Hazardous goods

Incoterms 2010 (effective since 01.01.2011) is a set of international rules used in the global trade and recognized worldwide by government agencies, law firms, and merchants.

The scope of Incoterms 2010 covers the rights and obligations of the parties under the contract of sale in terms of the goods delivery.

What is the difference between Incoterms 2010 and the previous one, Incoterms 2000?

Incoterms 2010 provided for two new regulations, DAT and DAP, which can be used as multimodal. At the same time, 4 terms that were least used in practice were abolished, i.e. DAF, DES, DEQ and DDU.

*DAP – delivered at place, DAT – delivered at terminal.

• DAT replaces the term DEQ: the goods are provided to the buyer in unloaded form from the arriving vehicle.

• DAP replaces three terms – DAF, DES and DDU.  It means that the seller has fulfilled his obligations when he has provided the buyer with the goods that are ready for unloading at the designated place.

Costs and risks on FOB, CFR and CIF delivery terms are redefined.

*FOB (free on board), CFR (cost and freight) and CIF (cost, insurance and freight).

According to the new Incoterms 2010, the transfer of risks is established after full shipment of cargo on board of the vessel.

Structure of Incoterms 2010 terms. Definition of abbreviations E, F, C, D

• Е – means that the seller has minimal obligations, limited to providing the goods at the disposal of the buyer;

• F – means that obligations are limited to sending the goods to the buyer when the main part of the delivery is not paid;

• С – means that the payment of the main part of the transportation shall be made in full. Responsibilities shall be transferred when the cargo arrives at the terminal;

• D – means the maximum scope of costs and risks vested on the seller. Obligations shall be transferred when the buyer has received the goods.

It is worth noting that the main obligations within the groups are somewhat different. For example, in group C (CIF and CIP) the seller must additionally insure the goods. In group D (DDP), he must pay import duties, and in groups F and D the differences are related to loading/unloading.

Incoterms 2010

Category E

Shipment

Category F

The main transportation is not paid by the seller

Category C

The main transportation is paid by the seller

Category D

Delivery

WHAT UKRAINIAN ENTREPRENEURS NEED TO KNOW ABOUT INCOTERMS 2010

When does Incoterms 2010 become effective?

Incoterms 2010 (International Commercial Terms) was published by the International Chamber of Commerce and has been widely used in international trade since January 1, 2011 along with the previous collections of rules, including the most popular Incoterms 1990 and Inco. Ukraine has a special situation with the entry of the updated version of the International Rules for the Interpretation of Commercial Terms into force.

Incoterms in Ukraine are certain rules prescribed by law, which will become mandatory in our country (for state regulatory and control authorities) 10 days after their publication in Uriadovyi Kurier. As of today, according to the Decree of the President of Ukraine on the Application of International Rules of Interpretation of Commercial Terms dated 04.10.94 N 567/94, the version of 2000 is mandatory. Application of the new Incoterms 2010 is not yet determined by applicable laws and they have not been translated into Ukrainian yet.

How to apply Incoterms 2010 during the customs clearance of goods

New delivery terms (DAT and DAP) in Incoterms 2010 have already been included in the Classifier of Delivery Terms used during the declaration of goods (Order of the State Customs Service of Ukraine dated 31.12.2010 N 1572). At the same time, the State Customs Service of Ukraine warns that the "Terms of delivery under DAT and DAP codes before the official publication of Incoterms 2010 cannot be used when concluding foreign economic agreements (contracts) under the law of Ukraine...". This means that the use of Incoterms 2010 depends on the law applicable to the contract.

Rules for determining the law applicable to a foreign trade agreement

Article 6 of the Law on Foreign Economic Activity states that either the law chosen by the two parties to the contract or the law of the seller's country should be applied.

It is worth noting that if the foreign economic agreement was withdrawn from the legal field of Ukraine, it is possible to rely on Incoterms 2010 and indicate new delivery codes in the customs declaration.

Should you worry about Incoterms 2010

It all depends on the conditions prescribed in your contract. If you refer to previous versions of Incoterms or do not use these rules at all, you can ignore the changes that come into force.

In case you do refer to Incoterms, please, note that since 01.01.2011 any reference to Incoterms in the contract signed on or after January 1 will mean a reference to Incoterms 2010 (unless, of course, the parties agree otherwise). So in this case it is required to think what amendments to make to comply with Incoterms 2010.

Thus, it is required to:

• check the existing contracts;
• made amendments, taking into account Incoterms 2010;
• make the required edits to the standard contract that will be used in the future.

