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The procedure for working with new members of foreign economic activity. All about foreign economic activity of individual entrepreneurs and companies

Get on the path foreign economic activity, at first glance, not so difficult. It is enough to find a foreign partner, sign a contract, and in a couple of weeks you can meet the goods sent by him at the border. But here is where the fun begins. Customs!

In accordance with the Customs Code, all goods and vehicles transported across the border are subject to declaration and customs clearance. The customs border coincides with the state border, but the state border is in this case only a checkpoint. The actual clearance ("customs clearance") is carried out at the customs post already in Russia. To do this, within 15 days from the date of presentation of the goods, customs officers must provide accurate information about the cargo. If during this time it is not possible to collect all the necessary documents, the customs office may extend the deadline for filing papers, but no more than two months. To obtain such permission, you will have to submit a written request and explain the reasons for the impossibility of submitting documents within the prescribed period.

FEA: how to join?

In order to simplify the course of customs clearance, a company can register with the customs and receive an accounting card for a participant in foreign economic activity (UK FEA). This procedure is not easy and requires the preparation of a rather impressive package of documents. In principle, it is not mandatory, since, according to the customs legislation, all persons on an equal footing have the right to import goods into the country. In other words, the absence of a Criminal Code of a foreign economic activity participant cannot be a reason for refusal in the customs clearance of his goods and vehicles. But its presence greatly facilitates and speeds up the customs clearance procedure, since the card serves as a means of identifying a participant in foreign economic activity in his legal relations with customs authorities. In particular, with each delivery of goods, it will not be necessary to present a complete package of documents to customs. Enough cards and documents required for customs clearance of a particular consignment of goods.
In order to register and receive the UK FEA, before the start of clearance of goods, you should apply with an application to the customs office at the place of your state registration. In addition to the application, copies of all constituent documents, certificates from the State Statistics Committee and certificates from the State Tax Inspectorate, balance sheet for the last reporting period, certificates from the bank on opening accounts, certificates from the departments of currency control and customs payments and the law enforcement unit of customs about the absence of debt. It is not easy to collect and prepare the entire package of documents, but many companies offer such services. law firms however, they are not cheap. On average, in Moscow, registration of the UK FEA costs about 1,000 US dollars.
By the way, if time permits, the organization can ask non-lawyers all unclear "customs" questions consulting companies for a lot of money, but directly to customs officers. Any advice on customs(both oral and written) they are obliged to give free of charge.

1000 bucks is not the price!

The process of declaring goods with a customs value of up to USD 1,000 and above is different. True, excisable goods are not taken into account; they are subject to labeling or licensing upon importation. The rest of the goods worth up to $1,000, moving under one transport document, from one sender to one recipient and presented to customs at the same time, can be declared by filing a written application freeform in duplicate.
When "clearing" such goods, you do not need to pay clearance fees for goods worth up to $ 500, and customs duties and taxes are charged and collected using TPO. The application must contain the following information:
the name of the customs authority to which the goods are declared;
information about the declarant or the person moving the goods, if the declaration is made by a customs broker;
information about the sender and recipient of goods, the number and date of execution of the transport document;
information about the declared customs regime;
information on each product (name and code of the Russian Federation, quantity, customs value, rate and amount of customs duties and taxes payable).
The application must be accompanied by transport documents, invoices for payment for goods and other documents that, in the opinion of the declarant, can help customs officers make a decision to release the goods.
If the customs value of goods exceeds $1,000, then the declaration is made using the CCD. One declaration may contain information about the goods contained in the same consignment, which are subject to the same customs regime. The main sheet of the customs declaration contains data on only one product. As one product, goods of the same name are declared, contained in one consignment, assigned to one classification code for Russia, originating from one country or from the territory of one economic union or communities. If their country of origin is unknown, they are subject to the same conditions of customs and tariff regulation and the use of prohibitions and restrictions. Each of the additional sheets may contain information about three more goods. The number of additional sheets that can be attached to one customs declaration is not limited. When declaring in one GTD of goods of various items contained in one consignment, indicating one classification code according to the main sheet of the customs declaration, a list of goods must be attached. The GTD is filled in on a computer using a special program, and its electronic copy is also formed. In total, four copies of the declaration are submitted.

