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On Amendments To The Federal Law "on Customs Regulation In The Russian Federation" In Part Making A Monetary Deposit And Bank Guarantees Payment Of Customs Duties, Taxes Electronically And Information Exchanging.

Original Language Title: О внесении изменений в Федеральный закон "О таможенном регулировании в Российской Федерации" в части внесения денежного залога и банковских гарантий уплаты таможенных пошлин, налогов в электронном виде и информационного обмена сведениями о таких...

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RUSSIAN FEDERATION FEDERAL LAW On amending the Federal Law on Customs of Regulation in the Russian Federation in the Part of the Money Bail and Bank guarantees of payment of customs duties, taxes in electronic form and information exchange on such bank guarantees adopted by the State Duma on December 22, 2015 Federation 25 December 2015 Article 1 Commit OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2010, N 48, Art. 6252; 2011, N 27, sect. 3873; 2013, N 30, sect. 4084; 2014, N 19, sect. 2318; 2015, No. 17, sect. 2477) The following changes: 1) in paragraph 5 (5) of Article 117 of the words "or an insurance organization" delete; 2) in article 137: (a) duties, taxes are provided by the tax payer, taxes. Other persons shall provide the payment of customs duties, taxes only in cases provided for by the Customs Code of the Customs Union. "; b) to be supplemented by Part 11, reading: " 11. In support of the acceptance of the payment of customs duties, the customs authorities shall issue a customs receipt. Ensuring the payment of customs duties, taxes is considered to be accepted by the Customs authority from the date of registration of the customs registration in writing on paper or in the form of an electronic document, signed by enhanced skilled electronic equipment. The signature of the designated official of the Customs authority. Customs clearance form, procedures for filling in and use and procedures for informing customs duties, taxes and (or) other persons who have provided customs duties, taxes, customs clearance are defined by the federal executive authority competent in the field of customs. "; 3) of article 140, paragraph 11, as follows: " 11. In the case of the conclusion of a deposit agreement, the Customs Authority shall, within a period not exceeding two working days from the date of the conclusion of such contract, inform the Customs tax payer, the customs clearance tax on the amount specified in a deposit agreement. "; 4) Article 141 should read as follows: " Article 141. Bank guarantee 1. Customs authorities take bank guarantees issued by banks, other credit organizations or issued on behalf of banks and other credit organizations by branches of these banks, other credit institutions, to ensure payment of customs duties. organizations included in the Register of banks, other credit organizations with the right to issue bank guarantees for the payment of customs duties, taxes, which is carried out by the federal executive authority competent in the field of customs affairs (hereinafter referred to as "Customs"). (...) (...) 2. The provisions of the civil law apply to the legal relations relating to the issuing of a bank guarantee, the provision of bank guarantees, the performance of the bank, the other credit organization, and the termination of the bank guarantee. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. Bank guarantee shall be submitted to the Customs authority in writing on paper form or in the form of an electronic document signed by an enhanced qualified electronic signature of a person with the right on behalf of the bank, other credit institution organizations to sign bank guarantees. 4. The bank guarantee is accepted by the customs authority, if the bank issuing it, the other credit institution or issuing it on behalf of the bank, other credit institution branch of the bank, the branch of this other credit institution on the day of receipt of the mentioned bank. The bank guarantee is included in the register, provided that the maximum sum of one bank guarantee and the maximum sum of all simultaneous banking guarantees specified in the Register for bank data is not exceeded organization. 5. The bank guarantee must be irrevocable and must contain information: 1) on the obligations of the paying customs duty, taxes that are duly executed by the bank guarantee; 2) on the right to uncontested write-off by the customs authority from the bank, other credit organization of the outstanding amount in case of default by the bank, other credit institution of bank guarantee obligations; 3) on the bank's responsibility, other credit institution the organization to pay a penalty of 0.1 per cent to the customs authority, Payment due, for each calendar day of delay in the performance of bank guarantee obligations; 4) on the condition that the bank's obligations under the bank guarantee are fulfilled the flow of funds to the account of the Federal Treasury and (or) to the account defined by the international agreement of the member states of the Customs Union. 