The fiscal function of the customs authorities is associated with the formation of the federal budget Russian Federation by collecting customs payments from participants in foreign economic activity when moving goods and means of international transportation across the customs border of the Customs Union, as well as by accumulating and distributing between the parties of the Customs Union budget revenues from the import of goods into a single customs territory.

Customs payments - these are obligatory payments collected by the customs authorities in connection with the movement of goods across the customs border of the Customs Union.

There is no legal definition of customs payments, which gives rise to a large number of disputes about the essence of this concept.

Article 70 of the Customs Code of the Customs Union provides the following types customs payments (Fig. 10.1):

• import customs duty;
• export customs duty;
• value added tax (VAT) levied when goods are imported into the customs territory of the Customs Union;
• excises levied on the importation of goods into the customs territory of the Customs Union;
• customs duties.

In order to protect the economic interests of Russia and the Customs Union, the following may be applied:

• 1) special duty, preliminary special duty;
• 2) anti-dumping duty, provisional anti-dumping duty;
• 3) countervailing duty, provisional countervailing duty.

For the operational regulation of the volumes of import and export of certain categories of goods, the legislation of the Russian Federation may establish seasonal customs duties.

Rice. 10.1. Types of customs payments

Special signs of customs payments:

• 1) perform fiscal, regulatory and protectionist functions;
• 2) are regulated by the Customs Code of the Customs Union (section 2), international treaties of the member states of the Customs Union, decisions of the EEC (formerly CCC), the Tax Code, the Law on customs regulation, the Law of the Russian Federation "On the customs tariff", as well as the legislation of the Russian Federation on measures to protect the economic interests of the Russian Federation in foreign trade;
• 3) are of a fiscal nature, as they are subject to mandatory deductions to the budgets of the states - participants of the Customs Union in accordance with the established procedure with a preliminary distribution of import customs duties and other equivalent payments (Art. 51 BC);
• 4) are cross-border in nature, as they are charged only in case of movement of goods across the customs border of the Customs Union and are prerequisite such a move;
• 5) the right to collect customs payments is vested in the customs authorities of the member states of the Customs Union;
• 6) payment of customs payments is ensured by the coercive force of the member states of the Customs Union. For non-payment, violation of payment deadlines, evasion of customs payments, the guilty person is brought to criminal, administrative, financial and legal liability;
• 7) are complex in nature, as they include fiscal payments: tax (VAT, excises) and non-tax (customs duties, fees, other duties);
• 8) the procedure and rules for paying customs payments depend on the type of customs procedure under which the goods are placed and the direction of movement of goods (import, export, within the Customs Union).

Features of the collection of customs payments from individuals when moving goods for personal use are established by Ch. 49 of the Customs Code of the Customs Union and the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 06/18/2010 "On the procedure for moving individuals goods for personal use through the customs border of the Customs Union and customs operations related to their release. "The customs payment in this case is cumulative, i.e. it is not differentiated into separate duties and taxes.

For a more precise understanding of the concept of "customs payments", it should be noted that it is narrower than the concept of "payments provided for by the customs legislation", since the latter additionally include mandatory payments paid when selling confiscated goods, interest for granting deferrals to payers" or installments, as well as penalties and fines. It is also necessary to distinguish between "customs payments" and "payments levied in connection with the import and export of goods" described in Art. 30 of the Federal Law "On the Fundamentals of State Regulation foreign trade activities". The latter do not apply to customs payments, are not collected by customs authorities and are payment for services provided by state bodies of special competence in the field of technical control, quantitative restrictions on the circulation of goods, licensing, currency control, statistical services, confirmation of product compliance with mandatory requirements, examination and inspection, quarantine, sanitation and fumigation, etc.

When importing goods into the customs territory of the Customs Union, a greater number of types of customs payments are levied than when exporting from the customs territory of the Customs Union.

Customs duty -obligatory payment collected by the customs authorities when moving goods across the customs border of the Customs Union, as well as in other cases established by the customs legislation of the Customs Union and the national legislation of the member states of the Customs Union.

Customs duty occupies a central place in the system of customs payments, as it is the main instrument of customs and tariff regulation of foreign economic activity. Payment of customs duty is an essential condition for the movement of goods across the customs border, is mandatory and is ensured by measures state coercion. Legal regulation of the payment of customs duties is under the joint jurisdiction of the Customs Union and its parties. Article 5 of the Federal Law "On the Fundamentals of State Regulation of Foreign Trade Activity" refers to customs duties as import customs duties, including seasonal duties, and export customs duties.

Federal Law No. 95-FZ dated July 29, 2004 excluded the customs duty from Art. 13 of the Tax Code, containing a list of federal taxes and fees. Customs duty is distinguished from tax by the predominance of the regulatory function of the customs duty over the fiscal one, the by-law nature of setting customs duty rates, and the paid feature as payment for legally significant actions by the customs authorities upon release of goods. However (which is not typical for the fiscal tax), the compensation of the customs duty is not equal: the amount of the customs duty in most cases exceeds the costs of the customs authorities.

The criteria for classifying customs duties are different: the direction of movement of goods, the method of calculating customs duties, the procedure for introducing customs duties, etc.

In the direction of travel goods customs duties are divided into imported (imported) and export (export), which are charged respectively when goods are imported into the common customs territory of the Customs Union and exported outside it. As mentioned above, the rates of import customs duties are established by the Customs Union and are the same throughout its customs territory, while the rates of export customs duties are established by the Russian Federation and are valid on the territory of the Russian Federation.

The bulk of customs duties both in the Customs Union and abroad are import customs duties, which are the main mechanism for protecting and adapting the national economy to foreign products. Import customs duties are established primarily for protectionist purposes and play a role in optimizing the ratio of exports and imports, taking into account the requirements of the balance of payments and trade balance of the member states of the Customs Union.

Export customs duties are used less frequently and are aimed either at restricting the export of certain categories of goods and keeping them on the territory of the state, or at developing certain sectors of the economy, such as processing industries, by increasing export customs duties on raw materials.

International customs law provides for the possibility of applying transit customs duties, the purpose of which may be to reduce traffic flows on the customs territory or the implementation of economic pressure on neighboring countries. The transit duty is reset to zero almost everywhere through the conclusion of international treaties. Since the middle of the XX century. in national legal systems is implemented international principle freedom of customs transit, enshrined in Art. V of the General Agreement on Tariffs and Trade (GATT) dated October 30, 1947 and a number of other international legal acts1. This principle provides for the exemption of the customs transit procedure from the payment of customs duties.

According to the method of calculation customs duties can be (Article 71 of the Customs Code of the Customs Union):

• 1) ad valorem - tariff rates established as a percentage of the customs value of taxable goods;
• 2) specific - tariff rates established depending on the physical characteristics of the goods in kind (quantity, mass, volume or other characteristics);
• 3) combined - tariff rates that combine specific and ad valorem methods of calculating customs duties.

Customs duty rates are unified and are not subject to change depending on the persons moving goods across the customs border of the Customs Union, types of transactions and other factors. Ad valorem duties are recognized as the most common in the world. They best meet modern views on fair competition and are optimally suited for application to finished goods, machine-technical and science-intensive products. The advantage of ad valorem duties is that they maintain the level of protection of the domestic market from fluctuations in prices for goods on the world market, and the disadvantage is that it is necessary to correctly determine the price of the goods and establish its customs value, which is not always possible1. The advantage of specific duties is that there is no need to accurately determine the customs value, but they are not sufficiently responsive to changes in the chain indicators of foreign trade activity.

In order of introduction customs duties are divided into two groups: ordinary and particular.

Ordinary customs duties apply under stable condition foreign trade are unconditional and perpetual. These include most of the applicable import and export duties of the Customs Union.

Particular customs duties are of a protectionist nature and are set for limited periods in order to prevent harm or eliminate the threat to the national economy when importing foreign goods. Particular duties include seasonal duties, special duties, duties levied under the conditions of establishing temporary exemptions from the regime of functioning of the single customs territory, as well as duties on goods subject to tariff quotas.

Establishment seasonal duties is under the national jurisdiction of the Russian Federation and other members of the Customs Union. Seasonal duties - types of customs duties that are applied to agricultural products and other goods, the prices of which change cyclically with the seasons. Seasonal customs duty is applied instead of import or export customs duty. Validity of seasonal duties cannot exceed six months a year (Article 6 of the Law of the Russian Federation "On Customs Tariff").

Special duties are established in order to protect the economic interests of the member states of the Customs Union from the import of foreign goods and are paid in excess of the levied import customs duties. According to Art. 7 of the Law of the Russian Federation "On the customs tariff", depending on the reason for the introduction of such a protective measure, special duties can be of three types:

• special duties, preliminary special duties;
• anti-dumping duties, provisional anti-dumping duties;
• countervailing duties, provisional countervailing duties.

Special, anti-dumping and countervailing duties are established in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the member states of the Customs Union and are levied in the manner prescribed by the Customs Code of the Customs Union for the collection of import customs duties.

Special customs duties are established by Russia on the basis of Federal Law No. 165-FZ dated 08.12.2003 "On special protective, anti-dumping and countervailing measures for the import of goods" in accordance with the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 01.25.2008 "On the application of special protective, anti-dumping and compensatory measures in relation to third countries".

The introduction of a special protective measure when importing goods must be preceded by an official investigation conducted in accordance with the customs legislation of the Member States of the Customs Union i! in order to determine the need for their introduction. The basis for the application of protective measures may be the establishment of the fact of an increase in imports into the customs territory, the presence of dumped imports or subsidized imports and causing serious damage (threat of damage) to the domestic economy. The imposition of these types of particular fees may be preceded by the application of similar preliminary special fees, which are introduced before the completion of the investigation in the event that further delay in establishing special measures can cause serious damage to the national economy. The maximum duration of the provisional special duty is 200 days, the provisional anti-dumping duty is six months, and the provisional countervailing duty is four months.

Special duty - it is a duty that is applied when a special safeguard measure is introduced in the event of an increased import of a product, when this product harms (creates a threat of harm) sectors of the domestic economy. This duty is collected by the customs authorities regardless of the collection of import customs duty. The duration of the safeguard measure shall not exceed four years. Along with the special duty, an import quota may be introduced as a protective measure to limit increased imports into the customs territory.

Anti-dumping duty - a kind of special duty, which is applied in order to counter dumping imports, which is collected by the customs authorities regardless of the collection of import customs duties.

Dumping - an economic phenomenon associated with the sale of goods at artificially low prices, less than average retail prices, and sometimes lower than the cost. Dumping is carried out with the aim of penetrating the market and eliminating price competition.

An anti-dumping duty is a type of measure to counter dumping imports, which is applied along with the approval of chain obligations assumed by the exporter. Validity anti-dumping measure shall not exceed five years from the date of commencement of such measure.

Countervailing duty - a duty that is applied in order to neutralize the impact of a specific subsidy of a foreign state (union of foreign states) on the sector of the domestic economy and is collected by the customs authorities regardless of the collection of import customs duties. It is a compensatory measure along with the approval of the obligations assumed by the authorized body of the subsidizing foreign state (union of foreign states) or the exporter. The period of validity of the compensatory measure shall not exceed five years from the date of commencement of the application of such measure.

Particular duties are typical for the establishment of temporary exemptions from the mode of operation of the single customs territory of the Customs Union.

According to the List of goods and rates for which during the transitional period one of the member states of the Customs Union applies import customs duty rates different from the rates of the Common Customs Tariff approved by the decision of the Interstate Council of the EurAsEC dated November 27, 2009, the member states of the Customs Union are entitled to apply different from CCT rates of import customs duties in respect of certain items of goods and vehicles during the established periods of time. The establishment of a transitional period is explained by the existing differences in the structure of the economies of the Member States and the different needs in terms of the volume and range of goods imported into the national territories.

