Charging and Collection of Customs Payments
Legal services in case of charging and collection of customs payments
Customs payments are an obligatory element of foreign economic activity. The correctness of their calculation depends on many factors and is constantly monitored by the customs authorities. At the same time, the legislator did not reflect how such a definition of “additional charge” of customs payments, however, the customs authorities additionally charge customs payments if they were initially incorrectly calculated.
The collection of customs payments is regulated by Chapter 12 of Federal Law No. 289-FZ of August 3, 2018 “On Customs Regulation in the Russian Federation”. The collection of customs payments is made from participants in foreign economic activity, as well as at the expense of goods in respect of which customs payments have not been paid or not fully paid.
For a more efficient collection of customs payments, the legislator has clearly defined how customs payments can be collected:
- funds held on the payer’s bank accounts;
- electronic money of the payer;
- advance payments of the payer;
- customs payments subject to refund in accordance with the EAEU Customs Code;
- ensuring the fulfillment of the obligation to pay customs duties and taxes;
- ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties;
- ensuring the fulfillment of the obligations of a legal entity carrying out activities in the field of customs;
- ensuring the fulfillment of the duties of an authorized economic operator;
- goods in respect of which customs payments have not been paid or not fully paid;
- other property of the payer.
The use of compulsory collection of customs payments by customs authorities from participants in foreign economic activity often leads to paralysis of the entrepreneur’s activities, this is due to the fact that additionally assessed customs payments significantly exceed his financial capabilities. Often the main reason for charging additional customs duties is incorrect declaration of goods, as well as incorrect classification of goods according to the commodity nomenclature of foreign economic activity. Do not forget about penalties, which are also charged on unpaid customs payments, taking into account the period of delay in such payment. Penalties are amounts of money that the payer is obliged to pay in case of non-fulfillment or improper fulfillment of the obligation to pay customs payments within the time limits established by law. At the same time, reducing the amount of accrued penalties and granting a deferral or installment payment of penalties are not allowed, this is also related to the issue of replenishing the state budget.
At the same time, in some cases, the measures for collecting customs payments are not applied:
- If the notification of the amounts of customs payments not paid within the established period is not sent within 3 (three) years from the date of expiration of the deadline for payment of customs payments.
- In cases established by the Customs Code of the EAEU.
- For the period of suspension of the application of measures to collect export customs duties in cases established by the Government of the Russian Federation.
The collection and additional charge of customs payments by the customs authority begins with a notification, which is a notice to the payer of the amounts of customs payments not paid within the time period established by international treaties and acts in the field of customs regulation and the legislation of the Russian Federation on customs regulation. The deadline for the execution of the notification is 15 (fifteen) working days from the date of its receipt by the payer.
Receiving a notification from the customs authorities about the accrual of additional customs payments, as a rule, becomes an unpleasant moment in the conduct of foreign economic activity. In case of non-fulfillment or improper fulfillment of the obligation to pay customs payments and insufficiency or absence of advance payments by the payer, the customs authority levies execution on the funds on the payer's bank accounts and his electronic money.
Collection is made on the basis of the decision of the customs authority to collect funds from accounts in an indisputable manner. The form of such a decision has an approved form and is enshrined in the order of the Federal Customs Service of Russia dated November 21, 2018 No. 1883 “On approval of the form of the decision of the customs authority to recover funds from accounts in an indisputable order”. At the same time, when recovering funds in foreign currency accounts, the customs authority, simultaneously with the instruction of the customs authority for indisputable collection, sends an instruction to the bank for the sale of foreign currency.
It is worth noting that it is often quite difficult for an entrepreneur to suspend a forced collection on his own, as a rule, it is necessary to apply to the judicial authorities. Sending a statement of claim to the court to recognize the decision taken by the customs authority as incorrect does not give grounds for stopping the notification of unpaid or incorrectly paid customs payments. When considering such a case, the court must decide on interim measures, which will allow to suspend the enforcement of customs payments.
The involvement of an experienced and qualified lawyer by a foreign trade participant to resolve the issue of additional charging or collection of customs payments, allows, with the right approach, to reduce the amount of customs payments collected, minimize the risk of liability and, with full support by a competent specialist, eliminates the possibility of additional charging or unlawful collection of customs payments from the customs authorities.
- Legal advice on additional charges and collection of customs duties
- Analysis of documents required for the calculation of customs payments
- Assistance in the conduct of foreign economic activity in the preparation of documents for the calculation of customs duties
- Representation of clients in interaction with customs authorities