When do you need to register a contract for foreign trade. Start FEA

What the participant needs (foreign economic activities). Dear Member foreign economic activity, all goods transported across the customs border of the Russian Federation are subject to customs control and mandatory customs clearance. Decree of the President of the Russian Federation of November 15, 1991 No. 213 "On the liberalization of foreign economic activity on the territory of the RSFSR", adopted for execution by Order of the State Customs Committee of the Russian Federation of November 26, 1991 No. 2, established that all enterprises, organizations and associations registered in the territory of the Russian Federation, regardless of their form property, it is allowed to carry out foreign economic activity without special registration with the Ministry of Foreign Economic Relations and Trade of the Russian Federation. Any Russian person whose constituent documents provide for the conduct of foreign economic activity has the right to import or export goods in accordance with the concluded foreign trade contract.

If it is necessary to declare goods and vehicles, a foreign trade participant, prior to the start of customs clearance, applies to the customs office at the place of its state registration with the intention of registering and receiving an Account Card of a foreign economic activity participant. The registration card serves as a means of identifying a participant in foreign economic activity in the implementation of legal relations with customs authorities and is presented by a participant in foreign economic activity in each case of customs clearance.

Order of the State Customs Committee of the Russian Federation No. 787 dated 01.08.2000 (the previous order of the State Customs Committee of the Russian Federation dated 01.12.1999 No. 831 - abolished / canceled) establishes the procedure for registering participants in foreign economic activity in the customs authorities of the Russian Federation and defines a list of documents for registration of participants in foreign economic activity in the customs authorities.

A package of documents for registration of a participant in foreign economic activity

Such documents are:
  1. Application for registration with the customs authority (customs) containing the following information:
    - legal address of the foreign economic activity participant;
    - the actual address of the foreign economic activity participant;
    - samples of seals with signatures of the heads of the organization participating in foreign economic activity;
    - telephone numbers of managers and chief accountant of an organization participating in foreign economic activity, telefax number;
  2. A notarized copy of the Charter of the enterprise (and amendments to it with certificates of their registration with the Registration Chamber);
  3. A notarized copy of the Memorandum of Association (and amendments to it with certificates of their registration in the registration chamber) or a copy of the Decision on the establishment, certified by the seal of the organization;
  4. Certificate of state registration;
  5. Help from authorities State Committee according to statistics, indicating OKPO and SOATO codes (no more than six months ago);
  6. Certificate or notification (copy and original) of registration of the subject of law in the bodies of the Ministry of Taxation of Russia, which contains the following information:
    - taxpayer identification number (TIN);
    - date of registration;
    - name of the state tax office;
    - phone number of the State Tax Inspectorate.
  7. Certificate certified by a third-party organization (State Tax Inspectorate, an audit organization, a state and municipal property management authority) on fixed assets and working capital foreign economic activity participant (balance sheet of the organization) on the day of application;
  8. Certificates from authorized banks (no more than a month old) on opening bank accounts (ruble and currency) of a foreign trade participant on letterhead containing the following information about each bank:
    - Bank's name;
    - OKPO code of the bank;
    - TIN of the bank;
    - legal address of the bank;
    - BIC of the bank;
    - Correspondent bank account.
  9. Payment orders (ruble, currency), cash orders not canceled by the customs authority at the place of state registration of the participant in foreign economic activity;
  10. A copy of the contract on the conclusion of a foreign economic transaction;
  11. A power of attorney for the right to declare for a person who will carry out customs clearance on behalf of the enterprise or an agreement with a customs broker.

The FEA participant or the customs broker representing his interests shall submit for registration of the FEA participant the originals and certified photocopies of the set of documents, as well as two copies of the completed Registration Card and Information on a magnetic medium. Documents are submitted to the customs authority once.

Preparation of documents for customs clearance

For customs control and production of customs clearance of persons moving goods and vehicles are obliged to provide the customs authorities with all the documents and information necessary for these purposes. The specific list of documents required for customs clearance depends on the direction (import or export), the purpose of moving the goods across the customs border, the conditions of transportation, the form of payment between partners, the chosen customs regime, as well as the specific product code according to the Commodity Nomenclature for Foreign Economic Activity of the CIS and related restrictions with him.

A package of documents for customs clearance of a consignment of goods

List of basic documents required for customs clearance:
  1. Foreign trade agreement (purchase and sale, exchange, supply agreement, invitation, etc.);
  2. invoice, proforma invoice;
  3. Specification, packing list;
  4. Commodity and transport documents (bill of lading, TIR Carnet, international road waybill (CMR), Russian waybill (TTN), air waybill, railway waybill (international or Russian);
  5. Documents required for currency control and confirmation customs value goods (transaction passport, transportation, insurance documents, payment documents).

