Registration of customs documents for export. Export customs clearance: stages and payments. Customs fees for customs clearance

It is a customs regime when goods are exported outside the customs territory of the Russian Federation, and are not burdened with the obligation to import them into this territory (Article 97 of the Customs Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation).

For the Customs Code of the Russian Federation (Articles 98 - 99) establishes the following requirements:
1) payment of export customs duties, as well as making other customs payments;
2) compliance with the established criteria of economic policy;
3) the export of goods released in accordance with the export procedure outside the territory of the Russian Federation in the same condition in which these goods were at the time of acceptance of the customs declaration, with the exception of changes in the state of such goods due to wear or loss under normal conditions of transportation and storage;
4) fulfillment of other requirements provided for by the Labor Code of the Russian Federation and other acts of Russian legislation on customs affairs.

Customs payments

The concept of "customs payments" includes customs duties, taxes, customs fees, fees for issuing licenses, fees and other payments collected in the manner prescribed by law by the customs authorities of the Russian Federation (clause 18, article 18 of the Labor Code of the Russian Federation), paid in the process of customs clearance of exports .

Which must be paid when moving goods across the customs border of the Russian Federation in the export regime - these are export customs duties and customs fees for (Article 110 of the Labor Code of the Russian Federation).

In necessary cases, the following are also paid:
a) customs fees associated with the storage of goods;
b) customs fees in terms of customs escort of such goods;
c) payment for informing, as well as other consulting;
d) other payments provided for by law.

The basis for and customs fees is the customs value of goods (Article 117 of the Labor Code of the Russian Federation).

Determination of the customs value of goods

The customs value of exported goods is determined in accordance with the following acts:
- section III of the Law of the Russian Federation of May 21, 1993 N 5003-1 "On the customs tariff" (hereinafter - the Law on the customs tariff);
- Order of December 7, 1996 N 1461 (hereinafter - the Procedure for determining the vehicle);
- Rules for the application of the Procedure for determining the customs value of August 27, 1997 N 522.

The procedure for determining the Customs Union provides for three options for calculating the customs value of exported goods.

1st option.

The customs value of exported goods (exported) consists of:
1) transaction prices, i.e. the price actually paid when selling for export (or payable);
2) the following expenses, provided that they are incurred by the buyer, but are not included in the transaction price actually paid or payable:
a) commission and brokerage fees;
b) the cost of reusable containers, when, according to the TN VED, such containers are considered as a single whole;
c) the cost of packaging;
d) the corresponding part of the value of goods and services sold by the buyer to the seller free of charge or at a reduced price intended for production purposes or export sales of exported goods and services:
- tools, stamps, molds and other similar items used in the production of exported goods;
- raw materials, materials, parts, semi-finished products and other components that are part of the exported goods;
- auxiliary materials used in the production process of exported goods;
- engineering study, development work, design, decoration, sketches and drawings;
e) license and other payments for the use of objects of intellectual property, carried out in the process of purchasing exported goods;
f) part of the income received by the seller from subsequent resales after their export from the customs territory of the Russian Federation;
g) taxes (except for customs payments indicated during the customs value declaration procedure) levied in the customs territory of the Russian Federation, which are not subject to compensation to the seller upon export of goods.

2nd option.

If a sale and purchase transaction in relation to exported (exported) goods has not been concluded or if it is impossible to use the price of the sale and purchase transaction as a base price for the purposes of determining the customs value, then the value is calculated:
- on the basis of accounting data of the declarant of the seller - exporter, which reflects the costs of production and sale of the exported goods, as well as the amount of profit generated by the exporter as a result of the export of identical or homogeneous (The procedure for classifying goods as identical and homogeneous is established by Article 20 and 21 of the Law on Customs Tariff) of goods from the customs territory of the Russian Federation,
- or on the basis of accounting data on the facts fixing the posting and write-off of such goods.

When determining the customs value of these goods, the costs mentioned above must also be taken into account (see option 1).

3rd option.

If it is impossible to use the information provided by the declarant (Option 2), the customs value of the exported (exported) goods is calculated on the basis of data on prices for identical or similar goods or a calculation of the cost of exported identical or similar goods, taking into account the above costs.