On January 1, 2010, the Protocol on the Conditions and Procedure for the Application in Exceptional Cases of Import Customs Duty Rates Different from the Common Customs Tariff Rates came into force. Lower or higher rates are established by the decision of the EEC for a period not exceeding six months.

The national legislation of the member states of the Customs Union provides for the use of tariff quotas. If the volume of goods does not exceed the established quantity (quota), a reduced customs duty rate is applied, and when the volume of imports or exports exceeds the quota, an increased rate begins to be applied (see CCC decision No. 505 of November 18, 2010).

Tariff quota - a measure to regulate the import into the single customs territory of certain types of goods originating from third countries, providing for the application for a certain period of a lower rate of import customs duty when importing a certain amount of goods (in physical or value terms) compared to the rate of import customs duty applied in accordance with the ETP.

The tax components of customs payments include VAT and excise. From February 1, 1993, they began to be collected when goods were imported into the customs territory of Russia, which served as the basis for classifying them as part of the system of customs payments.

The current state of the EurAsEC integration process within the framework of the Customs Union has not reached the level of harmonization of the tax policy of the member states of the Customs Union, which is the task of the next stages of integration development.

Currently, the procedure for collecting VAT and excises in respect of goods transported across the customs border of the Customs Union and between members of the Customs Union is determined by the national tax and customs legislation of its member states, taking into account the requirements of integration legislation: according to Art. 4 of the Law on customs regulation in the field of customs legal relations for the collection and payment of customs payments related to taxes, the legislation of the Russian Federation on customs affairs is applied in the part not regulated by the legislation of the Russian Federation on taxes and fees. The main document of the Customs Union governing the rules for levying VAT and excises is the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 "On the principles of levying indirect taxes on the export and import of goods, the performance of work, the provision of services in the Customs Union and Protocols adopted thereto.

By their nature, VAT and excises are indirect taxes and perform the fiscal functions of mobilizing revenues to the federal budget of the Russian Federation.

Value Added Tax - indirect tax, representing a form of withdrawal to the federal budget of the state of a part of the added value, which is created at all stages of the process of production of goods, works and services and is paid into the budget as it is sold. VAT rates are established by art. 164 NK.

excise - indirect federal tax, established mainly on consumer goods. Included in the price of goods and subsequently paid by the consumer. Only certain categories of "excisable" goods are subject to it. Regulations on excises are regulated by Ch. 22 of the Tax Code, art. 181 of which defines an exhaustive list of 10 types of excisable goods, which can be grouped into four groups:

• alcohol-containing products;
• tobacco products;
• cars;
• fuels and lubricants.

Customs duties - mandatory payments collected by the customs authorities for the performance by them of legally significant actions related to the release of goods, customs escort of goods, storage of goods. The customs fee is a fiscal fee that performs compensatory functions to reimburse the costs incurred by the customs authorities.

Types and rates of customs fees are established by the legislation of the member states of the Customs Union. According to the provisions of Ch. 14 of the Law on Customs Regulation, the following types of customs fees can be distinguished:

• customs fees for customs operations - are paid for customs operations when declaring goods, including when submitting to the customs authority an incomplete customs declaration, periodic customs declaration, temporary customs declaration, full customs declaration;
• customs fees for customs escort - are paid when escorting vehicles transporting goods in accordance with the customs procedure for customs transit;
• customs fees for storage - are paid when goods are stored in a temporary storage warehouse of the customs authority;
• rates of customs fees for customs operations are established by the Government of the Russian Federation. The amount of customs fees for customs operations is limited to the approximate cost of the services of customs authorities (Article 130 of the Law on Customs Regulation).

RF introduced amendments that specified the grounds for termination of the obligation to pay customs duties and taxes.

Earlier in paragraph 3 of Art. 319 of the Customs Code of the Russian Federation contained a reference rule, according to which, in respect of goods released for free circulation, the obligation to pay customs duties and taxes was terminated in cases provided for by the Tax Code of the Russian Federation.

The application of the Tax Code of the Russian Federation to customs legal relations caused controversy. As a result, the Customs Code of the Russian Federation clearly stated that the obligation to pay customs duties ceases:

1) with payment in full of the amounts of customs duties and taxes;

2) with the death of a natural person - the payer of customs duties, taxes, or with the announcement of his death in the manner prescribed by the legislation of the Russian Federation;

3) with the liquidation of the organization - the payer of customs duties and taxes.

The Customs Code of the Customs Union introduces its clarifications. In accordance with Art. 80 of the Customs Code of the Customs Union, the obligation to pay customs payments terminates in the following cases:

1) payment or collection of customs duties;

2) placing goods under customs procedure release for domestic consumption with the provision of benefits for the payment of customs duties, taxes, not associated with restrictions on the use and (or) disposal of these goods;

3) destruction (irretrievable loss) of foreign goods due to an accident or action force majeure or as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

4) if the amount of the unpaid amount of customs duties and taxes does not exceed the amount equivalent to two euros;

5) placement of goods under the customs procedure of refusal in favor of the state, if the obligation to pay customs duties and taxes arose before the registration of the customs declaration for the placement of goods under this customs procedure;

6) circulation of goods in the ownership of the state;

7) foreclosure of goods, including at the expense of the cost of goods;

8) refusal to release goods in accordance with the declared customs procedure, in respect of the obligation to pay customs duties and taxes that arose during the registration of a customs declaration for the placement of goods under this customs procedure;

9) recognizing it as hopeless for recovery.

It follows from the list that the Union Code mixes grounds for exemption from customs duties and termination of the obligation to pay them.

Unlike the Labor Code of the Customs Union, in paragraph 2 of Art. 319 of the Customs Code of the Russian Federation, the transfer of goods into the ownership of the state is named as the basis for exemption from customs duties, and not the termination of the obligation to pay them.

Let's pay attention to one of the grounds for termination of the obligation to pay customs duties, namely, if the unpaid payment is less than two euros.

There is a similar provision in the Customs Code of the Russian Federation. True, the amount of 150 rubles. and it concerns not the termination of the obligation to pay customs duties, but the collection of customs payments. In accordance with paragraph 5 of Art. 348 of the Customs Code of the Russian Federation, compulsory collection of customs payments is not made if the amount of unpaid customs duties and taxes in respect of goods specified in one customs declaration, or goods sent at the same time by the same sender to one recipient, is less than 150 rubles .

Behind this, at first glance, pun (the prohibition of collection in the Customs Code of the Russian Federation and the termination of the obligation to pay in the Customs Code of the Customs Union), serious changes are hidden in the two codes. If now a participant in foreign economic activity does not pay customs payments in the amount of 149 rubles, no one will remove the status of an offender from him and will not release him from liability for non-payment, since the obligation to pay even such an amount remains - there will be no recovery itself. According to the Customs Code of the Customs Union, there is no obligation to pay amounts less than two euros. This means that if they are not paid, there is no liability or penalty.

If we talk about the grounds for exemption from customs duties, the following should be noted.

According to paragraph 2 of Art. 319 of the Customs Code of the Russian Federation, customs duties and taxes are not paid when the total customs value of goods imported within one week to one recipient does not exceed 5,000 rubles.

Paragraph 2 of Art. 80 of the Customs Code of the Customs Union exempts from duties goods imported to the address of one recipient from one sender under one transport (transportation) document, the total customs value of which does not exceed the equivalent of 200 euros (about 9,000 rubles). The duty-free limit has almost doubled, a single sender clause has been added, and, most importantly, there is no reference to a weekly period.

This means that the transported goods can be divided into lots worth 200 euros, each of which follows its own transport document or is sent by different senders, and pay nothing.

Timing: where you left, where you arrived

The term for the release of goods in the Customs Code of the Customs Union (clause 1 of article 196) has been reduced from three to two working days from the day following the day of registration of the customs declaration. But this change is not as significant as the others.

When importing goods, customs payments must be paid no later than the day the customs declaration is submitted (clause 1, article 329 of the Customs Code of the Russian Federation). It is submitted no later than 15 days from the day the goods are presented to the customs authorities at the place of their arrival in the customs territory of the Russian Federation or from the day the internal customs transit is completed (clause 1, article 129 of the Customs Code of the Russian Federation).

The payment of customs duties and taxes is now given 15 days from the date of importation of goods.

TC CU has extended this period. In paragraph 3 of Art. 211 of the Customs Code of the Customs Union establishes that import customs duties must be paid before the release of goods in accordance with the customs procedure for release for domestic consumption. That is, in fact, the payment period is equated to the period of temporary storage. And the deadline for temporary storage remained unchanged - four months (clause 2, article 170 of the Customs Code of the Customs Union).

By the term of temporary storage in paragraph 1 of Art. 185 of the Customs Code of the Customs Union, the deadline for filing a customs declaration is also equated. But these are not all changes in the declaration order.

Customs declaration: submit and rewrite

The fact of non-payment of customs duties and taxes at the time of filing a customs declaration is not a basis for refusing to accept it (clause 2, article 132 of the Customs Code of the Russian Federation). Consequently, the acceptance of the declaration will be refused if customs fees for customs clearance are not paid.

In paragraph 4 of Art. 190 of the Customs Code of the Customs Union, which contains a closed list of grounds for refusing to register a declaration, there is no such clause. This means that customs clearance fees, as well as duties and taxes, must be paid by the time the goods are released, and not by the time the declaration is filed.

According to paragraph 2 of Art. 191 of the Customs Code of the Customs Union, foreign economic activity participants are allowed to make changes to the declaration not only before the completion of registration, but also after the release of goods. True, there are no conditions for this: they must be determined by the decision of the Commission of the Customs Union.

Another change - clarification of the conditions for the withdrawal of the declaration by the participant foreign economic activity.

Paragraph 1 of Art. 134 of the Customs Code of the Russian Federation allows you to withdraw a customs declaration if, before receiving the declarant's request, the customs authority has not established the inaccuracy of the information indicated in it, except for the case of detection of inaccuracies that do not affect the decision to release the goods.

Paragraph 3 of Art. 192 of the Customs Code of the Customs Union establishes that the withdrawal of a customs declaration is allowed if, before receiving the declarant's request, the customs authority did not notify the declarant of the place and time of the customs examination of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the Customs Union, entailing an administrative or criminal liability.

After the customs examination of the goods, the declaration may be withdrawn only if during such examination no violations of the customs legislation of the Customs Union were found, entailing administrative or criminal liability.

customs control

There are no serious changes in the procedures and methods of customs control compared to the current ones. But there is one change that will bring a lot of trouble not only to foreign economic activity participants.

Customs has the right to carry out control measures after the release of goods. Now, based on paragraph 2 of Art. 361 of the Labor Code of the Russian Federation, such control can be carried out within a year from the date of loss of the status of goods under customs control. And according to Art. 99 of the Customs Code of the Customs Union, this period has been extended to three years.

Moreover, the Customs Code of the Customs Union allows the member states of the Customs Union to increase it up to five years. Russian customs officials are unlikely to miss this opportunity. And this will become a real problem, given the changes that have occurred with the customs audit (in the Customs Code of the Customs Union - customs audit).

Not only declarants and customs representatives can check. Customs officers can also visit any other persons who have acted as counterparties under internal agreements in relation to the goods being checked.

Meanwhile, now a customs audit can be carried out with persons engaged in wholesale or retail imported goods (clause 2, article 376 of the Labor Code of the Russian Federation). That is, two conditions must be met:

The organization is engaged in trade in imported goods;

At the time of verification, the organization owns such goods.

TK TS unleashed the hands of customs officers. With a check, they can come, among other things (clause 2 of article 122 of the Labor Code of the Customs Union):

To persons directly or indirectly involved in transactions with goods placed under the relevant customs procedure;

Persons in respect of whom there is information that in possession and (or) use are (were) goods illegally moved across the customs border.