Government Permits

If necessary, the following documents are also provided to the customs authorities for customs clearance:
  1. Licenses (Ministry of Foreign Economic Relations and Trade (for the import or export of goods subject to non-tariff control), the State Customs Committee of the Russian Federation (in case of declaration of certain customs regimes);
  2. Other permissions government agencies(internal affairs bodies, ministries Agriculture, Ministry of Health, Ministry of Communications, Ministry of Culture, etc.);
  3. Certificates (origin of goods, hygiene certificate, safety certificate, veterinary, phytosanitary certificate).

The above documents are submitted to the customs authority in the original version. Safety certificates, hygienic, veterinary and phytosanitary certificates can be submitted in the form of a copy certified by the authority that issued this certificate.

Note to paragraphs. 5, 6
On the basis of paragraph 3 of Article 83 of the Tax Code of the Russian Federation, from 01.01.99, when registering legal entities with the State Tax Inspectorate, a Certificate of Tax Registration is issued legal entity. Legal entities using in their activities Tax Registration Certificates and Tax Registration Cards are required to undergo re-registration in order to obtain a document of the established form.

Modern Russian business is increasingly tormented by the question "How to become a participant in foreign economic activity?". In other words, the topic of how to become a participant in foreign economic activity is one of the most relevant in Russian business today. There are many reasons for this. Firstly, participation in foreign economic activity allows you to expand the territorial boundaries of business. Secondly, to increase the user audience of goods and services sold by the company.

The main condition for participation in foreign economic activity is the constant implementation of certain operations outside the native state. For example, purchase and sale of goods/services, delivery of goods, etc.

Registration of the status of a participant in foreign economic activity

Any foreign trade operations require mandatory registration of a business as a participant in foreign economic activity. For this, the regulatory, logistical and personnel base businesses must comply international standards and regulations. In addition, in order to obtain the official status of a participant in foreign economic activity, one cannot do without having a positive experience of working on the territory of the Russian Federation.

The main difficulties of conducting foreign economic activity by Russian business

Difficult to understand and completely confusing legislative framework of the Russian Federation in the field of foreign economic activity by domestic enterprises. Most laws can be interpreted in several ways;

Bureaucracy;

Corruption;

Shadow economy, distribution of "gray" tax, customs and financial schemes;

The lack of an adequate level of knowledge in the field of foreign economic activity among Russian entrepreneurs– legislative illiteracy;

Features of the Russian mentality. Many domestic businessmen are always inclined to think about the neglect of the legislative framework, including in the field of foreign economic activity.

In addition, the conduct of foreign economic activity for Russian business obliges to constantly interact with numerous supervisory and control structures that conduct frequent inspections and examinations, require regular reporting on foreign economic activity from the business under their control.

Such nuances significantly complicate the implementation entrepreneurial activity outside the Russian state, and also negatively affect the conduct of the main part of business within the country.

FEA is...

Before starting to think about entering the international market, every businessman must understand for himself what he looks like. economic activity and where to start. Many mistakenly associate foreign economic activity with customs and transport operations. However, this is not true. FEA is more international trade goods or services that the company produces.

Russian legal framework for foreign economic activity

Unfortunately, in contrast to a number of Western countries, the legislation on foreign economic activity in Russia is complex and very confusing. In 50% of cases current laws divorced from real practice conducting foreign economic activity. The government of the Russian Federation realized this relatively recently.

Due to this, over the past few years, the authorities have been actively changing the legislative law of foreign economic activity, making it more accessible for understanding and practical in application.

Complicates management FEA Customs Union. The parties to this agreement are the Russian Federation, the Republic of Belarus and Kazakhstan. First of all, this is manifested in the appearance of new bills. The situation with the WTO and the EEC looks similar.

Education in the field of foreign economic activity

You can get adequate knowledge in the field of foreign economic activity on the territory of the Russian Federation at any Faculty of Economics operating universities. You can also learn about foreign economic activity at specialized advanced training courses. But all this knowledge is nothing but ordinary theory, which is far from real practice. Good knowledge in foreign economic activity can be obtained only by starting to study it in practice. The experience gained during the first 2-3 years makes businessmen real professionals in the field of foreign economic activity.

Consultations on foreign economic activity can be obtained from international freight forwarders, customs officers, brokers. They, like no one else, understand the conduct of foreign economic activity.

