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Currency control

New procedure for submitting documents to the bank to exchange controls in October 01 2013 years

Presentation of certificates of supporting documents to the customs declaration to the bank 01.10.2013g.

In the case of export (import) of goods from (a) by filing a declaration of the Russian Federation for the goods must be made to a bank certificate confirming documents, without the declaration of goods in the following cases:

1) on export transaction certificate issued by a certificate declaration goods released under the foreign contractor providing commercial credit in the form of deferred payment (in column 9 reference indication of delivery - 2).

2) on import transaction passport information is formed on the declaration of goods, which are issued pursuant to obligations in respect of the foreign counterparty previously held down payment (in column 9 reference indication of delivery - 3).

Deadlines for submission of information on supporting documents to the bank:

Information about registered by the customs authorities of the Goods declaration enters the bank from the FCS through 3-6 working days after the date of issuance and are payable by the bank in a statement on the contract of bank control in the automated mode.

Information about the supporting documents submitted not later 15 business days after the month in which were decorated supporting documents registered declaration of goods.

Imorter / Exporter a statement of the supporting documents to the customs declaration:

• Export transaction passport - to indicate the information about the expected maximum duration of export proceeds to the Client;

• under the import transaction passport - in order to control the previously mentioned maximum expected period of performance of contractual obligations by non-residents (in the certificate of currency operations on advance payment).

Procedure for filling in information on supporting documents to the declaration of goods for import transaction certificate:

Column 2 the registration number of the declaration of the column "A".

Column 3 nothing fills.

Column 4 specified type code 01_4.

The column indicates the amount 6 customs declaration (Declaration 22 graph)

If the customs declaration contains information about products, some of which has been received from a foreign contractor in advance by previously transferred from a resident, then the graph 6 Enter the sum of the declaration through the separator "/" - the amount corresponding to the basis of delivery - 3 (execution nonresident obligations under the contract on account of previously received advance payment from a resident).

For example, in the declaration of goods, which is decorated for the import of goods into Russia contains the total cost 20000 U.S. dollars, with some goods worth U.S. $ 5000 set in advance by previously sent. In this case, the graph indicates 6 20000 / 5000.

Column 7, 8, 11 nothing filled.

Column 9 indicated sign of delivery - 3.

Procedure for filling in information on supporting documents for the goods declaration for export transaction certificate:

Column 2 the registration number of the declaration of the column "A".

Column 3 nothing fills.

Column 4 specified type code 01_3.

The column indicates the amount 6 customs declaration (Declaration 22 graph) If the customs declaration contains information about products, some of which was assigned to a foreign counterparty in the form of deferred payment, then the graph 6 Enter the sum of returns through separator "/" - amount corresponding to the basis of delivery - 2 (providing resident to non-resident commercial credit in the form of deferred payment).
For example, the declaration contains the total cost 30000 U.S. dollars, with some goods worth U.S. $ 25000 supplied subject to the granting of deferment of payment to a foreign counterparty. In this case, the graph indicates 6 30000 / 25000.

Column 7, 8, 11 nothing filled.

Column 9 indicated sign of delivery - 2.

Column 10 specifies the expected term as the last date (dd.mm.yyyy) the expiration of the funds are credited to the Customer's account at the bank.

To verify information about the supporting documents on the goods declaration by the Bank:

Bank when receiving information on the supporting documentation on the goods declaration is required to check the particulars of the declarations on goods from reference information communicated by TCF Bank.

If the information on the goods declaration is not in the bank or does not match, the bank is obliged to refuse to accept help.

Processing and submitting information on supporting documents for customs declaration applies to the declaration of goods, which are registered by the customs authority 01.10.2013g. or after 01.10.2013g.



Order reflection of a foreign bank commission withheld from the incoming payment to the account:

Bank may reflect information about holding a foreign bank transfer fee in bank control sheet on the contract in the presence of:

• the bank information retention fee for the transfer of funds from the amount of export earnings (in SWIFT-message);
• conditions in the contract that the costs of translation at the expense of the client;
• a letter of consent of the customer, the bank is free to reflect information.

