Customs Payment Refund in Russia: Legal Procedure and Judicial Practice

 

April 24, 2026

BRACE Law Firm ©

 

The refund of overpaid or over-recovered customs payments is one of the most complex and common categories of disputes in the sphere of international trade. The law guarantees the right of foreign trade participants to a refund of overpaid amounts; however, the procedure involves compliance with a number of requirements, and interaction with customs authorities often necessitates judicial protection.

The relevance of the topic regarding the refund of overpaid and recovered customs payments arises from both frequent changes in customs regulation and significant financial risks for business.

Legal Regulation of the Refund of Overpaid and Recovered Customs Payments

By virtue of Part 1 of Article 35 of the Constitution of Russia, the law protects the right to private property. As indicated in the judicial acts of the Constitutional Court of the Russian Federation, if a taxpayer overpays a tax amount, all constitutional guarantees of property rights apply to this amount, as the taxpayer made such payment without a legal basis.[1]

In accordance with Article 66 of the Customs Code of the Eurasian Economic Union (the "EAEU Customs Code"), overpaid or over-recovered customs duties and taxes are funds (money) paid or recovered as customs duties and taxes that are identified as specific types and amounts of customs duties and taxes regarding specific goods, the amount of which exceeds the amount of customs duties and taxes payable in accordance with the EAEU Customs Code and/or the legislation of the member states.

Customs authorities carry out the refund of customs duties in accordance with Federal Law No. 289-FZ dated August 3, 2018, On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation (the "Federal Law No. 289-FZ", the "Customs Regulation Law").

When Can Customs Duties and VAT Be Refunded and Offset?

Article 67 of the EAEU Customs Code stipulates that customs duties and taxes are subject to refund (offset) in accordance with this Chapter in the following cases:

• customs duties and taxes are overpaid or over-recovered customs duties and taxes;
• import customs duties are not identified as amounts of import customs duties regarding specific goods;
• export customs duties and taxes are not identified as amounts of export customs duties and taxes regarding specific goods;
• authorities confiscate goods or turn them into the ownership (income) of a member state in accordance with the legislation of that member state, if the obligation to pay customs duties and taxes regarding these goods was previously fulfilled;
• the authority refuses the release of goods in accordance with the declared customs procedure, if the obligation to pay customs duties and taxes, arising upon the registration of a customs declaration or an application for the release of goods before filing a declaration for goods, was previously fulfilled;
• the declarant withdraws the customs declaration, and/or the authority cancels the release of goods, if the obligation to pay customs duties and taxes, arising upon the registration of the customs declaration, was previously fulfilled;
• other cases provided for by the EAEU Customs Code and/or international treaties within the framework of the EAEU.

If a payer has an unfulfilled (fully or partially) obligation to pay customs duties, taxes, special, antidumping, or countervailing duties, penalties, or interest, the authority does not carry out a refund in the amount of such unfulfilled obligation.

Grounds and Documentary Evidence for the Refund of Customs Payments

Legal grounds for the refund of customs payments include:

• Cancellation of decisions of customs authorities. For example, the cancellation of decisions on the adjustment of customs value or on the classification of goods under the TN VED EAEU adopted based on the results of customs control. In this case, the law recognizes previously additional assessed and paid amounts as excessive.
• Voluntary clarification of information by the declarant. A foreign trade participant has the right, after the release of goods, to initiate amendments to the declaration if it discovers inaccuracies in the declared information that affected the calculation of payments. An adjustment of the declaration for goods serves as the basis.
• Errors committed by the customs authority. According to international standards (the International Convention on the Simplification and Harmonization of Customs Procedures), the authority carries out a refund as a priority if the over-recovery occurred due to an error by the customs service.[2]

The results of customs control after the release of goods establish the fact of overpayment or over-recovery of customs duties, taxes, and other payments, which is recorded by the following customs documents with the marks of customs officials:

