Specifics of payment of customs procedures

Customs procedure is a set of events, the beginning of which is concentrated in the moment of obtaining the permission of the customs transit the customs body of departure.This organization is a customs authority, whose interests are in the place of arrival goods into the customs territory of the Customs Union.

Under the authority of the customs authority is ensuring compliance with all items of the legislation of the Customs Union under customs transit of goods. Among others, the office of the customs authorities include the following:

1. Timely payment of customs duties and taxes on foreign goods (Chapter No. 12 of the Customs Code);
2. Customs escort of goods and cargo;
3. Tracking the routes of cargo transportation.

There are the following methods of payment of customs payments – the pledge of property and/or goods, Bank guarantee, surety, in addition, a cash Deposit by making a payment on account or in cash Desk of the customs authority in the Federal Treasury. While any of these methods available to persons receiving the permit for customs transit.

It is also worth noting that the provision of payment of customs duties and taxes for foreign goods required by the customs authorities in cases such as:

1. Customs carrier or authorized economic operator are declarants;
2. Way of transportation is by rail, pipeline or transmission line;
3. The presence of the item in the international Treaty;
4. Customs support.

In addition, you should pay attention to the other exemptions prescribed in the Customs Code of the Customs Union and international treaties of the member-States of the Customs Union.

The customs procedure which provides for the transportation of goods and cargo under customs control, customs transit. There is a control on the territory of the customs Union the customs authorities of departure and the customs authorities of destination (i.e., from shipment to receiving it). In this case, payment of customs duties and taxes with the application of restrictions and prohibitions is not required. The exceptions are the cases of technical and non-tariff regulation.