How to fill out field 107 in a payment order. Instructions: how to correctly indicate the tax period on your payment slip. Tax period in the payment order when paying taxes

Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n established the rules for indicating mandatory details in the payment document, in particular, coding of payment periods

We will tell you in today’s article what code to put in a payment document for a tax period equal to one year.

What is the tax period like?

Before understanding the nuances of the encoding of a particular period, it is worth remembering what tax year and is this always the same as a calendar year?

In paragraph 1 of Art. 55 of the Tax Code of the Russian Federation defines the tax period. According to him, this concept can rightfully include not only calendar year, but also other time periods for which the calculation is made tax base By specific tax and on its basis - the calculation of the tax itself. Thus, this definition allows for the possibility of establishing a duration of the tax period that is not equal to a year. In particular, tax legislation a tax period of one month is defined for taxes such as excise taxes or tax on gambling business, and a tax period equal to a quarter is established for VAT, imputation, and water tax.

Taxable period how the year is determined for taxes such as:

single tax according to the simplified tax system;
income tax;
personal income tax;
property taxes (on transport, property, land);
Unified Agricultural Sciences;
as well as for insurance premiums, the administration of which has been transferred to the tax department since 2017.

It should be noted that for each of the above taxes, one tax period is divided into several reporting periods. Reporting periods are generally divided into quarters. The exceptions are:

income tax, for which the possibility of monthly reporting periods is provided;
Unified Agricultural Sciences, reporting period which is six months;
property taxes, for which regional authorities can cancel reporting periods altogether.

In addition, the legislation allows for the possibility of establishing an incomplete annual tax period. This situation may arise if during one tax period there were grounds for payment or termination of payment of a particular tax.

The tax accounting program "Bukhsoft: Enterprise" will ensure the preparation of the necessary information for the correct calculation and payment of taxes in a comprehensive and prompt manner!

How to make tax payments?

To pay different taxes There are 3 algorithms for making payments to the treasury during the year, let’s consider them:

Advance payments based on the results of a specific reporting period without submitting reports for this period, this is how the simplified tax system, unified agricultural tax, transport and land taxes are paid.
Advance payments based on the results of the reporting period with reporting on this tax- legal for income tax and property tax.
Monthly payments during the reporting period, with their payment reflected in the reporting forms generated at the end of the quarter; personal income tax and insurance premiums are paid in this way.

Although the algorithms for paying taxes and contributions differ, each amount is calculated based on the actual base for a specific period (month, quarter, six months). And the last payment for reporting year corresponds to one of the specified periods.

Thus, when paying the listed taxes, the payment period must indicate not the year, but the last period for which the payment is made.

When may it be necessary to indicate a tax period equal to a year when paying?

Cases when payment order you will need to indicate a tax period equal to a year, not many, but they do occur.

The tax period code as a year must be specified if the following is paid:

property tax in a subject where local authorities have not established reporting periods for this tax;
transport and land taxes, if the region does not establish the payment of advance payments for them;
Personal income tax for a one-time payment of tax after the expiration of the tax period;
independently assessed additional tax for any expired period during the past 3 years;
additional tax accrued for the year upon the fact of conducting a desk or on-site inspection tax officials.

What code to put on the payment slip for the tax period - year?

Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n established the rules for indicating mandatory details in a payment document, in particular, coding payment periods.

Based on the requirements of this Order, the payment period is indicated by a 10-digit code, where the first two characters are the duration of the period (month - MS, quarter - CV, half-year - PL, year - GD). The next two characters are separated from the previous two by a dot and correspond to the period number (01–12, 01–04, 01–02 or 00). After them, a 4-digit year number is indicated through a dot (for current year - 2017).

Based on the above requirements, the tax period code as a year in the payment document generated in 2018 for making payments for 2017 is: GD.00.2017.

The main difference from other periods is the impossibility of indicating the serial number of the period, which obliges the payer to write two zeros in the middle part of the code.

To quickly and accurately fill out a payment form, use

Sometimes it becomes necessary to fill out a payment order upon request from the Federal Tax Service. In 2018, and earlier, in order to do this correctly, a number of points must be taken into account. These will be discussed in our consultation.