• adjustment of the declaration for goods. At the same time, the period for the customs authority to consider the declarant's application for the amendment (supplementation) of information declared in the declaration for goods regarding the amounts of customs payments payable may not exceed 30 calendar days from the day the declarant submits the application and attached documents to the customs authority, taking into account the grounds for suspending this period provided by law;
• adjustment of a customs receipt. A customs receipt (the "TPO") serves for the calculation and/or payment of customs duties, VAT, excises, penalties, and other customs payments and fees. Accounting departments of customs authorities carry out the budgetary accounting of TPO forms. Analytical accounting of TPO forms is maintained in books for the accounting of strict accountability forms.[3] The customs authority that completed the TPO carries out amendments (additions) to it. The authority makes such amendments (additions) to the TPO no later than 5 business days from the day the customs authority establishes the grounds for such amendments (additions). Amendments may be necessary, for example, if the results of customs control reveal circumstances affecting the amount of payments due and/or other information to be indicated in the TPO.[4]
• other customs documents confirming that the amount of funds actually paid (recovered) as customs duties, taxes, and other payments exceeds the amount of calculated and payable customs duties, taxes, and other payments.

The day the customs authority registers one of the documents specified above is the day of discovery of the fact of overpayment or over-recovery of customs duties, taxes, and other payments.

To Which Customs Authority and in What Manner Should One Apply for a Refund (Offset) of Customs Payments?

Customs authorities of the payer, as defined by Order of the FCS Russia No. 87 dated January 22, 2019, carry out the refund (offset) of overpaid or over-recovered amounts of customs duties, taxes, and other payments no later than 3 business days from the day following the day the fact of overpayment or over-recovery was discovered, toward advance payments.

The law defines the customs authority depending on the relevant federal district. For instance, payers from the Central District must apply to the Central Customs Administration, from the North-Western District – to the North-Western Customs Administration, etc.

The customs authority carrying out the refund (offset) of customs payments informs the person, into whose advance payments the offset was made, of the offset via the personal account in the form of an electronic document signed with an enhanced qualified electronic signature no later than 1 business day following the day of the refund (offset).

The authority informs the person who paid the customs duties, taxes, and other payments – if another person paid them – as well as in the case of customs declaration in written form, in writing no later than 5 business days from the day following the day of the offset.

Order of the FCS Russia No. 87 dated January 22, 2019, approved the form, format, and structure, as well as the procedure for sending a notification of refund (offset).

The notification of refund (offset) must contain information about the refund (offset) performed and other information necessary to inform the person of the refund (offset). The authority may send the notification of refund (offset) to an individual by mail via registered letter with acknowledgment of receipt. In such a case, it is considered received upon the expiration of 6 calendar days from the day following the day the registered letter was sent.

If the person into whose advance payments the refund (offset) was made is not the payer, the authority simultaneously sends the notification of refund (offset) to the payer.

When preparing the notification, the authority indicates the code designations of the documents confirming the fact of overpaid or over-recovered customs payments. For example, KDT means an adjustment of the declaration for goods, and KTPO means an adjustment of a customs receipt.

The head (deputy head) of the customs authority or their surrogate signs the notification of refund (offset) in the form of an electronic document with a UKEP and sends it to the person via the personal account.

The authority provides the notification of refund (offset) in written form with a cover letter on the letterhead of the customs authority, signed by the head (deputy head) of the customs authority or their surrogate, and sends it by mail via registered letter with acknowledgment of receipt.

The customs authority sends a notification of the amount of interest payable to the person in writing no later than 10 business days from the day following the day of the actual refund (offset) of customs payments. The authority completes a notification of the amount of interest payable for each instance of violation of the deadlines for the refund of funds or each instance of over-recovery.

The payer has the right to a refund of funds previously paid toward future customs duties, taxes, and customs fees (advance payments), which, as a general rule, can be exercised within 3 years from the day of the last order to use the advance payments. If the authority spent advance payments in both a voluntary and compulsory manner (instead of the payer's order), the period for the refund of the unused balance of advance payments is calculated from the date of the last of these actions.

Procedure for the Refund of Advance Payments

According to Clause 1 of Article 48 of the EAEU Customs Code, advance payments are funds (money) paid toward future customs duties, taxes, customs fees, special, antidumping, and countervailing duties, and not identified by the payer by specific types and amounts of customs duties, taxes, customs fees, special, antidumping, or countervailing duties regarding specific goods.

Clause 4 of Article 48 of the EAEU Customs Code defines that funds (money) paid as advance payments are the property of the person who paid the advance payments; the submission of an application for the refund of advance payment amounts by such person is considered, among other things, as an order from the person who paid the advance payments.