border price

Customs payments that must be made during the "customs clearance" of the goods are import customs duty, VAT, excise and various customs duties(for example, for the presence of cargo in a temporary storage warehouse (TSW) or in a customs warehouse). The tax base for calculating customs duties is the customs value of goods and (or) their quantity. Responsibility for the payment of all these amounts is borne either by the declarant himself, or by the customs broker, if he is engaged in cargo clearance. The customs value of the imported goods must be determined by the declarant independently. To do this, six methods are used in the given order:
1) at the transaction price of imported goods;
2) at the transaction price with identical goods;
3) at the price of a transaction with similar goods;
4) cost subtraction;
5) cost addition;
6) backup method.
This sequence cannot be changed, with the exception of the 4th and 5th methods, the order of use of which can be chosen by the declarant himself. It is always necessary to start the assessment by checking the applicability of the first method as the main one. If for some reason this is not possible, then one of the five remaining ones is applied. Each subsequent valuation method is applied only when the customs value cannot be determined using the previous one. When determining the cost by methods 1-3, information can be used - both available from the customs authorities and documented, provided by the declarant. Method 4 is based on the price at which the goods are sold unchanged, and Method 5 is based on data on the cost of producing the goods. These two methods can be applied in any order. Method 6 is a reserve method and is used in cases where none of the previous ones is applicable to determine the customs value.
Given the number of methods and the complexity of determining the customs value of goods, it is this issue that causes the most litigation with the customs authorities.
- In view of the frequent disagreements on this issue, extensive judicial practice has developed by now. Most of the controversial points on the issue of determining the customs value are reflected in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 26, 2005 No. 29 "On some issues of the practice of resolving disputes related to determining the customs value of goods." I advise the document to be studied by novice participants in foreign economic activity, since many questions will immediately be "removed", - recommends Viktor Vargin, Deputy General Director for legal matters LLC "Prio-Audit" - In general, the analysis judicial practice allows us to conclude that participants in foreign economic activity manage to defend their own position very often, though, mainly, only in courts, since complaints to higher Customs, unfortunately, almost never lead to positive results.
Litigation, of course, is not shameful. But it will take a lot of time. Therefore, when filling out the customs declaration, the greatest attention should be paid to the key points - the customs value of the goods and its code. The code is determined in accordance with the TN VED of Russia. Its correctness is very important, since the rates of customs payments depend on it. Payments are due before the declaration is submitted.
- In my practice, there were cases when the exact customs value of the goods could not be determined. And not only to us, but also to customs officers. Since, by law, they are required to release the goods within three working days from the date of acceptance of the declaration, in such ambiguous situations they are asked to provide security for the payment of customs duties and a possible fine. The amount can be quite significant, for example, 300 percent of the approximate value of unpaid customs duties. To avoid such situations, in case of difficulties in classifying goods, we try to apply in advance, before delivering the goods to the country, with a request to the department of tariff and non-tariff regulation of customs. They study the data on the product and give their opinion with the product code, which we already calmly enter into the customs declaration, - says the head of the logistics department of a large printing plant.
Documents confirming the correctness of determining the value of goods are provided for verification by the customs authorities. If officials consider the information insufficient for making a decision, they may request additional documents from the declarant. In the event that the importer does not provide the necessary paperwork, customs officers have the right to independently determine the value of the goods, based on the above methods.

Typical set

An approximate list of documents required for customs purposes:
founding documents(charter, memorandum of association);
registration documents (certificate from the State Statistics Committee (on the OKATO code), certificate from the State Tax Inspectorate on the assignment of TIN and KPP, UK FEA);
a contract for the supply of goods;
permits (licenses and certificates, if necessary);
financial documents (certificates from authorized banks on the availability of ruble and foreign currency accounts, a copy of the transaction passport issued by the bank in which the current account is opened, payment documents confirming the payment of customs duties);
shipping documents (invoice, invoice, proforma invoice, specifications, packing lists, certificate of origin);
transport documents (CMR, railway bill of lading, air waybill or bill of lading - depending on how the goods are transported).
If the goods are unusual, specific, then the declarant, at his own discretion, may submit any explanatory materials: technical description, samples, booklets, posters, etc.

custom kitchen

According to the legislation, the terms of customs clearance of goods should not exceed a maximum of three days.
- It is not profitable for us to delay the clearance of goods, because the increase in trade allows us to increase the amount of customs duties and payments transferred by us to the state budget. If we have no complaints about the design and content of the CCD filed by the declarant, if all the necessary documents are in order, in most cases the decision on release is made in one day, - says a specialist from one of the Moscow customs.
Meanwhile, the procedure for verifying the declaration is not simple and multi-stage. Accepting from the declarant of the customs declaration with supporting documents, the customs officer must check the rules for filling it out, the availability of all necessary papers and the compliance of the information in the electronic copy of the information on paper. The next employee controls the correctness of determining the product code according to and the information declared in the customs declaration - to determine the country of origin of the goods and provide tariff benefits and preferences. Then the accuracy of the choice by the declarant of the method of valuation of goods and the correctness of the declared customs value of goods are checked in accordance with the chosen method and documents confirming it. After that, the officer verifies the correctness of the calculation of customs payments, their actual receipt on the account of the customs authority and the presence of debts on them. Each inspector, after completing his stage of control, on the reverse side of the first sheet of the customs declaration under the numbers 1, 2, 3 or 4, respectively, writes "Checked" and puts the date, end time of the check, his signature and seal. At the last stage, the passage of the previous stages of customs clearance and control is checked, a decision is made on customs inspection and its implementation. During the inspection on the CCD under the number 5, the entry "Inspected" should be made and the result, number and date of the inspection certificate should be indicated.
And only after all these procedures, the head of the customs post or his deputy decides to release the goods or about the impossibility of doing so. If the decision is positive, the CCD is stamped "Issue permitted" and the personal seal of the person who accepted it. The head of the post or his deputy at any stage of control may prohibit the release of goods. In this scenario, instead of "Checked", the entry "Not subject to release" is made and the reason for this is indicated. On customs declaration and transport documents are stamped "Release prohibited". In this case, customs clearance fees are not refundable.

