Release subject to payment of customs duties. Ensuring payment of customs duties: customs protects us from ourselves

Most operations involving the movement of goods across the customs border come down to import and export. Advance payments to sellers and the need to find large sums to pay customs duties long before the final sale of goods often stop novice entrepreneurs from concluding profitable but time-consuming transactions.

To search for fresh business ideas, you can delve into more complex foreign trade regimes, for example, processing outside the customs territory, transit, etc. Unlike simple import/export, where 100% advance customs payments are required to clear goods, in the last two cases, foreign trade entities are faced with the concept of securing customs payments.

What is customs security under the Customs Code of the Customs Union?

According to the Customs Code of the Customs Union, customs provision implies the release of goods from customs without the actual sending of customs payments, but under certain guarantees from the declarant.

Under what conditions is it used?

All cases of application of collateral can be divided into unconditional and exceptional.

The first ones are always used when following modes foreign economic activity:

customs transit;
processing outside the customs territory;

Why security is used: ideally, if the regime of transit and processing abroad is observed, customs duties should not be collected, but the state still wants to “insure” against the dishonesty of foreign economic activity subjects, so that they would be discouraged from deceiving the fiscal authorities and hiding from paying customs duties.

Under the guise of transit and processing, some entrepreneurs actually carry out duty-free imports and exports: goods can always “get stuck” in the Russian Federation during transit, and vice versa – “dissolve” abroad during processing.

Exceptional - the term speaks for itself. These are individual customs precedents associated with various temporary interstate agreements, force majeure, transitional stages and other cases when customs authorities and foreign economic activity cannot clearly agree within the allotted time on the amount of customs duties to be paid (while delaying there is no legal reason for the goods to be held at customs). Example of calculation of customs duties online calculator, and you will find those necessary for conducting foreign economic activity in a special section of our resource.

Classification exceptional cases applications customs support quite conventional:

Changing the deadlines for paying customs duties provided for by international treaties;
Release of goods with subsequent examinations(expertise in the broad sense: product samples, additional checks, obtaining additional certificates, cost confirmations, etc.);
Release of goods classified as conditionally released(when goods must be placed in a customs warehouse, but in fact cannot be placed there);
Other cases(customs regulation is not a collection of rules, but a living process, where each ambiguous case must be considered individually, but this takes time, and customs authorities do not have the right to detain goods longer than provided for by the legislation of the Russian Federation).

A separate point is made:

Customs support for business entities engaged in customs activities: customs representatives, MBT, owners of customs warehouses, authorized economic operators, customs carriers.

On a pleasant note: security is not required if the number of fees to be paid does not exceed the equivalent of 500 euros.

General support

If a foreign trade entity plans to operate for a long time in a mode that involves the use of customs security, or cover it with the corresponding type of activity large territory associated with the involvement of several customs authorities, then to facilitate the work he can issue a General Security of Customs Payments (GTO).

GTO is a kind of subscription, which is confirmed by one of the customs authorities and recognized by others involved in the supply chain. The GTO operates in a designated area for a certain period of time. One customs Department accepts general security and issues confirmations for submission to other involved customs authorities.

The general customs provision as a document indicates:

The customs authority-principal (who accepted and confirmed the security);
The foreign trade entity that provided it;
Security amount;
Validity;
List of customs operations that are covered by the GTO;
If there is a customs authority in which several operations are performed, then the amount that the SCD covers for this authority is additionally indicated.

Collateral amount

The amount of customs security for unconditional cases is determined according to the HS codes without taking into account preferences and benefits:

For customs transit– full duty and VAT required to be paid upon import;
When exported for processing– full export duty (if applicable), required to be paid upon export. About documents confirming export. This information will be especially useful for novice participants in foreign trade;
For excisable goods in the Russian Federation There are separate requirements for the amount of customs security, currently these are certain fixed amounts. you can look in the previous article.

From the unpleasant:

During the customs transit procedure, the customs rates of the states of the Customs Union are taken into account. If they differ from the rates of the Russian Federation, then the maximum rate is accepted for calculation, as if the goods were on the territory of this state with the maximum rate.
For exceptional cases, the amount of customs security is calculated based on the available data on the product; if there are several options, the maximum rates of duties, excise taxes and other potentially possible payments are taken into account.
If a foreign trade entity is suspected of in a certain form fraud, then the amount of potentially applicable fines that would have been applied if the fraud were confirmed will be added to the base maximum amount.
For cases where there is no initial data for calculating potential duties (the cost has not been confirmed, there is no data on the code), information on the cost of a similar product, in the opinion of customs, is used.

Methods of ensuring payment of customs duties

Customs security is a kind of pledge, where the subject of foreign economic activity acts as a pledger, and the customs authority as a pledgee. Third parties – guarantors – may be involved in these relationships.

Now about the types of collateral - they are also methods of security.

The collateral can be any property - the property of a foreign economic activity object.

Pledge of property

It is drawn up in the form of an agreement on the pledge of property between customs and the declarant (legal entity).