According to Clause 6 of Article 48 and Clause 7 of Article 67 of the EAEU Customs Code, the refund (offset) of advance payment amounts is carried out in the cases, manner, and timeframes established by the legislation of the member state of the Eurasian Economic Union in which such advance payments were paid.

To refund advance payments, the person applies with an application for the refund of advance payments to the customs authority in accordance with Parts 1, 4, and 15 of Article 36 of the Customs Regulation Law.

The applicant must file the application within a period not exceeding 3 years from the day following the day of the last order to use the advance payments.

If no order to use the advance payments was made, the specified period for filing the application is calculated from the day following the day of the last reflection on the personal account of the person who paid the advance payments of the amounts of incoming advance payments, or from the day of offsetting overpaid and/or over-recovered amounts of customs payments or cash collateral that acquired the status of advance payments toward advance payments

The application, in the form approved by Order of the FCS Russia No. 7 dated January 10, 2019,[5] may be filed in electronic or written form. When filing an application in electronic form, the person who paid the advance payments generates and sends it via the personal account. The person who paid the advance payments signs the application in electronic form with an enhanced qualified electronic signature.

The person who paid the advance payments completes the application filed in written form by hand or using technical means and signs it personally, indicating the decoded signature, as well as initials and surname.

The following documents must be attached to an application filed in written form:

• a document confirming the powers of the person who paid the advance payments, notarized;
• a sample signature of the person who paid the advance payments who signed the application, notarized;
• legal entities, with the exception of Russian legal entities, when filing an application for the refund of advance payments in written form, must submit an extract from the register of foreign legal entities of the corresponding country of registration or other evidence of the legal status of the foreign legal entity of equal legal force, and a copy of the document confirming the powers of the person who signed the application for the refund of advance payments (with a translation into Russian), notarized;
• individuals registered as individual entrepreneurs, when filing an application for the refund of advance payments in written form, must submit a copy of their Russian passport, notarized;
• individuals, when filing an application for the refund of advance payments in written form, must submit a copy of the payment (settlement) document, a copy of their Russian passport or another document proving their identity, notarized, and a copy of the document confirming the right to the advance payment amounts – if the application for the refund of advance payments is filed by the heir of the person who paid the advance payments – notarized.

If the person previously submitted the specified documents to the customs authority, the person who paid the advance payments has the right not to provide such documents again, indicating in the application the details of the document with which they were provided, as well as the absence of changes in the documents previously sent to the customs authority.

When filing an application in written form, the person who paid the advance payments sends it by registered letter with acknowledgment of receipt or by another method that allows for confirmation of receipt of the letter by the customs authority. The applicant files an application for each separate budget classification code administered by the FCS Russia in accordance with the law.

Interest on the Amount of Over-Recovered Customs Payments

Regarding over-recovered customs payments, interest is payable on the amount of such over-recovered payments. Interest accrues from the day following the day the payments were recovered until the day of the actual refund (offset) at a rate of 1/360 of the key rate of the Central Bank of the Russian Federation. For the calculation of interest, the key rate of the Central Bank of the Russian Federation in effect during the period for which interest accrues applies

The customs authority that discovered the fact of over-recovery notifies the payer of customs duties and taxes in writing no later than 10 business days from the day following the day of the actual refund (offset) of the amounts of over-recovered customs duties, taxes, and other payments regarding the amount of interest payable.

The authority pays interest to persons based on their application submitted to the customs authority administering the funds, in the form of a paper document or an electronic document. Order of the FCS Russia No. 766 dated May 7, 2019, approved the form, format, and structure, as well as the procedure for filing an application for the payment of interest.

The applicant must file the application within a period not exceeding 3 years from the day following the day of the refund (offset) of the amounts on which interest accrues. The application may be filed as an electronic document or a paper document.

When filing an application as an electronic document, the person who filed the application for the payment of interest generates and sends it via the personal account, signing it with an enhanced qualified electronic signature.

The person completes the application on a paper carrier by hand or using technical means and signs it personally, indicating the decoded signature, as well as initials and surname.

The following documents must be attached to the application on a paper carrier:

• a document confirming the powers of the person who filed the application for the payment of interest, notarized;
• a sample signature of the person who filed the application for the payment of interest, notarized.

The applicant sends applications on a paper carrier by registered letter with acknowledgment of receipt or by another method that allows for confirmation of receipt of the letter by the customs authority.

