Order 831 of 02.05 12. Refund of overpaid or collected customs duties

I noticed that there are a lot of clicks on requests regarding filling out an application for a refund.

So, the refund is made in accordance with Order of the Federal Customs Service of the Russian Federation dated December 22, 2010 N 2520 ON APPROVAL OF PAYER’S APPLICATION FORMS FOR REFUND OF ADVANCE PAYMENTS, PAYER’S APPLICATION FOR REFUND (CREDIT) OF EXCESSLY PAID OR EXCESSLY COLLECTED CUSTOMS AMOUNTS DUTIES, TAXES AND OTHER MONETS, APPLICATIONS PAYER ABOUT RETURN (CORRECTION) OF THE MONEY DEPOSIT (as amended by Order of the Federal Customs Service of Russia dated May 2, 2012 N 831)

The order is based on the requirements of paragraph 1 of Article 122, paragraph 15 of Article 147, paragraph 9 of Article 149, articles 122, 129, 147, 148 and 149 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation”.

There are 3 application forms in total.

First you need to decide what exactly needs to be returned:

2) illegally collected (paid) or

3) advance payments

Pledge, These are the funds for which a customs receipt has been issued (that’s what it’s called).
The deposit is returned after the circumstances in connection with which it was paid have ended.

For example, a deposit was made for the period of verification of the customs value, in order to pay payments that may be additionally charged. If the customs value is FINALLY determined and there is KTS-1 (in the adjustment type column the last digit is 3), then additional accrued payments will be automatically taken from the collateral and the balance can be collected by filling out Appendix No. 3, attaching to it the ORIGINAL customs receipt and a copy of that same KTS-1 from which implies that the cost is determined. It is logical that you can only claim that part of the collateral that remains after subtracting additional accrued payments and as an option for penalties.
There are situations when we won a court case under the CCC, and the “broker” wrote an application for the return of the cash deposit.
In this case, an application is written not for the return of the cash deposit (at the time of the CTS it was already sent to the budget, collected, paid), but for the return of illegally collected (paid) payments.
And only at the Excise Post in Krasnodar, they demand that you do the opposite.

Illegally paid or collected payments

Illegally paid, collected, these are those payments that were taken from the advance or collateral and sent to the budget, without legal grounds
That is, accrued according to an illegal CTS, according to an incorrectly defined code, listed as a result of a counting error, etc.
In such a situation, a statement is written according to Appendix 2 (the file can be downloaded from the link).

This application must also be accompanied by a document confirming the illegality of the payment - in relation to the CTS, this is a “minus” CTS-1 (copy), that is, the CTS in which the recalculation of payments is given. Getting it out of customs is a big problem.

Here you need to consider the following:
In accordance with Part 5 of Article 147 of the Law of the Russian Federation “On Customs Regulation in the Russian Federation”, if a fact of excessive payment or excessive collection of customs duties and taxes is detected, the customs authority MUST NOTIFY the payer about the amounts of overpaid or excessively collected customs duties and taxes.
According to the letter of the Federal Customs Service of the Russian Federation dated April 29, 2011 N 01-11/19942, a document confirming the fact of excessive payment (excessive collection) of customs duties and taxes can be a CDT, and if the court recognizes the decision to adjust the customs value as illegal, it can be an adjustment of the customs value. A copy of the CDT or customs value adjustment is sent to the payer of customs duties and taxes.
According to the letter of the Federal Customs Service of the Russian Federation dated August 11, 2011 No. 01-11/38437, if by a judicial act the decision of the customs authority to adjust the customs value, in accordance with which customs duties and taxes were paid (collected), is declared illegal, then the customs authority within 10 working days from the date of receipt of the judicial act in the manner established by the Decision of the Customs Union dated September 20, 2010 No. 376, fills out the form for adjusting the customs value and customs payments and sends the relevant copies to the declarant (customs representative) no later than one working day following the day of filling.

And finally a return ADVANCE PAYMENTS
Here you are actually returning funds that were transferred to customs, but were not spent, collected and survived one way or another.

