Prepayment of Customs Duties
Starting from 3–7%.
Up to 1 million RUR
Up to 1 month.
We operate via electronic declaration centers
Prepayment of customs duties is the amount of money deposited to the account of a particular customs authority as an offset against further payments.
The system of prepayment relations with the customs authorities aims to ease and improve business processes for the participants of foreign economic activity in the first place. If a FEA participant is planning to carry out customs clearance of several consignments of goods for a long time, then it has the ability to credit an account of the customs authority with a certain amount of money as prepayment. In the future, when submitting the customs declaration, the customs authority will deduct the required amount of previously credited funds itself.
Usually, representatives of the customs authorities treat as prepayments any funds credited by the payer to the account of the customs authority before filing the customs declaration or a statement of their offset. The specified funds can not be identified by the customs authority as specific kinds of taxes and fees in respect of a particular goods consignment, but they are considered as a customs duty prepayment only.
According to p. 3 of Art. 330 of the Customs Code, the funds deposited as prepayments on account of the customs authority are the property of the payer and the customs authority may not consider these funds as customs duties or as funds being a security for payment of customs duties and taxes until the payer does not submit the appropriate instruction to the customs authority or the customs authority does not make a point of prepayments. Therefore, they are located on the account of the customs authority.
The following is accepted as an instruction of the person who paid the prepayments:
- Filing by the payer or on their behalf of the customs declaration;
- Application for an advance refund;
- Other actions that indicate the intention of the payer to use their money as customs duties or as payment of customs fees and taxes (a statement of the person who made prepayments to offset these funds to repay the debt on payment of customs duties or their use as cash collateral can be deemed as such actions).
The date of the performance of obligations to pay the customs duties by crediting the account of the customs authority with a certain amount of money as prepayment is the date of acceptance by the customs authorities of the customs declaration, the date of receipt of the statement on their offset or the written consent of the person who made prepayments, as well as other actions proving the intent to use such funds as customs duties. The date of fulfillment of obligations on the payment of customs duties when collected by the customs authority from the unencumbered balance of unclaimed advance amounts is the date of offset of prepayments against customs duties, penalties and interest.
The customs authority must submit a report on the expenditure of prepaid funds in writing upon request of the payer not later than 30 days upon receipt of the request. The report is made in two counterparts, one of which shall be given to the person who has made prepayments, the other shall be kept at the customs authority.
Prepayment can be made both in rubles and in foreign currency. Prepayment can be made by the payer for the specific payment type that must be specified in the payment destination clause of the payment document, as well as the total amount without specifying a particular type of customs duties.
It is important to note that, in accordance with the legislation, the prepayments may be located on the account of the customs authority for no more than 1 year.
Continent Group of Companies offers its customers its own funds to pay customs duties.