From theory to practice

Many years of experience and practice show that almost all enterprises that make a firm decision to enter the international market make the same mistakes, regardless of their level of development in Russia, capital and other factors. The main reason for these errors is the underestimation of the seriousness of foreign economic activity and possible economic, criminal, administrative, financial, image, social and managerial risks. Only a real assessment of all the circumstances and consequences arising from the implementation of foreign economic activity can minimize business expenses for paying duties, taxes, fines and other unforeseen expenses.

Do not forget about the presence of shadow "gray" schemes, which, as in other areas of activity, do not ignore foreign economic activity. Recent government interventions in legislative framework Although foreign economic activity has reduced the number of "gray" schemes, they have not yet been able to eliminate them completely. Such measures have significantly complicated foreign economic activity for entrepreneurs using "gray" schemes. Due to the increased adjustment of customs value and the pressure of checks, "white" schemes make foreign economic activity financially profitable.

The only problem remains is that many users of "gray" schemes have learned how to qualitatively hide their activities, passing them off as legal.

Why use "gray" schemes? Everything is simple. In some cases, they still remain more profitable from a financial point of view, and also save entrepreneurs from the excessive bureaucracy that the Russian Federation is famous for. The most common use of "gray" schemes for conducting foreign economic activity is currently registered on the territory of the Republic of Belarus and Kazakhstan.

What are “grey” foreign trade schemes?

The basis of conducting foreign economic activity in the shadow of the state today is still one-day firms, transit firms, offshore contracts. Traditionally, a real participant in foreign economic activity is hiding behind them. Modern approaches represented by computerization and special programs of fiscal and power structures, allow you to determine the real participant in foreign economic activity, regardless of the created shadow of the offshore contract.

With the entry into the WTO, "gray" schemes have been significantly reduced. The reason for this was the decrease customs duties, which made going into the shadows meaningless.

Tips for conducting foreign economic activity

To start implementing foreign economic business activities, bypassing all possible problems one of the following options should be followed:

Independent conduct of foreign economic activity;

Partial transfer of the obligation for foreign economic activity to third-party companies. Using the services of contractors to ensure logistics and customs operations;

Fully transfer the rights to conduct foreign economic activity to the contractor. Use foreign economic activity outsourcing.

Unfortunately, most of the domestic business is not even aware of the existence of foreign economic activity outsourcing. Another part naively confuses it with "gray" brokers. The rest are having difficulty choosing the right contractor. The modern market of domestic foreign trade outsourcing is still underdeveloped and is represented by a small number of specialized enterprises for foreign economic activity.

What is foreign trade outsourcing?

FEA outsourcing came to us from the West. In fact this professional activity may qualify for a full-fledged independent business. The scope of its implementation is the provision of foreign economic activity for participants international market, conducting and supporting foreign economic operations.

Foreign trade outsourcing can be provided only by professionals with extensive experience in conducting foreign economic activity, doing business on international platforms, and providing business in foreign trade operations.

conclusions

In anticipation of the start of foreign economic activity, each market participant must analyze the activities ahead of him, as well as all possible risks, difficulties and, of course, benefits. In general, participation in foreign economic activity is a good way to develop any business.

Experienced businessmen know that doing business abroad is the most profitable and promising. However, for domestic enterprises Participation in foreign economic activity is one of the most difficult areas.

Over the past few years, in connection with the liberalization of the legislation of the Russian Federation regulating foreign trade, the procedure for registering participants in foreign economic activity has been significantly simplified, incl. obligatory cards of the participant of foreign economic activity were abolished. But this does not mean that it is possible to start customs clearance of goods without registering with the customs authorities and providing a certain list of documents for a legal entity - a participant in foreign economic activity.

When submitting the first declaration to the customs authority, a foreign trade participant must provide a package of documents for assigning an individual customs number (ITN). ITN is assigned to an organization once and is valid throughout the Russian Federation. The FEA participant does not receive any documents confirming the assignment of the ITN, it exists only in the electronic system.

Below are the lists of documents that you need to provide with the first declaration. Different customs offices may require different lists of documents, so before submitting your first declaration, you should make sure that all Required documents for this customs are available at your fingertips.

List of documents for the FEA participant, issued for the first time at the Baltic customs

  1. Documents (certificates) on state registration of a legal entity - OGRN;
  2. Documents on registration with the tax authorities - TIN;
  3. Notification (certificate) from state statistics bodies - Statistics;
  4. Information about open settlement and currency accounts indicating the name of the bank and its postal address. OKPO code of the bank must be specified!

It is necessary to provide 1 set of the above documents in copies certified by the organization.

