HomeCustoms clearanceCustoms procedures Export
Our main activity is customs clearance of exports of goods and cargo from Russia to any country in the world. This process of customs clearance of cargo export is carried out by our specialists daily and, if necessary, around the clock at any customs offices of the Russian Federation in various customs export procedures:
- Customs Service
- Re-import
- Temporary export
- Processing outside the customs territory
We work with any participants in foreign trade activities:
- Individuals
- Legal entities
- Individual entrepreneurs
We carry out export clearance at Russian customs every day!
Documents and information for customs clearance of exports of goods and cargo from Russia
- List of documents for registration of an individual at customs (View)
- List of documents for registration of a Legal entity at customs (View)
- List of documents for registration of an individual entrepreneur at customs (View)
- List of documents for customs clearance “Export” (View)
Export – paperwork
Export is the preparation of documents for customs, a rather complex procedure that requires sufficient knowledge and skills to successfully and quickly clear customs when submitting and customs clearance of an export declaration for exported goods. Our specialists and customs declarants will help you and your company collect documents for customs clearance of exporting goods abroad without delays and with minimal financial and time costs. We carry out export documentation for both legal entities and individual entrepreneurs engaged in commercial activities, as well as individuals exporting their personal belongings and goods abroad for temporary or permanent residence.
Do you need to export goods and prepare documents? – We will help you!
Transfer of advance payment to customs
The transfer of an advance payment to customs in 1C 8.3 is reflected in the document Write-off from the current account transaction type Other settlements with counterparties in the Bank and cash desk section - Bank - Bank statements - Write-off button.
Let's look at the features of filling out the document Write-off from a current account using an example.
Filling out the document:
- Type of operation – Other settlements with counterparties ;
- The contract is the basis for settlements with customs. Type of contract Other .
- Settlement account - 76.09 “Other settlements with various debtors and creditors.”
Postings according to the document
The document generates the posting:
- Dt 76.09 Kt – advance payment transferred to customs (customs duty).
Procedure for registration of export from Russia
The procedure for registering the export of goods from Russia includes:
- Preparation for export and registration of documents for goods for customs;
- Direct submission of this information on paper or electronic media (export declaration) depending on the foreign trade participant who carries out the export;
- Payment or without payment of export customs duties and fees.
Individuals:
may export (send) goods from Russia only for personal use and not on the list of prohibited goods. When exporting goods accompanied by luggage or through a carrier, a customs declaration is submitted to customs at the border crossing (export from the Russian Federation) on paper without paying export customs duties. Old books, antiques and other cultural valuables are exported only with the written permission of the Ministry of Culture (Ministry of Culture of the Russian Federation). At the same time, you need to remember and know in advance the rules for importing these goods into the country of destination in accordance with their current legislation, what customs duties will be paid upon import. We recommend that you check this point in advance with the customs office of the destination country or with local customs brokers. The main documents when exporting goods to individuals are: an inventory of the goods, a passport of an individual, possibly an explanation of the delivery (what is being exported where), invoices (if through a carrier) and other documents required by customs for export.
Legal entities and individual entrepreneurs:
have the right to export goods for any use (personal or commercial). At the same time, from 09/04/2018, the Russian government canceled the fee for customs clearance (previously this amount was 750 rubles for one customs declaration “Federal Law of August 3, 2021 N 289-FZ “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation." Now, any participants in foreign trade activities, be it a legal entity or an individual entrepreneur, do not pay anything to customs when exporting goods from the Russian Federation. However, there may be cases when export duties for customs clearance are still paid for certain types of goods (for example : oil, gas, round timber). The customs declaration is submitted only in electronic form independently - on your own or through a customs broker (customs representative) hired on the basis of a brokerage agreement. Customs clearance of goods for export by legal entities or individual entrepreneurs involves the preparation of basic documents for exported goods: invoice for payment (invoice), contract, description, delivery notes and other documents as necessary, depending on the type of product.
If you need professional assistance in customs clearance for exporting goods, we will be happy to help you!
Where is the best place to sell?
Abroad, abroad, discord. Customs regulations, duties, taxes and fees vary greatly from state to state. Therefore, it is better not to try to embrace the immensity and first focus on one group of countries, gradually expanding the scope of sales. Conventionally, most countries can be divided into 3 large groups. Let's look at them in order.
