Open wed. The procedure for registration at customs. Preparation of documents for customs clearance

The status of a participant in foreign economic activity and its importance in international business

Foreign economic activity today is an attractive and demanded line of business. However, to assign the status of a participant in foreign economic activity, it is necessary to go through several difficult stages. Thanks to this, domestic entrepreneurs significantly expand their territorial boundaries. own business... At the same time, it is also possible to increase the user audience of the goods manufactured by the company or the services provided.

Benefits of the status of a participant in foreign economic activity

The procedure for obtaining the status is not mandatory, since, on the basis of customs legislation, all legal entities (individual entrepreneurs) on an equal basis have legal right import products into the country.

The absence of a member card cannot be a legitimate refusal for customs clearance goods. However, its presence will greatly facilitate and speed up the procedure, since the card is in its essence an identifier of a foreign economic activity participant in the process of its cooperation with customs authorities.

So, with each delivery of products, it will not be necessary to provide authorized employees with a complete package of documents. For a quick check, a membership card and several accompanying documentsthat must be presented for customs clearance of certain consignments of goods.

The main reasons for entering foreign markets for a domestic enterprise may be:

• search for the most profitable offers,
• low demand in the domestic market,
• the need for a substantial extension life cycle products or customer requirements.

The current status of a participant in foreign economic activity may also be needed if it is necessary to improve the reputation at the international level, as well as to master the best practices in conducting international business... Obtaining the status contributes to training and increasing the competence of all company personnel.

Member status foreign economic activity can be assigned to an interested person on the basis of his application. Moreover, it must meet the following requirements:

1. absence of arrears on payment of customs duties (interest and penalties);
2. implementation of foreign economic activity for 1 year, while the number of submitted customs declarations there must be more than 100 pieces;
3. the amount of the authorized capital exceeds 500 thousand rubles;
4. absence of administrative liability due to customs offenses with the further imposition of penalties or confiscation of goods (collection of its value).

All participants in foreign economic activity are obliged to submit statistical forms with reliable data. Through the use electronic signature this procedure can be greatly simplified and reduced.

Registration of the status of a participant in foreign economic activity

The main condition for participation in foreign economic activity is the constant implementation certain operations abroad. This can be the sale and purchase of products / services, delivery of goods, etc.

To conduct any type of foreign trade operation, it is necessary to register a business as a participant in foreign economic activity. To do this, it is necessary to ensure the compliance of the regulatory and material and technical base of the domestic company with the current international standards (regulations). Moreover, it is possible to obtain official status only if you have a positive experience of doing business in your home country.

To register as a participant in foreign economic activity, you must draw up a contract and a transaction passport. The document must contain the following details:

• number, title and date;
• place of conclusion and subject of the agreement;
• quantity and quality of products with total value;
• payment terms with an arbitration clause;
• postal (payment) details of both parties;
• additional conditions (if necessary).

After drawing up and signing the contract, it is checked by a financial institution in which a potential foreign trade participant opens a foreign currency account. During the first delivery of products, the completed contract is also subject to thorough review. officials customs authority. The transaction passport is drawn up on the basis of the contract and is also approved by the bank. Upon receipt of the affirmative results, the company is issued a card of the participant of foreign economic activity.

For registration, a customs post is selected at random. At the same time, for many groups of goods, special posts are provided with the issuance of permits for the declaration of specific products. A company participating in foreign economic activity must conclude an agreement for payment for services with further customs declaration of the goods transported.

Whether your company needs the status of a participant in foreign economic activity, or how to register it faster and more correctly, ask the specialists of EASTEX GROUP.

If for the first time in your business the need arose to participate in foreign economic activity, then you need to understand a clear algorithm of actions at the first stage. The instruction is compiled on the recommendations of professional customs brokers who know how to reduce time, labor and financial costs in this area of \u200b\u200bbusiness.

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.

