Payment of Tax in the Case of Importation of Goods

Art. 75.

(1)

Any importer of goods shall effectively pay the tax charged by the customs authorities as follows:

1. ⁶⁰ To the account of the respective territorial tax directorate in the central government budget, where the importer is a registered person under this Law;
2. ⁶¹ To the account of the respective territorial tax directorate which would register the importer under this Law, where the importer is not a registered person, in the central government budget;
3. ⁶² To the account of the respective territorial tax directorate at the place of permanent residence in the central government budget or at the cash desk of the customs institution, where the importer is a natural person who is not registered under this Law and who is not a sole proprietor.

(2)

Tax or customs authorities may not net the tax under par. 1 against other obligations.

(3)

 ⁶³ Customs authorities shall remit the tax paid at the cash desk of the customs institution to the account of the respective tax authorities at the place of the customs institution at the cash desk of the central government budget within three days after payment of the amounts.

(4)

 ⁶⁴ The goods imported shall be exempted from customs control after payment of the tax due, as charged by the customs authorities. The payment under par. 1 shall be certified before the customs authorities by the paying bank through a telex message or a certificate, reproducing the contents of the payment document.