of April 2, 2022 No. 564
About determination of features of application of ensuring discharge of duty on payment of customs duties, taxes by provision of payment by installments of payment of import customs duties, taxes
According to part 26 of article 55 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. Determine that:
a) in case of provision of payment by installments of payment of import customs duties on the bases, stipulated in Item 2 Articles 59 of the Customs code of the Eurasian Economic Union, and (or) taxes on the bases provided by part 1 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", the amount of the provided ensuring discharge of duty on payment of customs duties, taxes decreases by the amount of import customs duties, taxes paid within such payment by installments of payment of import customs duties, taxes;
b) reduction of the amount of ensuring the discharge of duty on payment of customs duties, taxes specified in the subitem "an" of this Item is performed by means of the direction to the guarantor of refusal of the beneficiary of the rights according to the bank guarantee or reduction of the size of obligations of the guarantor according to the guarantee agreement in the amount of the fulfilled duty on payment of customs duties, taxes;
c) the direction of refusal of the beneficiary of the rights according to the bank guarantee is performed by the customs authority which accepted the bank guarantee without representation by person to which payment by installments of payment of import customs duties, taxes, statements for the direction of such refusal, except for case when the bank guarantee is applied as general providing is provided. Concerning the bank guarantees applied as general providing, the direction of refusal of customs authority of the rights according to the bank guarantee is performed according to the statement of person to which payment by installments of payment of import customs duties, taxes, constituted in any written form is provided;
d) reduction of the size of obligations of the guarantor is performed by entering of the changes providing such reduction into the guarantee agreement signed between customs authority and the guarantor according to the proposal of the guarantor constituted in any written form and sent to the customs authority which signed the guarantee agreement.
2. This resolution becomes effective from the date of its official publication.
Russian Prime Minister
M. Mishustin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid since July 24, 2023 according to Item 2 of the Order of the Government of the Russian Federation of July 24, 2023 No. 1197