Amendment to the goods declaration registered, but the money has not reached the account

This procedure concerns overpayments or excess collections identified through customs control after release. Refusal of release, withdrawal of a declaration, re-export, re-import, temporary periodic declaration, cash deposits and general security are subject to special rules. Their refund grounds and starting dates may differ.

Not every KDT creates a refundable amount. The original charges must actually have been paid or collected, and the registered customs document must show that they exceed the revised liability. Reducing an assessment before payment reduces the debt; it does not create an overpayment.

Article 67 links identification of an overpayment to a goods declaration adjustment, an adjustment to a customs receipt order or another customs document endorsed by authorised officials. It must show that the amount paid or collected exceeds the amount calculated and due. The overpayment is treated as identified on that document's registration date.

A payment order evidences the transfer, not which part has become excessive. For an administrative credit under Article 67, the administrative appeal decision or judgment must be implemented and the resulting overpayment recorded in the prescribed customs document. This does not preclude a direct monetary court claim where the refund's basis and exact amount are already proved.

If the KDT has not been registered, the dispute is at an earlier stage: amendment of the declaration after release. Do not confuse registration of the request with registration of the KDT. Customs must register the declarant's request or the documents required by EAEU law within one working hour of submission. Review then generally takes up to 30 calendar days for a request, or three working days for documents submitted without a separate request. The KDT is registered following a favourable review. The declarant must be informed of registration or refusal to amend by the next working day.

For electronic dealings, customs notifies the credit through the online account by the next working day. A five-day period applies where the law provides for written communication. If someone other than the payer receives the credit, the payer is notified at the same time.

The bank statement alone does not determine who receives the credit. Where the payer or customs representative paid during declaration, the overpayment is credited to the payer. The same applies to amounts collected from the payer or the representative that declared the goods. Where money was collected from another person for someone else's unpaid obligation, the credit goes to the person from whom it was collected.

The difficult case is a credit under Article 67(3)(3) to a person from whom money was collected for another's liability. The credit does not automatically establish entitlement to a bank refund under Article 36. Article 36(1) identifies the payer and a jointly and severally liable person, while Article 30(3) restricts other persons' right to reclaim payments for another's obligation. The credited person's status and lawful ways to use the balance therefore require separate analysis.

Before an Article 36 application is submitted, the absence of a bank credit is not a breach of the ten-day refund deadline: that period has not started.

The three-year application period runs from the day after the last instruction to use advances. If there were no instructions, it runs after the last receipt recorded in the customs account or the credit of an overpayment, excess collection or cash deposit as advances. The original declaration date and first payment date do not therefore always determine the deadline.

An electronic application is filed through the online account and signed with an enhanced qualified electronic signature. A paper application goes to the authorised customs office, with notarised evidence of the signatory's authority and a notarised signature specimen, unless those documents were previously submitted to that office and their details remain unchanged. File a separate application for each budget classification code. Refunds are made in roubles to the applicant's rouble account.

Customs checks the actual advance balance when deciding. The overpayment identified at KDT registration may differ from the amount available later. Advances may have been used for new declarations, or another payment obligation may remain unpaid when the decision is made.

Suppose the KDT results in a RUB 4 million credit to advances. Before the application, RUB 500,000 is used for a new declaration, leaving RUB 3.5 million. At the refund decision date, the company also has RUB 300,000 in overdue liability. A RUB 4 million application exceeds the balance and results in refusal, accompanied by a funds-use report for the previous six months. Even an application within the balance will not be refunded to the extent of the outstanding debt.

An application exceeding the balance and the existence of debt have different consequences. For the former, examine account movements and seek a joint reconciliation if disputed. Debt restricts the refund by its amount but does not erase the earlier overpayment. Incorrect bank details, missing mandatory information, form defects or unconfirmed authority can be corrected by refiling within the three-year period. A new bank account number will not resolve a dispute over entitlement to the advances, a missed deadline or a refusal to amend the declaration.

Interest depends on why customs holds the money and which obligation is overdue. An ordinary refund of advances carries no interest or indexation. If Article 36's overall ten-day deadline is missed, interest runs from the next day until actual repayment, at one three-hundred-and-sixtieth of the key rate for each day of delay.

Excess collections have a different interest period: from the day after collection until actual credit or refund. Failure to credit an ordinary overpayment within three days does not itself generate interest for the entire delay. Interest arises if the credit remains outstanding when an instruction to use advances or an Article 36 refund application is submitted. It runs from that instruction or application date until the credit is made.

Interest is not paid automatically with the principal. A separate application is required. At the applicant's choice, interest is credited as advances within five days or transferred to a bank account under Article 36. Apply within three years, counted from the day after refund or credit of the principal on which interest accrued.

Payment after a customs decision but before forced collection requires separate classification. Article 67's wording links excess collection to measures under Chapter 12 of Federal Law No. 289-ФЗ. Paragraph 35 of Supreme Court Plenum Resolution No. 49 also requires consideration of additional charges paid under a real threat of enforcement. The decision date, payment deadline, unpaid-amount notice and actual threat matter. An accounting label of 'voluntary payment' does not settle the issue.

Read the judgment precisely. If it only declares the assessment unlawful, check how its operative part was implemented and whether customs documents were amended. If it establishes the exact excess amount and orders its return, customs must comply. The necessary accounting and customs entries implement the judgment; they do not justify reopening a dispute already decided by the court.

Paragraph 34 of Plenum Resolution No. 49 permits a direct monetary claim for a specified refund. Neither a prior administrative refund application nor a separate challenge to the original decision is mandatory for that claim. The period is three years from when the payer knew or should have known of the excess payment and infringement of its rights.

A public-law challenge to refusal or inaction and a monetary recovery claim serve different purposes. The former tests the legality of a specific customs decision or conduct and the remedy needed. The latter concerns the duty to repay an established amount. The choice depends on whether customs documents first need amendment or the grounds and amount are already substantiated.