List of documents for registration at the St. Petersburg customs

  1. A duly certified (including notarized) copy of the latest edition of the Charter of the organization;
  2. Properly certified (including notarized) copies of changes in latest edition the Charter of the organization, concerning changes in the composition of the founders, authorized capital, name or address;
  3. A duly certified (including notarized) copy of the Certificate of Registration with the State Tax Inspectorate (assignment of OGRN - form Р57001 or Р51001);
  4. Register of shareholders of the company (extract from the Register without indicating shares) or a copy of the Agreement on the establishment of an enterprise - only for OJSC, JSC, CJSC;
  5. A copy of the certificate of the State Statistics Committee;
  6. A copy of the Certificate of IMNS on the assignment of TIN;
  7. A copy of the power of attorney and a copy of the passport of the representative of the organization (sheets with data: full name, all sheets with registration);
  8. In accordance with the Charter, the Agreement on the establishment or the Register of the organization:
    • copies of passports of founders (shareholders) - citizens of Russia (sheets with data: full name, all sheets with registration);
    • copies of the Charters of the founders - organizations - subjects of the Russian Federation; Special conditions : if there are more than 5 founders, then only the register of founders or an extract from the register of shareholders is provided with the following data: Surname, First name, Patronymic, Date of birth, Registration at the place of residence;
  9. Copies of passports of the head and chief accountant (sheets with data: full name, all sheets with registration), in case of attracting foreign citizens to the position of director and chief accountant - a copy of the Permit of the Migration Service to work in the Russian Federation;
  10. A copy of the decision (minutes of the meeting) of the shareholders on the appointment of the director and a copy of the order on the appointment of the chief accountant;

Important! Documents from item 5 to item 10 do not require notarization

If you are a client of Intersolution, our specialists will advise you in detail and help you prepare the required documents without additional financial costs.

Information updated: 05/30/2019

If the entrepreneur cooperates with foreign companies, then he becomes a participant in foreign economic activity - foreign economic activity. This activity has a number of nuances that must be taken into account. Otherwise, you may run into serious problems with banks, tax authorities and states.

In this article, you will learn what foreign economic activity is and how it is regulated. Also here we will consider the main problems that an entrepreneur may most often face when conducting foreign economic activity.

What is foreign economic activity

Foreign economic activity, or foreign economic activity, is any economic activity that is associated with interaction with other states and foreign companies. FEA includes international trade, import and export of products, investments in foreign companies, participation in international projects, obtaining financing abroad and other activities.

States and their structures, banks, companies, individual entrepreneurs and even individuals can participate in foreign economic activity. For different categories participants exist as general rules, as well as particular limitations and singularities. All of them must be taken into account when interacting with other countries. In this article, we will consider only the rules and features of conducting foreign economic activity for business.

States regulate foreign economic activity in various ways and establish rules for its conduct. At the same time, participants in the external economy need to take into account the rules and requirements of several countries at once. With some of them it is easier to conduct foreign economic activity, with others it is more difficult.

Types of foreign economic activity

In total, there are several main types of foreign economic activity:

  • Foreign trade activity. This includes any activity for the exchange, import and export of goods, works, services, information and fruits of intellectual activity. This area also includes international leasing, clearing (organization of settlements), engineering (engineering and consulting work and services) and some other activities.
  • Industrial cooperation. This is a collaboration of entrepreneurs from different countries, which is based on international division labor. The participants of the cooperation share the main tasks among themselves, jointly plan the import and export of products, conduct joint scientific and technical developments
  • Investment cooperation. This is the organization of joint production with companies from other countries by attracting mutual investments. She also assumes general organization production, technology exchange and joint sales of products. Such cooperation with foreign companies is considered the most risky.
  • Financial and currency transactions. Usually carried out in parallel with other types of foreign economic activity. These include the organization of foreign currency accounts and the movement of money between them, currency exchange, lending, co-financing and project financing.

The order of its conduct and legislative restrictions depend on the type of activity. In most cases, entrepreneurs with foreign trade activities and financial transactions. Therefore, in what follows, we will consider only them.

How foreign economic activity is regulated in Russia

The main law governing foreign trade in our country is the federal law"On the fundamentals of state regulation of foreign trade activities". It defines the main methods and tools for regulating interaction with other countries.

You can also note the laws "On currency regulation and currency control", "On export control" and "On technical regulation". They define the rules certain types FEA.

The main control over foreign economic activity is carried out by the Ministry of Industry and Trade. IN different areas other regulatory bodies appear: in the scientific - the State Committee for Science and Technology, in the financial - the Central Bank and Vnesheconombank, in the export-import - the Federal Customs Service. On the regional level FEA is controlled specialized bodies local government.

