Article 348. Payment request for outstanding customs charges

Payment request for outstanding customs charges shall be issued to a payer by a customs authority in writing prior to enforcing collection of the debt.

The following shall be specified in a payment request for outstanding customs charges:

justification of its submission;

amount of debt on customs charges at the time of its issuance;

deadline for its execution;

warning about collection of outstanding customs charges through court in the event of a payer fails to execute it.

A payment request for outstanding customs charges must be sent to a payer no later than ten working days from the date of establishing the fact of outstanding customs charges in any way that allows confirming the fact and date of receipt of this request by a payer.

Deadline for fulfillment of payment request for outstanding customs charges is ten working days from the day following the day of its delivery or receipt by a payer.

In case of non-payment by the payer of the debt on payment of customs duties within the period specified in part four of this Article, the customs authority shall make an entry in the pledge register indicating the amount of the debt on customs payments in the amount levied on the debtor's property. The entry is deleted from the pledge register after the debt on customs payments is fully repaid or written off.

In case of failure to pay customs charges after expiry of the deferral or installment plan for their payment, customs authorities shall collect payments of customs charges in an indisputable manner without sending a payment request for outstanding customs charges to a payer.