Shelf for self reflection data bank lien transfer fee, no later than 3 business days after the month in which the customer's account received such funds.

In the absence of information about the bank holding commission when the contract is a condition that the costs of translation by the client, the client is a bank certificate confirming documents and documents confirming the retention of the banking commission.

What currency operation code must be specified when filling out information on currency transactions to transfer in the presence of the customer of the goods declaration, but the bank did not receive information from the FCS test day help?

1) If a certificate is issued on payment of the import transaction certificate, in this case the code of currency transaction filled on the basis of advance payments - code of currency transaction 11100 (indicated in the graph 11 on the expected maximum duration of execution of a non-resident of contractual obligations by transferring goods );

2) If a certificate is issued on payment received on export transaction certificate, in this case the code of currency transaction filled on the basis of advance payments - code of currency transaction 10100.

Calculation of the maximum expected period of performance of contractual obligations by non-residents, with the transaction passport:
Is specified as the last date (dd.mm.yyyy) Expiration of non-resident liabilities.

1) In the presence of a non-resident contract period of performance obligations under the contract term is added to it, which in accordance with normal business practices required for customs declaration and (or) time to process supporting documents.

2) In the absence of a non-resident contract period of performance obligations under the contract shall specify the period calculated resident independently in accordance with customary business practices, taking into account the time required to process customs declarations, and (or) the time required to process supporting documents.
Waiting period may not exceed the date of completion of performance obligations under the contract, specified in column section 6 3 «Understanding contract" PS (Form 1).

In the design of new substations:

Registration requirement applies to PS contracts if the amount of liabilities is equal to or exceeds the equivalent of 50 thousand U.S. dollars at the official exchange rate of foreign currencies against the ruble, the Bank of Russia on the date of the contract (if the rate of foreign currencies against the ruble is not set by the Bank Russia, at the rate of foreign currencies established otherwise recommended by the Bank of Russia), or in the case of changes in liabilities under the contract on the date of the last changes (additions) to the contract providing for such changes.

Expanded the list of contracts that are subject to the transaction certificate (§ 5.1. Instructions RF138 CB-I):

Added a new type of contract, which provides for the transfer of movable property under the lease, finance leases (leasing).

On November 06 2013, banks will guide decorated (Rescheduled taken, closed) passport transactions electronically to the tax authorities.

Guidance on accounting for foreign currency transactions:

1. In case of advance payment on the contract with the import of goods transaction passport must be controlled by specifying the expected delivery date of the goods and the timely submission of the bank certificate of supporting documents on the goods declaration (keep separate records of advance payments).

2. In case of issue of the declaration of goods to a foreign contractor with deferred payment under the contract of exports of goods, should be promptly submitted to the bank certificate of supporting documents for the declaration of goods. Continue to monitor the specified life expectancy of export proceeds to the account (keep separate records of declarations issued under the deferred payment).

3. On a monthly basis at the request of the bank statement of banking supervision under the contract in order to verify the completeness of submitted certificates of supporting documents and control the expected deadlines foreign counterparty obligations under the contract.

4. Strengthen the declarant control procedure for completing customs declarations (Declaration not go to the bank at the wrong filling the passport number of the transaction, the details of the contract, currency transaction passport).

Control over foreign exchange transactions related to foreign trade operations

The position of the Central Bank of the Russian Federation from 01.06.2004 N 258-P to 18 2004 entered into force on June 12 and 16.06.2004 registered with the Ministry of Justice of the Russian Federation for N 5848. "On the procedure for the provision by residents of authorized banks of supporting documents and information related to the conduct of foreign exchange transactions with non-residents on foreign trade transactions and the implementation by authorized banks of control over the conduct of foreign exchange transactions."