You cannot pledge:

previously mortgaged property;
property located outside the Russian Federation;
perishable goods;
objects and products of the energy industry.

Bank guarantee

Can be provided by a bank, insurance or other credit organization included in the register of customs guarantors. IN within three days, the customs authority is obliged to check the submitted guarantee and confirm it, or refuse to accept it.

Refusal for acceptance bank guarantee This could be due to incorrect paperwork or exceeding the total guarantor limit. Therefore, it is better to check information about your potential guarantor in advance at customs.

Surety

The meaning of a guarantee as a way to ensure the payment of customs duties is the same as a bank guarantee, only the guarantor is not included in the customs register, and the proposal is considered not 3, but 15 days.

In order for customs to approve a guarantor, it is necessary that he send a proposal to customs to consider his candidacy, attaching a draft of a tripartite guarantee agreement or a bilateral agreement plus the declarant’s consent to accept the guarantee.

The desire of the guarantor to become a guarantor must again be supported by a reliable bank guarantee.

Depositing a cash deposit into the FC account

Having sent the entire amount, you must obtain a customs receipt, which must then be submitted to a specific customs authority to obtain a guarantee. Although the money is in the account of the customs office, the individual customs authority knows nothing about it.

If full or partial obligations under the guarantee arise, the following options for the movement of funds are possible:

The amount of duties and taxes is deducted from the deposit amount and is counted against the payment of future customs duties (the remaining money after the expiration of the obligation is returned to the payer or counted against future transactions);
The amount of duties and taxes is paid separately by the payer, and the amount of the deposit is returned to him in in full(or optionally counted towards future transactions);

The guarantee must be supported by a bank guarantee.

The most in a simple way Obtaining customs security at first glance is a cash deposit, but this is only economically beneficial if the amounts are small and ultimately the payments will actually be payable.

For cases where duties and taxes will still not be withheld, it is better to refrain from an interest-free freeze large sums in customs accounts and use one of the types of non-cash collateral.

Possible problems

39. Fulfillment of the obligation to pay customs duties, taxes are provided in following cases: 1) transportation of goods in accordance with the customs procedure of customs transit;

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

3) placing goods under the customs procedure for processing goods outside the customs territory;

4) when releasing goods;

2. Security for payment of customs duties and taxes is not provided:

1) if the amount of customs duties, taxes and interest payable does not exceed the equivalent of 500 (five hundred) euros;

3. Ensuring the payment of customs duties and taxes is carried out by the payer, and when transporting goods in accordance with the customs procedure of customs transit - also by another person on behalf of the payer, if this person has the right to own, use and (or) dispose of the goods.

1. If the same person in the territory of one of the member states of the customs union carries out several customs operations within a certain period of time, the customs authority of such a member state of the customs union may be provided with security for the payment of customs duties and taxes for the performance of all such operations (general support).

1. The amount of security for 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 release for domestic consumption or export without taking into account tariff preferences and benefits for the payment of customs duties and taxes.

2. If, when establishing the amount of security for payment of customs duties and taxes, 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 security is determined based on the highest rates of customs duties, taxes, cost of goods and (or) their physical characteristics in kind, which can be determined based on available information.

4. Fixed security amounts may be established for certain types of goods.

Ensuring the payment of customs duties by persons carrying out activities in the field of customs affairs. The Customs Code of the Customs Union provides new amounts of security for the payment of customs duties for “registered” persons: for a customs representative and AEO it is equal to an amount equivalent to 1 million euros; for customs carriers - 200 thousand euros. The determination of the amount of security for owners of temporary storage warehouses, customs warehouses and office warehouses is subject to the legislation of the Russian Federation. for the owner of a temporary storage warehouse open and closed type and the customs warehouse remained the same - at least 2.5 million rubles.

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

in cash (money);

bank guarantee;

surety;

pledge of property.

2. The payer has the right to choose any of the methods of ensuring payment.

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

deposited into the Federal Treasury account. 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.

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

5. To confirm that a cash deposit has been deposited into the cash desk of the customs authority or a cash deposit has been received into the account of the Federal Treasury, the person who paid the cash deposit is issued a customs receipt.

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 for the 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).

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;

5. The validity period of the provided bank guarantee cannot exceed 36 months.

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. 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.

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.

Article 146. Surety

formalized by a guarantee agreement between the customs authority and the guarantor.

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, is submitted 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 as a guarantor for him.

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:

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.

Article 140. Pledge of property

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.

3. The subject of the pledge may be property that, in accordance with civil law, Russian Federation may be the subject of a 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;

7) securities;

8) space objects;

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 collateral, an assessment of the collateral is carried out.

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.

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;

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 written consent customs authority with other 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. 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 85. General terms ensuring payment of customs duties and taxes

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

1) transportation of goods in accordance with the customs procedure of customs transit;

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

3) placing goods under the customs procedure for processing goods outside the customs territory;

4) when releasing goods in accordance with Article 198 of this Code;

5) other cases provided for by this Code, international treaties and (or) the legislation of the member states of the customs union.