The key amendments you need to know about

1. Four terms, DAF, DES, DEQ and DDU, disappeared and two new terms of delivery, DAP and DAT, were introduced.
2. Two classes of Incoterms were created:

• rules for any type of vehicles;
• rules for sea and river transportation (Incoterms 2000 had four classes).

3. The rules now apply to both international and domestic deliveries.
4. A reference to the use of electronic records has been introduced.
5. Insurance coverage has been revised taking into account amendments made to the Institute Cargo Paragraphs (Institute of London Insurers).
6. Clearly distributed costs at the terminal.

Why amending Incoterms 2010?

The decision to reduce the number of conditions was due to the fact that traders often chose incorrect or confusing conditions that lead to contradictory contracts. The new conditions do not depend on the chosen transport. When determining the customs value of goods delivered in accordance with the new terms, it should be taken into account that under the DAT terms, the cost of goods includes the cost of transportation to the terminal agreed by the parties and unloading at such terminal (excluding the insurance costs).

Under DAP, the invoice value includes only the cost of transportation to the place specified by the parties without unloading and insurance. The determination of the customs value of imported goods is facilitated by the fact that the new rules introduce the obligation of both parties to provide all required information upon request in cases of customs import-export clearance. The previous version of Incoterms did not oblige to such type of cooperation.

Source: "Customs Consultation"

1.5 tons

• Flatbed canvas-top, long base;
• Rear loading, side curtain, top-sliding roof.

Dimensions:

• Length: 4.3 m (there are extended versions up to 4.5 m);
• Width: 2.1 m;
• Height: 2.2 m.

Gazelle

The cargo compartment of the vehicle is canvas-top, and the canvas is removable. The vehicle can be equipped with straps for fastening and additional equipment.

The consumer properties (tonnage, volume, overall dimensions) of the Gazelle vehicles are middle-class. Cargo compartments of these vehicles may differ slightly in terms of the overall dimensions and, accordingly, volumes.

Approximate characteristics of the cargo compartment of the Gazelle class vehicles:

• Length: 2.8-3.2 m (there are elongated versions up to 4.5 m);
• Width: 1.8-1.9 m;
• Height: 1.7-2 m;
• Volume: 9-11 m³;
• Carrying capacity: 1.5-1.7 tons.

Vehicles of this class are used extensively on intracity and intercity routes of short and medium distance (500-700 km). Their specifications allow for an average speed up to 100 km/h, and the cabin layout provides space for one or two passengers (forwarders).

The canvas-top version of the cargo compartment allows removing the canvas and getting an open cargo compartment. The vehicle can be equipped with straps and other additional fixtures (elevator, rigid sides).

1.5-2 tons. Minibus

Various models of domestic and imported trucks can be attributed to the "Minibus" class according to their main consumer qualities (tonnage, volume, overall dimensions). Cargo compartments of these vehicles may differ slightly in terms of overall dimensions and, accordingly, volumes.

Approximate characteristics of the cargo compartment of the minibus class vehicles:

• Length: 2.8-4 m (there are elongated versions up to 4.5 m);
• Width: 1.42-1.87 m;
• Height: 1.7-2.2 m;
• Volume: 9-17 m³;
• Carrying capacity: 1.5-2 t.

Vehicles of this class are widely used on intracity and intercity routes of short and medium distance (500-700 km). Technical characteristics ensure a fairly high average speed (up to 120 km/h), and the cabin layout provides space for one or two passengers (forwarders).

Carrying capacity: 3.5-7 tons.

Various models of domestic and imported trucks can be attributed to the 3.5-7 ton class according to their main consumer qualities (tonnage, volume, overall dimensions). Cargo compartments of these vehicles may differ slightly in terms of overall dimensions and, accordingly, volumes. There are both canvas-top and all-metal body options. For canvas-top cars, top, side, and rear loading is possible.

Approximate characteristics of the cargo compartment of vehicles of the 3.5-7-ton class:

• Length: 3.5-7 m;
• Width: 2-2.4 m;
• Height: 2.45-2.70 m;
• Volume: 15-40 m³;
• Carrying capacity: 3.5-7.5 tons.

This class of vehicles is used extensively on intracity and intercity routes (500-700 km). They are often used for transportation of personal belongings and moving.

10 tons, canvas-top

This class can be divided into several subclasses:

• Cars with a carrying capacity of up to 5 tons with a body volume close to the volume of a 10 ton car (36 m³).
• Vehicles with a capacity of up to 10 tons with a body volume of up to 56 m³.
• Vehicles with a carrying capacity of up to 15 tons with a large (50-60 m³) and long body (up to 8 m).

