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Refund procedure

The legislation of the Russian Federation on customs affairs defines the procedure for the return (offset) of funds within the established time limits:

1. Advance payments - within three years from the date of the last order on the use of advance payments;
2. Overpaid or overcharged amounts of customs duties, taxes - no later than three years from the date of their payment or collection;
3. Monetary pledge - within three years from the day following the day of fulfillment or termination of the obligation;
4. Other cases of refund of customs duties and taxes in accordance with Part 1 of Article 148 of the Federal Law (refusal to release goods, withdrawal of a customs declaration, restoration of the most favored nation regime or tariff preferences, etc.) - no later than one year from the day following the day the circumstances occurred entailing the return of the paid amounts of customs duties and taxes.

An application for the return (offset) of funds must be executed in accordance with the form approved by the order of the Federal Customs Service of Russia dated December 22, 2010 No. 2520.

The application for the return (offset) of funds must be accompanied by documents, the list of which is namedin Part 2 of Articles 122, 147, 149 of the Federal Law of the Russian Federation No. 311-FZ dated November 27, 2010 "On Customs Regulation in the Russian Federation" (hereinafter referred to as the Federal Law).

 

Return of the cash deposit or its offset against advance payments

The return of the monetary collateral or its offset against advance payments is subject to the fulfillment or termination of the obligation secured by the monetary collateral, if an application for the return (offset) of the monetary collateral is submitted by the person who paid the monetary collateral (his successor) to the customs authority within three years from the day following the date of performance or termination of the obligation. The return (offset) of the monetary collateral is also carried out if the obligations secured by the monetary collateral have not arisen, while the specified period for filing an application for the return (offset) of the monetary collateral is calculated from the day the customs authority issues a customs receipt. After the expiration of the specified periods, the unclaimed amounts of the monetary collateral are taken into account as part of other non-tax revenues of the federal budget and are not subject to return.
The following documents shall be attached to the application for the return (offset) of the cash deposit:
a payment document confirming the deposit of a cash deposit;

1. customs receipt;
2. documents confirming the fulfillment (termination) of an obligation secured by a monetary pledge;
3. the documents specified below, depending on the status of the applicant and taking into account the status of the returned (credited) funds;
4. other documents that may be submitted to confirm the validity of the return (offset).

If the listed documents were previously submitted to the customs authority, the payer shall have the right not to submit such documents again, providing information on the submission of such documents to the customs authority and on the absence of changes in them.

An application for the return (offset) of a monetary collateral and the documents attached to it shall be submitted to the customs authority that administers this monetary collateral.

In the absence of the required information in the specified application, failure to submit a customs receipt and (or) the necessary documents, this application shall be returned to the person who has paid the cash deposit (his successor), without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering this application.

The said application shall be returned no later than five working days from the date of its receipt by the customs authority.

In the event that the said application is returned by the customs authority without consideration, the person who has paid the monetary deposit (its legal successor) has the right to re-apply for the return (offset) of the monetary deposit within the established time limits.

The return (offset) of the monetary collateral is made by decision of the customs authority that administers this monetary collateral.

The total term for consideration of an application for the return (offset) of the monetary collateral, for making a decision on the return (offset) of the monetary collateral and for the return (offset) of the amounts of the monetary collateral may not exceed one month from the date of filing the said application and submission of all necessary documents.

The cash deposit shall be returned in the currency of the Russian Federation by bank transfer to the account of the person who made the cash deposit (his successor) specified in the application for the return of the cash deposit. The offset of the cash collateral against advance payments is carried out in the currency of the Russian Federation.

The return (offset) of the monetary pledge shall not be made if the person who has paid the monetary pledge (his successor) has a debt in paying customs duties, fines or interest in the amount of such debt. The customs authority has the right to foreclose on a monetary deposit in accordance with Article 158 of the Federal Law of the Russian Federation of November 27, 2010 No. 311-FZ.

When returning (offsetting) the amounts of the cash collateral, no interest is paid on them, the amounts are not indexed, and the commission on banking operations is paid at the expense of the transferred funds.
The form of the payer's application for the return (offset) of the monetary deposit and the form of the decision of the customs authority on the return (offset) of the monetary deposit are approved by the federal executive body authorized in the area of customs affairs.

Return of advance payments

The return of advance payments is carried out according to the rules provided for the return of overpaid customs duties and taxes, if an application for their return is submitted by the person who made the advance payments (his successor) within three years from the date of the last order on the use of advance payments. If the specified person has not made an order to use advance payments, the specified period for submitting an application for their return is calculated from the day the funds are received to the account of the Federal Treasury. The application form for the return of advance payments is approved by the federal executive body authorized in the area of customs affairs.

After three years, unclaimed amounts of advance payments are accounted for as part of other non-tax revenues of the federal budget and are not refundable.

The following documents must be attached to the application for the return of advance payments:

1. payment document confirming the transfer of advance payments;
2. the documents indicated below, depending on the status of the person;
3. other documents that can be provided by the person who submitted the application for the return of advance payments to confirm the validity of the return.

Legal entities established in accordance with the legislation of the Russian Federation provide:

1. a copy of the certificate of registration with the tax authority, notarized or certified by the customs authority upon presentation of the original document;
2. a copy of the certificate of state registration, certified by a notary or a customs authority upon presentation of the original document;
3. a document confirming the authority of the person who signed the application for the return of advance payments, certified by a notary or a customs authority upon presentation of the original document;
4. a sample signature of the person who signed the application for the return of advance payments, certified by a notary or a customs authority upon presentation of the original identity document of the person who signed the application;
5. a copy of the document confirming the succession, if the application for the return of advance payments is submitted by the successor of the person who made the advance payments, certified by a notary or a customs authority upon presentation of the original document.

Legal entities, with the exception of the persons indicated above, provide:

1. a copy of a document confirming the status of a legal entity under the laws of the country in whose territory this legal entity was created (with a translation into Russian), notarized;
2. a copy of the document confirming the authority of the person who signed the application for the return of advance payments (with translation into Russian), notarized;
3. sample signature of the person who signed the application for the return of advance payments, certified by a notary.

Individuals registered as individual entrepreneurs provide:

1. a copy of the certificate of registration with the tax authority, notarized or certified by the customs authority upon presentation of the original document;
2. a copy of the certificate of state registration, certified by a notary or a customs authority upon presentation of the original document;
3. a copy of the passport of a citizen of the Russian Federation, certified by a notary or a customs authority upon presentation of the original document;

Individuals provide:

1. a copy of the passport of a citizen of the Russian Federation or other document proving the identity of a citizen in accordance with the legislation of the Russian Federation, certified by a notary or a customs authority upon presentation of the original document;
2. a copy of the document confirming the right to the amounts of advance payments, if the application for the return of advance payments is submitted by the heir of the person who made the advance payments, certified by a notary or a customs authority upon presentation of the original document.

If the documents listed above were previously submitted to the customs authority, then the person has the right not to submit such documents again, providing information on the provision of such documents to the customs authority and on the absence of changes in them.

An application for the return of advance payments with the attachment of the documents, the list of which is established by this article, shall be submitted to the customs authority that administers these funds.