The procedure in this case is the most labor-intensive.
It is necessary to attach all payments, all documents on which the expenditure was made

To the applications, among others, a mysterious document must be attached - namely, a document confirming the authority of the person who signed the application, signed by a notary.

I always believed that this was a charter. Since it is in it that the executive body of the person (most often the director) and its powers are indicated. BUT, notaries categorically (in most cases) refuse to certify it.
Recently we got through to payments who said that notarization is not required. Just in case, I wrote a request to the Federal Customs Service about this mysterious document.

Here is the answer:

And the question often arises of how to notarize a person’s signature.

For this, use the form Appendix No. 1 to the INSTRUCTION of the Central Bank of the Russian Federation dated September 14, 2006 N 28-I “ON OPENING AND CLOSING BANK ACCOUNTS, DEPOSIT ACCOUNTS”

OKUD document form code 0401026

In common parlance it is called a “bank card”. one BUT, you don’t need to go to the bank, a blank form is filled out by a NOTARY.

To fill it out, the notary needs a valid “fresh” extract from the Unified State Register of Legal Entities

If you decide, keep in mind that all oral consultations are FREE,

It’s okay that we are in Novorossiysk, if the problem has a solution, then it can be found through the waves of the ether.

To questions asked on and in

FEDERAL CUSTOMS SERVICE

ORDER

On approval of the payer's application forms for the return of advance payments, the payer's application for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds, the payer's application for the return (offset) of the cash deposit

Document with changes made:
(Russian newspaper, N 159, 07/13/2012).
____________________________________________________________________

Based on paragraph 1 of Article 122, paragraph 15 of Article 147, paragraph 9 of Article 149, in order to implement Articles 122, , , and 149 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” (Collection of legislation of the Russian Federation Federation, 2010, N 48, art. 6252)

I order:

1. Approve application forms for the return of advance payments (Appendix No. 1), applications for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds (Appendix No. 2) and applications for the return (offset) of the cash deposit ( Appendix No. 3).

2. Recognize as invalid the order of the State Customs Committee of Russia dated May 25, 2004 N 607 “On approval of the list of documents and application forms” (registered by the Ministry of Justice of Russia on June 23, 2004, registration N 5865).

3. Control over the implementation of this order is assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinin.

Supervisor
actual state councilor
customs service of the Russian Federation
A.Yu.Belyaninov

Registered
at the Ministry of Justice
Russian Federation
February 15, 2011,
registration N 19839

Appendix No. 1. Application for refund of advance payments

Appendix No. 1
(As amended, effective from August 13, 2012
by order of the Federal Customs Service of Russia dated May 2, 2012 N 831. -
See previous edition)


	To the boss

Application for refund of advance payments


	To the boss
		(name of customs authority)

Application for refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds

(name, tax identification number, checkpoint, address of the organization

or initials, surname, address of an individual)


	To the boss
		(name of customs authority)

Application for return (offset) of cash deposit

(name, tax identification number, checkpoint, address of the organization

or initials, surname, address of an individual)

in accordance with Article 149 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" requests to return by code


budget classification of payment documents to a bank account
or offset against advance payments
cash deposit paid according to payment documents

(indicate the number, date and amount of the payment document)
and numbered
	(indicate the number of the customs receipt in accordance with which the cash deposit was calculated)

in connection with the fulfillment (termination) of an obligation secured by monetary


collateral, which is confirmed
		(documents confirming execution (termination) are indicated)

obligation secured by cash collateral)
at the rate of
	(amount of funds to be returned)
List of attached documents: 1)
			(documents attached to the application are indicated)

I hereby declare that the following documents have previously been submitted to this customs authority:



(indicate documents from parts 4-7 of Article 122 of the Federal Law of November 27, 2010 N 311-FZ “On Customs Regulation in the Russian Federation” and the name and details of the documents, upon submission of which the named documents were submitted to this customs authority)

and there are no changes in them.



(signature of the head of the organization or a person or individual authorized on behalf of the organization)		(initials, surname)

M.P.
________________
If, in accordance with the legislation of the Russian Federation, the person submitting the application must have a seal.