How to properly conduct foreign economic activity for a business - the main points

If an entrepreneur decides to engage in foreign economic activity, he will face new difficulties for business. It is necessary to issue a currency account, pass currency control for each transaction, resolve the issue with the customs service. Consider the main problems that have to be solved in the conduct of foreign economic activity:

Opening a currency account

Before starting foreign economic activity, it is necessary to open an account in foreign currency. You can do this in any bank - not only in the one where you opened the main current account. In the first case, it is usually enough to send an application and sign an agreement. In the second, it is necessary to prepare a package of documents necessary for opening a cash register.


The currency account is divided into two components - current and transit. The current account stores money in foreign currency, it also serves to transfer money to counterparties. The transit account is used to credit receipts and pass currency control. Money from a transit account can be withdrawn to a current account or exchanged for rubles.

If you are going to work with European companies, it is best to open an account in euros, otherwise - in US dollars. To work with companies from China, you can open an account in yuan, but only a few large banks offer such accounts.

When choosing a bank to open a foreign currency account, take into account all the conditions - the number of available currencies, the conversion fee, the cost of currency payments, the cost of opening and servicing. Remember that sometimes foreign currency accounts cannot be opened at the basic RKO rates. Also, some banks offer accounts with special conditions for foreign economic activity.

Checking counterparties abroad

Before concluding a deal with a foreign company, it is necessary to check its reliability. Transactions with counterparties from other countries are always more risky, so they need to be checked more carefully. In addition, due to cooperation with unreliable and suspicious companies, you may have problems with the tax and customs services of both countries.

There are several ways to check information about a foreign counterparty:

  • Request information from the register of enterprises of the country from which the counterparty originates. So you will find out all the basic information - the date of registration, the size of the authorized capital, information about the leaders and others. For residents of other countries, this information is usually provided for a fee.
  • Request an extract from the register and founding documents at the counterparty. All information must be provided in writing and certified by a notary. They must be affixed with an apostille - a stamp confirming the legal force of a foreign document. It must be obtained in the country from which the documents were sent. Find out in advance which authority affixes this stamp in the desired country
  • Refer to a specialized database, such as D&B. To do this, you need to register in the database (the cost of registration depends on the service), and then order the verification service of the company you need. However, this method may not work if your counterparty is not registered in the database.
  • Use the services of a service that offers verification of foreign counterparties. Service specialists themselves will collect the maximum detailed information about the company you want. The cost of their services usually does not depend on the country in which the company is registered

Currency control

This is the name of the system of measures that regulate the circulation of foreign currency and the implementation of the requirements of currency legislation. All transactions with foreign companies go through currency control. Its purpose is to confirm the legality of the transaction and the fulfillment of obligations between its participants.

Supervision over the implementation of currency control is carried out by the Central Bank, the Government, the Ministry of Finance and the Customs Service. Its direct implementation is carried out by agent banks, which are endowed with certain powers. They are watching correct design deal and the fulfillment of its terms. You can find out if your bank is an authorized agent on the website or in the support service.

If the object of the transaction (for example, a consignment of goods) does not cross the border of Russia, then currency control is not required

The entrepreneur is given 15 days to pass the currency control. This period is counted from the day the money is credited to the transit account or the goods cross the border. The currency control procedure consists of several stages:

  • Preparation of transaction documents - contracts, customs declarations, information about operations and others. The composition of the package of documents depends on the specific transaction and the requirements of the agent bank
  • Registration of the transaction passport. It is required if the transaction amount is more than 50,000 US dollars. The transaction passport must be issued no later than 15 days from the date of money transfer, import or export of goods, or provision of services. An agent will help you prepare it

From March 1, 2018, it is no longer required to issue a transaction passport. Instead, agent banks will register contracts in the amount of 3,000,000 rubles or more (for imports) or 6,000,000 rubles (for exports). The remaining stages of currency control remain the same.

  • Registration of the transaction agreement. Your bank agent does this. In addition to the main package, you will need to prepare certificates of supporting documents
  • The beginning of the execution of the transaction and the creation of a reserve. When the conditions are fully met, the reserve is returned
  • Closing the deal and preparing reports. This is also done by the agent.

The entire currency control procedure goes through the agent bank. He helps to prepare all the necessary documents, registers contracts, generates reports and advises the client. In many ways, the speed and success of passing control depends on the choice of the agent bank.

To use the services of an agent, it is necessary to open a bank account at a rate that provides for currency control. In the same bank, you need to open a foreign currency account. The cost of supporting a currency transaction depends on the bank's tariffs, each item of expenses (preparation of a transaction passport, issuance of certificates, consultations, etc.) is paid separately.

