Document from CIS Legislation database © 2003-2023 SojuzPravoInform LLC

ORDER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of August 3, 2009 No. 1394

About approval of the Instruction about procedure for conducting the budget accounting of customs and other payments in customs authorities of the Russian Federation

(as amended on 16-04-2013)

It is approved

Department of budget

politicians and methodologies

Ministries of Finance

Russian Federation

July 30, 2009.

 

According to the Budget code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3823; 1999, N 28, Art. 3492; 2000, N 1 (p. I), Art. 10, N 32, Art. 3339; 2001, N 1 (p. I), Art. 2, N 33 (p. I), Art. 3429, N 53 (p. I), Art. 5030; 2002, N 22, Art. 2026; N 28, of Art. 2790; N 30, of the Art. 3021, Art. 3027, N 52 (p. I), Art. 5132; 2003, N 28, Art. 2886, Art. 2892; N 46 (p. I), Art. 4443, Art. 4444; N 50, of Art. 4844; N 52 (p. I), Art. 5038; 2004, N 34, Art. 3526, Art. 3535; N 52 (p. I), Art. 5277, N 52 (p. II), Art. 5278; 2005, N 1 (p. I), Art. 8, Art. 21; N 19, of Art. 1756; N 27, of Art. 2717; N 52 (p. I), Art. 5572, Art. 5589, N 52 (p. II), Art. 5602; 2006, N 1, Art. 8, Art. 9; N 2, of Art. 171; N 6, of Art. 636; N 43, of Art. 4412; N 45, of Art. 4627; N 50, of Art. 5279; N 52 (p. I), Art. 5503, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), Art. 28; N 17, of Art. 1929; N 18; Art. 2117; N 31, of Art. 4009; N 45, of Art. 5424; N 46, of Art. 5553; N 50, of the Art., 6246; 2008, N 29 (h 1), Art. 3418; N 30 (h 1), Art. 3597; N 30 (h 2), Art. 3617; N 48, of Art. 5500; N 49, of Art. 5723; N 52 (h 1), Art. 6236; 2009, N 1, Art. 18; N 7, of Art. 785; N 15, of the Art. 1780, N 27, the Art. 3383), for the purpose of accomplishment by Orders of the Ministry of Finance of the Russian Federation of December 1, 2010 "N 157 of N" "About approval of the Unified plan of accounts of financial accounting for public authorities (state bodies), local government bodies, governing bodies of state non-budgetary funds, the state academies of Sciences, the public (municipal) institutions and the Instruction for its application" (it is registered by the Ministry of Justice of the Russian Federation on December 30, 2010, reg. N 19452) and of December 6, 2010 No. 162n "About approval of the Chart of accounts of the budget accounting and the Instruction for its application" (it is registered by the Ministry of Justice of the Russian Federation on January 27, 2011, reg. To N 19593)" and the scheduled plan of actions for implementation of articles of the Federal Law of April 9, 2009 N 58-FZ "About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation", the approved as Heads of the Federal Customs Service on May 20, 2009 and Federal Treasury on May 22, 2009, I order:

1. Approve the enclosed Instruction approved with the Ministry of Finance of the Russian Federation about procedure for conducting the budget accounting of customs and other payments in customs authorities of the Russian Federation (further - the Instruction) (appendix to this order).

2. To provide to chiefs of the Head financial and economic department, Head department of the federal customs income and tariff regulation, regional customs authorities, the customs which is directly subordinated to FCS of Russia fulfillment of requirements of the Instruction.

3. (A. E. Shashayev), GNIVTS of FCS of Russia (O. P. Puchkov) to provide to head department of information technologies modification of software for the purpose of conducting the budget accounting of customs and other payments in customs authorities of the Russian Federation according to requirements of the Instruction.

4. No. 1985 is excluded according to the Order of the Federal Customs Service of the Russian Federation of 30.09.2011

5. No. 1985 is excluded according to the Order of the Federal Customs Service of the Russian Federation of 30.09.2011

6. To impose control of execution of this order on the first deputy head of FCS of Russia V. M. Malinin.

Head valid counselor of state of Customs Service of the Russian Federation

A.Yu.Belyaninov

Appendix

to the Order of the Federal Customs Service of the Russian Federation of August 3, 2009 No. 1394

The instruction about procedure for conducting the budget accounting of customs and other payments in customs authorities of the Russian Federation

I. General provisions

1. This Instruction about procedure for conducting the budget accounting of customs and other payments in customs authorities of the Russian Federation (further - the Instruction) establishes single procedure for conducting the budget accounting of the administered receipts in FCS of Russia, regional customs authorities and customs.