Just. But not for everyone

Generally speaking, simplified customs clearance is allowed, it saves time and money for entrepreneurs. Organizations that do not violate customs legislation, have been engaged in foreign economic activity for at least three years and agree to keep records in a way that ensures transparency of the information required for customs can receive significant preferences.
For example, for such firms, a procedure for the periodic declaration of goods and vehicles is provided. This means that with regular movement through customs border identical goods, an organization may file one customs declaration for all goods imported within a certain period of time. The procedure for the release of goods before the submission of a customs declaration will also significantly speed up the turnover of goods for participants in foreign economic activity. Of course, provided that all the necessary documents are submitted, customs payments are paid or their payment is ensured, and the company guarantees that it will still submit a declaration within a specific timeframe (up to 45 days after the release of the goods). Finally, beneficiaries receive the right to carry out the clearance of goods not at customs, but directly on the territory of their facilities. It is more convenient to store goods in your own warehouse, since the organization does not have to place imported goods in a temporary storage warehouse (TSW), and therefore pay for the placement of goods and related services there.
There is only one minus in all these benefits - the above simplified procedures are designed mainly for large participants in foreign economic activity and require special permission FCS of Russia. But there are also simplified customs clearance procedures, for the use of which permission is not required. This is the submission of an incomplete customs declaration and preliminary declaration. When using an incomplete customs declaration, the goods may be processed even in the absence of any information required to fill in the customs declaration, provided that the missing data will be reported. The pre-declaration procedure provides for the filing of a declaration for goods prior to their arrival in the customs territory of the Russian Federation. Documents are checked by the customs authority even before the import of the goods, and when it arrives, the organization can already dispose of it independently.

Temporary storage warehouses, where customs posts work, also do not sit idle.

We do our best to reduce the time for our clients customs control, applying, if necessary, simplified schemes, in particular, preliminary declaration. This significantly reduces the customs clearance time on the day the goods actually arrive in Moscow. Well, and an individual approach to each client, of course. In addition, imported printed materials are examined only in exceptional cases - when a special risk management system is triggered. And the very procedure of customs control at the temporary storage warehouse "Rospechat" is debugged so that the whole process takes no more than 2-3 hours, - says Svetlana Belova, head of the Customs Department of the Department of Logistics of the Agency "Rospechat".
Another serious question that torments all novice participants in foreign economic activity: should I go into the customs jungle myself or entrust it to professionals?

Concise Dictionary customs terms

CCD (cargo customs declaration) - unified document, designed to provide the customs authority with the necessary information about the person moving goods or vehicles; about the product; about foreign trade.
CPO (customs receipt order)- a document used for calculation and payment of customs duties.
TN VED of Russia- Commodity nomenclature of Russia's foreign economic activity.
Declarant- a person who declares goods or on behalf of whom goods are declared.
Customs Broker- an intermediary performing customs operations on behalf of and on behalf of the declarant.
Release of goods- the action of the customs authorities, which consists in allowing the use and (or) disposal of goods. Release for domestic consumption - a customs regime under which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to export them.
free circulation- circulation of goods in the customs territory of the Russian Federation without the prohibitions and restrictions provided for by the customs legislation.
customs regime- the status of goods and vehicles for customs purposes, depending on the purpose of their movement across the customs border and use.
Customs declaration- a document in the prescribed form, which indicates the information necessary for submission to the customs authority.
Transport (shipping) documents - bill of lading, waybill or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods, vehicles with international transport.
Commercial documents - invoice (invoice), shipping and packing lists and other documents that are used in the implementation of foreign trade activities and confirm the fact of transactions related to the movement of goods across the customs border.
Customs documents - documents drawn up exclusively for customs purposes.
UK FEA- registration card of a participant in foreign economic activity, issued by the customs authority upon registration.

I want to buy goods abroad and bring them here. What is needed for this and where to start?

For customs representatives (brokers) - this is one of the most popular questions, which they will be happy to answer you. In fact, more often than not, another question is hidden under this question. For a novice businessman from foreign economic activity, it is first of all important to understand “how much to pay?” and “what permits do you need to obtain from which authorities?”

This article will help a novice participant in foreign economic activity to navigate relatively, but it will be difficult to present the full range of issues and situations that arise during the customs clearance of goods.

Any company that has encountered in its activities the need to import goods into the territory of Russia or export goods, begins foreign economic activity (FEA).

Based on the 17 years of experience of LCM GROUP, it is recommended to start by clarifying two questions: the country of origin of the goods and searching for the TN VED code at least at the level of the first four characters. Since it is they who will first of all signal about:

a categorical unambiguous ban on imports without any conditions;
prohibition or additional restrictions on import from a particular country;
what licenses, certificates and other permits you need to obtain for import and customs clearance;
whether you can get these same permits.