6. The period of validity of the provided bank guarantee may not exceed 36 months and should be sufficient for the bank's customs authority and other credit organization to submit a request for payment of the money in the banking sector in a timely way. guarantees in the event of failure to comply with the obligations secured by the bank guarantee. 7. The bank guarantee on the day of its submission to the customs authority must be in force. A bank guarantee issued for a new period shall be accepted prior to its entry into force, provided that the bank guarantee is entered into force on the day following the expiry of the period of validity of the previously issued bank (s). The guarantee and the difference between the day of presentation of the new bank guarantee to the customs authority and the date of entry into force shall not exceed 15 days. Such a bank guarantee is used after entry into force for continuous payment of customs duties, taxes. 8. Payer of customs duties, taxes on the choice of bank guarantee as security of payment of customs duties, taxes to the Customs authority with accompanying letter of the bank guarantee, except if the bank The guarantee is presented in the form of an electronic document signed by enhanced qualified electronic signature. 9. The bank guarantee may be submitted to the customs authority by its issuing bank, other credit institution or issuing it on behalf of the bank, another credit institution branch of the bank, branch of this other credit institution. 10. Together with the bank guarantee in the form of originals or certified copies of the document, documents confirming the respective credentials of the signatories of the bank guarantee and a duly authenticated card shall be submitted. with the specimen signatures of the above-mentioned persons and the seal (if any) that issued the bank guarantee of the bank, other credit institution, or issued a bank guarantee on behalf of the bank, other credit institution of the branch of the bank, the branch of the other credit institution or certified by a notarial system A copy of the card. In the event that these documents were previously submitted to a Customs authority or a bank guarantee is submitted in the form of an electronic document signed by enhanced qualified electronic signature, the submission of the documents is not is required. 11. The Customs Authority accepts the received bank guarantee or refuses to accept it for a period not exceeding: 1) five working days from the date of its receipt, for a bank guarantee issued in writing on paper; 2) of one business day following the day of its receipt, for a bank guarantee, issued in the form of an electronic document signed by an enhanced qualified electronic signature. 12. The Customs Authority refuses to accept a bank guarantee if one of the following grounds exists: 1) the non-offensive of the bank, another credit institution to the federal executive authority in the field of customs, Information in electronic form on the issuance of a bank guarantee in the manner provided for in parts 24 to 26 of this article; 2) by the Central Bank of the Russian Federation from a bank, other credit institution, which issued a bank guarantee, Banking licenses; 3) The signing of a bank guarantee by non-authorized persons; 4) failure to comply with the conditions set out in Parts 4 to 10 of this Article. 13. In case of receiving a bank guarantee, the customs authority, within a period not exceeding two working days from the date of receipt of the bank guarantee, informs the payment of customs duties, taxes on customs clearance in the amount specified in the banking system. guarantees. 14. In the event of a refusal to accept a bank guarantee, the Customs authority shall, within the time limit prescribed in Part 11 of this article, inform in writing in hard copy or in the form of an electronic document signed by enhanced qualified electronic communication. the bank, the bank, the other credit institution, the branch of the bank, the branch of the bank, the branch of the other credit institution Failure to specify the reasons for the refusal. 15. The refund of the bank guarantee, issued in writing on the paper form, is carried out by the Customs authorities in case of refusal of the customs authority to accept the bank guarantee, as well as on the basis of a declaration by the Customs tax payer, written in an arbitrary written form on paper containing a request for the return of a bank guarantee, in one of the following cases: 1) the obligation secured by the bank guarantee is fully executed, terminated or not; 2) instead of bank guarantee new payment of customs duties, taxes; 3) the bank guarantee has expired. 