If when checking the customs declaration, customs value the customs inspector is not satisfied because he considers it low, he can make an adjustment to the customs value.
Customs value is defined as the amount including all costs incurred by the importer for the purchase and import of goods into the territory of the Russian Federation.
The adjustment of the customs value always begins with an additional check carried out under Article 69 of the Customs Union. which consists in familiarization with the requested documents. The inspector also sends requests to third parties involved in the transaction, banks, government agencies of foreign countries. The further chances to challenge the decision to adjust the customs value will depend on the quality and composition of the documents provided by the declarant.
It is with the procedure CTS the main number is connected departmental complaints and litigation arising in the customs sphere. For participants FEA adjustment of the customs value always leads to additional financial costs.
The importance of the value of customs due to the fact that it is the basis for calculating customs and other payments that are mandatory to the budget by the importer. The customs value is declared by the importer when declaring the goods by drawing up and filing a customs value declaration (TPA), which is submitted together with the declaration of goods (DT) and a package of supporting documents.
In the event that the customs authority does not agree with the declared customs value declared by the declarant, for example, for reasons such as
- inconsistencies of information affecting the customs value of goods have been established;
- identified with the use of RMS risks of inaccurate declaration of the customs value of goods;
- lower prices of declared goods are declared in comparison with the price of identical or homogeneous goods under comparable conditions for their importation according to information from foreign manufacturers;
- lower prices of declared goods are declared in comparison with prices for identical or homogeneous goods according to auctions, exchange trading (quotes), price catalogs;
- lower prices of declared goods are declared in comparison with the price of components (including raw materials) from which imported goods are made;
- the existence of a relationship between seller and buyer in combination with low prices of declared goods;
- there is reason to believe that the structure of customs value has not been observed (for example, license fees, transportation costs, insurance costs, etc. are not taken into account or are not fully accounted for);
- the choice of a method for determining customs value is not justified;
- identified technical errors when filling out TPA;
- inconsistency of the information declared in the TPA with the actual data was found:
- seller’s country is included list of offshore zones according to the order of the Ministry of Finance of Russia 108н from 13.11.2017
As a result of this, the customs inspector will seek to adjust the customs value, which adjusts the value of the goods upward. For this reason, the cost of customs payments, which the importer must pay to the state, increases, which means that budget revenues increase, which is the main task of customs.
When this situation occurs, the declarant will usually make the following decisions.
- If the importer does not have sufficient documents to confirm the value of the goods or as a result of the CCC, the amount of customs payments increases slightly and the importer does not want to delay release of goods then usually he agrees with the CCC.
- If the importer has all the necessary documents, he refuses to recognize the CCC.
The list of documents confirming the value of the declared value can be very extensive and depends on the customs of the customs where the customs clearance takes place. The term for submission of such documents is set by the inspector, but it should not exceed 45 days.
In the case of conditional adjustment, if the importer decides to return his security payments to customs, he needs to direct his efforts to prove the declared customs value of the goods in departmental order or in arbitration.
An appeal of the actions of the customs authority is possible only if you do not agree with the adjustment and if you have a full package of documents that may affect the entire supply chain of goods from the manufacturer to the final buyer.
It is important that the importer had all the necessary documents and information about the goods upon delivery, this will be of great importance in the event of an adjustment in customs value, one of the main documents confirming the value of goods is export customs declaration.
When importers need to import equipment or goods for the exhibition in a short time. For such situations, and provides a procedure for the carriage of cargo by ATA Carnet.
ATA Carnet is an international customs document that allows taxable goods to be imported temporarily (for up to one year) duty free. It consists of unified forms of customs declarations allowing the identification of goods that are applied at each border crossing point. This is a global guarantee for customs duties and taxes, which can replace the security deposit required by each customs authority. ATA carnet can be used in several countries on several trips up to the whole duration
The ATA Carnet Book is an A4 book with a green cover. It is made up of sheets of different colors depending on the number of operations and countries (but not more than 10 temporary admission operations). ATA Carnet contains two basic types of sheets - tear-off sheets and unbroken roots.
They have different colors, which vary depending on the type of customs operation:
- green - cover of the ATA carnet;
- yellow - for operations of export from the territory of the Russian Federation and return import;
- white - for importation into the territory of a foreign state and for re-exportation;
- blue - for the transit of goods.