Reason for making a payment

When they talk about a payment order by decision of the tax authority, they mean the following situation:

The payer (company/individual entrepreneur) is required by law to independently calculate the tax to be transferred to the treasury and draw up the appropriate payment document.
The statutory period for voluntary repayment the current tax debt has passed.
From tax office there was a demand to carry out tax payment within the time period specified therein.

It should be noted that to fill out a payment order, by decision of the tax authority, use the same form as for voluntary repayment of current mandatory payments. It is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has index 0401060.

Nuances

The procedure for filling out a payment order at the request of the Federal Tax Service in 2018 has its own peculiarities. This applies to fields that must be traditionally filled out. The main nuances are discussed below in the table.

Filling out a payment based on the request from the Federal Tax Service
Field	What to indicate
106 “Basis of payment”	The value should be “TR”. That is, the debt is repaid on the basis of a request received from the tax authority.
107 “Tax period indicator”	Lead deadline payment established in the request for payment of taxes, fees, and contributions received from the Federal Tax Service. The format for filling out this field must be strictly as follows: "DD.MM.YYYY" For example, if we are talking about a late advance tax payment for the 2nd quarter of 2017, then field 107 should be like this: KV.02.2017
108 “Document number”	Tax claim number, insurance premium, collection (without intermediate signs). In other cases, this field is not filled in at all.
109 “Document date”	The date of the tax authority's request for payment of tax, insurance premium, or fee is transferred to this field. It is located next to the request number. In other cases, when voluntarily deducting current payments, indicate the date of signing tax reporting(declarations).

A payment order is an order issued by the account holder to the servicing bank for the purpose of making any payments. Despite the fact that the need to fill out this document appears quite often in enterprises, many specialists have problems filling out this form. One of the most common difficulties is filling out fields 106 and 107. Let's try to figure out how to fill out these fields correctly. Moreover, in the latest Letter dated April 26, 2018 No. KCH-3-8/2721, Federal Tax Service officials clarified this issue.

Detailed description filling out the fields of payment documents is given in the “Regulations on the rules for transferring funds” (approved by the Bank of Russia on June 19, 2012 No. 383-P). Their correct execution eliminates disputes with control authorities. Errors made when filling out certain sections may result in additional taxes being assessed.

Field 106 in payment order 2019

Column 106 is intended to indicate the basis for payment. Regardless of how the payment document is generated (manually or in a program), the numerical and alphabetic values in its columns must comply with the requirements of current legislation.

As of April 25, 2017, changes were made to Order of the Ministry of Finance No. 107n, which defines the rules for processing settlement documents sent by bank account owners. Accordingly, the basis for payment (column 106) in the 2016 order had to be filled out according to slightly different rules. The changes affected the rules for filling out individual details. Still Special attention Pay attention to filling out columns 106 and 107.

A sample payment order form indicating the field numbers is presented below.

When should field 106 be filled in?

What to do if the “Base of payment” field (106) is not filled in? Practicing accountants know very well that this cannot be done.

Column 106 as shown on paper, and in electronic document filled in using codes.

Let's look at what code values are used to fill out the "Basis of payment" field -106 (decoding):

TP - payment in the current period;
TR, ZD, AP - payments on demand, voluntary and according to an act of the Federal Tax Service;
IN - repayment investment loan;
RS, OT - repayment of installments or deferred debt;
RT - calculations according to the restructuring schedule;
AR - repayment of debt under a writ of execution;
PR - repayment of debt suspended for collection;
PB, TL, ZT - designations used when making payments as part of the bankruptcy procedure;
“BF” is a current payment of an individual paid from his bank account.

In the letter of the Federal Tax Service dated April 26, 2018 No. KCh-3-8/2721, the tax authorities once again clarify that this field indicates the details of the basis for the payment, and all columns of the document are filled out in accordance with Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Field 107 in the payment order

The next column in the section intended to clarify affiliation mandatory fee, is field 107 in the payment slip. The tax period value consists of 10 characters, two of which are separators. According to general rule, the first two positions are intended to clarify the period in which transfers are made. For this purpose, the values of MS (calculation for the month), CV (based on the results of the quarter), PL (for calculations for the half-year), and GD (taxes for the year) are provided.

After specifying the period for which the organization is reporting, a separator is inserted. It is followed by the designation of the month, quarter, half-year or year for which taxes are paid. It is worth noting that in the case of transferring restructured, overdue or other debt, field 107 should be filled in with the exact value.