1. A copy of the charter of your company, certified by a notary;
2. A copy of the memorandum of association or decision and the establishment of the organization, certified by a notary or with the main seal of your company;
3. A copy of the certificate of state. registration of legal entities the person of your company, also notarized;
4. A copy of an extract from the state. register of legal entities, certified by the main seal of the company;
5. Order on the appointment of the director of the company; a certified copy of his passport;
6. Order on the appointment of the company's accountant and a certified copy of his passport;
7. In the event that the director is the chief accountant of the company, then an order must also be provided in which this is indicated;
8. Semi-annual or later statement of the State Statistics Committee Russian Federation;
9. Certificate of registration with the tax service indicating the TIN and KPP;
10. Organization contact information: confirmation of legal and actual addresses, lease or ownership agreement, telephone numbers;
11. If necessary for your organization, then a certificate of registration with the Ministry of Justice of the Russian Federation;
12. Bank certificates on the availability of open accounts of a participant in foreign economic activity;
13. Balance sheet of the company;
14. Contract with a customs broker;
15. A contract with a warehouse 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 give him all the documentation, and he, based on the data provided in it, formalizes the company at the customs post.

Further, 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 must be submitted 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 phase 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, shipping charges, broker fees and other items. As a result, you get a complete budget calculation and a list of documents that need to be submitted to customs.

Then, together with the broker, you determine the method of transporting the goods. Both the time of completion of the entire project and the cost of customs duties depend on this, so this important issue 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 delivery of goods to him. Such a solution will be beneficial to you both in time and in resolving issues with customs and, ultimately, in terms of finance.

After the entire 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 defending your rights before representatives of the customs authorities.

What a participant needs (foreign economic activity). Dear participant in foreign economic activity, all goods transported across the customs border of the Russian Federation are subject to customs control and mandatory customs clearance. Decree of the President of the Russian Federation of 11/15/1991 No. 213 "On the liberalization of foreign economic activity on the territory of the RSFSR", adopted for execution by Order of the State Customs Committee of the Russian Federation of 11/26/1991 No. 2, established that all enterprises, organizations and associations registered in the Russian Federation, regardless of their form property, it is allowed to carry out foreign economic activity without special registration with the Ministry of Foreign Economic Relations and Trade of the Russian Federation. Any Russian person in constituent documents which provides for the conduct of foreign economic activity, has the right to import or export goods in accordance with the concluded foreign trade contract.

If it is necessary to declare goods and vehicles, a foreign economic activity participant before the start of customs clearance applies to the customs office at his place state registration with the intention of registering and receiving a FEA participant registration card. The account card serves as a means of identifying a participant in foreign economic activity in the implementation of legal relations with the customs authorities and is presented by the participant in foreign economic activity in each case of customs clearance.

Order of the State Customs Committee of the Russian Federation dated 01.08.2000 No. 787 (Former order of the State Customs Committee of the Russian Federation dated 01.12.1999 No. 831 - abolished / canceled) established the procedure for registering participants in foreign economic activity in the customs authorities of the Russian Federation and determined a list of documents for registering participants in foreign economic activity in the customs authorities.

A package of documents for registration of a participant in foreign economic activity

These documents are:

1. Application for registration with the customs authority (customs), containing the following information:
   - legal address participant of foreign economic activity;
   - the actual address of the participant in foreign economic activity;
   - samples of impressions of seals with signatures of the heads of the organization participating in foreign economic activity;
   - telephone numbers of managers and chief accountant of the organization participating in foreign economic activity, telefax number;
2. A notarized copy of the company's Articles of Association (and amendments to it with certificates of their registration at Companies House);
3. A notarized copy of the Memorandum of Association (and amendments to it with certificates of their registration in the registration chamber) or a copy of the Decision to establish, certified by the seal of the organization;
4. Certificate of state registration;
5. Help from the authorities State Committee according to statistics, indicating the OKPO and SOATO codes (no more than six months ago);
6. Certificate or notification (copy and original) of the registration of the legal entity with the authorities of the Ministry of Taxes and Tax Collection of Russia, which contains the following information:
   - taxpayer identification number (TIN);
   - date of registration;
   - the name of the state tax inspectorate;
   - phone number of the STI body.
7. Certificate certified by a third-party organization (State Tax Inspection, audit organization, state and municipal property management body) on fixed assets and working capital participant of foreign economic activity (balance of the organization) on the day of application;
8. Certificates from authorized banks (no more than a month ago) about the opening of bank accounts (in rubles and currency) of a foreign trade participant on letterheads containing the following information about each bank:
   - Name of the bank;
   - bank OKPO code;
   - TIN of the bank;
   - the legal address of the bank;
   - BIK of the bank;
   - bank correspondent account.
9. Payment orders (in rubles, currency), cash orders not canceled by the customs authority at the place of state registration of the foreign trade participant;
10. A copy of the contract on the conclusion of a foreign economic transaction;
11. Power of attorney for the right to declare for the person who will carry out customs clearance on behalf of the company or an agreement with a customs broker.

