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The obligation to pay customs duties, taxes, special, anti-dumping, and compensatory duties, interest, and penalties


The obligation to pay customs duties, taxes, special, anti-dumping, and compensatory duties, interest, and penalties is considered fulfilled if, at the time of the due date for payment of customs duties, taxes, and other payments subject to collection by customs authorities, the persons referred to in paragraph 1 of this article have submitted an instruction to the customs authority regarding the use of advance payments in accordance with paragraphs 1, 2, 4, and 5 of part 3 of article 35 of this Federal law, and the amount of the payer's advance payments is not less than the calculated and payable amounts of customs duties, taxes, special, anti-dumping, compensatory duties, interest, and penalties1.

  1. Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, amended on 2018-08-04, Article 30, paragraph 5. ↩

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