ORDER OF THE FEDERAL CUSTOMS SERVICE

of June 27, 2008 No. 786

About approval of the Instruction about procedure for conducting budget accounting of customs and other payments in customs authorities

List of amending documents

It is approved Department budget policy Ministries of Finance Russian Federation June 9, 2008.

According to the Budget code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3823; 1999, N 28, Art. 3492; 2000, N 1 (p. I), Art. 10, N 32, Art. 3339; 2001, N 1 (p. I), Art. 2, N 33 (p. I), Art. 3429, N 53 (p. I), Art. 5030; 2002, N 22, Art. 2026; N 28, of Art. 2790; N 30, of the Art. 3021, Art. 3027, N 52 (p. I), Art. 5132; 2003, N 28, Art. 2886, Art. 2892; N 46 (p. I), Art. 4443, Art. 4444; N 50, of Art. 4844; N 52 (p. I), Art. 5038; 2004, N 34, Art. 3526, Art. 3535; N 52 (p. I), Art. 5277, N 52 (p. II), Art. 5278; 2005, N 1 (p. I), Art. 8, Art. 21; N 19, of Art. 1756; N 27, of Art. 2717; N 52 (p. I), Art. 5572, Art. 5589, N 52 (p. II), Art. 5602; 2006, N 1, Art. 8, Art. 9; N 2, of Art. 171; N 6, of Art. 636; N 43, of Art. 4412; N 45, of Art. 4627; N 50, of Art. 5279; N 52 (p. I), Art. 5503, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), Art. 28; N 17, of the Art. 1929, N 18, Art. 2117, N 31, Art. 4009; N 45, of the Art. 5424, N 46, the Art. 5553) and for the purpose of accomplishment of the order of the Ministry of Finance of the Russian Federation of December 30, 2008 N148n "About Approval of the Instruction for Budget Accounting" (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2009, reg. I order to N 13309):

1. Approve the enclosed Instruction approved with the Ministry of Finance of the Russian Federation about procedure for conducting budget accounting of customs and other payments in customs authorities (further - the Instruction).

2. To provide to chiefs of the Head financial and economic department, Head department of the federal customs income and tariff regulation, regional customs authorities, the customs which is directly subordinated to FCS of Russia fulfillment of requirements of the Instruction.

3. (A. E. Shashayev), GNIVTS of FCS of Russia (O. P. Puchkov) to provide to head department of information technologies modification of software for the purpose of conducting budget accounting of customs and other payments by customs authorities according to requirements of the Instruction.

4. Consider this order become effective on January 1, 2009.

5. Declare invalid the order of FCS of Russia of October 31, 2006 N 1078 "About approval of the Instruction about procedure for conducting budget accounting of charge of customs and other payments in customs authorities".

6. To impose control of execution of this order on the first deputy head of FCS of Russia V. M. Malinin.

 

Appendix

to the order of the Federal Customs Service of June 27, 2008 No. 786

The instruction about procedure for conducting budget accounting of customs and other payments in customs authorities

1. General provisions

1. This Instruction establishes single procedure for conducting budget accounting of the administered receipts in FCS of Russia, regional customs authorities and customs.

2. Budget account of the administered receipts is kept according to the Budget code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3823; 1999, N 28, Art. 3492; 2000, N 1 (p. I), Art. 10, N 32, Art. 3339; 2001, N 1 (p. I), Art. 2, N 33 (p. I), Art. 3429, N 53 (p. I), Art. 5030; 2002, N 22, Art. 2026; N 28, of Art. 2790; N 30, of the Art. 3021, Art. 3027, N 52 (p. I), Art. 5132; 2003, N 28, Art. 2886, Art. 2892; N 46 (p. I), Art. 4443, Art. 4444; N 50, of Art. 4844; N 52 (p. I), Art. 5038; 2004, N 34, Art. 3526, Art. 3535; N 52 (p. I), Art. 5277, N 52 (p. II), Art. 5278; 2005, N 1 (p. I), Art. 8, Art. 21; N 19, of Art. 1756; N 27, of Art. 2717; N 52 (p. I), Art. 5572, Art. 5589, N 52 (p. II), Art. 5602; 2006, N 1, Art. 8, Art. 9; N 2, of Art. 171; N 6, of Art. 636; N 43, of Art. 4412; N 45, of Art. 4627; N 50, of Art. 5279; N 52 (p. I), Art. 5503, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), Art. 28; N 17, of the Art. 1929, N 18, Art. 2117, N 31, Art. 4009; N 45, of the Art. 5424, N 46, Art. 5553), Customs code of the Russian Federation (Russian Federation Code, 2003, N 22, Art. 2066, N 52 (p. I), Art. 5038; 2004, N 27, Art. 2711, N 34, Art. 3533, N 46 (p. I), Art. 4494; 2005, N 30 (p. I), Art. 3101; 2006, N 1, Art. 15, N 3, Art. 280, N 8, Art. 854, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), the Art. 29, N 24, the Art. 2831, N 27, the Art. 3213, N 31, the Art. 3995, the Art. 4011, N 45, the Art. 5417), the Federal Law of November 21, 1996 N 129-FZ "About financial accounting" (The Russian Federation Code, 1996, N 48, Art. 5369; 1998, N 30, Art. 3619; 2002, N 13, Art. 1179; 2003, N 1, Art. 2, Art. 6, N 2, Art. 160, 2003, N 22, Art. 2066, N 27 (p. I), Art. 2700; 2006, N 45, the Art. 4635), the Instructions about procedure for application of budget classification of the Russian Federation approved by the order of the Ministry of Finance of the Russian Federation of December 25, 2008 of N 145 N, the Instruction for budget accounting approved by the order of the Ministry of Finance of the Russian Federation of December 30, 2008 of N 148 N (it is registered by the Ministry of Justice of the Russian Federation on February 12, 2009, reg. N 13309), other regulatory legal acts of the Russian Federation, provisions of this Instruction.