The customs value of the exported (exported) goods is declared by the declarant in the customs declaration.

If there are doubts about the declared customs value, the customs authority has the right to require the declarant to submit calculations of the customs value. For these purposes, the customs value declaration forms (DTS-1, DTS-2) approved by the Order of the State Customs Committee of Russia dated January 5, 1994 N 1 can be used.

Customs duties

The main legislative act regulating the application of customs duties is the Customs Tariff Law.

customs tariff- this is a set of customs duty rates, systematized in accordance with the classifier of types of goods approved for these purposes - the Commodity Nomenclature foreign economic activity, which is determined by the Government of the Russian Federation in accordance with the international classifier of goods.

The currently valid version of the TN VED was approved by the Decree of November 30, 2001 N 830.

According to paragraph 3 of Article 4 of the Law on Customs Tariffs, the rates of export customs duties and the list of goods to which they apply are determined by the Government of the Russian Federation. As a rule, export customs duties are applied when exporting goods from the Russian Federation outside the states - members of the Customs Union (the Kyrgyz Republic, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Tajikistan).
In this case, if the goods are exported to the territory of one of these states, but the export contract is concluded between a resident of the Russian Federation and a non-resident of the country - a member of the Customs Union, then customs duties are applied to the exported goods in the amount established for goods exported from the territory of the Russian Federation outside States - members of the Customs Union.

Goods exported (exported) from Russia outside the states - members of the Customs Union are subject to customs duties.

The rates for such goods are established by a number of decrees of the Government of the Russian Federation. All rates are fully systematized in the Orders of the State Customs Committee of Russia dated October 21, 2002 N 1121 and December 20, 2002 N 1396.

The following types of export customs duty rates have been established:
1) ad valorem, i.e. calculated as a percentage of the total customs value of goods subject to taxation.
For example, the export duty on mineral or chemical, potash fertilizers (HS codes 3104100000, 3104300000, 3104900000) is set at 5% of the customs value;
2) specific, i.e. accrued in a certain fixed amount (in US dollars or in euros) per unit of goods subject to taxation.
For example, when exporting propane (TN VED code 271112), customs duty is paid in the amount of USD 36.3 per 1000 kg;
3) combined, combine both types of the above types of bets.

For example, the export customs duty on leather made from sheep skins or lamb skins (TN VED code 4105) is set at 10% of the customs value, but not less than 70 euros.

The customs duty is calculated in the currency of the Russian Federation.

The calculation of customs duty on goods subject to customs duty at ad valorem rates is calculated by the formula:

TP \u003d TS x St, (1)

TS - customs value of goods (in rubles);
St - the rate of customs duty, determined as a percentage of the customs value of the goods.
The calculation of the customs duty in respect of goods subject to customs duty at specific rates is carried out according to the formula:

TP \u003d St x HB x K, (2)

where TP is the amount of customs duty;
St - the rate of customs duty indicated in euros or US dollars per unit of goods;
HB - quantitative or physical characteristics of the goods expressed in physical terms;
K - the exchange rate of the euro or US dollar, on the date of acceptance of the customs declaration.

The calculation of the customs duty of goods subject to taxation at the combined rate is carried out as follows.

First of all, the amount of customs duty is calculated at the ad valorem rate in % of the customs value using formula (1), after which the amount of customs duty is determined at a specific rate using formula (2).

The calculation of the customs duty payable is made on the basis of the largest of the amounts received (clauses 17 - 21 Guidelines dated December 27, 2000 N 01-06 / 38024).

Customs fees for customs clearance

The procedure for collecting customs fees for carrying out customs clearance procedures is established by Instruction No. 1010 of November 9, 2000 (hereinafter referred to as the Instruction on Customs Fees).

In accordance with clause 6 of the Instruction on customs duties, the following are exempted from paying customs duties when exporting:
1) Russian goods exported to the member states of the Customs Union, for which exemption from payment of customs duties for customs clearance is provided;

2) goods, the value of which does not exceed 100 euros inclusive, and for which customs duties and taxes are not levied and economic policy measures are not applied;
3) goods transported across the customs border of the Russian Federation within the framework of international treaties of the Russian Federation, exempted from payment of customs duties.