16. Instead of returning the bank guarantee, the bank sent a letter to the bank, another credit organization, or the branch of another credit organization to release the bank, another credit institution from banking obligations. guarantees in connection with the refusal of a Customs authority from its rights under a bank guarantee, which the Customs notifies the Customs duties payer, the written form on paper, not later than five working days from the day of the sending letters. 17. In the case of the submission of a bank guarantee in the form of an electronic document signed by a strengthened, qualified electronic signature, the Customs authority shall, within five working days from the date on which the obligation is fulfilled, be fully or terminated, provided by a bank guarantee or a replacement of the bank guarantee of a new payment of customs duties, taxes sent the bank guarantee to a bank, another credit organization, in the form of an electronic document signed enhanced by a qualified electronic signature, the release of the bank, A different credit institution from bank guarantee obligations due to the refusal of a customs authority to exercise its rights under a bank guarantee. 18. If the bank guarantee, submitted in the form of an electronic document signed by an enhanced electronic signature, has been accepted by the Customs authority as a security-master or a commitment that is not yet available The customs authority, on the basis of a statement by the Customs tax payer, taxes drawn up in an arbitrary written form on a paper carrier, sends a bank guarantee to the bank, another credit organization in the form of a letter electronic document signed by enhanced skilled An electronic signature, the release of a bank and another credit institution from bank guarantees due to the refusal of the Customs Authority to waive the bank guarantee rights. 19. The Customs Service notifies the Customs duties of the customs duties, taxes on the release of the bank and another credit institution from the bank guarantee obligations no later than five working days from the day of the letter. 20. The time limit for the consideration of applications for customs duties, taxes referred to in Parts 15 and 18 of this Article shall not exceed five working days from the date of its admission to the customs authority. In case of refusal to return the bank guarantee or in the direction of the bank, other credit institution or branch of the bank, the branch of another credit organization of a letter on the release of the bank, another credit institution from obligations under the bank guarantee The Customs Authority shall inform the Customs duty payer, in writing, of the reasons for refusal, in writing, in writing. 21. In case the Central Bank of the Russian Federation withdraws its banking license, the bank's bank guarantee, the other credit institution is a tax payer, taxes whose obligations were secured by the bank The guarantee of the bank, other credit institution, is obliged not later than one month from the day of revocation of the license to submit to the customs authority a new payment of the customs duties and taxes. 22. After the expiry of the period specified in part 21 of this article, the bank guarantee shall be terminated and shall be returned to the payer of customs duties and taxes in accordance with the procedure set out in Parts 15 to 19 of this Article. 23. The federal executive authority, in coordination with the federal executive authority in the field of customs affairs, establishes maximum sums for banks and other credit organizations. 1 bank guarantee and maximum amounts of all simultaneous bank guarantees issued by one bank or one other credit institution for the acceptance of bank guarantees by Customs authorities in order to secure the payment of Customs Duties, taxes. 24. No later than one working day following the day of the issuance of a bank guarantee in a written form on paper, the bank, another credit institution, shall be informed by the federal executive authority in the field Customs, on the issue of a bank guarantee. 25. Transfer by banks, other credit organizations to Customs authorities and customs authorities to banks, other credit organizations of electronic documents signed by enhanced qualified electronic signature and information electronically, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 26. Composition and structure of electronic information sent by banks, other credit organizations to Customs authorities, as well as by Customs authorities to banks, other credit organizations referred to in this article shall be established by the Central Bank of the Republic of Azerbaijan. OF THE PRESIDENT OF THE RUSSIAN FEDERATION b) in Part 1 of the word "and insurance organizations" should be deleted; in) Part 4 of recognizing no force; g) in Part 5: in the first paragraph of the first word "or an insurance organization" delete; in paragraph 1: "; add" (if there is a stamp) "; add" (if there is a print) "; subparagraph" z "with" (if there is a stamp) "; " and " add In the words "(if there is a press)"; paragraph 2 should be declared invalid; (d) Paragraph 3 of Part 6, after the word "print", should be supplemented by the words "(if the press is