After the entry into force of the Customs Code of the Customs Union, a situation may become normal when an organization has bought goods in Russia for its own needs, and two years later customs will come to it and say: the goods were imported with violations, which can significantly undermine the stability of civil circulation.

In addition, according to paragraph 1 of Art. 134 of the Customs Code of the Customs Union during the inspection, the customs will have the right to demand from banks and other credit organizations information and documents regarding the movement of funds on the accounts of organizations and necessary for carrying out customs check, including those containing banking secrecy, as well as request and receive information and documents from tax and other state authorities, including those constituting commercial, banking, tax and other secrets protected by law.

customs detention

What will happen after July 1, 2010 with goods for which no declaration has been filed or for which the period of temporary storage has expired?

In these cases, in Chapter 21 of the Customs Code of the Customs Union, customs is ordered to detain goods (goods and documents for them that are not subjects of administrative offenses or crimes). The detained goods and documents for them are seized and stored by the customs authorities for one month, and perishable products - within 24 hours (clause 1, article 146 of the Customs Code of the Customs Union).

If the owner of the goods shows up and hurries to comply with all customs formalities, the goods will be returned to him (of course, the owner himself will pay for storage). If no one comes for the goods, then in accordance with paragraph 1 of Art. 148 of the Labor Code of the Customs Union, they will be implemented or destroyed.

The changes, due to take effect July 1, 2010, are ambiguous. In some ways, participants in foreign economic activity have won, but in some ways, customs has expanded its already great powers. For the Customs Code of the Customs Union to work, not only its ratification is needed, but also serious changes in the national customs legislation of Russia. To this end FCS of Russia undertook the development of the draft law "On customs regulation in the Russian Federation". This law should replace the current internal

Customs duty in accordance with paragraph 31 of Article 11 of the Customs Code of the Russian Federation (!) is a payment, the payment of which is one of the conditions for the customs authorities to perform actions related to customs clearance, storage and escort of goods.

In order to protect the economic interests of the Russian Federation, special duties may be temporarily applied to goods imported into the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures:

special duty;

anti-dumping duty;

compensatory duty.

The introduction of special, anti-dumping and countervailing measures for the import of goods is preceded by an investigation carried out in accordance with federal law dated December 8, 2003 No. 165-FZ "On special protective, anti-dumping and countervailing measures for the import of goods" (!). The specified investigation, in accordance with paragraph 2 of Article 3 of the Federal Law of December 8, 2003 No. 165-FZ “On Special Protective, Anti-Dumping and Countervailing Measures when Importing Goods” (!) is carried out in order to:

· establishing the presence of increased imports into the customs territory of the Russian Federation and the resulting serious damage to the sector of the Russian economy or the threat of causing serious damage to the sector of the Russian economy;

· Establishing the presence of dumped imports or subsidized imports and the resulting material damage to a sector of the Russian economy, the threat of causing material damage to a sector of the Russian economy or a significant slowdown in the creation of a sector of the Russian economy.

In accordance with paragraph 3 of Article 318 of the Customs Code of the Russian Federation (!) special, anti-dumping and countervailing duties established in the course of foreign trade in goods are levied according to the rules provided for the collection of import customs duties.

Clause 2 of Article 319 of the Customs Code of the Russian Federation (!) provides for cases where customs duties and taxes are not paid. This happens when:

goods are not subject to customs duties and taxes; in respect of goods, a conditional full exemption from customs duties and taxes has been granted - during the period of validity of such exemption and subject to the conditions in connection with which such exemption was granted;

· the total customs value of goods imported into the customs territory of the Russian Federation within one week to one recipient does not exceed 5,000 rubles;

before the release of goods for free circulation and in the absence of violations by persons of the requirements and conditions established by the Customs Code of the Russian Federation, foreign goods were destroyed or irretrievably lost due to an accident or force majeure or as a result of natural wear and tear or loss under normal conditions of transportation, storage or use (operation);

· Goods are transferred to federal ownership in accordance with the Customs Code of the Russian Federation and other federal laws.

The object of imposing customs duties and taxes in accordance with Article 322 of the Customs Code of the Russian Federation (!) are goods transported across the customs border. The tax base for calculating customs duties and taxes is the customs value of goods and (or) their quantity.

The customs value of goods in accordance with paragraph 1 of Article 323 of the Customs Code of the Russian Federation (!) is determined by the declarant in accordance with the methods for determining the customs value established by the legislation of the Russian Federation.

We have already noted that in accordance with subparagraph 4 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation (!) the importation of goods into the customs territory of the Russian Federation is an object on the VAT taxation.

In the event that the customs regime in which goods are imported into the territory of the Russian Federation involves the payment of tax at the customs, then the tax base for calculating the tax, as a general rule, is calculated as the sum of the following components:

customs value of imported goods;

the customs duty payable;

· the amount of excise duty payable (subject to the importation of excisable goods).

However, there are two exceptions to this rule - this is the import of processed products of goods previously exported in accordance with the customs regime of processing in the customs territory, and the import of goods without customs control and customs clearance.

For greater clarity, a scheme that will help determine how the taxable base is calculated when importing goods can be presented in the form of the following table:

When goods are imported into the customs territory of the Russian Federation, value added tax acts as a customs payment, therefore, in relation to such operations, along with the norms of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, the norms of customs legislation apply.

Along with the fact that the customs value of goods is one of the components of the tax base for calculating VAT, it itself represents the tax base for calculating customs duties.

In accordance with Article 3 of Law No. 5003-1 (!) the rates of import customs duties are determined by the Government of the Russian Federation. In the general case, for the purposes of calculating customs duties and taxes, the rates applicable on the day the customs declaration is accepted by the customs authority are applied (paragraph 1 of Article 325 of the Customs Code of the Russian Federation (!)).

In case of import of excisable goods, the amount of excise tax payable to the budget is calculated in accordance with the requirements of Article 194 of the Tax Code of the Russian Federation (!).

Based on this, we present formulas for calculating the amount of value added tax that declarants can use to determine the amount of VAT payable.

Value added tax in respect of goods subject to import customs duties and excises is calculated according to the following formula:

With VAT = (C T + P C + A C) x H, where

A C - excise amount;

Value added tax in respect of goods subject to import customs duties and not subject to excises is calculated according to the formula:

With VAT = (C T + P C) x H, where

With VAT - the amount of value added tax;

C T - customs value of imported goods;

PS - the amount of import customs duty;

H is the value added tax rate as a percentage.

Value added tax in respect of goods not subject to import customs duties and excises is calculated according to the formula:

With VAT = C T x H, where

With VAT - the amount of value added tax;

C T - customs value of imported goods;

H is the value added tax rate as a percentage.

Value added tax in respect of goods not subject to import customs duties, but subject to excise taxation, is calculated according to the formula:

With VAT \u003d (C T + A C) x H, where

With VAT - the amount of value added tax;

C T - customs value of imported goods;

A C - excise amount;

H is the value added tax rate as a percentage.

If one consignment of goods imported into the customs territory of the Russian Federation contains both excisable goods and non-excisable goods, the tax base shall be determined separately for each group of said goods.

Similarly, the tax base is also determined if the consignment of goods imported into the customs territory of the Russian Federation contains products of processing of goods previously exported from the customs territory of the Russian Federation for processing outside the customs territory of the Russian Federation.

The tax base for calculating excise duty when importing excisable goods into the customs territory of the Russian Federation is determined in accordance with Article 191 of the Tax Code of the Russian Federation (!). The rules establish that the tax base should be determined depending on what tax rates are set for imported excisable goods - ad valorem or hard.

When importing excisable goods for which fixed (specific) tax rates are established (in rubles and kopecks per unit of measurement), the tax base is determined as the volume of imported excisable goods in physical terms.

When importing excisable goods for which ad valorem tax rates are established (as a percentage per unit of measurement), the tax base is determined as the sum of the customs value of the excisable goods and the customs duty payable.

Methods for determining the customs value of excisable goods, established by Article 12 of Law No. 5003-1, were considered by us above.

The tax base must be determined by the taxpayer for each consignment of excisable goods imported into the customs territory of the Russian Federation separately.

The tax base is determined separately for each group of excisable goods if:

§ as part of one batch of excisable goods imported into the customs territory of the Russian Federation, there are excisable goods, the import of which is taxed at different tax rates, that is, at different ad valorem and different fixed tax rates;

§ a consignment of excisable goods imported into the customs territory of the Russian Federation contains excisable goods previously exported from the customs territory of the Russian Federation for the purpose of processing outside the customs territory of the Russian Federation.

Responsibility for the payment of customs duties and taxes in accordance with Article 320 of the Customs Code of the Russian Federation (!) lies with the declarant. A declarant is a person who declares goods or on whose behalf goods are declared.

Declaration of goods may also be carried out by a customs broker (representative) - an intermediary performing customs operations on behalf of and on behalf of the declarant or another person who is entrusted with the obligation or granted the right to perform customs operations. In this case, the payment of customs duties and taxes is made by Customs Broker(representative), while in accordance with paragraph 2 of Article 144 of the Customs Code of the Russian Federation (!) for the payment of customs duties, he bears the same responsibility as the declarant.

Customs payments on the basis of Article 324 of the Customs Code of the Russian Federation (!) are calculated by responsible persons independently. At the same time, paragraph 1 of Article 324 of the Customs Code of the Russian Federation (!) provides for cases when customs duties and taxes are calculated by customs authorities:

§ in accordance with paragraph 3 of Article 295 of the Customs Code of the Russian Federation (!) customs duties and taxes on goods for which a separate customs declaration is not required are calculated by the customs authorities that carry out customs clearance at places of international postal exchange using a customs receipt order;

§ when making a claim for the payment of customs payments in accordance with Article 350 of the Customs Code of the Russian Federation (!) the calculation of the amounts of customs duties and taxes payable is carried out by the customs authorities.

The amounts of customs duties and taxes payable shall be calculated in the currency of the Russian Federation. When calculating customs duties and taxes, the amounts received are rounded according to the rounding rules to the second decimal place. The formulas for calculating customs duties and taxes are given in Appendix 4 to the Guidelines on the procedure for the application by customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, approved by the Order of the State Customs Committee of the Russian Federation dated November 27, 2003 No. 647-r "On approval of methodological instructions on the procedure for the application by the customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments” (!).

In some cases, for the purposes of calculating customs duties and taxes, including for determining the customs value of goods, it is required to recalculate foreign currency. Article 326 of the Customs Code of the Russian Federation (!) defines that in such cases, the exchange rate of foreign currency to the currency of the Russian Federation, established by the Central Bank of the Russian Federation for the purposes of accounting and customs payments, effective on the day the customs declaration is accepted by the customs authority, should be applied.

The calculation of customs duties and taxes in case of illegal movement of goods across the customs border or the use of goods in violation of established restrictions is carried out in accordance with Article 327 of the Customs Code of the Russian Federation (!).

The rates of customs duties are unified and are not subject to change depending on the persons moving goods across the customs border of the Russian Federation, types of transactions and other factors, except for cases established by law.

In accordance with Article 3 of Law No. 5003-1 (!) the rates of import customs duties are determined by the Government of the Russian Federation.

For the calculation of customs payments in accordance with Article 325 of the Customs Code of the Russian Federation (!) the rates applicable on the day of acceptance of the customs declaration by the customs authority are applied. In this case, the rates corresponding to the name and classification of goods are applied in accordance with the Customs Tariff of the Russian Federation and the Tax Code of the Russian Federation. The exception is cases when, when declaring goods of several names with the indication of one code according to the Commodity Nomenclature for Foreign Economic Activity, the rates of customs duties and taxes corresponding to this classification code are applied to all such goods. An exception is also made for cases of applying single rates of customs duties and taxes to goods transported across the customs border by individuals for personal use.

The customs tariff of the Russian Federation, which is a set of customs duty rates systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation, was approved by Decree of the Government of the Russian Federation dated November 30, 2001 No. 830 “On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in the Implementation of Foreign Economic Activity » ( !).

