Advance customs payment is the money that the importer transfers to the FCS account before submitting the declaration. They are paid as collateral: the state insures that the duties will be paid. After the release of the goods, the amount is credited to the actual customs duties or refunded. The logic is clear. The problem is the freezing of working capital: the money goes out even before the goods are issued, sold and brought in revenue.
Starting from June 1, this scheme is changing for certain business categories.
Who got the right to work without an advance payment
There are four categories: the largest taxpayers (the register of the Federal Tax Service), tax monitoring companies, marketplaces (Ozon, Wildberries and analogues), authorized economic operators. For them, customs payments are now paid upon the issuance of the declaration, not in advance.
The head of the Federal Tax Service promised to expand the "white list" of participants. Logic: the longer the history of conscientious fulfillment of tax and customs obligations, the more trust there is, and the less need for advance security.
What did AEO receive additionally
From June 1, authorized economic operators can split up shipments at their warehouses without approval from customs, sort goods by category, and label them. Previously, any of these operations required a separate permission from the customs authority. Now — within the framework of the AEO status, without unnecessary approvals.
For companies working with large shipments from China and other countries: This is a direct acceleration of warehouse operations after customs clearance.
What does it release
According to market participants, the advance payment "froze" from 5 to 15% of the value of the batch for a period of several days to two weeks. With an import volume of 100 million rubles per month, this is 5-15 million rubles permanently withdrawn from circulation. For a large importer, this is a significant item of the value of money.
Now these funds remain in circulation until the actual declaration.
How to get on the "white list"
Companies that were not included in the list initially: the Federal Tax Service will expand the registry. Requirements — the history of conscientious fulfillment of tax obligations, tax monitoring, or the status of the largest taxpayer. AEO status is a separate path with stricter requirements, but an expanded set of privileges.
