Foreign carrier in the territory of the Russian Federation. Confirmation of transport costs - what documents? Alternatives to using the TIR Carnet in international road transport

The organization provides transport services for cargo transportation by its own transport, but sometimes it attracts other carriers to provide services and in this situation it turns out to be an intermediary.

In this situation, the organization issues invoices to customers for payment for the provided cargo transportation, but does not attach a detachable waybill and waybill to these applications (because it was not our transport that carried the cargo). At the same time, transport customers still require these documents from us.

Who should write them? If they are issued by a third party, where will it be indicated that the transportation was entrusted to our organization, and we received payment for the services provided from the customer?

The relations of the parties related to the provision of cargo transportation services are regulated by Chapter 40 of the Civil Code of the Russian Federation<Перевозка>. Thus, Article 784 of the Civil Code of the Russian Federation establishes that the carriage of goods, passengers and baggage is carried out on the basis of a carriage agreement, which determines the conditions for the carriage of goods. At the same time, the conclusion of a contract for the carriage of goods is confirmed by the preparation of a consignment note (clause 2, article 785 of the Civil Code of the Russian Federation).

The provision of intermediary services for the carriage of goods is formalized by a transport expedition agreement (Chapter 41 of the Civil Code of the Russian Federation). Under the freight forwarding contract, one party (forwarder) undertakes, for a fee and at the expense of the other party (client), to perform or organize the performance of services specified in the freight forwarding contract related to the transportation of goods (clause 1, article 801 of the Civil Code of the Russian Federation). At the same time, the conditions for fulfilling the freight forwarding contract are determined by agreement of the parties, unless otherwise established by the Federal Law of June 30, 2003 No. 87-FZ "On Freight Forwarding Activities", other laws or other legal acts (clause 3 of article 801 of the Civil Code of the Russian Federation).

According to the Rules for Forwarding Activities (approved by Decree of the Government of the Russian Federation of September 8, 2006 No. 554), the following forwarding documents are an integral part of the forwarding contract:

Instruction to the forwarder (defines the list and conditions for the provision of services to the client). In practice, such an instruction is usually referred to as a request;

Forwarding receipt (confirms the fact that the freight forwarder has received the goods for transportation from the client). To be filled in if the freight forwarder takes part in the transportation;

Warehouse receipt (confirms the fact that the freight forwarder has accepted the cargo from the client for storage), clause 5 of the Rules.

At the same time, the freight forwarding contract may provide that the parties to the contract may also use other forwarding documents not specified in clause 5 of the Rules.

Note! The rules of forwarding activities do not provide for the provision of a waybill coupon and (or) TTN to the client (customer). Therefore, the provision of these documents under the transport expedition agreement is not mandatory.

True, in practice, most clients still require the forwarder to provide them with copies of these documents. As a rule, this is due to the fact that during inspections, most representatives of the tax authorities require confirmation of the provision of cargo transportation services with these particular transport documents. In order not to lose their customers, most freight forwarders, as a rule, "meet" the wishes of their customers and provide copies of these documents.

Consider the procedure for processing such documents.

Bill of lading or waybill

To account for the movement of inventory items and payments for their transportation by road, a consignment note (Form 1-T), approved. Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78 (hereinafter referred to as the Decree). According to this Resolution, the unified Form 1-T must be used by legal entities that operate motor vehicles and are senders and recipients of goods transported by road.

In our opinion, it follows from the foregoing that the procedure for issuing and submitting a TTN (including who should issue it) should be established by a contract for the carriage of goods. Note that in practice Form 1-T is issued, as a rule, by the owner of the vehicle, i.e. cargo carrier.

The bill of lading contains information about the date the document was drawn up, the name and address of the sender and carrier, an indication of the place, date of acceptance of the goods and the place intended for its delivery, the name and address of the recipient, etc. TTN serves as the basis for accounting for transport work and settlements with the carrier.

The transport section of Form 1-T defines the relationship between motor transport customers and organizations owning motor vehicles that carried out the transportation of goods. In the situation described in the question, your organization concludes a contract for the carriage of goods and, accordingly, pays for the services of the carrier, therefore, in the column "Payer" of the commodity section of the TTN and in the column "Customer (payer)" of the transport section of the consignment note, the details of your organization must be indicated. Which is a direct confirmation that the transport was ordered by your organization.

Waybill

Waybills of a truck are the main document of primary accounting, which, together with the TTN, when transporting goods, determine indicators for accounting for the work of the rolling stock and the driver, as well as for calculating wages for the driver and making payments for the transportation of goods.

According to the above Decree, Form N 4-c (piecework) is used in the carriage of goods, subject to payment for the work of the car at piece rates. Form N 4-p (time-based) is applied subject to payment for the operation of the car at a time-based rate and is designed for the simultaneous transportation of goods to two customers within one working day (shift) of the driver.

Waybills in forms N 4-c and 4-p are issued to the driver against signature by an authorized person for only one working day (shift), provided that the driver has handed over the waybill of the previous day of work. Filling in the waybill before issuing it to the driver is carried out by the dispatcher of the organization-owner of the vehicle or by a person authorized to do so. The rest of the data is filled in by employees of the carrier organization and customers.

So, the customer fills in the detachable tickets of the waybill, which serve as the basis for the organization - the owner of the vehicle to present an invoice to the customer of the transportation. An appropriate tear-off coupon is attached to the invoice for payment for the transportation service. At the same time, the waybill itself, in which records identical to the customer's coupon about the time the car was operated by the customer, is repeated, remains with the carrier.

