Securing the payment of customs payments: methods and calculation of the amount

Customs payments are a rather large category of revenues to the state budget. In the Russian Federation, a member of the Customs Union, they are regulated by a legislative act common to all member countries of the CU, the Customs Code (abbreviated as TC). Separately, it addresses such a question as ensuring the payment of customs duties. In the article we will analyze what is meant by them, what is the order, specific terms of payment of these contributions, how are they calculated. We will consider in detail the existing payment security options.

Customs duties

The main customs payments in the Russian Federation are the corresponding fees, duties and taxes.

Customs duties are a mandatory fee charged by customs authorities for the movement of various goods across the border. The payment of such a contribution is a prerequisite for import / export of products. It is provided by measures of state enforcement.

Customs duties are divided into several categories:

• According to the purpose of the collection: fiscal and protectionist.
• On the object of taxation: import (this is customs duties on the import of goods into the territory of the Russian Federation), transit, export.
• By the method of calculating rates: ad valorem, mixed, specific.
• By origin: autonomous and contractual.
• By state of origin: general, preferential, minimal.

There is a separate group of special customs duties:

• Protective.
• Antidumping.
• Punitive.
• Seasonal
• Compensatory.

Customs duties

The following definition (TC TC, Art. 72). Customs duties are obligatory cash payments that are collected by the customs authority for actions that are associated with the release of products, accompanying these goods and other actions provided for by the Customs Union or the laws of the participating countries of the Customs Union.

The Code also states the following:

• Both types and rates of such fees are established by the laws of the CU members.
• The amount of such fees may not exceed the approximate cost of customs structures for the commission of actions for which such a payment is expected.

What is paid?

The collection of customs payments occurs from both exporters and importers. Consider what each of them pays specifically.

Importers for imported products:

• Import duty.
• Customs duties.
• VAT (if it is not zero).
• Excise tax (regarding excisable products).

Exporters for exported products:

• Registration fee.
• Export duty (only for categories of goods subject to these payments).

To calculate and complete all of the above, you can turn to the services of customs brokers. But all the necessary procedures can actually be done independently.

Dates and order

And now we will analyze in detail the procedure and terms of payment of customs payments (Article 329 of the Customs Code). As for import (import), the following is established:

• When importing goods into the customs zone of the Russian Federation, duties and other due charges for them must be paid on the day the declaration is submitted. In the event that this document was not submitted on time, the period for payment of such payments shall be calculated from the date of expiration of its filing.
• In the case of preliminary declaration of imported products, customs fees and taxes must be paid no later than the date of issue of such goods.
• If a periodic declaration is filed, then the due payments on it are paid within 15 days from the date of arrival of the products on the territory of the Russian Federation or from the date of completion of internal transit. This is valid for cases when the declaration of the product does not occur at the point of arrival.
• When releasing any goods prior to filing the declaration, customs payments are paid no later than 15 days from the date of presentation (of these goods) at the customs authority at the place of their arrival in the RF zone. In the case when the declaration does not occur at the point of arrival on the territory of the Russian Federation - no later than 15 days from the date of completion of customs domestic transit.

Now the provisions of the legislation regarding the exported (exported) goods from the customs territory of the Customs Union (RF, Kazakhstan, Belarus):

• When exporting products, duties must be paid no later than the date on which the declaration was submitted.
• In case of legislative changes in customs regimes, the corresponding duties and taxes are paid no later than the day final for the adjusted regime.

Calculation algorithm

If you do not want to use the services of customs brokers, then you can use the following calculation instructions:

1. Determine the country of manufacture, the origin of the goods.
2. Find the product code in the HS.
3. Determine the rate of due duty: ad valorem (a certain percentage of the customs price of the goods), specific (a specific monetary value in relation to a unit of goods), combined.
4. Determine if the item is excisable. The list is presented in Art. 193 of the Tax Code. The main categories in it are alcohol, tobacco, cars. Please note that excise taxes are paid only on imports.
5. VAT. When exporting products abroad, VAT is not charged. This tax is payable only for imports. There are three categories: full VAT, preferential rate (the list is in clause 2 of article 164 of the Tax Code), zero rate (only for high-tech equipment, whose list is approved by the Ministry of Industry and Trade of the Russian Federation).
6. Registration fee. The minimum amount is 500 rubles, the maximum is 10,000 rubles. This is a fixed payment, depending on the customs value of the product.
7. Escort fee. For such cases, the provision of customs transit is also issued. This refers to the movement of goods around the country under the control of a customs carrier. The cost of such services: 2000-6000 rubles.
8. Fee for customs storage of goods. If this is a regular warehouse, then the amount of collection is 1 rub. / 100 kg of cargo. If specialized, then the cost doubles.

After you determine all these quantities, they will only need to be substituted into the corresponding columns of the calculator.

Calculation using a calculator

Regarding the calculation of customs payments, it is easiest to make it by contacting online customs calculators. Such useful options offers a considerable number of Internet portals. For the most part, they are free.

For an approximate calculation of due payments, you can use the simplified version of the calculator. Here you need to enter the following:

• The cost of production.
• Currency.
• Duty rate (according to the HS code of the goods).
• VAT rate.

For a more accurate calculation of customs payments, you can use the services of a professional, advanced customs calculator with the following positions:

• Indication of currency.
• Product code, product according to HS.
• Counterparty.
• Country of origin of products.
• The cost of the party.
• Quantity of goods.
• Unit cost.