At the choice of the person who filed the application for the payment of interest, the authority pays interest in the form of an offset toward advance payments no later than 5 business days from the day following the day the customs authority receives the application, or by transferring funds to the person's bank account within a period not exceeding 10 business days from the day following the day the application for the refund of advance payments is received by the customs authority.

The authority does not accrue interest upon the refund (offset) of over-recovered amounts of customs duties, taxes, special, antidumping, or countervailing duties, the recovery of which was carried out:

• for securing the fulfillment of the obligation to pay customs duties and taxes during the carriage (transportation) of goods in accordance with the customs procedure of customs transit;
• regarding goods for personal use.
• If, on the date the payer submits an order to use advance payments to the customs authority, the customs authority has not performed the refund (offset) of overpaid customs payment amounts into advance payments no later than 3 business days from the day following the day the fact of overpayment or over-recovery was discovered, interest is subject to accrual. Interest accrues from the day the payer submits the order to use advance payments to the customs authority until the day of the actual offset at a rate of 1/360 of the key rate of the Bank of Russia. For the calculation of interest, the key rate of the Bank of Russia in effect during the period for which interest accrues applies.

Administrative Procedure for Appealing the Refund of Overpaid and Recovered Customs Payments

Chapter 51 of Federal Law No. 289 regulates the procedure for appealing decisions, actions (omissions) of a customs authority and its officials.

The applicant files a complaint with a higher customs authority through the customs authority whose decision, action (omission) is being appealed. A complaint against a decision, action (omission) of a customs post is filed with the customs house. The customs authority whose decision, action (omission) is being appealed sends the complaint with a conclusion and documents necessary for making a decision to the higher customs authority no later than 5 business days after the day of its receipt by the customs authority whose decision, action (omission) is being appealed (Article 288 of Federal Law No. 289).

The applicant may file a complaint within 3 months:

• from the day when the person became aware or should have become aware of the violation of their rights, freedoms, or legitimate interests, the creation of obstacles to their realization, or the unlawful imposition of any obligation;
• from the day of the expiration of the period for the customs authority to make a decision or perform an action.

The customs authority may restore the specified period for appealing an action (omission) upon the petitioner's motion if the customs authority recognizes the reason for missing it as valid. The petitioner submits the motion to restore the period in writing as a separate document simultaneously with the complaint, or it may be contained in the text of the complaint. Documents confirming the reasons for missing the appeal period must be provided with such a motion. The restoration of the missed appeal period is expressed in the actual acceptance by the customs authority of the petitioner's complaint for consideration on its merits (Article 289 of Federal Law No. 289).

The applicant files a complaint with the customs authority in written or electronic form, and it must contain (Article 290 of Federal Law No. 289):

• the name of the customs authority whose decision, action (omission) is being appealed;
• the surname, name, patronymic (if any), place of residence of the individual, or the name of the legal entity filing the complaint, tax identification number, and its location;
• the substance of the appealed decision, action (omission);
• the grounds upon which the person filing the complaint believes their rights have been violated.

The higher customs authority must consider the complaint within 1 month from the day of its receipt by the customs authority authorized to consider the complaint. The head of this customs authority or a customs official authorized by them may extend the period for considering the complaint, but by no more than 1 month (Article 297 of Federal Law No. 289).

The decision of the customs authority on the complaint must contain (Article 298 of Federal Law No. 289):

• the name of the customs authority that considered the complaint;
• the decision number;
• the date and place of drafting the decision;
• the position, surname, and initials of the customs official who made the decision on the complaint, the details of the document confirming their powers to consider the complaint (with the exception of the head of the customs authority);
• the surname, name, patronymic (if any), or the name of the person who filed the complaint;
• the substance of the complaint, including information about the customs authority whose decision, action (omission) is being appealed;
• the factual circumstances of the adoption or performance of the appealed decision, action (omission) established during the consideration of the complaint;
• the grounds and conclusions for making a decision on the complaint;
• the decision made on the complaint;
• information about the procedure for appealing the decision made on the complaint.

Based on the results of considering the complaint, the customs authority either (a) recognizes the appealed decision, action (omission) of the customs authority as lawful and refuses to satisfy the complaint, (b) or recognizes the appealed decision, action (omission) of the customs authority as unlawful in full or in part and makes a decision to satisfy the complaint in full or in part

The authority sends a copy of the decision made based on the results of considering the complaint to the petitioner by mail via registered letter within 3 business days after the day the decision was made. The authority may send the specified decision to the petitioner in the form of an electronic document.

