Application for refund of advance payments. How to return overpaid funds from customs

Order of the Federal customs service 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 customs duties, taxes and other funds, the payer’s application for the return (offset) of the cash deposit" (with amendments and additions)

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

Order of the Federal Customs Service of 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"

With changes and additions from:

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 execution of this order shall be assigned to the First Deputy Head of the Federal Customs Service of Russia V.M. Malinina.

Registration N 19839

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 contributed in accordance with the Law on Customs Regulation have been approved.

Order of the State Customs Committee of Russia dated May 25, 2004, which determined the list of documents required to make a decision on the return (offset) of customs duties, taxes and the return of advance payments, as well as single form statements for this purpose are declared invalid. It was issued in pursuance of the norms of the Labor Code of the Russian Federation, which ceased to be applied due to the introduction of the Labor Code of the Customs Union.

Order of the Federal Customs Service of 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) cash collateral"

An important issue that almost every foreign trade participant faces is the return of overpaid customs duties that remained on accounts after customs clearance, or if you accidentally paid more. Let me remind you that cash are stored for no more than 3 years from the date of their last use, and then are safely written off in favor of the foreign trade participant (no joke, of course)… in favor of the state.

Getting your money back is not so quick, but it is quite possible. So here's a quick guide:

Step 1. First, you need to decide how much you are returning and from where. To do this, the easiest way is to request the remaining funds in customs accounts from your broker. Or, if you have your own digital signature, request balances on the website edata.customs.ru at personal account. Of course, you need to understand which one customs you are going to return the money.

After you receive the balances, you will already know how much money is left on which payment card.

Step 2. From the bank-client system, print out those payment orders whose balances you decide to return. Payments are certified by general director: the phrase “the copy is correct”, position, signature, transcript, seal.

Step 3. We fill out an application for a refund. Moreover, for duties there is a separate application, and for advance payments – one. The application is signed by the general director in the presence of a notary. In other words, the notary certifies the authenticity of the director’s signature on the application. The application form is clearly regulated by Order No. 2520 of the Federal Customs Service of Russia dated December 22, 2010.

Step 4. We are preparing a set of constituent documents. Namely:

A notarized copy of the tax registration certificate (TIN);

A notarized copy of the certificate of state registration legal entity (OGRN);

The original order (or decision of the founders) on the appointment of the General Director;

If the decision does not indicate the term of office of the General Director, then we additionally make a notarized copy of the Charter.

At re-application for a refund to this It is not necessary to provide customs with a set of constituent documents.

Step 5. We send the application, payments, constituent documents to the required customs office. We get the number incoming document. Or put it in the correspondence box at the entrance to customs, and the next day call the office and find out the incoming number. You can also send by registered mail with an inventory and notification.

St. Petersburg customs:

199034, St. Petersburg, VO, 9th Line, 10

Baltic customs:

198184, St. Petersburg, Kanonersky Island, 32A

Pulkovo customs:

196210, St. Petersburg, Startovaya st., 7a

Step 6. We are waiting for the money to arrive in our account, while simultaneously planning where to spend it.

If something was done wrong, the customs office will send you motivated refusal. Each customs office may have its own “local cockroach” who doesn’t like something in the documents.

For a small share I can help with returns at St. Petersburg, Baltic and Pulkovo customs.

The problems of relationships with customs authorities are familiar to many first-hand. The customs authority eagerly collects taxes, fees, and excise taxes from payers, but when it is established that they have been overpaid, they are in no hurry to return funds to the declarant. This article will discuss how to really act correctly if a precedent has been created for the return of overpaid amounts for customs duties.

What are the customs duties?

The concept of “customs payments” is clearly defined in paragraph 1 of Article 70 of the Labor Code Customs Union(TK TS). According to it, customs payments are divided into:

• various customs duties;
• export duty (customs);
• various excise taxes: , tobacco products etc., which are paid according to legislative acts, upon import certain group goods;
• import duty (customs);
• VAT, which is collected on goods imported into the territory of the Customs Union.

In addition to customs payments, there are other payments in the form of interest, penalties, as well as compensatory and special duties.

