Exporting from Russia to Uzbekistan is as simple as delivery in your city. You don't have to wait for your VAT refund - we'll refund it immediately after shipment. We will take care of all issues regarding customs clearance, and you will make the delivery to the Russian company.
We cooperate with the Chamber of Commerce and Industry of the Tashkent region. Agreement:
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Export to Uzbekistan: customs clearance, documents, VAT refund, transaction control
RTA LLC organizes the export of all types of products to Uzbekistan, observing the customs rules of both countries. We will come to an agreement with foreign partners, provide reliable packaging and arrange insurance for the goods, optimize your logistics costs, and carry out paperwork with customs authorities in compliance with the minimum deadlines, taking into account the specifics of the state of Uzbekistan.
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In addition to Uzbekistan, we deliver to Georgia, Azerbaijan, Iran, Mongolia, Vietnam and other countries of the continent. You can learn more about our company’s current and attractive offers from qualified consultants by phone, email, or online chat.
Services for smooth export to Uzbekistan from Russia
The export of goods to Uzbekistan will take place without problems if you follow all the features and control the process at every stage. Even a small error in the customs declaration or failure to provide the required document may cause difficulties: delay of cargo at customs, violation of contract terms, reputational risks, penalties and other unforeseen expenses.
We have the experience to avoid this, and we offer several cooperation options for you to choose from:
- A range of customs broker services. We send cargo to Uzbekistan on a turnkey basis: we fill out all the necessary documents, coordinate a foreign economic contract, obtain approvals and certificates, insure products, organize logistics, handle customs clearance in Russia, provide support at all stages of delivery;
- Agency support for foreign trade participants. We check the integrity of the counterparty and the quality of the goods, negotiate with foreign partners, draw up the necessary certificates, approvals, licenses and other documents as required by Russian legislation;
- Contract holder service. We export to Uzbekistan under a contract with our foreign trade agency: we purchase products from the Russian counterparty directly, carry out customs clearance ourselves under our foreign trade contract and organize delivery to the recipient;
included in the register of customs representatives
We bear full responsibility to customs and the client for the quality of services provided
The most popular questions for us
How much will it cost to issue an export declaration in Russia?
Export registration cost: 15,000 Russian rubles.
The cost is affected by the number of goods on the invoice and the presence of customs risks.
I am an individual and bought goods for cash in Russia
The goods must be purchased officially from a legal entity of the Russian Federation. The seller of goods must be ready to cooperate on customs formalities with our company as a customs broker. We will not be able to help with registration if the goods were purchased from an individual for cash.
How to avoid problems - follow the link.
How much will it cost to obtain an export permit (FSTEK)
The cost of an export control permit (FSTEK): 25,000 - 35,000 Russian rubles.
The cost is affected by the urgency of document processing.
I purchased goods from a very famous brand and want to export them
We always ask you to consult our export specialists before paying for goods.
For a number of trademarks, customs requests permission to export directly from their copyright holder.
Sample letter via link
SERVICES FOR UZBEKISTAN PARTNERS
We provide services for searching and selecting Russian suppliers according to established parameters.
We provide the opportunity to purchase products from companies that are not involved in export activities. We consolidate and ship consignments from several contractors to one recipient.
A foreign trade contract is concluded with a reliable exporting company, and this company will purchase the necessary goods on its own behalf for you on the domestic market. For our partners from Uzbekistan, our company will become the only counterparty in the Russian Federation and we will take upon ourselves all the worries about completing the transaction.
Therefore, our partners are freed from the need to spend time and money visiting the Russian Federation in order to deal with all the formalities on their own.
Service consultation
For non-residents
In accordance with Article 207 of the Tax Code, work performed by non-residents of the republic is a turnover that is subject to VAT for an organization operating on the territory of the Republic of Uzbekistan.
There is an important condition here: the place of implementation must be Uzbekistan.