A foreign trade participant or a customs broker representing his interests submits for registration of a foreign trade participant the originals and certified photocopies of a set of documents, as well as two copies of the completed Registration Card and Information on a magnetic medium. The documents are submitted to the customs authority once.

Preparation of documents for customs clearance

For customs control and the production of customs clearance of persons moving goods and vehiclesare obliged to provide the customs authorities with all the documents and information necessary for these purposes. The specific list of documents required for customs clearance depends on the direction (import or export), the purpose of moving the goods across the customs border, the conditions of transportation, the form of settlements between partners, the chosen customs regime, as well as the specific code of the goods for Commodity nomenclature foreign economic activity of the CIS and related restrictions.

A package of documents for customs clearance of a consignment of goods

The list of basic documents required for customs clearance:

1. Foreign trade agreement (purchase and sale, barter, supply agreement, invitation, etc.);
2. Invoice, proforma invoice;
3. Specification, packing list;
4. Shipping documents (bill of lading, TIR carnet, international road waybill (CMR), Russian waybill (TTN), air waybill, railway waybill (international or Russian);
5. Documents required for the implementation of currency control and confirmation of the customs value of the goods (transaction passport, shipping, insurance documents, payment documents).

Government approvals

If necessary, for customs clearance, the customs authorities are also provided with the following documents:

1. Licenses (of the Ministry of Foreign Economic Relations and Trade (for the import or export of goods subject to non-tariff control), the State Customs Committee of the Russian Federation (in case of declaration of certain customs regimes);
2. Other permissions government agencies (internal affairs bodies, Ministry agriculture, Ministry of Health, Ministry of Communications, Ministry of Culture, etc.);
3. Certificates (of origin of goods, hygiene certificate, safety certificate, veterinary, phytosanitary certificate).

The above documents are submitted to the customs authority in their original form. Safety certificates, hygienic, veterinary and phytosanitary certificates can be submitted in the form of a copy certified by the authority that issued this certificate.

Note to pp. 5, 6
Based on clause 3 of Article 83 of the Tax Code of the Russian Federation, from 01.01.99, when registering legal entities with the State Tax Inspectorate, a Certificate of Tax Registration of a Legal Entity is issued. Legal entities that use in their activities the Certificate of Registration with the Tax Authorities and the Tax Registration Card are required to undergo re-registration in order to obtain a document in the prescribed form.

Foreign economic activity participant Is a natural person, legal entity or individual entrepreneurmoving goods (goods) across the state border (Customs Union, EAEU) in accompanied or unaccompanied baggage. Goods can move participants in foreign economic activity by any means of transport: road, air, sea or rail, both for personal use and for commercial use.

Provision of services to participants of foreign economic activity

Our company provides services to absolutely all participants in foreign economic activity on international transport cargo (goods), customs clearance, certification and insurance.

These services are provided both as a complex (possibly in the form of outsourcing), and separately.

Customs for foreign trade participants

The choice of the place of customs clearance - customs by a participant in foreign economic activity can occur at his discretion from the point of view of the convenience and expediency of transport logistics. For example, for goods delivered by air, clearance takes place at the airport, there are rarely exceptions when for certain categories of goods clearance is possible only at certain customs.

Customs clearance of goods of foreign trade participants can be carried out:

Registration of a participant in foreign economic activity at customs

When registering a foreign economic activity participant at customs copies of statutory documents are provided at the time of customs clearance of goods, after which the foreign economic activity participant is considered to be registered with the customs authority. For individuals: as a rule, a passport with registration and tax identification number, for legal entities and individual entrepreneurs - documents according to the attached lists.