printed)"; (e) in Part 6-1, the words "or an insurance organization" should be deleted; f) in Part 6-2, the words "or the insurance organization" should be deleted; (c) in Part 8 of the word "not exceeding 30 days from the date of receipt, the decision to include a bank, a different credit organization or an insurance organization" shall be replaced by the words " no more than 21 working days from the date of receipt, the decision to include bank, other credit organization and (or) their subsidiaries ', replace the words "Parts 2 to 4" with the words "Parts 2 and 3"; and) in Part 9, the words "within 10 days" should be replaced by the words "within 10 calendar days"; Part 10, as follows: " 10. The bank, other credit institution and (or) their branches shall be included on the Registry from the first day of the month following the month of the decision on inclusion in the Register. "; l) to add the following content: " 10-1. The bank, other credit institution and their subsidiaries in the Register, in accordance with article 141, part 23, of this Federal Act, the same maximum amount of one bank guarantee and a single maximum sum of all simultaneously shall be determined. of existing bank guarantees. "; m) in part 11 of the word" or an insurance organization "delete; 6) in article 143: (a) in the name of the word" and insurance organizations ", delete; b) in the first paragraph of the paragraph" and insurance organizations "delete; in) in paragraph 1 of the word" issued " one bank, one other credit organization or one insurance organization " replaced by one bank (including branches on behalf of that bank), one other credit institution (including branches on behalf of that other credit institution) "(g) to supplement paragraph 4 with the following: " (4) to the federal executive authority, authorized in the field of customs affairs, information in electronic form on issued Bank guarantees issued in writing on paper. "; 7) in article 144: (a) the title should read: " Article 144. The exception of the bank, other credit organization and (or) their branches from the Register "; b), Part 1, as follows: " 1. Bank, other credit institution and (or) their branches are excluded from the Register by decision of the federal executive authority in the field of customs, in the following cases: 1) liquidation of the bank, other credit institution organizations; 2) by the Central Bank of the Russian Federation to carry out banking licences from the bank, other credit institution; (3) failure to execute at least one of the conditions for inclusion in the Register; 4) Failure to comply with the obligations set out in article 143, paragraphs 1 to 3 Federal Law; 5) the filing of a written application by a bank, other credit institution. "; in Part 2 of the word" or an insurance organization "shall be replaced by the words" and (or) their subsidiaries ", the words" or the insurance organization " should be deleted; g) Part 3: " 3. Exclusion of a bank, other credit institution and (or) their branches from the Register does not terminate the activity of issued by the bank, other credit institution or other credit institution issued on behalf of the bank, the branch of the bank, the branch of this other credit institution. The organization and the Customs authorities of bank guarantees do not exempt them from liability for failure or improper fulfilment of the conditions of such bank guarantees, unless otherwise provided by this Federal Law. "; d) in Part 4 of the word "or an insurance organization" delete; e) in In Part 5, the words "or an insurance organization" and the words "or an insurance organization" delete; (8) Article 145 should read: " Article 145. Money (money) as Customs duties, taxes 1. Money (money) as security for the payment of customs duties, taxes (money deposit) is paid to the account of the Federal Treasury under the appropriate code of the Russian Federation's budget classification. The cash collateral can be made by individuals moving goods for personal use across the customs border to the Customs office. The deposit can be effected by means of electronic terminals, payment terminals or ATMs. 2. Interest on the amount of cash collateral is not accrued. 3. In the event of default of the obligation secured by a monetary bond due to the amount of the customs payment, the interest shall be charged by the customs authorities from the sum of the money deposit in the manner prescribed by this Federal Law. 4. In full and (or) the termination of the obligation secured by the monetary deposit, or if such obligation has not arisen either by the Customs authority in exchange for the payment of customs duties, taxes, The monetary deposit shall be surrendered, set-off against the payment of customs duties or in advance payments in accordance with the procedure established by this Federal Law. 5. When making a monetary deposit using electronic terminals, payment terminals or ATMs, information exchange between the participants shall be carried out by the persons referred to in article 116, paragraph 15, of this Federal Law. Monetary funds paid with the use of electronic terminals, payment terminals or ATMs are recognized as a cash deposit if a document generated by an electronic terminal, a payment terminal or an ATM is available, including in An electronic form confirming the transfer of funds to the account of the Federal Treasury under the appropriate budgetary classification code of the Russian Federation. Since the establishment of this document, the transfer of money, carried out in order to ensure payment of customs duties, taxes, becomes irrevocable. 