We draw attention to the position of the Supreme Court of the Russian Federation, according to which applying to a court with a property claim for the refund of customs payments does not imply the need to comply with the administrative refund procedure. The court must consider the stated claim on its merits regardless of whether the decision of the customs authority that served as the basis for the excessive payment of customs payments into the budget was challenged in a separate judicial procedure.[6]

The law does not impose an obligation on the payer to preliminarily apply to the customs authority with an application for their refund, as the resolution of the issue regarding the refund of an over-recovered tax in an administrative procedure is a right, not an obligation, of the payer in this case.[7]

In Case No. A55-12394/2019 regarding the recognition of the customs authority's omission as unlawful and the obligation to return over-recovered customs payments, the courts indicated that, "taking into account the above positions of the Supreme Court of the Russian Federation, the company's application should be considered on its merits – that is, the lawfulness of the decisions on the adjustment of customs value should be assessed as grounds for conclusions regarding the presence or absence of over-recovery of customs payments from the petitioner". [8]

It is important to remember that filing a complaint in an administrative (departmental) procedure with the customs authority does not suspend the period for judicial appeal. A foreign trade participant has the right to appeal decisions, actions (omissions) of the customs house both to a higher authority and to a court (Article 286 of Federal Law No. 289), but these processes proceed in parallel.

Appealing the Non-Refund of Overpaid and Recovered Customs Payments in Court

If the pre-trial procedure has not yielded a result, a foreign trade participant has the right to apply to an arbitration court. Jurisdiction is determined by the location of the customs authority that made the contested decision or allowed the omission.

Such an application will be considered in accordance with Chapter 24 of the Arbitration Procedure Code of the Russian Federation (the "APC RF"). Clause 4 of Article 198 of the APC RF provides for a three-month period for filing an application. This period is calculated from the day when the person became aware of the violation. A court may restore the period for filing an application that was missed for a valid reason.

When resolving disputes related to the refund of customs payments paid (recovered) into the budget, the court assesses the sufficiency of the evidence presented by the declarant to the customs authority in confirmation of the fact of overpayment, the existence of grounds for conducting customs control regarding the information declared in the adjustment of the declaration for goods, and the evidence presented by the customs authority confirming the lawfulness of the refusal to amend the declaration for goods or the omission to make these amendments, including after the expiration of the established period for considering the declarant's application.

In Case No. A32-9815/2025 regarding the recognition as invalid of a decision to amend (supplement) information declared in a declaration for goods, and regarding the refund of customs payments and penalties paid by the declarant, the customs office discovered signs indicating that the information on the customs value of goods might be unreliable or that the declared information was not properly confirmed. In the opinion of the customs authority, the customs value of the goods was not confirmed by documentation.

The courts established that "during customs clearance, the company presented: the contract, an addendum to the contract, an invoice, a sea bill of lading; an invoice for the payment of transportation services, documents for the payment for goods, and a transportation agreement. When filing an application for the cancellation of the decision to make amendments, the company presented: the contract; an addendum to the contract; the invoice; the sea bill of lading; the invoice for the payment of transportation services; documents for the payment for goods; the transportation agreement; an export declaration; a bank control statement; and a price list. In confirmation of the amount of transportation costs, the declarant presented: a contract for the provision of transport and forwarding services, instructions to the forwarder, bills of lading, a transfer act, invoices, acts of services rendered, and a payment order. In confirmation of the payment for the imported goods, the company presented a bank control statement". The declarant substantiated the determination of the customs value of the goods normatively and with documentation, and the customs office did not refute this with documentation. Customs payments additionally assessed based on the results of the adjustment of the customs value of goods are over-recovered and subject to refund.[9]

In this case, the company filed a motion to restore the missed period for applying to the arbitration court with an application. The decision of the court of first instance refused to satisfy the stated claims and to restore the missed period. The judicial act was motivated by the fact that the petitioner applied to the court with a significant miss of the period, which is not subject to satisfaction; missing the period for applying to the arbitration court is an independent basis for refusing to satisfy the petitioner's claims. The court of appeal considered the motion and satisfied it, as the court recognized the reasons for missing the period as valid. The court of appeal correctly proceeded from the fact that "the company sent an application to the customs office to cancel the decision to make amendments and to accept documents upon request within 2 months from the moment of receiving the contested decision of the customs office, which was considered by the customs office for 4 months. In addition, the company also filed an independent claim for the refund of funds, which is subject to consideration using the general rules for calculating the statute of limitations and the duration of the statute of limitations of 3 years".[10]