Goods can be moved by participants in customs foreign economic activity both in accompanied baggage and not accompanied, i.e. carrier. All services of foreign economic activity to any participants in foreign economic activity are provided both as a complex and separately. More detailed information can be obtained in the sections that interest you or by contacting us in any convenient way for you indicated on the company's website.

Classification functions of participants in foreign economic activity

The classification of foreign economic activity participants depends on the required functions, among which the following can be distinguished:

• international companies (organizations) exercising the necessary influence in foreign economic activity, they can perform the necessary operations during export and import;
• state structures are executive and legislative bodies that carry out normative regulation in the country's foreign economic activity, as well as at the interstate and intergovernmental levels, in accordance with the established powers;
• foreign exchange agents exercising foreign exchange control are banks authorized by banks, market participants valuable papers, registrants, federal bodies executive power securities market, customs and tax authorities. Exercising control over the observance of acts of currency legislation of the Russian Federation and acts of currency regulation bodies by residents and non-residents;
• exporters who export (individuals or legal entities);
• importers carrying out imports (individuals or legal entities);
• intermediaries who provide assistance and carry out exports or imports (individuals or legal entities, authorities).

How is the procedure for registering as a participant in foreign economic activity going?

To date, registration of a participant in foreign economic activity in Russia, carrying out any foreign economic operations during the initial registration is mandatory. At the time of registration of goods, in addition to commercial - shipping documents, a participant in foreign economic activity (FEA) attaches copies of statutory (registration) documents to customs at the time of registration of goods, after which he will be registered at this customs office. In our company, when registering a cargo at customs, registration of a foreign economic activity participant is free!

Modern Russian business is increasingly tormented by the question "How to become a participant in foreign economic activity?" In other words, the topic of how to become participants in foreign economic activity today is one of the most relevant in Russian business. There are many reasons for this. Firstly, participation in foreign economic activity allows expanding the territorial boundaries of business. Secondly, to increase the user audience of the goods and services sold by the company.

The main condition for participation in foreign economic activity is the constant implementation of certain operations outside the native state. For example, buying and selling goods / services, delivery of goods, etc.

Registration of the status of a participant in foreign economic activity

Any foreign trade operations require mandatory registration of a business as a participant in foreign economic activity. For this, the legal, material and technical and personnel base of the enterprise must comply with international standards and regulations. In addition, to obtain the official status of a participant in foreign economic activity, one cannot do without having a positive experience of work in the territory of the Russian Federation.

The main difficulties of foreign economic activity by Russian business

Difficult to understand and completely confusing legislative base of the Russian Federation in the field of foreign economic activity by domestic enterprises. Most laws can be interpreted in several ways;

Bureaucracy;

Corruption;

Shadow economy, proliferation of "gray" tax, customs and financial schemes;

Lack of the proper level of knowledge in the field of foreign economic activity among russian entrepreneurs - legislative illiteracy;

Features of the Russian mentality. Many domestic businessmen are all the time inclined to think about disregard of the legislative framework, including in the field of foreign economic activity.

In addition, conducting foreign economic activities for russian business obliges to constantly interact with numerous supervisory and controlling structures that conduct frequent inspections and examinations, require regular reporting on foreign economic activity from the business under their control.

Such nuances significantly complicate the implementation. business activities outside the Russian state, and also negatively affect the conduct of the main part of business within the country.

Foreign economic activity is ...

Before starting to think about entering the international market, every businessman must understand for himself what foreign economic activity is and where to start it. Many people mistakenly associate foreign economic activity with customs and transport operations... However, this is not true. Foreign economic activity is rather international trade goods or services that the company produces.

Russian legal framework for foreign trade

Unfortunately, unlike the series western countries, the legislation on foreign economic activity in Russia is complex, very confusing. In 50% of cases, the current laws are divorced from the real practice of foreign economic activity. The Russian government realized this relatively recently.

Due to this, over the past few years, the authorities have been actively changing the legislative law of foreign economic activity, making it more understandable and practical to apply.

