs, in accordance with an application from a bank, other credit organization or insurance organization to change the information contained in the Register, makes the necessary changes to the Register on the basis of documents confirming such changes.

12. The form and procedure for maintaining the Register are approved by the federal executive body authorized in the field of customs affairs.

13. The federal executive body authorized in the field of customs affairs ensures periodic, but at least once every three months, publication of the Register on its official website and in its official publications.

Article 143. Responsibilities of banks, other credit organizations and insurance organizations included in the Register

Banks, other credit organizations and insurance organizations included in the Register are obliged to:

1) comply with the limitation on the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by one bank, one other credit organization or one insurance organization, for the acceptance of such bank guarantees by customs authorities in order to ensure the payment of customs duties and taxes;

2) submit duly completed reporting documentation and other information in a timely manner in accordance with the procedure for maintaining the Register;

3) fulfill the terms of the bank guarantee and obligations under it.

Article 144. Exclusion of a bank, other credit organization or insurance organization from the Register

1. A bank, other credit organization or insurance organization shall be excluded from the Register by decision of the federal executive body authorized in the field of customs affairs in the following cases:

1) liquidation of a bank, other credit organization or insurance organization;

2) revocation by the Central Bank of the Russian Federation of a license to carry out banking operations from a bank, other credit organization or by a federal executive body exercising control and supervision functions in the field of insurance activities (insurance business), a license to carry out insurance activities from an insurance organization;

3) failure to fulfill at least one of the conditions for inclusion in the Register;

4) failure to fulfill the obligations established by Article 143 of this Federal Law;

5) expiration of the period for inclusion in the Register, if before the expiration of the specified period an application for re-inclusion in the Register is not submitted in the prescribed manner;

6) upon a written application from a bank, other credit organization or insurance organization.

2. The federal executive body authorized in the field of customs affairs, within three working days from the date of exclusion of a bank, other credit organization or insurance organization from the Register, informs the bank, other credit organization or insurance organization about this, indicating the reasons for the exclusion.

3. The exclusion of a bank, other credit organization or insurance organization from the Register does not terminate the validity of bank guarantees issued by them and accepted by the customs authorities and does not relieve them from liability for failure to fulfill or improper execution conditions of such bank guarantees.

4. A bank, other credit organization or insurance organization excluded from the Register due to failure to fulfill obligations under a bank guarantee may be re-included in the Register subject to the repayment of debt on customs duties, penalties and interest one year after repayment of such debt.

5. A bank, other credit organization or insurance organization excluded from the Register due to non-compliance with the maximum amount of one bank guarantee and (or) the maximum amount of all simultaneously valid bank guarantees defined in the Register for a given bank, other credit organization or insurance organization , may be re-included in the Register provided that the reasons for exclusion from the Register are eliminated.

Article 145. Depositing funds (money) as security for payment of customs duties and taxes

1. Funds (money) as security for the payment of customs duties and taxes (cash deposit) are deposited into the account of the Federal Treasury. A cash deposit can be paid by individuals moving goods for personal use across the customs border, also to the cash desk of the customs authority.

2. Interest is not accrued on the amount of the cash deposit.

3. In case of failure to fulfill an obligation secured by a cash deposit, the amounts of customs duties, penalties, and interest payable are subject to collection by the customs authorities from the amounts of the cash deposit in the manner established by this Federal Law.

4. Upon fulfillment or termination of an obligation secured by a cash pledge, or if such an obligation has not arisen, the cash pledge is subject to return, use to pay customs duties or offset against advance payments in the manner established by this Federal Law.

Advertisement authorities authorized in the field of finance. The customs receipt cannot be transferred to another person. In case of loss of a customs receipt, the customs authority that issued it, based on the application of the person who paid the cash deposit (his successor), issues a duplicate of the customs receipt.

6. A cash deposit can be used to pay customs duties calculated on goods in respect of which obligations were secured by this cash deposit, upon presentation of a customs receipt and compliance with one of the following conditions:

1) if the obligations for the goods specified in this part are fulfilled or terminated;

2) if the use of a cash deposit to pay customs duties entails the termination of the obligations secured by it for the goods specified in this part.

7. The balance of the cash deposit not used to pay customs duties is subject to return or offset against advance payments in accordance with Article 149 of this Federal Law.

