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Information currency control Transaction passport

Transaction passport

Exchange control of customs clearance for imports of goods associated with the transaction certificate (PC). This document is necessary for the purposes of clearance when the customs value exceeds 50 000,00 dollars.

According to the teletype schedule from 24.06.2004 TF-2096: "When placing goods under the declared customs regime on a compensated agreement between a resident and a non-resident, the amount of which does not exceed the equivalent of 50000 thousand US dollars at the exchange rate of foreign currencies to the ruble established by the Bank of Russia on the date of its conclusion with Taking into account the amendments and additions made, there is no need to present the transaction passport in accordance with paragraph 3.2 of the bank of Russia instructions from 15.06.2004 n 117-i, and in the column 24 "nature of the transaction" the reserved code 90 - Other "in accordance with Appendix 6 to the order of GtK Russia from 23.08.2002 n 900, with the exception of gratuitous deliveries for which the transaction code" 80 "is claimed. In other cases, the transaction code "90" does not apply. "

But already with 27.02.2011 the size of the contractual amount, requiring the obligatory registration of the transaction passport when carrying out foreign trade activities, has increased. According to the Instruction of the Central Bank of the Russian Federation of 29.12.2010 No. 2557-U on amending the Instruction of the Bank of Russia from 15.06.2004 No. 117-I "On the procedure for the submission by residents and non-residents to authorized banks of documents and information in the performance of foreign exchange operations, the procedure for accounting by authorized banks of foreign exchange transactions and registration of transaction passports "The transaction passport is executed when foreign exchange transactions are performed on foreign economic transactions, if the contract amount in the equivalent exceeds 50000 (fifty thousand) US dollars at the official exchange rate of foreign currencies about to ruble established by the Bank of Russia on the date of conclusion of the contract. Prior to 27.02.2011, the transaction passport was executed when the contract amount exceeded the equivalent of 5 thousand US dollars.

PS filled in the instructions of the Bank of the Russian Federation from June 17 2004 of № 117-"On the Procedure for Residents and nonresidents authorized bank documents and information in currency transactions, the accounting for foreign currency transactions authorized banks and clearance deals passports."

The main objective pursued by the state - check the validity of foreign currency payments, going abroad. To do this, information from the authorized banks of the sum of currency transferred abroad to pay for the goods and the date of writing off this amount from the account of the importer compared with information about the customs value of the imported goods and the date of its movement across the customs border of Russia.

The first stage of currency controls associated with the correct design of the SS for each foreign trade contract.

To get the PSYou must submit to the Department a copy of the bank's foreign exchange control foreign trade contract. Copy of the contract must be certified by an official of the importing organization, which has the right of first signature in the bank and the company's seal. If the contract is written in a foreign language, you need a translation thereof signed by the head of the Russian company.
In addition, if the Bank of Russia requires permission to conduct a currency transaction, the original and a copy of this document must also be submitted to the authorized bank. For example, such permission must be obtained if the importer plans to transfer an advance to a foreign supplier more than 90 days before the day of importation of goods into the territory of Russia in accordance with the customs regimes "Issue for free circulation" and "Reimport". As a rule, banks require that a copy of the authorization for currency transactions related to the movement of capital be certified by that body (the Bank of Russia or its territorial institution) that issued the permit itself.
Text of the contract must contain the data needed to monitor the correctness of filling the SS as follows:

  • details of the Russian company importing
  • name, code the Russian Classification of enterprises and organizations (of Enterprise)
  • legal address
  • the date of registration
  • INN
  • account number in the authorized bank through which payments will be made under the contract
  • details of the authorized bank of the importer, which must issue the SS;
  • details of the foreign supplier:
  • The name and code of the country of residence;

Please note that you need to specify the details of the company, it is the seller, not the payee, even if the seller delivers one organization, and money transfers other Russian importer;

  • number and date of the conclusion of foreign trade contract;
  • total contract amount in the currency;
  • form of payment;
  • the date of the last transaction on the contract (last date).

This is the latest of two dates: the last day of customs clearance for the import of the last lot on the contract or the last day of payment of the goods.
The last date is determined depending on the terms of payment for the goods under the contract. So, if the contract provides for an advance payment, in the "Last Data" column of the PS, the day of completion of the customs clearance of the imported goods is indicated, which is determined on the basis of the terms of the contract. After this period is over, the importer will no longer be able to make customs clearance of the goods under this PS. However, in accordance with the terms of the contract, goods can be paid even after they are imported into Russia. In this case, the last day of payment must be indicated in the "Last Data" column of the MS. After this date, the importer will not be able to transfer money to the supplier.

If the passport transaction is fully consistent with the terms of the contract, the bank employee has signed it and sealed by the bank. From that moment the bank receives a contract for the design and maintenance of all the calculations on it should only be made through the bank.
However, the bank is authorized and empowered to refuse signing the SS. They can be divided into two groups:

  • improperly issued the PC;
  • incorrectly drafted contract.

For example, in the contract itself, firms often do not indicate the value of the imported goods, as well as the volume of supplies, because these conditions are given in the appendices-quotations to the contract. This gives an opportunity for an authorized bank to refuse to sign a PS. After all, the document must specify the amount of the contract. Refusal can also be expected if it is not possible to determine the date of the last delivery (payment) from the terms of the contract, for example, if the contract does not stipulate the time of delivery (payment) of the goods. In addition, the contract must contain a provision stating that the goods purchased by the Russian company will be imported into Russia, that is, the import will actually take place.

If as a result of incorrect drawing foreign bank refuses to sign the contract of SS, the company can not pay the imported goods. This will lead to a breach of contractual obligations to the foreign counterparty and, as a consequence, to pay a certain penalty contract.