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

To refund overpaid or collected funds, you must use the Application form, which is approved by order (dated December 22, 2010) of the Federal Customs Service.
This application must be submitted to the department for receiving customs payments of the customs office in the region of operation of which the customs post issued a declaration for goods. Only the Payer who personally transferred the funds to the customs authority has the right to return overpaid or withheld payments.

The application is filled out in the presence of a customs official. It should not contain errors. The head of the customs authority signs the application, affixing the appropriate stamp. It is also possible to sign the application not in the presence of a customs inspector; in this case, the manager’s signature and seal are affixed, and then the letter is sent by mail with a notarized signature attached. The following documents must be attached to the application:

manager's passport (copy);
copy of OGRN and TIN;
a document that confirms the authority of the manager;
a copy of the order confirming the appointment of the manager to the position;
documents confirming the right to return funds.

When providing copies of TIN and OGRN, you must also provide the originals. The customs inspector will need to compare the copies and originals.

You can apply for a refund of overly withheld funds within 3 years from the date the tax return was issued.

The customs authorities allow one month to consider the Application. During this time, a decision is made to satisfy the requirements or to refuse a refund.

Refunds are made either to payment orders or to the payer’s account. In case of a refund under the Application, the funds are transferred exclusively to the payer’s network. For regular customs clearance activities, it is advisable to return funds to payment orders. You can use the funds to pay customs duties immediately after the return.

There are several situations in which it is necessary to return customs payments that were previously paid to the customs authorities, such as advance payments, VAT, duties.

Situation No. 1. There are funds remaining for payment orders for which customs duties, duties or VAT were paid. They need to be transferred back to the company’s personal account. To do this, you must fill out an Application in accordance with Appendix No. 1, which was approved by Order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520. In this case, statutory documents and a payment order must be attached to the Application. (sample Appendix 1).
Situation No. 2. It is necessary to make a refund after issuing a declaration for all available goods. Typically, this opportunity may arise in the following situations: the goods were released for free circulation, but the manufacturer was only now able to send certificates of the country of origin, which gives preferences for the payment of customs duties. When the customs authority accepts the certificate of origin of the goods upon examination, providing benefits for the payment of duties, after adjusting the declaration of goods, you must again contact the customs authority by submitting an Application for the return of overpaid funds. Also, this situation may occur when, for various technical reasons, the funds were finally written off before the release of the goods declaration, but in fact the declaration has not yet been released into free circulation. For example, two goods were declared in the declaration. For one product, a decision was made not to be released into actual circulation, but for the second product, customs had no questions, and it was released for free circulation. Then customs duties will be written off from payment orders. To submit a repeated declaration for unreleased goods, new payments will need to be made (sample Appendix 2 refusal to release). The same situation may arise when, after the release of all goods by customs, there is a court decision or a decision of a higher judicial authority that overpayments should be returned. In all of the above cases, customs payments can be returned after submitting an Application in accordance with Appendix No. 2, approved by Order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520. Then the following documents should be attached to the Application: statutory document, adjustment of customs declarations, decision of the customs authorities on the return of funds .
Situation No. 3. During customs clearance, customs carries out an additional check on the price of the goods, offering to issue a declaration against security. So, in addition to the main customs payment, it is necessary to transfer a certain amount, which will serve as collateral until the data confirming the declared value of the goods is verified. If during the verification the cost is confirmed, the funds will be returned to the Payer's account. If the cost is confirmed, the funds will be partially refunded. To do this, you will need to submit an Application for Return of the Deposit. It is also required to pay a cash deposit during the customs procedure, such as the temporary import of goods. In this case, the deposit can only be returned upon re-exportation of the imported goods. Payment of any deposit can only be made against a customs receipt. To return funds, you must submit to the customs authority an Application in accordance with Appendix No. 3, approved by Order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520. The following documents should be attached to the application: statutory document, customs receipt, declaration of customs value number one (if there was a full refund ), an adjustment to the declaration or a declaration of customs value number two (if there was a partial return of the deposit).