Article 146. Surety

1. The guarantee is formalized by a guarantee agreement between the customs authority and the guarantor. The provisions of the civil legislation of the Russian Federation and this Federal Law apply to legal relations related to the conclusion of a guarantee agreement, the fulfillment of obligations secured by a guarantee, the submission of a claim to the guarantor, and the termination of a guarantee.

2. When the payer of customs duties and taxes chooses a guarantee as security for the payment of customs duties and taxes, the person who intends to become a guarantor sends to the customs authority a proposal to conclude a guarantee agreement. Together with the said proposal, a draft guarantee agreement, signed and certified by the given person in the manner established by the civil legislation of the Russian Federation, is presented in two identical copies, as well as the consent of the payer of customs duties and taxes that the person who intends to become a guarantor can act for him guarantor.

3. The draft surety agreement must contain provisions that:

1) the payer of customs duties, taxes and the guarantor are jointly and severally liable for the fulfillment of the secured obligation;

2) the validity period of the guarantee agreement does not exceed two years.

4. The guarantee is accepted by the customs authorities if any of the following conditions are met:

1) if the person who intends to become a guarantor meets the criteria determined by the Government of the Russian Federation;

2) if a person who intends to become a guarantor, in the guarantee agreement undertakes to provide, as a document ensuring the proper fulfillment by the guarantor of his obligations to the customs authority, a bank guarantee, under which the customs authority is the beneficiary, in an amount not less than that assumed by the guarantor obligations under the guarantee agreement. In this case, the guarantee agreement comes into force from the date of provision of the specified bank guarantee.

5. A proposal to conclude a guarantee agreement is considered by the customs authority within a period not exceeding 15 working days from the date of receipt of this proposal and attached documents by the customs authority.

6. If a guarantee agreement is concluded, the customs authority issues a customs receipt order to the payer of customs duties and taxes.

7. In case of refusal to conclude a surety agreement, the customs authority, within the period established by part 5 of this article, informs the person who proposed to conclude the surety agreement, indicating the reasons that served as the basis for the refusal.

8. To ensure the fulfillment of the obligation to pay customs duties and taxes of several persons, the conclusion of a guarantee agreement with the guarantor for the obligations of such persons may be carried out by the federal executive body authorized in the field of customs affairs.

9. The customs authority does not bear the costs associated with concluding a guarantee agreement.

Article 337. General conditions for ensuring payment of customs duties and taxes

1. Fulfillment of the obligation to pay customs duties and taxes is ensured in the following cases:

• providing deferment or installment payment of customs duties and taxes
• conditional release of goods
• transportation and (or) storage of foreign goods
• carrying out activities in the field of customs affairs

Article 338. Amount of security for payment of customs duties

1. The amount of security for the payment of customs duties is determined by the customs authority based on the amounts of customs duties, interest payable upon the release of goods for free circulation or their export in accordance with the customs regime of export, and cannot exceed the amount of the specified amounts. 2. If, when establishing the amount of security for payment of customs duties, it is impossible to accurately determine the amount of customs duties and taxes payable due to failure to provide the customs authority with accurate information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of the security is determined based on the highest rates of customs duties, taxes, cost of goods and (or) their quantity, which can be determined on the basis of available information. 3. In the case provided for by paragraph 3 of Article 153 of this Code, the amount of security for payment of customs duties is determined by the customs authority as the difference between the amount of customs duties and taxes, which may be additionally accrued taking into account the requirements established by paragraphs 1 and 2 of this article, and the amount paid customs duties, taxes. 4. The federal executive body authorized in the field of customs affairs has the right to establish a fixed amount of security for the payment of customs duties in relation to certain types of goods, taking into account the requirements established by paragraphs 1 and 2 of this article.

