Article 353. Refund of amounts of overpaid or overcollected customs charges

Overpaid or overcollected amounts of customs charges are amounts paid or collected as customs charges, which exceed the payable amount according to the customs legislation.

The amounts of overpaid or overcollected customs charges shall be subject to refund or offset against advance funds within three years from the date of payment or collection of such payments, except for the cases specified in parts three and four of this Article.

In the event of application (restoration) of the most favored nation or free trade regime, overpaid or overcollected customs charges shall be refunded or offset against advance funds within one year from the date of payment or collection of these payments subject to submission of a duly issued certificate of origin of goods to a customs authority.

Overpaid or overcollected customs charges, which shall be returned according to the customs regimes of re-export and re-import, shall be refunded within the time established by Articles 35 and 59 of this Code.

Payment or collection of the amounts of overpaid or overcollected customs charges is the date of placing goods under the customs regime that requires payment of customs charges.

Overpaid or collected customs charges shall be refunded in the following cases:

based on a payer's formal application to refund the amounts of overpaid or overcollected customs charges;

establishment of a fact of overpaid or overcollected customs charges.

The amount of overpaid or over-collected customs duties shall not be refunded by the customs authorities if:

the application for its refund is submitted after the expiration of the relevant time limits established in parts two through four of this Article;

its amount does not exceed twenty percent of the base calculating amount.