of December 30, 2011 No. 01-11/65437
About the direction of the overview of practice of consideration of claims
We direct the overview of practice of consideration of FCS of Russia of claims of physical persons and legal entities to decisions, actions (failure to act) of customs authorities in the field of customs affairs for 2011 for use in work.
The overview is subject to bringing to data of legal divisions, and also the structural divisions realizing functions of customs authorities in the field of customs affairs.
First deputy head colonel general of Customs Service V. M. Malinin
1. The obligation on payment by the payer of customs duties, taxes stops from the date of write-off of payment amount by credit institute from its settlement account.
The Sheremetyevsky customs carries out customs control after release of goods. Due to the elicited fact of failure to pay customs payments to A Ltd the requirement about payment of customs duties, taxes is exposed.
Due to the lack of information on execution at the scheduled time of the requirement about payment of customs duties, taxes by Sheremetyevsky customs the decision on money recovery in indisputable procedure is made; collection orders on write-off from accounts of A Ltd of money are sent to the relevant bank. Money was transfered to account customs authority.
According to Sheremetyevsky customs, the applicant breaks completion date of the requirement about customs payment in this connection based on the act of detection of the fact of failure to pay or incomplete customs payment the requirement about payment of the penalty fee added till day of execution by the organization of obligation for payment of customs duties, taxes is exposed.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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