Legal encyclopedia. Letter T

CUSTOMS DUTIES

- The tax rate that regulates the import and export of goods. TP is paid:

1. When goods are imported - from the moment of crossing the customs border;
2. At export of the goods - from the moment of submission of the customs declaration.

The object is goods imported into the customs territory of the Russian Federation or exported from this territory.

TP is not paid if:

1) goods are not taxed;

2) the conditional full

Exemption of goods from payment of T.P.

3) the total customs value of goods is not

Exceeds 5000 rubles;

4) foreign goods turned out to be

Destroyed or irretrievably lost;

5) the goods are referred to the federal

own.

The obligation to pay TP stops: 1) with the payment of taxes by the taxpayer;

1. With the emergence of circumstances, upon the occurrence of which the legislation terminates the obligation to pay taxes;
2. With the death of a taxpayer or his recognition as deceased;

4) with the liquidation of the organization-

Taxpayer and carrying out all calculations

With budgetary and extra-budgetary funds.

Responsible person for the payment of TP

Is the declarant. He is responsible for

Nonpayment of TP, their incorrect calculation and

Untimely payment. maybe

Compulsory recovery of unpaid or partially unpaid TP by the customs authority.

In the case of the illegal movement of goods across the border, the liability for the payment of TP shall be borne by:

1. Persons who illegally move goods;
2. Persons who participate in the illegal movement;
3. Persons who bought illegally imported goods.

Customs cost of goods

Is established by the declarant and is declared to the customs authority when declaring the goods. The customs authority controls the declared

Declaring the customs value and deciding on the agreement and correctness of determining the declared customs value of goods.

When determining the customs value of goods after their release, a claim is made for an additional payment.

TP is calculated by the declarant independently in the currency of the Russian Federation.

When paying TP, the rates applicable on the day of acceptance of the customs declaration are applied. Exceptions:

1) when goods are released before filing

Declaration;

2) when goods are transported by pipeline

Transport;

3) for the illegal movement of goods.

When importing goods TP is paid in

Within 15 days from the day of presentation of the goods to the customs authority. When exporting goods, TP is paid no later than the day the customs declaration was filed. If the customs procedures are violated, the date of the violation will be considered the payment term.

TPs are paid to the cashier (in cash) or transferred to the account of the customs authority (in non-cash form). The payer has the right to demand from the customs authorities a written confirmation of the payment of TP. The obligation to pay TP is considered fulfilled:

1. From the moment of writing off money from the account of the payer in the bank;
2. From the moment of entering cash funds into the cashier's office of the customs authority;
3. From the moment of foreclosure on goods for which TP has not been paid.

The change in the timing of payment of TP is allowed in the form of a deferral or installments. Postponement - a simultaneous payment of TP in the prescribed period, installment - a step-by-step payment of TP in a timely manner. Postponement or installments are provided for a period of 1 to 6 months. The decision to postpone or installments is taken by the customs authority.

Payment TP can be provided:

1. Pledge of goods and other property;
2. Bank guarantee;
3. Cash collateral;
4. Bail.

If TP fails to pay in due time, fines are paid.

They are charged for each calendar day of delay.

Overpaid or recovered amounts of TP are subject to return on application of the payer.