3. For the purposes of this Instruction the following concepts are used:

participants of foreign economic activity (further - participants of foreign trade activities) - the legal entities and physical persons performing foreign economic activity, and also the physical persons moving goods for the personal purposes; the legal entities and physical persons making money transfer and payment of customs and other payments into the balance sheet account 40314 "Customs and Other Payments from Foreign Economic Activity";

the large payer - the participant of foreign trade activities who pays customs and other payments in centralized procedure according to regulating documents of FCS of Russia or other regulatory legal acts in accordance with the legislation of the Russian Federation;

the large payer of federal level - the large payer with whom FCS of Russia signs the Agreement on interaction in case of payment by the total large payer of payments in centralized procedure;

the large payer of the regional level - the large payer with whom the regional customs authority signs the Agreement on interaction in case of payment by the total large payer of payments in centralized procedure;

money in the interim order (further - money) - money of participants of foreign trade activities, including the cash pledges enlisted on the personal accounts of customs authorities opened on the balance sheet account 40314 "Customs and Other Payments from Foreign Economic Activity" and also the cash deposited by the participant of foreign trade activities in cash desk of customs authority;

the amounts of returns of money (further - the amounts of returns) the amounts of the advance payments, cash pledge which is excessively paid or excessively enforced customs and other payments, listed from personal account of the customs authority opened on the balance sheet account 40314 "Customs and Other Payments from Foreign Economic Activity", to the participant of foreign trade activities or Federal Bailiff Service (based on the resolution of the bailiff);

the redistributed money - the money reflected in personal account of regional customs authority, transferred within this regional customs authority from one customs authority to other customs authority;

customs and other payments - obligatory payments, stipulated by the legislation the Russian Federation and estimated according to the Customs code of the Russian Federation, the Tax Code of the Russian Federation and the Russian Federation Code of Administrative Offences in accordance with the established procedure which administration according to the Federal Law of July 24, 2007 N 198-FZ "About the federal budget for 2008 and for planning period of 2009 and 2010" is assigned to customs authorities of the Russian Federation;

accounts payable on money - the debt formed in connection with transfer of money on the personal account of customs authority opened on the balance sheet account 40314 "Customs and Other Payments from Foreign Economic Activity" and entering of money by the participant of foreign trade activities into cash desk of customs authority;

accounts payable on the money which is not subject to return - accounts payable on the money which is advance payments of participants of foreign trade activities on which stipulated in Clause 330 Customs codes of the Russian Federation submission due dates the participant of foreign trade activities of the statement for return, customs duties and taxes which return is not made according to Article 355 expired or on which the submission due dates established by Articles 355 and 356 of the Customs code of the Russian Federation the participant of foreign trade activities of the statement for return, cash pledges which return is not made according to Article 357 of the Customs code of the Russian Federation expired;

the offset customs and other payments - the money which is subject to transfer in the federal budget on account of the added and paid amounts of customs and other payments;

receivables on customs and to others the platezhamobyazannost of the participant of foreign trade activities on payment of customs and other payments which arose on the bases, stipulated by the legislation the Russian Federation in connection with movement by the participant of foreign trade activities of goods through customs border of the Russian Federation;

receivables on the administered receipts concerning which recovery by enforcement is not made (daleedebitorsky debt concerning which recovery by enforcement is not made) - debt of participants of foreign trade activities on customs and other payments concerning which according to Item 5 of Article 348 of the Customs code of the Russian Federation customs authorities do not make recovery by enforcement;

hopeless receivables on the administered receipts (further - hopeless receivables) receivables recognized hopeless to collection according to the order of the Ministry of Finance of the Russian Federation of September 14, 2005 of N 117 N "About procedure for decision making about recognition hopeless to collection and write-offs of shortage and debt on penalty fee on the federal taxes and charges formed in connection with movement of goods through customs border of the Russian Federation";

