Customs payments, their crediting and return How and where to pay customs duties
|
Letter of the Federal Customs Service of Russia No. 01-11/58349 dated November 30, 2011
On the details of the transfer of customs and other payments
The Federal Customs Service of Russia, in accordance with Letter No. 42-7.4-04/3.5-1406 of the Federal Treasury dated October 21, 2011, informs that from January 1, 2012, accounting and distribution of customs and other payments from foreign economic activity between budgets will be carried out on a separate account opened with the Interregional operating UFK on the balance sheet account No. 40101 "Income distributed by the Federal Treasury between the budgets of the budget system of the Russian Federation."
The transfer of customs and other payments to the federal budget is carried out by issuing a settlement document - a payment order. The format, procedure for filling out and processing payment orders are set out in the regulation of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P "On cashless payments in the Russian Federation" and in the order of the Ministry of Finance of the Russian Federation dated November 24, 2004 No. 106n "On approval rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation.
Registration of one settlement document is allowed only for one customs and other payment (budget classification code) administered by the customs authorities, according to the budget classification of the Russian Federation.
Account details:
Beneficiary's bank - OPERU-1 of the Bank of Russia, Moscow 701,
BIC 044501002,
Account No. 40101810800000002901,
Recipient - Interregional operational UFK (FTS of Russia),
TIN 7730176610,
Checkpoint 773001001,
OKTMO45328000.
When filling out settlement documents, the following fields must be filled in without fail:
(101) - two-digit indicator of the status of the payer:
"06" - a participant in foreign economic activity - a legal entity,
"07" - customs authority,
"16" - a participant in foreign economic activity - an individual,
"17" - a participant in foreign economic activity - an individual entrepreneur,
"18" - a payer of customs payments, who is not a declarant, who is obliged by the legislation of the Russian Federation to pay customs payments,
"19" - organizations and their branches (hereinafter - organizations) that issued a settlement document for the transfer to the account of the Federal Treasury body of funds withheld from the earnings (income) of the debtor - an individual in payment of debt on customs payments on the basis of an executive document sent to the organization in the prescribed manner,
"20" - a credit institution (its branch) that issued a settlement document for each payment of an individual for the transfer of customs duties paid by individuals without opening a bank account,
"TIN" of the recipient "(61) - 7730176610,
"KPP" of the recipient (103) - 773001001,
"Recipient" (16) - Interregional operational UFK (FTS of Russia);
(104) - indicator of the budget classification code in accordance with the budget classification of the Russian Federation,
(105) - the value of the OKTMO code of the municipality in accordance with the All-Russian classifier of territories of municipalities, on the territory of which funds are mobilized from the payment of a tax (fee) or other payment to the budget system of the Russian Federation -45328000,
(106) - the field indicates the indicator of the reason for payment, which has 2 digits, in our case it should be00.
(107) - an eight-digit code of the customs authority in accordance with the classification of the customs authorities in the Russian Federation, which administers the payment.
LETTER of the Federal Customs Service of Russia No. 01-11 /58349 dated November 30, 2011. On the details of the transfer of customs and other payments.
Details of the new account must be brought to the attention of payers of customs and other payments. Information about the transfer of funds to a new account will be received by the Federal Customs Service of Russia on the second business day.
Below are examples of payment orders for payment to customs
Attention, these details are intended for Vladivostok customs.
Download all sample payment orders
If you paid for the wrong details
In case of incomplete or inaccurate indication of the details, the payment is attributed to the unexplained one and is not brought to the customs of destination. To credit the payment, you must contact the FCS of Russia with a request to clarify the details and a copy of the payment order by fax: (499) 499 73 00, (499) 913 93 90 or to the postal address: FCS of Russia, 121087, Moscow, st. Novozavodskaya, 11/5, or by e-mailThis e-mail address is being protected from spambots. You need JavaScript enabled to view it..
Letters must be from a participant in foreign economic activity to the Head of the GUFTTD and TR of the FCS of Russia O.N. Komarova, an example of a letter is below.
Head of the Main Directorate of Federal Customs Revenues and Tariff Regulation of the Federal Customs Service of Russia Komarova Olga Nikolaevna
Hereby, Limited Liability Company *******, TIN / KPP ****/****, due to incorrect completion of payment order No. ** dated *******, in the amount of * ****** rubles, in field 104 ************************* is erroneously indicated, asks for payment order No. ** in field *** from ******* year, consider ************************ correct, the amount of ********** rubles, offset as ( - example - "Advance payment for the Vladivostok customs (10702000) on account of VAT and customs clearance fees").
After sending a fax with a request, we recommend that you contact the Main Directorate of Federal Customs Revenues of the Federal Customs Service of Russia to confirm its timely processing by tel. (499) 499 73 05, (495) 449 71 30, (495) 449 70 31. If sent via e-mail, then you need to call (499) 449 72 35.
+7(423)2*65*62*65