By general rule when goods are placed under the export customs regime, customs fees for carrying out customs clearance procedures for goods are levied in the currency of the Russian Federation in the amount of 0.1% of the customs value of goods and additionally in foreign currency in the amount of 0.05% of the customs value of goods (Article 114 of the Labor Code of the Russian Federation, paragraph 7 Instructions on customs duties).

If the customs clearance of goods is carried out not at the location and outside work time customs authorities of the Russian Federation, customs fees are charged at a double rate.

In some cases, the law establishes other rates.

During customs clearance of goods exported from the customs territory of the Russian Federation valuable papers in foreign currency, customs fees for customs clearance are collected in the currency of the Russian Federation in the amount of three minimum wages established by law in relation to a batch of securities issued according to one customs declaration (clause 11 of the Instruction on Customs Fees).

In addition to calculating the amount of customs duties and fees, it is also important for an enterprise to find out whether any economic policy measures (i.e. quotas and (or) licensing) have been taken in relation to the goods intended for export, and if so, then obtain the necessary license or quota.

Customs clearance

All goods transported across the customs border of the Russian Federation are subject to mandatory customs clearance.

According to paragraph 15 of article 18 of the Labor Code of the Russian Federation, customs clearance is understood as the procedure for placing goods under a certain customs regime and terminating this regime.

As a general rule, customs clearance of exported goods is carried out at the location of the customs post or department of customs clearance and customs control, in the region of activity of which the person presenting the goods for transportation and indicated in the transport document (sender) or its structural unit is located.

At the same time, at the request of the person concerned, at his expense and with the consent of the customs authority, customs clearance may be carried out in other places and outside the working hours of the customs authority of the Russian Federation. In this case, as noted above, customs clearance fees are charged at an increased rate.

In some cases, customs clearance is carried out outside the location of the sender of goods due to the fact that certain categories of goods, according to the decision of the State Customs Committee of Russia, are processed only by certain customs authorities of the Russian Federation (in this case, customs fees are charged as usual).

For customs clearance of goods intended for export, the following actions are performed:
1) presentation of goods to the customs authority;
2) declaration of goods;
3) payment of customs payments.

If the exporter does not want to do this on his own, he can use the services of a customs broker.

Customs Broker

According to Article 157 of the Labor Code of the Russian Federation and clause 1 of the Regulation on a customs broker, a customs broker established in accordance with the legislation of the Russian Federation has the right to act as a customs broker. entity - commercial organization(except for state-owned enterprises), which has received a license from the State Customs Committee of Russia to operate as a customs broker.

The activities of a customs broker can be carried out:
a) in the region of activity of one customs office;
b) in the regions of operation of several customs offices subordinate to one regional department;
c) throughout the territory of the Russian Federation or several customs departments.

The region of activity of the customs broker is indicated in the license.

In addition, a customs broker has the right to limit the scope of his activities in terms of the categories of goods specified in the license.

Before concluding an agreement with a broker to represent its interests in the process of customs clearance, the company needs to make sure that the customs broker has a duly issued and valid license. It should also be checked that the exported goods belong to the area of ​​activity of the broker, and the customs office where it is planned to carry out customs clearance - to the region of its activity. A license to a customs broker is issued for a period of three years (clause 2.21 of the Licensing Procedure).

An exception to this rule are cases of one-time customs clearance operations for one consignment of goods, if the value of the goods exceeds the limit established by the State Customs Committee of Russia; during preliminary operations, as well as other cases determined by the State Customs Committee of Russia.

The contract of the customs broker with the represented person is public. According to the rules of civil law (Article 426 of the Civil Code of the Russian Federation), the publicity of the contract means that a commercial organization that concludes such a contract must fulfill certain obligations (in accordance with the nature of its activities) in relation to everyone who applies to it.

In other words, a customs broker does not have the right to refuse an enterprise that applied to him, except in cases where there is reason to assume the illegality of the actions of this enterprise (clause 11 of the Regulations on the customs broker).

