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Article 350. Collection of debts for customs payments 
Collection of before accrued customs payments for which there is an 
objection on the part of the payer is made on the basis of a court decision 
that has entered into force on the collection of debts for the payment of 
customs payments. 
Collection of debts for payment of customs payments from physical 
entities, except for individual entrepreneurs, is carried out in judicial order. 
The payer, having sent a notification in writing or in electronic form 
to the customs authority, has the right to make repayment of the debt on 
payment of customs payments in equal shares within six months in the 
case of: 
additional charges of customs payments, if the payer agrees with the 

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decision of the customs authority, - from the date of receipt of the claim 
for repayment of the debt on payment of customs payments; 
additional charge of customs payments made on the initiative of the 
payer-from the date of registration of the form of adjustment of the 
customs value of the goods and (or) customs payments. 
Foreclosure on goods for which customs payments have not been 
paid, in cases provided for by this Code, may be made without sending a 
request for payment of customs payments or before such direction. 
The payer may repay the debt on payment of customs payments, as 
well as penalties, at the expense of preliminary funds or overpaid or 
collected customs payments that are on the Treasury personal accounts of 
the customs authority. 
Article 351. Collection of debts for payment of customs payments 
at the expense of funds held in the payer’s'’ Bank accounts 
Collection of debts for payment of customs payments at the expense 
of funds held in the payer’s Bank accounts is carried out by the customs 
authority by sending a collection order to the Bank to collect funds in an 
undisputed manner. 
A collection order for the transfer of the amount owed for the 
payment of customs duties shall be issued by the customs authority no 
later than five working days in case of non payment: 
customs payments after the expiration of the deferred or installment 
payment period for customs payments; 
additional customs payments for which there are no objections from 
the payer, within the terms provided for in part three of article 350 of this 
Code; 
periodic customs payments within the time limits established by 
article 66 of this Code. 
The Bank servicing the payer’s accounts shall execute the collection 
order of the customs authority for collecting customs payments in the 
order of priority established by law.