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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 2, 2022 No. 565

About establishment of categories of payers of customs duties, taxes, the special, anti-dumping, compensatory duties, persons performing solidary duty with the payer on payment of customs duties, taxes, the special, anti-dumping, compensatory duties

 According to part 19.1 of article 73 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. Establish the following categories of payers of customs duties, taxes, the special, anti-dumping, compensatory duties (further - the payer), persons performing solidary duty with the payer on payment of customs duties, taxes, the special, anti-dumping, compensatory duties for which completion dates of notifications and amendments to the notification on the amounts of customs duties, taxes, the special, anti-dumping, compensatory duties which are not paid at the scheduled time, percent and penalty fee (further - the notification) differ from specified in part 19 of article 73 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation":

a) the customs applicant who is at the same time answering to the following conditions:

the cumulative amount of the fulfilled duty on payment of the federal taxes and customs payments, special, anti-dumping, compensatory duties by the customs applicant in 3 calendar years preceding year in which the notification goes, constitutes at least 7 billion rubles;

aggregate value of net assets of the customs applicant according to accounting (financial) records for prior calendar year exceeds the amount of the customs payments which are not paid at the scheduled time, the special, anti-dumping, compensatory duties, percent and penalty fee by 10 times and more;

concerning the customs applicant for date of the direction of the notification there are no resolutions which became effective and not performed at the scheduled time on cases on administrative offenses in the field of customs affairs;

b) the customs applicant - provided that customs declaration of goods concerning which debt established fact, the customs representative specified in the subitem "g" of this Item or discharge of duty of the customs applicant on customs payment, the special, anti-dumping, compensatory duties, percent performed penalty fee is provided with the guarantor specified in the subitem "d" of this Item;

c) Authorized Economic Operator - provided that effective period of ensuring fulfillment of duties of Authorized Economic Operator when such providing is condition of inclusion in the register of Authorized Economic Operators, exceeds completion date of the notification for one month at least;

d) the customs representative - provided that effective period of ensuring fulfillment of duties of the legal entity performing activities in the sphere of customs affairs exceeds completion date of the notification for one month at least;

e) the guarantor - provided that the duration of the agreement of the guarantee exceeds completion date of the notification for one month at least.

2. Determine that the completion date of the notification other than the Federal Law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" established by part 19 of Article 73 constitutes no more than 45 days from the date of its obtaining by the payer, person performing solidary duty with the payer on payment of customs duties, taxes, the special, anti-dumping, compensatory duties, specified in Item 1 of this resolution, except as specified, when the notification is directed in connection with non-execution or improper execution of obligation on customs payment, the special, anti-dumping, compensatory duties in case of illicit movement of goods through customs border of the Eurasian Economic Union without their customs declaring or in connection with nondelivery of the goods placed under customs procedure of customs transit.

3. This resolution becomes effective from the date of its official publication and is effective within one year.

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

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