Making a carnet is determined by the route and nature of the operation. At the same time, it comes together and issues so many different types of leaflets that the declarant needs. The ATA Carnet is filled in in English or, at the direction of the Chamber of Commerce and Industry of Russia, in another language of the country where the goods are temporarily imported using the ATA Carnet.
The ATA acronym is a combination of the French "Admission Temporaire" and English "Temporary Admission" terms denoting temporary importation.
ATA Carnet is jointly managed by the World Customs Organization (WTO) and the International Chamber of Commerce (ICC) through its World Federation of Chambers.
ATA Carnet allows foreign trade participants to minimize the time of customs clearance of goods and reduce the costs associated with customs payments and customs clearance.
How it all began
In 1955, Charles Aubert (the first director of the Swiss Chamber of Commerce and Industry) decided to create a document that simplifies and accelerates the temporary use of goods in another country. He based his idea on the existing bilateral system between Switzerland and Austria. This idea was supported by the Customs Cooperation Council, (the predecessor organization of the World Customs Organization) and the International Chamber of Commerce (ICC). A customs convention was adopted for ECS commercial design books and entered into force on October 3 1957 by the joint efforts of the World Customs Organization and the International Chamber of Commerce. ECS means the combined English and French words Echantillons Commerciaux - Commercial patterns.
In 1961, the World Customs Organization (WTO) adopted the Customs Convention on the ATA Passbook for the temporary importation of goods (ATA Convention), which entered into force on July 30, 1963. ATA books are considered an updated version of ECS books, which are no longer limited to commercial samples. More specific agreements for the types of permitted goods were subsequently developed and agreed upon (WTO).
The States that have signed this Convention are convinced that the adoption of common procedures for the temporary duty-free import of goods will provide significant advantages for international commercial and cultural activities and provide a higher degree of harmony and uniformity in customs.
The ATA International system includes. Every year more than 165 thousand ATA carnets are issued in the world. The Russian Federation is a party to the customs conventions on the temporary importation of the ATA carnet with 1995. Since 2012, the ATA carnet has been used in Russia as a customs declaration for temporarily exported goods.
ATA Carnet in Russia
In Russia, the functions of the association issuing and guaranteeing the ATA are performed by the Chamber of Commerce and Industry of the Russian Federation, which is connected with the established international practice, according to which the associations that guarantee international functioning of the ATA system in the countries participating in customs conventions are international guarantees. ATA network of the World Federation of Chambers (WWF).
Russia applies a simplified procedure of customs clearance and customs control for temporary importation for those categories of goods that are governed by the following annexes of the 1990 Convention of the City to which it has joined, namely:
- Appendix B.1 “About products for demonstration or use at exhibitions, fairs, conferences or similar events”
- Appendix B.2 “About Professional Equipment”
- Appendix B.3 “On containers, pallets, packages, samples and other goods imported in connection with a commercial transaction”
- Appendix B.5 “On goods imported for educational, scientific or cultural purposes.
The following items can be moved using ATA Carnet.
- Products for exhibitions, showrooms, fairs and other similar events, products necessary for the display and arrangement of exposure on forums;
- Medical devices and instruments;
- Electronic equipment for repair, testing and testing;
- Samples of new collections of clothes;
- Mounting, testing, starting, monitoring and testing equipment for the repair and maintenance of vehicles;
- Business equipment, devices and gadgets (PC, audio / video devices);
- Devices and devices for photographing (cameras, light meters, optics, tripods, batteries, chargers, monitors, lighting, etc.);
- Different types of reusable packaging.
Advantages of using ATA Carnet
- The ATA card replaces the customs declaration and exempts the declarant from the need to submit an electronic declaration;
- The ATA Carnet provides accelerated customs clearance, which boils down to the fact that the customs officer makes special marks on the relevant carnet sheets;
- ATA Carnet exempts the customs applicant from paying customs duties, incl. customs clearance fees, ensuring the payment of customs duties;
- ATA Carnet is an international financial guarantee for the payment of customs duties (the guarantor is the Chamber of Commerce and Industry of Russia);
- The ATA card gives you the opportunity to visit up to 10 countries during the entire document validity period (one year).