The regulation on the application of uniform rates of customs duties and taxes in respect of goods transported across the customs border of the Russian Federation by individuals for personal use was approved by Decree of the Government of the Russian Federation of November 29, 2003 No. 718 “On approval of the regulation on the application of uniform rates of customs duties and taxes in with respect to goods transported across the customs border of the Russian Federation by individuals for personal use” (!).

Decree of the Supreme Council of the Russian Federation dated May 21, 1993 No. 5005-1 “On the Enactment of the Law of the Russian Federation “On the Customs Tariff” (!) The maximum rates of import customs duties of the Russian Federation applied to goods originating from countries in trade with which The Russian Federation applies the most favored nation regime, set at 100 percent of the customs value of the goods.

In the event that goods are imported into the customs territory of the Russian Federation in violation of the requirements established by the Labor Code of the Russian Federation, and customs payments have not been paid in respect of these goods, the amounts of payments payable are determined based on the rates in force on the day of crossing the customs border. If it is impossible to establish such a date, the rates applicable on the day of discovery by the customs authorities of such goods are applied.

For the purpose of calculating VAT, when goods are imported into the customs territory of the Russian Federation, rates are applied in accordance with the Customs Tariff of the Russian Federation and the RF Tax Code. Based on paragraph 5 of Article 164 of the Tax Code of the Russian Federation (!) when importing goods, tax rates of 10 and 18 percent are applied.

Excise duty rates for excisable goods imported into the customs territory of the Russian Federation are given in the Appendix to the Order of the Federal Customs Service of December 19, 2005 No. 1184 "On the collection of excises" (!).

In accordance with Article 3 of Law No. 5003-1 (!) the rates of export customs duties and the list of goods to which they apply are established by the Government of the Russian Federation.

Currently, the following Decrees of the Government of the Russian Federation are in force, establishing the rates of export customs duties:

§ Decree of the Government of the Russian Federation dated November 29, 2002 No. 848 “On Approval of the Rates of Export Customs Duties on Goods Produced from Oil Exported from the Territory of the Russian Federation Outside the States Parties to Customs Union Agreements” (!) (sets the rates of export customs duties for products made from oil).

§ Decree of the Government of the Russian Federation of November 30, 2001 No. 834 “On approval of the rate of export customs duty on mustard seeds exported from the territory of the Russian Federation outside the states parties to the Customs Union agreements” (!).

§ Decree of the Government of the Russian Federation of July 14, 2001 No. 530 “On Approval of the Export Customs Duty Rate for Used Rails Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

§ Decree of the Government of the Russian Federation of December 9, 2000 No. 939 “On Approval of the Rates of Export Customs Duties on Crude Oil and Petroleum Products Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!) (sets the rates of export customs duties on crude oil and petroleum products).

§ Decree of the Government of the Russian Federation of April 15, 2000 No. 351 “On Approving the Rates of Export Customs Duties on Goods Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

§ Decree of the Government of the Russian Federation of December 9, 1999 No. 1364 “On approval of the rates of export customs duties on goods exported from the territory of the Russian Federation outside the states-participants of the Customs Union agreements” (!).

§ Decree of the Government of the Russian Federation of December 8, 1999 No. 1358 “On Approving the Rates of Export Customs Duties on Goods Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

§ Decree of the Government of the Russian Federation of October 28, 1999 No. 1198 “On Approving the Rates of Export Customs Duties on Goods Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

§ Decree of the Government of the Russian Federation of September 3, 1999 No. 987 “On Approving the Rates of Export Customs Duties on Goods Exported from the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

§ Decree of the Government of the Russian Federation of July 12, 1999 No. 798 “On Approving the Rates of Export Customs Duties on Goods Exported from the Territory of the Russian Federation Outside the States Parties to the Customs Union Agreements” (!).

Uniform rates of customs duties and taxes in respect of goods transported across the customs border of the Russian Federation by individuals for personal use are established by Decree of the Government of the Russian Federation dated November 29, 2003 No. 718 “On approval of the regulation on the application of uniform rates of customs duties and taxes in respect of goods moved across the customs border of the Russian Federation by individuals for personal use” (!).

Payers of customs duties, taxes in accordance with Article 328 of the Labor Code of the Russian Federation are declarants and other persons who are obliged to pay customs duties and taxes. At the same time, any person has the right to pay customs duties and taxes on goods transported across the customs border.

Declarants and customs brokers are responsible for paying customs duties and taxes. In addition to these persons, the payers of customs duties and taxes are:

§ a customs carrier obliged to pay customs duties and taxes during internal customs transit in the event of non-delivery of foreign goods to the customs authority of destination (clause 1 of article 90 of the Customs Code of the Russian Federation ( !);

§ the owner of a temporary storage warehouse, responsible for paying customs duties and taxes in case of loss of goods stored in a temporary storage warehouse or their release without the permission of the customs authority (paragraph 2 of Article 112 of the Customs Code of the Russian Federation (!)). The owner of a temporary storage warehouse pays customs duties and taxes even in case of non-delivery of foreign goods to the customs authority of destination, if he has received permission for internal customs transit;

§ the owner of a customs warehouse responsible for paying customs duties and taxes in respect of goods stored in a customs warehouse in the event of the loss of goods or their release without the permission of the customs authority (paragraph 2 of Article 230 of the Customs Code of the Russian Federation (!)).

For the purposes of calculating penalties:

§ the first day of violation of restrictions on the use and disposal of goods;

§ the day of acceptance by the customs authority of the customs declaration for these goods (if the day of the violation cannot be established)

Violation of the requirements and conditions of customs procedures (paragraph 5 of Article 329 of the Customs Code of the Russian Federation (!))

For the purposes of calculating penalties:

§ the first day of the violation;

§ day of commencement of the relevant customs procedure (if the day of the violation cannot be determined)

Movement of goods by individuals for personal use (paragraph 6 of Article 329, paragraph 1 of Article 287 of the Customs Code of the Russian Federation (!))

When declaring goods in writing on the basis of a customs receipt order

Movement of goods in international postal items(Clause 6 of Article 329, Clause 4 of Article 295 of the Customs Code of the Russian Federation (!))

Upon receipt of an international postal item in a postal organization.

Export of goods pipeline transport(Clause 6 of Article 329, Clause 1 of Article 312 of the Customs Code of the Russian Federation (!))

Not later than the 20th day of the month preceding the calendar month of delivery - at least 50 percent of the amount of duties calculated on the basis of the information specified in the temporary customs declaration.

Not later than the 20th day of the month following each calendar month of delivery - the remaining part of the amount of customs duties.

Import of goods by pipeline transport (paragraph 6 of Article 329, paragraph 2 of Article 312 of the Customs Code of the Russian Federation (!))

Not later than the 20th day of the month preceding each calendar month of delivery, based on the information specified in the temporary customs declaration.

No later than the 20th day of the month following each calendar month of delivery, updated information is submitted. The fee is paid simultaneously with the submission of the updated information.

Movement of goods along power lines (clause 6 of article 329, clause 5 of article 314 of the Customs Code of the Russian Federation (!))

Not later than the day of submission of the customs declaration for goods transported across the customs border within one calendar month

Temporary importation of goods with partial exemption from customs duties and taxes (paragraph 6 of Article 329, paragraph 3 of Article 212 of the Customs Code of the Russian Federation (!))

At the choice of the person who has received a temporary import permit:

when placing goods under the customs regime of temporary importation:

periodically (periodicity is determined by the person who received a temporary import permit, payment is made before the start of the relevant period)

Detection of illegally imported goods from persons who purchased such goods in the customs territory of the Russian Federation (clause 6 of Article 329, clause 2 of Article 391 of the Customs Code of the Russian Federation (!))

Persons with illegally imported goods are entitled to pay customs duties.

If payments are made within 5 days from the date of discovery of the goods or their payment is ensured, the goods shall not be withdrawn.

Article 330 of the Customs Code of the Russian Federation (!) provides for the possibility of making advance payments to the accounts of customs authorities against future customs payments and those not identified by the payer as specific types and amounts of payments in respect of specific goods.

Advance payments may be made to the cash desk or account of the customs authority in the currency of the Russian Federation, as well as in foreign currency in accordance with the currency legislation of the Russian Federation.

Advance payments cannot be considered as customs payments until the payer makes an order to that effect. customs authority or the customs authority will not levy a claim on advance payments in accordance with Article 353 of the Customs Code of the Russian Federation (!). The order is the submission of a customs declaration or the performance of other actions that indicate the intention to use the transferred funds as customs payments.

Payment of customs duties according to Article 331 of the Customs Code of the Russian Federation (!)

ü in cash to the cash desk of the customs authority:

ü by bank transfer to his account opened for these purposes.

The preliminary special duty, the preliminary anti-dumping duty and the preliminary countervailing duty are collected in accordance with the rules established by the Customs Code of the Russian Federation regarding the collection of import customs duties. The amounts of these duties are not subject to transfer to the federal budget until a final decision is made to introduce, respectively, a special protective measure, an anti-dumping measure or a countervailing measure in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures when importing goods (paragraph 1 of Article 331 of the Labor Code of the Russian Federation) .

Customs duties and taxes in accordance with paragraph 2 of Article 331 of the Customs Code of the Russian Federation (!) can be paid at the choice of the payer, both in the currency of the Russian Federation and in foreign currency. The currency of the Russian Federation is converted into foreign currency at the exchange rate effective on the day the customs authority accepts the customs declaration. If the obligation to pay customs duties and taxes is not related to the filing of a customs declaration, the recalculation is made at the rate in force on the day of actual payment.

Article 334 of the Customs Code of the Russian Federation (!) provides for the grounds on which a deferral or installment payment of customs payments is granted. A deferral or installment plan is presented to the payer if at least one of the following grounds exists:

damage caused to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;

· delay to this person of financing from the federal budget or payment of the state order executed by this person;

· Goods transported across the customs border are perishable goods;

· realization by the person of deliveries under intergovernmental agreements.

According to Article 333 of the Customs Code of the Russian Federation (!) deferment or installment plan is granted upon a written application of the payer for a period of one to six months. Deferral or installment payment of customs payments may be granted for one or more types of customs duties, taxes, as well as in respect of the entire amount payable or part of it, the decision to grant is made within a period not exceeding 15 days from the date of filing an application for this.

The condition for granting a deferral or installment plan is to ensure the payment of customs payments in the manner prescribed by Chapter 31 of the Customs Code of the Russian Federation.

However, deferral or installment payment of customs payments may not always be granted, and Article 335 of the Customs Code of the Russian Federation (!) provides for circumstances precluding its provision. So, deferral or installment payment of customs payments is not granted if in relation to the person applying for its provision:

ü a criminal case has been initiated on the grounds of a crime related to violations of the customs legislation of the Russian Federation;

ü Bankruptcy proceedings have been initiated.

For granting a deferral or installment plan, interest is charged, which is charged on the amount of the debt on payment of customs payments, based on the refinancing rate of the Central Bank of the Russian Federation, effective during this period.

Payment of interest in accordance with Article 336 of the Customs Code of the Russian Federation (!) is made before or simultaneously with the payment of customs duties, but no later than the day following the expiration of the granted deferment or installment plan.

Ensuring the payment of customs duties, taxes in accordance with paragraph 1 of Article 337 of the Labor Code of the Russian Federation, it is carried out in the following cases:

§ provision of deferment or installment payment of customs duties and taxes;

§ conditional release of goods;

§ transportation and (or) storage of foreign goods;

§ implementation of activities in the field of customs.

Security is not provided if the amount of customs duties, taxes, penalties and interest payable is less than 20 thousand rubles, and also in the case when the customs authority has reason to believe that customs payments will be paid.

The amount of security is determined by the customs authority in accordance with Article 338 of the Customs Code of the Russian Federation (!).

