Deadlines for payment of customs duties - conditions and procedure for changing them. Everything you need to know about customs duties
Article 82. Deadlines for payment of customs duties and taxes
1. Deadlines for payment of customs duties and taxes are establishedArticles 81, 161, 166, 172, 197, 211, 214, 227, 228, 237, 250, 261, 274, 283, 290, 300, 306, 344 and 360 of this Code.
2. When installed customs procedures in accordance with paragraph 2 of Article 202 of this Code, the deadlines for payment of customs duties and taxes are established in accordance with international treaties of the member states of the customs union and the legislation of the member states of the customs union.
3. The deadlines for payment of customs duties and taxes in relation to goods, the specifics of customs declaration of which in accordance with Article 194 of this Code are determined by the legislation of the member states of the customs union, are established by the legislation of such a member state of the customs union.
Article 83. Changes in deadlines for payment of customs duties and taxes
1. Changes in the deadlines for payment of customs duties and taxes are made in the form of a deferment or installment plan.
2. The grounds, conditions and procedure for changing the deadlines for payment of customs duties are determined by an international agreement of the member states of the customs union.
The grounds, conditions and procedure for changing the deadlines for paying taxes are determined by the legislation of the member state of the customs union to whose budget taxes are payable.
Article 84. Procedure for payment of customs duties and taxes
1. Customs duties and taxes are paid (collected) in the member state of the customs union, the customs authority of which releases goods, with the exception of goods released under the customs procedure of customs transit, or on the territory of which the fact of illegal movement of goods is revealed across the customs border.
2. In the event of an obligation to pay customs duties and taxes in relation to goods placed under the customs procedure of customs transit, customs duties and taxes are payable in the member state of the customs union whose customs authority released the goods in accordance with the customs procedure of customs transit, if otherwise is not established by part two of this paragraph.
When it is established (confirmed) in the manner determined by the international treaty of the member states of the customs union that goods placed under the customs transit procedure are located on the territory of another member state of the customs union, customs duties and taxes are payable in this member state of the customs union .
3. Customs duties and taxes are paid in the currency of the member state of the customs union in which customs duties and taxes are payable.
4. Forms of payment of customs duties and taxes and the moment of fulfillment of the obligation to pay them (date of payment) are determined by the legislation of the member states of the customs union in which customs duties and taxes are subject to payment.
5. Paid (collected) amounts of import customs duties are subject to crediting and distribution among the member states of the customs union in the manner established by the international treaty of the member states of the customs union.
6. The procedure for paying export customs duties is established by an international agreement of the member states of the customs union.
7. Subject to availability Money(money) in the payer’s account, the bank has no right to delay the execution of the payer’s order to transfer amounts of customs duties and taxes and is obliged to execute it within one business day.
8. The specifics of fulfilling the obligation to pay customs duties and taxes upon liquidation or reorganization of a legal entity are established by the legislation of the member states of the customs union.
The peculiarity of the norms of the Customs Code of the Customs Union is that the determination of the moments of occurrence and termination of the obligation to pay customs duties, the determination of the circle of persons who are assigned this obligation, and the timing of payment are related to the declared customs procedure.
Payers are: declarants - participants in foreign economic activity moving goods across the customs border; they can be both individuals and legal entities, and other persons who are obligated by customs legislation to pay duties and taxes. In accordance with Art. 76 TC CU calculation of customs duties and taxes on general rule- the obligation of their payer, but there are cases when calculation is carried out by the customs authority, for example, in relation to goods sent in international mail without filing a declaration, as well as customs duties in relation to goods for personal use and in the case of forced collection of customs duties. An analysis of customs legislation both at the supranational level (TC CU and international agreements of the participating countries) and at the level of national legislation of the member states shows that the declarant, carrier, owner of a temporary storage warehouse, person, carrying out temporary storage of goods in places other than temporary storage warehouses, owner of a customs warehouse, etc.
The determination of the person obligated to pay customs duties and taxes is closely related to the establishment of the moment when the obligation to pay arises, as well as the declared customs procedure. The Customs Code of the Customs Union determines the occurrence of the obligation to pay customs duties depending on the customs operations performed or the declared customs procedure, and in each period of time determines the person to whom such an obligation is assigned, as well as the moment of occurrence of this obligation. In case of illegal movement of goods across the customs border, the moment when the obligation to pay import customs duties arises is the import of these goods into the territory of the Customs Union, and export customs duties - the export, respectively. In this case, the legislator recognizes those who illegally move goods and those who participate in the movement of such goods as persons obliged to pay import and export customs duties. In case of illegal import of goods, the obligation to pay may also arise from persons who acquired ownership of these goods, but only on condition that they knew or should have known about the illegality of import of these goods (Article 81 of the Labor Code of the Customs Union). In this case, all specified persons bear joint liability. When goods arrive on the territory of the Customs Union, the moment the obligation to pay import customs duties and taxes arises is recognized as the moment the goods cross the customs border. In this case, the obligation to pay them rests with the carrier (Article 161 of the Labor Code of the Customs Union). When foreign goods leave the customs territory, the moment the obligation arises is considered to be the issuance by the customs authority of a permit for the departure of these goods. Just as with the arrival of goods, the payment of customs duties and taxes in this case is borne by the carrier. Specified rate determines not only the moment of occurrence of the obligation, the person to whom it is assigned, but also the range of goods (in this case we're talking about only about foreign goods) (Article 166 of the Labor Code of the Customs Union).
Customs duties and taxes are paid in the currency of the Member State in whose territory they are paid, in the Russian Federation in rubles, to the Federal Treasury account by bank transfer, to the account for import customs duties, or to the account for export customs duties, taxes and fees , or to the cash desk of the customs authority in relation to goods of individuals for personal use, in cash.
The payment of payments is considered completed: from the moment the funds are written off from the payer’s bank account; from the moment of depositing cash into the cash desk of the customs authority; from the moment of offset of overpaid or collected amounts; from the moment of offset of advance payments; from the moment of offset of funds paid by the bank, credit, insurance organization in accordance with bank guarantee, insurance contract, guarantee.
In accordance with paragraph 14 of Art. 116 of the Federal Law “On Customs Regulation in the Russian Federation”, payment of customs duties, advance payments, penalties, interest, fines can be carried out using devices designed to carry out transactions using electronic means of payment, without the possibility of receiving (issuing) cash, and also through payment terminals or ATMs. The forms of payment of customs duties and taxes are determined in accordance with the provisions of the national legislation of the Member State in whose territory they are paid. One of the forms of payment of customs duties is advance payments. According to Art. 73 of the Customs Code of the Customs Union, advance payments are recognized as funds (money) contributed towards the payment of upcoming export customs duties, taxes, customs duties and not identified by the payer in the context of specific types and amounts of export customs duties, taxes, customs duties in relation to specific goods. The use of advance payments is the exclusive right of the payer, which he may not use, therefore it is not advisable to consider advance payments as a way to ensure the fulfillment of the obligation to pay customs duties and taxes. In support of this point of view, it is important to note that Art. 86 of the Customs Code of the Russian Federation establishes a list of methods for ensuring payment, among which there are no advance payments.
You should pay attention to clause 3 of Art. 73 of the Customs Code of the Customs Union, which establishes the rule that funds paid as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments or funds contributed as security for the payment of customs duties and taxes until the person makes an order to this effect to the customs authority or the customs authority seizes the advance payments. Based on the foregoing, we can conclude that advance payments are not a way to ensure the payment of customs duties and taxes, but represent a payment whose purpose is to fulfill monetary obligations.