Order of the Federal Customs Service of May 2, 2012 No. 831 “On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or excessively collected amounts of customs duties, taxes and other funds, the payer’s application for the return (offset) of the cash deposit"

Order of the Federal Customs Service dated May 2, 2012 N 831 Moscow “On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 N 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for refund (offset ) excessively paid or excessively collected amounts of customs duties, taxes and other funds, the payer’s application for the return (offset) of the cash deposit""

Order of the Federal Customs Service dated May 2, 2012 N 831 “On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 N 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or excessively collected amounts of customs duties, taxes and other funds, the payer’s application for the return (offset) of the cash deposit”

Order of the Federal Customs Service of May 2, 2012 N 831
“On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 N 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds , the payer's application for the return (offset) of the cash deposit"

Based on Part 8 of Article 122, Part 3 of Article 147, Part 3 of Article 149 in order to implement Articles 122, 129, 147, 148 and 149 of the Federal Law of November 27, 2010 N 311-FZ “On Customs Regulation in the Russian Federation” ( Collection of Legislation of the Russian Federation, 2010, No. 6252; 2011, No. 3873, No. 29, No. 50, Article 7351)

Supervisor
valid state
Customs Advisor
Russian Federation

Registration N 24778

This order comes into force 30 days after the day of its official publication

On the entry into force of this order, see letter of the Federal Customs Service of Russia dated July 18, 2012 N 15-12/35966

Order of the Federal Customs Service of May 2, 2012 No. 831 “On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or excessively collected amounts of customs duties, taxes and other funds, the payer’s application for the return (offset) of the cash deposit”

Based on Part 8 of Article 122, Part 3 of Article 147, Part 3 of Article 149 in order to implement Articles 122, 129, 147, 148 and 149 of the Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation” ( Collection of Legislation of the Russian Federation, 2010, No. 6252; 2011, No. 3873, No. 29, No. 50, Art. 7351)

1. Add to appendices No. 1 - No. 3 to the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or overcharged amounts of customs duties and taxes and other funds, the payer’s application for the return (offset) of the cash deposit” (registered by the Ministry of Justice of Russia on February 15, 2011, reg. No. 19839) the following changes:

1) Appendix No. 1 shall be stated in accordance with Appendix No. 1 to this order;

2) Appendix No. 2 shall be stated in accordance with Appendix No. 2 to this order;

3) Appendix No. 3 shall be stated in accordance with Appendix No. 3 to this order.

2. Control over the implementation of this order is assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinina.

This order comes into force 30 days after the day of its official publication.

about the return of advance payments

No. 311-FZ “On customs regulation in the Russian Federation” requests

advance payments made according to payment documents ____________________

in connection with ______________________________________________________________

(the reason for the return is indicated, including erroneous

or authorized on behalf of

organization or physical

(name of customs authority)

on the return (offset) of overpaid or overcharged

amounts of customs duties, taxes and other funds

(name, tax identification number, checkpoint, address of organization or

initials, surname, address of the individual)

in accordance with Articles 129, 147, 148 of the Federal Law of 27

November 2010 No. 311-FZ “On customs regulation in the Russian Federation”

Federation" asks to return payment cards according to the budget classification code

documents to the bank account _________________________________________________

or offset against the fulfillment of obligations to pay customs duties

payments, penalties, interest on the document _________________________________

customs payments made _________________________________________________

(indicate the name, organizational and legal form

organization or initials, surname of an individual,

made customs payments)

according to payment documents _________________________________________________

(indicate the number, date and amount of the payment

and calculated __________________________________________________________,

(indicate the document number according to which

customs payments were calculated)

in connection with ______________________________________________________________,

(indicate the fact in accordance with which the

at the rate of __________________________________

(amount of funds to be returned)

List of attached documents: 1)_________________________________________

(documents attached to

I hereby declare that I have previously submitted to this customs authority

(documents from those provided for in parts 4-7 of Article 122 are indicated

regulation in the Russian Federation" and name and details

documents, upon submission of which to this customs authority

named documents were presented)

and there are no changes in them.

(signature of the head of the organization (initials, surname)

or authorized on behalf of

organization or physical

*If, in accordance with the legislation of the Russian Federation, the person submitting the application must have a seal.