Due to a number of reasons on the payer's account customs duties overpayments may occur this species taxes. Overpayment is the difference between customs taxes paid and accrued during the adjustment. Such problematic situation may result from:

• inaccurate definition of classes of goods under the Commodity Classification of Foreign Economic Activity;
• impossibility of correctly determining the size necessary payments at the time of payment;
• incorrect correspondence between the passing price and the contract price;
• falling under benefits in the class of those goods for which customs duties were paid in full;
• performing an incorrect calculation of the customs price of goods. How to calculate customs duties online;
• occurrence of errors in submitted documents allowed official organizations.

Should the customs authority notify its payers of overpayments?

The fact of the occurrence of overpaid or collected customs duties may be revealed either by the individual or legal entity who made the payment, and by the customs authority when checking and correcting the documents submitted to customs.

According to Federal Law No. 311, if such a fact was discovered by the customs authority, the latter is obliged to inform the payer about this in free form within a period of no more than one month after the discovery of this information. Here the declarant is provided with a copy of the adjustment to the customs price and payments.

If the account of overpaid payments was charged judgment about the illegality of calculation of duties by the customs authority, then the latter is obliged to make an adjustment within just 10 days and send copies of it to the payer no more than one day after filling out the document.

Refund of overpaid customs duties

The procedure for returning overpaid customs duties to pre-trial procedure regulated by art. 355 Labor Code of the Russian Federation. Here it is necessary to take into account that the legislation distinguishes between advance, overpaid customs payments and customs security. Methods of ensuring payment of customs duties. This information will be useful to novice participants in foreign trade activities.

Overpaid customs duties are financial resources, which are identified and paid upon the occurrence of the circumstances specified in Art. 319 Labor Code of the Russian Federation. Even after customs detects such an overpayment, this payment remains customs and is not the property of the payer.

In order to recover the overpayment of customs duties, you must:

1. Establish the fact of overpaid customs duties independently or receive a notification about this from the customs authority with a copy of the adjustment to the customs price of goods attached.
2. Fill out the application on return refund overpaid amounts of customs taxes in the form.
3. Prepare documents, confirming the fact of overpayment of funds.
4. Submit a complete package of documents to customs authority personally or send it by Russian mail (registered letter required with notification).
5. Receive a customs decision on the possibility or impossibility of returning overpaid funds. Moreover, the period for consideration of an application under legislative acts should not be more than 1 month from the date of its transmission.
6. Depending on the result either receive overpaid customs duties, or submit an application to judicial body on the illegality of the decision of the customs authority.

Refunds of payments in amounts less than 150 rubles are not made.

Documents

In order to receive overpaid customs taxes, it is necessary to submit a number of documents to the customs authority:

• Application for a full refund of overpaid customs taxes, excise taxes, duties and fees.
• Documents confirming current size and the fact of payment or collection of customs duties.
• A document indicating on the basis of which exactly this amount of customs duties was calculated (declaration).
• A document establishing the fact and amount of the overpayment made by the applicant (a copy of the adjustment of the customs price and taxes, fees, duties, excise taxes).
• Consent of the person who paid the duties to return excess customs payments to the declarant if these are different independent units.

In addition, if the following have not previously been provided to customs following documents, then they must also be transferred to complete package return documents, namely:

1. For legal entities, residents of the Russian Federation:
   • a copy of the TIN (certificate of registration in the tax structure);
   • copy of OGRN (state registration certificate);
   • a power of attorney that confirms the legitimacy of the person who filled out the return application;
   • sample signature of the citizen who filled out the application.
2. For individual entrepreneurs:
   • also a copy of the TIN (certificate of registration in the tax structure);
   • also a copy of OGRNIP (state registration certificate);
   • copy civil passport IP.
3. For individuals:
   • a copy of the Russian civil passport;
   • a copy of the document giving the right to receive overpaid customs duties, if the citizen is the legal successor (heir) of the payer customs duties. In both cases, all documents are either certified by the signature of a notary or directly by a representative of the customs authority upon presentation of the original documents.