It should be noted that the customs broker is also obliged to provide in the contract with the represented person a provision on termination of the contract in cases where the customs broker suspects the unlawful actions of the enterprise.

Having concluded an agreement with an enterprise, a customs broker has the right, on its own behalf, to perform any operations for customs clearance of goods and perform other intermediary functions in the field of customs production at the expense and on behalf of the represented person (Article 159 of the Labor Code of the Russian Federation).

In particular, the customs broker:
a) declare the goods;
b) submit documents and other necessary information to the customs body of the Russian Federation;
c) presents the declared goods to the customs authority;
d) ensures the payment of customs and other payments provided for by the Labor Code of the Russian Federation;
e) draws up draft documents required for customs purposes in the course of preliminary operations;
f) places goods in a temporary storage warehouse;
g) performs other actions necessary for customs clearance and customs control, as a person with authority in relation to the declared goods (clause 2 of the Regulations on the customs broker).

Let us dwell in more detail on the issue of the relationship between the responsibility of the enterprise and the customs broker.

In the process of customs control and customs clearance of exported goods, the customs broker is jointly and severally liable (Article 159 of the Labor Code of the Russian Federation).

For non-payment of customs duties levied during customs clearance, the customs broker and the person he represents bear joint and several liability.

So, the company needs to decide whether it will entrust customs clearance to a broker or will do it on its own. On the one hand, the services of a broker must be paid, which means additional costs for the enterprise. On the other hand, the actions of a broker are more qualified, since this is a specialized organization.

In addition, it should be noted that the customs clearance of goods declared and presented by customs brokers should be carried out as a priority (clause 16 of the Regulations on the customs broker).

Presentation of goods to the customs authority

Presentation of goods is a preliminary operation preceding the main customs clearance and placement of goods under the export regime.

Without the presentation of goods, as a general rule, customs clearance is impossible, since only the actually arrived goods are subject to declaration.

According to the provisions of Article 142 of the Labor Code of the Russian Federation, the submission is expressed in the notification of the customs authority of the arrival of goods no later than 30 minutes from the moment they arrive at the customs authority, and if the goods and vehicles arrived outside the working hours of the customs authority of the Russian Federation - no later than 30 minutes from the moment the working days of this body.

The actual presentation of the presented goods is made at the request of the customs authority.

Simultaneously with the presentation and with the permission of the customs authority - no later than the next day after the presentation of the goods, a brief declaration can be submitted (Article 143 of the Labor Code of the Russian Federation).

If the goods are placed under a certain customs regime within the specified period, then such a declaration is not required.

Note! At the stage of presentation of goods, the carrier bears all responsibility for these goods to the customs authority, except for cases expressly provided for by the Customs Code of the Russian Federation (Article 144 of the Labor Code of the Russian Federation).

Without the permission of the customs authority, the carrier is not entitled to:
1) leave the vehicle and goods unattended;
2) change the place of parking;
3) unload and reload goods, etc.

Such actions are administrative offenses, liability for which is provided for by Articles 16.5, 16.7 and 16.13 of the Code of Administrative Offenses of the Russian Federation.

From the moment of presentation to the customs authority and until their release, the goods are in temporary storage under customs control (Article 145 of the Labor Code of the Russian Federation).

The procedure for paying customs duties

Payment of customs payments is made before acceptance or at the same time as the acceptance of the cargo customs declaration.

If the customs declaration was not filed on time, then the deadline for payment is determined from the date of expiration of the deadline for filing the customs declaration (Article 119 of the Labor Code of the Russian Federation).

Customs payments can be paid both in Russian rubles and in foreign currency, at the rate of the Central Bank, except for cases when payment of such a payment is possible only in foreign currency.

Currency conversion is carried out at the rate of the Central Bank of the Russian Federation on the date of adoption of the customs declaration (Article 123 of the Labor Code of the Russian Federation).

Note! Customs payments may be paid by the declarant or other interested person.

In exceptional cases, by decision of the customs authority that performs customs clearance, the payer may be granted a deferral or installment plan for the payment of customs payments for a period not exceeding two months from the date of acceptance of the customs declaration.

