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Federal customs service

Unified personal accounts of foreign persons

Published at: 11 December 2020 17:10

The FCS of Russia completed measures to transfer to unified personal accounts of payers who are foreign persons not registered with the tax authorities of the Russian Federation.

For these persons, the process of accounting for customs and other payments is automated as much as possible, the collection of which is entrusted to the customs authorities, subject to the provision of information by these persons to the customs authorities, which are:

for a foreign legal entity:

two-digit country code of registration[1], for example "CN" (China);

taxpayer code in the country of registration or its equivalent in accordance with the legislation of a foreign state, for example "123456789".

We also recommend that these persons indicate such values in the "purpose of payment" field of the payment document in the form "///CN;123456789///".

for a foreign individual:

two-digit code of the country of registration, for example "BY" (Belarus);

a two-digit value of the type of identifier of information about a foreign individual or stateless[2] person, for example "08"[3];

series (if any) and number of the identity document of a foreign individual or stateless person, for example "D1234567".

We also recommend that these persons indicate such values in the "purpose of payment" field of the payment document in the form "///BY;08;D1234567///".

These values are unique for each foreign legal entity and individual, and the above information is given as an example.

[1] the letter code of the country of registration (location) in accordance with the classifier of the countries of the world, approved by the Decision of the Customs Union Commission of September 20, 2010 No. 378

[2] in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107н

[3] passport of a foreign citizen or other document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document of a foreign citizen

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