Almost all of the above documents are provided provided that the business entity is the declarant of goods, in accordance with Part 5 of Art. 208 Federal Law № 311.

Nuances of filling out a return application

An application for a full refund of security for customs payments, advance payments and overpaid customs duties is drawn up in accordance with the form of the order of the Federal Customs Service of the Russian Federation No. 2520 dated February 22, 2010. in writing. This document states:

• the reasons for the overpaid funds;
• the amount and types of overpaid customs duties;
• details of those payment documents for which taxes and fees were paid;
• full details of the account to which overpaid customs payments should be transferred.

This statement is signed by mandatory the head of an organization with a seal, an individual entrepreneur or an individual entitled to receive these overpayments. In addition, it must contain the full name of the manager, the full name of the legal entity, and its registered address.

Refund of advance customs payments

An advance payment is money transferred by the applicant to the customs account to account for future customs payments. It does not have specifics about the types of imported (exported) goods, nor their cost, nor the timing. At its core, it initially represents overpaid funds.

Advance payments have a number of parameters:

• Even after crediting to the account of the customs authorities, they are considered the property of the person or organization that transferred them (clause 3 of Article 330 of the Labor Code of the Russian Federation).
• Do not constitute customs duties: taxes, duties, excises and fees.
• Change their status to “customs payments” after submitting to the customs authority an order for their payment as the latter: an application, a cargo customs declaration.

Return deadlines

The payer may apply for a full refund of overpaid funds within a 3-year period starting from the date of payment or collection of these payments in pre-trial order. This period is restrictive in nature and cannot be violated or extended in any case.

But it is worth noting that given period specified in legislative acts for pre-trial resolution problems. Nothing prevents an organization from filing a claim for reimbursement of overpaid funds after the expiration three-year term in court.

The customs office is obliged within one month not only to consider the application for the current refund of overpaid customs taxes, but also to return the overpayment to the applicant according to the details that were specified in the application.

If this deadline is violated, the applicant has the right to demand that customs pay interest on the overpayment amount at the refinancing rate of the Central Bank of the Russian Federation for each day of delay.

The return application must be submitted within 3 years.

Excess paid customs duties cannot be returned in the following cases:

• If the payer has an outstanding tax debt in relation to other payments. In this case, it is covered from the amount of overpaid funds. Accordingly, if this amount is significantly greater than the debt obligations, then the payer is returned the amount of overpaid customs duties minus the debt.
• If the amount that the customs authority must return is less than 150 rubles, then it is not refundable.

To return overpaid customs duties, it is necessary to prepare an application for the return of overpaid amounts and submit it to the appropriate customs department responsible for accepting money transfers. An incorrectly completed application may result in a refusal to return over-transferred funds intended for payment of taxes, duties and other fees. An application for a refund of customs duties 2017, a sample of which you can view on the official website of a customs lawyer, must be completed according to in the prescribed form and without errors.

That's why best option– take advantage legal assistance a professional with extensive experience in resolving issues of any complexity with customs. The request for a refund must be accompanied by a package of all necessary documents, confirming the identity of the applicant and the fact of making overpaid payments.

A qualified lawyer, Sergey Mikhailovich Kshnyaykin, from the CUSTOMS-LAWYER company, which provides professional services individuals who have problems with customs. A competent lawyer will help you fill out an application for the return of overpaid customs duties and all the documents necessary for filing it.

Application for refund of customs duties 2017, sample

On the official website of a customs lawyer, you can see an example of filling out an application for a refund of customs duties and find out what papers you need to collect to guarantee receipt of overpaid sums of money.

The following documents must be attached to the submitted application

• certificates confirming the accrual of customs duties, taxes and other fees;
• payment slips confirming the transfer by the payer of all accrued amounts;
• documents confirming the overpayment of funds to the account of the customs service;
• other documents that will need to be provided to confirm the legality of the required return.

Also to an individual it is necessary to provide a certified copy of an identity document, and citizens registered as individual entrepreneurs, appropriate evidence should also be prepared. To ensure that all documentation is collected and executed correctly, use the services of an experienced lawyer.