The Federal Law "On Currency Regulation and Currency Control" authorized banks that have the right to conduct banking operations with funds in foreign currency are attributed to foreign exchange control agents. Regulation N 258-P regulates the procedure for exercising control over observance of currency legislation in settlements and transfers for exported or imported goods, work performed, services provided, information transferred and the results of intellectual activity, including exclusive rights to them, under a foreign trade contract (contract) ), concluded between a resident and a non-resident.

Accounting of specified currency transactions and control over their conduct is carried out by an authorized bank, in which, under the contract, a "passport of the transaction" is issued by the resident. If, in cases provided for by law, a resident carries out all foreign currency transactions under a contract through accounts opened with a non-resident bank, the functions of the transaction passport bank are performed by the territorial institution of the Bank of Russia at the place of state registration of the resident.

In order to account for foreign exchange transactions under the contract and monitor their conduct, the resident submits to the bank documents confirming the fact of goods being imported into the customs territory of the Russian Federation or goods are being exported from the customs territory of the Russian Federation, as well as work, services, information and intellectual activities, including exclusive rights to them. Supporting documents are submitted simultaneously with two copies of a certificate of supporting documents, the procedure for which is established by the Regulations.

Documents and information shall be submitted within a period not exceeding 15 calendar days after the end of the month during which the export of goods was performed under the contract or documents confirming the performance of work, rendering services, transfer of information and results of intellectual activity, including exclusive rights to them , and not exceeding 45 calendar days after the end of the month during which the import of goods was effected.

In the case of currency transactions under the contract through accounts opened with a non-resident bank, two copies of a certificate containing information on foreign exchange transactions in a non-resident bank for the reporting month with copies of bank extracts. Such a certificate must be submitted within a period not exceeding 45 calendar days following the month during which the currency transactions were carried out under the contract. Simultaneously with this certificate, supporting documents and a certificate of them, the resident presents a copy of the reservation application (the law establishes the obligation to reserve a part of the amount by which the resident is granted a deferral of payment or commercial loan under a foreign trade transaction).

In the case of foreign exchange transactions under the contract related to the crediting of the currency of the Russian Federation received from a non-resident at the account of the resident in the authorized bank, in addition to documents confirming the contract execution process and a certificate of them, two copies of the certificate of receipt of the currency of the Russian Federation are submitted to the bank. This certificate shall be submitted within a period not exceeding 15 calendar days following the month during which the foreign exchange transactions under the contract were carried out.

An authorized employee of the bank checks the compliance of the information specified in references, supporting documents or copies of bank statements within 7 business days after the day of their submission. Both copies of certificates are signed by an employee of the bank and sealed with a seal used for currency control purposes registered with the Central Bank of the Russian Federation. One copy of certificates is placed in the passport file of the transaction, and the second is returned to the resident.

In case of incorrect execution of certificates or supporting documents, inconsistencies of certificates to supporting documents, one copy of the certificates and documents are returned to the resident. The second copy of the certificates with a note on the reason for the return is placed in the file on the transaction passport.

Properly executed certificates together with documents are resubmitted to the bank within 3 business days.

In the dossier on the passport of the transaction copies of the documents on ensuring the performance of the non-resident's obligation to the resident, the methods of which are stipulated by law (irrevocable letter of credit, bank guarantee, risk insurance contract, bill) are also placed in case of their use by a resident.

On the day the passport for the transaction is drawn up under the contract, the authorized bank opens and maintains an electronic statement on the basis of the information contained in the said certificates and documents. The statement is intended for presentation by the resident to the bodies of currency control.

The bill on paper is transferred by the bank to the resident for presentation to the currency control bodies upon written application not later than the next working day after receipt of the application. The statement is transferred to the resident also in connection with the transfer of the contract for settlement services to another authorized bank.

When closing the dossier on the transaction passport, the statement on paper is placed in it.

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
  • ITN
  • 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.

