Article 347. Accumulation of outstanding customs charges

Outstanding customs charges are the amount of customs charges not paid within the time limits established in Article 327 of this Code as well as interest on deferral or installment plan for their payment.

Outstanding customs charges shall accumulate in the following cases:

failure to pay customs charges beyond deferral or installment plan deadlines for payment of customs charges. The day following the deadline for deferral or installment plan shall be considered as the day of accrual of debts;

additional accrual of customs charges as a result of customs control after release of goods. If a payer does not object to additional accrual of customs charges, the day of a payment request for outstanding customs charges is the day of accrual of debts and if a payer objects to them - the date of the entry into force of the court decision on collection of outstanding customs charges;

additional customs charges are accrued based on the payer's initiative. The day of debt formation is considered to be the day of adjustment of the customs value of the goods and (or) customs payments;

failure to pay of customs charges within the time limits established in parts one and two of Article 327 of this Code. The day following the deadline for payment of customs charges is the day of accrual of debts.

If the debt for the payment of customs duties does not exceed twenty percent of the base calculating amount, it shall not be established.