3. For the purposes of this Instruction the following concepts are used:

participants of foreign economic activity (further - participants of foreign trade activities) - the legal entities and physical persons performing foreign economic activity, and also the physical persons moving goods for the personal purposes; the legal entities and physical persons making money transfer and payment of customs and other payments on personal account of the administrator of budget receipts;

The paragraph third is excluded according to the Order of the Federal Customs Service of the Russian Federation of 30.09.2011 No. 1985

the payer of federal level - the payer with whom according to "article 116" of the Federal Law on customs regulation the federal executive body authorized in the field of customs affairs signs the agreement on application of centralized payment procedure of customs duties, taxes;

the payer of the regional level - the payer with whom according to "article 116" of the Federal Law on customs regulation by the customs authorities determined by the federal executive body authorized in the field of customs affairs the agreement on application of centralized payment procedure of customs duties, taxes is signed;

money of participants of foreign trade activities - the money listed by participants of foreign trade activities and reflected in personal account of the administrator of budget receipts including as advance and mortgage payments, and also the cash deposited by the participant of foreign trade activities in cash desk of customs authority;

the amounts of returns of money (further - the amounts of returns) the amounts of the advance payments, cash pledge which is excessively paid or excessively enforced customs and other payments, the foreign trade activities listed to the participant or Federal Bailiff Service (based on the resolution of the bailiff) and reflected in personal account of the administrator of budget receipts;

the money which is not subject to return - the money of participants of foreign trade activities which is advance payments of participants of foreign trade activities on which the stipulated in Clause 122 Federal Laws on customs regulation submission due dates by the participant of foreign trade activities of the statement for return, customs duties and taxes which return is not made according to Article 147 expired or on which the submission due dates established by articles 147 and 148 of the Federal Law on customs regulation by the participant of foreign trade activities of the statement for return, cash pledges which return is not made according to article 149 of the Federal Law on customs regulation expired";

customs and other payments from foreign trade activities - obligatory payments, stipulated by the legislation the Russian Federation and estimated according to the Federal Law on customs regulation, the Tax Code of the Russian Federation and the Russian Federation Code of Administrative Offences in accordance with the established procedure which administration according to the Federal Law on the federal budget for the corresponding financial year is assigned to customs authorities of the Russian Federation;

the money of participants of foreign trade activities which is subject to refining, the money of participants of foreign trade activities reflected in personal account of the administrator of budget receipts and which are subject to refining by Notifications on refining of type and accessory of payment (f. 0531809) when offsetting the amounts of customs and other payments on the corresponding code of classification of the income of the federal budget (further - KDB);

receivables on the foreign trade activities administered the postupleniyamobyazannost of the participant on payment of customs and other payments which arose on the bases, stipulated by the legislation the Russian Federation in connection with movement by the participant of foreign trade activities of goods through customs border of the Russian Federation;

hopeless receivables on the administered receipts (further - hopeless receivables) - receivables recognized hopeless to collection according to Orders of FCS of Russia of April 29, 2011 No. 886 "About approval of the Procedure for write-off recognized hopeless to debt collection on customs payment (shortage), penalty fee, percent which is registered as of January 1, 2010 for the organizations which answer signs of the invalid legal entity and the list of documents in the presence of which the decision on recognition of debt on customs payment (shortage), penalty fee, percent which is registered as of January 1, 2010 for the organizations which answer signs of the invalid legal entity hopeless to collection and about its write-off" is made (it is registered by the Ministry of Justice of the Russian Federation 15.06. 2011, regoda No. 21036) and of May 27, 2011 No. 1071 "About approval of the Procedure for debt write-off on customs payment (shortage), penalty fee, percent, acknowledged hopeless to collection, and the List of the documents confirming circumstances of recognition of debt on customs payment (shortage), penalty fee, percent hopeless to collection" (it is registered by the Ministry of Justice of the Russian Federation 19.09. 2011, regoda No. 21823);