(name of customs authority)

on the return (offset) of the cash deposit

(name, tax identification number, checkpoint, address of organization or

initials, surname, address of the individual)

N 311-FZ “On customs regulation in the Russian Federation” requests

return by budget classification code of payment documents to

Bank account _________________________________________________________

or offset against advance payments ___________________________________

cash deposit paid according to payment documents _______________________

(indicate the number, date and amount of the payment document)

and counted _________________________________________________________________

(indicate the number of the customs receipt, according to which

cash deposit was calculated)

in connection with the fulfillment (termination) of an obligation secured

cash collateral, which is confirmed by _____________________________________

(documents confirming execution are indicated

(termination of) obligation secured by cash collateral)

at the rate of _______________________________________________________________

(amount of funds to be returned)

List of attached documents: 1)_________________________________________

(documents attached to

I hereby declare that I have previously submitted to this customs authority

(documents from those provided for in parts 4-7 of Article 122 are indicated

regulation in the Russian Federation" and name and details

documents, upon submission of which to this customs authority

named documents were presented)

and there are no changes in them.

(signature of the head of the organization (initials, surname)

or authorized on behalf of

organization or physical

* If, in accordance with the legislation of the Russian Federation, the person submitting the application must have a seal.

Document overview

The application forms for the return of advance payments, return (offset) of the cash deposit and overpaid/collected amounts of customs duties, taxes and other funds have been adjusted.

In these applications, in addition, it is necessary to indicate which documents were previously submitted to the customs authority. In particular, these are copies of certificates of registration with the tax authority, state registration of legal entities and individual entrepreneurs, as well as copies of a citizen’s passport and a document confirming the right to advance payments. At the same time, it is necessary to reflect that there are no changes in them.

The order comes into force 30 days after its official publication.

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“Rossiyskaya Gazeta”, N 159, 07/13/2012

ORDER OF THE FCS OF THE RF dated 02.05.2012 N 831 “ON AMENDMENTS TO THE ORDER OF THE FCS OF RUSSIA DATED DECEMBER 22, 2010 N 2520 “ON APPROVAL OF PAYER APPLICATION FORMS FOR REFUND OF ADVANCE PAYMENTS, PAYER APPLICATIONS KA ABOUT REFUND (CORRECTION) OF OVER PAID OR OVER CHARGED AMOUNTS OF CUSTOMS DUTIES, TAXES AND OTHER MONETS, PAYER’S APPLICATIONS FOR REFUND (CREDIT) OF THE MONEY DEPOSIT"

1. Add to Appendices No. 1 - No. 3 to the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520 “On approval of the payer’s application forms for the return of advance payments, the payer’s application for the return (offset) of overpaid or overcharged amounts of customs duties and taxes and other funds, the payer’s application for the return (offset) of the cash deposit” (registered by the Ministry of Justice of Russia on February 15, 2011, reg. N 19839) the following changes:

1) Appendix No. 1 shall be stated in accordance with Appendix No. 1 to this order;

2) appendix No. 2 shall be stated in accordance with appendix No. 2 to this order;

3) Appendix No. 3 shall be stated in accordance with Appendix No. 3 to this order.

2. Control over the implementation of this order is assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinina.

This order comes into force 30 days after the day of its official publication.

Supervisor
valid state
Customs Advisor
Russian Federation
A.Yu.BELYANINOV

Appendix No. 1
to the order of the Federal Customs Service of Russia
dated December 22, 2010 N 2520

Appendix No. 2
to the order of the Federal Customs Service of Russia
dated December 22, 2010 N 2520

Appendix No. 3
to the order of the Federal Customs Service of Russia
dated December 22, 2010 N 2520