Procedure for filling Certificate of Operation

  1. In the head part of the certificate of currency transactions, the full name of the legal entity or full name (if any) of the individual is indicated; full name of the Bank, date of its filling.
  2. In the column 1 the order number of the entry in the certificate of currency transactions is indicated.
  3. In 2 column indicates the number of one of the following documents:
    the notification number for crediting funds in foreign currency to a transit currency account of a client - a legal entity, an individual - an individual entrepreneur sent by the Bank to a client - when identifying funds in foreign currency received by the Bank in favor of the client - a legal entity, an individual - an individual entrepreneur. When identifying funds in foreign currency received by the Bank on the account “F” of a client - an individual, the number of the personal account statement issued to the client by the Bank shall be indicated, if available. If there is no statement number, 2 column is not filled;
    the number of the settlement document submitted by the client to the Bank when debiting funds in foreign currency from the current foreign currency account (special bank account) of the client with the Bank.
  4. The column 3 indicates the number of the client's bank account, to which the funds in foreign currency have been credited (from which they are written off).
  5. In column 4 in the format DD.MM.YYYY one of the following dates is indicated:
    date of transfer of funds to the transit currency account of the client - a legal entity, an individual - an individual entrepreneur, specified in the notification;
    date of transfer of funds to the current foreign currency account (special bank account "F") of the individual customer specified in the statement of the personal account;
    date of the payment document submitted by the client to the Bank when debiting funds in foreign currency from the client’s account.
  6. In the 5 column one of the following codes of payment is indicated:
    1 - crediting of funds to the client's account;
    2 - debit the customer's account.
  7. In the column 6 indicate the code of the type of currency transaction, filled in accordance with the list of foreign exchange transactions of customers given in Appendix 2 to Instruction of the Central Bank of Russia No. 117-I from 15.06.2004.
  8. The 7 column indicates the digital currency code credited to the client’s account (debited from the account), in accordance with the Russian National Currency Classifier.
  9. In column 8 the amount of funds in foreign currency credited to the account (debited from the account) of the client in units of the currency indicated in column 7 is indicated.
  10. The 9 column indicates the sequence number of the entry in the certificate of currency transactions (similar to the 1 column).
  11. The 10, 11 columns are filled in if the relevant currency transaction establishes a reservation requirement in accordance with acts of the currency legislation of the Russian Federation or acts of currency regulation bodies. In other cases, the 10, 11 columns are not filled.
  12. The 10 column in the format DD.MM.YYYY specifies the date the client submits to the Bank a request for reservation executed in accordance with the regulatory act of the Bank of Russia on the procedure for reserving and refunding the reservation amount when performing foreign exchange operations.
  13. In 11 column indicates the number of the application for reservation.
  14. The columns 12 - 15 are filled by the client in the event that the foreign exchange operations are carried out under the contract (loan agreement), under which the PS is executed. In other cases, the columns 12 - 15 are not filled.
  15. In column 12 the number of the PS executed under the contract (loan agreement) under which the currency transaction is carried out is indicated.
  16. The column 13 indicates the amount of the transaction in terms of the currency of payment, made by the PS indicated in column 12.
  17. The columns 14, 15 are filled in if the currency code of the payment and the currency code of the price of the contract (loan agreement) indicated in the PS do not coincide, and according to the terms of the contract (loan agreement), a currency reservation is provided.
  18. In column 14 the digital code of the currency of the price of the contract (loan agreement) indicated in the PS is indicated.
  19. In column 15 the amount shown in column 8 is indicated, in terms of the contract price (loan agreement).
  20. The certificate of currency transactions is signed and certified by the client.

The client, a legal entity, signs the PS by two persons with the right of the first and second signatures or by one person in the line "Manager", entitled to the first signature (in the absence of persons in charge of maintaining the accounting records) declared on the card with samples of signatures and seal imprint, with an application of the seal of the client's seal. The client (an individual is an individual entrepreneur) is signed by himself or a person authorized by him on the basis of a power of attorney, and certifies with his seal (if any).

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