Encyclopedia

Account Statement


A personal account is a set of information contained in the information and software tools of the Unified Automated Information System of Customs Authorities, reflecting the movement of funds contributed by individuals and received into the Federal Treasury account, as well as amounts refunded (credited) customs duties, taxes and other payments whose collection is assigned to customs authorities, including amounts refunded (credited) of overpaid and/or overcollected payments, allowing for accounting of fund movements. The maintenance of personal accounts of payers is carried out by customs authorities in accordance with the procedures established by the federal executive body responsible for control and supervision in the field of customs affairs1.

  1. Federal Law No. 289-FZ of August 3, 2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on August 4, 2018, Article 5, paragraph 6. ↩

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