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Hopeless for recovery debt for the payment of customs payments


Debt arrears on customs payments that are deemed uncollectible - debt arrears on customs payments (arrears), penalties, and interest, as of January 1, 2010, for organizations that meet the characteristics of an inactive legal entity established by Federal Law No. 129-FZ dated August 8, 2001 "On State Registration of Legal Entities and Individual Entrepreneurs," and are not undergoing procedures applied in insolvency (bankruptcy) cases, and in respect of which the bailiff has issued a decision to terminate enforcement proceedings due to the impossibility of collecting the aforementioned debt arrears on customs payments (arrears), penalties, and interest1.

2010. No. 48. Article 6252.

  1. Federal Law No. 311-FZ dated November 27, 2010 "On Customs Regulation in the Russian Federation," as amended on November 27, 2010, Article 322 // RSFSR Gazette. ↩