Any goods for the purposes of customs operations (as part of customs clearance for international cargo transportation) must be coded according to the TN VED classifier (Commodity nomenclature of foreign economic activity). The essence of the classifier is that each product is assigned a 10-digit code, which is then used when performing customs operations, such as declaring or collecting customs duties. Such coding is used to ensure unambiguous identification of goods. There are more than 2.5 thousand positions in the TN VED of Russia, among which you need to find "your own".

There are nuances. And with appropriate perseverance and luck, it may be possible to prove that the imported goods are not exactly what is indicated in the regulatory document. But if you do not have enough experience in this matter, interaction with representatives of the customs authorities will not be the most successful business.

Let's assume that there were no problems with the TN VED code, and you were able to independently, quickly and unambiguously decide on the coding of future imported products. If not, it is best to turn to professionals who have been engaged in the selection of the TN VED code for more than a dozen years and during this time there have been many situations where, for example, both drugs and completely harmless painkillers may well fall under the same code pills. Or vice versa - one product can be classified by two different TN VED codes. Only professionals (official customs representatives (brokers) with vast experience in the field of customs clearance) will provide you with a comprehensive information about the goods.

Customs payments- customs duties (import and export), taxes (import VAT and excise), fees (for customs escort, customs clearance of goods) collected by the customs authorities.

Customs payments are determined by Article 318 of the Customs Code of the Russian Federation. Customs payments include:

customs duties;
import customs duty;
export customs duty;
excise tax levied on the importation of goods into the customs territory of the Russian Federation;
Value added tax levied on the importation of goods into the customs territory of the Russian Federation.

Calculation of customs payments is made on the basis of an assessment of the customs value of the goods and its classification in accordance with the international coding of the TN VED, as well as the weight, volume, quantity of cargo (pieces, pairs, etc.), content of a certain substance. The procedure for calculating customs payments is prescribed in the legislation for each group of goods, but for the most part, customs duties are calculated from the customs value.

If the goods are imported from a country with the status of "most favored nation", customs payments are calculated at the base rate for goods in the absence of other preferences and benefits. For goods originating from countries (about 40 of them) that do not have this status, the import customs duty will be doubled.

Preferences: when importing some goods originating from certain countries, the import customs duty is either not paid at all, or its size is reduced. Let us note for you the two most significant benefits for today of all the others:

the absence of import duties on certain goods originating from the “least developed countries»;
lack of import customs duty for the import of the vast majority of goods from the CIS countries.

Now let's turn to the term "Country of origin" and the associated "direct shipping rule".

A few words about the definition of "Country of Origin". Various nuances of this term are specified in the following documents: Agreement of November 20, 2009 "On the Rules for Determining the Country of Origin of Goods in the Commonwealth of Independent States", Agreement of the CIS countries of April 12, 1996 "On the Rules for Determining the Origin of Goods of Developing Countries When Granting Tariff Preferences within the Generalized System of Preferences.

But you can ask your potential foreign seller if he can provide a certificate of origin of goods. In the case of the CIS countries, it is called ST-1, and in the case of the rest, it is a form “A” certificate. This does not mean that you will definitely need it, but it is better to have this document available.

The term "direct shipment". In order to receive a potential exemption (i.e. not to pay a fee at all or part of it), 3 conditions must be met:

the country of origin of the goods must be a country to which the import customs duty exemption applies (in this case, you will need a certificate of origin);
export goods - on the basis of an agreement with a resident of the country of origin of the goods;
the goods must be delivered directly from the country of origin of the goods.

Suppose you have calculated the minimum approximate value of customs payments. But the delivery of goods to the country requires other expenses - already commercial for:

Receipt permits: licenses, permits, certificates. There are no uniform prices, but it is possible to minimize your costs by contacting not intermediaries, but directly to the goods certification body, which is authorized to issue such documents.
The procedure for customs clearance by a customs broker.
Storage of imported cargo in a temporary storage warehouse (temporary storage warehouse). Whether the goods will be stored in a warehouse and how long it will take depends not only on the availability of documents, the type of imported goods, but also on the value of the customs value. That is, if the specialists of the customs authority decide that you have not proved your customs value, they will present their calculations and ask you to pay additional customs payments - this procedure is called customs value adjustment. And until you pay them extra, with a high degree of probability, the goods will be stored in a temporary storage warehouse. And in order to prevent this from happening, without having own experience, it is better to apply for the service of proof of value to a customs broker (official customs representative), which will cost much less than storing goods in a temporary warehouse.

And this is without taking into account the costs directly for the purchase and delivery of goods.

If, after all these calculations, you still have a desire to engage in foreign economic activity, you can begin to develop a foreign economic contract. Foreign economic activity (FEA) of the company in the territory Russian Federation regulated by the Customs Code of the Customs Union, as well as a number of additional normative documents. In order to start foreign economic activity, it is enough for a company to open a foreign currency account, conclude an import or export contract(it is desirable that its content in terms of the delivery of goods be guided by the conditions) and issue a transaction passport (bank guarantee) for it at the bank.

The value of the customs value of the goods, which is the basis for calculating customs duties, also depends on the terms of delivery according to INCOTERMS.