6. In the case of a monetary deposit, the Customs Authority shall, within a period not exceeding two working days from the day on which the monetary pledge is made, inform the person who has made the deposit, the processing of the receipt and the amount of the cash pledge. 7. The cash collateral may be set off against Customs payments calculated on goods for which the liability was secured by the bond, after the performance and/or termination of the obligations, and in the event of a set-off Payment of the deposit in the payment of customs duties shall result in the termination of the secured obligations for the goods referred to in this Part. 8. A cash deposit for the payment of customs duties is made on the basis of the order of the person who made the deposit, the set-off. The order shall be considered by the person who has made the deposit or on his behalf a Customs declaration indicating the particulars of the customs receipt, or the submission to the customs authority of the written order, A statement of the intention of that person to use a bond as a Customs payment. 9. The remaining balance of the non-payment of the customs bond is to be credited against advance payments in accordance with article 149, paragraph 16, of this Federal Law. "; 9) in article 146: (a) Part 4, paragraph 2 After the words "bank guarantee," it is supplemented by the words "issued by a bank, another credit institution, or on behalf of a bank, another credit institution by a branch of the bank, a branch of the other credit organization included in the Register, and"; (b) Part 6 should read: " 6. In the case of a contract of sponsorship, the Customs Authority shall, within a period not exceeding five working days from the date of the conclusion of such contract, inform the guarantor and the Customs tax payer, customs clearance taxes of the amount specified in the contract. In the contract of sponsorship. "; 10), article 149 should be amended to read:" Article 149. Return (set-off) of the cash collateral 1. A return of the bond or its credit to the advance payment (set-off) shall be effected by the Customs authority on the basis of the application of the person who made the deposit (its successor) in one of the following cases: 1) the obligation, The cash collateral is fully executed, terminated or not; 2) a new payment of customs duties and taxes is presented in lieu of cash collateral. 2. A statement of the return (set-off) of the monetary deposit shall be made within three years from the day following the day of the performance or termination of the obligation, or from the day of the submission of the new payment of customs duties, taxes in lieu of money bail. 3. If the obligation secured by the cash collateral did not arise, the deadline for applying for a return (set-off) of the cash collateral is calculated from the date on which the Customs office has issued the receipt. 4. At the end of the deadline for applying for a return (set-off), the unclaimed amounts of the cash collateral are taken into account in other non-tax revenues of the federal budget and are not subject to return. 5. The statement of the return (set-off) of the monetary deposit should indicate: 1) on the Customs authority to which the monetary deposit (credit) application is submitted; 2) on the person who made the deposit (its successor); 3) on the details of the bank account of the person who made the money deposit (his successor) to which the monetary deposit (when the deposit was returned); 4) the intention of the person who made the money (his successor), A cash pledge against advance payments (when the deposit is set off); 5) on the details of payment vouchers confirming the payment of a monetary deposit and a customs receipt; 6) on documents confirming the performance and/or termination of the obligation secured by the money, or Submission of new Customs duties, taxes in lieu of monetary bail (specified in the case of execution and/or termination of the obligation secured by the bond or the submission of a new payment of customs duties, taxes); 7) (if the secured obligation did not arise); 8) on the documents referred to in article 122, paragraphs 4 to 7, of this Federal Act, as well as their submission to the Customs Authority, and both No change (if such documents were previously submitted to Customs); 9) the amount of the cash collateral that the person who made a deposit (his successor) intends to return (credit); 10) otherwise The information needed to implement the return (set-off) of the cash deposit. 