General provisions on recovery of customs taxes, duties

CU-TR
Recovery of customs taxes, duties. 
General provisions on recovery of customs taxes, duties.

 1. In case of non-payment or of incomplete payment of customs taxes, duties within the established terms the customs authorities shall compulsively recover the customs taxes, duties for the account of the monetary funds (money) and (or) of other property of the payer including the unduly paid customs taxes, duties and (or) sums of advance payments as well as the guarantee of payment of the customs taxes, duties unless the international agreements of the member state of the Customs union otherwise require. The legislation of the member states of the Customs Union can establish other possibilities of recovery of customs taxes, duties including for the account of the value of the goods regarding which the customs taxes, duties have not been paid.

2. The recovery of customs taxes, duties is not performed: - on the expiry of the term for the recovery of the unpaid customs taxes, duties, provided for by the legislation of the member state of the Customs Union the customs office of which performs the recovery of the customs taxes, duties; - if the obligation related to duties and taxes payment is terminated according to paragraph 2 of Art. 80 of the present Code.

3. The recovery of the unpaid customs taxes, duties is performed in accordance with the procedure provided for by the legislation of the member state of the Customs Union the customs authorities of which perform the recovery of customs taxes, duties. 11

4. In case of non-payment or incomplete payment of customs taxes, duties at term established by the present Code interests are paid in accordance with the procedure foreseen by the legislation of the member state of the Customs Union, the customs authorities of which perform the recovery of customs taxes, duties. The mentioned procedure also regulates the assessment, recovery and repayment of the interests.