The amount of security for the payment of customs payments by persons carrying out activities in the field of customs is established by paragraph 2 of Article 339 of the Customs Code of the Russian Federation (!).

To ensure the payment of customs payments in respect of excisable goods imported into the customs territory of the Russian Federation, a fixed amount has been established. It is determined in accordance with the Order of the Federal Customs Service of the Russian Federation dated August 11, 2005 No. 725 "On a fixed amount of security for the payment of customs payments in respect of excisable goods."

Ensuring the payment of customs duties on the basis of Article 340 of the Customs Code of the Russian Federation (!) is carried out by the payer at his choice in one of the following ways:

ü a pledge of goods and other property, while the subject of pledge may be goods imported into the customs territory of the Russian Federation, as well as other property that may be the subject of pledge in accordance with the Civil Code of the Russian Federation;

a bank guarantee. A bank guarantee must be issued by a bank, credit or insurance organization included in the Register of Banks and Other Credit Organizations maintained by federal Service authorized in the field of customs;

ü depositing funds to the cash desk or to the account of the customs authority in federal treasury(cash deposit). A cash deposit can be made both in the currency of the Russian Federation and in a foreign currency quoted by the Central Bank of the Russian Federation;

ü As a surety, customs brokers, owners of temporary storage warehouses, owners of customs warehouses, as well as other persons can act as guarantors.

In addition to the above methods, payment can also be provided by an insurance contract. The cases when this type of security is applied are established by the Federal Customs Service.

In order to ensure the payment of customs duties, the customs authorities accept insurance contracts that are concluded with an insurance company included in the register of insurance companies whose insurance contracts can be accepted as security for the payment of customs duties. The procedure and conditions for the inclusion of insurance organizations in the said register, their exclusion from such a register, as well as the procedure for maintaining it, are determined by the Federal Customs Service of the Russian Federation.

Collection of customs duties, taxes in case of non-payment or incomplete payment, it is made by the customs authorities forcibly in accordance with Chapter 32 of the Labor Code of the Russian Federation.

Paragraph 3 of Article 348 of the Customs Code of the Russian Federation (!) establishes that the recovery is made:

ü from legal entities - at the expense of funds in bank accounts, at the expense of other property of the payer, as well as in court;

ü with individuals - only in court.

Enforced collection of customs duties and taxes in accordance with paragraph 5 of Article 348 of the Customs Code of the Russian (!) Federation is not carried out if:

§ the demand for payment of customs payments has not been made within three years from the date of expiration of the period for their payment or from the date of the occurrence of an event that entails the obligation of persons to pay customs duties and taxes in accordance with the Labor Code of the Russian Federation;

§ the amount of unpaid amounts of customs duties and taxes in respect of goods specified in one customs declaration, or goods sent at the same time by the same sender to the address of one recipient, is less than 150 rubles.

The indisputable collection of customs duties and taxes is preceded by a request to the payer for payment of customs payments. The demand for payment of customs duties in accordance with Article 350 of the Customs Code of the Russian Federation (!) must be sent to the payer no later than 10 days from the date of discovery of the fact of non-payment or incomplete payment of customs duties. The request must contain information on the amount of payments, the amount of accrued penalties and (or) interest, the payment deadline in accordance with the Labor Code of the Russian Federation, the deadline for fulfilling the request, and other information.

The deadline for fulfilling the demand is not less than 10 days and not more than 20 days from the date of its receipt. If the requirement is not fulfilled within this period, the customs authorities shall take measures to enforce the collection of customs payments.

The decision on the indisputable collection of customs payments at the expense of the payer's funds in bank accounts is made no later than 30 days from the date of expiration of the deadline for fulfilling the requirement for payment of customs payments. If this period is missed, the decision on indisputable recovery is not subject to execution. A collection order is sent to the bank of the payer of customs payments to transfer the necessary funds from the payer's account to the account of the customs authority.

The collection of customs duties at the expense of goods in accordance with Article 352 of the Customs Code of the Russian Federation (!) is carried out on the basis of a court decision, if an individual is responsible for the payment of customs duties and taxes, or the responsible person has not been identified, or arbitration court if the individual entrepreneur is responsible for the payment of customs duties and taxes. Foreclosure is made only on those goods in respect of which customs duties and taxes have not been paid or not fully paid in accordance with the Labor Code of the Russian Federation, and the foreclosure of goods is carried out regardless of who owns the goods. It should be taken into account that paragraph 2 of Article 352 of the Customs Code of the Russian Federation (!) establishes cases when foreclosure of goods is carried out without sending a demand for payment of customs payments - if the deadline for storing goods in a temporary storage warehouse or customs warehouse has expired, and if it is not established the person responsible for the payment of customs duties.

To recover customs payments at the expense of other property of the payer, within three days from the date of such a decision, the relevant decision is sent to the bailiff. The decision is executed in accordance with the Tax Code of the Russian Federation and the legislation on enforcement proceedings.

In case of non-payment of customs payments within the established period in accordance with Article 349 of the Customs Code of the Russian Federation (!) fines are paid. Penalties are accrued for each calendar day of delay in payment, starting from the day following the day of calculation of the deadlines for payment of customs payments to the day of fulfillment of the obligation to pay them or to the day a decision is made to grant a deferral or installment payment of customs payments, inclusive, in percentages corresponding to one three hundredth of the refinancing rate Central Bank of the Russian Federation, from the amount of unpaid customs duties, taxes (arrears). For the purpose of calculating penalties, the refinancing rate of the Central Bank of the Russian Federation, effective during the period of delay, is applied.

In case of non-payment of customs duties and taxes, including in case of their incorrect calculation and (or) untimely payment, the responsibility to the customs authorities in accordance with paragraph 3 of Article 320 of the Customs Code of the Russian Federation (!) shall be borne by the person responsible for their payment.

Refund of customs duties, taxes regulated by chapter 33 of the Labor Code of the Russian Federation.

The overpaid or overcharged amount of customs duties and taxes in accordance with paragraph 1 of Article 355 of the Customs Code of the Russian Federation (!) is the amount of money actually paid or collected as customs duties and taxes, the amount of which exceeds the amount payable.

Day of excess payment of customs duties in accordance with paragraph 16.3 of the Guidelines on the procedure for the application by the customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, approved by the Order of the State Customs Committee of the Russian Federation dated November 27, 2003 No. 647-r (hereinafter Guidelines No. 647-r ) ( !), is an:

ü in case of payment in cash - the day of acceptance of funds at the cash desk of the customs authority;

ü in case of payment using a customs receipt order - the day of payment under this document;

ü in case of non-cash form of payment - the day of debiting funds from the payer's bank account;

ü when paying by offsetting advance payments or a cash deposit - the day the customs authority receives an order on offset.

The day of excessive collection of customs payments in accordance with clause 16.4 of Methodological Instructions No. 647-r (!) is:

ü in case of undisputed debiting from the payer's account - the day the credit institution writes off the funds from the payer's account;

ü in case of foreclosure on goods in respect of which customs payments have not been paid, or on the subject of pledge or other property of the payer, as well as when offsetting against the payment of customs duties, taxes, funds paid by the bank, other credit institution in accordance with a bank guarantee, as well as by a guarantor in accordance with a suretyship agreement - the day of receipt of funds to the account of the customs authority;

ü when collecting customs duties, taxes at the expense of the unspent balance of unclaimed amounts of advance payments or a cash deposit - the day the customs authority decides to carry out such a set-off.

Excessive payment or collection of customs payments and taxes can be detected both by the payer himself and by the customs authority. If the fact of excessive payment or excessive collection is discovered by the customs authority, it is obliged not later than one month from the date of discovery to report such a fact to the payer.

The refund of overpaid or overcharged amounts of customs duties and taxes is made on the basis of the payer's application, which must be submitted to the customs authority no later than three years from the date of their payment or collection.

Order of the State Customs Committee of the Russian Federation of May 25, 2004 No. 607 "On Approval of the List of Documents and the Application Form" (!) applications for the return (offset) of funds.

Note! By decision of the Supreme Arbitration Court of the Russian Federation dated May 5, 2006 No. 3027/06, this Order of the State Customs Committee of the Russian Federation was recognized as corresponding to Articles 63 and 355 of the Labor Code of the Russian Federation.

In accordance with the said document, the payer's application must be accompanied by:

§ a payment document confirming the receipt of funds to the cash desk or to the account of the customs authority opened for these purposes in accordance with the legislation of the Russian Federation;

§ documents on the basis of which advance payments were spent, or documents on the basis of which customs payments were calculated and (or) collected;

§ documents confirming the fact of excessive payment or excessive collection of customs payments, or documents confirming the existence of cases established by paragraph 1 of Article 356 of the Customs Code of the Russian Federation (!);

§ certificate of registration with the tax authority, if it was not submitted earlier when customs clearance;

§ certificate of state registration legal entity or a certificate of state registration of an individual as an individual entrepreneur, if they were not presented earlier during customs clearance;

§ documents proving the identity of an individual, including those registered as an individual entrepreneur;

§ documents confirming the authority of the person who signed the application for the return (offset) of funds, if they were not presented earlier during customs clearance;

§ duly certified sample signature of the person who signed the application for the return (offset) of funds.

§ other documents that may be submitted by the person who made advance payments or by the payer of customs duties and taxes to confirm the validity of the refund.

Paragraph 16.12 of the Guidelines on the procedure for the application by the customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, approved by the Order of the State Customs Committee of the Russian Federation dated November 27, 2003 No. 647-r, established that in the absence of information in the application and failure to submit required documents, the list of which is approved by the Order of the State Customs Committee of the Russian Federation dated May 25, 2004 No. 607, the application is subject to return to the payer without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the application. The return of the application is made no later than 5 days from the date of receipt of the application by the customs authority. If the application is returned without consideration, the payer has the right to reapply with an application for the return (offset) of overpaid or overcharged customs duties and taxes.

Consideration of an application for a refund, making a decision and directly refunding funds to the account specified in the application must be carried out within a period not exceeding one month from the date the payer submitted the application and all necessary documents.

If the specified period is violated, interest is accrued on the amount of overpaid or overcharged customs payments and taxes for each day of violation of the return period. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in force during the period of violation of the term. In other cases, when customs payments are returned, no interest is paid on them and the amounts are not indexed.

The refund of excessively paid or excessively collected amounts of customs duties and taxes is made in the currency of the Russian Federation, however, at the request of the payer, the refund may be made in the form of an offset against the fulfillment of obligations to pay other customs duties, penalties, interest or fines.

Paragraph 9 of Article 355 of the Customs Code of the Russian Federation (!) establishes cases when the return of customs duties and taxes is not made:

§ if the payer has a debt to pay customs duties in the amount of the specified debt. In this case, overpaid or overcharged customs duties and taxes may be offset;

§ if the amount of customs payments subject to refund is less than 150 rubles, with the exception of cases of excessive payment of customs payments by individuals or their excessive collection from said persons;

§ in the case of filing an application for the return of customs duties and taxes after the expiration of the established deadlines.

The return of customs duties and taxes is also made in other cases established by Article 356 of the Customs Code of the Russian Federation (!):

ü if the customs declaration submitted to the customs authority is considered not submitted in accordance with the Labor Code of the Russian Federation;

ü revocation of the customs declaration;

ü providing tariff benefits in the form of a refund of the amount of customs duty paid;

ü restoration of the most favored nation regime or tariff preferences;

ü if the Labor Code of the Russian Federation provides for the return of the paid amounts of customs duties and taxes when exporting foreign goods from the customs territory of the Russian Federation, or when they are destroyed or refused in favor of the state, or when goods are re-imported;

ü changes with the permission of the customs authority of the previously declared customs regime, if the amounts of customs duties and taxes payable when goods are placed under the newly elected customs regime are less than the amounts of customs duties and taxes paid under the initial customs regime, except for the case provided for in paragraph 6 of Article 212 of the Customs Code of the Russian Federation (!);

ü refund (in full or in part) of the preliminary special duty, preliminary anti-dumping duty and preliminary countervailing duty in accordance with the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures when importing goods.