Import or export of goods

This process consists of two important stages - the search for a carrier and the passage of customs clearance. This can be done both by you and the intermediary company - a customs broker. In the first case, delivery support lies entirely with you. In the second, this is done by an intermediary for an additional fee.

It is best to entrust the transportation of goods to a specialized company - a forwarder or carrier. She will be able to deliver the goods in the way you need, ensure their storage and safety. When choosing such a company, consider the methods of delivery of goods, the countries and regions with which it works, the scheme of organization of transportation, the availability of insurance and the availability additional services. It is advisable to contact trusted and reliable companies with a large number of reviews.


After the goods are at the border, it will be necessary to go through the customs clearance process. It consists of several stages:

  • Registration of declarations for goods. This is done by a representative of the company. In the process of filling out declarations, customs officers will inspect the cargo and check its compliance with the documents
  • Obtaining commodity nomenclature codes (TN-VED) and non-tariff regulation. You can clarify the codes in a special reference book, for example, this one. Also check whether the import or export of a particular product is allowed, and if it is allowed, then under what conditions.
  • Checking the customs value. Customs officers check the conformity of the declared value with the real one. If they are very different, an additional check will be assigned.
  • Payment of customs payments - excises, VAT, customs duties and fees. Their amount depends on the volume of cargo, customs value and customs codes.
  • Currency control. You need to go through it if you haven't already. This process is described in more detail in the previous section.
  • Issuance of permission for goods to cross the border. If it is positive, your carrier will continue to deliver the goods to the final destination

For customs clearance, you will need to prepare the following documents:

  • Registration and constituent documents
  • Goods codes according to TN-VED and activity codes according to OKVED
  • Information about opening a current account
  • Contract for the supply of goods
  • Copy of the manager's passport
  • Power of attorney in the name of the representative of the company
  • Documents about the goods and the transaction (certificates, waybills, invoices, transaction passports, etc.)

You can provide both originals and copies of documents - in the second case, they must be certified by a notary.

It is very difficult to carry out customs clearance of cargo yourself. Therefore, sometimes it is easier and more profitable to turn to a customs broker for help. He will not only be able to resolve the issue with customs, but will also help you find a carrier, organize the storage and delivery of goods, and, if necessary, explain to you all incomprehensible points.

Bank guarantees abroad

Sometimes a bank guarantee may be required to conclude a transaction with a foreign guarantee. This is an obligation under which the bank pays compensation to its client's counterparty if the client has violated its obligations. you will learn more about how this financial instrument works.

In general, for foreign trade, bank guarantees operate in the same way as for transactions within the country. The only difference is that in this case they can be issued in a foreign currency - for example, in dollars or euros. For transactions with foreign companies, a guarantee of payment, the performance of a guarantor or the return of an advance payment will suit you.

It is best to apply for a guarantee for foreign economic activity to a large and reliable bank, which is known not only in Russia, but also abroad. A good option would be the Russian branch of a foreign bank, such as Raiffeisenbank. Please note that if you have not previously used the services of an organization and have not opened a current account with it, then the requirements for you may be much stricter.

Separately, customs guarantees are allocated, which serve to ensure customs payments. Most often, they are needed to arrange installments or deferrals of payments, obtain excise stamps, store and transport imported goods. Only banks authorized by the Federal customs service. You can check the availability of such permission in the registry on its website.

How to open a branch in another country

Sometimes, in order to more effectively conduct business abroad, a company may open a branch or representative office in another country. For example, if the home market is underdeveloped or, on the contrary, oversaturated. The procedure for opening a branch abroad has a number of its own features and nuances that must be taken into account.

The decision to open a branch abroad is made by the founders. If it is positive, then it will be necessary to amend the charter and approve the regulation on separate subdivision. It is necessary to register a separate name, which will not coincide with the head office, to appoint a branch management.

It is also advisable to prepare a business plan for your unit and plan its development in advance.

Study in advance the procedure for registering a branch in the country you are going to enter. Different states create certain conditions and restrictions for representative offices of foreign companies. In some countries (for example, offshore), it will be easier to create a branch, in others it will be much more difficult.

After the decision is made, it is necessary to provide the future branch with property (real estate, equipment, etc.), open a separate current account in a foreign bank and accrue authorized capital. The amount of capital is determined by the country in which the unit is opened. For employees who are transferred to a branch, apply for a work visa or residence permit (if necessary).

