FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 30, 2015 No. 463-FZ

About introduction of amendments to the Federal law "About Customs Regulation in the Russian Federation" regarding introduction of cash pledge and bank guarantees of payment of customs duties, taxes in electronic form and information exchange of data on such bank guarantees

Accepted by the State Duma on December 22, 2015

Approved by the Federation Council on December 25, 2015

Article 1

Bring in the Federal Law of November 27, 2010 No. 311-FZ "About customs regulation in the Russian Federation" (The Russian Federation Code, 2010, No. 48, Art. 6252; 2011, No. 27, Art. 3873; 2013, No. 30, Art. 4084; 2014, No. 19, Art. 2318; 2015, No. 17, Art. 2477) following changes:

To exclude 1) in Item 5 of part 1 of Article 117 of the word "or insurance company";

2) in Article 137:

a) add part 1 with offers of the following content: "Ensuring payment of customs duties, taxes is provided by the payer of customs duties, taxes. Other persons provide ensuring payment of customs duties, taxes only in the cases provided by the Customs Code of the Customs Union.";

b) add with part 11 of the following content:

"11. In confirmation of acceptance of ensuring payment of customs duties, taxes customs authorities draw up the customs receipt. Ensuring payment of customs duties, taxes is deemed accepted by customs authority from the date of execution of the customs receipt in writing on paper or in electronic form, signed by the strengthened qualified digital signature of the authorized officer of customs authority. The form of the customs receipt, procedure for its filling and use and procedure for informing payers of the customs duties, taxes and (or) other persons which provided ensuring payment of customs duties, taxes of execution of the customs receipt are determined by the federal executive body authorized in the field of customs affairs.";

Part 11 of Article 140 to state 3) in the following edition:

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