hopeless receivables on the administered receipts (further - hopeless receivables) receivables recognized hopeless to collection according to the Order of FCS of Russia of April 29, 2011 No. 886 "About approval of the Procedure for write-off recognized hopeless to debt collection on customs payment (shortage), penalty fee, percent which is registered as of January 1, 2010 for the organizations which answer signs of the invalid legal entity and the list of documents in the presence of which the decision on recognition of debt on customs payment (shortage), penalty fee, percent which is registered as of January 1, 2010 for the organizations which answer signs of the invalid legal entity hopeless to collection and about its write-off" is made (it is registered by the Ministry of Justice of the Russian Federation on June 15, 2011, reg. N 21036);

code on KTO - code of customs authority and (or) its structural division according to the qualifier of customs authorities and their structural divisions approved by the order of FCS of Russia.

4. Budget account of the administered receipts is kept by financial and accounting divisions of customs authorities based on the source documents submitted by divisions of accounting of customs payments.

5. Operational account of the administered receipts by participants of foreign trade activities is kept by divisions of accounting of customs payments, including based on data on the amounts of the administrative penalties represented by the divisions of law-enforcement and legal services, divisions making customs clearance and also data on payment of the amounts of administrative penalties added, paid or subject to return and about obtained from sales of goods, turned into federal property, the means represented by divisions of the order property and execution of resolutions of authorized bodies.

6. The procedure for conducting operational accounting of the administered receipts by customs authorities, including on each participant of foreign trade activities, is regulated by separate regulating documents of FCS of Russia.

7. Budget account of the administered receipts is kept based on the following source documents:

Register of receipts and returns of money of participants of foreign trade activities (f. 0543006) (appendix No. 1 to this Instruction);

Notices on cash receipt of participants of foreign trade activities (f. 0543007) (appendix No. 2 to this Instruction);

Register of notices on cash receipt of participants of foreign trade activities (f. 0543008) (appendix No. 3 to this Instruction);

Notices on return of money of participants of foreign trade activities (f. 0543009) (appendix No. 4 to this Instruction);

Register of notices on return of money of participants of foreign trade activities (f. 0543010) (appendix No. 5 to this Instruction);

Sheets of accounting of calculations for customs and other payments from foreign trade activities (f. 0543011) ( appendix No. 6 to this Instruction);

Sheets of off-balance accounting of calculations for customs and other payments from foreign trade activities (f. 0543013) (appendix No. 7 to this Instruction);

Notices on money of participants of the foreign trade activities which are subject to refining (f. 0543014) (appendix No. 8 to this Instruction);

The register of notices on money of participants of the foreign trade activities which are subject to refining (f. 0543015) (appendix No. 9 to this Instruction);

Register of notifications on refining of type and accessory of payment (f. 0543016) (appendix No. 10 to this Instruction);

service records and other documents submitted by divisions of accounting of customs payments based on which financial and accounting divisions draw up the Reference (f. 0504833).

Above-mentioned source documents are constituted according to the procedure, provided by Section 9 of this Instruction, to within the second decimal sign after comma.

Source documents are constituted in currency of the Russian Federation.

8. The following registers of the budget accounting are applied to conducting the budget accounting of the administered receipts:

The transaction journal on the account "Cash desk" (f. 0504071);

The transaction journal with non-cash (f. 0504071);

The transaction journal of settlings with debtors according to the income (f. 0504071);

Turnover sheet (f. 0504036);

Inventory register of cash (f. 0504088);

Inventory register of account balances of the cash accounting (f. 0504082);

The inventory register of calculations for the administered receipts (f. 0543019) (appendix No. 13 to this Instruction);

The reconciliation statement of final turnovers on the debit and the credit of account 130404000 regarding receipts and returns to participants of foreign trade activities (f. 0543017) (appendix No. 11 to this Instruction);

The reconciliation statement of final turnovers on the debit and the credit of account 130404000 regarding money of participants of the foreign trade activities which are subject to refining (f. 0543018) (appendix No. 12 to this Instruction).

9. Reflection of transactions in the budget accounting of customs and other payments is performed according to correspondence of accounts of the budget accounting (appendix No. 14 to this Instruction).