Based on the above, it is necessary to formulate the main elements of the procedure for paying customs duties. These elements include the following: 1) the moment the obligation to pay customs duties arises. Definition at this moment serves as a necessary condition for the implementation of payment, since it is precisely this that is the starting point for the implementation of the procedure for paying customs duties, until this moment the payment procedure is not implemented; 2) type of payment to be paid. In this regard, it is important that the Customs Code of the Customs Union, when placing goods under a certain customs procedure, immediately establishes the type of payment as an element of the payment procedure; 3) determination of the body to which the payer must make the payment. A novelty of modern customs legislation is that payment of customs duties can be carried out both in customs and in tax authorities(in this case we are talking about indirect taxes within the CU); 4) deadline for payment of customs duties. Determination of payment deadlines, their clear legislative recognition, conscientious and timely execution by payers serves as a guarantee of the receipt of funds into the state treasury; 5) form of payment of customs duties. Establishment various options payment of customs duties (cash payment, payment through ATMs, to the accounts of customs authorities, etc.) is an integral element of the payment procedure, creating the most convenient conditions for the payer to fulfill his obligation. An analysis of customs legislation showed the presence of another form of payment of customs duties - using a customs card. The customs card is a microprocessor bank card. It is issued by credit institutions (issuing banks) and serves as a tool for accessing the customs payer’s account with the issuing bank. With their help, anyone involved in importing or exporting can instantly pay duties and other mandatory payments during customs clearance of goods. In addition, cards serve as a tool for reserving amounts necessary when working with excisable goods, and the money immediately goes into the Federal Treasury system; 6) the moment of termination of the obligation to pay - an element that represents the final link in the implementation of the procedure for paying customs duties. The legislator associates the onset of this moment with voluntary payment (forced collection of customs duties), that is, when funds were received from the payer, as well as with a number of other cases provided for by the Customs Code.
After the amounts to be paid have been calculated, the moment when the obligation to pay arises has been determined, as well as the person to whom this obligation will be assigned, the issue of determining the time frame within which interested parties have the right to exercise their subjective rights becomes important. In modern customs legislation there is no uniform definition of the period. S. V. Khalipov defines the deadline for payment of customs duties as a period of time during which it is necessary to pay the necessary amounts, or an event with the occurrence of which the legislator associates the obligation to pay customs duties. Term - a period of time during which it is necessary or possible to perform certain legally significant actions. See: Khalipov S.V. Customs law: textbook. - 4th ed., revised. and additional - M.: Higher Education, Yurait-Izdat, 2009. P 80. Modern customs legislation establishes that the period is determined by a calendar date or the passage of a period of time, which is calculated in years, months, days, hours. However, a period can also be determined by indicating a specific event that must occur or an action that must be performed. The foregoing allows us to formulate the following definition of the deadline for payment of customs duties: the deadline for payment of customs duties should be understood as established by the Customs Code of the Customs Union, international treaties or national legislation of the Customs Union member states, a period of time calculated in years, months, days, hours or a point in time determined by an indication of an event or an action during which or upon the occurrence of which a person is obliged to pay customs duties.
In paragraph 1 of Art. 82 of the CU Labor Code provides for cases when the deadlines for payment of customs duties and taxes are established directly by the CU Labor Code. So, for example, in case of illegal movement of goods across the customs border, the deadline for payment of customs duties and taxes is the day the goods crossed the customs border, and if this day cannot be determined, then the day when the fact of illegal movement of goods was revealed. When goods arrive in the customs territory of the Customs Union within the period payment of import customs duties and taxes is considered: 1) in case of non-delivery of goods to the place of arrival - the day the goods cross the customs border, and if this day is not established - the day of discovery of the fact of non-delivery of goods to the place of arrival; 2) in case of loss of goods at the place of arrival, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss when normal conditions transportation (shipment) and storage - the day the goods cross the customs border, and if this day is not established - the day the fact of loss of goods is revealed; 3) when goods are exported from the place of arrival to the rest of the customs territory of the Customs Union without being placed in temporary storage or placed under the customs procedure at the place of arrival - the day the goods cross the customs border, and if this day is not established - the day the fact of such export is revealed (Article 161 TK TS). When foreign goods leave the customs territory of the Customs Union, the deadline for payment of import customs duties and taxes is the day the goods were lost, and if this day is not established, the day the customs authority issues permission for the departure of goods from the customs territory of the Customs Union (Article 166 of the Customs Code of the Customs Union).
The timing of payment of customs duties and taxes depends on the customs procedure in accordance with which the goods are moved. In relation to goods placed under the customs procedure of release for domestic consumption, import customs duties must be paid before the release of goods in accordance with the customs procedure of release for domestic consumption (clause 3 of Article 211 of the Customs Code of the Customs Union). Export customs duties are payable before the release of goods in accordance with the export procedure (Article 214 of the Labor Code of the Customs Union). The Customs Code of the Customs Union also provides for other deadlines for the payment of customs duties and taxes, for example, during temporary storage of goods (Article 172), when releasing goods before delivery customs declaration(Article 197), when placing foreign goods under the customs procedure of customs transit (Article 227), etc. The above examples show that the deadlines for payment of customs duties and taxes provided for in paragraph 1 of Art. 82 of the Customs Code of the Customs Union, as a rule, are in the nature of deadlines, that is, the deadline is defined as a specific moment (the day the goods cross the customs border, the day the customs authority issues permission for the departure of goods, etc.). The exception is Art. 211, 214, 283 of the Labor Code of the Customs Union, in which time periods are established, that is, we are talking about a long time period, and not about a point in time.
It should be noted that the Customs Union provides for the possibility of independently determining the deadlines for payment of customs duties by the national legislation of the member states without taking into account any conciliation procedures. Thus, the deadlines for payment of customs duties and taxes in relation to goods, the specifics of customs declaration of which in accordance with Art. 194 Labor Code of the Customs Union are determined by the legislation of the member states, established by the legislation of the same member state. In this case, we are talking about the independent determination of payment deadlines by any of the CU members. Thus, one of the cases in which the specifics of customs declaration of goods can be established by the legislation of the Member States is the absence of the declarant with the exact information necessary to carry out this procedure. In Part 2 of Art. 212 of the Federal Law “On Customs Regulation in the Russian Federation” establishes that when submitting an incomplete declaration for goods, the declarant accepts the obligation to submit the missing information in writing within the period established by the customs authority, which for foreign goods cannot exceed 45 days from the date of registration of the incomplete declaration for goods by the customs authority. The deadlines for payment of customs duties are determined at the national level of each CU member state. Thus, the deadlines for paying customs duties in the Russian Federation depend on their type. Customs duties for customs operations are paid simultaneously with the submission of the customs declaration, for customs escort - before the actual implementation of customs escort, for storage - before the actual release of goods from the temporary storage warehouse.
The legislator provides the opportunity to change the deadlines for payment of customs duties, taxes, and fees. In accordance with paragraph 1 of Art. 61 of the Tax Code of the Russian Federation, a change in the deadline for payment of taxes and fees should be understood as a postponement of the established payment deadline to a later time. Changes in the deadlines for payment of customs duties and taxes can be made in the form of deferment or installment payment. It should be noted that the Customs Code of the Customs Union does not define changes in the deadline for payment of customs duties and taxes, and also does not disclose the meaning of the concepts “deferment” and “installment plan”. Clause 1 Art. 64 of the Tax Code of the Russian Federation interprets deferment and installment plans as a change in the payment deadline if there are grounds provided for by law, respectively, with a lump sum or phased payment of the debt amount. A change in the deadlines for payment of customs duties and taxes should be understood as an extension (postponement) of the established payment deadline in the manner and in the forms, as well as in the presence of grounds provided for by an international treaty and the national legislation of the CU member countries. Thus, we can formulate definitions: deferment is a form of changing the deadline for paying customs duties and taxes, in which the payer has the right to extend the deadline with a subsequent lump sum payment of the debt. Installment plan is a form of changing the deadline for paying customs duties and taxes, in which the payer has the right to extend the period with subsequent phased payment of the debt amount.
A deferment or installment plan for customs duties and taxes can be provided both in respect of the entire amount payable and in respect of its part. In the case of taxes, it should be said that changes in payment deadlines can apply to one or more taxes. Deferment or installment payment of customs duties and taxes are provided subject to security for the payment of customs duties (cash, bank guarantee, surety, etc.). The following grounds are identified for granting a deferment or installment plan: 1) damage caused to a person as a result of a natural disaster, technological disaster or other circumstances of force majeure; 2) importation of goods subject to rapid deterioration; 3) import of goods included in the list of certain types of imported foreign aircraft and components for them approved by the Customs Union Commission (in relation to customs duties) or by the Government of the Russian Federation (in relation to taxes), in respect of which deferment or installment payment of customs duties and in other cases. In the case of taxes, we are talking about a list of goods approved by the Government of the Russian Federation.