Field values 107

Example: MS.02.2018 - monthly payment for February 2019; KV.02.2018 - quarterly, for the second quarter of 2019; PL.01.2018 - semi-annual, for the first half of 2019; GD.00.2018 - annual, for 2019.

Letter to the Federal tax service No. KCH-3-8/2721@ dated 04/26/2018 concerns filling out a payment order when paying state fees. Officials provide clarification on what to indicate in columns 106 and 107 when paying state fees in arbitration courts. Since the frequency of payment of state duty is not established ( National tax is not paid once a month or once a quarter, but is transferred at a time), then in column 107 the specific date of payment is indicated, without indicating the period. And in column 106 the value of TP is entered - the current annual payment.

What design errors lead to and how to avoid them

If one of the fields of the settlement document for taxes and duties is filled out incorrectly, there is a risk of non-compliance tax liability. Even if everything Bank details filled out correctly, the funds will not be credited to the destination fixed time. This entails the accrual of penalties (not fines).

To ensure that the payment order in field 106 (payment basis) is filled out correctly, it is recommended to use specialized accounting programs. Creating new documents using the correct source code with high probability will eliminate errors. An additional check to ensure that the payment form is filled out correctly will take place in the remote control system. banking services. If fields 106 and 107 contain errors, settlement documents will be rejected until all comments are corrected.

In 2014, the type of payment orders for transferring funds to the budget changed. In particular, the clause “Basis of payment” (106) appeared in the document. Banks no longer control whether all fields are filled out correctly. This responsibility rests with taxpayers.

Innovations

Any organization or individual entrepreneur becomes a taxpayer from the moment of state registration and assignment of a TIN. From that moment on, they have the obligation to pay taxes and submit returns to the Federal Tax Service. The new procedure for processing payments includes the following changes:

The exact number of characters in lines “60” (TIN) and “103” (KPP) is clearly stated. The TIN of individuals consists of 12 digits, and of legal entities - of 10. The checkpoint consists of 9 characters. Both codes cannot start with "00".
The new UIN details may include 20 or 25 characters. KBK - 20 digits, OKTMO - 8 or 11. Moreover, none of the listed codes can contain only “0”.
A new mandatory payment detail has appeared - “Basis of payment” (106). State duty, fine, penalty and regular debt repayment are listed under different codes.

A number of changes affected the rules for filling out the “Payment Type” field (110). When paying taxes and fees, you do not need to fill in this information. But the code for the subtype of income should be reflected in the KBK. This will be used to identify the payment:

2100 -- transfer of penalties;
2200 - interest payment.

Let's take a closer look at all these changes.

Payment order

This settlement document, with the help of which the payer transfers funds from his account. This document is used to pay for goods, services, taxes and fees. It is drawn up on paper or in in electronic format, using the “Bank-Client” system. The form of the document is approved by Regulation No. 383-P “On the rules for conducting the transfer of funds in domestic currency on the territory of the Russian Federation.” The information is entered into the payment order in encoded form. This is necessary for quick accounting of payments and automated document flow between all participants in legal relations. Let's take a closer look at the order in which each column is filled in.

Sequence

Art. There are 5 payment queues. For clarity, we present the information in the form of a table.

Required details

The same form number of the form is always indicated in the upper right corner - 0401060. Next, the serial number of the document is written. It is assigned by the bank and consists of 6 digits. Identification is carried out using the last three digits.

The date is entered in the format DD.MM.YYYY. If a document is sent via Internet banking, the system assigns the required format independently. If the document is drawn up on paper, then it is important not to confuse the first two indicators.

It is written in the form of a code approved by the bank. The amount is indicated in words only on paper; the same information is duplicated in numbers. Rubles are separated from small change by a sign ("-"). If the amount is indicated without kopecks, then you can put the "=" sign (7575=).

In the "Payer" field entity indicates its abbreviated name. If the payment is sent abroad, the address of the location is additionally indicated. Individual entrepreneurs and individuals indicate their full names. (completely) and legal status. In the case of an international payment, the address of residence is additionally indicated. Payment can be made without opening an account. In this case, the document contains the name of the bank and information about the payer: his full name, tax identification number, address. The payer's account must consist of 20 digits.