In Case No. A41-54179/2024 regarding the recognition as unlawful and the cancellation of a requirement to make amendments (additions) to information declared in a declaration for goods and regarding the obligation to eliminate the violations of the rights and legitimate interests of the company by returning overpaid customs payments, the customs authority issued a requirement to make amendments (additions) to the information declared in the declaration for goods before the release of the goods, motivated by the fact that the certificate presented by the company was not sufficient to confirm information about the country of origin of the declared goods. According to the calculation of the amount of security for the fulfillment of the obligation to pay customs duties and taxes of the customs authority, from the amount of security, the customs office withheld a customs duty at a rate of 30% instead of 5%, as established for goods whose place of origin is the United States of America (USA).

The courts established that "the customs office did not actually contest the country of origin of the goods; the information about the country of origin of the goods (People's Republic of China) declared by the company in the DT was not recognized by the customs office as unreliable; additional verification measures aimed at obtaining information from the competent authorities of the country of origin of the goods were not carried out by the customs office, and relevant requests were not sent". "If the customs authority has doubts, the customs authority is endowed with the right to conduct a customs inspection and examination of the goods according to Articles 327 – 328 of the EAEU Customs Code. However, the customs authority did not exercise this right, just as it did not exercise the right to request data on the authenticity of the certificate of origin from the authorized body of the PRC". The courts correctly established that the customs authority did not present sufficient admissible evidence of the existence in the case at hand of grounds for making amendments (additions) to the information declared in the declaration for goods.[11]

In Case No. A51-16538/2024 regarding the recognition as unlawful of a decision to make amendments (additions) to information declared in a declaration, and regarding the recognition as unlawful of a decision on a complaint against a decision, action (omission) of a customs authority, the court indicated that, "considering disputes related to the results of customs control of the customs value initiated before the release of goods, including disputes over the refund of customs payments in connection with the payer's disagreement with the results of customs control, courts should take into account that, based on the interconnected provisions of Articles 313 and 325 of the EAEU Customs Code, the conclusion that the declared customs value is not confirmed is formulated by the customs authority in accordance with that volume of documents, information, and explanations that were collected by it and given (disclosed) by the declarant at this stage of customs control". Meanwhile, the customs authority did not prove that "the person declaring the customs value of imported goods did not confirm the compliance of the information declared by them with reality and did not provide to the customs authority quantitatively determinable and documented information on the structure of the customs value and its magnitude".[12]

In the event that a court recognizes as unlawful a decision of a customs authority adopted based on the results of customs control and affecting the calculation of customs payments, or a refusal (omission) of a customs authority to make amendments to a declaration for goods and/or to refund customs payments, in order to fully restore the rights of the payer, the court imposes an obligation on the customs authority in the judicial act to return overpaid and recovered payments from the budget.

If, during the consideration of the case, the amount of customs payments overpaid (recovered) in connection with the adoption by the customs authority of the contested decision or the actions (omissions) performed by it is established, the court may impose the obligation to return the relevant amounts of payments from the budget on the customs authority in a specific amount, which in such case is indicated in the operative part of the judicial act

The customs authority carries out the refund of overpaid (recovered) payment amounts in execution of a court decision in the manner established by customs legislation.

In the event of excessive payment of customs payments in connection with the adoption by the customs authority of unlawful decisions based on the results of customs control, as well as upon the expiration of the period for the refund of customs payments in an administrative procedure, the interested person has the right to apply directly to a court with a property claim to impose an obligation on the customs authority to return payments excessively paid into the budget within 3 years from the day when the payer learned or should have learned of the violation of their right (of the excessive payment of customs payments into the budget)

In order to compensate for losses caused by the unlawful seizure of funds from international trade participants, the law provides for the payment of interest regarding over-recovered amounts of customs duties and taxes.