Within the framework of the international agreement of the member states on changing the deadlines for payment of customs duties, other grounds are also provided, in particular: 1) import by organizations engaged in agricultural activities or supplies for these organizations, planting or sowing material, plant protection products, agricultural machinery, and feeding goods animals, except cats, dogs and ornamental birds; 2) import of goods, including raw materials, materials, technological equipment, components and spare parts for them for their use in industrial processing. The list of grounds for granting deferment and installment plan of customs duties and taxes is exhaustive.
In order to obtain a deferment or installment payment, the payer must submit a written application, as well as a number of documents confirming the grounds for granting a deferment or installment payment and payment state duty. After everyone has submitted necessary documents the authorized customs authority accepts one of next decisions: 1) on granting a deferment or installment plan; 2) refusal to grant a deferment or installment plan. The decision to grant a deferment or installment plan for the payment of customs duties or to refuse to grant a deferment or installment plan must be made within a period not exceeding 10 working days from the date of filing an application for this. In the case of taxes, this period is 15 days. The decision made is communicated in writing to the person who applied for a deferment or installment plan. If the customs authority has decided to grant a deferment or installment plan, then it must contain information about the period for which the deferment or installment payment of customs duties is granted, the amount of customs duties in respect of which the deferment or installment plan is granted, the schedule for making payments, as well as other necessary information. If the customs authority refuses to grant a deferment or installment plan, the decision must indicate the reasons for the refusal. In cases where the customs authority has information at its disposal that persons applying for a deferment or installment plan have arrears in paying customs duties and taxes, and also if bankruptcy proceedings or a criminal case have been initiated against such persons on grounds of a crime related to in violation of customs legislation, then the decision to grant a deferment or installment plan is not accepted by the customs authority. An agreement between the governments of the CU member states determines the terms for which a deferment or installment plan for the payment of customs duties may be granted. Thus, a deferment or installment plan for customs duties is granted for a period of no more than six months, and in relation to goods subject to rapid deterioration, for a period of no more than two months. The period for granting deferment and installment payment of taxes differs from the period provided for customs duties and ranges from 1 to 6 months.
In modern customs legislation of the Customs Union, the determination of deadlines for payment of customs duties and taxes plays a role important role. Deadlines determine the moment or period of time during which a person is obliged to make payment, bring certainty to the legal relations arising in connection with the movement of goods across the customs border, and also discipline the participants in these legal relations, stimulating them to timely and voluntarily fulfill the obligation to pay customs duties.
Introduction
Customs duties and taxes in the customs payment system
3 Excise taxes in the customs payment system
Changes in deadlines for payment of customs duties and taxes
2 Forms for changing the deadlines for payment of customs duties and taxes and the procedure for their submission
Reflection of information about installments and deferment in the declaration of goods
2 Reflection in the goods declaration of information about the repayment of the deferment and the payment of interest
Conclusion
List of sources used
INTRODUCTION
The relevance of the topic of this work is due to the fact that customs payments are an important regulator of state participation in the system of foreign economic relations. They largely determine the country’s place in the international division of labor and provide a significant part of state income.
The experience of developed countries suggests that efficient system customs duties is important factor economic development and a necessary condition for the existence of a strong state. The role of customs payments in their economy has significantly transformed. The fiscal priority of customs payments is being replaced by an emphasis on regulatory and protective functions, for which highly differentiated tariffs are used, based on the principle of escalation.
The purpose of this coursework is to study the institution of customs payments, in particular the procedure and deadlines for their payment, as well as changing these deadlines.
The subject of research in this course work is the timing of payment of customs duties and taxes.
To achieve this goal, the following tasks are expected to be solved:
Describe the concept of customs duties and taxes;
List the types of customs duties and reflect their nature of application;
Consider legislation in the field of changing the deadlines for payment of customs duties and taxes;
Describe the forms of changing the deadlines for paying customs duties.
1. CUSTOMS DUTIES AND TAXES IN THE CUSTOMS PAYMENT SYSTEM
1.1Customs duty: essence, concept, characteristics, functions
Customs payments are considered mandatory for payment of various types of payments (duties, taxes, fees) levied on the federal budget in the amount and manner established by law of the Russian Federation, when moving goods across the customs border of the Customs Union, as part of the implementation of customs policy.
The main customs payments include:
·import customs duty;
·export customs duty;
· value added tax levied when importing goods into the customs territory of the customs union;
excise tax levied when importing goods into the customs territory of the customs union;
·customs duties.
Customs duties are paid when moving goods across the customs border of the customs union and in other cases established by the customs code of the customs union and the legislation of the member states of the customs union.
All customs payments are divided into basic (related to the movement of goods across the customs border) and other (not related to such movement).
Customs duties are paid depending on the customs procedure under which the goods are placed.
The obligation to pay basic customs duties rests, as a rule, with the declarant (a person moving goods across the customs border of the Customs Union, or a customs representative (intermediary) declaring, presenting and presenting goods and vehicles subject to customs clearance, from own name). At the same time, in relation to goods placed in a temporary storage warehouse or a customs warehouse, responsibility for paying customs duties in certain situations rests with the owner of such a warehouse (for example, in the case of the release of goods from a warehouse without the permission of the customs authority or the loss of goods imported to the customs territory of the customs union). In addition, the carrier of goods may also be responsible for paying customs duties (from the moment the goods are imported into the customs territory of the customs union until they are placed under a certain customs procedure).
Customs duties are collected from legal entities, individuals, as well as from entrepreneurs without forming a legal entity. According to Russian customs legislation, payers of customs duties can be directly declarants or other persons.
Customs duties, depending on their type, can be paid both in the currency of the Russian Federation and in foreign currencies, the rates of which are quoted by the Central Bank of the Russian Federation. The Customs Code of the Customs Union stipulates that customs payments are paid before or at the time of acceptance of goods and documents for customs clearance.
Deadlines for payment of customs duties are established for each type of customs duties. In accordance with the Customs Code of the Customs Union for certain types of customs duties, in exceptional cases the payer may be granted a deferment or installment plan for the payment of customs duties related to goods for a period of no more than two months.
Customs duty Mandatory contribution (payment) levied customs authorities of a given country when importing goods into its customs territory or exporting them from this territory and being an integral condition of such import or export. The amount of customs duty is determined by customs tariffs, which contain lists of goods subject to customs duties. In the Russian Federation, the rates of customs duties are uniform and are not subject to change depending on the persons moving across the customs border of the customs union, the types of transactions, except for cases provided for by the Law of the Russian Federation “On the Customs Tariff”. On the territory of participating countries, members of the customs union, they apply the following types duty rates: ad valorem, specific and combined. In order to protect economic interests, imported goods may be temporarily subject to special types customs duties: special, anti-dumping and combined. In addition, seasonal duties may apply. The calculation, payment and collection of duties on goods is based on its customs value in accordance with the Customs Code of the Customs Union.
Customs duties are indirect taxes on imported, exported and transit goods received by the state.
Customs duties are levied at the rates provided for in the customs tariff, which contains the name of imported foreign or exported national goods, units of taxation of goods and duty rates.
In Russia there are:
Import tariff and import duties.
The amount of import duty charged depends on the country of origin of the goods and on trade regime provided by one country or another. Foreign trade regimes are established on the basis of bilateral trade treaties and agreements. The basic import duty rate applies to countries with which trade agreements and agreements providing for most favored nation treatment. According to UN lists, Russia provides preferences in the collection of duties to developing countries (reduced duties) and least developed countries (duty-free import of goods). Goods from countries with which there are no trade agreements are subject to double duty.
Export (export) customs duties. When collecting export duties, specific duties prevail, calculated in euros per unit of product. Export duties in Russia are associated with the following circumstances:
Replenishment of budget revenues;
Protecting the domestic market, where ruble prices for many export goods are much lower than world prices in freely convertible currencies.