List of documents required to obtain an ATA carnet:
- A cover letter on a standard form with a request to issue an ATA carnet (stamped and signed by the head of the applicant organization).
- Statement-guarantee on the standard form (signed by the head of the applicant organization and persons duly authorized to represent the interests of the holder of the carnet)
- The power of attorney to provide the right to sign the Guarantee Statement (original) and represent the interests of the carnet holder in the Chamber of Commerce.
- Power of attorney for granting the right to sign the ATA carnet and the right to act on behalf of the carnet holder in the customs authorities (in English and Russian languages).
- Copies of documents confirming the legal status of the applicant: • Notarized copy of the charter; • Notarized copy of registration certificate.
- Copies of documents on the basis of which the goods are imported / exported under the signature and seal of the head of the applicant organization (contract, invitation to the exhibition, etc. with translation into Russian).
- Documents confirming a valid commercial cost goods (pro forma invoice, copy of invoice, invoices, price lists or other documents defining or confirming the value of the goods (signed and stamped by the head of the applicant organization and the chief accountant).
- Notification-application for insurance of risks associated with the issuance of the ATA card.
- The general list of goods, in the form in which it will be listed on the back cover of the ATA carnet (in printed form and in electronic form). The general list is presented separately in English and Russian.
- Receipt of payment for CCI services for issuing ATA carnet.
To import goods by ATA Karnet to Vladivostok, you need
To import goods by ATA Karnet to Vladivostok, you need
- Analyze the characteristics of the goods and determine the list of documents required for importation.
To issue the necessary documents
- Deliver cargo in Vladivostok.
- After passing the customs clearance to get the goods from the customs warehouse.
- Prior to the expiration of the ATA Carnet, take the goods out of the Russian Federation.
Making a carnet ATA. order filling
- The ATA Carnet document includes a two-page cover and loose-leaf tear-off pages. The document contains multi-colored sheets by the number of operations (no more than ten) and temporary import states. The order of drawing up the carnet depends on the route and type of operations. The applicant is issued and collected a certain number of sheets of different colors, depending on the needs of the Declarant.
- Filling of the carnet is carried out in English or in the language of the state into which it is planned to temporarily import products using this document.
- All collected sheets of the ATA card are filled in the same way. At the same time, various corrections or additions in the form of footnotes and stickers are not allowed. The information on the carnet sheets must correspond to the data on the cover of the document and cannot be changed further. For entering data into the carnet sheets, printing and other ways of applying information can be used to ensure normal readability. The signature of the holder of the carnet is affixed on the cover and additional sheets. Filling in the remaining sheets occurs during customs control.
- Features filling the cover of the ATA carnet and its sheets:
- The front part:
- Field “A” - Holder: Specifies the name and address of the individual or the name and address of the company that owns the product entered in the carnet.
- Field B - Representative (carrier): Last name and address information of the person who accompanies the products at the customs control (data of drivers, which presents the ATA carnet at the customs).
- Field C - Purpose of moving goods: Demonstration materials required for specific purposes; industrial designs or professional equipment.
- Depending on the type of imported goods, the applicable Annex of the Convention is selected.
- Back side:
- 1 field - Sequence number: All the goods in the list are numbered, so the sequence number of the last item must match the number of goods being moved.
- 2 Field - Product Description: The brand, name, type, serial numbers, and other data must be clearly indicated to ensure accurate identification of imported products.
- 3 field - Quantity: you must specify exact quantitative data. The indication of mass and volume is only required for importation into Switzerland.
- 4 field - Cost: cost data (free of duty) is entered in US dollars or in other monetary units in which foreign buyers can be settled.
- These numbers are rounded to whole numbers (to the dollar, etc.)
- 6 field - State of origin of products: country indicated in codes ISO.
- 7 field - not to be filled.
- After the list of goods on the back cover, as well as each sheet, you need to make the following inscription: "This list includes" N "products with a total value of" N "$ (or in other currencies without taxes). Products that have equal value and a similar description may be included in the list under the same number. Consumables and products that will be consumed during the planned activities (products, promotional materials, samples intended for distribution, etc.) are not indicated in the ATA card.
- After obtaining the required carnet sheets, it is necessary to fill in the documentation for submission to the bodies that finalize the carnets.