Note that in the customer's coupon in the column<Заказчик>Your organization can only be indicated if a representative of your organization with a seal is present at the place of unloading. But, as a rule, in practice this is rare. Therefore, the details of the direct sender and recipient of the cargo for a specific transportation may appear in the customer's coupon.

And here the question arises: how, in this case, can your organization confirm its involvement in a particular transportation?

As noted above, the general conditions for the carriage of goods must be stipulated in the freight forwarding agreement (clause 3, article 801 of the Civil Code of the Russian Federation). At the same time, the specific conditions of transportation (such as, for example, the route of transportation, the date and time of delivery of the vehicle), in our opinion, should be determined by an annex to the contract in the form of a completed application for a specific transportation of goods. Then, in our opinion, it will not be problematic to confirm the fact that the transportation was entrusted to your organization.

The following documents confirm the fact of the provision of cargo transportation services:

Coupon of the customer and (or) TTN, which reflect the date, direction of transportation (from where, to), brand and state number of the vehicle through which the cargo was transported, and other data;

An act on the provision of cargo transportation services, which is drawn up in any form in accordance with paragraph 2 of article 9 of the Federal Law on Accounting dated November 21, 1996 No. 129-FZ.

If the specified documents correspond to the specific application of the customer, then it cannot be denied that the transportation was entrusted to your organization.

It is possible to confirm the payment by the customer of a specific transportation if a copy of the customer's coupon and (or) TTN (as required by your customers) is attached to the invoice for payment for transportation, and in the invoice itself, in our opinion, it is advisable to indicate the date, route of transportation, No. and date of the customer's application or the certificate of service provision corresponding to this transportation.

From January 1, 2011, a new procedure for taxing VAT on services for the international transportation of goods has been established.

International transportation of goods can be carried out by both foreign companies and Russian companies and individual entrepreneurs.

For VAT purposes, the transportation of goods is a service. In accordance with paragraph 5 of Art. 38 of the Tax Code of the Russian Federation, for tax purposes, a service is recognized as an activity, the results of which do not have a material expression, are realized and consumed in the course of this activity.

The object of VAT is the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights (clause 1 clause 1, article 146 of the Tax Code of the Russian Federation).

Consequently, services for the transportation and (or) transportation of imported goods are subject to taxation in a situation where the territory of the Russian Federation is recognized as the place of their sale. With regard to transportation and (or) transportation services, the place of sale is determined according to the rules of Art. 148 of the Tax Code of the Russian Federation. According to this norm, the territory of the Russian Federation is recognized as the place of sale of these services, subject to the following conditions:

Services are provided (performed) by Russian organizations or individual entrepreneurs;

The point of departure and (or) the point of destination are located on the territory of the Russian Federation.

The one-time fulfillment of these conditions leads to the emergence of an object of VAT taxation. Consequently, if transportation services are provided by a foreign company, then the territory of the Russian Federation is not recognized as the place of sale of services. The Russian organization - the customer of services in this case does not acquire the duties of a tax agent due to the absence of an object of taxation.

In accordance with paragraph 4 of Art. 148 of the Tax Code of the Russian Federation, documents confirming the place of performance of work (rendering of services) are:

Contract concluded with a foreign carrier;

Documents confirming the fact of performance of works (rendering of services).

Taxation of services for the international transportation of goods is carried out at a tax rate of 0 percent (clause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation).

Under the international transport of goods for the purposes of applying the rate of 0% pp. 2.1 p. 1 art. 164 of the Tax Code of the Russian Federation understands the transportation of goods by sea, river vessels, ships of mixed (river - sea) navigation, aircraft, rail transport and motor vehicles, in which the point of departure or point of destination of the goods is located outside the territory of the Russian Federation.

The provisions of paragraphs. 2.1 p. 1 art. 164 of the Tax Code of the Russian Federation also apply to the following services provided by Russian organizations or individual entrepreneurs:

Services for the provision of railway rolling stock and (or) containers owned by right of ownership or by right of lease (including financial lease (leasing)) for international transportation;

Forwarding services rendered on the basis of a transport expedition agreement in the organization of international transportation.

Forwarding services include:

Participation in negotiations on the conclusion of contracts for the sale of goods, paperwork, acceptance and delivery of goods;

Import-export of goods;

Loading and unloading and storage services;

Information Services;

Preparation and additional equipment of vehicles, services for the organization of cargo insurance;

Payment and financial services;

Customs clearance of goods and vehicles;

Development and coordination of technical conditions for loading and securing cargo;

Search for cargo after the expiration of the delivery period;

Monitoring compliance with the complete shipment of equipment;

Re-marking of cargoes;

Maintenance and repair of universal containers of shippers;

Maintenance of refrigerated containers and storage of goods in the forwarder's warehouse.

Prior to January 1, 2011, the provision of freight forwarding services at a VAT rate of 0% was subject to services for organizing the transportation of goods between a point of departure located on the territory of a foreign state and a point of destination located on the territory of the Russian Federation. Forwarding services related to the organization of transportation of goods imported into the territory of the Russian Federation between two points located on the territory of the Russian Federation, as well as other forwarding services related to the transportation of goods, both between the point of departure located on the territory of a foreign state, and and a destination located on the territory of the Russian Federation, and between two points located on the territory of the Russian Federation, not provided for in paragraphs. 2 p. 1 art. 164 of the Tax Code of the Russian Federation, were subject to VAT at a rate of 18%.