Export duties apply to all foreign trade partners. Customs duty meets the main tax characteristics:
·payment of customs duties is mandatory and ensures state coercion;
·customs duty does not represent a payment for services provided and is collected without consideration;
· revenues from customs duties cannot be intended to cover specific government expenses (the principle of prohibition of tax specialization).
With the help of tariffs, you can influence the formation of a foreign trade surplus, increase the inflow of foreign currency, as well as the development of individual regions of the country. The functions of tariff regulation are implemented in close connection with tax system, which partially takes over the tariff element and complements it.
The customs tariff in its content is of an economic nature, which is preferred in a market economy, which presupposes an objective establishment of the relationship between domestic and world prices and the real exchange rate. In a deficit economy, the customs tariff loses its effectiveness and is replaced by more stringent non-tariff methods. It should be noted that the Russian customs tariff does not contain so-called mega tariffs, i.e. tariffs whose rates exceed 100%.
Customs duties perform a number of the following functions. The most important of them are:
The regulatory function of customs duties is performed by wide range economic measures from protectionist protection of domestic producers to liberalization of foreign trade relations in order to saturate the domestic market with goods in demand. contains a wide range of economic, political and legal measures aimed at protecting domestic producers from foreign competitors, attracting goods in demand to the country, and Russia’s participation in international trade, customs and other organizations.
Fiscal function: fulfilling the fiscal function, customs duties serve as one of the main sources of filling the revenue side of the budget, due to the payment by importers and exporters of customs duties for the import or export of goods.
In accordance with the Budget Code of the Russian Federation, they belong to the federal budget revenues and are credited in the amount of 100%.
The importance of the fiscal function is due to the fact that customs payments provide a large share of federal budget revenues.
The regulatory and fiscal functions of customs duties are closely interrelated. They must be comprehensively taken into account when forming and changing the customs tariff.
Protective function- allows you to limit the admission of imported goods to the domestic market.
The incentive function is that import duties may be lower than the difference between national and world prices.
Such duties create greater opportunities for importing goods.
The controlling function is that, thanks to customs duties and payments, based on their total amount, one can judge the volume of exports and imports of goods, estimate the foreign trade balance, as well as the structure of exports and imports.
Based on these data, a regulatory function is implemented to stimulate exports in a certain industry, or favorable conditions are created for the development of lagging industries.
1.2 Value added tax in the customs payment system
Value added tax (VAT) refers to indirect internal taxes. VAT is an indirect tax, a form of withdrawal to the state budget of part of the added value that is created at all stages of the process of production of goods, works and services and is contributed to the budget as they are sold.
Compared to its predecessors (turnover tax and sales tax), VAT has certain advantages. It is more effective than a turnover tax, since it covers trade turnover at all stages; with the expansion of the tax base and rates, revenues can increase. For an individual producer, this tax is less burdensome, since not the entire turnover of goods is subject to taxation, but only the increase in value, and the burden of the tax is distributed throughout the entire trade chain, thereby achieving an equal position for all participants in market relations. It's more simple form taxation, since a single collection mechanism has been established for all payers throughout Russia. For the state it is more preferable, because it is difficult to evade, which reduces the incidence of financial violations. Also, this tax increases the interest in the growth of the entrepreneur’s income to a greater extent, since it automatically exempts the enterprise from tax on production costs. VAT on imported goods performs two functions: firstly, the function of regulating foreign economic activity in order to create equal conditions for competition between domestic and imported goods in the domestic market; secondly, the fiscal function associated with replenishing the revenue side of the federal budget. When determining VAT, ad valorem rates are used. The amount of VAT rates is established by law. Goods imported into the Russian Federation are subject to VAT rates that apply to domestic goods in domestic trade.
Based on the instructions on the procedure for applying value added tax by the customs authorities of the Russian Federation in relation to goods imported into the territory of the Russian Federation, the tax base for calculating VAT when importing goods into the customs territory is determined as the amount:
customs value of goods;
subject to customs duties;
excise taxes payable (on excisable goods).
The amount of value added tax in relation to goods subject to VAT is determined by the formula:
Snds = Ts* N,
where SNDS is the amount of VAT; Tc - customs value; N - tax rate.
The amount of value added tax in respect of goods subject to customs duties and VAT is calculated using the formula:
Snds = (Ts + Sp) * N,
where SNDS is the amount of VAT; Тс - customs value; Sp - amount of customs duty; N - tax rate.
The amount of value added tax in respect of goods subject to customs duty, excise tax and VAT is determined by the formula:
Snds = (Ts + Sp + Ca) * N,
where SNDS is the amount of VAT; Тс - customs value; Sp - amount of customs duty; Ca - excise tax amount; N - tax rate.
As a general rule, the payer of border equalization taxes, as well as customs duties, is the declarant who makes these customs payments before or at the time of acceptance of the cargo customs declaration, or another person in accordance with customs legislation (owner of the customs warehouse, customs carrier, etc. ).
VAT rates are not subject to change depending on who moves goods across the customs border, the type of transaction, and the country of origin of the imported goods, except in cases provided for by Russian legislation.
1.3 Excise taxes in the customs payment system
Excise tax is an indirect tax included in the price individual goods.
Goods subject to excise duty are called excisable goods. Excise duty is levied on both domestic and imported goods. As an economic non-tariff measure, excise tax on imported goods helps create equal conditions for competition in the domestic market between domestic and imported goods. At the same time, excise taxes on imported goods serve as one of the sources of replenishment of the federal budget revenues. The share of excise taxes in the volume of customs payments is, although a small share, but it tends to increase. The main reason for the sharp increase in the share of excise taxes is that since 1996, the customs service has been tasked with collecting excise taxes not only on imported goods, but also on exported ones (oil, gas condensate, natural gas).
The range of domestic and imported excisable goods is the same and is determined by law.
When calculating the amount of excise duty on excisable goods imported into and exported from the territory of the Customs Union, specific, ad valorem and combined rates are applied.
Specific excise tax rates are established in rubles per unit of measurement of excisable goods.
When calculating the amount of excise duty at ad valorem rates, the tax base is taken as the value that includes the customs value of the excisable goods, customs duties and customs fees. Excise tax rates on excisable goods are uniform throughout the country. The exception is excisable types of mineral raw materials, excise tax rates for which are differentiated for individual deposits depending on their mining, geological and economic-geographical conditions.
Combined, that is, taking into account both the volume and cost of excisable goods, and the amount of tax (excise duty) is calculated as the amount obtained as a result of adding excise tax amounts, calculated as the product of a fixed (specific) tax rate and the volume of imported excisable goods in kind and as the corresponding ad valorem (percentage) tax rate percentage share value (the amount obtained by adding the customs value and the customs duty payable) of such goods, but not less than 20 percent of the amount of the customs value and the customs duty payable.
During customs operations, special importance is attached to the clearance of excisable goods.
For excise taxes, there is also a small list of benefits provided in the form of exemption from their payment or refund of previously paid amounts. The criteria for such exemption may include:
customs procedure (re-export, transit, destruction, customs warehouse, refusal in favor of the state, duty-free trade, movement of goods by individuals;
cost of goods (the total cost of goods imported into the customs territory of the Customs Union within one week to one recipient does not exceed 5,000 rubles).
Excise tax payers are organizations, individual entrepreneurs, as well as persons recognized as tax payers in connection with the movement of goods across the customs border of the Customs Union.
Regarding activities within the framework of a simple partnership agreement (joint activity agreement), when determining the payer of the tax in question, it is necessary to note following features. The taxpayer who performs the relevant duties for calculating and paying the entire amount of excise tax is considered to be the person conducting the affairs of the simple partnership. The person conducting the affairs of a simple partnership, as a rule, carries out and accounting transactions for the execution of an agreement on joint activities, therefore the imperative requirement of the Tax Code of the Russian Federation to recognize it as an excise tax payer is quite natural.
If business is carried out by all participants in a joint activity agreement, then, by decision of the partners, tax obligations are assigned to one person (participant). The participant selected as a taxpayer acquires all the rights and bears the responsibilities of an excise tax payer. Moreover, before the start of the first excise operation, he must notify the tax authorities about accepting the obligations of the taxpayer.
