Customs Payments Return
Legal services for the refund of overpaid or overcharged customs payments
In practice, participants in foreign economic contracts are faced with situations where it is necessary to return customs duties. The return of customs payments is carried out in accordance with Article 67 of the Customs Code of the EAEU. As a rule, overpaid or overcharged customs payments may appear in the case, for example, when the customs authority made an erroneous decision on the customs value of the goods. However, the main reasons for the need to return customs payments may be the following situations:
- Customs payments were paid by the declarant in a larger amount due to a payment error.
- The company has not made the deductions established and permitted by the legislation or has not used the permitted benefits.
- The commodity nomenclature of foreign economic activity was incorrectly defined, in connection with which an incorrect code with an increased rate of customs duty was declared.
It should be noted that if the customs authority discovers the fact of overpaid customs payments, it must notify the declarant within 1 (one) month from the date of discovery of such a fact.
Depending on the category of customs payments, a certain procedure for their return is established:
- Advance payments are returned at the request of the payer and only to his account. Registration is possible both in paper form and in electronic form (an electronic form is required). The term for consideration of the application is 1 month.
- Overcharged customs payments may be collected after the decision by the customs authority on the groundlessness of their accrual earlier on the initial decision of the customs authority. In this regard, it is necessary to appeal the initial decision of the customs authority. At the same time, if the storage of goods was associated with the illegal detention of goods, the customs fees transferred by the participant in foreign economic activity are also subject to return.
- Mistakenly paid amounts are considered advance payments and are also refundable on the basis of an application, the consideration period of which is 1 month, however, it is possible to issue both in paper form and in electronic form using electronic signature.
- Cash deposit. These are funds deposited as a guarantee of the fulfillment by the participant of foreign economic activity of their obligations. After verification and confirmation of the reliability of the information declared by the declarant, this pledge is subject to crediting to a single personal account, from which it is credited to the declarant according to the same procedure as advance payments.
Refunds are possible in pre-trial and judicial procedures. The pre-trial return procedure is determined by Federal Law No. 289-FZ of August 3, 2018 “On Customs Regulation in the Russian Federation”. It should be noted that if all the necessary requirements for an application for the return of customs payments are not met, the customs authorities may issue a decision to refuse the return of such payments on formal grounds. At the same time, if an application for the return of customs payments is considered by the customs authority for a long time, then in the event of unlawful retention of funds by the customs authority, a participant in foreign economic activity has the right to receive compensation for losses incurred at the expense of the state budget, including lost profits, as well as interest on borrowed money.
At the same time, in the pre-trial procedure, the customs authorities do not return the funds, in the case when:
- The payment was an advance payment, and at the same time, more than 3 years have passed since the date of enrollment.
- The amount of cash is less than 150 rubles.
- The declarant is in arrears on other payments. In this case, the detected overpayment is sent to pay the resulting debt.
The return of funds in a judicial proceeding is carried out in the following cases:
- There was a need to return advance payments when more than 3 years have passed since they were credited.
- A situation has arisen in which customs payments were overpaid and the customs authority refuses to return such payments, which is illegal.
To apply to the court, if it is necessary to return advance payments, it is necessary to attach documents to the statement of claim that confirm the transfer of the advance payment, as well as documents confirming a good reason for missing the limitation period.
In order to return overpaid funds in a judicial proceeding, the following documents must be attached to the statement of claim:
- Payment documents confirming the transfer of funds.
- Confirming the accrual and payment of customs duties by the applicant.
- The resolution of the customs authority to refuse the return of overpaid funds.
- Confirming the fact of overpayment and other documents that prove the overpayment.
Assistance in the return of customs payments by a qualified specialist allows to reduce the risks of non-return of customs payments, reduce the time for the return of customs payments by developing a competent approach in resolving this issue, quickly and competently processing and submitting all necessary documents, as well as reducing the costs of a foreign trade participant for the return of various customs payments. There are deadlines established by law for the return of customs payments, in connection with this, it is necessary to start the procedure for the return of customs payments as soon as possible, either independently or with the help of a qualified specialist.
- Legal advice on the return of customs payments
- Verification and analysis of executed documents for a foreign economic transaction
- Preparation, execution and submission of documents required for the return of customs payments
- Appeal against the actions of customs authorities: preparation of documents, participation
- Representation in customs authorities and courts on issues of refund of customs payments