The document contains the name of the sender and recipient's bank, its address, BIC, correspondent account numbers, and the abbreviated name of the recipient. If the transfer is made through an account opened in another financial organization, then the client’s account number is additionally indicated.

The payment code is entered in the “Type of transaction” field, and in the “Payment purpose” - what exactly the payment is for. If we are talking about budget payments, then the information from this field should complement the “Basis of payment” (106). Penalties and fines are paid with a unique code, but goods and services are paid without it. After filling out all fields, a stamp and signature are placed responsible person jar.

These are standard details that must be present in any payment document. Now let's look at the additional fields that are filled in when transferring taxes.

OKTMO

The payment order contains a mandatory field “Basis of payment” (106), the explanation of which will be presented below. Also, according to the new rules, you need to indicate OKTMO instead of OKATO. You can find the code on the website territorial office state statistics or through the Federal Tax Service of the same name. To obtain information, you need to select a region, indicate OKATO or municipality. The results may be presented in an abbreviated version. If OKTMO ends with “000”, then the first 8 characters will appear as a result of processing. If OKTMO is 46534426636 (contains 11 characters), then the code will be reflected in full.

Unified KBK

Starting from 2014, in payments for the transfer of insurance premiums by compulsory insurance you should use KBK 39210202010061000160. Payments for forming the insurance part of the pension are transferred using this code. The Pension Fund will independently distribute funds based on quarterly data.

Pension Fund and Social Insurance Fund

In payments to the Pension Fund of Russia, the value “08” is indicated in the “101” field. Individual entrepreneurs without employees indicate the status “24” in this field. In line “108” you need to write SNILS number(numbers only, no dashes). In this case, you must indicate the number assigned during registration of the individual entrepreneur. In lines “106-110” you should enter “0”.

Types

According to the new rules, “Payment type” is not filled in. Previously, it indicated codes depending on what kind of debt the payer was repaying: penalty (PE), interest (PC), fine (SH), customs debt (CD), taxes (0).

Payer status (101)

If the “Base of payment” detail (106), the explanation of which will be presented below, identifies the purpose of the funds, then the data in cell “101” determines who is making the transfer. There are 26 payer statuses in total. Let's look at the most popular ones (see table below).



	Foreign trade participant - legal entity. face
	Individual - participant of foreign trade activities
	Individual entrepreneur - participant in foreign trade activities
	Entrepreneur
	Notary
	Lawyer with his own office
	Head of a farm
	Other individual - bank account holder
	The taxpayer making payments to individuals. persons
	Organizations that transfer funds withheld from salaries
	Taxpayer group member
	An individual transfers money to pay insurance premiums

It is also necessary to check whether the transfer matches the status of the sender.

If an individual entrepreneur pays personal income tax on his income, then the transaction should be assigned the status “09”. If an entrepreneur pays personal income tax on the income of employees, then he acts as an agent. In this case, you need to indicate the status “02” on the payment.

Status indicated when transferring land tax or income tax, depends on the BCC. The table of details is presented in the letter of the Ministry of Finance No. 10/800. Before filling out the document, you should check the data with the table to avoid errors. If the BCC is indicated incorrectly, a tax arrears will arise.

Payments with different statuses are recorded in different personal accounts. If this detail is specified incorrectly, in the internal accounting of the Federal Tax Service the amount will be credited to the debt, which the individual entrepreneur may not have. The tax for which the payment was sent will remain unpaid, even if the details “Base of payment” (106) are registered. The fine and penalty will be charged on the amount of the resulting arrears. Most often, such situations arise in organizations that are both payers and agents.

Payment basis “106”: decryption

Fine, penalty and interest on debt can be repaid on time or in arrears. Based on the information provided in this field, you can understand which document and for what period funds are transferred to the budget. The “Bases of payment” indicator (106) is interconnected with three more lines: period (107), number (108) and date (109) of the document.

Let's look at how to make monthly, quarterly and annual payments:

Basis of payment (106): TP. Explanation: payment according to current year bills. In this case, the date of signing the document is indicated in field “109”, and “0” is entered in “108”.
Basis of payment (field 106): ZD. Repayment of debts on expired taxes in the absence of a requirement from the Federal Tax Service, that is, according to at will taxpayer.
Basis of payment (field 106): BF. This is how an individual’s current payment through a bank account is designated.

