Producers who work on raw materials, must provide a number of documents when applying for a preferential customs regime.
Chamber of Commerce draws the attention of manufacturers who produce products on the lohn system, on the documentation requirements approved by the Customs Service. In particular, the CS issued an order regulating the provision of the necessary documents to obtain certain economic customs regimes. This is a mandatory package of documents for applicants to receive the preferential customs regime "temporary import" and modes of processing on the customs territory or processing outside the customs territory. Thus, when considering an application for obtaining an agreement on the granting of certain preferential economic customs regimes, customs officers will request attachments to the originals and copies of documents confirming the data described in the application and a number of mandatory actions. In the case of the customs regime of processing in the customs territory or processing outside the customs territory, manufacturers must provide: official documents on the basis of which the goods are delivered (contracts, orders, agreements, etc.); official commercial documents containing information on the specification and value of the goods transported (invoices, pro forma, invoices and other documents used in foreign trade can be used as commercial documents); technical documents containing information on the processing of raw materials (technological schemes, samples, templates, production calculations, etc.); documents confirming the rate of release or the method of its establishment (on the basis of production or technical information or on the basis of a declaration under its own responsibility, submitted in an arbitrary form with the application of the applicant's stamp) or on the basis of expert opinions issued by the Chamber of Commerce or other competent authority. In the Chamber of Commerce special attention is paid to the documentation confirming the rate of output and the volume of the final product. Producers importing raw materials often admit inconsistencies and errors in the calculations of these indicators, so they are recommended to use the expertise of the CCI. But since the customs authorities do not always indicate the possibility of providing an examination of the Chamber of Commerce and Industry, economic agents commit violations. “Considering that raw materials imported for processing are exempt from customs duties, any unintentional error in the calculations made by the entrepreneur, qualifies as a violation of customs rules. In the absence of expert advice, the risk of irregularities, especially during complex machining processes, increases. Therefore, an examination of the use of internal or external processing is not only a recommendation, but also a reasonable solution that minimizes the risks and ensures compliance with the conditions of the customs regime, ”notes the Chamber of Commerce and Industry.// 22.05.2019 - InfoMarket.