Approximate characteristics of the cargo compartment of the vehicle with a carrying capacity of 10-15 tons*:

• Length: 5,0-8,0 m;
• Width: 2,4-2,5 м;
• Height: 1,8-3,0 м;
• Volume: 25-60 m³;
• Carrying capacity: 5-15 tons.

*A significant variation in parameters is explained by a large number of cargo compartment options.

Trucks of this class are widely used in intercity and international directions. Usually the cabin is equipped with a sleeping place and provides a place for the forwarder. As standard, the truck is equipped with lashing straps (up to 6 pieces). The cargo compartment is adapted to different loading/unloading options (top, side). Imported truck models can be equipped with air suspension, which significantly improves the smoothness of the ride and provides better cargo safety. The trucks can be equipped with an elevator.

10 tons, thermal

The class of 10-ton vehicles with an isothermal body includes various vehicles of domestic and imported production.

This class can be divided into several subclasses:

• Cars with a carrying capacity of up to 5 tons with a body volume close to the volume of a 10 ton car (36 m³);
• Vehicles with a load capacity of up to 10 tons with a body volume of up to 56 m³;
• Vehicles with a carrying capacity of up to 15 tons with a voluminous (50-60 m³) and long body (up to 8 m).

Approximate characteristics of the cargo compartment of the vehicle with a carrying capacity of 10-15 tons*:

• Length: 5.0-8.0 m;
• Width: 2.4-2.5 m;
• Height: 1.8-3.0 m;
• Volume: 25-60 m³;
• Carrying capacity: 5-15 tons.

*A significant variation in the parameters is explained by a large number of options for cargo compartments.

A distinctive feature of the cargo compartment of the "thermal van" type is the ability to maintain the temperature at which the loading took place for a long time (10-20 hours), while the temperature outside is -10 C to +20 C. Further to that, some models have the ability to heat the cargo compartment, which allows maintaining a high internal temperature for a longer time at low external temperatures. The sides of the cargo compartment are made of foam lined with tin. The cargo compartment door is equipped with a seal. There are ventilation holes. The cargo compartment is usually equipped with additional side doors to facilitate loading/unloading.

Imported truck models can be equipped with air suspension, which provides a smooth ride and increases the safety of the cargo. The trucks can be equipped with an elevator.

10 tons with a 20-foot container

A car with a 20-foot sea container is close to a 10-ton car with a canvas-top or isothermal body in terms of consumer qualities.

There are different types of 20-foot sea containers. The most commonly used types are:

• A regular 20-foot container;
• A 20-foot thermal container (similar to an isothermal van);
• A 20-foot refrigerated container (isothermal van with built-in refrigeration unit);
• A 20-foot container with a canvas top;
• A 20-foot platform with mounting racks.

All types of sea containers are usually used for the transportation of goods in mixed traffic (using different modes of transport). All containers have unified external dimensions.

There is a category of vehicles with containers of various types mounted on the frame platform for permanent use of road transport.

Overall dimensions of a 20-foot container:

• Length: 6.0 m;
• Width: 2.4 m;
• Height: 2.4 m;
• Volume: 34 m³;
• Carrying capacity: 10-20 tons (limited by vehicle carrying capacity).

20 tons with a 40-foot container

In terms of consumer qualities, a car with a 40-foot sea container is close to a 20-ton car with a canvas-top or isothermal body (Eurotent).

There are different types of 40-foot sea containers. The most commonly used types are:

• A regular 40-foot container;
• A 40-foot thermal container (similar to an isothermal van);
• A 40-foot refrigerated container (isothermal van with built-in refrigeration unit);
• A 40-foot container with a canvas top;
• A 40-foot container with mounting racks.

All types of sea containers are usually used for the transportation of goods in multimodal traffic (using different modes of transport). All containers have unified external dimensions.

In Russia, there is a category of vehicles with containers of various types mounted on a frame platform for permanent use in road transport.

Overall dimensions of a 40-foot container:

• Length: 12.0 m;
• Width: 2.4 m;
• Height: 2.4 m;
• Volume: 68 m³;
• Carrying capacity: 20-28 tons.

20 tons with isothermal semi-trailer

Isothermal semitrailer with a volume of 82 m³ has consumer properties similar to those of smaller isothermal vans. The following dimensions can be considered as reference for this type of semitrailer:

Overall dimensions of the isothermal semi-trailer with a volume of 82 m³:

• Length: 13.6 m;
• Width: 2.45 m;
• Height: 2.45 m;
• Volume: 82 m³;
• Carrying capacity: 20-25 tons.