At the same time, the forwarding services provided for in paragraphs. 2.1 p. 1 art. 164 of the Tax Code of the Russian Federation, rendered by a Russian organization on the basis of a transport expedition agreement when organizing the transportation of goods between the point of departure located on the territory of a foreign state and the point of destination located on the territory of the Russian Federation, are subject to VAT at a rate of 0%, regardless of the type of customs procedure, under which the goods are placed. The condition for applying the 0% rate is the submission to the tax authorities of the documents provided for by the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 18.03.2011 N 03-07-08 / 73).

If these services are provided in respect of goods moving between two points located in the territory, such services are subject to VAT at a rate of 18%. For example, from the seaport through which the goods are imported into the territory of the Russian Federation to the destination located in the territory of the Russian Federation, or from the place of departure located in the territory of the Russian Federation to the seaport through which the goods are exported outside the territory of the Russian Federation (Letter Ministry of Finance of Russia dated February 14, 2011 N 03-07-08 / 41).

The procedure for documentary confirmation of the right to apply the 0% rate is set out in clause 3.1. Art. 165 of the Tax Code of the Russian Federation. In particular, this rule establishes that when implementing the services provided for in paragraphs. 2.1 p. 1 art. 164 of the Tax Code of the Russian Federation, in order to confirm the validity of the application of the 0% tax rate, taxpayers submit the following documents to the tax authorities:

1) a contract (copy of the contract) of the taxpayer with a foreign or Russian person for the provision of the said services;

2) a bank statement (its copy) confirming the actual receipt of proceeds from a foreign or Russian person - the buyer of these services to the taxpayer's account in a Russian bank.

If non-crediting of foreign exchange earnings from the sale of works (services) on the territory of the Russian Federation is carried out in accordance with the procedure provided for by the currency legislation of the Russian Federation, submits documents (copies thereof) to the tax authorities confirming the right to non-crediting of foreign exchange earnings on the territory of the Russian Federation;

3) copies of transport, shipping and (or) other documents confirming the importation of goods into the territory of the Russian Federation.

When importing goods by air from the territory of a foreign state that is not a member of the Customs Union, including through the territory of a state - a member of the Customs Union, a copy of the consignment note indicating the airport of loading (transshipment) located outside the customs territory of the Customs Union is submitted to the tax authorities.

When goods are imported by rail from the territory of a foreign state that is not a member of the Customs Union, including through the territory of a state that is a member of the Customs Union, a copy of the transport, shipping and (or) other document with a mark of the customs authority confirming the import of goods on territory of the Russian Federation.

These documents are submitted simultaneously with the tax declaration (clause 10, article 165 of the Tax Code of the Russian Federation). If the taxpayer fails to submit these documents to the tax authority within 180 calendar days, then the services of international transportation of goods will be taxed at a rate of 18%. The day from which 180 calendar days are counted is the date on which the customs authorities mark the copies of transport, shipping and (or) other documents confirming the importation of goods into the territory of the Russian Federation.

Documents that can serve as confirmation of the fact of the provision of sea transportation services carried out by a foreign company, for the purposes of accounting for their payment in expenses when calculating income tax, is a contract of carriage by sea, or other written evidence confirming the existence and content of a contract of carriage of goods by sea, in including charter, bill of lading. Therefore, documents that can serve as confirmation of the fact of the provision of transportation services by sea, either must be drawn up in Russian, or, if they are drawn up in a foreign language, must have a line-by-line translation into Russian.

Rationale: According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, justified and documented costs (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses, provided that they were made to carry out activities aimed at generating income.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

Based on paragraph 1 of Article 115 of the CTM RF, under a contract for the carriage of goods by sea, the carrier undertakes to deliver the goods that the sender transferred or will transfer to him to the port of destination and issue it to the person authorized to receive the goods (hereinafter referred to as the recipient), the sender or the charterer undertakes to pay for the carriage of the goods fixed fee (freight).

Clause 1 of Article 117 of the RF CTM establishes that the contract for the carriage of goods by sea must be concluded in writing.

By virtue of paragraph 2 of Article 117 of the RF MLC, the existence and content of a contract for the carriage of goods by sea may be confirmed by a charter, bill of lading or other written evidence.

Article 144 of the RF CTM determines the content of the bill of lading.

Thus, the documents that can serve as confirmation of the fact of the provision of sea transportation services carried out by a foreign company, for the purposes of accounting for their payment in expenses when calculating income tax, are a contract of carriage by sea, or other written evidence confirming the existence and content of a contract of carriage by sea cargo, including charter, bill of lading.

At the same time, within the meaning of Article 252 of the Tax Code of the Russian Federation, in order to account for expenses incurred on the basis of documents, it is necessary, among other things, that they be translated into Russian (they cannot be only in a foreign language, without line-by-line translation).

As explained in the letter of the Ministry of Finance of Russia dated April 20, 2012 N 03-03-06 / 1/202, in order to reflect primary documents in tax accounting, it is necessary to have a line-by-line translation into Russian of primary documents drawn up in a foreign language (see also letters from the Ministry of Finance RF dated February 28, 2012 N 03-03-06 / 1/106, dated March 26, 2010 N 03-08-05 / 1 and the Federal Tax Service of Russia dated April 26, 2010 N ШС-37-3 / [email protected]).

Therefore, documents that can serve as confirmation of the fact of the provision of transportation services by sea, either must be drawn up in Russian, or, if they are drawn up in a foreign language, must have a line-by-line translation into Russian.