If the amount of the contract on the date of its conclusion exceeds the equivalent of 50,000 US dollars, you need to issue a transaction passport. To do this, you need to contact the bank where your current account is opened (instruction of the Central Bank 117-I).

Further development of events (shipment of goods, delivery of consolidated cargoes, direct customs clearance, acceptance of goods and their payment, timely reporting on foreign exchange transactions, cargo insurance, etc.) depends on your agreements with your partner under the contract, as well as on the customs broker.

You can arrange customs clearance by yourself. To do this, you need to know which the customs post will inspect the first cargo and go through the registration procedure. As a result of this registration, the company will be assigned an individual customs number (ITN), which will be used in all subsequent operations of crossing the goods of this company through the customs posts of the Russian Federation.

To obtain an ITN, you must collect the following documents:

Extract from the Unified State Register of Legal Entities a month ago.
Photocopies of statutory documents (notarized).
A photocopy of the lease agreement for the premises from which the company operates and a document confirming the ownership of the landlord.
Bank account statement no more than a month old.
Accounting report on financial activities companies for the last reporting period.
A photocopy of the foreign economic contract.
The original passport of the transaction.
Orders on the appointment of the head of the company and its representative responsible for customs clearance of cargo, copies of their national passports.

After that, it is necessary to fill in the application form of a foreign economic activity participant and explanations to it. The head of the company or his deputy (in this case, it is necessary to issue a power of attorney) must pass an interview with the head of the customs post, during which the package of documents listed above is provided.

According to Article 152 of the Labor Code of the Russian Federation, the customs authorities release goods no later than three working days from the date of acceptance of the customs declaration, submission of other required documents and information, as well as - from the day the goods are presented to the customs authorities, except for the case of an extension of the time for the inspection of goods in accordance with paragraph 2 of Article 359 of the Customs Code.

Some large companies create entire departments, hire qualified customs clearance specialists, regularly organize their training, advanced training, certification, provide them with the necessary Technical equipment, software. But it must be taken into account that independent customs clearance of goods entails significant financial and time costs, as well as the lack of guarantees in the correctness of paperwork: in case of errors or claims against the importing company, responsibility falls on entity and personally on Director General companies.

Analyzing your calls and questions, we decided to create a table for those who are faced with the need to organize a foreign economic transaction for the first time.

The table shows the sequence of actions by which the implementation of foreign economic activity will minimize financial and time costs. All actions, from concluding an agreement with a customs representative (broker) to calculating customs payments and resolving issues of delivery of groupage cargo in international cargo transportation, are given in the second column, the performers of the operations are indicated in the third column, and in the fourth - comments are given - why is it necessary to do that or other action.

The algorithm of actions for organizing a foreign economic transaction with the help of a customs broker:

№	Action	Executor	For what
1	Conclude an agreement with a customs representative	Customs representative-Declarant	The broker is responsible for the timely execution and quality of the services provided.
2	Prepare a package of documents for registering a company as a participant in foreign economic activity	Subject of foreign economic activity	Lack of accreditation is the basis for refusal in customs clearance
3	Register at the customs post as a participant in foreign economic activity	Customs representative
4	Select customs regime (export or import)	Subject of foreign economic activity	Allows you to calculate its profitability before the start of a foreign economic transaction
5	Familiarize yourself with the list of documents to be submitted to customs in accordance with the selected mode	Subject of foreign economic activity
6	Check the foreign trade agreement for compliance with the requirements of customs authorities and currency control authorities	Subject of foreign economic activity
7	Calculate a foreign economic transaction (selection of a product code, calculation of customs payments, informing about all costs associated with customs clearance of goods), delivery, services of a customs representative, etc.)
8	Coordinate the list of documents to be provided with the customs representative	Customs representative - Subject of foreign economic activity	Pre-registration of permits will prevent cargo demurrage. Permits may be required
9	Resolve shipping issues	Customs representative - Subject of foreign economic activity
10	Agree on the cost of services of a customs representative for customs clearance and delivery	Customs representative - Subject of foreign economic activity

Do you need services for international cargo transportation, delivery of groupage cargo, customs clearance, calculation of customs payments, cargo insurance, certification of goods? Please call the LCM GROUP call center / fill in the price request forms / use the free free consultation.

LCM GROUP will take care of the full customs clearance of documents, taking into account the requirements of each individual customs post and will minimize the formalities that you may encounter during the customs clearance procedure.

You do not have the time / opportunity to open a foreign currency account and become a participant in foreign economic activity? The LCM Group customs broker offers to deliver your cargo through the system from the sender's door to the recipient's door, including customs declaration of goods, transportation (delivery of consolidated cargoes), obtaining permits, cargo insurance, certification of goods, free consultations for you on all foreign trade issues.

Your pleasure from foreign economic activity is our pleasant concern!

You can order the service by calling 8 495 984 64 54

Submit an online application

Sometimes ideas for blog articles come to mind on their own, articles are written quickly, in one breath. The best and most visited, oddly enough, are born with a glass of wine. Like writers in movies J

And it happens that you don’t want to write about anything, but you have to. And then I look for inspiration on the forums and search engine services that provide analytics for queries. And here I was surprised that in 2016 many people are asking the question “Where to start foreign economic activity?”

