of April 18, 2012 No. 01-11/19148
About customs duties for customs transactions
By article 72 of the Customs Code of the Customs Union (further - the Customs Code of the Customs Union) it is determined that customs fees are the obligatory payments levied by customs authorities for making by them of the actions connected with release of goods, customs escort of goods and also for making of other actions established by the Customs Code of the Customs Union and (or) the legislation of state members of the Customs union.
According to the article 72 Customs Code of the Customs Union types and rates of customs fees are established by the legislation of state members of the Customs union.
According to part 1 of article 130 of the Federal Law of November 27, 2010 N 311-FZ "About customs regulation in the Russian Federation" (further - the Federal Law) rates of customs duties for customs transactions are established by the Government of the Russian Federation.
Rates of customs duties for customs transactions are established by the order of the Government of the Russian Federation of December 28, 2004 N 863 "About rates of customs duties for customs transactions" (in edition of the order of the Government of the Russian Federation of August 31, 2011 N 724 "About modification of the order of the Government of the Russian Federation of December 28, 2004 N 863", become effective on October 1, 2011) (daleepostanovleny N 863).
According to provisions of the Resolution N 863 when exporting from the Russian Federation of the goods which are not assessed by export customs duty without application of temporary periodic customs declaring calculation of the amount of customs duties for customs transactions is perfromed proceeding from rates of customs fees, the stipulated in Item 1.1 Resolutions N 863.
When exporting from the Russian Federation of the goods assessed by export customs duty without application of temporary periodic customs declaring calculation of the amount of customs duties for customs transactions is perfromed proceeding from rates of customs fees, the stipulated in Item 1 Resolution N 863.
Thus, the procedure of payments of the amount of customs duties for customs transactions concerning the goods exported from the Russian Federation which before entry into force of the Resolution N 88 during the period when declaring were assessed from 01.01.2012 till 20.02.2012 with export customs duties at the rate of 0% as according to the Resolution N 88 on such goods the rate of export customs duty since January 1, 2012 is not established changed.
If the amount of the customs duties for customs transactions paid concerning such goods is less than the size of customs fees which are subject to payment, collection of the amounts of customs fees is performed according to the procedure, established by the Federal Law for collection of customs duties, taxes (Article 129).
First deputy head colonel general of Customs Service V. M. Malinin
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