For the provision of such a deferral or installment plan, interest is charged in the amount of the discount rate of refinancing of the Central Bank of the Russian Federation (Article 121 of the Labor Code of the Russian Federation).
The collection of unpaid customs payments is carried out by the customs authority in an indisputable manner, regardless of the time when the fact of non-payment was discovered. During the time of the debt, a penalty is charged in the amount of 0.3% of the amount of arrears for each day of delay, including the day of payment (Article 124 of the Labor Code of the Russian Federation).

If the amounts of customs payments are paid (or collected) excessively, then such amounts are subject to return.

In this case, in accordance with paragraph 12 of Article 78 of the Tax Code of the Russian Federation, the general procedure for the return of the overpaid amount of tax, due, as well as penalties established by Article 78 of the Tax Code of the Russian Federation is applied.

Therefore, the provisions of the Customs Code of the Russian Federation concerning the return of overpaid amounts are applied to the extent that they do not contradict the provisions of Article 78 of the Tax Code of the Russian Federation.

So, for example, Article 125 of the Labor Code of the Russian Federation establishes that the return of overpaid customs payments is made at the request of the person within one year from the date of payment of these payments.

And in accordance with paragraph 8 of Article 78 of the Tax Code of the Russian Federation, an application for the return of overpaid tax can be filed within three years from the date of payment (i.e., the Tax Code of the Russian Federation has extended the period for filing such an application).

But if during the return the established period for such a return was violated (one month from the date of filing the application), then the amount of overpaid customs payments that were not returned within a certain period is charged% for each day of violation of the return period at the refinancing rate of the Central Bank of the Russian Federation that was in force in days of violation of the return period.

If the excessive payment of customs payments was made in foreign currency, interest is accrued on the amount of overpaid customs payments, recalculated into the currency of the Russian Federation at the exchange rate of the Bank of Russia on the day of the excess payment (clause 9, article 78 of the Tax Code of the Russian Federation, clause 18 methodological recommendations on the procedure for the return or offset of overpaid and overcharged customs payments and penalties sent by Letter of the State Customs Committee of Russia dated August 30, 2002 N 01-06 / 35208).

customs control

From the moment of acceptance of the customs declaration and until the moment of crossing the customs border of the Russian Federation, the exported goods are under customs control (Article 192 of the Labor Code of the Russian Federation).

The Customs Code of the Russian Federation provides for the following:
1) verification of the CCD and documents (documentary control);
2) customs inspection of goods;
3) other actions (oral questioning of officials, verification of the accounting and reporting system, etc.).

Note! In accordance with the provisions of Article 187 of the Labor Code of the Russian Federation, customs control can be selective, i.e. the customs body is not obliged to apply all the prescribed forms of customs control to the exported goods every time.

Documentary control

Documentary control and inspection of goods are carried out by the customs authority of the Russian Federation no later than ten days from the date of acceptance of the CCD and submission of all required documents and information, and in relation to a number of goods named in Article 133 of the Labor Code of the Russian Federation (in particular, perishable goods), - no later than three days (Article 194 of the Labor Code of the Russian Federation).

In this case, if the presentation of goods and vehicles is required, the specified periods are calculated from the moment they are presented.

The implementation of documentary control consists of the following operations:
1) checking the compliance of the information specified in the customs declaration, incl. names of goods, their quantity, weight, etc. information contained in the documents;
2) product code in accordance with the FEACN;
3) countries of origin of goods;
4) on the subject of prohibitions and restrictions on the export of certain goods from the Russian Federation;
5) currency control;
6) determining the customs value;
7) payment of customs payments;
8) compliance with the requirements and conditions of the declared customs regime;
9) release (conditional release) of goods in accordance with the declared customs regime.

