Implementation of foreign economic activity of the enterprise can be described in stages, starting with registration in the customs authority and ending with the procedure for issuing a customs declaration in the export regime.
When undertaking the following actions, the enterprise should have a general idea of the possibility to carry out foreign economic activities, preliminary agree with the foreign counterpart general conditions of cooperation, agree on an approximate product range for export.
All the stages listed below, except for the last two, can be implemented in parallel.
Also, we draw attention to the fact that the UAC plans to organize a seminar and / or webinar in the near future, where it will be trained in the agricultural production of soybean and rapeseed (including tax aspects, currency aspects, customs and land).
| № | Description of phase | Legislative base | Result |
|---|---|---|---|
| 1. | Registration (accreditation) of the enterprise in the customs authority | Customs Code of Ukraine, Order of the Ministry of Finance dated June 15, 2015 No. 552 | Taking the customs office of the company as a person who has the right to carry out transactions with goods |
| 2. | Opening an account with a banking institution to account for foreign exchange earnings | Resolution of the Board of the NBU dated 12.11.2003 No. 492 | Opening an account in foreign currency |
| 3. | Preparation of a draft foreign economic agreement, other commercial documents, obtaining permits for export (if required) | International conventions and treaties, trade customs, the Law of Ukraine "On Foreign Economic Activity", the Civil Code of Ukraine, the Commercial Code of Ukraine, etc. | Signing by the parties of the contract, invoicing, non-tariff fulfillment of the foreign economic activity (quality certificates, sanitary-epidemiological, veterinary phytosanitary permits, obtaining prior permissions from the import control authorities, if necessary, etc.) |
| 4. | Depending on the type of product - the classification of goods according to Ukrainian Classifier of Goods for Foreign Economic Activity | Customs Code of Ukraine, Law of Ukraine On Customs Tariff, Order UKRINFORM 09.06.15 No. 401 | Definition of the product code according to the product nomenclature |
| 5. | Definition of the scheme of customs clearance of products | Customs Code of Ukraine, etc. | Conclusion of a contract with a customs broker, preparation (editing) of documentation for customs clearance |
| 6. | Depending on the terms of delivery - the conclusion of a contract of transport forwarding | Customs Code of Ukraine, International conventions and treaties, trade customs, etc. | Conclusion of transport forwarding agreement |
| 7. | Preparation of the cargo for export, transfer to the first carrier | Delivery of goods | |
| 8. | Procedure for declaration of goods in the customs mode. Export | Customs Code of Ukraine, etc. | Completion of the declaration procedure, release of goods beyond the customs territory of Ukraine |
| 9. | Depending on the payment conditions - control the receipt of foreign exchange earnings on the account | Law of Ukraine "On the Procedure for Settlement of Interdependencies in a Foreign Currency", etc. | Receipt of currency earnings on the account of the enterprise |
Information is provided by Hermann Taslitsky
Monday, 11 June 2018