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LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of October 1, 2012 No. 01-11/48743

About application of ensuring payment of customs duties, taxes

FCS of Russia in connection with the arising questions of application of ensuring payment of customs duties, taxes in cases when the amount of the customs duties which are subject to payment, taxes and percent does not exceed the amount equivalent of 500 euros, reports the following.

According to Item 1 of article 195 of the Customs Code of the Customs Union (further - the Customs Code of the Customs Union) one of conditions of release of goods is payment concerning goods of customs duties, taxes or provision of ensuring their payment according to the Customs Code of the Customs Union.

Discharge of duty on payment of customs duties, taxes is provided in the cases determined by part 2 of article 137 of the Federal Law of November 27, 2010 N 311-FZ "About customs regulation in the Russian Federation".

At the same time according to the subitem 1 of Item 2 of the article 85 Customs Code of the Customs Union ensuring payment of customs duties, taxes is not provided if the amount of the customs duties which are subject to payment, taxes and percent does not exceed the amount equivalent of 500 euros at the currency rate established according to the legislation of state member of the Customs union in which customs duties, taxes are subject to payment, operating on the date of registration of the customs declaration and if the customs declaration is not submitted - on the date of decision making about failure to provide providing.

The specified regulation is the special regulation regulating questions of provision of ensuring payment of customs duties, taxes when need of provision of such providing is provided by the customs legislation of the Customs union.

Thus, if the amount of the customs duties which are subject to payment, taxes and percent does not exceed the amount equivalent of 500 euros, provision of ensuring payment of customs duties, taxes is not required. At the same time provisions of the subitem 1 of Item 2 of the article 85 Customs Code of the Customs Union do not limit the right of payers of customs duties, taxes to provide at will ensuring payment of customs duties, taxes in this case.

The first deputy head - the colonel general of Customs Service

V. M. Malinin

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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