II. Procedure for conducting the budget accounting of the administered receipts in FCS of Russia

Order of interaction of structural divisions of FCS of Russia

10. The head department of the federal customs income and tariff regulation (GUFTD and TR) performs the organization of control of cash receipt of participants of foreign trade activities in the federal budget and their returns, refining of type and accessory of payments, and also keeps operational account:

the administered receipts from participants of foreign trade activities, including from the payers of federal level reflected in personal account of the administrator of budget receipts and the amounts of returns to participants of foreign trade activities including to payers of federal level;

the added and offset customs and other payments, including under each agreement signed according to article 116 of the Federal Law on customs regulation.

11. GUFTD and TR daily:

receives statements from personal account of the administrator of budget receipts;

constitutes for date of the statement from personal account of the administrator of budget receipts reflecting the amounts of receipts and returns, and also cash amounts of participants of the foreign trade activities specified by Notifications on refining of type and accessory of payment (f. 0531809), respectively Register of receipts and returns of money of participants of foreign trade activities (f. 0543006), Register of notices on return of money of participants of foreign trade activities (f. 0543010), Register of notifications on refining of type and accessory of payment (f. Also represents 0543016) to the Head Financial and Economic Department (HFED);

constitutes and represents to GFEU based on operational data on distribution of money of participants of the foreign trade activities reflected in personal account of the administrator of budget receipts, the Register of notices on cash receipt of participants of foreign trade activities (f. 0543008), and also based on operational information obtained from the regional customs authorities and customs which is directly subordinated to FCS of Russia, the Register of notices on money of participants of the foreign trade activities which are subject to refining (f. 0543015);

constitutes and represents to GFEU of the Sheet of accounting of calculations for customs and other payments from foreign trade activities (f. 0543011) in which transactions on charge and offset of customs and other payments of participants of foreign trade activities, including payers of federal level are reflected.

All source documents submitted to GFEU are signed by the chief of GUFTD and TR (authorized by it person) and the contractor with indication of position, disaggregations of the signatures containing surname and initials.

12. GFEU keeps budget account:

transactions on receipts and returns of money of participants of the foreign trade activities reflected in personal account of the administrator of budget receipts by codes of classification of the income of budgets based on Registers of receipts and returns of money of participants of foreign trade activities (f. 0543006);

money of participants of the foreign trade activities reflected in personal account of the administrator of the budget receipts specified by Notifications on refining of type and accessory of payment (f. 0531809) by codes of classification of the income of budgets based on Registers of notifications on refining of type and accessory of payment (f. 0543016);

interdepartmental calculations for customs and other payments from foreign trade activities by customs authorities based on Registers of notices on cash receipt of participants of foreign trade activities (f. 0543008) Registers of notices on return of money of participants of foreign trade activities (f. 0543010), Registers of notices on money of participants of the foreign trade activities which are subject to refining (f. 0543015);

the added and offset customs and other payments from foreign trade activities by codes of classification of the income of budgets based on Sheets of accounting of calculations for customs and other payments from foreign trade activities (f. 0543011).

Cash accounting of participants of foreign trade activities

13. The budget accounting of receipts and returns of money of participants of foreign trade activities is conducted based on the Register of receipts and returns of money of participants of foreign trade activities (f. 0543006), constituted for date of the statement from personal account of the administrator of budget receipts.

Cash receipt of participants of foreign trade activities is reflected on the debit of the corresponding accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget" (121002110, 121002120, 121002130, 121002140, 121002180, 121002410, 121002440) and to account 130305730 credit "Increase in accounts payable on other payments in the budget".

Return of money of participants of foreign trade activities is reflected on the debit of account 130305830 "Reduction of accounts payable on other payments in the budget" and to the credit of the corresponding accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget" (121002110, 121002120, 121002130, 121002140, 121002180, 121002410, 121002440).

14. Transfer to the regional customs authorities and customs which are directly subordinated to FCS of Russia of calculations for money of participants of foreign trade activities is reflected in the budget accounting based on the Register of notices on cash receipt of participants of foreign trade activities (f. 0543008) on the debit of account 130305830 "Reduction of accounts payable on other payments in the budget" and to the credit of the corresponding accounts of analytics of account 130404100 "Interdepartmental calculations for the income" (130404110, 130404120, 130404130, 130404140, 130404180) and account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" (130404410, 130404440).