Excise taxes are paid at rates that are uniform throughout Russia. A special feature of the legal regime of this tax is the absence of a base rate. Rates are set separately for each type of excisable goods and are expressed as a percentage or rubles and kopecks per unit of measurement.
The following are recognized as excisable goods:
) ethyl alcohol from all types of raw materials;
) cognac alcohol;
) alcoholic products(drinking alcohol, vodka, liqueurs, cognacs, wine, beer, drinks made from beer, other drinks with a volume fraction of ethyl alcohol of more than 1.5 percent;
) tobacco products;
) passenger cars;
) motorcycles with an engine power exceeding 112.5 kW (150 hp);
) motor gasoline;
) diesel fuel;
) motor oils for diesel and (or) carburetor (injection) engines;
) straight-run gasoline.
customs duty tax deadline
2. CHANGE OF DATES FOR PAYMENT OF CUSTOMS DUTIES AND TAXES
1 Legal regulation of changes in deadlines for payment of customs duties
Issues of changing the deadlines for payment of customs duties are regulated by the relevant provisions of the following regulatory legal acts:
-Customs Code Customs Union;
-Agreement on the grounds, conditions and procedure for changing the deadlines for payment of customs duties dated May 21, 2010 (hereinafter referred to as the Agreement);
Decision of the Customs Union Commission dated May 20, 2010 N 255 “On the procedure for making changes and (or) additions to the declaration of goods after the release of goods”;
Decision of the Customs Union Commission dated May 20, 2010 N 257 “On instructions for filling out customs declarations and customs declaration forms”;
Decision of the Customs Union Commission dated September 20, 2010 N 378 “On classifiers used to fill out customs declarations”;
Customs Code of the Republic of Belarus (hereinafter - TMK of the Republic of Belarus);
Tax Code of the Republic of Belarus;
Code of the Republic of Belarus on administrative offenses;
Decree of the President of the Republic of Belarus dated June 13, 2001 N 16 “On the provision of installment payment of value added tax when importing technological equipment and spare parts for it into the territory of the Republic of Belarus” (hereinafter referred to as Decree N 16);
Decree of the President of the Republic of Belarus dated September 24, 2009 N 465 “On some issues of improving leasing activities in the Republic of Belarus” (hereinafter referred to as Decree N 465);
Resolution of the State Customs Committee of the Republic of Belarus dated January 24, 2007 N 11 “On some issues related to the collection of customs duties and interest”;
Resolution of the State Customs Committee of the Republic of Belarus dated December 24, 2010 N 48 “On some issues of customs declaration of goods and changes and (or) additions to the information stated in the declaration for goods.”
This material does not discuss the issues of obtaining deferments (installment plans) for the payment of customs duties provided for by Decree of the President of the Republic of Belarus dated 08/23/2005 N 391 “On deferment of payment of customs duties and value added tax” and Decree of the President of the Republic of Belarus dated 03/28/2006 N 182 " On improving the legal regulation of the procedure for providing state support legal entities and individual entrepreneurs", due to their irrelevance.
2.2 Forms for changing the deadlines for payment of customs duties and taxes and the procedure for their submission
If there are grounds for granting a deferment or installment plan for the payment of customs duties and taxes, the Federal Customs Service of Russia or other customs authorities determined by it, upon the application of the payer of customs duties and taxes in writing, may change the deadline for payment of customs duties and taxes.
The deadline for payment of customs duties and taxes is changed in the form of deferment or installment plan.
Granting a deferment or installment plan for the payment of customs duties and taxes may be refused only if there are circumstances that preclude the granting of a deferment or installment plan.
A deferment or installment plan for the payment of customs duties and taxes may be granted for one or more types of customs duties and taxes, as well as for the entire amount payable or part thereof.
The grounds and conditions for granting a deferment or installment plan for the payment of customs duties are provided for in the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus, and the Government of the Republic of Kazakhstan dated May 21, 2010 “On the grounds, conditions and procedure for changing the deadlines for the payment of customs duties” (hereinafter referred to as the Agreement).
A deferment or installment plan for the payment of customs duties represents a change in the deadline for the payment of customs duties if there are grounds provided for in Article 6 of the Agreement, with a one-time or phased payment by the payer of the deferred (installed) amount, respectively.
Deferment or installment payment of customs duties is provided subject to ensuring the payment of customs duties in the manner prescribed by Chapter 12 of the Customs Code of the Customs Union.
The decision to grant a deferment or installment plan for the payment of customs duties is made upon a written application from the payer:
in the Republic of Belarus, in the Republic of Kazakhstan - by the customs authority to which the customs declaration is submitted;
in the Russian Federation - the Federal Customs Service or a customs authority determined by it.
The application for a deferment or installment plan for the payment of customs duties shall indicate the following information:
) information about the payer;
) Description of goods;
) details of the foreign trade agreement (international agreement);
) grounds for granting a deferment or installment plan;
) the amount of customs duties in respect of which a deferment or installment plan is requested;
) the period for which the deferment or installment plan is requested;
) a schedule for the phased payment of amounts of customs duties in respect of which an installment plan is requested;
) information about the absence of circumstances specified in Article 8 of the Agreement, in the presence of which a deferment or installment plan is not provided.
Submission of the application must be accompanied by the submission to the customs authority of documents confirming the existence of grounds for granting a deferment or installment plan for the payment of customs duties provided for in the Agreement.
The decision to grant a deferment or installment plan for the payment of customs duties or to refuse to grant a deferment or installment plan is made within a period not exceeding ten working days from the date of filing an application for this.
The decision to grant a deferment or installment plan or to refuse to grant it is communicated in writing to the person who applied for it.
The decision to grant a deferment or installment plan shall indicate information about the payer, the period for which the deferment or installment plan is granted for the payment of customs duties, the amount of customs duties in respect of which the deferment or installment plan is granted, as well as other information necessary for applying this decision when releasing goods.
The decision of the customs authority to grant an installment plan also indicates a schedule for the phased payment of customs duties.
The decision to refuse to grant a deferment or installment plan shall indicate the reasons for such refusal.
The decision of the customs authority to grant a deferment or installment plan for customs duties is a document evidencing facts of legal significance if the customs declaration of goods in respect of which such a decision was made was made within three months from the date of its adoption.
A deferment or installment plan for the payment of customs duties is provided to the payer of customs duties if one of the following grounds exists:
) damage caused to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure;
) delay to the payer of customs duties in financing from the federal (republican) budget or payment for a government order completed by this person;
) importation of goods subject to rapid deterioration;
) making deliveries within the framework of international agreements, one of the parties to which is a member state of the Customs Union, unless the legislation of a member state of the Customs Union establishes that this circumstance is not the basis for granting a deferment or installment plan for the payment of customs duties;
) import of goods included in the list of certain types of imported foreign aircraft and their components approved by the Commission of the Customs Union, in respect of which deferment or installment payment of customs duties may be granted;
) import by organizations engaged in agricultural activities or supplies for these organizations, planting or seeding material, plant protection products, agricultural machinery of subheadings 8424 81, 8433 51, 8433 59 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, goods for animal feeding, except cats, dogs and ornamental birds;
) import of goods, including raw materials, materials, technological equipment, components and spare parts for it, for their use in industrial processing.
The legislation of a member state of the Customs Union may determine a list of goods, including raw materials, materials, technological equipment, components and spare parts for it, used in industrial processing.
For the purposes of the Agreement, industrial processing means the use of goods in production to produce new goods, the code of which, in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union, differs from the code of goods imported for their industrial processing at the level of any of the first four digits.
Deferment or installment payment of customs duties is provided in respect of goods that will be placed under the customs procedure of release for domestic consumption.
A decision to grant a deferment or installment plan for the payment of customs duties is not made if the customs authority has information that the persons applying for a deferment or installment plan are in arrears in the payment of customs duties and taxes, or bankruptcy proceedings have been initiated against these persons or a criminal case has been initiated on the grounds of a crime related to violation of customs legislation, as well as if the payer has not provided the necessary information and documents to the customs authority.