- Features carnet design. All sheets need to be folded in the required order, after which:
- it is necessary to number the sheets;
- after the product list on the front and back of the cover, as well as on additional sheets (if available), the specialist who issues the carnet indicates the name, date and notarizes the entries with a signature and seal;
- using the print on the front of the cover and sheets of the carnet (field A), put its number containing the country code;
- the name of the authority that issued the carnet is indicated in the designated place of the B field (front of the cover and sheets);
- The date until which the carnet is valid is indicated in the A field of the front cover in this form: year / month / day, for example: 01 / 02 / 19, the carnet is valid 1 year.
- The general list specified in the carnet cannot be changed, supplemented and corrected.
- A properly executed carnet is used to make a copy, which is saved along with the documentation provided by the recipient for three years.
Requirements that must be met by the ATA Carnet Holder
- Prohibited the sale of products imported by the ATA carnet. All goods on the list must be exported back after the end of the stay, which is determined by the customs service that prepares the entry. In this case, the date specified for the export of products can not be later than the expiration date of the carnet.
- The recipient of the carnet is obliged to comply with all standards that are established for the use of the ATA carnet, as well as the requirements of the customs services of the destination country. The holder of this document receives the necessary marks upon entry / exit. The absence of customs marks leads to the imposition of stipulated duties and other payments.
- The holder of the carnet should monitor compliance with the rules of registration of carnets by border services.
- The holder of the carnet is responsible to the association for any costs that it may incur due to the provision of guarantees.
- In the case when the fact of the absence of goods contained in the list of carnet (due to damage, theft, theft, etc.) was discovered when leaving a foreign country, they are automatically subject to customs duties. If you lose the carnet itself, you should contact the police or customs office for the relevant certificate.
- Upon expiration or after the scheduled operation is completed, the carnet must be returned to the issuing authority for verification.
- In case of violation of the conditions for issuing, processing or applying, issues need to be resolved with foreign customs authorities, while paying customs payments.
What are the customs authorities monitoring when checking the ATA carnet?
- Validity of the document by the validity period (subsection c) of the "Valid until / Valable jusq'au" field G on the front cover of the carnet;
- The legitimacy of the use of ATA carnet regarding imported products;
- The presence on the front part of the cover of the document marks on the possibility of its use in this state (field P of the front part of the cover of the ATA carnet) and prescriptions at the top of the back side of the final sheet of the green color of the ATA carnet;
- Proper filling and registration of the product list and additional sheets;
- Registration of the roots and tear-off vouchers of the carnet (the data in them must coincide with those specified in the accompanying documentation);
- The presence of marks on the customs clearance of imported goods on the yellow spine of the carnet, which has the record at the top - "have been exported" or "ont ete exportees".
- Subject to the existing requirements for the design of the carnet, an authorized officer of the customs service accepts such a document.
- ATA Carriage Convention for the temporary importation of goods from 6 December 1961
- Convention on Temporary Admission from 26 June 1990 of the year
- Government Decree of 2 in November 1995 of the year No. 1084 "On the accession of the Russian Federation to the Customs Convention on the ATA Carnet for the temporary importation of goods and the Convention on Temporary Importation"
- Order of the Federal Customs Service of the Russian Federation from 28.12.2012 No. 2675 "On approval of guidelines for the use of the ATA carnet"
- Order of the Ministry of Finance of the Russian Federation from 31.01.2017 No. 16n "On establishing the competence of customs authorities to perform customs operations with goods moved using ATA carnets" (as amended by the Order of the Ministry of Finance of Russia from 31.01.2018 N 17н
- The form of the pro forma of the ATA carnet issued in the Russian Federation is given in Appendix N of 1; ... "
- Source: Order of the Federal Customs Service of Russia from 25.07.2007 N 895 (ed. From 30.07.2012) "On Approval of the Methodological Recommendations for Using the ATA Carnet" (along with the "A.A.A. "(concluded in Istanbul 26.06.1990))
Hello, in this article we will try to help you understand how and what to do if you decide to bring a commercial shipment of goods from abroad.
Finding goods of interest from a foreign seller is the first thing to do after you figure out what to bring and to whom to sell it later, usually, if it comes to China, then goods are searched on the website Alibaba.com.
