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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 15, 2014 No. 1210

About approval of method of calculation of the sizes of the amounts of customs duties, taxes and Regulations on establishment (fixing) of the fact of increase in sizes of customs duties, taxes which are subject to compensation or emergence of obligation on payment of the amounts of customs duties, taxes

According to part 5 of article 6 of the Federal law "About the Special Economic Zone in the Kaliningrad Region and about Modification of Some Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Approve enclosed:

method of calculation of the sizes of the amounts of customs duties, taxes which are subject to compensation;

Regulations on establishment (fixing) of the fact of increase in sizes of customs duties, taxes or emergence of obligation on payment of the amounts of customs duties, taxes.

2. Determine that this resolution becomes effective after 30 days from the date of its official publication.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of November 15, 2014 No. 1210

Method of calculation of the sizes of the amounts of customs duties, taxes which are subject to compensation

1. This technique establishes procedure of payments of the sizes of the amounts of customs duties, taxes which are subject to compensation.

2. Calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes is made independently by the receiver of compensation concerning the amounts of customs duties, taxes on goods paid to them in case of which customs declaring customs applicant is the receiver of compensation.

Calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes is made by the receiver of compensation annually, no later than April 1 of the year following after year in which the receiver of compensation pays the customs duties which are subject to compensation, taxes, separately on each of the specified types of customs payments.

The receiver of compensation in this technique is understood as resident of the Special economic zone in the Kaliningrad region and (or) the legal entity whose state registration is performed in the Kaliningrad region and who as of April 1, 2006 performed activities based on the Federal Law "About the Special Economic Zone in the Kaliningrad Region".

3. Calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes is made concerning customs duties, taxes which are actually paid from January 1 to December 31 the year preceding year in which this calculation is made:

a) from July 24, 2013 to the day preceding day of the end of functioning of the Special economic zone in the Kaliningrad region - on the customs duties, taxes paid by resident of the Special economic zone in the Kaliningrad region;

b) from July 24, 2013 to March 31, 2016 - on the customs duties, taxes paid by the legal entity whose state registration is performed in the Kaliningrad region and which as of April 1, 2006 performed activities based on the Federal Law "About the Special Economic Zone in the Kaliningrad Region".

4. The size of the amounts of customs duties which are subject to compensation, taxes is determined as the amount of sizes of compensation by the corresponding type of customs payment.

5. Compensation size by the corresponding type of customs payment (K) is determined by formula:

 

Формула к методике утв. Пост. Прав. РФ от 15.11.2014 г. №1210

where:

C1 - confirmed according to the Regulations on establishment (fixing) of the fact of increase in sizes of customs duties, taxes or emergence of obligation on payment of the amounts of customs duties, taxes approved by the order of the Government of the Russian Federation of November 15, 2014 No. 1210 "About approval of method of calculation of the sizes of the amounts of customs duties, taxes and Regulations on establishment (fixing) of the fact of increase in sizes of customs duties, taxes which are subject to compensation or emergence of obligation on payment of the amounts of customs duties, taxes", the amount of customs payment of the corresponding type which is actually paid by the receiver of compensation during the period from January 1 to December 31 the year preceding year in which calculation of the size of the amounts of customs duties which are subject to compensation, taxes is made. The specified amount does not join payment amount of the corresponding type which return is performed on the bases provided by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs;

C2 - confirmed according to the Provision specified in paragraph four of this Item, the amount of customs payment of the corresponding type which would be subject to payment during the period from January 1 to December 31 the year preceding year in which calculation of the size of the amounts of customs duties which are subject to compensation, taxes, by the regulations of customs procedure of free customs zone existing in the territory of the Special economic zone in the Kaliningrad region as of July 24, 2013 is made;

The KR - the adjustment amount determined as the amount of customs payment of the corresponding type which was collected from the receiver of compensation (it is paid by the receiver of compensation) from January 1 to December 31 the year preceding year in which calculation of the size of the amounts of customs duties which are subject to compensation, taxes, in connection with detection of the fact of failure to pay customs payments and (or) judicially is made.

Approved by the Order of the Government of the Russian Federation of November 15, 2014 No. 1210

Regulations on establishment (fixing) of the fact of increase in sizes of customs duties, taxes or emergence of obligation on payment of the amounts of customs duties, taxes

1. This Provision determines procedure for establishment (fixing) for the fact of increase in sizes of customs duties, taxes or emergence of obligation by payment of the amounts of customs duties, taxes for the purpose of receipt of compensation of cost amount on payment of customs duties, taxes at the expense of means of the federal budget.

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