Application for refund of customs duties. Refund of overpaid or collected customs duties

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 deciphered in paragraph 1 of Article 70 of the Customs Union Labor Code (CU TC). According to it, customs payments are divided into:

• various customs duties;
• export duty (customs);
• various excise taxes: tobacco products, etc., which are paid in accordance with legislative acts when importing a certain group of 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, overpayments for this type of taxes may appear on the account of the payer of customs duties. Overpayment is the difference between customs taxes paid and accrued during the adjustment. This problematic situation can arise due to:

• inaccurate definition of classes of goods under the Commodity Classification of Foreign Economic Activity;
• impossibility of correctly determining the amount of required 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 made by an official of the organization.

Should the customs authority notify its payers of overpayments?

The fact of the occurrence of overpaid or collected customs duties can be discovered both by the individual or legal entity who made the payment, and by the customs authority during the inspection and correction of 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 any form within 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 a court decision was made on the account of overpaid payments on the unlawfulness of the 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 the return of overpaid customs duties in a pre-trial manner is 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 assets that 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 an application for a refund of 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 the customs authority personally or send it by Russian mail (registered letter with notification required).
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 file an application with the judicial authority regarding the illegality of the customs authority’s decision.

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

Documentation

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 the current amount and 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 documents have not previously been provided to customs, then they must also be submitted in a complete package of 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);
   • a copy of the individual's civil passport.
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 of 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 of Federal Law No. 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 order of the Federal Customs Service of the Russian Federation No. 2520 dated 02.22.2010. in writing. This document states:

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

This application must be signed by the head of the 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 this period is indicated in legislative acts for pre-trial resolution of the problem. Nothing prevents an organization from filing a claim for reimbursement of overpaid funds after the expiration of the three-year period 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 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 filled out in the prescribed form and without errors.

Therefore, the best option is to use the legal assistance of a professional who has extensive experience in resolving issues of any complexity with customs. The application for a refund should be accompanied by a package of all necessary documents confirming the identity of the applicant and the fact that overpaid payments were made.

A qualified lawyer Sergey Mikhailovich Kshnyaykin, a CUSTOMS-LAWYER company that provides professional services to individuals who have problems with customs, will also help you prepare it. 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 the receipt of overpaid amounts.

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, an individual must provide a certified copy of an identity document, and citizens registered as individual entrepreneurs must also prepare appropriate certificates. To ensure that all documentation is collected and executed correctly, use the services of an experienced lawyer.

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 the 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, they decided not to release it 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 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) cash collateral" (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 the order of the State Customs Committee of Russia of 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) as invalid.

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.

The 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 a unified application form for this, was declared invalid. It was published 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 excessively collected amounts of customs duties, taxes and other funds, the payer’s application for the return ( offset) cash collateral"