At the end of the inspection of the customs declaration, documents and information, when declaring goods, a stamp is affixed:
a) "Release approved".
Such a stamp means the successful completion of the customs clearance of exported goods. It is affixed to the customs declaration, as well as at least two copies of the submitted documents of the carrier (or their copies) indicating in their upper right corner registration number GTD. After that, the goods are transferred by the customs authorities of the Russian Federation to the disposal of the person moving them;
b) "Release prohibited".
Such a stamp is affixed to the CCD in the event that in the process of customs control, officials establish the impossibility of releasing the goods in accordance with the conditions of the declared customs regime.
The reason why the release of goods cannot be carried out is indicated on the reverse side of the customs declaration (clause 2.11 of the Instruction for checking the CCD).

customs inspection

The decision on whether or not to conduct customs inspection of exported goods is made by officials of the customs authority in the course of documentary control (clause 1.3 of the Instruction for checking the CCD).

Having made a decision to conduct a customs inspection, the official makes an entry "With inspection" on the reverse side of the customs declaration, indicating a brief rationale for such a decision.

The procedure for conducting customs inspection is established by the Regulations on the customs inspection of goods and vehicles, approved by Order of the State Customs Committee of Russia dated May 8, 2002 N 470.

The decision to conduct an inspection can be made, for example, if there are grounds to assume a violation of customs rules or in order to double-check information about the goods already indicated in the customs inspection report.

Officials of the customs authority who make a decision on the examination of goods must determine:
- type of inspection (main, repeated or directed inspection);
- scope of inspection (set as a percentage of total goods, depending on the characteristics of the goods being inspected and the circumstances that served as the basis for making a decision on inspection);
- the degree of examination of goods (full or selective recalculation of the names of goods and the quantity of goods of each name, taking samples and samples of goods, complete or selective determination of the mass of goods by weighing, etc.).

The results of customs inspection are recorded in accordance with the established procedure in the act of customs inspection.

Customs control when moving goods across the state border of the Russian Federation

The last stage of customs control is control at the point of entry of goods across the State Border of the Russian Federation.
Such control is carried out in accordance with various regulations of the State Customs Committee of Russia, depending on the type of transport used to transport the goods.

In particular, the control of goods exported by motor vehicles is carried out in accordance with the Regulation on the conduct of customs control of goods exported from the Russian Federation at automobile checkpoints across the State Border of the Russian Federation, approved by Order of the State Customs Committee of Russia dated February 28, 2002 N 204 (hereinafter - the Regulation on conducting TC).

The obligation to present documents in this case is usually assigned to the carrier, since neither the exporter nor the customs broker is usually present at the checkpoint.

At the checkpoint, the carrier must simultaneously submit the following documents to the customs authority (clause 7 of the Regulations on Conducting the Customs Code):
1) the fourth copy of the GTD;
2) the international waybill provided for by the Convention on the Contract for the International Carriage of Goods by Road (1956) (or other transport document) and two copies of it;
3) an A.T.A. carnet drawn up in accordance with Annex "A" to the Convention on Temporary Admission (Istanbul, June 26, 1990), in case of transportation of goods in accordance with this Convention;
4) the act of customs inspection (if it was drawn up during the main customs clearance or on the way and the need to present it at the automobile checkpoint is established by the regulatory legal acts of the State Customs Committee of Russia);
5) control coupon with marks of officials of the Russian Transport Inspectorate of the Ministry of Transport of Russia, performing control functions at the automobile checkpoint;
6) other documents (or copies thereof) drawn up by territorial bodies of other federal executive bodies, in cases established by acts of the legislation of the Russian Federation.

After the inspection, the official of the customs authority must decide on the possibility of the actual export of goods and vehicles outside the customs territory of the Russian Federation.

Depending on the results of the check, the official stamps:
a) "Export is allowed."
Such a stamp is placed on two copies of the shipping document: on the one remaining in the customs authority and on the next one along with the exported goods and vehicles.
The submitted documents (copies), with the exception of documents (copies) remaining in the customs authority for control and storage, shall be returned by the official of the customs authority to the carrier.
On the front side of the control coupon, the official puts down the date and time of the end of customs control, signs, certifies the record with an imprint of a personal seal and hands over the control coupon to the carrier for border control;
b) "Return".
Such a stamp is placed on the reverse side of the control slip in case of failure by the carrier to provide the necessary documents and (or) information or submission of documents that are not properly executed.
In this case, all documents are returned to the carrier, and the employees who carry out border and transport control are informed about the revealed facts. The reverse side of the consignment note briefly indicates the reason for the return of goods and vehicles to the customs territory of the Russian Federation.