There is a lot of information on the Internet, but I will also contribute.

FEA is foreign economic activity. Buying something abroad or selling something abroad. Of course, you need to start with market research and analysis, determine demand and potential buyers, but this is not on my blog. It is assumed that you have already decided on the supplier and the purchased goods, checked the supplier for reliability, and the products - for quality. For example, you have found and decided to bring car tires from China for sale in the Russian Federation or for personal use. That's it, you are a participant in foreign economic activity.

Open a currency account in your bank. On this account, you buy currency for the purchase.
Sign a contract with a supplier. In the contract, you prescribe the terms of delivery, the amount, the terms of payment, the details of the parties. You can take the template from the Internet and let the lawyer finalize it. If the transaction amount is more than 50,000 USD, you need to open a transaction passport in your bank.
In the contract, you prescribe the terms of delivery of Incoterms. You agree with the supplier.

The Chinese mostly work on FOB. It's comfortable. In this case, the supplier will arrange the export in his country and deliver the goods to the port or airport designated by you. The cost of services is already included in the price of the goods.

Transfer money to the supplier from the currency account.

You can try to negotiate with the supplier for payment after shipment or 50/50. But in the case of China, you chose to buy there because it's four times cheaper than anywhere else. Pay 100% before shipment. It will be much easier at customs later.

Choose a carrier and a customs broker in your home country. Most of the time it's the same company. The carrier will give you the contact details of their agent in China. Send this contact to your Chinese and forget. They will do everything.

While the Chinese are packing and shipping, get ready to register at customs.

The broker will ask for a stack of articles of incorporation almost up to the ceiling. This is for customs registration. Give him everything. The list of documents at different customs offices differs slightly, but, as a rule, includes certificates of TIN and OGRN, the Charter, a certificate from the bank on open accounts, and other constituent documents. Some greedy brokers charge about 5,000 rubles for this, some do it for free.

Provide the broker with product information. Short description and country of origin (check with supplier for country of origin). This will allow the broker to determine in advance the FEACN code and import customs requirements: for example, what permits (licenses, certificates) you will need to obtain.
If you plan regular deliveries, make an EDS - electronic digital signature. It is necessary so that you do not have to go to customs to sign each declaration. It is issued at the Federal State Unitary Enterprise Rostek, it costs 5900 rubles. A set of documents for registration: copies of the passport, SNILS, employment contract and a job order. Physically, the digital signature is a flash drive, you transfer it to your broker. Or even ask the broker to issue an EDS for you.
Declaration at customs.

To submit a declaration, you will definitely need to provide: contract, invoice, packing, waybill, technical description of the goods. The rest depends on the terms of delivery and the imagination of the customs inspector. Full list documents for declaring are easily googled. I will publish it on my website soon.

After customs gets on your nerves, you will receive a declaration marked “Goods release” and the carrier will bring the goods to the address you specified.
Submit the declaration to the currency control department of your bank within 15 working days.

You can’t tell about all the nuances in one article. But rough plan such actions.

Foreign economic activity is a delicate matter. It's not enough to know theoretical aspects and fundamentals of legislation, although they are very important in this area. The main teacher is experience and practical knowledge.

It is difficult for novice traders to adapt to modern Russian realities. They often cannot foresee what awaits them at the customs post, what risks should be taken into account. The following are some of the most important, in our opinion, tips. We hope they will help you make your business more efficient and profitable.

1. How to start searching for a product

First of all, analyze the structure of demand, as well as the offers of competitors, in order to operate with specific figures.
Any wholesale product is purchased for a specific purpose, whether it be selling to a direct consumer, or selling in bulk. Therefore, before developing your own purchasing strategy, it is important to understand how you can ensure competitive prices in a particular market.
Not always the most reliable buying method is the one your competitors use, or the one historically accepted in the market. If everyone buys from Horns and Hooves LLC, this does not mean that you should not consider alternative options.
The issue of choosing a supplier is always a matter of economic feasibility. However, a sharp change in the supply structure requires time and investment. Only under the condition of systematic and organized actions such investments will pay for themselves quickly enough.
There are 4 main channels for searching for goods: the Internet, the domestic market, outsourcing (search through an intermediary) and participation in exhibitions. Try everything - not always good decision, because a combination of several options may be appropriate for you.
Procurement of goods within the country is usually synonymous with the concept of "purchase from an intermediary". It is possible to agree on the supply of goods directly from the Russian factory only if we are talking about a large party. In addition, such a transaction may not always exceed the expectations of your buyer (discrepancy between price / quality / assortment).
The decision to buy goods manufactured abroad in bulk from an intermediary is advisable only in a number of cases: 1) you are satisfied with the conditions of the intermediary; 2) it is a one-time transaction; 3) you form an assortment and want to select those goods that will be in demand.
If a trial batch of goods purchased through an intermediary fully meets your expectations, you can start searching for a manufacturer. However, before that, it will not be superfluous to miscalculate the economic feasibility of such a step. Think: will it be possible to reduce the cost of goods with such a step?
Be careful when purchasing perishable goods. You should not start with large lots, it is better to conduct a trial purchase or carry in portions. Such traditional moments as the human factor and annoying misunderstandings can play a role at the most inopportune moment.
When working with China, do not seek to purchase goods at the lowest possible price. Of course, you can bargain, reducing the price to an acceptable one. However, if the bargaining reaches the values “on the verge of a foul”, get ready to lose as a commodity.