Legal settlement

If the basis of payment (106) “TP” means voluntary repayment of overdue debt, then the following codes are used if the Federal Tax Service has sent a request to repay the debt.

If the debt repayment case has been sent to court, how to fill out the payment order (field “106”)? The basis for payment will depend on at what stage of the legal investigation the debt is repaid.

This is what a correctly executed payment order should look like (field “106”: “Base of payment”). The document must also indicate the material number and the date of the relevant court decision.

How else can a payment order be filled out (“Basis of payment”, 106)? A sample filling can be found in the table below.

If the “Base of payment” field (106) is not filled in, Sberbank or another credit institution through which the payment passes assigns code “0”. This means that the payment cannot be identified.

Taxable period

Let us separately consider how the “107” detail is filled in when making payments. In all of the above transactions, the tax period is reflected as follows:

transfer of insurance premiums - “0”;
tax transfer - 10-digit code of the Federal Tax Service in the format "SS.UU.YYYY".

First signs of the payment period:

"MS" - month.
"KV" - quarter.
"PL" - half a year.
"GD" - year.

The fourth and fifth characters after the dot indicate the period number. If the tax is paid for January, “01” is entered, if for the second quarter - “02”. The last four signs indicate the year. These three groups are separated by dots. This scheme allows you to quickly decrypt payments. For example, VAT is transferred for February 2016, then in detail “107” you need to enter “MS.01.2015”. If there are several deadlines for the annual fee, and separate payment dates are set for each, then these dates are indicated in the period.

If funds are transferred not for the full reporting period, but only for several days, then the first two characters will look like “D1” (2,3). Depending on what figure is indicated, the tax is transferred for the 1st, 2nd or 3rd decade. If payment is made at the request of the Federal Tax Service, then a clear date of the act must be indicated. The specific period must also be indicated in the payment document if an error was discovered in a previously submitted declaration, and the taxpayer tries to independently charge additional fees for the expired period. In this case, in the fourth and fifth digits you need to indicate for what specific period the additional fee is charged.

Details for payment of customs duties

Field “107” indicates the customs code, and “108” indicates the payer’s status. Let's look at the table again.

Base code
	Declaration of goods	Declarations
	Cost adjustment	Declarations
	Receipt order	Customs order
	Executive document	executive document
	Request for payment of payments	Requirements
	Documentation economic activity customs authorities	Documents from customs authorities
	Collection document	Collections
	Agreement on interaction when making payments by a major payer	Interaction Agreements

When carrying out other operations, “0” is indicated in the “Base of payment” field (106).

Individual data identifier (108)

Depending on what document was provided to identify the payer, this detail is filled in. For example, if a citizen provided a passport with the number 4311124366, in the “108” field it is indicated: “01; 4311124366.” The table below shows the main identifiers:

	Russian passport
	Certificate of birth from the civil registry office, executive authority
	Seaman's (military) identity card
	Military ID
	Temporary certificate of a Russian citizen
	Certificate of release from prison
	Foreigner's passport
	Resident card
	Residence permit
	Refugee document
	Migration card
	USSR passport

	Driver's license
	Vehicle registration certificate

Document date (109)

Current payment slips indicate the date the declaration was signed by a representative of the Federal Tax Service. If the debt is repaid without notification, “0” is entered in this field. If payment is made at the request of the Federal Tax Service, then the date of the act or receipt should be indicated.

If there is payment of deferred, restructured, suspended debt, carried out based on the results of inspections, according to executive documents, information is entered into this field depending on the decision made:

installment plan - RS;
deferment - OS;
restructuring - RT;
suspension of collection - PR;
inspection report - AP;
solution arbitration court on the introduction of external management - VU;
excitation enforcement proceedings- AR.

Refund

To avoid situations where tax arrears arise, you need to submit an application to the Federal Tax Service to clarify the payment. A copy of the payment slip must be attached to the document. If the status is indicated incorrectly, the funds will still go to the budget and to the correct current account. But for the Federal Tax Service, this amount will reflect the repayment of another tax. Only on the basis of an application can it be transferred to pay off real debt.

