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parts one and two of article 327 of this Code. The day of debt formation is 
considered to be the day following the expiration date of customs 
payments. 
Article 348. Demand for repayment of arrears on payment of
customs payments 
The demand for repayment of the debt on payment of customs 
payments is made by the customs authority in written form to the payer 
before applying measures of compulsory collection of the specified debt. 
In the request for repayment of the debt on payment of customs 
payments should be specified: 
grounds for its presentation; 
the amount of arrears in payment of customs payments at the time of its 
issuance; 
the term set for its execution; 
warning about recovery of debt on payment of customs payments in court 
order in case of its non-fulfillment by the payer. 
The requirement of repayment of debt on customs payments should 
be directed the payer not later than ten working days from the date of 
establishment of the fact of the debt on payment of customs payments in 
any way, allowing to confirm the fact and date of receipt by the payer of 
the claim. 
The deadline for fulfilling the request for repayment of the debt on 
payment of customs payments is ten working days from the day following 
the day of its delivery or receipt by the payer. 
In case of non-payment of customs payments after the expiration of 
the period of deferral or installment payment, the customs authorities shall 

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collect the debt for payment of customs payments in an undisputed manner 
without sending the payer a demand for repayment of the debt for payment 
of customs payments. 
Article 349. Penalty for late repayment of debt on
customs payments 
The payer pays a penalty fee for late repayment of the debt on 
payment of customs duties. The penalty fee is paid in addition to the 
amount of arrears in the payment of customs duties, regardless of the 
application of measures to recover it, as well as other measures of liability 
for violation of customs legislation. 
The duty of the payer to pay the penalty arises from the date of 
formation of the debt for payment of customs duties and stops on the day 
of actual repayment of the debt for payment of customs duties and 
penalties. 
The penalty is calculated in the amount of 0.033 percent of the 
amount owed for payment of customs duties for each calendar day of non-
fulfillment of the obligation to pay it. 
The total amount of the penalty fee may not exceed the amount of the 
debt for the payment of customs duties. 
Payment, collection and recovery of penalties shall follow the 
procedure prescribed by the Head of mi 46, 48 and 49 of the Code with 
respect to the payment and refund of customs payments and collecting 
debt for customs payments.