2. Negotiating

The choice of the place of negotiations is a very important detail of the process. If this responsibility lies with the foreign partner, make sure you are notified of the regulation. You should be warned about the format of the negotiations, especially if a meal is expected. If you did not know in advance that the program provides for dinner or lunch, you have the right to refuse treats.
If you choose the place of negotiation, do not be stingy. Rent a special room in a hotel, an office in a business center or use the services of an embassy. This will demonstrate the seriousness of your intentions.
If negotiations are taking place in Russia, do not let your partner choose the venue for them. It is better if the process takes place on your territory. Moreover, the first meeting can be held in a rented meeting room, if your office does not provide one. On the second day, it is better to schedule a visit directly to your office.
The Chinese often engage in "empty negotiations" for the sake of practice, or they try to sway you into unfavorable terms through blackmail. Using their own tactics will help to insure against such problems. If you see that such steps are being taken, do not forget to communicate that you are considering a number of offers, much more profitable, and are inclined to agree.
If you feel that partners are showing dissatisfaction for no apparent reason, try to keep your cool, because the so-called demonstration of anger is just an attempt to confuse you, make you make concessions.
Do not give the Chinese the exact date of your departure, otherwise they may resort to the tactics of dragging out the negotiation process in order to force you to make concessions. The easiest way to reschedule a departure is if you see that signing a contract is only a matter of time. If your counterpart will delay signing the contract, you will be able to inform him that you are not leaving the day after tomorrow, but tomorrow.
The Chinese often take notes on the words of partners, so try to stick to the same numbers, data, facts all the time.
Get ready to bargain. Artificially inflating prices is a common practice, so don't be intimidated by big numbers, be prepared for the fact that by the end of the process they will reach the indicators you need.
Carefully study all the details of the contract. Make sure there are no misunderstandings between you and your partner.
Try to comprehend the culture and mentality of a foreign partner. It will be easier for you to interact if you are aware of how the person with whom you plan to do business sees the world and perceives the situation.

3. How to become a participant in foreign economic activity

Participation in foreign trade activities will require you not only to know about all the intricacies of customs clearance, but also to expand the staff of the company. Be prepared for this.
Document management and bookkeeping is one of the most important components. For full-fledged work in the staff of the company must be an accountant of foreign economic activity. Add to list official duties an ordinary accountant is unlikely to succeed, since a specialist needs to be well versed in such areas as calculating customs payments, import VAT, tax accounting of imports and exports, etc. The experience of a specialist in carrying out these operations plays an important role here.
Another important specialist who should be hired if you plan to conduct foreign trade activities on your own - the declarant (or a specialist in customs operations). The quality of its preparation is very important, since it is errors in filling out declarations and selecting TNVED codes that lead to administrative violations.
If we are talking about regular cargo flows, a large number of counterparties and a range of purchased goods, hire foreign trade manager, which will take over the entire process of managing foreign trade activities. It is better if the specialist also owns logistics management.
If you are looking to work with big companies, the most convenient organizational and legal form - LLC with common system taxation.
Opening foreign currency accounts for mutual settlements with foreign partners is the next most important step.
For electronic declaration, it is necessary to acquire an electronic digital signature.
To officially become a full-fledged participant in foreign economic activity, during customs clearance in the ports of Vladivostok, it is enough to submit the first declaration on a working day from 9 am to 5 pm, and you will automatically enter the ASTM customs database.
If you plan to transport goods through St. Petersburg, the port of Vostochny-Nakhodka or want to register in advance as a participant in foreign economic activity (at the opening), you will need to pay a visit to the territorial customs administration. In this case, you will need to prepare an impressive package of statutory documents, a certificate from the bank on open accounts, a certificate from federal service state statistics etc. All this must be notarized.

4. Customs and cargo delivery

When filing a declaration on your own, it is important to remember that each customs post has its own characteristics. Post officers may interpret and apply customs laws in different ways.
You should not "go with your charter to someone else's monastery" or try to go to a confrontation with customs representatives. You are unlikely to achieve your requirements, but you will successfully find an enemy in the face of customs officials.
Instead of pressure tactics and attempts to find out the reasons for the discrepancy between the actions of employees and the legislative established rules use friendly communication tactics.
At two different posts, the minimum customs value may be different. Even if they are opposite each other. Of course, you won't know about it in advance. Therefore, it is recommended to carry out one customs clearance at one post, and the second - at another, and in the end choose the best option.
If your declarant interacts with the customs authorities, be prepared for the fact that the first customs clearances will go “with a scratch”, since a specialist inexperienced in dealing with a particular customs office must first understand what conditions apply at this post.
One of the main goals in organizing the delivery of cargo from the port to your warehouse is always to minimize costs. Price and quality should always be in the optimal ratio. Therefore, it is necessary to select the most profitable and reliable transportation options.
In case of irregular deliveries in small batches, it is best to use the services of a forwarding company, which, based on agreements with shipowners, transport companies and Russian Railways can offer various options transportation of goods "from door to door".
When choosing a forwarding company, you should pay attention to the presence of offices in the port cities of the Russian Federation and foreign countries where goods are purchased.
Pay attention to the interaction with the manager of the forwarding company. It must be effective and efficient.
Don't leave everything to chance. Track your goods by container or bill of lading number. This way you can be sure that the terms and conditions of delivery will be met.
If the forwarding company you have chosen does not provide the ability to track the cargo during transportation, it is better to think about replacing it.

