Refund to the declarant of overpaid taxes and fees (mandatory customs duties)
The Customs Code of Ukraine stipulates that the return of erroneously and / or overpaid amounts of customs payments is carried out in accordance with the Budget Code of Ukraine, except when the payer has a tax debt.
If the taxpayer has a tax debt, the return of erroneously and / or overpaid amount of the monetary obligation is made only after full repayment of such tax debt by the taxpayer (paragraph 43.2 of Article 43 of the TCU).
If there are no grounds for refusal to pay the funds, the taxpayer shall submit the application in person or by a representative no later than 3 years from the date of occurrence of circumstances that entail the return of paid customs duties.
Funds are paid in the following cases:
- placing goods in the customs regime of re-export or re-import;
- change of the previously declared customs regime to a new one, according to which the amount of customs payments is less than the previous one;
- the regime of the greatest assistance, free trade is restored;
- the customs declaration is changed or declared invalid;
- the goods are damaged or do not meet the agreed specification;
- the taxpayer has submitted documents confirming the right to exemption from customs duties.
When submitting the application, the following information is indicated:
- the amount of funds to be returned by type of customs, other payments and penalties;
- the reasons for which this amount of funds arose;
- name and code of the USREOU for a legal entity, RNOKPP, surname, name, patronymic for an individual;
direction (s) of transfer of funds:
– to the current account of the taxpayer in the institution of the bank with the details;
– for payment in cash;
- details of the customs declaration (another document that replaces it) or the unified customs receipt, according to which the amounts of customs payments were erroneously and / or overpaid.
Additionally, when submitting the application, the following is attached:
- documents confirming the amount of erroneously and / or overpaid customs, other payments and penalties;
- writ of execution of the court and / or a court decision that has entered into force (if any) on the return of the relevant customs duties;
- documents confirming the right to postpone the deadline for filing an application for refund of overpaid customs duties (if any).
Customs within 20 days from the date of receipt of the application, transmits conclusions on the return from the state budget erroneously and / or overpaid amounts of customs, other payments and penalties according to the register of such conclusions on relevant payments for execution to the State Treasury Service of Ukraine.
If you have problems with the return of erroneously and / or overpaid customs duties, “Prikhodko and Partners” will help you with this problem.