Représentant en douane
MESURES TARIFAIRES ET NON-TARIFAIRES DE RÉGULATION À DESTINATION DES ENTREPRISES FRANÇAISES SUITE À L ADHÉSION DE LA RUSSIE À L OMC STAND 54 Tatiana KOLDACHOVA Directeur développement région Europe SARL «Customs Rus» info@customsrus.ru
Principales marchandises exportées PRINCIPALES CATÉGORIES D EXPORTATIONS FRANÇAISES EN RUSSIE EN 2012 Г. POSITION % DES EXPORTATI ONS DROITS DE DOUANE AVANT L OMC DROITS DE DOUANE APRÈS L OMC ÉQUIPEMENTS 13.2 5-20 % 0-15 % AUTOMOBILES 11.5 30 % 25 % ALIMENTATION 5 15-40 % 3-15 % COSMÉTIQUES 3 15% 6.7% d ici 2016 ALCOOLS* 1.7 2 Euros par litre 1.5 Euros par litre PLACE DE LA FRANCE DANS LES ÉCHANGES COMMERCIAUX RUSSE: 10 (3.4% du volume global d échanges) selon des données du Service Commercial Fédéral russe 3
Mesures tarifaires et non-tarifaires de régulation Droits de douane sur les importations avant et après l adhésion de la Russie à l OMC. % Source: Ernst&Young avant après Toutes les marchandises Marchandises industrielles Produits chimiques Equipements et machines Bois et papier 4
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Défis principaux dans le dédouanement des matériels, composants et assemblages 1. Absence de définition du mot assemblage ( jeu ). 2. Informations insuffisantes pour remplir des formulaires TIR, CMR, Invoice et déclarations en douane. 3. Manque de compréhension entre le déclarant et l importateur. 4. Difficultés éventuelles dans l obtention des informations techniques de la société importatrice. 5. Informations sur des marchandises fournies tardivement. 6. Déclarants non-expérimentés. 7. Manque d expérience de l inspecteur sur le poste douanier en matière de travail sur des matériels compliqués et/ou assemblages (jeux). 8. Différences dans la description des codes douaniers entre la Russie et l Europe.
Composantes du prix de vos marchandises sur le marché russe Valeur transactionnel le Droites de douane Taxes douanières TVA AUTRES DEPENSES BENEFICE 0-18% 30% de la Valeur transactionnelle MAX Х Jusqu à 200% Valeur transactionnelle 3 EUROS PRIX DE VENTE EN MAGASIN 15 EUROS 7
Liste des documents pour confirmation de la valeur en douane 1. Price-lists of the producer of the imported goods or his commercial offer. 2. Information about the value оf importing (imported) goods in the country of dispatch: export customs declaration of the country of dispatch (if its completion is foreseen in the country of dispatch) and legalized translation of it. 3. The information about the value оf importing (imported) goods in the framework of trade marks (brands), models, product items, if this information is not mentioned in the foreign trade agreement ( attachments, certifications), pro-forma invoice. 4. Packaging lists. 5. Accounting documents for the booking of the items. 6. Agreements for supplying identical, similar goods for sale in the common customs territory of the Customs Union. 7. Information explaining the basis for granting discounts by the seller to the buyer for the certain consignment, their amount, if such discounts are foreseen in the foreign trade agreement, but are not quantified. 8. Offers, orders, the sellers price-lists of t estimated, identical, similar goods, and also the goods of the same class and kind (if existing). 9. Documents and information on physical characteristics, quality and reputation in the market of imported goods and their impact on pricing 10. Documents and the information about transportation and the information about the transport and transshipment of goods (during multimodal transportation). 11. Documents and information, confirming the the value produced after the arrival to the single customs territory of the Customs, building, constructing, assembling, installation, operation or technical assistance (cost estimate and schedule for the installation and start-up operations, acts of acceptance, etc.) for such estimated (imported) goods such as industrial plant, machinery or equipment. 12. Documents on the settlement of claims by the parties of foreign trade transactions for non-compliance of actually supplied goods cost and contract (Invoice) value due to the deviation of the amount or (and) the quality of the goods from the quantity and quality on the basis of which the contract (Invoice) value was determined. 13. Documents, confirming, that the relationship between the seller and the buyer did not influence the value of the imported goods, in particular: the documents containing the information that the declarant owns a voting shares of organizations of the member-states of the CU and foreign countries; - documents in accordance with which the declaration of identical or similar goods was done, the customs value if the customs value of the goods was determined by the method of the transaction value of the imported goods and its sale for import on the single customs territory of the Customs Union for buyers, that are not connected with the seller; - documents, in accordance with which the customs declaration of identical or similar goods was done, the customs value of which was determined by the method of deduction; - documents, in accordance with which the customs declaration of identical or similar goods was executed, the customs value of which was determined by the method of addition; - documents showing that the price of the product is installed in a manner that is consistent with the normal pricing practice in the industry considered or with the way the price is determined when selling to an independent buyer. 14. Other documents and information, including those obtained by the declarant from the thirds parties including the other entities related to the production, transporting and realization of an importing (imported) goods
Les Douanes RUSSIE FRANCE Entité autonome Fiscalité et protection 74 000 personnes environ 40% du budget Rattachées au Ministère du Budget Fiscalité et protection 20 000 personnes environ 13-15 % du budget 9
SARL «CUSTOMS RUS» Votre partenaire de confiance depuis 2001 Notre mission: faciliter la compréhension des modalités de coopération entre les entreprises et l État Représentant en douane CE QUE NOUS PROPOSONS Pskov 1. Garantie du résultat sur nos engagements 2. Dédouanement des équipements high-tech et des pièces détachées pour ces équipements 3. Conditions de convergence permettant la relâche des marchandises dans l heure après le présentation de la déclaration en douane pour des lots de groupage et des lots à plusieurs positions. Moscou Office central des Accises Smolensk Briansk
«Partenaire de confiance pour vos exportations». Tél.: +7(495) 797-43-81 7-985-765-84-40 www.customsrus.ru info@customsrus.ru