Article 339. Ensuring the payment of customs duties by persons carrying out activities in the field of customs affairs

1. Carrying out activities as a customs broker, owner of a temporary storage warehouse, owner of a customs warehouse and customs carrier is subject to ensuring the payment of customs duties. 2. The amount of security for payment of customs duties when carrying out these types of activities cannot be less than:

• 50 million rubles for a customs broker
• 2.5 million rubles and an additional 1000 rubles per 1 square meter of usable area if used as a warehouse open area, or 300 rubles per 1 cubic meter of useful volume of the premises, if the premises are used as a warehouse, for owners of temporary storage warehouses and open customs warehouses
• 2.5 million rubles for owners of temporary storage warehouses and closed customs warehouses
• 20 million rubles for a customs carrier

Article 340. Methods of ensuring payment of customs duties

1. Payment of customs duties is ensured in the following ways:

• pledge of goods and other property
• bank guarantee
• depositing funds into the cash register or into the account of the customs authority in the federal treasury (cash deposit)
• surety

Article 341. Pledge of goods and other property

1. The subject of the pledge may be goods imported into the customs territory of the Russian Federation, as well as other property that may be the subject of the pledge in accordance with the civil legislation of the Russian Federation. 2. The pledge is formalized by an agreement between the customs authority and the pledgor. The pledgor may be the person responsible for paying customs duties, taxes, or any other person. 3. In case of failure to fulfill the obligations to the customs authorities secured by the pledge, the amounts of debt for payment of customs duties are transferred by the customs authorities to the federal budget at the expense of the value of the pledged property. 4. If the subject of the pledge is goods that are under customs control and transferred to the customs authorities, the satisfaction of the customs authorities’ demands at the expense of these goods is carried out without going to court in the manner prescribed by Chapter 41 of this Code. Foreclosure on other pledged property is carried out in the manner established Civil Code Russian Federation.

Article 342. Bank guarantee

1. Customs authorities, as security for the payment of customs duties, accept bank guarantees issued by banks, credit organizations or insurance organizations included in the Register of Banks and Other Credit Organizations maintained by the federal executive body authorized in the field of customs affairs (hereinafter in this chapter - register), in the manner determined by this body. 2. The federal executive body authorized in the field of customs affairs is obliged to ensure regular publication in its official publications of lists of banks, credit organizations or insurance organizations included in the register. 3. The provisions of the legislation of the Russian Federation on banks and banking activities and the civil legislation of the Russian Federation apply to legal relations related to the issuance of a bank guarantee, the submission of claims under a bank guarantee, the fulfillment of obligations by the guarantor and the termination of a bank guarantee. 4. For banks, credit organizations and insurance organizations included in the register, the federal executive body authorized in the field of customs affairs establishes the maximum amount of one bank guarantee and the maximum amount of all simultaneously valid bank guarantees issued by one bank or one organization for acceptance bank guarantees by customs authorities in order to ensure payment of customs duties.

Article 343. Procedure for including banks, credit organizations or insurance organizations in the register

1. The inclusion of banks, credit organizations or insurance organizations in the register is carried out subject to the conditions provided for by this article. There is no fee for including a bank in the register. 2. The conditions for including a bank in the register are:

• availability of a license for banking operations issued by the Central Bank of the Russian Federation, and carrying out banking activities for at least five years
• presence of a registered authorized capital of the bank in the amount of at least 200 million rubles
• availability of the bank's own funds (capital) in the amount of at least one billion rubles
• compliance with mandatory economic standards for all reporting dates during the last calendar year

• entry of the branch into the Book of State Registration of Credit Institutions
• availability of the right to issue bank guarantees by the branch, provided for in the regulations on the branch
• compliance of the parent bank with the conditions for inclusion in the register or its inclusion in the register

• availability of a valid permanent license from the federal executive body for supervision of insurance activities for the right to conduct insurance activities for the types of liability insurance used in customs business
• no debt to customs authorities
• presence of a registered authorized capital of at least 500 million rubles
• Carrying out activities as an insurance organization for at least five years
• no losses during the last calendar year
• availability of free assets as of the last reporting date in an amount not less than the normative
• availability of net assets at the end of the last reporting period, the value of which must be no less than the amount of paid-up authorized capital