Regardless of whether the organization is a VAT payer or not, for work performed by a non-resident, an obligation arises to make all payments.
The company also undertakes to prepare VAT reports.
The reporting form must include:
- Taxpayer information.
- Calculation of value added tax on all services received from non-residents of the republic.
OUR ADVANTAGES
COMFORTABLE
Your personal account makes it possible to carry out the vast majority of procedures electronically, from uploading documents and information to monitoring the progress of customs clearance. The goods declaration is sent to customs via a secure channel using Electronic Declaration (ED-2) technology.
PROFITABLE
Our clients receive a Customs Declaration and a set of documents for crossing the border at the established rate specified in the Agreement, additional costs.
PROFESSIONALLY
Your trading operations are carried out by trained specialists in the field of foreign economic activity. All specialists have certificates from the Federal Customs Service of Russia and more than 7 years of experience.
How is VAT taxed on exports of goods to Uzbekistan? Export of goods to Uzbekistan is subject to VAT in the generally established manner for relevant transactions outside the EAEU Customs Union. Exports of goods between Russia and Uzbekistan are subject to VAT at a rate of 0% (with the exception of natural gas and oil) (Article 3 of the Agreement between the Government of the Russian Federation and the Government of the Republic of Uzbekistan dated May 4, 2001 “On the principles of levying indirect taxes in mutual trade”). Waiver of the 0% VAT rate for exports. At the request of the taxpayer, a general tax rate may be applied to exported goods: 20% or 10% (clauses 2, 3 of Article 164 of the Tax Code of the Russian Federation). To do this, you must submit an application to the tax authority at your place of registration no later than the 1st day of the tax period from which the taxpayer intends not to apply the zero rate. The refusal applies to all export operations without the right to choose and is valid for at least 12 months (Clause 7, Article 164 of the Tax Code of the Russian Federation). Confirmation of the 0% rate for export To confirm the 0% rate no later than 180 calendar days counting from the date of placing the goods under the customs export procedure, in the general case, the following documents are submitted (clause 1 of Article 165 of the Tax Code of the Russian Federation): contract (copy of the contract); customs declaration (its copy) with marks of the Russian customs authority that released the goods, and the Russian customs authority of the place of departure through which the goods were exported from the territory of the Russian Federation. There is no requirement to submit documents confirming the export of goods from Russia. A package of supporting documents must be submitted to the tax office simultaneously with the submission of the declaration, unless otherwise provided by Art. 165 of the Tax Code of the Russian Federation (clause 10 of Article 165 of the Tax Code of the Russian Federation). When declaring in electronic form, the taxpayer can submit a printed copy of the electronic declaration for goods containing information about the release of goods. In this case, subsequent affixing by the customs authorities of the appropriate marks on the release of goods in the customs export procedure on such a copy of the declaration for goods is not required. A taxpayer can print a copy of the electronic declaration for goods containing the above information on paper from the personal account of a participant in foreign economic activity or using the software tools used by him that have access to the Unified Automated Information System of Customs Authorities (Letters of the Federal Tax Service of Russia dated July 31, 2018 N SD- 4-3/ [email protected] “On documentary confirmation of the zero rate of value added tax”, dated 08/01/2019 N AS-4-15/15211). If contracts (agreements) were previously submitted to the tax authority to justify the application of a 0% tax rate in accordance with Art. 165 of the Tax Code of the Russian Federation for previous tax periods; their re-submission is not required. Instead of presenting those specified in paragraph. 