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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 24, 2021 No. 2021

About confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes

(as amended on 26-09-2022)

According to part 4 of Article 48 and part 2 of article 50 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Approve enclosed:

Rules of confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes and creation of the conclusions of federal executive bodies about availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes;

form of the conclusion of federal executive body of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes.

2. This resolution becomes effective after 30 days after day of its official publication.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of November 24, 2021 No. 2021

Rules of confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes and creation of the conclusions of federal executive bodies about availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes

1. These rules determine procedure for confirmation by the Government of the Russian Federation for availability of the bases for provision of delay or payment by installments of payment of the import customs duties specified in Items 2 and 3 of Article 59 of the Customs code of the Eurasian Economic Union, and the bases for provision of delay or the payment by installments of tax payment specified regarding 1 article 50 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" (further - import customs duties, taxes), and creation of the conclusions of the federal executive bodies authorized in the respective sphere of maintaining by acts of the President of the Russian Federation or the Government of the Russian Federation (further - authorized bodies), about availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes (further - the conclusions).

2. Confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes is performed by the Government of the Russian Federation based on the conclusions.

3. For receipt of confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes person which is the payer of import customs duties, taxes (further - the applicant), directs to authorized body the application for confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes (further - the statement) in document type on paper or in electronic form.

4. The statement is constituted in a free form and contains the following information:

a) the information about the applicant including:

the name of the organization, the abbreviated name of the organization if such name is provided by constituent documents of the legal entity, the address of the legal entity within the location of the legal entity, the e-mail address, identification taxpayer number, reason code of registration - for the legal entity;

surname, name, middle name (in the presence), the residential address, data of the identity document of the citizen of the Russian Federation, the e-mail address, identification taxpayer number - for physical person;

b) details of the contract in foreign trade in pursuance of which commodity importation is performed;

c) basis of provision of delay or payment by installments of payment of import customs duties, taxes.

5. The documents and (or) data confirming availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes are enclosed to the application.

6. In case of the lack of information, documents and (or) data provided by items 4 and 5 these rules, the authorized body in time which is not exceeding 5 working days from the date of receipt of the statement, and till December 31, 2023 - 1 working day from the date of receipt of the statement, notifies the applicant in the document form on paper or in electronic form on refusal in consideration of the application with indication of the reasons.

7. The authorized body in time which is not exceeding 15 working days from the date of receipt of the statement, and till December 31, 2023 - 3 working days from the date of receipt of the statement:

a) performs check, including with use of single system of interdepartmental electronic interaction, information, documents and (or) data provided by items 4 and 5 these rules and carries out assessment of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes;

b) constitutes the conclusion in the form approved by the order of the Government of the Russian Federation of November 24, 2021 No. 2021 "About confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes" and prepares the draft of the order of the Government of the Russian Federation about confirmation of availability of the bases for provision of delay or payment by installments of payment of import customs duties, taxes (further - the draft of the order) or notifies the applicant in the document form on paper or in electronic form on lack of the bases for provision of delay or payment by installments of payment of import customs duties, taxes.

8. The draft of the order is subject to coordination in accordance with the established procedure with the Federal Customs Service.

Are attached the statement with the documents and (or) data specified in Item 5 of these rules to the draft of the order sent for review to the Federal Customs Service and the conclusion.

9. The draft of the order is introduced to the Government of the Russian Federation with appendix of the conclusion and statement with the documents and (or) data specified in Item 5 of these rules. Till December 31, 2023 the draft of the order is introduced to the Government of the Russian Federation in time, not exceeding 5 working days from the date of receipt of the statement.

Approved by the Order of the Government of the Russian Federation of November 24, 2021 No. 2021

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