ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 24, 2023 No. 1197

About determination of features of application of ensuring discharge of duty on payment of customs duties, taxes by provision of delay or payment by installments of payment of import customs duties and taxes and recognition No. 564 which voided Orders of the Government of the Russian Federation of April 2, 2022

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:

in case of provision of delay or 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 delay or payment by installments of payment of import customs duties, taxes;

the reduction of the amount of ensuring discharge of duty on payment of customs duties, taxes specified in the paragraph the second 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, except as specified, when the bank guarantee or the guarantee are applied as general providing;

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 which is granted delay or payment by installments of payment of import customs duties, taxes, statements for the direction of such refusal;

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;

the reduction of the amount of ensuring discharge of duty on payment of customs duties, taxes specified in the paragraph the second this Item in cases when the bank guarantee or the guarantee are applied as general providing, is performed by means of release (razrezervirovaniye) of the reserved amount of general providing.

2. Declare invalid the order of the Government of the Russian Federation 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" (The Russian Federation Code, 2022, No. 15, the Art. 2483).

3. This resolution becomes effective from the date of its official publication.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info