5. Customs clearance

When clearing goods, you have two options: take the whole process on yourself or entrust its implementation to a customs representative (may be official and unofficial). When choosing, it is recommended to evaluate your own capacities, as well as the level of knowledge about working with customs and possible risks.
Take care in advance of obtaining permits for customs clearance of goods, such as a certificate of conformity, a declaration of conformity and other papers for the goods you are importing.
Be especially careful when importing household appliances and electronics. Make sure that you do not violate intellectual property rights (have the right to import equipment of well-known trademarks products are not counterfeit).
If you do it yourself, be prepared for the fact that the amount of duties, taxes and fees can reach 50 percent or more of the value of the goods.
Calculate the cost of the transaction in advance (this is where the knowledge of your accountant in the field of foreign economic activity will come in handy), so that in the end the transaction remains profitable for you.
High cost is not a reason to refuse customs clearance. You can use the services of one of the many customs representatives who have the ability to optimize customs payments.
Optimization of customs payments (reduction of the taxable base) is possible only if you act as a buyer of goods on the territory of the Russian Federation, and an unofficial customs representative (gray broker) himself concludes a contract with the supplier and performs customs clearance of goods on the territory of the customs union.
Contacting an official customs representative is an opportunity to carry out customs clearance without your participation, but completely officially. At the same time, the contract with the supplier is concluded on your behalf, and the responsibility for the transaction (including criminal and administrative) in case of violations is borne by the customs representative and risks losing the brokerage certificate.
After completing the customs clearance of the goods within 3 years, the customs authorities have the right to request from you all the documentation for any customs declaration. It is recommended to keep the documentation in perfect order during all this time.

If for the first time in your business there is a need to participate in foreign economic activity, then you need to understand a clear algorithm of actions at the first stage. The instruction was drawn up on the recommendations of professional customs brokers who know how to reduce time, labor and financial costs in this business area.

First of all, admit to yourself that you are a beginner and do not intend to fill your own bumps. Immediately after that, you select a customs agent and conclude an agreement with him for the provision of services for customs clearance of goods.

Notarized copy of your company charter;
Copy memorandum of association or decision and creation of an organization, certified by a notary or using the main seal of your company;
Copy of certificate of state registration of legal the face of your company, also notarized;
A copy of the extract from the state register of legal entities, certified by the main seal of the company;
Order on the appointment of the director of the company; a certified copy of his passport;
Order on the appointment of an accountant of the company and a certified copy of his passport;
If the chief accountant of the company is the director, then you must also provide an order in which this is indicated;
Semi-annual or later certificate of the State Statistics Committee of the Russian Federation;
Certificate of registration with the tax service indicating the TIN and KPP;
Contact information of the organization: confirmation of legal and actual addresses, lease or ownership agreement, telephone numbers;
If necessary for your organization, then a certificate of registration with the Ministry of Justice of the Russian Federation;
Bank certificates on the availability of open accounts of a participant in foreign economic activity;
Company balance sheet;
Contract with a customs broker;
Warehouse contract for temporary storage of products.

All of the above documents must be accompanied by duly certified changes, if any. The process of registering your company as a participant in foreign economic activity is undertaken by the customs agent: you transfer all the documentation to him, and he, on the basis of the data provided in it, draws up the company at the customs post.

Next, the broker will offer you to choose import or export, that is, the customs regime. After your choice, you will familiarize yourself with the packages of documents that you need to provide to the customs already within the framework of this customs regime.

You need to involve a lawyer in the next step - you study the requirements of the customs and control authorities and check that your contract strictly complies with them. After the preparatory stage has been successfully completed, your customs broker should start calculating the costs of your project. He must take into account the cost of the cargo, calculate duties, delivery fees, broker fees and other items. As a result, you get a full budget calculation and a list of documents that need to be submitted to customs.

Next, you, together with the broker, determine the method of transporting the goods. This affects both the execution time of the entire project and the cost of customs duties, so this important question should be worked out as carefully as possible. If you have entered into an agreement with a broker who also provides logistics services, then you can shift the issue of the delivery of goods to him. Such a decision will be beneficial to you both in terms of time, and in resolving issues with customs and, ultimately, finances.

After the whole cycle of preparatory work has been completed, your customs agent will name the exact cost of his services, taking into account the clearance of goods at customs, logistics, preparation of documentation and upholding your rights before representatives of the customs authorities.