exchange difference - difference between ruble assessment of the corresponding asset or liability which cost is expressed in the foreign currency estimated at the Central Bank rate of the Russian Federation on their acceptance date to financial accounting in the accounting period or date of creation of budget reports and the ruble assessment of this asset and liability estimated at the Central Bank rate of the Russian Federation for completion date of obligations on payment;

positive exchange difference - the exchange difference arising in case of revaluation of assets which cost is expressed in foreign currency, or in case of writedown of obligations which cost is expressed in foreign currency;

negative exchange difference - the exchange difference arising in case of writedown of assets which cost is expressed in foreign currency, or in case of revaluation of the obligations expressed in foreign currency;

the code on the qualifier of customs authorities and their structural divisions (further - WHO code) approved by the order of FCS of Russia.

4. Budget account of the administered receipts is kept by financial and accounting divisions of customs authorities based on the source documents provided by divisions of accounting of customs payments.

5. Operational account of the administered receipts by participants of foreign trade activities is kept by divisions of accounting of customs payments, including based on data on the amounts of the administrative penalties provided by the divisions of law-enforcement and legal services, divisions making customs clearance and also data on payment of the amounts of administrative penalties added, paid or subject to return and about obtained from sales of goods, turned into federal property, the means provided by divisions of the order property and execution of resolutions of authorized bodies.

6. The procedure for conducting operational accounting of the administered receipts on the personal accounts of customs authorities opened on the balance sheet account 40314 "Customs and Other Payments from Foreign Economic Activity", receivables and payables including on each participant of foreign trade activities, is regulated by separate regulating documents of FCS of Russia.

7. Budget account of the administered receipts is kept based on the following source documents:

The register of receipts and disposals of means in the interim order on customs and other payments (ф. 0541001) (appendix N 1 to this Instruction);

Notices on receipt and redistribution of customs and other payments (ф. 0541102) (appendix N 2 to this Instruction);

Register of notices on receipt and redistribution of customs and other payments (ф. 0541103) (appendix N 3 to this Instruction);

Notices on return of customs and other payments (ф. 0541202) (appendix N 4 to this Instruction);

Register of notices on return of customs and other payments (ф. 0541203) (appendix N 5 to this Instruction);

Sheets of accounting of calculations for customs and other payments (ф. 0541004) (appendix N 6 to this Instruction);

Sheets of off-balance accounting of calculations for customs and other payments (ф. 0541304) (appendix N 7 to this Instruction);

Notices on the offset customs and other payments (ф. 0541008) (appendix N 8 to this Instruction);

The register of notices on the offset customs and other payments (ф. 0541009) (appendix N 9 to this Instruction);

Notifications of the administrator of receipts on refining of type and accessory of receipts (ф. 0512086);

Certificates of adjustment of codes of budget classification on the money listed in the income of the federal budget (ф. 0541011) (appendix N 11 to this Instruction);

the service records and other documents provided by divisions of accounting of customs payments based on which the accounting Reference is drawn up (ф. 0504833).

Above-mentioned source documents are constituted according to the procedure, provided by Section 7 of this Instruction, to within the second decimal sign after comma.

Source documents which forming of indicators is provided in payment currency are constituted on each currency code (in currency of the Russian Federation or in foreign currency). At the same time in budget accounting recalculation of indicators in ruble equivalent at the Central Bank rate of the Russian Federation specified in heading part of the document is performed.

8. The following forms of budget accounting are applied to conducting budget accounting of the administered receipts:

The transaction journal on the account "Cash desk" (ф. 0504071);

The transaction journal with non-cash (ф. 0504071);

The transaction journal of settlings with debtors according to the income (ф. 0504071);

Turnover sheet (ф. 0504036);

Inventory register of cash (ф. 0504088);

Inventory register of account balances of the cash accounting (ф. 0504082);

The inventory register of calculations for the administered receipts (ф. 0541005) (appendix N 14 to this Instruction);

The reconciliation statement of final turnovers on the debit and the credit of account 330404000 regarding advance payments and returns to participants of foreign trade activities (ф. 0541006) (appendix N 12 to this Instruction);

The reconciliation statement of final turnovers on the debit and the credit of account 130404000 regarding the offset customs and other payments (ф. 0541007) (appendix N 13 to this Instruction).

9. Reflection of transactions in budget accounting of customs and other payments is performed according to correspondence of accounts of budget accounting (the appendix N 15 to this Instruction).

2. Procedure for conducting budget accounting of the administered receipts in FCS of Russia

 

2.1 Order of interaction of structural divisions of FCS of Russia

10. The head department of the federal customs income and tariff regulation (GUFTD and TR) performs the organization of control of receipt and transfer of customs and other payments in the federal budget.

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