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Какие транспортные документы необходимы для перевозки груза? | Importo
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Какие транспортные документы необходимы для перевозки груза?

Порядок осуществления транспортно-экспедиционной деятельности — порядок оказания услуг по организации перевозок грузов любыми видами транспорта и оформлению перевозочных документов, документов для таможенных целей и других документов, необходимых для осуществления перевозок грузов (далее — экспедиционные услуги) определяется Федеральным законом  «О транспортно-экспедиционной деятельности» (принят Гос Думой 11.06.2003г).
Документы, необходимые при любом виде перевозки: инвойс (Invoice), упаковочный (packinglist), спецификация (specification).
Виды международных перевозок – виды документов:
1.    Автомобильные перевозки  — автодорожная накладная (CMR, TIR)
2.    Железнодорожные перевозки — жд накладная
3.    Авиа перевозки — авиагрузовая накладная (Airway bill)
4.    Морские перевозки — коносамент (Bill of Lading), фрахтовый/ грузовой билет (паромы)
Инвойс (Invoice) — счет, счёт-фактура, который оформляется продавцом товара покупателю за определенную партию товара. Инвойс («invoice» — англ., «rechnung» — нем., «lasku» — финск., «factura» — исп., «fattura» — итал.) — грузо-сопроводительный документ. Счёт-фактура содержит наименование и адреса продавца и покупателя; дату и номер заказа покупателя; описание проданного товара; сведения об упаковке; точные обозначения и номера, указанные на упаковке; цену товара; условия поставки и платежа. Фактурная цена указывается согласно условиям договора. Помимо своего основного назначения счет-фактура может использоваться в качестве накладной, направляемой вместе с товаром, а также для удостоверения происхождения товара.
Упаковочный лист (Packinglist) — список позиций груза с указанием номеров мест, в которые они упакованы, и весом каждого места. Упаковочный лист — грузо-сопроводительный документ, который является дополнением к счет-фактуре.
Спецификация (Specification) — перечень поставляемых товаров с указанием количества по каждому сорту, марке, артикулу и в необходимых случаях цен, качественных показателей.
Автодорожная накладная (CMR) — международная товаротранспортная накладная. Для международных автодорожных перевозок этот документ должен содержать сведения, предписываемые Конвенцией КДПГ (Конвенции о договоре международной дорожной перевозки грузов): дату отгрузки, наименование груза, подлежащего перевозке, имя и адрес перевозчика, наименование получателя, срок доставки, стоимость перевозки. Накладная подписывается перевозчиком и грузоотправителем. Накладная не является товарораспорядительным документом, не может быть индоссирована, груз выдается указанному в ней получателю.
Авиагрузовая накладная (Airwaybill) — документ, который выписывается грузоотправителем или от его имени и который подтверждает наличие договора между грузоотправителем и перевозчиком о перевозке грузов по авиалиниям перевозчика. Авианакладная заполняется грузоотправителем в трех подлинных экземплярах и вручается перевозчику вместе с товарами. Содержание накладной: наименование авиа портов отправления и прибытия, прилагаемые к накладной документы, объявленная ценность, сумма платежа за перевозку, дата составления накладной и т. д. Авианакладная не является ни товарораспорядительным, ни передаточным документом. Роль ее заключается в доказательстве заключения договора перевозки, принятия товара к перевозке и условий перевозки. Она может использоваться как таможенная декларация, в которой содержится подробное описание груза.
Железнодорожная накладная международного сообщения и ее дубликат являются транспортными документами при международных железнодорожных грузовых перевозках. Накладная является документарным оформлением договора перевозки между грузоотправителем и администрацией железной дороги. Основное содержание накладной: название станции назначения и пограничных станций, наименование груза, оплата за перевозку, объявленная ценность груза. Она выписывается грузоотправителем или его экспедитором на имя грузополучателя, скрепляется перевозчиком, который ставит штемпель на накладной дубликате. Последний остается у грузоотправителя. Накладная следует с грузом. К каждой накладной прилагается товаросопроводительная документация: отгрузочная спецификация, сертификат о качестве, упаковочный лист и т. д. Дубликат железнодорожной накладной входит в комплект документов для получения платежа по аккредитиву или в инкассовой форме.
Коносамент (Bill of lading) — документ, выдаваемый перевозчиком грузоотправителю в удостоверение принятия груза к перевозке морским транспортом с обязательством доставить груз в порт назначения и выдать его законному держателю коносамента. Коносамент является одним из основных документов, применяемых при таможенном оформлении и таможенном контроле товаров, перемещаемых морским транспортом.
Транзитная декларация (T-1) должна сопровождать (по территории Евросоюза) все грузы неевропейского происхождения (например, из США, Азии и т.д.) и грузы, приходящие с европейских таможенных складов (bonded/customs warehouse).Транзитная декларация Т-1 на грузы, прибывающие по суше, делается на границе ЕС, если груз прибывает извне, либо поставщиком/агентом поставщика или перевозчика/экспедитора — если груз пришел с таможенного склада внутри ЕС. На авиагрузы/грузы идущие морем, из стран, не входящих в ЕC, Т-1 делается прямо в аэропорту/порту прибытия уполномоченным агентом. Транзитная декларация Т-1 составляется на основании инвойса и упаковочного листа.
Экспортная декларация (EX-1) для грузов, произведённых и проданных из стран (ЕС), — это общепринятый международный документ, который подтверждает экспорт товара. Экспортная декларация относится к важнейшим таможенным документам и необходима для законного вывоза товара страны-экспортера в страну-импортера. В данной бумаге экспортер уведомляет таможенные власти о вывозимой продукции, предоставляет полную информацию о ней. Согласно международному своду правил INCOTERMS, оформлением экспортной декларации должен заниматься либо продавец товара, либо его покупатель. Причем если данную функцию выполняет покупатель, то он перепоручает обязанность составления декларации компании, перевозящей или (и) экспедирующей груз. У организации, оформляющей экспортную декларацию, должна быть соответствующая лицензия на этот вид деятельности.
Каждая страна или группа стран, имеющая общее таможенное законодательство (как ЕЭС) разрабатывает свои правила экспортного декларирования и формы деклараций. Поэтому, планируя вывоз товаров из той или иной державы, необходимо ознакомиться с действующими там нормативами.
Так, в ЕЭС экспортные декларации заполняются в электронном виде. Существует общий для всех стран – участниц европейского экономического союза сервер, через который проходит оформление деклараций. Когда продавец или экспедитор оформляют документ на сервере, экспортная декларация является открытой и таможенный орган имеет право затребовать груз к досмотру. С пересечением государственной границы или при оформлении книжки МДП экспортная декларация закрывается. Для закрытия документа необходимо представить в таможенный орган распечатку декларации. На распечатке обязательно должен иметься шрих-код и номер экспортного отправления.
В соответствии с международными таможенными правилами экспортная декларация является подтверждением законности сделки. Кроме того, этот документ нужен продавцу товара для того, чтобы подтвердить нулевую ставку налога на добавленную стоимость. Функции и оформление деклараций в каждом государстве свои, поэтому участнику внешнеторговой деятельности стоит изучить эти особенности.
Для российского импортера необходимо, чтобы поставщик оформил экспортную декларацию по всем правилам. Этот документ служит подтверждением таможенной стоимости продукции. Далеко не все зарубежные контрагенты охотно идут на то, чтобы предоставлять декларацию. Вот почему, заключая договор на поставку товаров из-за рубежа, имеет смысл сразу оговорить пункт по предоставлению декларации и закрепить его в письменной форме.


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