About this video
A detailed explanation of refunds and setoff under Chapter 10 of the EAEU Customs Code and Article 67 of Federal Law No. 289-ФЗ.
Examples explain what counts as an overpayment and how challenging a customs decision can lead to a refund. The three-month appeal period and three-year refund period concern different procedures: identify the applicable route, starting date and conditions before calculating either deadline.
Topics covered
- Chapter 10 of the EAEU Customs Code and Article 67 of Federal Law No. 289-ФЗ: identifying an overpayment
- from an appeal and reversal of the decision to a refund application, including interest where legally due
- the separate three-month administrative appeal, three-month court application and three-year refund periods, including their starting dates and qualifications
- why paying to avoid a release delay does not itself waive refund rights, and how to document an amount alleged to have been collected in excess