If the customs authority receives such information before granting a deferment or installment plan for the payment of customs duties, the decision to grant a deferment or installment plan is subject to cancellation, of which the person who submitted the application for a deferment or installment plan is notified in writing.
Deferment or installment payment of customs duties is granted for a period of no more than six months, and in relation to goods specified in subparagraph 3 of paragraph 1 of Article 6 of the Agreement - for a period of no more than two months.
For deferment or installment payment of customs duties, interest is charged, accrued in accordance with the legislation of the member states of the Customs Union on the amount of customs duty, the payment deadline for which has been changed, for the period from the day following the day of release of goods to the day of termination of the obligation to pay customs duties .
Interest must be paid later in the day following the day of termination of the obligation to pay customs duties.
Payment, collection and return of interest are carried out in the manner prescribed by the Customs Code of the Customs Union in relation to the payment, collection and return of customs duties.
The grounds and conditions for granting a deferment or installment plan for the payment of taxes are established by Chapter 15 of the Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation” (hereinafter - the federal law).
If there are grounds established by Article 134 of the Federal Law, the federal executive body authorized in the field of customs affairs, or other customs authorities determined by it, upon the application of the payer of customs duties and taxes in writing, may change the deadline for paying taxes in the form of granting a deferment or installment plan for their payment .
Deferment or installment payment of taxes may be granted for one or more types of taxes, as well as for the entire amount payable or part thereof.
Deferment or installment payment of taxes is provided subject to ensuring payment of the amount of taxes in the manner prescribed by the Customs Code of the Customs Union and the Federal Law. The decision to grant a deferment or installment payment of taxes or to refuse to grant it is made within a period not exceeding 15 days from the date of filing an application for this. The provision of a deferment or installment plan for the payment of taxes may be refused if there are circumstances that preclude the provision of such a deferment or installment plan.
Deferment or installment payment of taxes is provided for a period of one to six months.
The decision to grant a deferment or installment payment of taxes or to refuse to grant it in writing is communicated to the person who applied for its grant. The decision shall indicate the period for which a deferment or installment payment of taxes is granted, and in the event of a refusal to grant a deferment or installment payment of taxes, the reasons for such a decision.
Deferment or installment payment of taxes is provided to the payer of customs duties and taxes if there is at least one of the following grounds:
) damage caused to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure;
) delays to this person in funding from the federal budget or payment for work performed by this person government order;
) if the goods imported into the territory of the Russian Federation are goods subject to rapid deterioration;
) the person makes deliveries under an international treaty of the Russian Federation;
) if the goods imported into the territory of the Russian Federation are goods included in the list of certain types of imported foreign aircraft and their components approved by the Government of the Russian Federation, in respect of which deferment or installment payment of taxes may be granted.
A deferment or installment plan for paying taxes is not provided if, in relation to the person applying for the said deferment or installment plan:
) a criminal case has been initiated, the preliminary investigation of which is referred by the criminal procedural legislation of the Russian Federation to the competence of the customs authorities;
) bankruptcy proceedings have been initiated.
If these circumstances exist, a decision to grant a deferment or installment plan for the payment of taxes cannot be made, and the decision made is subject to cancellation, of which the person who filed the application for a deferment or installment plan is notified by the customs authority in writing within three working days.
For granting a deferment or installment plan for the payment of customs duties and taxes, interest is paid in the amount and manner established by Article 120 of the Federal Law.
3. REFLECTION IN THE DECLARATION FOR GOODS INFORMATION ABOUT INSTALLMENTS AND DEFERMENT
1 Reflection in the goods declaration of information about the receipt of deferments or installment plans for the payment of customs duties
Information about receiving a deferment or installment plan is reflected in the goods declaration in the following order:
-in column 44 “Additional information / Documents provided”, when the legislation provides for obtaining a decision from the customs authority on granting a deferment or installment plan, indicated in a separate line: document code “07021” or “07022” in accordance with the Classifier of types of documents used for customs declaration; number and date of the decision to grant a deferment or installment plan; payment type code in accordance with the Classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities;
-in the column "SP" of column 47 "Calculation of payments" according to the corresponding code of the type of customs payment and the calculated amount, the code for the specificity of payment of customs payment "OP" or "RP" is indicated in accordance with the Classifier of specifics for the payment of customs duties and other payments, the collection of which is entrusted to customs organs;
in column 48 “Deferred payments” the following is indicated: code of the type of customs payment in accordance with the Classifier of types of taxes, fees and other payments, the collection of which is entrusted to the customs authorities; number and date of the regulatory legal act on the basis of which a deferment or installment plan for payment of customs duties was granted; date (XX.XX.XXXX - day, month, year) corresponding last day payment. In this case, all elements are separated from each other by a dash “-”, spaces between elements are not allowed.
3.2 Reflection in the goods declaration of information about the repayment of the deferment and the payment of interest
Information about the repayment of the deferment and the payment of interest is reflected in the goods declaration by adjusting the previously declared information:
-in the column "SP" of column 47 "Calculation of payments" in the corresponding line the code "VU" is indicated in accordance with the Classifier of features of payment of customs and other payments, the collection of which is entrusted to the customs authorities;
-in column 47 “Calculation of payments” interest is calculated (if necessary);
Column B "Calculation details" is supplemented with information about payment documents confirming the repayment of the deferment and the payment of interest.
Reflection of information about the repayment of installments and payment of interest is carried out in the declaration of goods by step-by-step adjustment (as the payment deadline for each part of the amount of the provided installment payment becomes due) of the previously declared information:
-in column 47 “Calculation of payments”, when paying from the first to the penultimate parts of the customs payment, information on the amount payable is indicated in a separate line on an accrual basis:
-in column 47 “Calculation of payments”, when paying the last part of the customs payment on the provided installment plan, the second line is excluded, and in the first line in the column “SP” of column 47 “Calculation of payments” the code “VU” is indicated in accordance with the Classifier of features of payment of customs and other payments , the collection of which is entrusted to the customs authorities;
in column 47 “Calculation of payments” interest is calculated (if necessary);
Column B "Calculation of payments" is supplemented with information on payment documents confirming the repayment of the deferment and the payment of interest.
Such an adjustment is made by submitting a corrective declaration, which is considered as a reasoned written request from the declarant or on his behalf and on behalf of the customs representative to make changes and (or) additions to the declaration for goods.
CONCLUSION
A study of the system of customs payments allows us to note that almost every step of a subject of foreign economic activity is regulated by applying measures of customs - tariff and non-tariff regulation, namely: associated with the payment of certain customs duties, compliance with the prohibitions and restrictions established by the legislation of the Russian Federation on state regulation of foreign trade activities .
Thus, customs payments are funds collected by customs authorities from persons involved in the process of moving goods and Vehicle across the customs border of the CU. Payment of payments is one of the main conditions for transactions related to foreign trade. Legal basis on the calculation and payment of customs duties is enshrined in the Customs Code of the Customs Union. Taking into account what is stated in this course work, as well as taking into account the ongoing reform of customs affairs in the Russian Federation, and the creation of the Customs Union affected by this study issues of changing the deadlines for paying customs duties are of interest from a scientific and applied point of view.
When writing this course work, I reviewed the main provisions on customs duties and taxes, and also paid attention to Special attention methods of changing the deadlines for payment of customs duties and taxes.
During the preparation of the course work, the basis was the study current legislation TS. Along with sources directly related to the problem under study, regulations and literature were widely used. The main basis for the work was: Federal laws, the Customs Code of the Customs Union, the Administrative Code, the Tax Code. Real course work represents comprehensive study customs payments.
LIST OF SOURCES USED
1.Customs Code of the Customs Union (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 No. 17) (as amended on April 16, 2010)//Consultant Plus
2.Tax Code of the Russian Federation (Part One) dated July 31, 1998 N 146-FZ (as amended on December 28, 2013).
.Budget Code of the Russian Federation. - M.: Media, 2008.
