The Federal Customs Service of Russia explained how to return overpaid or paid amounts of customs duties and taxes
https://www.traditionrolex.com/43
09.08.2017The Federal Customs Service of Russia issued a document that will be of interest to all participants of foreign economic activity. In this Department gives clarification about return of unduly paid/claimed sums of customs duties and taxes, the order of which is determined in the 147th article of the Federal law № 331 dated 27.11.2010.
By law, the person who paid the amount of customs duty or tax may apply on their return to the customs authorities. The money will be credited to the account specified in the application.
In the 79th article of the Customs code of the customs Union (Customs Union) and the 114th article of the Federal law № 331 States that as a payer of customs duties and taxes may act as the declarant and other persons who according to the Customs code of the customs Union and the laws of the countries in the customs Union, duties on payment of duties and taxes at customs.
The customs representative may pay customs duties and taxes in case if this is envisaged in particular for the Declaration of goods of the customs procedure and the contract between the declarant and customs representative. While at the customs representative imposed a duty to pay customs duties and taxes in full regardless of what the terms of cooperation between him and the declarant are specified in the contract.
In the aggregate of the legal norms of Russia and the Eurasian economic Union, the customs representative cannot be considered a payer of customs duties and taxes. Accordingly, if fees and taxes were paid unnecessarily when they return to the declarant must attach to the application a document indicating the consent of the payer of duties and taxes on the return of excessively paid or collected amounts.
The Foundation "support Centre for Ugra export" exporters provides free assistance in all aspects of foreign trade, including customs procedures. Learn details by phone 8 (3467) 388-400 or email info@export-ugra.ru.
Partners