15. Transfer to the regional customs authorities and customs which are directly subordinated to FCS of Russia of calculations for the amounts of returns of money of participants of foreign trade activities is reflected in the basis of the Register of notices on return of money of participants of foreign trade activities (f. 0543010), created for date of the statement from personal account of the administrator of budget receipts, on the debit of the corresponding accounts of analytics of account 130404100 "Interdepartmental calculations for the income" (130404110, 130404120, 130404130, 130404140, 130404180), account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" (130404410, 130404440) and to account 130305730 credit "Increase in accounts payable on other payments in the budget".

16. At 4-17 categories of account number 130305000 "Calculations for other payments in the budget", the accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget", account 130404100 "Interdepartmental calculations for the income", account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" the code of type, subspecies of the corresponding income according to classification of the income of budgets is specified.

Accounting of transactions on charge and offset of customs and other payments from foreign trade activities, including on payers of federal level

17. Charge of customs and other payments from foreign trade activities, including on payers of federal level, is reflected in the budget accounting based on the Sheet of accounting of calculations for customs and other payments from foreign trade activities (f. 0543011) on the debit of the corresponding accounts of analytics of account 120500000 "Calculations for the income" (120511560, 120521560, 120531560, 120541560, 120571560, 120574560, 120581560) and to the credit of the corresponding accounts of analytics of account 140110100 "The income of business entity" (140110110, 140110120, 140110130, 140110140, 140110172, 140110180).

18. Offsetting of customs and other payments from foreign trade activities, including on payers of federal level, is reflected in the budget accounting based on the Sheet of accounting of calculations for customs and other payments from foreign trade activities (f. 0543011) on the debit of account 130305830 "Reduction of accounts payable on other payments in the budget" and to the credit of the corresponding accounts of analytics of account 120500000 "Calculations for the income" (120511660, 120521660, 120531660, 120541660, 120571660, 120574660, 120581660).

19. At 4-17 categories of account number 130305000 "Calculations for other payments in the budget", the accounts of analytics of account 120500000 "Calculations for the income" and account 140110100 "The income of business entity" the code of type, subspecies of the corresponding income according to classification of the income of budgets is specified.

Accounting of transactions on refining of income codes on budget classification

20. The calculations for the money of participants of foreign trade activities which is subject to refining, received from the regional customs authorities and customs which is directly subordinated to FCS of Russia are reflected in the budget accounting based on the Register of notices on money of participants of the foreign trade activities which are subject to refining (f. 0543015) following accounting entries:

on the debit of the corresponding accounts of analytics of account 130404100 "Interdepartmental calculations for the income" (130404110, 130404120, 130404130, 130404140, 130404180), account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" (130404410, 130404440) and to account 130305730 credit "Increase in accounts payable on other payments in the budget" (in the lines with transaction code 01 (Is subject to refining with KDB);

on the debit of account 130305830 "Reduction of accounts payable on other payments in the budget" and to the credit of the corresponding accounts of analytics of account 130404100 "Interdepartmental calculations for the income" (130404110, 130404120, 130404130, 130404140, 130404180), account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" (130404410, 130404440) (in the lines with transaction code 02 (Is subject to refining on KDB).

21. Transactions on refining of money of participants of foreign trade activities are reflected in the budget accounting based on the Register of notifications on refining of type and accessory of payment (f. 0543016) following accounting entries:

by method "Red Storno" on the debit of the corresponding accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget" (121002110, 121002120, 121002130, 121002140, 121002180, 121002410, 121002440) and to account 130305730 credit "Increase in accounts payable on other payments in the budget" (refining with KDB);

on the debit of the corresponding accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget" (121002110, 121002120, 121002130, 121002140, 121002180, 121002410, 121002440) and to account 130305730 credit "Increase in accounts payable on other payments in the budget" (refining on KDB).

22. At 4-17 categories of account number 130305000 "Calculations for other payments in the budget", the accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget", account 130404100 "Interdepartmental calculations for the income", account 130404400 "Interdepartmental payment under the income from disposals of non-financial assets" the code of type, subspecies of the corresponding income according to classification of the income of budgets is specified.

Conclusion of accounts of the budget accounting of accounting financial year

23. Final records of December of accounting year write off in the debit (credit) of account 140130000 "Financial result of last accounting periods" the amounts considered within accounting year:

on the corresponding accounts of analytics of account 121002000 "Settlings with financial body on receipts in the budget";

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

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

Get help

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.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.