Refund in the above cases is made upon filing an application for a refund no later than one year from the day following the day of occurrence of circumstances entailing the return of the paid amounts of customs duties and taxes.

On January 1, 2005, a new chapter 33.1 "Customs fees" entered into force, introduced into the Customs Code of the Russian Federation by Federal Law No. 139-FZ of November 11, 2004 "On Amendments to the Customs Code of the Russian Federation" (!).

Types of customs fees established by Article 357.1 of the Customs Code of the Russian Federation (!). Customs fees include:

§ customs fees for customs clearance;

§ customs fees for customs escort;

§ customs fees for storage.

Persons responsible for paying customs duties for customs clearance are the same persons that are responsible for paying customs duties and taxes. Such persons, in accordance with Article 320 of the Customs Code of the Russian Federation (!) are the declarant, as well as the customs broker (intermediary) performing customs operations on behalf of and on behalf of the declarant or another person who is entrusted with the duty or granted the right to perform customs operations.

Persons responsible for paying customs fees for customs escort are persons who have received permission for internal customs transit or international customs transit. That is, carriers or forwarders will be responsible for paying customs duties in this case. Customs escort in accordance with Article 87 of the Customs Code of the Russian Federation (!) is the escort of vehicles transporting goods in accordance with internal customs transit, carried out officials customs authorities.

Responsible for paying customs fees for storage are persons who have placed goods in a temporary storage warehouse or customs warehouse of the customs authority, as well as persons who have acquired property rights to goods stored in the customs warehouse of the customs authority.

The procedure for calculating fees established by Article 357.3 of the Customs Code of the Russian Federation (!). According to this article, customs fees are calculated independently by the persons responsible for their payment. The customs authorities shall calculate customs fees in the event that claims are made to the payer for the payment of customs payments. The amounts are calculated in the currency of the Russian Federation. If it is necessary to recalculate foreign currency to calculate the amount of customs fees, the exchange rate of the Central Bank of the Russian Federation for the purposes of accounting and customs payments, effective on the day the customs authority accepts the customs declaration, should be applied.

Payers of customs duties on the basis of Article 357.5 of the Customs Code of the Russian Federation (!) are declarants and other persons who are obliged to pay customs fees. At the same time, paragraph 2 of this article establishes that any person is entitled to pay customs duties.

According to paragraph 2 of Article 357.7 of the Customs Code of the Russian Federation (!) payment of customs duties is made in the forms established in relation to the payment of customs duties and taxes. Paragraph 10 of Letter No. 01-06/12388 contains an explanation on the application of the foreign exchange rate for periodic temporary declaration.

Paragraph 1 of Article 357.8 of the Customs Code of the Russian Federation (!) establishes that collection and refund of customs fees is carried out in accordance with the procedure established for the collection and refund of customs duties and taxes.

Cases constituting an exception are considered in paragraph 2 of Article 357.8 of the Customs Code of the Russian Federation (!). This paragraph establishes that when adjusting the information contained in the customs declaration that affects the amount of fees for customs clearance, the amount of customs fees declared when declaring goods is not recalculated, additional collection and refund of customs fees for customs clearance are not made. The provisions of this paragraph shall apply in cases of adjustment of information both before and after the release of goods.

21) goods imported into the customs territory of the Russian Federation, placed under the customs regime of temporary importation or the customs regime of a free customs zone and subsequently used in international transportation as vehicles.

When the goods specified in this paragraph are placed under the customs regime of temporary importation or the customs regime of a free customs zone, customs fees for customs clearance are paid at the rates established by Resolution No. 863 (!).

In case of further use of these goods in international transportation as means of transport, customs fees for customs clearance are not subject to payment.

22) professional equipment during customs clearance in accordance with the customs regime of temporary export for the purposes of production and release of funds mass media and upon re-importation.

The list of professional equipment for the purposes of production and release of mass media, in respect of which customs duties are not charged for customs clearance in accordance with the customs regime of temporary export and in case of its re-import, was approved by Decree of the Government of the Russian Federation dated February 17, 2005 No. 85 "On the list of professional equipment for the production and release of mass media, in respect of which customs fees are not levied for customs clearance in accordance with the customs regime of temporary export and when it is re-imported” (!).

23) goods intended for filming, performances, performances and similar events placed under the customs regime of temporary import or customs regime of temporary export, if such goods are granted full conditional exemption from customs duties and taxes;

24) goods intended for sports competitions, demonstration sports events or training, placed under the customs regime of temporary import or customs regime of temporary export, if such goods are granted full conditional exemption from customs duties and taxes.

25) goods imported into the territory of the Kaliningrad region in accordance with the customs regime of the free customs zone, and products of their processing, placed under the customs regime of release for domestic consumption.

Customs fees for storage in accordance with paragraph 2 of Article 357.9 of the Customs Code of the Russian Federation (!) are not charged:

1) when goods are placed by customs authorities in a temporary storage warehouse or in a customs warehouse of a customs authority;

2) in other cases determined by the Government of the Russian Federation.

The Government of the Russian Federation has the right to determine cases of exemption from payment of customs fees for customs escort (paragraph 3 of Article 357.9 of the Customs Code of the Russian Federation).

Customs duty rates established by Article 357.10 of the Customs Code of the Russian Federation (!).

The rates of fees for customs clearance are established by Decree of the Government of the Russian Federation of December 28, 2004 No. 863 "On the rates of customs fees for customs clearance of goods" (hereinafter Decree No. 863) (!). But it should be noted that the size of the customs fee for customs clearance cannot be more than 100 thousand rubles.

The Letter of the Federal Customs Service of April 20, 2005 No. 01-06 / 12388 "On customs fees for customs clearance" (hereinafter Letter No. 01-06 / 12388) (!) states that the rates of fees for customs clearance established by Decree No. 863 ( !), apply based on the declared customs value of the declared goods.

For the purposes of calculating the amount of fees for customs clearance, the rates applicable on the day of acceptance of the customs declaration by the customs authority are applied.

Customs clearance fees are paid when declaring goods before filing or simultaneously with filing a customs declaration.

The specifics of payment of fees for customs clearance when goods are placed under the customs regime of international customs transit are established by clause 5 of Letter No. 01-06/12388 (!). This paragraph says that the payment of customs fees for customs clearance of goods transported by rail through the customs territory of the Russian Federation in accordance with the customs regime of international customs transit, is carried out in the amount of 500 rubles for one railway waybill used as a transit declaration. When issuing a new permit for international customs transit, customs fees for customs clearance are not paid, since in this case the declaration of goods is carried out at the place of arrival in the customs territory of the Russian Federation and the re-issuance of a transit declaration by the customs authority when performing cargo operations is not considered as their repeated declaration.

Customs fees for customs clearance are paid in the following amounts (clause 2 of article 357.10 of the Labor Code of the Russian Federation):

§ for customs escort of each motor vehicle and each unit of railway rolling stock for a distance:

ü up to 50 km - 2,000 rubles;

ü from 51 to 100 km - 3,000 rubles;

ü from 101 to 200 km - 4,000 rubles;

ü over 200 km - 1,000 rubles for every 100 kilometers, but not less than 6,000 rubles;

§ for customs escort of each sea, river or aircraft - 20,000 rubles, regardless of the distance of movement.

To calculate the amount of fees for customs escort, the rates applicable on the day of acceptance of the transit declaration by the customs authority are applied.

Fees are paid before the start of the actual implementation of customs escort.

For storage in a temporary storage warehouse or in a customs warehouse of a customs authority customs fees are paid in the amount of 1 ruble for every 100 kilograms of the weight of goods per day. If goods are stored in premises specially adapted (furnished and equipped) for the storage of certain types of goods, customs duties are paid in the amount of 2 rubles per 100 kilograms of the weight of goods per day. Incomplete 100 kilograms of the weight of goods are equated to full 100 kilograms, and an incomplete day is equated to a full day (clause 3 of Article 357.10 of the Labor Code of the Russian Federation).

When calculating the amount of fees in this case, the rates applicable during the period of storage of goods in warehouses are applied.

Storage fees must be paid when storing goods until the actual release of goods from a temporary storage warehouse or from a customs warehouse.

Consider how customs duties are taken into account in accounting trade organization.

Such types of customs payments as customs duties and customs fees are not included in tax payments, since they are not named in Article 13 of the Tax Code of the Russian Federation (!). Their payment is regulated by the Customs Code of the Russian Federation. In this regard, reflect the amount of customs duties and fees on account 68 "Calculations on taxes and fees" Appendix No. !) to accounting the following assets are accepted as inventories:

ü used as raw materials, materials and the like in the production of products intended for sale (performance of work, provision of services);

ü intended for sale;

used for the management needs of the organization.

A part of inventories is also held for sale, and goods purchased or received from other legal entities or individuals and also intended for sale.

Inventories are accepted for accounting at their actual cost, while, according to paragraph 6 of PBU 5/01 (!) when purchasing inventories for a fee, their actual cost is the amount of the organization's actual costs for the acquisition, except for value added tax and other refundable taxes.

Actual costs include, in particular, customs duties, as well as other payments directly related to the acquisition of inventories.

Thus, customs duties and fees paid by the organization when importing inventories will be included in accounting in the initial cost of the acquired assets.

In the accounting of the organization, the amounts of customs duties and taxes on the acquisition of imported inventories will be reflected as follows:

In order to tax accounting expenses of the organization for the purchase of raw materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services), on the basis of subparagraph 1 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation ( Appendix No.!) are included in material costs.

The cost of inventories included in material costs, in accordance with paragraph 2 of Article 254 of the Tax Code of the Russian Federation (Appendix No. !) Is determined based on their purchase prices (excluding VAT and excises, except as provided for by the Tax Code of the Russian Federation), including, in particular, import duties and fees associated with the acquisition of inventories.

Thus, when purchasing raw materials and materials from a foreign supplier, there will be no difference in the formation of the initial cost for the purposes of accounting and tax accounting, since the amount of customs duties and fees in accounting and tax accounting will be taken into account in the initial cost of the purchased raw materials and materials.

When an organization uses the accrual method in tax accounting, the date of material expenses is recognized as the date of transfer of raw materials, materials to production - in terms of raw materials and materials attributable to goods (works, services) produced.

If an organization purchases imported goods, it should be guided by Article 320 of the Tax Code of the Russian Federation (!), which establishes the procedure for determining the costs of trading operations. In particular, this article says that during the current month they are formed in accordance with Chapter 25 of the Tax Code of the Russian Federation. At the same time, the amount of distribution costs also includes the expenses of the taxpayer - the buyer of goods for the delivery of these goods, storage costs and other expenses of the current month associated with the acquisition, if they are not included in the cost of acquiring goods, and the sale of these goods. Distribution costs do not include the cost of acquiring goods at a price established by the terms of the contract. At the same time, the taxpayer has the right to form the cost of acquiring goods, taking into account the costs associated with the acquisition of these goods. The indicated cost of goods is taken into account when they are sold in accordance with subparagraph 3 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation (!).

The cost of purchasing goods shipped but not sold at the end of the month is not included in the costs associated with production and sale until the moment of their sale. The procedure for forming the cost of purchasing goods is determined by the taxpayer in the accounting policy for tax purposes and is applied for at least two tax periods.

Thus, the organization can choose one of two possible ways of accounting for customs duties and fees and fix the decision made in the accounting policy order:

ü take into account the amount of customs duties and fees in the cost of purchased goods, while these costs will be recognized as direct, and accounted for as part of the costs of production and sale as the goods are sold.