• the bank represents:
• constituent documents
• certificate of registration of a legal entity
• certificate of registration of a credit organization by the Central Bank of the Russian Federation
• license of the Central Bank of the Russian Federation to carry out banking operations
• a card certified in the prescribed manner with sample signatures of bank officials who are given the right to sign bank guarantees, and an imprint of the bank's seal
• a document containing calculations of equity (capital) for each reporting date during the last calendar year, signed by the manager and chief accountant and certified by a seal
• balance sheet as of the last reporting date, signed by the manager and chief accountant and certified with a seal
• profit and loss statement as of the last reporting date, signed by the manager and chief accountant and certified by seal
• a certificate of compliance with mandatory economic standards and the values ​​of indicators for their calculation for each reporting date during the last calendar year, signed by the manager and chief accountant and certified by a seal
• The bank branch additionally represents:
• regulations on the branch
• Information letter from the Central Bank of the Russian Federation on the inclusion of a branch in the Book of State Registration of Credit Institutions
• a card certified in the prescribed manner with sample signatures of branch officials who are given the right to sign bank guarantees, and an imprint of the branch's seal
• The insurance company represents:
• constituent documents
• certificate of state registration of a legal entity
• permanent license (with attachments) of the federal executive body for supervision of insurance activities for the right to conduct insurance activities
• a card certified in the prescribed manner with sample signatures of officials of the insurance organization who are given the right to sign bank guarantees, and an imprint of the seal of the insurance organization
• balance sheets for the last two quarters, signed by the manager and chief accountant and certified by seal
• profit and loss statements for each quarter during the last calendar year, signed by the manager and chief accountant and certified by seal
• calculations of the ratio of assets and liabilities for each quarter during the last calendar year, signed by the manager and chief accountant and certified by seal
• a document containing information on the main performance indicators for the last two quarters, signed by the manager and chief accountant and certified by a seal
• a copy of the auditor's report on the reliability of the financial statements for the past year, signed by the manager and chief accountant and certified by a seal

Article 344. Exclusion of banks, credit organizations or insurance organizations from the register

1. A bank, credit organization or insurance organization shall be excluded from the register by decision of the federal executive body authorized in the field of customs affairs in the following cases:

• liquidation or reorganization of a bank, credit organization or insurance organization
• revocation by the Central Bank of the Russian Federation of a license to carry out banking operations from a bank or by the federal executive body for supervision of insurance activities of a license for the right to conduct insurance activities from an insurance organization
• failure to fulfill at least one of the conditions for inclusion in the register
• failure to fulfill obligations under a bank guarantee
• the expiration of one year from the date of inclusion in the register, if before the expiration of the specified period an application for re-inclusion in the register is not submitted in the prescribed manner

Article 345. Depositing funds into the account of the customs authority (cash deposit)

1. Depositing funds to the cash desk or to the account of the customs authority as security for the payment of customs duties (cash deposit) is made in the currency of the Russian Federation or in foreign currency, the rate of which is quoted by the Central Bank of the Russian Federation. 2. Interest is not accrued on the amount of the cash deposit. 3. In case of failure to fulfill an obligation secured by a cash deposit, the amounts of customs duties, penalties, and interest payable are transferred to the federal budget from the amounts of the cash deposit. 4. Upon fulfillment of an obligation secured by a cash deposit, the paid funds are subject to return in accordance with Article 357 of this Code or, at the request of the payer, to be used for the payment of customs duties, offset against future customs duties, or to ensure the payment of customs duties under another obligation to customs authorities. organs. 5. In confirmation of the payment of a cash deposit, the person who deposited funds into the cash register or into the account of the customs authority is issued a customs receipt, the form and procedure for use of which are determined by the federal executive body authorized in the field of customs affairs, in agreement with the federal executive body authorized in the field of finance, in accordance with Article 357 of this Code. The customs receipt cannot be transferred to another person.

Article 346. Surety

The guarantee is issued in accordance with the civil legislation of the Russian Federation by concluding an agreement between the customs authority and the guarantor. Customs brokers, owners of temporary storage warehouses, owners of customs warehouses, duty-free shops, as well as other persons can act as guarantors.

Article 347. Application of an insurance contract as security for payment of customs duties

1. In cases established by the federal executive body authorized in the field of customs affairs, together with the federal executive body for supervision of insurance activities, an insurance contract concluded in accordance with the civil legislation of the Russian Federation may be used as security for the fulfillment of obligations to pay customs duties. Federation. 2. In order to ensure the payment of customs duties, customs authorities accept insurance contracts that are concluded with an insurance organization included in the register of insurance organizations, the insurance contracts of which can be accepted as security for the payment of customs duties. The procedure and conditions for including insurance organizations in the specified register, their exclusion from such a register, as well as the procedure for its maintenance are determined by the federal executive body authorized in the field of customs affairs, together with the federal executive body for supervision of insurance activities.