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Article 352. Collection of debts for payment of customs payments 
at the expense of funds received from the sale of the payer’s property 
Collection of debts for payment of customs payments at the expense 
of funds received from the sale of the payer’s property is applied if there 

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[211] 
are no funds in his accounts for more than six months from the date of 
issuing the collection order of the customs authority. 
Foreclosure on property for the repayment of arrears on payment of 
customs payments is made in judicial order on the basis of the claim of the 
customs authority, except for the case when the foreclosure on property 
transferred to the customs authority as a collateral is made depending on 
the terms of the agreement between the customs authority and the pledger. 
 
Chapter 49. Refund of customs payments 
Article 353. Refund of amounts of overpaid or collected
customs payments 
Excessively paid or collected amounts of customs payments are 
amounts of money paid or collected as customs payments, the amount of 
which exceeds the amount to be paid in accordance with the customs 
legislation. 
Amounts of overpaid or collected customs payments shall be 
refunded or set off against preliminary funds within three years from the 
date of payment or collection of such payments, except for the cases 
specified in parts three and four of this article. 
In case of application (restoration of most favored regime or free 
trade regime of overpaid or collected customs duties refundable or offset 
to the advance funds within one year from the date of payment or to 
recover these payments, subject to the submission to the customs body of 
properly issued certificate of origin of the product. 
The amount of overpaid or recovered customs payments, the return 
of which must be carried out in accordance with the customs regimes of 
re-export and re-import, shall be returned within the terms established by 
articles 35 and 59 of this Code. 
The moment when the amounts of overpaid or collected customs 
payments are paid or collected is the date when the goods are placed under 
the customs regime that provides for the payment of customs payments. 
Refund of the amounts of overpaid or collected customs payments is 
made in the case of: 
submission by the payer of an application for the refund of amounts 
of overpaid or collected customs payments; 
detection of the fact of excessive payment or excessive collection of 

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[212] 
customs payments. 
The amount of overpaid or collected customs payments is not subject 
to refund by the customs authorities if the application for its refund is 
submitted after the expiration of the relevant terms established by parts 
two to four of this article.