The product is found, the price of the goods and the terms of delivery in accordance with INCOTERMS are agreed and known, the contract is concluded, now it is necessary to calculate the costs that will be included in the final price of the goods, this customs payments (duty + VAT + excise tax + fees for customs clearance), freight, terminal fees, registration of permits, temporary storage warehouse, the cost of delivery of the goods to your warehouse.
If you decide to independently calculate customs payments then for this it is recommended that you first find out the minimum customs value of the goods at which the release of goods is possible, in narrow circles commonly known as RISK. Information on the RISK value is confidential and is not advertised, often even customs inspectors do not know it, but in our customs calculator You can see the average selling prices for goods, which in most cases coincide with the RISK value.
In order to calculate transportation costs, it is necessary to determine which route to transport goods. We are located in Vladivostok and, of course, we offer you to carry goods only through port Vladivostok because we love our city almost as much as it was once loved by Eleanor Prae, then comes her quote.
If you drive foreign economic activity, You may have the following questions.
- How to avoid difficulties when customs clearance?
- What actions need to be taken in order to quickly and not expensively customs clearance?
- How and where to issue permits (certificate or declaration of conformity)?
In customs clearance, as in any activity related to state bodies, there are certain nuances that are difficult to predict for a person who first encountered this task, but everything will be fine if you understand where, what, and how to do it.
So everything is calculated, the expected profit is huge and you decide to carry the goods.
In order to bring imported goods to your company, you must:
- Have an enterprise with any form of ownership or individual entrepreneur
- The presence of currency and ruble accounts in the bank
- To be registered at the customs office where you plan to issue cargo
- Prepare and conclude the correct foreign economic contract with the supplier of goods and other necessary documents, taking into account the requirements of customs
- Issue a transaction passport if the value of the goods exceeds 3 000 000 rubles
- Pay for goods to supplier
- Pay freight (if stipulated by the terms of delivery)
- Upon arrival of the vessel with the cargo to receive the bill of lading
- If necessary, issue a certificate or declaration of conformity or other permits
- Fill out a customs declaration
- Pay fees for customs clearance, import (import) duties and VAT
- Submit a declaration to the customs,
- In case of appointment, produce inspection / inspection of goods
- Release cargo
We are ready and able to help you, we can do everything for you:
- We will negotiate with your suppliers.
- Prepare the right one foreign trade contract and other necessary documents
- We will analyze the statistical data on the goods, we will give recommendations if possible. price optimization
- Pay for goods to suppliers (if the goods will be processed at our company)
- Arrange cargo delivery to Vladivostok
- We will assist in conducting various examinations.
- Get all the necessary permissions and (certificates and declarations)
- We will collect all the necessary documents for customs clearance.
- Fill out the customs declaration with the latest requirements of the FCS
- Will hold customs clearance Your shipment as soon as possible (1-3 of the day)
- If need be we will carry out inspection / inspection of cargo quickly and beautifully
- We will send your cargo to the destination you specified, very inexpensively.
If for some reason you do not want or can not carry the goods under your contract, our company is ready to make customs clearance of your shipment under your contract, thereby much easier and speeding up the process.
We offer a choice of simple 2 options:
- Under the commission agreement, we will be the recipient of the goods in the Russian Federation, and you will be the actual owner. After customs clearance, we will give you the goods on the basis of the act - the report of the commission agent with the application copies of all expendable (confirming) documents.
- Under the contract of sale - the goods arrive at our address andafter customs clearance We sell you the goods according to the UPD or the invoice.
The main advantage of working with us is:
- Saving money at the expense of customs and logistic optimization
- No need for currency payments from your side and fulfillment of the conditions of the currency control associated with it (if the cargo is brought under our contract)
- Huge time and cost savings due to turnkey work with a single company.
- No need to keep track of constantly changing legislation in the field of customs clearance
- Reducing the risk of tax audits, since the questions can be redirected to the importing company
- Significant saving of nerve cells due to the fact that you do not have to deal with many state bureaucratic structures
- No risks associated with secondary control after the release of goods
Documents indicating the country of origin of goods. Customs depends on the country of origin of the goods duty and the possibility of obtaining benefits under trade agreements.