Countries of the Eurasian Customs Union
The group includes 5 countries: Russian Federation, Kazakhstan, Belarus, Armenia and Kyrgyzstan . The most important advantage of sales on the territory of the CU of the EAEU is the complete absence of customs duties. In addition, logistics are relatively simple and there is almost no language barrier. The downside is the requirement to comply with technical regulations.
WTO countries
The WTO is a world trade organization headquartered in Geneva. There are customs duties here, but they are minor. A favored rule applies: for participating countries, payments are lower than for those who are not members of the WTO . According to Wikipedia, today the World Trade Organization includes 164 countries. Among them are almost the entire European Union, the United States of America, Asian countries, Africa and India. Almost the whole world. The Russian Federation ratified its accession to the WTO in 2012.
Information on WTO countries
All other countries
The last group for export is all other states. They are not included in either the EAEU Customs Union or the WTO. Customs duties and internal charges for such countries will be the highest.
Export clearance: customs regimes
Depending on the type of exported cargo, when filling out a declaration for goods, the appropriate customs regime is selected, which includes the following procedure: documentary registration, registration of a customs declaration for export, customs control of goods, features of payment of customs export duties and fees, direct release by customs.
Any movement of cargo abroad is possible only after the application of the customs regime, which can be chosen by participants in foreign trade activities independently. Choosing the optimal customs regime, agreeing with the customs authorities on the placement of goods under the regime, registering a customs declaration for export and its release (“customs clearance”) - these are not all the nuances, the solution of which is provided by the specialists of our company.
We carry out export customs clearance of goods regardless of their type and type of transport used for cargo transportation. These goods can be transported by any means of transport: road (truck), air (air), rail or sea. The company's employees will provide export clearance services: container, oversized, heavy, perishable, groupage, excise cargo, cars and trucks (trucks), special machinery and equipment and any other goods. Each type of cargo has its own nuances of customs clearance of exports, requiring various, including special legal, knowledge from the specialist carrying it out. Frequent changes in customs legislation, as well as legal acts regulating foreign economic activity, further complicate the necessary procedures. For us, this process is quite simple and takes a minimum amount of time, allowing us to save time spent on clearing goods at customs and ensures compliance with the law.
Receipt of advance payment from a foreign buyer
Receipt of an advance payment from a foreign buyer in 1C 8.3 is reflected in the document Receipt to the current account transaction type Payment from the buyer in the Bank and cash desk section - Bank - Bank statements - Receipt button.
Receipt to Current Account document using an example.
The Bank Accounts directory must first be filled out and information about the Organization's currency account to which payment is received from the buyer must be entered.
Prepayment in foreign currency is credited to a transit foreign currency account.
The agreement with the buyer in foreign currency must be completed as follows:
- Type of agreement – With the buyer ;
- Price in USD , i.e. the currency in which the contract was concluded;
- Payment in USD switch , i.e. payment currency.
As a result of selecting such an agreement in the Receipt to Current Account , accounts for settlements with the buyer are automatically set in the field:
- Settlement account - 62.21 “Settlements with buyers and customers (in foreign currency)”;
- Advances account - 62.22 “Calculations for advances received (in foreign currency).”
Since payment by the buyer is made in foreign currency, the document states:
- Bank account – a transit currency account in USD, into which funds are received from the buyer;
- Accounting account – “Currency accounts”, is installed automatically when selecting a foreign currency bank account;
- Amount – payment amount in currency according to the bank statement;
- VAT rate – 0%.
Postings according to the document
The document is filled out in foreign currency, because the contract is concluded in USD and payment is made in USD. In the postings, the amounts are reflected in both rubles and foreign currency.
This is due to the fact that accounting in the Russian Federation is carried out in rubles. The value of assets or liabilities in foreign currency is subject to conversion into rubles (clause 4 of PBU 3/2006).
The document generates the posting:
- Dt Kt 62.22 – receipt of prepayment from the buyer to the transit currency account.