.Agreement on mutual administrative assistance of customs authorities of the member states of the customs union dated May 21, 2010//Consultant Plus
.Federal Law of December 8, 2003 No. 164-FZ (as amended on December 6, 2011) “On the fundamentals of state regulation of foreign trade activities” // Consultant Plus
.Decision of the Customs Union Commission dated November 27, 2009 No. 130 (as amended on June 20, 2012) “On unified customs and tariff regulation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation” //Consultant Plus
7.Federal Law of November 27, 2010 No. 311-FZ (as amended on December 6, 2011) “On customs regulation in the Russian Federation” //Consultant Plus
8.Bazarova A.S. Customs duties and taxes//Accountant and law. - 2007. - No. 3 (99). - P. 48
9.Bondarenko N.P. Customs and tariff regulation of foreign trade activities. M., ICC “MarT”, 2007.
10.Foreign economic activity: Textbook / ed. B.M. Smitienko, V.K. Pospelov. - 3rd ed., revised. and additional - M.: Publishing house. Center "Academy", 2006. - 314 p.
11.Worldwide trade Organization and national economic interests (College of authors; edited by Corresponding Member of the RAS Korolev I.S.). - M., “Science”, 2010.
12.Speech at the forum “Customs Union. First results and prospects" September 30, 2010, Congress Center of the Swissotel Red Hills Hotel, Moscow
13.Speech by the Head of the Center for Post-Soviet Studies, Doctor of Economics, Professor of the Institute of Economics of the Russian Academy of Sciences Leonid Vardomsky [Electronic resource]. - Access mode #"justify">14. Gabrichidze B.N. Course of customs law of the Russian Federation. M., 2003.
15.Dzyubenko P.V. Customs and tariff policy in the scientific heritage of D.I. Mendeleev: lessons for Russia: Tutorial- M.: RIO RTA, 2004.
16.Korchazhkina N.P. The role of customs and tariff regulation in the field of foreign trade policy of the Russian Federation // Actual problems Finance and banking: Sat. scientific tr. Vol. 8. - St. Petersburg: St. Petersburg State University of Economics and Economics, 2010.
17.Ledenev S.V., Khokonov A.Kh. The influence of customs policy on attracting foreign investment into the national economy // Digest-Finance. - 2006. - No. 4 (100). - P. 15.
18.Novokshonov I. Customs and tariff regulation of foreign trade activities // Law and Economics. -2011. - No. 3. - 57-61.
19.Samsonov V.A. Instruments of non-tariff regulation // World Economic Journal. - 2007. - No. 8 - 225 p.
20.Svinukhov V.G. Customs tariff regulation of foreign economic activity and customs value. - M., “Economist”, 2012.
21.Customs law. Express reference book for university students. 3rd ed. add. and processed - M.: ICC “Mart”, Rostov n/a: publishing house. center "March", 2005. - 544 p.
22.Finance, money turnover, credit: textbook / ed. M.V. Romanovsky, O.V. Vrublevskaya. - M.: Yurayt-Izdat, 2007. - 543 p.
.Finance: textbook / A.I. Arkhipov, I.A. Pogosov, I.V. Karaeva [and others]; edited by A.I. Arkhipova, I.A. Pogosova - M.: TK Welby, Prospekt Publishing House, 2007. - 632 p.
.Finance: textbook / under. ed. prof. M.V. Vrublevsky, prof. B.M. Sabanti. - 2nd ed., revised. and additional - M.: Yurait-Izdat, 2007. - 462 p.
.Khalipov S.V. Customs law: Textbook. 3rd ed., revised. and additional - M: “Zerkalo-M”, 2006 - 440 p.
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When importing goods, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival (clause 1 Article 329 of the Labor Code of the Russian Federation).
The payment deadline may be extended. The payment deadline is changed in the form of a deferment or installment plan (clause 2 of Article 333 of the Labor Code of the Russian Federation). Deferment or installment payment of customs duties is provided for a period of one to six months (clause 6 of Article 333 of the Labor Code of the Russian Federation) upon a written application from the tax payer. In this case, goods declared for release for free circulation are considered conditionally released (clause 4 of Article 151 of the Labor Code of the Russian Federation). For granting a deferment or installment plan for the payment of customs duties (taxes), interest is charged on the amount of debt to pay customs duties based on the refinancing rate of the Central Bank of the Russian Federation in effect during the period of deferment or installment plan (Article 337 of the Labor Code of the Russian Federation).
The condition for granting a deferment or installment payment of tax, as a rule, will be security in the form of:
- collateral
- or bank guarantee,
- or depositing funds into the cash register or into the account of the customs authority in the federal treasury (cash deposit),
- or guarantees (Articles 333, 340 of the Labor Code of the Russian Federation).
In addition to the listed methods, the State Customs Committee, together with the Ministry of Finance of Russia, can establish cases when the payment of customs duties can be ensured by an insurance agreement.
In case of non-payment or incomplete payment of customs duties and taxes within the established time limits, customs authorities collect customs payments from persons responsible for the payment of customs duties and taxes (Article 320 of the Labor Code of the Russian Federation), or at the expense of the cost of goods in respect of which customs duties have not been paid ( Article 352 of the Labor Code of the Russian Federation).
Collection is carried out from legal entities in an indisputable manner. Without going to court, collection can be made both on funds in bank accounts and on other property of the payer.
Customs payments can be paid in non-cash form to the account of the customs authority opened for these purposes, or in cash to the cash desk of the customs authority.
The moment of fulfillment of the obligation to pay customs duties, including VAT, in case of non-cash payment is the day the funds are written off from the payer’s bank account (Article 332 of the Labor Code of the Russian Federation).
Advance payments towards upcoming customs payments are allowed. Advance payments can be made to the cash desk or to the account of the customs authority in the currency of the Russian Federation, as well as in foreign currency. At the request of the payer, the customs authority is obliged to provide him with a report on the expenditure of funds made as advance payments in writing no later than 30 days from the date of receipt of the request (clause 4 of Article 330 of the Labor Code of the Russian Federation).
Advance payments can be returned at the request of the person who made them. The refund is carried out in the same manner as the refund of customs duties and taxes.
You can make customs payments using a customs card, which is similar to a credit card, but is used only for settlements with customs. The technology for settling customs payments using customs cards is described in Order No. 757 of the State Customs Committee of Russia dated August 3, 2001. The card can be used to pay customs duties, interest for deferment (installment plans), penalties and fines.
Persons responsible for payment calculate the amount of customs duties (taxes) independently in rubles (clause 1 of Article 324 of the Labor Code of the Russian Federation). IN general case for the purposes of calculating customs duties and taxes, the rates in effect on the day the customs declaration is accepted by the customs authority are applied (clause 1 of Article 325 of the Labor Code of the Russian Federation).
Customs duties, taxes and customs fees are paid at the payer's choice both in the currency of the Russian Federation and in foreign currency, the rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the legislation of the Russian Federation on currency regulation and exchange control (clauses 2 and 3 of Article 331 of the Labor Code of the Russian Federation ).
Related information:
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Payers of customs duties and taxes are declarants and other persons responsible for their payment. At the same time, any person has the right to pay customs duties for goods transported across the border.
The term for payment of customs duties should be understood as the period of time during which the interested party is obliged to pay the amount due.
Article 329 of the Labor Code establishes various deadlines for such payment. When importing, it should not exceed 15 days from the date of presentation of goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation or from the date of completion of internal customs transit, if declaration is made in another place. When exporting, customs duties are paid no later than the day the customs declaration is submitted. When it changes customs regime customs payments must be paid no later than the day established for the end of the modified customs regime. If a person violates restrictions on the use and disposal of goods, the payment period is considered to be the first day of such violation, and if it cannot be established, the day of acceptance of the customs declaration for such goods. If the requirements and conditions of customs procedures are violated, entailing the obligation to pay customs duties, the deadline for their payment is the day of such violation, and if it is impossible to determine it, the day the corresponding customs procedure begins.
Customs duties, as a rule, are paid before the customs authority performs legally significant actions. Behind customs clearance fees are paid before filing a customs declaration or simultaneously with its filing, customs escort - before the start of its actual implementation, for storage - before the actual release of goods from a temporary storage warehouse or from a customs warehouse.