The Zakonbase website contains ORDER of the Federal Customs Service of the Russian Federation dated May 2, 2012 N 831 “ON AMENDMENTS TO THE ORDER OF THE FCS OF RUSSIA DATED DECEMBER 22, 2010 N 2520 “ON APPROVAL OF PAYER APPLICATION FORMS FOR REFUND OF ADVANCE PAYMENTS PAYER'S APPLICATIONS ABOUT REFUND (CREDIT) ) EXCESSIVELY PAID OR EXCESSIVELY COLLECTED AMOUNTS OF CUSTOMS DUTIES, TAXES AND OTHER MONEIES, PAYER’S APPLICATIONS FOR REFUND (CORRECTION) OF THE MONEY DEPOSIT” in the most recent edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the Zakonbase website you will find ORDER of the Federal Customs Service of the Russian Federation dated May 2, 2012 N 831 “ON AMENDMENTS TO THE ORDER OF THE FCS OF RUSSIA DATED DECEMBER 22, 2010 N 2520 “ON APPROVAL OF PAYER APPLICATION FORMS FOR REFUND OF ADVANCE PAYMENTS, PAYER'S APPLICATIONS FOR REFUND ( OFFSET) OF EXCESSIVELY PAID OR EXCESSIVELY COLLECTED AMOUNTS OF CUSTOMS DUTIES, TAXES AND OTHER MONEIES, PAYER’S APPLICATION FOR REFUND (CORRECTION) OF THE MONEY DEPOSIT” in a fresh and complete version in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, download the ORDER of the Federal Customs Service of the Russian Federation dated 02.05.2012 N 831 “ON AMENDING THE APPENDICES TO THE ORDER OF THE FCS OF RUSSIA DATED DECEMBER 22, 2010 N 2520 “ON APPROVAL OF PAYER APPLICATION FORMS FOR REFUND OF ADVANCE PAYMENTS, PLA APPLICATIONS BOARD ON REFUND (CREDIT) OF OVER PAID OR EXCESSIVELY COLLECTED AMOUNTS OF CUSTOMS DUTIES, TAXES AND OTHER MONETS, PAYER’S APPLICATIONS FOR REFUND (CORRECTION) OF THE MONEY DEPOSIT” can be completely free, both in full and in separate chapters.

831 order of the Federal Customs Service

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Order of the Federal Customs Service No. 831 of 07/02/2012

The presented Order of the Federal Customs Service of Russia dated May 2, 2012 No. 831 (hereinafter referred to as Order No. 831) makes adjustments to the application forms submitted by payers of duties and taxes to the customs authorities. In particular, the document adjusts the following types of application forms:

1) application for the return of advance payments;

2) application for a refund (offset) of overpaid or overcharged amounts of duties and taxes;

3) application for the return (offset) of the cash deposit.

These application forms were approved by Order No. 2520 of the Federal Customs Service of Russia dated December 22, 2010, and the document being commented on amends these types of statements. Let's first look at the cases in which each application form is applicable and the changes made to them.

Refund of advance payments

Advance payments are funds that the declarant makes to pay for upcoming export duties, taxes, and customs duties. The payer does not identify advances to specific types and amounts of duties and taxes in relation to specific goods. These payments go to the accounts of the Federal Treasury.

Funds contributed in the form of advance payments cannot be considered as payment for customs duties or as a cash deposit until the payer makes an order to the customs authority. The role of such an order is a customs declaration, an application for the return of advance payments.

At the same time, the person who made the advance payment (or his legal successor) has the right to a refund of such payments. To do this, he submits an application for refund no later than three years from the date of the last order to use advance payments. The form of this return application has undergone some editorial changes.

Note: If after three years the payments are not claimed, they are taken into account as part of other non-tax revenues of the federal budget and are not subject to refund.

The following documents are attached to the application for the return of advance payments (clause 3 of Article 122 of Federal Law No. 311-FZ of November 27, 2010, hereinafter referred to as Law No. 311-FZ):

1) payment document confirming the transfer of advance payments;

2) legal entities and individual entrepreneurs provide a copy of the certificate of registration with the tax authority;

3) a copy of the state registration certificate (a copy of the passport of a Russian citizen);

4) a document confirming the authority of the person who signed the return application, certified by a notary or a customs authority upon presentation of the original document;

5) sample signature of the person signing the application;

6) if the application is submitted by a successor, a copy of the document confirming the succession.

If the listed documents were previously provided to the customs authority, then in order to return advance payments the person has the right not to provide them again. In the return application, the applicant simply provides information about previously submitted documents in the appropriate line and that there were no changes in the documents.

