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.

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.

Paragraph two of ceased to be valid

The receiver of compensation in this technique is understood as resident of 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 in the current financial year.

At the same time calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes is made by the receiver of compensation no later than 14 calendar days from the moment of payment of the amounts of customs duties, taxes on goods in case of which customs declaring customs applicant is the receiver of compensation by it.

Calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes paid by resident of the Special economic zone in the Kaliningrad region in the previous financial year in the current financial year is not made.

Not paid compensation of the amounts of customs duties, taxes for the previous financial year in the current financial year is not made.

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:

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 in the current financial year for settlement date. 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 in the current financial year for settlement date, 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;

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) in the current financial year for settlement date in connection with detection of the fact of failure to pay customs payments and (or) judicially.

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.

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 is made by the decision of administration of the Special economic zone in the Kaliningrad region (further - administration) by results of the consideration of the application given by resident of the Special economic zone in the Kaliningrad region concerning the customs duties paid to them, taxes (further respectively - the statement, the applicant).

The application is submitted no later than April 1 of year in which calculation of compensation is made.

2. The decision of administration 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 is subject to coordination with customs authority to which customs declarations according to which customs duties, taxes which amounts are subject to compensation (further - authorized customs authority) were paid were submitted.

3. The application form is filled in in the form approved by administration and shall contain the following data:

a) full name of the applicant with indication of data on its state registration;

b) period of time for which calculation of the sizes of the amounts of customs duties which are subject to compensation, taxes is made;

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