2. Security for payment of customs duties and taxes is not provided:

1) if the amount of customs duties, taxes and interest payable does not exceed an amount equivalent to 500 (five hundred) euros at the exchange rate established in accordance with the legislation of the member state of the customs union in which customs duties and taxes are payable, effective on the day of registration customs declaration, and if customs declaration not submitted – on the day the decision was made not to provide security;

2) in other cases provided for by this Code and (or) the legislation of the member states of the customs union.

3. Ensuring payment of customs duties and taxes is carried out the payer, and when transporting goods in accordance with the customs procedure of customs transit - also by another person for the payer, 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, unless otherwise established by this Code.

4. Security for the payment of customs duties and taxes is provided to the customs authority releasing the goods, except for the cases specified in paragraph 5 of this article, part two of paragraph 1 of Article 87 and Chapter 3 of this Code.

5. When transporting goods in accordance with the customs procedure of customs transit, security for payment of customs duties and taxes may be provided to the customs authority of departure or the customs authority of destination, unless another customs authority to which general security may be provided is determined by the legislation of a member state of the customs union.

Customs authorities mutually recognize a document issued by the customs authority that accepted the security for payment of customs duties and taxes, confirming the acceptance of such security. The procedure for providing and the form of such a document, as well as its validity period, are determined by the international agreement of the member states of the customs union.

6. Refund (offset) of security for payment of customs duties and taxes is carried out provided that the customs authority is satisfied that the secured obligations have been fulfilled, or in the event that the secured obligation has not arisen.

Article 86. Methods of ensuring payment of customs duties and taxes

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

in cash (money);

bank guarantee;

surety;

pledge of property.

The legislation of the member states of the customs union may provide for other methods of ensuring the payment of customs duties and taxes.

2. The payer has the right to choose any of the methods of ensuring payment of customs duties and taxes specified in paragraph 1 of this article.

3. 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. The validity period of the provided security for payment of customs duties and taxes must be sufficient for timely submission by the customs authority of a requirement for the fulfillment of an obligation assumed before this customs authority.

4. The procedure for applying methods of securing the payment of customs duties and taxes, as well as the currency in which the amount of such security is paid, are determined by lawmember state of the customs union to whose customs authority the security is provided.

Article 87. General security for payment of customs duties and taxes

1. If the same person on the territory of one of the member states of the customs union carries out several customs operations within a certain period of time, the customs authority of such a member state of the customs union may be provided with security for the payment of customs duties and taxes for the performance of all such operations (general security ).

Customs authorities accept general security for the payment of customs duties and taxes to carry out customs operations on the territory of one of the member states of the Customs Union in several customs authorities of this state, if such security can be used by any of these customs authorities in the event of a violation of the obligations secured by this general security .

2. The procedure for applying general security is determined by the legislation of the member states of the customs union.

Article 88. Determination of the amount of security for payment of customs duties and taxes

1. 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 in the customs member state union, the customs authority of which releases goods, except for the cases established by part two of this paragraph and Chapter 3 of this Code.

When placing goods under the customs procedure of customs transit, 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 placing goods under the customs procedure for release for domestic consumption or export, without taking into account tariff preferences and benefits for the payment of customs duties, taxes in the member state of the customs union, whose customs authority releases the goods, but not less than the amount of customs duties and taxes that would be payable in other member states of the customs union, as if the goods were placed on the territories of these member states of the customs union 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. In this case, to determine the amount of security for the payment of customs duties and taxes, the rate is applied foreign currency, established in accordance with the legislation of the member state of the customs union, whose customs authority releases goods in accordance with the customs procedure of customs transit.

The legislation of the member states of the customs union may provide for the inclusion of customs duties and interest in the security amount.

2. If, when establishing the amount of security for payment of customs duties and taxes, 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 security is determined based on the highest rates of customs duties, taxes, the cost of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), which can be determined on the basis of available information, the procedure for using which is determined by the legislation of the member states of the customs union .

3. When releasing goods in accordance with Articles 198 and 199 of this Code, the amount of security for payment of customs duties and taxes is determined as the amount of customs duties and taxes that may be additionally assessed as a result of verification of information that affects the amount of customs duties and taxes payable taking into account the requirements established by paragraphs 1 and 2 of this article.

4. Regarding individual species goods, fixed amounts may be established to ensure the payment of customs duties and taxes, taking into account the requirements established by paragraphs 1 and 2 of this article, if this is provided for by the legislation of the member states of the customs union.

5. When releasing goods in accordance with paragraph 2 of Article 69 of this Code the amount of security for payment of customs duties and taxes is determined as the amount of customs duties and taxes that may be additionally assessed as a result of an additional inspection, taking into account the provisions of paragraph 2 of this article.

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 the customs procedure of 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, interest payable upon release of goods for free circulation or their export in accordance with customs regime export. 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 way to ensure the payment of customs duties represents an obligation of a certain person to pay to the customs authorities sums of money in case 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. In confirmation of the payment of the cash deposit to the person who paid cash to the cash desk or to the account of the customs authority, a customs receipt is issued.

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.