If the goods are stopped due to violation of customs rules, then appropriate measures are taken, provided for by the current legislation.

If there are no signs of violations of customs rules, then the vehicle with goods must be placed in the designated places outside the automobile checkpoint until the reasons for the return are eliminated.

Liability for violation of customs regulations

Since the entry into force of the new Code of the Russian Federation on administrative offenses(since July 1, 2002) section X "Violations of customs rules and liability for these violations. Proceedings on cases of violations of customs rules and their consideration" of the Customs Code of the Russian Federation has become invalid.

Now the types of violations of customs rules are regulated by Chapter 16 "Administrative violations in the field of customs affairs" of the Code of Administrative Offenses of the Russian Federation, and the procedure for considering cases and conducting administrative proceedings on such violations is also regulated by the relevant chapters of the Code of Administrative Offenses of the Russian Federation.
Let's consider some types of violations of customs rules, responsibility for which is provided for in Chapter 16 of the Code of Administrative Offenses of the Russian Federation.

Russian companies have the right to register themselves as a participant in foreign economic activity and independently issue a customs declaration and accompanying documents in order to send goods outside of Russia and the Customs Union. However, only competent employees who have a highly specialized education, constantly study changes in the relevant legislation and regularly apply their knowledge in practice can collect a complete package of documentation and legally competently fill out the required papers. It is often unprofitable for an enterprise to hire such highly qualified specialists, since it is cheaper and easier to turn to a broker acting as an export agent.

Your benefits from cooperation with the customs broker Bereg LLC

Our company will conclude an agreement with you and carry out the necessary clearance of the customs procedure for the export of goods. With us you will receive:

• Saving time. Legally correct documents and the use of the preliminary declaration procedure will allow any legal cargo to cross borders without delay or delay.
• Reducing financial costs when sending products abroad. Competent employees will draw up the best routes, choose the best options for customs clearance of products in specific circumstances, and prepare a rationale for the fiscal authorities to apply a zero VAT rate.
• Legal support. If necessary, we will challenge the actions of customs officers, return the excess paid through the court.
• Possibility to order a complex of services at once. We will develop a complete logistics chain - from exporting products from a warehouse in Russia to bringing them to a foreign buyer.

To calculate the cost of customs clearance services for the export of goods from Russia, leave a request on the website or call the company's managers. Do it without delay, as our prices are affordable and large enterprises and small firms. You can contact us both before the start of the export transaction, and at any stage in case of difficulties. We are committed to long-term cooperation, so the specialists will delve into the specifics of your situation and apply their many years of experience to solve all the tasks assigned to them. With us customs procedures export and import will be easy and fast, and you will be able to concentrate on strategic development your business.

Export of goods from Russia is the export from the customs territory of the Russian Federation of goods and intangible products. This procedure requires the participation of both transport and logistics companies and those who process the cargo for export. In the context of the growing need of Russian enterprises in the sale of goods for export, the Group of Companies "GTK-S" has developed a universal solution to the problem. One of our companies - LLC “Company “GTK-S” - an export customs representative, was specially authorized by us to work with Russian companies exporting goods abroad. We will reveal the advantages of working with an export customs representative on this page.

Analysis of the clearance of export cargo through the "export" and ordinary customs representatives (TP)

"Export" TP(LLC "Company" GTK-S ")	Regular TP(JSC Firm GTK-Service)
- only goods for export, not subject to export customs duties	- export (all customs procedures, all goods), import (all customs procedures)
- lower risks (reduction of inspections, examinations, checks)	- all risks associated with import and export are taken into account
- accelerated customs clearance (risks are lower, therefore auto-registration of diesel fuel, auto-release)	- less auto-registration and auto-release
- reduction of document flow (LLC "Company" GTK-S "on the simplified tax system, VAT rate - without VAT) there is no need to confirm the zero VAT rate during customs clearance and delivery	- customs clearance with VAT
- does not affect the increase in the VAT rate from 18% to 20%	- affects the increase in the VAT rate
Conclusion: lower cost of services, fewer documents, fewer problems during registration	Conclusion: higher cost, more documents, lower speed of customs clearance

When exporting goods, customs clearance is usually carried out within 2-4 hours. As practice shows, usually this process can take place even faster. The record of the release in which the customs released the goods is from 1 minute to an hour, but only if there are no export customs duties and no additional control.

