«Совтрасавто-Калининград» оспорила в суде претензии таможни на 9,8 млн руб., возникшие после ввоза тягачей по договору лизинга

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{"ID":"743208","~ID":"743208","TAGS":"судебное разбирательство, Совтрасавто-Калининград, арбитражный суд, таможня, лизинг, декларации","~TAGS":"судебное разбирательство, Совтрасавто-Калининград, арбитражный суд, таможня, лизинг, декларации","NAME":"«Совтрасавто-Калининград» оспорила в суде претензии таможни на 9,8 млн руб., возникшие после ввоза тягачей по договору лизинга","~NAME":"«Совтрасавто-Калининград» оспорила в суде претензии таможни на 9,8 млн руб., возникшие после ввоза тягачей по договору лизинга","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EКомпания \u0026laquo;Совтрасавто-Калининград\u0026raquo; добилась в Арбитражном суде Калининградской области признания требования акцизного таможенного поста по уплате 5,17 млн руб. таможенных платежей незаконным. Также было оспорено 2 решения Центральной акцизной таможни о доначислении платежей на сумму 4,58 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Сообщается, что калининградская компания ввезла по договору лизинга 19 тягачей марки MAN и столько же прицепов. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Из материалов дела следует, что таможенная стоимость была принята Калининградской таможней в 2007 году, исходя из цены сделки. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В 2013 году в целях завершения таможенной процедуры временного ввоза транспортные средства были помещены под таможенную процедуру выпуска для внутреннего потребления на акцизном посту. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Центральная акцизная таможня в порядке ведомственного контроля провела камеральную проверку по декларациям 2013 года и дополнительно начислила таможенные платежи. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По результатам проведенной проверки вынесены два решения о корректировке таможенной стоимости. В соответствии с этими решениями, а также актом камеральной проверки холдингу надлежит доплатить таможенные платежи на сумму 4,5 млн рублей. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В рассматриваемом случае поставка товаров осуществлялась на основании договора международного лизинга. Факт продажи рассматриваемых товаров на момент пересечения таможенной границы отсутствовал. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Акцизная таможня пришла к выводу, что декларантом неправильно выбран метод определения таможенной стоимости товаров, заключенных в указанных декларациях на товары. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Кроме того, акцизная таможня установила, что лизинговые платежи не были включены декларантом в таможенную стоимость товаров при помещении их под таможенную процедуру выпуска для внутреннего потребления. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В ходе проверки установлено, что величина заявленной таможенной стоимости не соответствует фактически оплаченной стоимости товаров, что противоречит положениям законодательства, согласно которым ценой, фактически уплаченной или подлежащей уплате, является общая сумма всех платежей, осуществленных или подлежащих осуществлению покупателем непосредственно продавцу. 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В соответствии с этими решениями, а также актом камеральной проверки холдингу надлежит доплатить таможенные платежи на сумму 4,5 млн рублей. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В рассматриваемом случае поставка товаров осуществлялась на основании договора международного лизинга. 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