There are a large number of semitrailer modifications, the most common of which are semitrailers with a volume of 76-78 m³ and a shorter length (12.5-13 m) and semitrailers with standard or greater length, width and height (13.6 m, 25 m, 27 m).

The key consumer characteristic of this semi-trailer is the volume or number of pallets that can be loaded.

Suspension of semitrailers is made in a spring or pneumatic version. Pneumatic suspension guarantees smooth running of the road train, which ensures the safety of fragile cargo.

A distinctive feature of the cargo compartment of the "Thermocar" type is the ability to maintain the temperature at which the loading was carried out for a long time (10-20 hours), while the outside temperature is -10 C to +20 C. Further to that, some models allow heating the cargo compartment, which allows maintaining the interior temperature for a longer time at lower external temperatures. The sides of the cargo compartment are made of foam lined with tin. The cargo compartment door is equipped with a seal. There are ventilation holes. As a rule, the cargo compartment is equipped with additional side doors to facilitate loading/unloading.

20 ton refrigerator

Refrigerated semitrailer is a cargo semitrailer, the temperature in which can vary from -7 – -12 C to 0–10 C, regardless of the outside temperature. This ability of the cargo compartment is ensured by an autonomous refrigeration unit. Modern refrigeration units have different levels of protection against emergency temperature changes, which ensures the safety of the cargo. The units may have the ability to record the temperature regime on specialized "dummies". The main field of application of these semi-trailers is transportation of perishable products or goods requiring special temperature conditions.

Overall dimensions of the refrigerated semi-trailer with a volume of 82 m³:

• Length: 13.6 m;
• Width: 2.45 m;
• Height: 2.45 m;
• Volume: 82 m³;
• Carrying capacity: 20-25 tons.

There are a lot of semitrailer modifications, the most common of which are semitrailers with a volume of 76-78 m³ and a shorter length (12.5-13 m) and semitrailers with conventional or greater length, width and height (13.6 m, 25 m, 27 m).

The key consumer characteristic of this semi-trailer is the volume or number of pallets that can be loaded.

Suspension of semitrailers is made in a spring or pneumatic version. Pneumatic suspension guarantees a smooth ride of the road train, which ensures the safety of the load, which is easily broken.

Euro canvas

Euro canvas is a conventional concept denoting a truck with a semi-trailer, which has dimensions close to the specified characteristics. The euro truck, which is also called euro canvas, can accommodate 2 euro pallets 120 cm long each placed across the width.

Overall dimensions of Euro canvas:

• Length: 13.6 m;
• Width: 2.45 m;
• Height: 2.45 m;
• Volume: 82 m³;
• Carrying capacity: 20-22 tons.

There are a lot of semitrailer modifications, the most common of which are semitrailers with a volume of 76-78 m³ and a shorter length (12.5-13 m) and semi-trailers with conventional or large length, width and height (13.6-15 m; 2.5 m; 2.7 m).

The design of the semi-trailer allows removing the canopy and thus allows loading/unloading the cargo from the sides or from the top. Further to that, the semitrailer without a canvas allows using the semitrailer as an open platform with a side height of 35 to 50 cm.

Semi-trailers are produced in many modifications, which include semi-trailers with a volume of 76 to 78 cubic meters, but with a small length, 12.5-13 m, and semi-trailers with conventional or large length, width and height. For example, the length of the semi-trailer is 13.6-15 m, width - 2.5 m, and height - 2.7 m. The design of the semitrailer allows removing the canvas, which allows loading/unloading the cargo from the sides or from the top. Further to that, the semitrailer without a canvas allows using the semitrailer as an open platform with a side height of 35 to 50 cm.

Classification of freight transport by the number of axles:

• Biaxial;
• Triaxial;
• Four-axled;
• Five-axled etc.

Classification of freight transport by axle loads (on the most loaded axle):

• max 6 tons;
• 6 to 10 tons.

Classification of freight transport by wheel formula:

• 4X2 is a biaxial vehicle with one driving axle;
• 4X4 is a biaxial vehicle with both driving axles;
• 6X6 is a triaxial vehicle with all driving axles;
• 6X4 is a triaxial vehicle with two driving axles.