A foreign organization (non-resident) transports containers by sea for a Russian organization. What documents can serve as confirmation of the fact of the provision of services for the purpose of accounting for their payment as expenses when calculating income tax? What language should these documents be in?

Question: LLC provides services for the transportation of export and import goods by road under a freight forwarding agreement as a Freight Forwarder, which provides for the following duties of the forwarder:

Organize the transportation of goods by transport and along the route of the customer;

Conclude on your behalf a contract of carriage;

Ensure the dispatch, receipt and safety of cargo and other duties.

In order to provide services under a freight forwarding agreement, LLC enters into transportation agreements with third parties (hereinafter referred to as the Carriers).

Export and import cargo carriers are Russian and foreign companies.

During international cargo transportation, a vehicle with cargo passes international road checkpoints (IAPP). When passing through the checkpoint, customs officers put marks or stamps on customs declarations, on the international consignment note (CMR) on the export / import of goods.

When providing services subject to VAT at a zero rate, the taxpayer is obliged to submit to the tax authorities documents confirming the legality of applying this rate. The list of documents is established by clause 3.1 of Art. 165 of the Tax Code of the Russian Federation. It includes:

The contract (copy of the contract) of the taxpayer with a foreign or Russian person for the provision of these services;

Copies of transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation (import of goods into the territory of the Russian Federation).

The Tax Code of the Russian Federation contains a requirement for the forwarder to provide documents confirming the right to apply the 0% VAT rate in case of sale to / outside the customs territory of the EAEU. Among the supporting documents, it is necessary to provide the Declaration for goods and the Transport document (in case of export by CMR road transport) with the marks of the customs authorities "Export is allowed" (put by the issuing customs office) and "Goods exported" (stamped at the customs point at the crossed border).

At the moment, when exporting goods outside the customs territory of the EAEU, a simplified customs declaration (UTD) is applied without inspection of the cargo. The customs authorities do not put the marks and seals indicated above on the CMR consignment note. The customs authorities do not give clear information about the reasons for the absence of seals of customs officers in the SMR, referring to: paragraph 4 of Art. 163 of the Customs Code of the Customs Union - the departure of goods from the customs territory of the EAEU is allowed with the permission of the customs authority. The permission of the customs authority for the departure of goods from the customs territory of the EAEU is issued by putting on the customs declaration or other document allowing their export from the customs territory of the EAEU, and transport (transportation) documents of the corresponding marks of the customs authority.

In accordance with Art. 204 of the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation", the declaration for goods is submitted in electronic form.

Based on the above, please provide clarification on the following issues:

1. Does the CMR need a mark from the customs authorities (MAPP) on the export of goods outside the customs territory of the EAEU in order to confirm the 0 percent VAT rate?

2. Is it possible to leave out the "Issue allowed" mark on the CMR invoice to confirm the 0% VAT rate?

3. What other document can confirm the fact of crossing the border as confirmation of 0% VAT for the tax authority, if there are no marks and stamps of the customs authority on the CMR invoice, and the goods were declared electronically?

4. What documents must be submitted to the tax authority to confirm the VAT rate, provided that the goods were exported outside the customs territory of the EAEU and the declaration was electronic?

Answer: In connection with the letter on the issue of documentary confirmation of the zero rate of value added tax in relation to freight forwarding services when organizing the international transportation of goods, the Department of Tax and Customs Policy informs the following.

According to subparagraph 2.1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), a zero value added tax rate applies to freight forwarding services, the list of which is established by this subparagraph, provided by Russian organizations on the basis of a transport expedition agreement when organizing international transportation of goods between points of departure and destination, one of which is located on the territory of the Russian Federation, and the other - outside the territory of the Russian Federation.

The legality of applying a zero tax rate in relation to these services is confirmed by the documents provided for in paragraph 3.1 of Article 165 of the Code, including copies of transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation, with a mark of the Russian customs authority confirming the export goods outside the territory of the Russian Federation (importation of goods into the territory of the Russian Federation). At the same time, the submission of a customs declaration (its copy) to confirm the legality of applying the zero rate of value added tax in relation to such services is not provided for by the Code.

In view of the foregoing, in order to confirm the legality of applying the zero rate of value added tax, taxpayers providing freight forwarding services when organizing international transportation are provided to the tax authorities with copies of transport, shipping documents with marks of the customs authorities affixed in accordance with the relevant acts of customs legislation regulating the procedure for their affixing.

At the same time, it is reported that this letter does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated August 7, 2007 N 03-02-07 / 2-138, the sent letter is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not prevent one from being guided by the norms of the legislation on taxes and fees in understanding that differs from the interpretation set forth in this letter.

Document overview

Information is provided on the issue of documentary confirmation of the zero VAT rate in relation to forwarding services in the organization of the international transportation of goods.

For the purpose of confirmation, copies of transport, shipping documents with marks of customs authorities are submitted to the tax authorities.

International road transport of goods is very organized and bureaucratic, as a result - for the implementation of international road transport of goods, a lot of unified documents are used.

In this section, I will tell you what are the main documents used in the process of international transportation. Which of them are with the driver and which are the responsibility of the customer. I will also briefly describe each of the documents listed below, and I will show some of them visually.

Carrier's documents held by the driver:

1. CMR kit.
2. registration certificate
3. Driver's license
4. Permissions (Permissions)
5. CEMT or ECMT
6. Sealing certificate
7. ADR Permit (Dangerous Goods)
8. CMR insurance.