The export customs representative of GTK-S Company LLC is not only an accelerated customs clearance due to the automatic procedure for registering an electronic customs declaration, but also an “auto-issuance” of the declaration. For our client, this is expressed in the efficiency of the provision of this service. The term of customs clearance (from the moment of registration to release) is a matter of minutes.

GTK-S Group of Companies offers the FEA participant the most up-to-date and effective solution on the organization of customs clearance of a commercial consignment of goods sent abroad under your contract - cooperation with LLC “Company “GTK-S”, an export customs representative. At the first contact, our specialists will tell you in detail how to issue documents for an export delivery for export, about the time frame for obtaining confirmation of the actual export of goods, provide a list of documents for customs clearance of exports and explain the procedure for “customs clearance” of goods in Russia.

Features of customs clearance goods for export

Certain types of goods during the clearance of exported cargo often fall under additional control measures from customs.

Situations to be considered during export customs clearance of cargo:

1. Industrial equipment, in accordance with the assigned TN VED codes, may fall into the list of military or dual-use goods. In this case, in order to issue an export, it is necessary to submit permits from the authorized Federal Services (FSMTC and FSTEC) so that customs does not prevent the export of these goods abroad.
2. When exporting goods with a registered trademark from Russia, it is necessary to obtain permission from the trademark owner to export the goods.
3. At customs regime export for goods of foreign production, it is necessary to provide information on the cargo declaration, according to which customs clearance was issued when imported into Russia.
4. Using the services of the export customs representative LLC "Company" GTK-S ", you can minimize or even reduce to zero some risks. For example, the risk of inspection of the cargo and additional checks that make the procedure for export customs clearance longer or associated with the actual provision of goods to the customs authority. We work on the simplified tax system, which for you is expressed in a minimum package of documents and simplification of reporting.

Documents required for export clearance

Using the services of the export customs representative LLC “Company “GTK-S” you can minimize the package of documents provided for customs clearance of the exported goods. For export clearance, the following documents are required as standard:

• Foreign economic contract.
• Invoice (account).
• Packing list
• Product description
• International bill of lading.
• Certificates, licenses, other permits for the export of goods (if necessary).
• Confirmation of ownership of the shipped cargo.
• Documents confirming the origin of the cargo (certificates, certificates of quality), trademark and the manufacturer.

Employees of GTK-S Company LLC may request additional documents, the need to provide which is due to specific provisions of the contract or individual features cargo.

Customs clearance of goods for export with LLC "Company" GTK-S "

In our Group of Companies GTK-S, the organization LLC "Company" GTK-S "specially works as an export customs representative. The task of this organization is an exceptionally efficient customs clearance of EXPORT. We present a full list of services for customs clearance of export of goods:

• providing advice on the preparation of a foreign economic contract;
• checking the completeness and correctness of filling in the prepared documents;
• obtaining the conclusions of expert organizations for export control;
• registration of certificates of origin;
• preparation of an export declaration;
• receipt of confirmation of the fact of export of goods from the border customs, necessary for the return of VAT.

Customs payments for export

An important issue is customs duties for export.

According to federal law No. 289, exporters starting from September 4, 2018 are not required to pay customs duties for making customs operations associated with the release of goods under the export procedure. But this does not apply to all categories of goods, but only goods not subject to customs duty. As a rule, resource goods, including oil-containing products or products based on them, are subject to customs duties. When customs clearance of such goods for export, it is necessary to clarify with the broker in advance the amount to be paid. It should be borne in mind that a number of oil-containing products or products based on them can only be issued in strictly designated places.

By the forces of the Group of Companies GTK-S, more than a dozen consignments of goods for export are processed per day. Your cargo can be shipped in any region Russian Federation and follow to any country outside the Customs Union. Export customs clearance is one of our priority areas.

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