T-1 – a Transit Declaration
It must accompany all freights (on the territory of EU) that are of not European Union’s origin (from the USA, Asia or from elsewhere) and the freights arriving from the European customs storehouses (bonded/customs warehouses).
A Transit Declaration T-1 is made on the border of EU for the freights arriving at land if the freight arrived from outside, or by the supplier/agent of the supplier or the delivery company/forward company – if the freight arrived from the internal EU’s customs storehouse.
On the freights delivered by air or by sea from the countries not included in the EU, T-1 is made in the airport or the port of arrival by the authorized agent. If the freight was sent from the EU country and requires T-1 this declaration must be provided by the sender/carrier or the cargo must be accompanied by the air waybill with the special mark.
The transit T-1 is done based on invoice and the wrapping sheet.
EX-1 – the export declaration
For the freights, produced and sold from the EU countries EX-1 is the conventional international document that backs up the goods’ export. With the closure of the European declaration in the customs office during the departure from the EU countries (during the shipment from a transit storehouse), the fact of exportation of the goods from the EU’s territory is verified to the seller. The closed EX-1 form by the customs’ office allows the buyer of the freight to avoid the internal European VAT.
EX-1 declaration must accompany all the freights of the European origin that are delivered from the transit storehouses abroad from the EU countries.
EX-1 Declaration is formed by the supplier or supplier’s agent or the carrier/forward agent who has the licensed right on that. EX-1 declaration must be stamped by the customs’ office at departure.
AAD – The administrative accompanying document
It is to deliver the excisable goods produced by the EU, temporarily freed from the excise’s payment (are destined solely for export from the EU) on the territory of the EU
- from the producer to the customs office or to the storehouse of the custom or to the frontier of the EU, or
- from one excise bonded storehouse to another or to frontier.
After the export takes place or upon arrival to excise bonded storehouse, the AAD closed by the customs seal (the third page – the original) must be returned to the company or to the storehouse issued it.
The AAD closed by the customs seal allows the seller/producer of the excise good to avoid the payment of the internal European VAT or excise.
Bill of Lading, sea waybill, consignment
It is the shipping document (simultaneously – the document approving the disposition of the goods, the document of title!) used in the sea transportations. B/L is the document issued by the carrier to the shipper as the certificate of freight’s acceptance by the carrier to be transported by the sea vessel and approving the obligation to deliver the freight to the port of destination and to give it to the rightful holder of consignment. As the B/L is the title document approving the disposition of the goods and possession of them according to the custom of the trade and it is the legal equivalent of possessing the goods, handling of the consignment is equivalent of handling the goods themselves legally. As a rule, there are three and more legal copies of the B/L with the same content and the same date: for the shipper or its forwarding agent, for the receiver of the freight and for the owner of the freight. All copies of consignment making the full set are the originals and they are stamped as “Original.” The document approving the disposition of the goods is usually the first one of them. Any further copies of the consignment are stamped as “Copy” or printed on the blanks of a color different from the original. If the goods were received at one of the consignments than the rest of originals of it lose their power.
TIR – the TIR Carnet
The international document of the customs transit that is issued by the association representing the warranty and which is authorized by the customs office and which is required to officialize the carrying freights with the customs seals in the most cases, in the road vehicles and in containers according to requirements of the Customs Convention on International Transport of Goods using TIR Carnet (CCITG).
TIR Carnets used today consist of 14 or 20 pages (7 or 10 kits) and it is destined to deliver the freight through the territories of 7 or 10 countries, accordingly.
TIR Carnets are issued by the Association of International Road Carriers in Russian Federation (AIRC), printed in French excluding the first inseparable yellow page, which is printed in Russian or English. TIR Carnet has the expiry date.
TIR Carnet is to be returned to the carrier after the end of delivery with the fulfillment of CCITG procedure after it has been stamped by the according customs stamps and it is the object of return to the carrier, which is the approval of the according finish of the CCITG procedure.
CMR – road waybill
This is a transport document that proves the existence of the agreement between the sender and the carrier about the road transportation. This document shall contain the data that are required by the Convention on the Contract for the International Carriage of Goods by road, to apply to the international freights transportation: the date of freight’s load, the essence of the freight, name and address of the carrier, the name of the receiver, the term of delivery, the cost of carrying. The road waybill is signed by the sender and the carrier. The road waybill is not the document of title, cannot be endorsed, the freight is delivered only to the receiver stated in it.
It is a document that is issued by the freight’s sender from his name or entitled by his name and which approves the existence of the agreement between the freight’s sender and the carrier about the issue of freight’s air delivery.
Air Waybill is filled by the sender of the freight in three originals and is handed to the carrier along with the freight to be delivered. The first original is marked “For the carrier” and it is signed by the sender; the second original is marked “For the receiver” and it is signed by the sender and by the carrier, it accompanies the freight; the third original is signed by the carrier and is handed back to the sender when the freight is accepted by the receiver.
Air Waybill’s filling: the name of the airports of the departure and arrival; the attached documents; the nominal value; the cost of the freight’s delivery; the date of waybill’s issuing and so on.
Air Waybill is neither the title document nor transitional document. Its role is to approve the fact that the freight’s contract was agreed on delivery, acceptance of the freight by the carrier and the agreement of the conditions of the delivery. It can be used as the customs declaration that contains the detailed description of the delivered freight.
Raiilway invoice of the international form and its duplicate are transport documents in international railway transportation. Railway invoice is the documentary form of the contract of the freight’s delivery between the sender of the freight and the administration of the railway. In international practice, the widely used form of the document is the one issued by the International cargo Convention (ICC) of 1984 and by the Agreement on International Goods Transport (AIGT). The main essence of the invoice is to name the destination, the departure points, and the border stations, the essence of the freight, the cost of transportation and the nominal value of the freight.
The normally bilingual text is typed on the standard blanks. It is issued by the sender or its freight forwarder on the name of the receiver of the freight, signed by the carrier by means of the stamp on the duplicate. The latest is kept by the sender. The invoice accompanies the freight. Every invoice is added with the shipping documentation, namely: the freight’s specification, certificate on quality, packing list and so on. The duplicate of the Railway invoice is amongst the set of documents to receive the payment on the letter of credit or in the collection form.
ICT – Internal Customs Transit
It is destined normally to deliver the foreign freights from the point of their arrival at the territory of Russian Federation to the point of the customs declaration, namely – to the point where the customs office is located, which is going to receive the customs declaration of this freight.
Making the procedure of Internal Customs Transit, there is no need to:
- pay the customs fees and taxes,
- pay the customs fees for customs clearance,
- show the licenses.
There are several options to undertake the procedure of Internal Customs Transit:
- the delivery of the freight from the customs office in which region the point of customs declaration is when delivering the freight from the Russian Federation’s customs territory (for instance, when delivering the processed products of foreign goods),
- the delivery of the freight between the storehouses of the temporary storage or between the customs warehouses (for instance, the cease of operation of the warehouse on which the freight was stored).