Максимальные суммы банковских гарантий для их принятия таможенными органами перестанут быть фиксированными

Екатерина Чернявская

Максимальные суммы банковских гарантий для их принятия таможенными органами перестанут быть фиксированными
peshkova / Depositphotos.com

Минфин России принял решение изменить наибольшие размеры суммы как одной банковской гарантии и так всех банковских гарантий, выданных одним банком, для принятия их таможенными органами (приказ Минфина России от 12 сентября 2018 № 192н1).

Так, максимальная сумма всех одновременно действующих банковских гарантий, выданных одним банком, включенным в реестр банков, имеющих право выдавать такие гарантии, будет составлять 20% от величины собственных средств (капитала) банка, а одной банковской гарантии – 5% от величины таких средств. Обязательным для банков, предоставляющих такие гарантии, станет участие в системе обязательного страхования вкладов физлиц, а также соответствие одному из следующих критериев:

нахождение под прямым или косвенным контролем Банка России; наличие кредитного рейтинга не ниже уровня «А-(RU)» по национальной рейтинговой шкале для России, присвоенного кредитным рейтинговым агентством Аналитическое Кредитное Рейтинговое Агентство, или не ниже уровня «ruА-» по национальной рейтинговой шкале для Роccии, присвоенного кредитным рейтинговым агентством Акционерное общество «Рейтинговое агентство «Эксперт РА».

Такие же возможные размеры банковских гарантий предусмотрена и в отношении банков, участвующих в системе обязательного страхования вкладов физлиц, но не соответствующих ни одному из упомянутых критериев. Речь идет о случаях, когда банки и лица, под контролем либо значительным влиянием которых они находятся, действуют иностранные санкции.

При этом максимальная сумма всех одновременно действующих банковских гарантий, выданных одним банком составит 10% от величины собственных средств (капитала) банка, а наибольший размер одной банковской гарантии – 2% от величины таких средств для банков являющихся участниками системы обязательного страхования вкладов физлиц, а также имеющих рейтинг не ниже «BBB-(RU)» или «ruBBB-«, присвоенных по национальной рейтинговой шкале для РФ. А для банков, для которых на основании упомянутых критериев не могут быть установлены максимальная сумма всех одновременно действующих банковских гарантий или одной гарантии указанные суммы не будут превышать 0,01% и 0,001% величины собственных средств (капитала) банка соответственно (п.1-7 Приказа Минфина Россииот 10 октября 2011 г. № 126н).

Документ вступит в силу 1 января 2019 года.

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1 С текстом приказа Минфина России от 12 сентября 2018 № 192н «Об установлении максимальной суммы одной банковской гарантии и максимальной суммы всех одновременно действующих банковских гарантий, выданных одним банком, включенным в реестр банков, обладающих правом выдачи банковских гарантий, для принятия указанных гарантий таможенными органами и признании утратившими силу приказов Министерства финансов Российской Федерации от 10 октября 2011 г. № 126н, от 18 сентября 2014 г. № 100н и от 23 декабря 2014 г. № 166н» можно ознакомиться на официальном интернет-портале правовой информации (ID 0001201810100004).

Источник: garant.ru

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