The system of advance relations with customs authorities is primarily aimed at convenience and improvement of business processes for participants of foreign economic activity. If the participant of foreign trade activities plans to carry out customs clearance of several consignments for a long time, he has the opportunity to Deposit a certain amount of money as an advance payment to the account of the customs authority. In the future, when submitting a customs Declaration, the customs authority itself will write off the necessary amount from the previously deposited funds.
As a rule, the representatives of the customs authorities consider as advance payments any funds deposited by the payer to the account of the customs authority before filing a customs Declaration or application for their offset. The funds transferred cannot be identified by the customs authority as specific types of taxes and charges in respect of a specific consignment of goods, but are considered only as advance customs payment.
According to paragraph 3 of article 330 of the Customs code, funds deposited as advance payments on account of the customs authority, are the property of the payer, the customs authority may not consider these funds as customs duties or cash as security for payment of customs duties and taxes until such time as the taxpayer does not make appropriate orders about it to the customs authority or customs authority to foreclose on the advance payments. Therefore, they are in the account of the customs authority.
As the order of the person who paid advance payments, are accepted:
submission of the customs Declaration by or on behalf of the payer;
application for refund of advance payments;
other actions which testify to intention of the payer to use the money as customs payments or ensuring payment of customs duties and taxes (such action can be the statement of the person who made advance payments, about offset of the specified means on account of repayment of debt on payment of customs payments or their use as monetary pledge).
Commitment on the down payment
The date of performance of obligations on payment of customs payments by transfer of the amounts of the advance payments made on the account of customs authority is date of acceptance by customs authority of the customs Declaration, receipt of the statement for their offset or the written consent of the person who made advance payments or Commission of other actions, evidence of intention to use the specified money as customs payments.The date of performance of obligations on payment of customs payments at their collecting by customs authority at the expense of the unspent balance of the unclaimed amounts of advance payments is date of offset of advance payments on account of payment of customs payments, penalties, percent.
At the request of the payer, the customs authority is obliged to submit to him a report on the expenditure of funds made as advance payments in writing not later than 30 days from the date of receipt of the claim. The report is made in two copies, one of which is subject to delivery to the person who made advance payments, the second - remains in customs authority.
Advance payment can be made both in rubles and in foreign currency. Advance payment can be made by the payer for a specific type of payment, which should be specified in the destination of payment of the payment document, as well as the total amount without specifying a specific type of customs payment.
It is important to note that in accordance with the legislation advance payments can be on the account of the customs authority no more than 1 year.
Group of companies "Continent" provides its customers with its own funds to pay customs duties.