Then you need to register a branch. The registration procedure may differ depending on the country. Typically, registration includes choosing a legal address and taxation regime, paying a state duty and submitting an application to the registration authority. Also, do not forget to report the foreign branch to the Federal Tax Service. All documents must be translated into the national language of the country and certified by the consulate, they must be apostilled.

After registration and notification of the start of activities, the branch can begin work. If it operates only within one country, then taxes need to be paid only to that country. The activities of the branch should be taken into account in all major reporting.

FEA and taxes

Like any other economic activity, foreign economic activity is subject to taxes. This is another measure of regulation of foreign economic transactions. When working with a foreign company, the following taxes must be paid:

  • VAT. You need to pay if you import goods. The tax base depends on the customs value, excises, duties and other parameters. For export, the VAT rate is zero
  • excises. They are levied on the importation of certain categories of products (for example, alcohol). The amount of excise tax is established by laws, it can be defined as a fixed amount or a percentage of the customs value of the goods
  • income tax. Paid upon export of goods. It is calculated in the same way as for internal trading.

If an individual entrepreneur or LLC uses a simplified taxation system, then it is still required to pay VAT on imported goods.

All these taxes must be paid to the state where you are a tax resident. A company is recognized as a tax resident of a country if it is registered in it and conducts its main activities here. That is, if your business is registered and conducts its main activities in Russia, then you are its tax resident and pay taxes to the Federal Tax Service. A branch in another country is a tax resident of that country.

It is usually not necessary to pay taxes to another country - this issue is regulated by double taxation agreements. They spell out when and who must pay taxes in both countries. Find out in advance whether such agreements have been concluded with the country of interest to you, and on what conditions they operate.

Responsibility for those who violate the rules of foreign economic activity

Basically, for non-compliance with the rules of foreign economic activity, administrative responsibility is established. Criminal liability occurs mainly in case of serious violations in transactions with currency and transportation of goods. The laws of the Russian Federation establish the following penalties for major violations in the conduct of foreign economic activity

Violation

Punishment

Failure to notify about opening a current account abroad

Fine up to 100,000 rubles

Violation of the rules for conducting foreign exchange settlements

Fine up to the full amount of the illegal transaction

Failure to comply with the terms of currency control

Fine up to 50,000 rubles

Incorrect execution of documents for currency control (including typos)

Fine up to 50,000 rubles, in case of repeated mistakes - up to 100,000 rubles

Non-payment of customs duties

Fine up to 300,000 rubles

Not Provisioning or Misprovisioning Certificates

Fine up to 300,000 rubles

Non-compliance with reporting on foreign exchange transactions

Fine up to 50,000 rubles depending on the duration of violations

Failure to return the amount in foreign currency from another country

Fine up to 1,000,000 rubles

Imprisonment for up to 5 years

Providing incorrect information about transactions with foreign accounts

Fine up to 500,000 rubles

Imprisonment for up to 3 years

Which bank to choose for foreign economic activity

Further work with foreign counterparties will largely depend on the choice of a bank for conducting foreign economic activity. Various organizations offer to their clients various services on support of foreign exchange transactions, assistance in paying customs duties and advice on controversial issues. The following are the main terms of services for foreign economic activity from popular banks for business:

Dot

Tochka is trying to make FEA support as convenient as possible for small businesses. All transactions with the account and confirmation of documents are carried out remotely, each transaction is accompanied by a personal manager. The bank also charges low fees for its services.

  • : is free
  • Available currencies: US dollars, euros, yuan, pounds sterling, Polish zlotys
  • The transfer fee: $25
  • Conversion fee: 20 kopecks
  • The cost of currency control: 0.12% of the transaction amount, maximum 9,500 rubles
  • : 0.2% of the transaction amount, maximum 15,000 rubles

Tinkoff

Like Tochka, this bank serves foreign economic activity completely remotely - through the website and field specialists. It allows you to open an account not only in dollars or euros, but also in pounds sterling. Tinkoff offers all basic services for foreign economic activity.

  • Opening and maintenance of a foreign currency account: is free
  • Available currencies: US dollars, euros, pounds sterling
  • The transfer fee: 0,2%
  • Conversion fee: 1%
  • The cost of currency control: 0.2% of the transaction amount
  • Currency Control Consulting: included in the price

Sberbank

A reliable and well-known bank - it can be chosen by those who plan to actively conduct foreign economic activity. It offers a variety of services for such clients - from foreign currency accounts to convenient repayment of customs duties. Tariffs for services for foreign economic activity can vary greatly in different regions of Russia.

