Customs code of the customs Union established this type of financial guarantee, as a surety, one of the acceptable methods of payment of taxes and customs duties.
Use this guarantee in the case of premises goods within the customs transit procedure. This applies both to the import of goods into the territory of the Republic of Belarus and on the territory of the member States of the Customs Union.
The provision of payment of customs taxes and duties are required for each declarant wishes to place the goods under the customs procedure of customs transit.
The document, based on which confirms the provision of payment of customs duties and taxes is a certificate of ensuring payment of customs duties. The declarant must submit the registration document to the customs authority. To date, there is the possibility of providing certificate in the form of an electronic document. The certificate is provided to the declarant by the person which the customs authorities are officially recognized as a guarantor.
Belarusian customs authorities accept as confirming the payment of customs duties and taxes document certificate is registered on the basis of the contract of guarantee. This applies to almost all cases of transportation of goods under customs procedures with the purpose of delivering toga or other goods to the customs bodies of the Customs Union.
Surety is a means of ensuring tax obligations associated with payment of customs taxes and duties and other customs fees, which is registered as a guarantee agreement between the customs body and the surety.
This form of payment implies a situation, in which case the guarantor as the person pays in full all tax obligations on payment of customs duties, if the declarant violates the obligations before the customs authorities.
It should again be noted that a guarantee as the method of payment used in relation to falling under customs procedure, foreign goods. The certificate of ensuring payment of customs duties is a document established in the legislative form, which confirms the provision of this type of security.Thus, according to article No. 85 of the Customs Code of the Customs Union the above certificate is documented by a certified confirmation of acceptance of the customs authorities of the member States of the Customs Union. The certificate is registered by the customs authorities on the basis of preliminary information obtained directly from the carrier that it is necessary to calculate the amount of coverage of that denomination. Customs authorities accept the certificate as evidence of the provision of security of payment of customs duties when transporting goods and cargo.