Documents that are the responsibility of the customer and are issued by the sender to the driver:

1. Invoice
2. Packing list
3. Certificate of origin
4. CMR (issued by the sender)
5. TIR (issued by the sender)

Other documents for cargo transportation to and from the European Union.

• Transit Declaration T-1
• Declaration EX-1

CMR– An international goods waybill, it indicates the characteristics of the cargo, the number of pieces, the cost of the cargo, the data of the sender, recipient and carrier, the place of departure and the place of delivery. CMR is the most important document that accompanies the cargo and is kept by the driver throughout the entire transportation, all data must be carefully filled out and reliable. One copy of the CMR remains with the sender, one with the recipient and one with the carrier.

registration certificate- a document containing information about the main technical characteristics of the vehicle, identification data of the main units, information about the owner, brand, model, name and category of the vehicle, year of manufacture, model and engine number, chassis and body numbers, body color, power and working engine size and type, permissible maximum weight, unloaded weight.

Driver's license- a document confirming the right to drive the relevant categories of vehicles.

TIR– (TIR Carnet) a customs transit document that gives the right to transport goods across the borders of states in customs-sealed car bodies or containers with simplified customs procedures. The document is used in the field of road and multimodal cargo transportation between states that have recognized the "Customs Convention on the International Carriage of Goods Using an International Carnet for International Carriage by Road (TIR)" of 1959 and 1975. In essence, the TIR system is an international transit customs system that simplifies crossing the borders of transit states and exempts from payment of financial guarantees, customs fees and duties, without mandatory full checks, which take a lot of time, at intermediate borders.

Permission (Permission)- a document authorizing the transportation of goods in vehicles of foreign carriers. In other words, this is a document allowing carriers to travel through the territory of foreign states. A new permit is required for each shipment. Each country at the level of ministries annually exchanges such permits, which are then issued by a local carrier, authorized bodies, for example, in Belarus, a special commission of the Ministry of Transport deals with the distribution of permits, and the transport inspection issues, in the Republic of Moldova - the National Auto Transport Agency (ANTA), in Russia - ASMAP. Further, these same permits are already distributed between carriers in their country. Permits are for transit, bilateral and tripartite. Bilateral give the right to transport goods to carriers from the first country to the second, by the carriers of the country of the sender or recipient. That is, using bilateral permits from Belarus to Poland or vice versa, only Belarusian or Polish carriers can transport. Tripartite permits give the right to transport goods from the first country to the second by the carrier of a third country. For example, if a Moldovan carrier has a Ukrainian tripartite permit, it can transport goods from Ukraine to third countries.

CEMT or ECMT- a multilateral permit issued to the carrier, and allowing him to freely work and travel among the countries participating in the European Conference of Ministers of Transport (Conférence Européenne des Ministres des Transports). The permit is valid for the period of time specified therein and allows for an unlimited number of cargo transportation between ECMT member countries and transit through the territory of one or more ECMT member countries by means of vehicles registered in the ECMT member country. ECMT member countries: Albania, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Former Yugoslav Republic of Macedonia, Georgia, Germany, Greece, Hungary, Ireland , Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Moldova, Netherlands, Norway, Poland, Portugal, Romania, Russian Federation, Serbia and Montenegro, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom and Ukraine. To date, the ECMT (CEMT) includes 54 European countries.

Sealing certificate— Certificate of admission of the vehicle for the carriage of goods under customs seals.

ADR approval– Special permit for international road transport of dangerous goods / ADR.

Invoice- in the practice of international transportation, this is a document that reflects a transaction between a buyer and a seller, which necessarily indicates the number and date of the document, the seller's and buyer's data, the number and date of the contract, specifications, delivery terms, a list of goods, their quantity and cost, codes TN VED, weight and number of pieces of each product. The issuance of an invoice indicates that (except for cases when the delivery is carried out on an advance payment), the buyer has an obligation to pay for the goods in accordance with the specified conditions. This is one of the most important documents for international transport.

Packing list- this is a document in which, in addition to information about the sender and recipient of the cargo, the weight characteristics of the cargo and packages, the number of places, the number of pieces in each place, their dimensions and volume, net and gross weights, with and without packaging, TN VED codes are indicated.

Certificate of origin– confirms that the products for which the certificate (certificate) is issued was completely produced or underwent significant processing (processing) in the state where this document was issued. The Certificate (Certificate) of the origin of goods is presented in cases where the customs clearance of goods requires documentary confirmation of the country of origin. Usually issued to the supplier of the goods by the chamber of commerce and industry of the country of production. There are several types of certificates of origin, of which the main ones are:

Certificate form "ST-1"- required for goods exported to the CIS member states (Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Russia, Uzbekistan, Ukraine).

Form "A" certificate– are required for all types of goods exported to the countries of the European Union.

General form certificate- required for goods exported to those countries that are not covered by certificates of origin forms "A" and "ST-1".

Transit Declaration T-1- this is a document that is a customs (financial) guarantee of customs transit on the territory of the EU countries and is used for goods crossing the territory of the EU (European Union) in transit or to guarantee the delivery of goods from the EU border to a customs warehouse or internal customs or vice versa. T-1 is an alternative to the TIR customs transit system on the territory of the EU countries.

– issued in the EU by an authorized agent of the supplier or agent of the carrier for goods of European origin, produced and sold from EU countries to third countries that follow outside the EEA. EX-1 is an international document that confirms the export of goods. When leaving the EEC, the customs authorities make a note in the electronic database of the EU. This fact allows the seller of goods to avoid paying intra-European VAT (VAT).

More detailed information on the documents and their completion is given below..