Early payment of customs duties in advance is also allowed. In accordance with Part 1 of Art. 330 of the Labor Code, advance payments are funds deposited into the account of the customs authority for upcoming customs payments and not identified by the payer as specific types and amounts of customs payments in relation to specific goods. The funds contributed in this way are the property of the subject of foreign economic activity, and the customs authority does not have the right to spend them independently.
Advance payments are not subject to customs duties for several reasons: firstly, this type Customs payments are not provided for by the norms of customs legislation, in particular Art. 318 TK; secondly, these payments are not transferred to the federal budget; their records are kept by the customs authority in a separate subaccount; thirdly, payment of payments in advance is only a method of such payment; fourthly, the customs authority informs the payer about the expenditure of advance payments. Advance payments are transformed into customs payments only when the payer disposes of the funds by submitting a customs declaration or submits an application for their use108. This moment will be the deadline for paying customs duties. Thus, an advance is only a form of payment of customs duties. ?
At the request of the payer, the customs authority is obliged to provide him with a report on the expenditure of funds made as advance payments in writing no later than 30 days from the date of receipt of the request. If necessary, a joint reconciliation of the expenditure of funds is carried out. Its results are documented in an act, which is drawn up in two copies and signed by the customs authority and the payer.
Customs duties and taxes must be paid to the cash desk or to the account of the customs authority. At the request of the payer, customs authorities are obliged to issue confirmation of such payment in writing. In relation to goods sent by international mail, customs duties are collected on the basis of a postal money transfer form drawn up by a customs official. These amounts are then transferred to the account of the customs authorities. Payment of customs duties can also be carried out using a customs card, which is a microprocessor bank card, which is issued by credit institutions (issuing banks) and is a tool for accessing the payer’s account109.
The general rule established by the Tax Code of the Russian Federation states that the obligation to pay taxes is fulfilled in the currency of the Russian Federation (clause 3 of article 45). Part 2 of Art. 331 of the Labor Code secures the right to choose a foreign economic activity entity to pay customs duties in an alternative currency form.
Payment of customs duties involves determining the exact moment of the specified action. When can the obligation to pay customs duties and taxes be considered fulfilled? Taking into account the specifics of the norms of the Customs Code of the Russian Federation, such an obligation is considered fulfilled:
from the moment funds are written off from the payer’s bank account; from the moment of depositing cash into the cash desk of the customs authority;
from the moment of offset of overpaid amounts (advance payments) towards the payment of customs duties, and if such offset is made at the initiative of the payer - from the moment of acceptance of the application (receipt of the order) for offset;
from the moment of offset against payment of customs duties of funds paid by a bank, other credit organization or insurance organization in accordance with a bank guarantee or insurance agreement, as well as by a guarantor in accordance with a guarantee agreement;
from the moment of foreclosure on goods for which customs duties have not been paid, or on the subject of collateral or other property of the payer, if the amount of the specified funds is not less than the amount of debt for payment of customs duties and taxes.
In exceptional cases, the established deadline for payment of customs duties may be postponed, which means granting the payer a deferment or installment plan.
In Art. 334 of the Labor Code provides an exhaustive list of grounds for changing the deadline for payment of customs duties:
causing damage to a person as a result of force majeure;
delay to the payer of funding from the federal budget; movement of perishable goods;
making deliveries under intergovernmental agreements. Deferment of payment of mandatory payments should be understood as a change in the deadline for their payment with a lump sum payment by the payer of the debt amount.
Installment is an establishment additional period payment with stage-by-stage payment of debt amounts, while a schedule of deadlines for partial payment of customs duties (periodic payments) and their amount for each repayment is drawn up. i
A change in the deadline for payment of customs duties may be granted for one or more types of customs duties, taxes, as well as in relation to the entire amount payable or part thereof. A prerequisite for this is to ensure the payment of customs duties using collateral (including cash),
j bank guarantee, guarantee. The main purpose of using such measures is to prevent possible non-payment and, ultimately, to transfer funds to the federal budget. Interest is charged on the amount of debt at the refinancing rate of the Central Bank of Russia in effect during the deferment or installment plan period.
I The decision to grant a deferment or installment plan (in writing) is made within a period not exceeding 15 days from the date of filing an application for this. It is communicated to the interested party. It indicates the period for which the deferment or installment plan is granted (from one to six months). The reasons for refusal are indicated in the decision.
The customs authority does not allow the granting of a deferment or installment plan only in two cases: when a criminal case is initiated against an interested person on the grounds of a crime related to violations of customs legislation, or when bankruptcy proceedings are initiated.
Forced collection of customs duties is applied in the event of non-payment or incomplete payment, if the person responsible for this has not satisfied the legal requirement of the customs authorities. Forced collection is impossible if the demand for payment of customs duties is not made within three years from the date of expiration of the deadline for their payment or from the date of the occurrence of an event entailing the obligation to pay customs duties. Prohibitions also include situations when the amount of customs duties and taxes in relation to goods specified in one customs declaration or sent to the same recipient at the same time by the same person is less than 150 rubles.
Late payment entails the payment of a penalty starting from the day following the day of expiration of the payment deadline. The interest rate of the penalty is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of Russia in effect during the period of delay (Part 2 of Article 349 of the Labor Code). Penalties are paid in addition to the amounts of arrears, regardless of the application of other measures of liability for violation of the customs legislation of the Russian Federation.
The deadline for paying penalties is simultaneously with the payment of customs duties or after that, but no later than one month from the date of such payment.
Before the start of forced collection, no later than 10 days from the date of discovery of the fact of non-payment or incomplete payment, the customs authority is obliged to submit a demand to the payer. It provides its written notice of the amount of payments not paid on time and of the obligation to pay it within a period of no less than 10 working days and no more than 20 days from the date of receipt.
Forced collection can be undisputed or contested. It is indisputable for legal entities when collection is made at the expense of non-cash funds in the payer’s accounts, as well as at the expense of his other property. If collection is made in judicial procedure(for individuals), it is considered disputed.
In case of undisputed collection, the decision on this is the basis for sending a collection order to the payer’s bank to write off the necessary funds from his accounts and transfer the necessary funds to the account of the customs authority. In the absence of such means, foreclosure may be applied to goods not released for free circulation; unspent balance of unclaimed advance payment amounts: cash deposit or other property of the payer, including cash.
Excessively paid or excessively collected amounts of customs duties and taxes are subject to refund by the customs authority upon the application of the payer submitted in accordance with Part 2 of Art. 355 of the Labor Code, to the customs authority into whose account the specified amounts were paid or by which the collection was made, no later than three years from the date of their payment or collection. If a fact of excessive payment (collection) is discovered, the customs authority is obliged, no later than one month from the date of discovery of such a circumstance, to inform the payer about the amount of overpaid (collected) customs duties.
The total period for consideration of the application for return, making a decision on it and the return itself cannot exceed one month from the date of filing the application by the interested party and submitting the necessary documents. If the customs authority violates the specified deadline, interest is charged at the refinancing rate of the Central Bank of Russia for each day of delay on the amount of overpaid (collected) customs duties not returned within the established period. Refunds are made in the currency of the Russian Federation.
Refunds of overpaid (collected) amounts, at the request of the payer, can also be made in the form of an offset against the fulfillment of obligations to pay other customs duties, penalties, interest or fines.
Refunds of overpaid or overcharged customs duties and taxes are not made:
if the payer has a debt to pay customs duties in the amount of the specified debt;
if the amount of customs duties subject to refund is less than 150 rubles, with the exception of cases of excessive payment of customs duties by individuals or their excessive collection from these persons;
in case of filing an application for the refund of customs duties and taxes after the established deadlines.
If there is a debt to pay customs duties, penalties and interest, the customs authority has the right to independently repay it at the expense of excess funds. He informs the payer about this within three days from the date of offset.
When returning customs payments, interest on them is not paid (except for cases of violation of the return deadlines by the customs authorities) and the amounts are not indexed.
More on the topic § 6. Procedure and terms for payment of customs duties:
- 6. Measures to ensure payment of customs duties and their application
- 9.1.9. The procedure for calculating, the procedure and terms for paying tax by taxpayers making payments to individuals
- § 8. Peculiarities of payment of customs duties when moving goods by individuals
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