ü take into account the amount of customs duties and fees as part of other expenses (on the basis of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation), while these expenses will be indirect and, accordingly, on the basis of Article 320 of the Tax Code of the Russian Federation (!) will reduce income from the sale of the current reporting period.

When using the first of the presented options, there is no difference between the accounting and tax accounting data of the organization. If the second of the options is used, then in the accounting of the organization, the initial cost of the purchased goods will exceed the cost of these goods for profit tax purposes, which will lead to the formation of taxable temporary differences, and therefore to the formation of deferred tax liabilities. In accordance with PBU 18/02 (!) deferred tax liabilities should be reflected in the accounting of the organization on the credit of account 77 "Deferred tax liabilities" and the debit of account 68 "Calculations for taxes and fees". The taxable temporary difference arising in this case and the corresponding liability will be settled as the import goods are sold.

Thus, in order to avoid differences in the purchase of imported goods, it is possible to recommend organizations to include the amount of customs duties and taxes in the initial cost of purchased goods and reflect this order in the accounting policy order.

For organizations and individual entrepreneurs applying the simplified taxation system regulated by Chapter 26.2 of the Tax Code of the Russian Federation.

Organizations applying the simplified taxation system are exempted from paying:

ü corporate income tax;

ü corporate property tax;

the unified social tax.

Individual entrepreneurs applying the simplified taxation system are exempted from the obligation to pay:

ü tax on personal income (in relation to income received from entrepreneurial activity);

ü tax on the property of individuals (in relation to property used for business activities);

ü unified social tax (in relation to income received from entrepreneurial activity, as well as payments and other remunerations accrued by them in favor of individuals).

Organizations and individual entrepreneurs are also not recognized as payers of value added tax. The exception is the value added tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the customs territory of the Russian Federation.

When determining the object of taxation in accordance with Article 346.16 of the Tax Code of the Russian Federation (!) Taxpayers reduce the amount received by the expenses incurred, a list of which is given in this article. According to subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (!) the expenses include the amounts of customs payments paid when importing goods into the customs territory of the Russian Federation and not subject to return to the taxpayer in accordance with the Labor Code of the Russian Federation.

The taxation system in the form of a single tax on imputed income for certain types of activities is regulated by Chapter 26.3 of the Tax Code of the Russian Federation.

Payment by organizations of a single tax provides for their release from the obligation to pay:

ü corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax);

ü tax on property of organizations (in relation to property used for conducting entrepreneurial activities subject to a single tax);

ü single social tax (in relation to payments made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax).

The payment of a single tax by individual entrepreneurs provides for the replacement of the payment of the following taxes:

ü personal income tax (in relation to income received from entrepreneurial activities subject to a single tax);

ü tax on property of individuals (in relation to property used for entrepreneurial activities subject to a single tax);

ü unified social tax (in relation to income received from entrepreneurial activities subject to a single tax, and payments made to individuals in connection with conducting entrepreneurial activities subject to a single tax).

Organizations and individual entrepreneurs that are taxpayers of the single tax are not recognized as taxpayers of value added tax in respect of transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out as part of entrepreneurial activities subject to a single tax. The exception is the value added tax payable when goods are imported into the customs territory of the Russian Federation.

For more information on issues related to customs payments, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Customs payments of the organization as the structure of expenses of the organization".

For more information on issues related to foreign trade activities, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Foreign trade activities".

In August 2012, Russia joined the WTO. At the same time, the country is also a member of the Customs Union. We invite readers to consider the principles of collecting customs duties within the framework of the Customs Union, taking into account the changed situation.

Within the framework of the Eurasian Economic Community, since 2007, in accordance with the Treaty on the Creation of a Single Customs Territory and the Formation of a Customs Union dated 06.10.2007, the main goals, objectives and directions of customs and tariff regulation in the single customs territory of three states - the Republic of Belarus, the Republic of Kazakhstan and Russian Federation. Within the framework of the Customs Union, it is envisaged to create a single customs territory within which customs duties are not applied, a common customs tariff and a single customs policy are in force.

The supreme governing body of the Customs Union is the Interstate Council of the EurAsEC, established at the level of heads of state and government, a permanent regulatory committee - the Commission of the Customs Union.

Formation common market required the adjustment and unification of national customs legislation. By the decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 17 (as amended on April 16, 2010), the Customs Code of the Customs Union was adopted. The creation of a single economic space had a significant impact on the current procedure for customs regulation of the member states of the Customs Union.

As a result of Russia's accession to the Marrakesh Agreement on the Establishment of the WTO, separate legislative acts of the Customs Union came into effect, aimed at further improving the legal system in the conditions of multilateral world trade. The most significant is the signing by the Russian Federation of a special List of concessions and obligations on specified goods, attached to the General Agreement on Tariffs and Trade of 1994 (GATT 1994). In the medium term until 2014-2016. about 90% of the total number of tariff lines have been kept at the level of current rates, for some - import customs duty rates have been reduced (1000 items of food products, ready-made clothing, vehicles, etc.).

Since other member states of the Customs Union are not members of the WTO, for these countries, the duty rates for certain types of goods have not changed and are valid until the moment of their accession.

Customs duties: types, payers, base rates

Customs duty is a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border. When exporting goods, customs duty is an import duty, when importing - export.

Collection and payment procedure import customs duties set:

• the Customs Code of the Customs Union (TC CU);
• international agreements and decisions of the Eurasian Economic Commission (EEC; until 2012 - Commission of the Customs Union);
• legislative acts adopted by each state - a member of the Customs Union (specify certain provisions of the Customs Code of the Customs Union).

In turn, to legislative acts The Russian Federation regulating these issues includes:

• Federal Law No. 311-FZ of November 27, 2010 (as amended on December 6, 2011) “On Customs Regulation in the Russian Federation” (hereinafter referred to as Federal Law No. 311-FZ), which establishes the procedure for customs procedures and control when importing or export of goods to the Russian Federation;
• Decree of the Government of the Russian Federation of July 12, 2011 No. 565 (as amended on February 6, 2012) "On approval of the list of goods for which processing for domestic consumption is allowed."

Collection mechanism export customs duties established by each member state of the Customs Union. In the Russian Federation, export customs duties are collected on the basis of:

• Law of the Russian Federation No. 5003-1 dated May 21, 1993 (as amended on December 6, 2011) “On the customs tariff” (hereinafter referred to as the Law of the Russian Federation No. 5003-1) - in terms of regulating the rates of export customs duties and the specifics of granting tariff preferences and quotas;
• Decree of the Government of the Russian Federation of March 6, 2012 No. 191 “On Approval of the Rules for Determining the Customs Value of Goods Exported from the Russian Federation”;
• other federal laws, regulations of the Federal Customs Service of Russia (FCS of Russia).

payers import and export customs duties are the declarant and other persons who are obligated to pay them in accordance with the Customs Code of the Customs Union, as well as international treaties of the member states of the Customs Union. In turn, Federal Law No. 311-FZ determines that may act as a declarant:

• legal entities located on the territory of the Russian Federation and created in accordance with Russian legislation;
• individual entrepreneurs permanently residing in the Russian Federation and registered in accordance with applicable law;
• individuals who have a permanent place of residence in the Russian Federation, possessing the characteristics provided for by the norms of the Customs Code of the Customs Union.

Note. In some cases, other persons may also be declarants (for example, a carrier and forwarder when conducting a customs procedure in the customs transit regime, as well as foreign persons in cases provided for by the Customs Code of the Customs Union).

As a rule, it is the declarant who is responsible for paying customs duties.

Object of taxation customs duties are goods transported across the customs border of the Customs Union. Depending on the type of rates applied, the basis for calculating customs duties is customs value of goods or their physical characteristic in kind(quantity, weight, taking into account the primary packaging, which is inseparable from the product until it is consumed and in which the product is presented for retail sale, volume or other characteristics).

Base rates of import customs duties systematized in the Common Customs Tariff of the Customs Union (CCT CU), which applies to goods imported into the single customs territory from third countries. CCT CU rates are established by the Decision of the Council of the Eurasian Economic Commission and are adjusted annually.

In turn, each type of ETT CU product is assigned digital codes of the Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU) in compliance with the principle of unambiguously assigning goods to only one code. The procedure for maintenance and control of TN VED CU codes is carried out by the Federal Customs Service of Russia.

The CCT CU includes about 11,170 tariff items, of which 9,208 are subject to ad valorem duty rates, 216 are subject to specific rates, and the remaining 1,746 are subject to combined duty rates.

In exceptional cases, the member states of the Customs Union have the right to establish higher or lower rates import customs duties. Based on the decision of the EEC, the introduction of such a measure is due to the development of a particular sector of the economy. Information on the CCT rate of the CU is submitted to the EEC for consideration by specific types of goods, their production volumes and the level of needs (both in kind and in value terms), information on import volumes, etc. is also attached.

The decision to introduce a higher or lower duty rate is taken for a period of up to 6 months; in some cases, the period may be extended. Thus, the Decision of the Council of the EEC CU dated March 19, 2012 No. 9 “On Amendments to Certain Decisions of the Commission of the Customs Union on Issues of Exemption from Import Customs Duties for Certain Categories of Goods” approved the List of Goods Exempted from Payment of Duties upon Import for Construction in the Republic of Belarus nuclear power plant.

For the operational regulation of the import of goods into the common customs territory of the member states of the Customs Union, the EEC has the right to establish seasonal customs duties, the validity period of which may not exceed six months. In this case seasonal duties are applied instead of import customs duties. For example, by Decision of the Commission of the Customs Union No. 913 dated January 25, 2012 (now the document is no longer valid), seasonal duties were established for the period from May 1 to July 31, 2012 for certain types of sugar.

Tariff preferences and benefits

It should be noted that the Customs Union has one system tariff preferences. One of the main functions of preferences is to promote economic development developing and least developed countries of world trade. In particular, the List of goods originating and imported from developing and least developed countries, upon import of which tariff preferences are provided (approved by the Decision of the Interstate Council of the Eurasian Economic Community of November 27, 2009 No. 18, as amended by the Decision of the Supreme Eurasian Economic Council of December 19, 2011 No. 17), contains tariff preferences operating under 70 commodity groups ETT TC (for example, rice, jewelry, antiques, brooms, brushes, etc.).

Preferential treatment is provided for the importation into the customs territory of the Customs Union of goods originating from third countries, and is provided for:

• developing countries. In these countries, import duty rates are set at 75% of the basic CTT CU rates (the list includes 103 states, including Croatia, Chile, Turkey, Malaysia);
• less developed countries. These countries apply zero rates of import duties (49 states are included in the list, for example, the Maldives, Ethiopia, Guinea).

The effect of the preferential regime is also extended to certain types of goods that are most sensitive to imports. The decision to include in the List of sensitive goods in respect of which the decision to change the rate of import customs duty is made by the Commission of the Customs Union by consensus, of certain commodity items is taken collectively by the members of the Customs Union (for example, it includes goods belonging to the group of meat and dairy products, food and finished products, mineral fuels, oil, etc.).

When importing goods into the common customs territory of the Customs Union, tariff preferences- exemption from payment of import customs duties, reduced rates of duties. It should be noted that they cannot be individual. The procedure for granting benefits is established by the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 No. 18 (as amended on December 19, 2011) “On the unified customs and tariff regulation of the customs union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation”. For example, certain types of imported goods are exempted from paying import customs duties:

• for official or personal use by representatives of third countries, as well as individuals entitled to duty-free import;
• in the form of humanitarian aid or in the aftermath of accidents and catastrophes, natural disasters;
• as gratuitous aid, as well as for charitable purposes;
• individuals, with the exception of those prohibited for import, not intended for production and entrepreneurial activities;
• in other cases stipulated by the legislation.

Important! Every year, the ECS draws up a special List of goods imported into the customs territory of the Customs Union, in respect of which tariff quotas. Quotas are applied to the category of imported goods under the regime of the customs procedure "release for domestic consumption".