Carnet TIR or TIR Carnet in international road transport

TIR(aka CarnetTIR, TIR-carnet, simply TIR and TIR Carnet) is one of the main documents in international road transport of goods. Designed to speed up and facilitate international road transport as much as possible by reducing customs red tape at the border. TIR operates on the territory of countries that have signed the relevant convention. In Russia, it has recently been used to a limited extent.

Ideally, goods transported under the TIR (TIR) ​​procedure should cross borders and customs without unnecessary delays. The driver simply presents the TIR magic booklet, the customs officer pulls out the necessary leaflet from it - and that's it. For customs, the presence of a TIR is a guarantee that the goods are transported in compliance with all the standards for international road transport, and that the customs duty will be paid.
The International Road Transport Union (IRU or IRU) based in Geneva vouches for customs. The Association of International Road Carriers represents in the Republic of Belarus "BAMAP". Among other things, the IRU/BAMAP guarantee the payment of customs duties up to 60 thousand euros to the customs.

NOTE: CarnetTIR is a transport company document and TIR applies only to international road transporttransportation of goods. In the Republic of Belarus, TIRs are sold only through BAMAP, and the canceled TIRs are handed over there at the end of the transportation. What conditions must be met in order to receive a TIR, you can find out at BAMAP. All TIR books are registered, with a unique number. It makes no sense to flatter yourself with the hope that someone kind will be able to lend you a TIR for one transportation bypassing the BAMAP.

In practice, everything is much more complicated than in words and in conventions. TIR is very convenient, no doubt, but it is not a panacea. For expensive goods, the amount of customs fees for which exceeds 60 thousand euros, it is obviously not suitable. However, for some time now in Russia it has become problematic to transport even inexpensive goods across the TIR. Especially when importing.
In 2013, the Federal Customs Service of the Russian Federation decided that the TIR is not sufficient security for the payment of customs duties. The process of international transportation of goods has become very confusing, and the costs of the carrier have increased significantly. In addition to TIR, additional security is now required - a guarantee surety, a guarantee certificate, a bank guarantee, a certificate of a customs carrier or customs escort.

The decision of the Federal Customs Service of the Russian Federation hit groupage cargo the hardest. In TIR it is possible to specify up to three Customs offices of destination. But in fact, using the TIR, you can only get to the first Russian customs office of destination. There, the TIR will be forcibly closed, and then the cargo will go through a different customs procedure.
Thus, in the field of Russian imports, TIR was cut down to transportation of low-cost whole cargoes with one customs office of destination. However, it remains in demand. In Europe, as before, it operates without restrictions and eliminates many problems. TIR is actually a European invention and the Europeans defend it.

When transporting without a TIR, the probability of getting inspected in the same Poland, at the exit from the EU, is much greater, with all the ensuing consequences. Therefore, many carriers still open TIR in Europe, go to the first Russian customs office of destination, and there they issue a new security, usually a guarantee. There are many good brokers.

From 1 July 2016, IRU will only produce 6- and 14-sheet TIR Carnets of the new design. They will be put into circulation by the IRU as old stocks are exhausted. You can get acquainted with the design changes and see new samples of 6 and 14-sheet TIR Carnets at the link. At the same time, the cost of 6-sheet TIR Carnets of the new type will be reduced by IRU to the current level of cost of 4-sheet TIR Carnets.

4-, 6-, 14- and 20-sheet TIR Carnets of the existing design held by the national association or issued to TIR Carnet holders before 1 July 2016 remain valid after 1 July 2016. Association "BAMAP" will continue to sell the existing balance of TIR Carnets of the existing sample until the stock is completely exhausted.

Alternatives to using a TIR Carnet in international road transport?

International road transport under the TIR Carnet is not the only possible option to deliver the goods:

• providing a guarantee from the recipient, which means paying customs duties before transportation;
• guarantee from the insurance company;
• The easiest and least expensive option is to hire customs carrier, which will take care of the guarantees to the FCS;

International waybill CMR (CMR)

International waybill, or CMR(English: consignment note, German: Frachtbrief; French: lettre de voiture) is one of the most important, if not the most important document in international transport. The CMR serves as factual evidence of international road freight transport carried out under the CMR Convention and contains almost all information on the transport without exception.

In fact, the name itself CMR" - an abbreviation from the French name of the convention " C onvention relative au contrat de transport international de M archandise par R oute". In the Russian version "Convention on the contract for the international carriage of goods by road" (CMR Convention). The Convention was adopted in 1956 in Geneva and entered into force in 1958.

Abroad, the international consignment note CMR is called differently: International consignment note (English), Frachtbief (German), Vrachtbrief (Dutch), Fragtbrevet (Danish), CMR-Fraktsedel (Swedish), Lettre de voiture international (French), Carta de porte internacional (Spanish), Lettera di vettura internazionale (Italian). But even if you just say the magical abbreviation "CMR", you will be understood without further clarification.

In 1978, important changes were included in the CMR regarding insurance and the procedure for compensating for damages in case of loss of cargo. In particular, it was determined that the amount of the amount to be reimbursed could not exceed 8.33 units of Special Drawing Rights (SDR/SDR). …
The CMR Convention applies to any onerous contract for the carriage of goods by road when the places of acceptance for carriage and delivery of the goods specified in the contract are located in different countries, of which at least one is a party to the Convention.

Obviously, almost no international road transport is complete without a consignment note. CMR. It is used so often that many tend to view it as a mere, sometimes annoying, formality. The above applies, alas, to the sender, and to the carrier, and even to customs.