Complicates foreign economic activity Customs Union... The parties to this agreement are the Russian Federation, the Republic of Belarus and Kazakhstan. First of all, this is manifested in the emergence of new bills. The situation with the WTO and the EEC looks similar.

Education in the field of foreign economic activity

You can get adequate knowledge in the field of foreign economic activity on the territory of the Russian Federation at any economic faculty of existing universities. You can also learn about foreign economic activity at specialized refresher courses. But all this knowledge is nothing more than an ordinary theory, which is far from real practice. Good knowledge in foreign economic activity can be obtained only by starting to study it in practice. The experience gained during the first 2-3 years makes businessmen real professionals in the field of foreign economic activity.

Consultations on foreign economic activity can be obtained from international forwarders, customs officers, brokers. They, like no one else, are versed in the conduct of foreign economic activity.

From theory to practice

Many years of experience and practice show that almost all enterprises that make a firm decision to enter the international market make the same mistakes, regardless of their level of development in Russia, capital and other factors. The main reason for these errors is the underestimation of the severity of foreign economic activity and possible economic, criminal, administrative, financial, image, social and managerial risks. Only a real assessment of all the circumstances and consequences arising in the course of the implementation of foreign economic activity can minimize business expenses for the payment of duties, taxes, fines and other unforeseen expenses.

Do not forget about the presence of shadow "gray" schemes, which, as in other areas of activity, do not ignore foreign economic activity. Although recent government interventions in the legal framework of foreign economic activity have reduced the number of "gray" schemes, they have not yet been able to completely eliminate them. Such measures have significantly complicated foreign economic activity for entrepreneurs using “gray” schemes. Due to the strengthening of customs value adjustments and the press of inspections, “white” schemes make foreign economic activity financially profitable.

The only problem is that many users of "gray" schemes have learned to hide their activities efficiently, passing it off as legal.

Why use gray schemes? It's simple. In some cases, they still remain more profitable from a financial point of view, and also save entrepreneurs from the unnecessary bureaucracy that the Russian Federation is famous for. The most widespread use of "gray" schemes of foreign economic activity today is registered on the territory of the Republic of Belarus and Kazakhstan.

What are "gray" foreign trade schemes?

The basis of foreign economic activity in the shadow of the state today is still one-day firms, transit firms, and offshore contracts. Traditionally, a real participant in foreign economic activity is hiding behind them. Modern approachesrepresented by computerization and special programs fiscal and law enforcement agencies, allow you to determine the real participant in foreign economic activity, regardless of the created shadow of the offshore contract.

With the entry into the WTO, "gray" schemes have been significantly reduced. The reason for this was the decrease customs duties, which made going into the shadows meaningless.

Advice on foreign economic activity

To start the implementation of foreign economic entrepreneurial activity bypassing all possible problems one of the following options should be followed:

Self-management of foreign economic activity;

Partial shifting of the obligation for foreign economic activity to third-party companies. Using the services of contractors to provide logistics and customs operations;

Fully transfer the rights to carry out foreign economic activity to the contractor. Use foreign economic activity outsourcing.

Unfortunately, most of the domestic business does not even know about the availability of foreign trade outsourcing. Another part naively confuses it with "gray" brokers. Others find it difficult to choose the right contractor. Modern market of domestic foreign trade outsourcing is still underdeveloped and is represented by a small number of specialized enterprises for foreign trade.

What is foreign trade outsourcing?

Foreign trade outsourcing came to us from the West. In fact, this professional activity can claim to be a full-fledged independent business. The sphere of its implementation is the provision of foreign economic activity for international market participants, the conduct and support of foreign economic operations.

Only professionals with extensive experience in conducting foreign economic activity, conducting business on international platforms, providing business in foreign trade operations can provide foreign economic outsourcing.

conclusions

On the eve of the start of foreign economic activity, each market participant must analyze the upcoming activities, as well as all possible risks, complexity and, of course, benefits. In general, participation in foreign economic activity is good way development of any business.

Experienced businessmen know that doing business abroad is the most profitable and promising. However, for domestic enterprises participation in foreign economic activity is one of the most difficult areas.