Tariff quota is a measure to regulate the import into the single customs territory of certain types of agricultural goods originating from third countries. When introducing tariff quotas for a certain amount of goods (in physical or value terms), a lower duty rate is set compared to the base ones. For example, Decision of the Commission of the Customs Union dated November 18, 2011 No. 865 (as amended on November 13, 2012) “On the List of goods for which tariff quotas are established from January 1, 2012, as well as the volume of tariff quotas for the import of these goods into the territories of states – Members of the Customs Union” for 2012, tariff quotas were introduced for 9 commodity groups related to meat products.

In order to apply a single customs and tariff regulation for goods imported into the common customs territory of the Customs Union, originating from any third countries, including the origin of which is not established, the base rates established by the Unified Customs Union of the Customs Union are applied.

Customs preferences for goods originating from countries with which trade and political relations do not provide for the most favored nation regime were canceled by Order No. 1560 of the Federal Customs Service of Russia dated August 2, 2012 “On the application of import customs duty rates of the Common Customs Tariff of the Customs Union”.

TK TS established the following import duty rates:

• ad valorem - charged as a percentage of the customs value;
• specific - are established depending on the physical characteristics in kind;
• combined (mixed) - combine both types of duties.

Ad valorem rates range from 0 to 30%, with the exception of certain items (for example, items such as caviar, sugar, beer, ethyl alcohol, used buses, passenger cars and trucks older than five years, and furniture valued below 1.8 euro per 1 kg). The ad valorem duty rate is applied depending on the customs value of the goods. For example, for the commodity subgroup “Hydraulic turbines with a capacity of not more than 1000 kW”, the ad valorem duty rate is 15% of the customs value of the equipment and is charged in euros or US dollars per unit.

Specific Rates duties are set depending on the physical characteristics of the goods in kind (quantity, weight, volume or other characteristics). For example, the specific duty rate for the commodity subgroup "Apples" is 0.2 euros per 1 kg, "Malt beer" - 0.6 euros per 1 liter.

Combined rates duties are made up of two alternative rates - an ad valorem component and a specific one. These duty rates apply to a certain type of goods (certain varieties of meat, fish, dairy products, according to certain types fruits and vegetables, animal feed, tobacco products, soap, plastics and plastic products, leather and fur products, artificial flowers, ceramic products, bijouterie, aluminum and tin, their products, clothing, consumer electronics, cars, watches and furniture). For example, for the commodity subgroup “Tin and products from it”, the combined duty rate is 5% of the customs value, but not less than 0.2 euros per 1 kg.

Export customs duty rates for goods exported outside the Customs Union, in turn, are regulated by the legislative acts of the member states of the Customs Union separately. In connection with Russia's accession to the WTO, the rates of export customs duties on goods exported from the territory of the Russian Federation outside the states that are parties to the Customs Union agreements were adjusted and established by Decree of the Government of the Russian Federation No. 756 dated 21.07.2012. certain categories of goods produced from oil are approved by Decree of the Government of the Russian Federation of November 16, 2006 No. 695 (as amended on October 24, 2012).

Note! For certain categories of goods produced from oil, the rates of export customs duties are calculated according to special formulas established by Decree of the Government of the Russian Federation of December 27, 2010 No. 1155 (as amended on March 21, 2012) “On the calculation of export customs duty rates for certain categories of from oil."

Within the framework of the Customs Union, each of the participants in the internal market has the right to protect economic interests on its territory by establishing protective measures. They are intended to restrict the importation of goods into the customs territory of one of the member states of the Customs Union for their free circulation in domestic market. Such measures include the introduction of quantitative restrictions on imports or special duty, including temporary. In addition to the introduction of special measures of the customs barrier, the participants of the Customs Union have the right to establish compensatory and anti-dumping measures on their territory.

Compensatory measures are aimed at limiting the import of goods subsidized by one of the participating States or third countries. In this case, the economic regulator is countervailing duty.

Anti-dumping measures, in turn, are aimed at limiting dumped imports of goods and are applied when anti-dumping duty, including a temporary anti-dumping duty, or acceptance of price obligations.

Note! Similar types of duties were in effect before Russia's entry into the Customs Union under RF Law No. 5003-1.

As a rule, customs duties levied when goods are moved across the customs border of the Customs Union are calculated by the payers of customs duties independently. However, there are some exceptions to this rule. So, in relation to goods sent in international mail, no declaration is required, since customs payments are calculated by the customs authority at the place (institution) of international mail exchange on the basis of a customs receipt order.

Calculation and payment of customs duties in the Customs Union

The general procedure for calculating and paying customs duties is established by the Customs Code of the Customs Union. In addition, separate normative documents provisions are governed by:

• the procedure for crediting and distributing import customs duties, other duties, taxes (Agreement on the establishment and application in the Customs Union of the procedure for crediting and distribution of import customs duties (other duties, taxes and fees having equivalent effect) dated May 21, 2010;
• calculation and payment of export customs duties when exporting goods from the customs territory of the Customs Union (Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 "On export customs duties in relation to third countries");
• provision of security for the payment of customs duties and taxes in respect of goods transported in accordance with the customs procedure of customs transit (Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan dated 05/21/2010 (as amended on 12/19/2011) ensuring the payment of customs duties and taxes in respect of goods transported in accordance with the customs procedure of customs transit, the specifics of the collection of customs duties and taxes and the procedure for transferring the collected amounts in respect of such goods”).

Customs duties shall be payable in the currency of that State of the Customs Union, to whose customs body the customs declaration is submitted. The currency of duties calculated for payment may not coincide with the currency in which they are paid, since customs payments are paid in the currency of the state of the Customs Union. In this regard, payers of customs payments must recalculate the foreign exchange rate taking into account the current exchange rate established on the day of registration of the customs declaration. The amount of customs duties payable or collectable is determined taking into account the calculated base and the corresponding duty rate.

Example 1

The Russian organization entered into a foreign trade contract for the purchase of imported equipment with a contract value of 20,000 euros on the terms of 100% prepayment. The euro exchange rate set by the Central Bank of the Russian Federation was:

• as of the date of transfer of the prepayment to the counterparty - 39.5 rubles / euro;
• on the date of registration of the customs declaration - 40.2 rubles / euro.

The ad valorem rate of import customs duty is 10% of the customs value per unit.

Thus, the foreign supplier needs to transfer cash in the amount of 100% prepayment in the amount of 790,000 rubles. (20,000 euros × 39.5 rubles / euro). The customs duty, in turn, must be paid on the date of registration of the customs declaration in the amount of 80,400 rubles. (€20,000 × 10% × 40.2).

The procedure for calculating the import customs duty payable when applying a specific rate, we will consider the following example.

Example 2

The Russian organization has concluded a foreign trade contract for the purchase of a batch of 0.5 liter malt beer in the amount of 10,000 bottles. The contract value was 25,000 euros. The specific rate of customs duty is 0.6 euros per 1 liter. The exchange rate set by the Central Bank of the Russian Federation on the date of registration of the customs declaration is 41.65 rubles / euro.

Thus, the organization needs to pay customs duty in the amount of 124,950 rubles. (10,000 units × 0.5 l × 0.6 euros × 41.65).

A different procedure for calculating the import customs duty payable is applied when applying the combined rate. In the event that the combined rate is set as a percentage of the customs value (ad valorem component), but not less than a certain amount (euro or US dollar) per unit of goods (combined component), it is necessary to sequentially calculate the duty on the ad valorem, and then on the specific rate. Next, the amount of customs duty is determined, which is taken equal to the larger of the calculated values ​​obtained. Consider the procedure for calculating the duty based on the application of the combined rate.

Example 3

The Russian organization entered into a foreign trade contract for the purchase of a batch of tin products. The volume of the imported batch is 1.5 tons, the contract value of the products is 10,000 euros. The exchange rate set by the Central Bank of the Russian Federation on the date of registration of the customs declaration is 41.42 rubles / euro. The combined rate of import duty on products made of tin is 5% of the customs value, but not less than 0.2 euros per 1 kg.

The estimated value of the ad valorem component will be 500 euros (10,000 × 5%), the specific one - 300 euros (1500 kg × 0.2).

The larger of the calculated values ​​will be ad valorem (500 euros > 300 euros). Consequently, the organization must pay customs duty in the amount of 20,710 rubles. (500 euros × 41.42).

For the purposes of calculating customs duties payable when moving goods across the customs border of the Customs Union, the rates effective on the day of registration of the customs declaration by the customs authority are applied. However, there are exceptions to this rule provided for by the Customs Code of the Customs Union or international treaties. For example, special rules are provided for when goods are released before the submission of a customs declaration (Article 197 of the Customs Code of the Customs Union) or when goods are illegally moved across the customs border (Article 81 of the Customs Code of the Customs Union).

The Customs Code of the Customs Union establishes a general deadline for paying customs duties when goods are placed under customs procedures until the goods are released for free circulation. The list of cases in which the obligation to pay customs duties must be terminated is extended (Article 80 of the Customs Code of the Customs Union). The main ones are:

• payment or collection of customs payments;
• placement of goods under the customs procedure for release for domestic consumption with the provision of benefits for the payment of customs duties;
• destruction (irretrievable loss) of foreign goods due to an accident or force majeure or as a result of natural loss, etc.

In some cases, customs payments may not be paid (Article 80 of the Customs Code of the Customs Union). In particular, when importing goods (except for personal use) between one recipient and the sender under one transport (transportation) document with a customs value of not more than 200 euros.

The terms for payment of customs duties are valid for each customs procedure separately (Article 82 of the Customs Code of the Customs Union). For example, for goods placed under the customs procedure "release for domestic consumption", the deadline for payment of duties is set before their release. In this case, the period of temporary storage of goods is two months. At the written request of the declarant, the customs authority has the right to extend this period up to four months. Thus, the total period for paying customs duties has been increased from 15 days to four months (clauses 1, 2, article 170 of the Customs Code of the Customs Union).

After the release of goods for free circulation, the customs authorities have the right to verify the accuracy of the information declared during customs clearance. The duration of such a review is three years.

The fulfillment of obligations to ensure the payment of customs duties (Article 85 of the Customs Code of the Customs Union) is carried out when:

• transportation of goods under the customs transit regime;
• changing the deadline for payment of customs duties;
• placing goods under the procedure of processing outside the customs territory, etc.

This list does not include certain customs regimes, such as conditional release of goods or storage of foreign goods. However, the current norms of the Customs Code of the Customs Union provide for the possibility of expanding this list at the level of national legislation.

Payers of customs duties have the right to apply general security for the payment of payments, the essence of which is as follows. If several customs operations are performed by the same person on the territory of one of the states of the Customs Union, then the customs authority may be provided with security for the payment of customs duties for all operations. The procedure for applying general security is determined by national legislation.

The amount of security is determined on the basis of the amounts of customs duties payable when goods are placed under customs procedures for release for domestic consumption or export, without taking into account tariff preferences and benefits for their payment.

When placing goods under the customs procedure of customs transit, the amount of security is determined similarly. At the same time, its amount must not be less than the amounts of customs payments paid, which would be payable in other states of the Customs Union, as if the goods were placed on their territory under similar customs procedures.

Security for the payment of customs duties shall not be provided if the amount of customs duties payable does not exceed 500 euros. 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 is not provided.

Methods for ensuring the payment of customs duties are established similarly to those in force in the Russian Federation before joining the Customs Union. These include: cash, bank guarantee, guarantee and pledge of property. At the same time, national legislation may provide for other ways of ensuring, since today there are significant differences in the field civil law and banking legislation in the states of the Customs Union.

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Federal Law No. 126-FZ of July 21, 2012 “On Ratification of the Protocol on the Accession of the Russian Federation to the Marrakesh Agreement Establishing the World Trade Organization of April 15, 1994”.