The VAT tax base does not include advances received on transactions that are subject to VAT at a rate of 0% in accordance with clause 1 of Art. 164 of the Tax Code of the Russian Federation (clause 1 of Article 154 of the Tax Code of the Russian Federation).
Therefore, in our example:
- VAT is not charged on advances;
- an advance invoice is not issued (clause 17 of the Rules for maintaining a sales book, approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137, Letter of the Ministry of Finance of the Russian Federation dated 01.2018 N 03-07-08/142).
Advances received and issued in foreign currency are not subsequently revalued in accounting records and in NU. The ruble valuation of the advance is fixed at the rate of the Central Bank of the Russian Federation on the date of the advance (clause 7, clause 10 of PBU 3/2006, clause 11 of Article 250 of the Tax Code of the Russian Federation, clause 5 of clause 1 of Article 265 of the Tax Code of the Russian Federation).
See also Selling currency
Receipt of payment from a foreign buyer
According to the conditions of our example, a partial advance payment was first received. Then, at the time of sale, a receivable from the foreign buyer to the Organization was formed under Dt 62.21, calculated at the exchange rate on the date of shipment.
At the moment the buyer repays the debt under the contract in foreign currency, the receivables are revalued at the rate of the Central Bank of the Russian Federation on the day of payment (clause 7 of PBU 3/2006, clause 8 of Article 271 of the Tax Code of the Russian Federation).
As a result, exchange rate differences arise.
Receipt of payment from a foreign buyer in 1C 8.3 is registered by the document Receipt to the current account transaction type Payment from the buyer in the Bank and cash desk section - Bank - Bank statements - Receipt button.
The document Receipt to the current account is filled out according to the same algorithm as when receiving an advance from the buyer.
- Amount – payment amount in USD, according to the bank statement.
Postings according to the document
The document generates transactions:
- Dt 62.21 Kt 91.01 – revaluation of accounts receivable in foreign currency;
Calculation of exchange rate differences when revaluing accounts receivable
date Name Amount, USD Well Amount, rub. March 15th Unpaid amount 6 000 62 372 000 March 25 Payment amount 6 000 63 378 000 March 25 Exchange difference +1 +6 000
- Dt Kt 62.21—receipt of payment from the buyer to a transit currency account.
Income tax return
In the income tax return:
Positive exchange rate differences are reflected in non-operating income: PDF
- Sheet 02 Appendix No. 1 page 100 “Non-operating income.”
Issuance of export invoices in foreign currency (VAT rate 0%)
Despite the fact that a Russian invoice (Invoice) is not required for a foreign buyer, the Organization is obliged to draw up an Invoice for export sales according to general rules no later than 5 days from the date of shipment (clause 3 of Article 168 of the Tax Code of the Russian Federation, clause 17 of the Rules maintaining a sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).
It is allowed to draw up not only the SF, but also the UPD (Letter of the Federal Tax Service of the Russian Federation dated 07/06/2016 N ED-4-15/12070).
An invoice for shipped export goods is issued in 1C 8.3 using the Write invoice at the bottom of the Sales document (act, invoice) .
The Invoice document issued is automatically filled with data from the Sales document (act, invoice) . Operation type code – “01” Sales of goods, works, services...
An invoice can be issued in foreign currency, because... the transaction is expressed in foreign currency (clause 7 of article 169 of the Tax Code of the Russian Federation).
In the Payment document of the Invoice issued document, the number and date of the prepayment document from the buyer are indicated.
If the SF is not transferred to a foreign buyer, then the Checked (transferred to the counterparty) can be left unchecked. The presence of a checkbox is for reference information; it does not affect the movement of the document and the filling out of the purchase and sales ledgers.
Please note that SF with a VAT rate of 0% does not by default enter the sales book simultaneously with sales, as happens when shipping on the domestic market. But only at the time of determining the tax base for VAT for export, if (clause 9 of Article 167 of the Tax Code of the Russian Federation):
- export confirmed within 180 days - on the last day of the quarter in which supporting documents were collected;
- export is not confirmed within 180 days - on the last day of the quarter in which the sale took place.
In this case, the document does not generate transactions for accounting and accounting records.
Documenting
The Invoice form was approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137.
This form can be printed by clicking the Print document Invoice or Sales (act, invoice) . PDF