It is often overlooked that the CMR Convention does not contain abstract principles and vague statements, which many conventions sin, but, on the contrary, thoroughly, in the smallest aspects, defines the rights and responsibilities of the parties involved in international road transport, including here the settlement of possible damage.

According to article no. 4 of the CMR, CMR- this is actually the contract for the international carriage of goods: "The contract for the carriage is established by the consignment note." At the same time, in accordance with Article 9, after CMR the signatures of the sender and the carrier or their stamps are affixed, "the waybill, unless proven otherwise, serves as evidence of the terms of the contract."

How often have you seen contracts between companies that were written somehow, just to get rid of it as soon as possible? Meanwhile, crookedly filled, CMR containing errors are a dime a dozen and about possible problems, until the thunder breaks out, no one thinks. Often, a lot of attention in international transportation is given to bilateral agreements, where each paragraph is deducted.

At the same time, they forget that in any case and in any proceedings, especially in international ones, the CMR Convention is always preferred. Article 41: "... any term in a contract which expressly or implicitly derogates from the provisions of this Convention shall be null and void." In a state that has signed the CMR Convention, its provisions take precedence over national transport legislation.

To once again emphasize the primacy of the CMR in relation to other transport rules and regulations, almost every approved CMR form contains the corresponding clause: “This carriage, despite any other contracts, is carried out in accordance with the terms of the Convention on the Contract for the International Carriage of Goods by Road CMR” .

In other words, before starting to transport, it would not be superfluous to really carefully read the CMR declaration in order to understand your rights, obligations, possible risks and ways to resolve various kinds of problems that now and then arise during transportation. After that, you can proceed directly to filling out the CMR, since this science is not easy.

CMR is drawn up in at least three copies: one to the sender, the second to the carrier, the third to the recipient. Sometimes the forms come in different colors: pink for the sender, green for the carrier, and yellow for the recipient. At the same time, nothing prevents, if necessary, to make additional copies, for example, if customs wants to keep one of the CMRs (it regularly wants to and does it with persistence).

CMR invoice pages are intended for the sender, recipient, carrier, freight forwarder, customs and other authorities.

One page of the CMR waybill remains with the sender, the rest accompany the cargo.

One page of the CMR waybill is handed over by the driver (forwarder) to the consignee.

Two pages with signatures and seals (stamps) of the sender and recipient of the cargo remain with the carrier for settlements with the customer-payer of transportation (attached to the invoice for transportation) and accounting for the transport services rendered (attached to the waybill).

When performing customs operations, the customs authorities are provided with at least three pages of the CMR waybill, certified by the signatures and seals (stamps) of the consignor of the goods and the signatures of the representative of the carrier (driver, freight forwarder).

When transporting goods to several recipients, the CMR waybill is filled out for each consignee.

In the event that the cargo to be transported to the address of one consignee must be loaded onto several vehicles (vehicle combinations), a CMR consignment note is issued for the cargo for each vehicle (vehicle composition).

It must be remembered that in international transportation of goods, of all transport and shipping documents, CMR is the most informative. CMR contains all the main data from invoices, packing lists, export and transit decorations, TIR Carnet, various certificates and certificates. It is critically important that the information in the CMR not only match the information in the original documents, but "fight" with each other.

In principle, in international cargo transportation, anyone can fill out a CMR: the sender, the carrier or a third-party forwarder. At the same time, however, it is worth remembering that the actual document, namely: proof of the contract of carriage between the sender and the carrier, the completed CMR form becomes only after it is stamped or signed by the sender and carrier.
Usually these are 22 (sender) and 23 (carrier) columns, respectively. Only after these columns are filled in, Article 9 of the CMR convention can rightly be applied to the CMR: “The consignment note, insofar as the contrary has not been proven, serves as evidence of the terms of the contract and a certificate of acceptance of the goods by the transporter.”
Responsibility for the completeness and accuracy of the data specified in the CMR lies primarily with the one who stamped in column 22. From my side, carrier albeit indirectly, is also responsible for the correctness of the data. According to Article 8 of the CMP, upon acceptance of the cargo he "is obliged to check the accuracy of the indications made in the consignment note regarding the number of packages, as well as their markings and numbers."
The recipient is not initially a party to the contract for the international carriage of goods under the CMR, although it acts as a direct beneficiary. Moreover, according to article 12 of the CMR, the sender has the right to dispose of the goods and change the place of delivery and the recipient, unless a corresponding reservation was made when drawing up the CMR.
However, the consignee has the right to request the original CMR to be handed over upon arrival of the consignment. Instead, in accordance with article 13, paragraph 2, now he, and not the sender, pays the freight. In addition, the recipient d must acknowledge receipt of the shipment. For this, he puts his seal and signature in column 24.
Since the majority of international freight traffic occurs according to the scheme when the Russian customer pays for the transportation, the CMR should end up with exactly three seals: the sender, the carrier and the recipient. For the carrier, the seal of the recipient is especially important in this case, since it serves as proof of the delivery of the goods and a documented obligation of the recipient to pay the freight.
It is worth noting that it is important not only to fill out the CMR correctly, but also to be able to read this document. In the consignment note, in addition to the initially specified information, a lot of seals and marks appear during transportation: the numbers of containers, seals and transit declarations are entered, the delivery time for the cargo to customs, the time of arrival, the date of unloading, and much more. Being able to figure out what's what will greatly help in case of conflict situations, when you need to justify your position or bring documented evidence.