2 clause 10 art. 165 of the Tax Code of the Russian Federation of documents, the taxpayer submits to the tax authorities a notification indicating the details of the document with which (as an appendix to which) the specified documents were submitted, and the name of the tax authority to which they were submitted (paragraph 2 of clause 10 of Article 165 of the Tax Code of the Russian Federation). Instead of copies of documents, the corresponding registers may be submitted in accordance with paragraph 15 of Art. 165 Tax Code of the Russian Federation. Recommended forms and formats for submitting registers are contained in Letter of the Federal Tax Service of Russia dated May 15, 2020 N EA-4-15/ [email protected] For express cargo and international mail, the Federal Tax Service of Russia recommends submitting these registers in electronic form in forms and formats in accordance with the Appendices to Letter of the Federal Tax Service of Russia dated 03/24/2020 N EA-4-15/ [email protected] From 09/01/2020 for express cargo, registers are submitted in the format established by the Appendix to the Letter of the Federal Tax Service of Russia dated 08/06/2020 N EA-4-15/ [email protected] “On the registers provided for in paragraph 15 of Art. 165 of the Tax Code of the Russian Federation." Despite the absence of the taxpayer’s obligation to submit documents confirming the export of goods from Russia, if there is a discrepancy between the information provided by the taxpayer and the information available to the tax authority, or if the tax authority does not have information received in accordance with paragraph 17 of Art. 165 of the Tax Code of the Russian Federation, the tax authority has the right to request copies of transport, shipping and (or) other documents confirming the export of goods provided for in paragraph. 2, 4 and 5 pp. 1 clause 1 art. 164 of the Tax Code of the Russian Federation, outside the customs territory of the Eurasian Economic Union. In this case, the taxpayer submits any of the listed documents within 30 calendar days from the date of receipt of the corresponding request from the tax authority (clause 1.2 of Article 165 of the Tax Code of the Russian Federation). If the tax authority requests documents, information from which is included in the registers provided for in paragraph 15 of Art. 165 of the Tax Code of the Russian Federation, copies of these documents are submitted by the taxpayer within 30 calendar days from the date of receipt of the relevant request from the tax authority. The submitted documents must meet the requirements specified in Art. 165 of the Tax Code of the Russian Federation, unless otherwise provided by clause 15 of Art. 165 of the Tax Code of the Russian Federation (paragraph 15, clause 15, article 165 of the Tax Code of the Russian Federation). When selling goods exported under the customs procedure of export (re-export) outside the customs territory of the Eurasian Economic Union, copies of the requested customs declarations, information from which is included in the relevant registers submitted electronically to the tax authority, may be submitted to the tax authorities without the corresponding marks of the Russian customs authorities of the place of departure (paragraph 20, clause 15, article 165 of the Tax Code of the Russian Federation). Missing the deadline for confirming the 0% VAT rate If, after 180 calendar days, the taxpayer has not submitted supporting documents (copies), exports will be taxed at general rates depending on the type of goods (clauses 2 and 3 of Article 164 of the Tax Code of the Russian Federation). This amount of VAT can be deducted if later documents with an updated declaration are submitted (clause 9 of Article 165, Articles 171 and 172 of the Tax Code of the Russian Federation). Deduction of VAT upon export Exporters of non-commodity goods accept VAT for deduction in the usual manner, provided they are used in activities subject to VAT and have an invoice (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation) (Letter of the Ministry of Finance of Russia dated 13.07 .2016 N 03-07-08/41050). Commodities include (paragraph 4, clause 10, article 165 of the Tax Code of the Russian Federation): mineral products; products of the chemical industry and related other industries; wood and wood products; charcoal; pearl; precious and semi-precious stones; precious metals; base metals and products made from them. Decree of the Government of the Russian Federation dated April 18, 2018 N 466 approved the List of codes for types of raw materials in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union. The list is exhaustive and closed. VAT on goods named in clause 10 of Art. 165 of the Tax Code of the Russian Federation, but not included in the List, is accepted for deduction until the tax base is determined, established by clause 9 of Art. 167 of the Tax Code of the Russian Federation, and is not subject to restoration when selling goods for export (Letter of the Ministry of Finance of Russia dated October 18, 2019 N 