  • Opening and maintenance of a foreign currency account: up to 3,300 rubles
  • Available currencies: USD, EUR
  • The transfer fee: up to 0.15%
  • Conversion fee: free at the rate of Sberbank
  • The cost of currency control: up to 0.15% of the transaction amount
  • Currency Control Consulting: included in the price

Alfa Bank

For companies that are actively engaged in foreign economic activity, Alfa-Bank has a separate tariff with special conditions. It features low commissions for all transactions, including currency control. Alfa-Bank also organized qualified customer support on foreign trade issues.

  • Opening and maintenance of a foreign currency account: is free
  • Available currencies: USD, EUR
  • The transfer fee: 0.13% of the amount
  • Conversion fee: from 0.20%
  • The cost of currency control: from 600 rubles, filling out a certificate - 770 rubles
  • Currency Control Consulting: included in the price

Modulbank

The Bank is very effective in supporting foreign exchange transactions. Its specialists will conduct currency control themselves and prepare the necessary documents. In addition, Modulbank allows you to open an account in RMB - useful for those who plan to cooperate with Chinese companies.

  • Opening and maintenance of a foreign currency account: is free
  • Available currencies: US dollars, euros, yuan
  • The transfer fee: 30 dollars, 30 euros or 150 yuan
  • Conversion fee: up to 1%
  • The cost of currency control: from 300 rubles depending on the amount
  • Currency Control Consulting: included in the price

Conclusion

For an entrepreneur, especially a beginner, foreign economic activity is a very difficult area. Therefore, before you do it, we advise you to prepare a fairly reliable foundation. Open accounts in reliable banks, find specialists who will help you conduct business, learn more about the countries you want to cooperate with. So you can significantly reduce the problems that arise in the conduct of foreign economic activity.

Don't forget about the risks: international trade can be both profitable and very unprofitable. Therefore, if you plan to go into it, carefully study the markets of both countries, especially import and export. Planning and calculation will help you reduce costs and work with foreign companies in the most efficient way.

Before answering the question of how to become a member of the FEA in Russia, you should first decide what is the FEA. Foreign economic activity (FEA) is the functions of an enterprise focused on the world market. In our case, FEA will be international trade (foreign trade activity).

FEA participants are both legal entities and individuals (IEs) engaged in foreign economic activity. VED participants can be:

  • Importers- carry out import to another country;
  • Exporters- carry out export from another country;
  • Intermediaries- assist in import and export;
  • State- carries out regulation of foreign economic activity in the country;
  • International organizations- carry out regulation of foreign economic activity;
  • Currency control agents- exercise control over observance of acts of the currency legislation of Russia.

Russian legislation establishes that all persons have the right to import and export goods into the country. However, in order to speed up and simplify the customs clearance procedure, it is necessary to register as a participant in foreign economic activity and obtain a UK VED (account card for a participant in foreign economic activity). Such a card serves as a means of identifying a trader. It is also legally established that the absence of a UK FEA cannot be a reason for refusing customs clearance. But if it is available, it will not always be necessary to present the entire package of documents. It is enough only this card and the documents required for customs clearance of a particular batch of goods.

Registration of UK FEA

The procedure for issuing an account card is quite complicated and requires the preparation of a large number of documents. You can prepare everything yourself or seek help from a law firm. Upon presentation of all documents, the registration time should not exceed 5 calendar days.

The following documents are required for registration of UK FEA:

  1. Copy of the Charter;
  2. Certificate of state registration of the subject (OGRN);
  3. Certificate of registration with the tax authorities (KPP / TIN);
  4. Decision to Establish an LLC;
  5. A copy of an extract from the Unified State Register of Legal Entities;
  6. A copy of the certificate from the State Statistics Committee of the Russian Federation;
  7. Order on the appointment of the chief accountant;
  8. Original bank account opening certificates;
  9. Appointment document CEO;
  10. Copies of passports of the general director and chief accountant, certified by the seal of the organization;
  11. The lease agreement for the premises legal address or proof of ownership.

All copies of documents must be notarized. They must be presented at the customs post at the place of their state registration.

Before starting foreign economic activity on your own, you need to calculate the benefits of such an event and its feasibility, as well as all the nuances that you may encounter. It might be much more efficient to outsource this to another company.

Therefore, in order to enjoy all the benefits of the UK FEA, you do not need to know how to become a member of the FEA in Russia. It was your questions - about: “how to become a member of foreign economic activity in Russia”, that gave rise to the beginning of the activities of the Dobroezzhev shopping mall. We provide a full range of turnkey services for the delivery of goods from China to Russia. Call to submit your application. 8-800-7777-188 (call within Russia is free).