Taking into account the compensatory nature of interest, as well as the principle of equality of all before the law, one should take into account that interest established by this norm accrues from the day following the day of the payment of customs payments into the budget until the date of the actual refund, including if there was an independent transfer by the obligated person of funds in payment of customs payments additionally assessed based on the results of customs control (under threat of the application of recovery measures). Otherwise, the law places bona fide payers in a worse position compared to persons who evaded the execution of the customs authority's decision.

In Case No. A56-8517/2025 regarding an application to recover from the customs authority interest accrued on the amount of over-recovered customs payments, the courts indicated that "the independent payment by the Company of customs payments additionally assessed based on the results of a customs audit does not indicate their voluntary payment. Consequently, the Company's claim for the payment of interest on the amount of such payment is lawful". Taking into account that the unlawfulness of the actions of the customs authority related to the additional assessment of customs payments to the company was established by a judicial act that has entered into legal force, and the unreasonably additionally assessed customs payments were returned by the customs authorities, the courts correctly imposed on the customs authority the obligation to calculate and pay interest.[13]

In Case No. A40-137948/2025 regarding an application to compel the refund of interest, the basis for the calculation of interest was the fact of payment by the company, as the obligated person, of customs payments additionally assessed based on the results of customs control under threat of the application of recovery measures and the accrual of penalties on the amounts of additionally assessed information declared in the declaration based on the results of the audit. The courts indicated that "voluntary payment of customs payments does not indicate the absence of grounds for the calculation of interest. The good faith of the company's actions in paying additionally assessed customs payments cannot be a ground for deprivation of the right to compensation for losses caused by the seizure of funds from it as a result of the adoption of unlawful decisions on classification".[14]

Thus, the refund of overpaid customs payments is a procedure that requires strict compliance with legislative norms and consistent actions. When returning customs payments, one should carefully prepare the documents and take into account the following:

• the basis for the refund is an adjustment of the declaration for goods and other circumstances specified in the article;
• it is necessary to attach a full set of documents to the application, including the KDT, payment orders, a calculation of the excess amount, and documents confirming the grounds for the adjustment (contracts, invoices, etc.);
• if the customs authority violates the refund deadlines, the international trade participant has the right to a claim for the payment of interest.

A systematic approach based on knowledge of legislation and judicial practice allows for the minimization of financial losses and the effective protection of the interests of an international trade participant in dialogue with customs authorities both in pre-trial and judicial procedures.

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References

[1] Resolution of the Constitutional Court of the Russian Federation No. 32-P dated October 31, 2019, Ruling of the Constitutional Court of the Russian Federation No. 959-O dated May 25, 2017, Ruling of the Constitutional Court of the Russian Federation No. 1277-O dated September 24, 2013.

[2] International Convention on the Simplification and Harmonization of Customs Procedures (concluded in Kyoto on May 18, 1973).

[3] Order of the FCS Russia No. 350 dated February 25, 2013, On Approval of the Instructions for the Use of a Customs Receipt.

[4] Decision of the Board of the Eurasian Economic Commission No. 79 dated June 29, 2021, On the Customs Receipt.

[5] Order of the FCS Russia No. 7 dated January 10, 2019, On Approval of the Form of Application for the Refund of Advance Payments and the Procedure for Its Submission, the Form of the Customs Authority's Decision on the Refund of Advance Payments and the Notification of Refusal to Refund Advance Payments.

[6] Resolution of the Plenum of the Supreme Court of the Russian Federation No. 49 dated November 26, 2019, On Certain Issues Arising in Judicial Practice in Connection with the Entry into Force of the Customs Code of the Eurasian Economic Union.

[7] Ruling of the Judicial Chamber for Economic Disputes of the Supreme Court of the Russian Federation dated March 22, 2018, in Case No. A51-13978/2016.

[8] Resolution of the Arbitration Court of the Volga District dated June 2, 2020, in Case No. A55-12394/2019.

[9] Resolution of the Arbitration Court of the North Caucasus District dated March 23, 2026, in Case No. A32-9815/2025.

[10] Ibid.

[11] Resolution of the Tenth Arbitration Appeal Court dated April 22, 2025, in Case No. A41-54179/2024.

[12] Resolution of the Arbitration Court of the Far East District dated February 2, 2026, in Case No. A51-16538/2024.

[13] Resolution of the Arbitration Court of the North-Western District dated April 8, 2026, in Case No. A56-8517/2025.

[14] Resolution of the Arbitration Court of the Moscow District dated March 23, 2026, in Case No. A40-137948/2025.