03-07-08/80286). If goods from the List are exported, then VAT must be reflected in the deductions of the quarter in which documents confirming the zero rate are collected, or the quarter in which the export occurred (if the documents are not collected on time) (clause 3 of Article 172 , clause 2 of article 171, clause 9 of article 167 of the Tax Code of the Russian Federation). The amount of VAT calculated by the taxpayer on an export transaction, supporting documents for which are submitted after the expiration of the 180-day period, is subject to deduction in the manner and under the conditions provided for in Art. Art. 171, 172 of the Tax Code of the Russian Federation. This follows from the analysis of paragraphs. 1 clause 1 art. 164, paragraph 9 of Art. 165, paragraph 10 of Art. 171 Tax Code of the Russian Federation. VAT refund for exports If the amount of tax deductions in any tax period exceeds the total amount of tax payable, the positive difference is subject to reimbursement to the taxpayer in the manner and under the conditions provided for in Art. Art. 176 and 176.1 of the Tax Code of the Russian Federation, with the exception of cases when a tax return is filed by the taxpayer three years after the end of the relevant tax period (clause 2 of Article 173 of the Tax Code of the Russian Federation). When refunding tax upon export, the taxpayer, along with the declaration, must also submit a package of documents confirming the application of the 0% rate (clause 1, clause 1, article 164 and article 165 of the Tax Code of the Russian Federation). Upon completion of the desk audit, within seven days, the tax authority is obliged to make a decision on the reimbursement of the appropriate amounts or on refusal (if violations of the legislation on taxes and fees are identified) (Clause 2 of Article 176 of the Tax Code of the Russian Federation). In the absence of arrears in taxes, arrears of penalties and (or) fines, the amount of tax subject to reimbursement by decision of the tax authority is returned at the request of the taxpayer to the bank account specified by him or sent to pay for upcoming tax payments (clause 6 of Article 176 of the Tax Code RF). The tax authority is obliged to inform the taxpayer in writing about the decision made on compensation (in whole or in part), about the decision made on offset (refund) of the amount of tax to be reimbursed, or about the refusal to refund within five days from the date of adoption of the corresponding decision (clause 9, Article 176 of the Tax Code of the Russian Federation). Filling out a VAT return when exporting Export to any country, including Uzbekistan, is subject to reflection in section. 4 declarations for the tax period when documents confirming the 0% rate have been collected. The form of the tax return for value added tax and the Procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/ [email protected] (hereinafter referred to as the Procedure). Lines 010 reflect transaction codes (Section IX of the Procedure and Appendix No. 1 to this Procedure): 1011410 - export of non-commodity goods; 1011422 - export of raw materials; 1011412 - export of goods taxed on the domestic market at a rate of 10%. Lines 020 and 030 reflect the tax base for confirmed exports and corresponding deductions. In Sect. 3 of the VAT tax return, in columns 3 and 5 on line 043, the tax base and the amount of tax are reflected in the event of refusal of exemption from the zero rate (clause 38.2 of the Procedure). To calculate the tax base for transactions in foreign currency, the Bank of Russia exchange rate should be applied on the date of drawing up the first primary document issued to the buyer or carrier for the delivery of goods to the buyer (clause 3 of Article 153 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated April 13, 2020 N 03 -07-08/29314). If the zero rate is abandoned, operations for the export of raw materials (non-raw materials) goods, as well as operations for the sale of works (services) provided for in paragraphs. 2.1 - 2.5, 2.7 and 2.8 clause 1 art. 164 of the Tax Code of the Russian Federation, in relation to such goods are reflected on line 010 or line 020 section. 3 declarations in general order. Sections 4 - 6 of the declaration in this case are not completed. They are intended only for transactions for which a 0% VAT rate is applied (clause 3 of the Procedure). Prepared based on material by I.V. Prosekov, 2nd Class Advisor to the State Civil Service of the Russian Federation See also: What is the procedure for interaction with the Federal Customs Service of Russia when confirming the actual export of goods from the customs territory of the EAEU?
