The right to temporary storage of imported goods in recipient's warehouses without application of punitive sanctions

The case, in the framework of which a commercial organization disputed illegal actions of customs authorities on charging penalties for violation of terms of customs paperwork and customs clearance charges and taxes. A customs authority calculated and charged a penalty from the sum of customs payments and VAT for the organization on the grounds of its violation of the last term of submission of the custom declaration and terms of customs clearance charges and VAT from the date of the goods' deliverance, bought by this organization, into the customs territory of the Russian Federation, till the date of submission of a customs declaration, neglecting the facts that the organization, firstly, made its payments on the account of the Federal Treasury in the capacity of a monetary deposit before filling a customs declaration, secondly, committed actions speaking for the intention to use these payments in the capacity of a monetary deposit, which is proved by customs receipts, thirdly, delivered the foreign goods to the recipient’s warehouse (the time zone of customs control). The commercial organization vindicated its rights, in advance of filling and submission of a customs declaration, to place foreign goods into a recipient's warehouse without paying corresponding customs charges for storage of imported goods in time zone warehouses of the customs authority and applying punitive sanctions for violation of terms of filling and submission of a customs declaration.