of November 6, 2012 No. 01-11/54681
About procedure for filling and submission to customs authorities of calculation of utilization collection
Submission to customs authorities of calculation of utilization collection by the third party for and on behalf of the payer of utilization collection who is not on the staff of such payer is allowed according to the civil legislation of the Russian Federation and also consumption" (further - the Federal Law) and the order of the Government of the Russian Federation of August 30, 2012 N 870 "About utilization collection concerning wheel vehicles" is not forbidden by the Federal Law of June 24, 1998 N 89-FZ "About production wastes (further - the Resolution).
At the same time calculation of utilization collection concerning the wheel vehicle shall be signed by the authorized officer of the organization carried to payers of such collection based on the Federal Law and is certified by seal of this organization according to the appendix N 1 to the Rules of collection, calculation and payment of utilization collection concerning wheel vehicles, and also return of paid amounts of this collection approved by the Resolution.
First deputy head colonel general of Customs Service V. M. Malinin
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