How to fill in CMR

Purpose and examples of how to fill in each column of the DEM, what and where should be stamps and marks:

T1 - Transit Declaration or Nordic Passport

T1 is a document (paper) that is a customs (financial) guarantee and is used for goods crossing the territory of the EU (European Union) in transit or to guarantee the delivery of goods from the EU border to a customs warehouse or internal customs or vice versa.
T1 is a financial guarantee issued by a customs agent (the one whom the customs trusts and who, in which case ... will pay for everything) in favor of the EU customs authorities, providing a guarantee of payment of all customs duties and fees to the EU budget. For example, if the goods transported through the EU under the T1 procedure are not delivered from the border to the customs post, then the agent who issued T1 (guaranteed) will have to pay all customs fees as if the goods were cleared for use in the EU.
In practice, T1 is used as an alternative to the Carnet TIR (TIR) ​​guarantee system.

T1 applies in the following cases:

• the goods sailed by sea to the EU port from another non-EU country (America, Japan ...) and then by road from the seaport is exported inside the EU to a customs post for customs clearance or to a customs warehouse for storage or further reloading;
• the goods sailed to the EU seaport from a non-EU country and then transported from the seaport by road outside the EU, in this case T1 is issued to customs at the EU border;
• the goods are exported from a customs warehouse, for example, in Germany, to a customs warehouse, for example, in Latvia;
• the goods are imported from outside the EU across the land border into the EU to a customs post for clearance or to a customs warehouse for storage or reloading;
• cargo is imported from outside the EU across the land border in transit to a seaport or to Switzerland, Norway, …. countries that are not yet part of the EU.;

T1 is created on the basis of an invoice, a packing list and a power of attorney from the sender.

For example, when exporting from Russia: A Russian exporter sends boards to France. This exporter decided to save a little and in Russia and Belarus the goods (boards) are transported without the use of a TIR carnet (Carnet TIR) according to the Russian export declaration and CMR. The cargo reaches the border of the European Union - to Brest, where on the Polish side the Polish agent writes out T1 for it, and then the cargo goes to the customs post in France according to this document.

EX1 - Export Declaration

An export declaration is a document that is issued for goods produced or sold from an EEC country. In the EU, according to the EX-1 document, they control the export of goods.
EX-1 can be issued either by the seller of the goods himself or by his agent, who has the appropriate license. To issue EX-1, the agent will need the sender's power of attorney for the person who will do the EX-1 and the invoice.
The EX-1 declaration must be registered at the customs office of departure.
EX-1 is closed by customs at any forwarding company in the place where the goods leave the EU. EX-1 is always tied to the sender and the cargo can be resold 100 times along the way. It doesn't matter who the final recipient of the cargo is, the EU tax office is only concerned about the fact that the cargo has been exported.
Thus, it is clear that EX1 is a document that confirms the fact of export of goods outside the European Union, certified by the customs authorities.
Previously, customs stamped a paper EX1, which confirmed the fact of the export of the goods, after which it was necessary to return this stamped piece of paper to the sender, but now sophisticated electronic means are used, all EX1 and marks are stored in the EU electronic database and nothing can be sent to anyone necessary.
It is important to understand that it is not the fact of the presence of EX1 that is important, but the fact customs stamps EX1, confirming the export of goods outside the EU. It is the EX1 customs mark that entitles the seller of goods in the EU to return / non-payment of intra-European VAT (VAT).

The EX1 declaration must accompany consignments of European origin, following from the seller's warehouse from the EU outside the EEA countries. The EX1 declaration is drawn up by the supplier or agent of the supplier or carrier (forwarder), who have the appropriate authority to do so.
As always, everything is very strict, but options are possible: in EX1 - not only goods produced in the EU can be indicated. Maybe even Chinese. Similarly, T1 can carry European cargo. What is important is not the origin of the goods, but its customs status ... for example, the customs status of imports.

An example of a complex use of customs status:
We import computers from China (import mode, duty = 0), clear customs for a company in the EU, pay vat (vat). Customize companies for export from the EU (export mode, duty = 0), receive a European export declaration EX1, return the previously paid vat (VAT) to the EU budget and bring Chinese computers to Russia with a full-fledged European export declaration EX1. But if all this movement is not needed, it is not economically justified, then T1 is simply issued for Chinese goods.

• in column 5 - the CMR and Invoice numbers must be indicated. Verify the presence of the accompanying documents registered in the CMR and the TIR with the driver's possession of them.
• availability of TNVED codes that match the codes in the CMR and Invoice
• the number of seats and weight must match the CMR, Invoice and other documents.

• columns 1 and 2 - the name and addresses of the sender and recipient of goods (reconciliation with the invoice)
• columns 3 and 4 - loading and delivery addresses
• column 5 - attached documents - check with the available ones.
  Often asked: should the TIR number be indicated in the FMC?
  Answer: In the 5th column of the CMR, the book numberTIR must be specified!
• number of packages, their marking (if any) and types of packaging of goods, description of goods, TNVED code, gross weight for each TNVED code (columns 6,7,8,9,10,11, 12 CMR)
• column 13 - name of the customs office of destination, TP, code, temporary storage warehouse, number and period of validity of the license
• column 16 - the presence in the CMR of the name of the carrier with the address and TIN.
• column 22 - the presence of a stamp of either the expedition or the consignor with a signature.

Special attention in the Invoice:

• price of goods, currency of payment
• presence of codes (coinciding with TIR, CMR)
• reading clarity: TN VED code - gross weight - priceDocument video

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