Refund of overpaid (collected) duties

Excessively paid or excessively collected amounts of customs duties and taxes are subject to refund by decision of the customs authority upon the application of the payer (his legal successor) no later than three years from the date of their payment or collection.

Note: Customs legislation does not prohibit the use of benefits for the payment of customs duties and the return of overpaid funds if a benefit is available. Thus, if during customs clearance a declarant entitled to the corresponding benefit did not indicate in the customs declaration information about the availability of such a benefit, he has the right to claim a refund (offset) of overpaid duties and taxes (resolution of the Federal Antimonopoly Service of the Ural District dated March 19, 2012 No. Ф09-893/12).

The following documents must be attached to the application for the return of overpaid or overcharged amounts (clause 2 of Article 147 of Law No. 311-FZ):

1) a payment document confirming payment or collection of customs duties and taxes subject to refund;

2) documents confirming the accrual of duties and taxes subject to refund;

3) documents confirming the fact of excessive payment or excessive collection;

If the applicant has previously submitted to the customs authority a copy of the certificate of registration with the tax authorities, a certificate of state registration, or a copy of the passport, then he has the right not to submit them again. In the application for the return of overpaid amounts, the payer reports this and indicates that no changes were made to these documents.

Return (offset) of cash deposit

The return of the cash collateral or its offset against advance payments is carried out subject to the fulfillment or termination of the obligation secured by the collateral. An application for the return (offset) of the cash deposit must be submitted to the customs authority within three years from the date of termination of the obligation by the person who paid the deposit (his legal successor) (clause 1 of Article 149 of Law No. 311-FZ).

The following documents must be attached to the application for the return (offset) of the cash deposit:

1) payment document confirming the payment of the deposit;

2) customs receipt;

3) documents confirming the fulfillment (termination) of the obligation secured by the pledge;

4) other documents submitted depending on the status of the declarant (legal entity or individual entrepreneur).

If documents have previously been submitted to the customs authority (copy of passport, certificate of state registration, tax registration), then, depending on the status of the declarant, the payer has the right not to submit such documents again, providing information about the submission of such documents to the customs authority and the absence of them changes.

Amendments to the editorial plan

Now, actually, about the changes made. It should be noted that the amendments are corrective in nature. For example, the updated forms capitalize the word “order” instead of capitalizing it. It is indicated that the appendices to the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520 are set out in the wording of the order dated May 2, 2012 No. 831. Also in the title of the line where information about the payer is indicated, the word “or” is moved to one line. Removed extra empty lines. Among the more significant adjustments, a line has been added in which the payer reports that they previously submitted to the customs authority a copy of their passport, a certificate of state registration and tax registration. And a reference is made to paragraphs 4-7 of Article 122 of Law No. 311-FZ, which record these requirements for the submission of the listed documents.

Also in the line “Signature of the head of the organization” they added “or an authorized person on behalf of the organization.” This is due to the fact that the payer’s successor also has the right to submit an application for the return of overpaid amounts. However, there was no corresponding category in the “signature” column.

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The document is an amendment to

Registration N 24778

1) Appendix No. 1 shall be stated in accordance with Appendix No. 1 to this order;

2) appendix No. 2 shall be stated in accordance with appendix No. 2 to this order;

3) Appendix No. 3 shall be stated in accordance with Appendix No. 3 to this order.

2. Control over the implementation of this order is assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinina.

This order comes into force 30 days after the day of its official publication.

Supervisor
actual state adviser of the customs service
Russian Federation
A. Belyaninov

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Appendix N 1 Appendix N 2 Appendix N 3

Order of the Federal Customs Service of May 2, 2012 N 831
"On amendments to the annexes to the order of the Federal Customs Service of Russia dated December 22, 2010 N 2520 "On approval of the payer's application forms for the return of advance payments, the payer's application for the return (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds , the payer's application for the return (offset) of the cash deposit"

Registration N 24778

The application forms for the return of advance payments, return (offset) of the cash deposit and overpaid/collected amounts of customs duties, taxes and other funds have been adjusted.

The order comes into force 30 days after its official publication.