What is collateral?

Securing the payment of customs payments (according to TC CU) - release of products from customs without the fact of payment of these contributions, but with the giving of certain guarantees by the declarant.

All cases of application of such collateral can be divided into groups: unconditional and exceptional.

Unconditional collateral

As for the unconditional guarantee of customs payments, it is used in two modes of foreign economic activity - customs transit and processing outside the customs zone. But why is it needed here? Ideally, for transit and processing abroad, such payments should not be levied. However, in a similar way, states want to protect themselves from some unscrupulous participants in foreign economic activity.

The fact is that for some of them, transit and processing is just a “cover”. Under it hide duty-free exports and imports. So the goods are “stuck” in the Russian Federation during transit. And those sent for processing abroad often remain permanently abroad.

Exceptional Security

Exceptional security for payment of customs duties is just a single incident. They can be associated with interstate temporary arrangements, force majeure situations, transitional regimes, etc. This is also the case when the subjects of non-economic activity and the customs system cannot agree in a strictly specified time unambiguously what size of the customs payment is supposed to be. In some cases, they help protect against customs evasion.

All exceptional cases here can be divided into the following categories:

• Change of periods of payment of customs payments.
• Release of products with subsequent examinations.
• Release of goods classified as conditionally released.
• Other cases.

A separate point here stands out customs support for those business entities that are engaged in customs activities:

• Owners of TSW.
• Economic operators.
• Owners of customs warehouses.
• Customs representatives.
• Customs carriers and so on.

What is a TRP?

TRP in this case - general customs support. Or general security of customs payments. It is applicable for those cases when the subjects of foreign economic activity intend to work for a long time in a regime that does not function without customs support. Or cover a certain type of activity with large territories associated with the involvement of several customs structures.

The TRP acts as a kind of subscription, which is confirmed by one customs authority and further recognized by all the others that are involved in the supply chain. It is relevant for a limited period of time in a certain territory.

The TRP indicates the following:

• Information about the customs authority-principal (issuing the document and confirming the security).
• Information about the subject of foreign trade activities.
• The amount of security.
• Duration of the TRP.
• The list of customs operations that cover this security.

Collateral Dimensions

Under TC TC, collateral is introduced for insurance against tax evasion. Its size in relation to unconditional cases is taken into account according to the codes from the CN FEA (excluding privileges and preferences).

Imagine the most common cases:

• At customs transit. Full provision of customs duty and VAT required upon import of such goods into the customs zone.
• When exported for processing. Full provision of export duty (if applicable for this product).
• With regard to products excisable in the territory of the Russian Federation. Certain fixed amounts established by law.

Different ways

On the territory of the Customs Union, there are ways to ensure the payment of customs payments:

• Bank guarantees.
• Pledge of property.
• Surety.

We will analyze their features in more detail below.

Pledge

Securing customs payments is inherently a guarantee. The object of foreign economic activity here is the pledger, and the customs structure is the pledge holder. Also, a third party, guarantors, may be involved in these business relationships.

The pledge of property in this case is executed in the form of an agreement between the declarant and the customs authority. The following cannot be used as collateral:

• Property that was mortgaged earlier.
• Property located outside the borders of Russia.
• Perishable products.
• Products and specific objects of the energy industry.

Bank guarantees

As the name implies, guarantees in this case are provided by banking organizations, as well as other insurance and credit companies, which must be included in the Register of Customs Guarantors.

Within 3 business days, the customs system must verify this guarantee, and then confirm or reject it.

The reason for the refusal is usually the following: improper documentation, exceeding the limit of the guarantor amount.

Guarantee

The meaning of the guarantee in this case is related to the meaning of a bank guarantee. There are only two differences:

• The surety is not included in the Register of Customs Guarantors.
• The term for consideration of an application for ensuring payment by customs authorities is 15 days, not 3.

In order for customs to approve the guarantor, he needs to send an offer of his candidacy. A tripartite surety agreement is attached to it. Or a bilateral agreement with the application of the declarant’s consent to accept this guarantee.

An important point: the guarantor’s desire to become a guarantor in this case must be supported by a bank guarantee.

Deposit

After the security deposit has been sent, you need to get a customs receipt. It will be required to obtain a guarantee from a specific customs authority.

If either partial or full guarantee obligations arise, the following cash flows will become possible:

• The amount of taxes and duties will be deducted from the deposited amount of the pledge and credited to pay customs duties. The remaining funds after the obligation period are returned to the payer. They can be counted towards future operations.
• The amount of duties and taxes will be separately paid by the payer. Therefore, in this case, the deposit is returned to him in full. Another case is that it will be fully credited to future transactions.

Cash collateral, as can be seen from here, is the easiest method of obtaining customs support. But it is beneficial only if the amounts are small. If the subject of foreign economic activity is sure that the amount of taxes and duties will not be deducted from the pledge, it is more convenient for him to use a non-cash form of security. This is beneficial for him primarily because relatively large amounts will not be frozen in the accounts of customs authorities.

So that the customs system does not have reasons to increase the amount of security, the subject of foreign economic activity needs to prepare in advance all the necessary information on its goods, as well as agree on the HS codes in the regional customs office.

Thus, the provision of customs payments is a way of insurance against unscrupulous subjects of foreign economic activity, which hide duty-free export and import under transit and sending goods for processing abroad. There are three ways to provide security today - a pledge, a guarantee from a bank and a guarantee. The amount here is calculated using the HS code of goods.