6. The following documents are attached to the application for the return (set-off) of the monetary deposit: 1) the documents referred to in parts 4 to 7 of article 122 of this Federal Act, depending on the status of the person who made the deposit (his successor), and taking into account the status of the refund (s); (2) other documents which, in the opinion of the person who made the deposit (his successor), may be a confirmation of the reasonableness of the return (set-off). 7. If the Customs authorities had previously submitted the documents referred to in paragraphs 4 to 7 of article 122 of this Federal Act, the person who made the deposit (his successor) had the right not to submit such documents again, reporting the submission to the Customs office of such documents and their lack of change. 8. A statement of the return (set-off) of the cash deposit and the documents attached thereto shall be submitted to the Customs authority which administers the bond. 9. In the absence of an application for the return (set-off) of the required information and (or) the failure to submit the necessary documents, the statement shall be returned to the person who made the money bail (his successor), without consideration of the grounds for which he or she has been motivated. An explanation in writing, in writing, of the reasons for not considering the application. The declaration shall be made at the latest five working days from the date of its admission to the customs authority. 10. In the case of a return by the Customs Authority of a statement of return (set-off) without consideration, the person who made the deposit (s) has the right to re-apply for a return (set-off) of the monetary bail within the time limit, established in Part 2 of this Article. 11. Return (set-off) of the cash deposit is made by decision of the customs authority. The general period for consideration of the application for a return (set-off) of the monetary deposit, the decision to return (set-off) the sum of the money deposit and the decision to refuse a return (set-off) of the monetary deposit exceeding 21 working days from the date of submission of the said declaration and the submission of all necessary documents. 12. The cash collateral is returned in the currency of the Russian Federation to the bank account of the person who made the deposit (his successor), as indicated in the statement on the return of the cash deposit and opened in the currency of the Russian Federation. The cash collateral is paid in advance payments in the currency of the Russian Federation. 13. Refusal of a return (set-off) of the cash collateral is effected in one of the following cases: (1) the application is filed by a person who has not made a cash bail and is not the beneficiary of the money; (2) the application is filed The expiry of the time limit specified in part 2 of this article; 3) the application is signed by a person with no corresponding authority; 4) the declaration shall not contain the information referred to in Part 5 of this Article and necessary for the purpose of The return (set-off) of the cash deposit or such information is unreliable; 5) the money deposit was not received by the Federal Treasury or was not entered into the Customs office and is not taken into account in the relevant Russian Federation budget classification code; 6) the obligation, the cash collateral, not fully executed, or not terminated; 7) the Customs Authority did not accept the new payment of customs duties, taxes instead of the return (credits); 8) Presence of a person who has made a deposit (his successor), arrears of payment Customs payments, penalties or interest, in the amount of such arrears. 14. When the return (set-off) of the sum of money is not paid, the amounts are not indexed and the bank will not be charged for the maintenance fee for the sum of the cash collateral. 15. The form of a statement of the return (set-off) and the form of a decision by the Customs authorities to return (set-off) are approved by the federal executive authority competent in the field of customs. 16. In advance payments, the balance not used to pay the cash collateral in the cases referred to in article 145, part 7, of this Federal Act shall be paid without any person who has made a deposit (s) (a), (c), (c), (c) and (i)). This set-off shall be carried out by the Customs authority within three working days from the date of the deposit of the monetary deposit to the payment of customs duties in accordance with Part 6 of Article 145 of this Federal Law. "; 11) in Part 1 of Article 214 of the Word "and by transmission lines" should be deleted. Article 2, Paragraph 2 of Article 34 of the Federal Law of 23 July 2013 N 251-FZ " On amendments to certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) Article 3 This Federal Law shall enter into force 180 days after its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 December 2015 N 463-FZ