Article 350. Collection of outstanding customs charges

Additionally accrued customs charges that a payer objects shall be collected based on court's decision on collection of outstanding customs charges that enters into force.

Outstanding customs charges shall be collected from individuals through court, except for individual entrepreneurs.

After sending a written or electronic notice to a customs authority, a payer shall have the right to settle outstanding customs charges in equal installments within six months in the event of:

additional accrual of customs charges, if a payer agrees with customs authority's decision — from the date of receipt of a payment request on outstanding customs charges;

additional accrual of customs charges made based on the initiative of a payer — from the date of registration of a form for adjustment of the customs value of goods and (or) customs charges.

Recovery proceedings on goods with outstanding customs charges can be undertaken without sending a payment request for outstanding customs charges or before sending it in the cases specified by this Code.

A payer can pay outstanding customs charges and penalties using advance funds or overpaid or overcollected customs charges into treasury accounts of a customs authority.