Before redistributing funds, the Federal Tax Service will reconcile the calculations of enterprises with the budget. If accepted positive decision, then the inspection will cancel the accrued penalties. ABOUT the decision taken The taxpayer will be informed within 5 days. You can do it differently:

remit the tax using the correct details in the payment slip;
then refund the overpaid tax.

In this case, the company will only avoid the accrual of fines. The penalty will still have to be paid. Let's look at a sample application.

STATEMENT

about a mistake made

Irkutsk 07/16/2016

In accordance with paragraph 7 of Art. 45 NC OJSC "Organization" asks to clarify the payment. In detail “101” of receipt No. 416 dated July 16, 2016 for the transfer of VAT (specify KBK) in the amount of 6,000 (six thousand) rubles, the status “01” was incorrectly indicated. The correct status is “02”. This error resulted in non-transfer of tax to the budget of the Russian Federation to the treasury account. Please clarify the payment and recalculate the penalties.

WIN

“Unique accrual identifier” includes 23 characters. This field is as important as "Base" tax payment"(106). The UIN is entered in field “22” and in the “Purpose of payment”. Example: "UIN13246587091324658709/// Payment of fine...".

There are situations when the UIN is missing. For example, when transferring taxes calculated by legal entities and individual entrepreneurs independently on the basis of declarations, the payment identifier is KBK, which is indicated in detail “104”. According to the new rules, a UIN is not formed in such cases.

Individuals who pay taxes upon notification from the Federal Tax Service receive a notification in the form of “PD”. The document is filled out automatically by the Federal Tax Service using software. A UIN is immediately formed in it. This code must be indicated in the payment order.

If the payer wishes to transfer tax to the budget without notifying the Federal Tax Service and filling out the notice, then he generates the document independently. This can be done through electronic service on the Federal Tax Service website. The UIN will be assigned automatically on the receipt.

Taxes can be paid through a bank cash desk. In this case, the “PD-4sb” notice is filled out. If the operation is carried out through Sberbank, then the UIN is not indicated. In this case, the document must include the full name. payer and his place of residence.

Filling out payment slips by third parties

The Tax Code provides for the possibility of payment of fees by third parties. Separate rules have been developed for such situations. The document indicates the full name. and TIN of the person whose obligation to pay the fee is fulfilled. The details “Purpose of payment” indicate the INN and KPP of the contractor and full name. payer. The latter is separated from the main text by the sign "//". The status of the person whose obligation to pay tax is fulfilled is also indicated.

Conclusion

The correctness of filling out the payment order depends on the type of transaction and the recipient of the funds. When paying taxes, a number of additional details are filled in: from the organization code to the payer status. If the “Base of payment” field (106) is not filled in, then the Federal Tax Service will independently assign the payment to one of the categories based on the results of the quarterly report. The UIN is specified only in budget payments. If the current account number is incorrectly specified, the document will not be posted at all.

The principles for generating payment receipts for customs duties and similar forms for taxes are similar. However, there is also a difference. For example, the instructions for filling out field 107 in these two payments differ significantly. Our consultation will help you get the right idea of how the code is filled in customs authority(field 107) in the 2019 payment order.

Differences in customs payments

First of all, it is worth noting that tax receipts must reflect the specific tax period in field 107. A customs payment is a code assigned to the body of the Federal Customs Service of Russia (FCS).

Other fields of the payment order for customs are also filled out differently so that you can understand exactly what the payment was made for. Let's look at this in more detail.

The general and special rules by which payments are formed are written down in Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013. Explanations regarding customs payments are given here in a separate Appendix No. 3. The procedure for filling out fields 104 – 109 in the payment order addressed to the Federal Customs Service authorities is described here.

However, first of all, to confidently pass control of this payment, it is necessary to correctly fill out column 101. It indicates the status of the payer himself as a participant in foreign economic transactions and transactions. It is prescribed special digital codes types 06 and 16 - 20. The purpose of these codes is to show that the person filling out the payment form is a participant in foreign trade activities.

Code budget classification– abbreviated as KBK – enter in field 104 to make payment to the state customs office. A list of these codes and payment type codes specific to each BCC can be found on the official website of the Federal Customs Service in the “Information for Foreign Trade Participants” tab.

In practice, most often you have to enter budget classification codes into payments:

advances on payments to customs;
duties for customs operations.