Classification of freight transport by volume

A canvas-top car, 55 cubic meters

DIMENSIONS length width height
internal 9.84 m 2.42 m 2.32 m
WEIGHT carrying capacity: 14-18 t
VOLUME (cargo capacity): 55 cubic meters

A canvas-top car, 68 cubic meters

DIMENSIONS length width height
inner 12.26 m 2.42 m 2.32 m
outer 12.5 m 2.55 m 4 m
WEIGHT 7.5 t
carrying capacity 20-24 t
VOLUME (cargo capacity) 68 cubic meters

A canvas-top car, 82 cubic meters

DIMENSIONS length width height
internal 13.6 m 2.45 m 2.45 m
WEIGHT carrying capacity: 20-24 t

A canvas-top car, 85 cubic meters

DIMENSIONS length width height
inner 13.62 m 2.48 m 2.52 m
outer 13.7 m 2.55 m 4.0 m
WEIGHT carrying capacity: 20-24 t
VOLUME (cargo capacity) 85 cubic meters

A canvas-top car, 90 cubic meters

DIMENSIONS length width height
inside 13.6 m 2.45 m 2.60 m
WEIGHT carrying capacity: 20-24 t
VOLUME (cargo capacity): 90 cubic meters

JUMBO

A canvas-top semi-trailer with a large capacity. This is achieved due to a special "L"-shaped floor and reduced diameter of the semitrailer wheels.

• Carrying capacity: up to 24 tons;
• Useful volume: 96 cubic meters.

DIMENSIONS length width height
internal 13.8 m 2.45 m 2.45-3.0 m
WEIGHT carrying capacity: 20-24 t
VOLUME (cargo capacity): 96 cubic meters

110, 120, coupling – these are the names of trucks that allow you to transport the maximum volume (110, 120 cubic meters) of cargo on public roads without special permits. This road train (coupling), unlike the Euro truck, consists of a car and a trailer of the same or different volume and carrying capacity, depending on the design features of a particular vehicle. At the same time, the total parameters remain 120/110 cubic meters/20 tons.

A canvas-top car, 110 cubic meters

DIMENSIONS length width height
internal, truck 7.1 m 2.45 m 2.95 m
internal, trailer 8.0 m 2.45 m 3.0 m
WEIGHT carrying capacity: 10-21 t
VOLUME (cargo capacity) 110 cubic meters

A canvas-top car, 120 cubic meters

DIMENSIONS length width height
internal, truck 8.0 m 2.45 m 2.95 m
internal, trailer 8.0 m 2.45 m 3.0 m
WEIGHT carrying capacity: 10-21 t
VOLUME (cargo capacity) 120 cubic meters

Classification of freight transport by the number of axles:

• Biaxial;
• Triaxial;
• Four-axled;
• Five-axled etc.

Flatbed semitrailers
Biaxial flatbed semitrailer 9334-0000020-10

Biaxial flatbed semitrailer 9334-24-10

Triaxial flatbed semitrailer with sliding skids

Standart

Mega

Road train

Van

Classification of freight transport by groups:

Group I: flatbed vehicles
(general purpose vans)

Group II: specialized
(dump trucks, vans, refrigerators, container trucks, truck tractors with semi-trailers, ballast tractors with trailers)

Group III (conditionally): tank trucks

Classification of freight transport by composition:

• Single vehicle;
• Road train;
• Trailer;
• Semi-trailer.

Classification of freight transport by engine type:

• Gasoline;
• Diesel.

Classification of freight transport by carrying capacity:

• Small;
• Medium;
• Large;
• 1.5 to 16 tons;
• More than 16 tons.

Flatbed canvas-top semitrailer (canvas-top semitrailer)

The most common type of truck. It is suitable for transportation of most types of cargo. Removable canvas od the semi-trailer allows loading cargo from the top, side and rear.

• Carrying capacity: 20 to 25 tons;
• Useful volume: 60 to 92 cubic meters.

Most of the goods are designed for delivery in batches for the Euro standard car: 20 tons, 82 cubic meters, 32 euro pallets per canvas-top car.

Canvas-top semitrailer of jumbo type

This is a canvas-top semi-trailer with a larger capacity. This is achieved due to the special "L"-shaped floor and reduced diameter of the semitrailer wheels.

• Carrying capacity: up to 20-24 tons;
• Useful volume: 96 cubic meters;
• Capacity: 33 euro pallets;
• Canvas-top car with a coupling.

It is a canvas-top car + canvas-top trailer.
The main advantage is a large useful volume. The disadvantage is that it is not suitable for transportation of long cargo.

• The carrying capacity is usually 16 to 20 tons;
• Useful volume: 100 to 120 cubic meters;
• Capacity: up to 33-36 euro pallets.

Refrigerator

Refrigerated semi-trailer. It is commonly used for transportation of food and goods that require compliance with the temperature regime during transportation. Usually, refrigerators can maintain the set temperature from +12 °C to – 20 °C.

• The carrying capacity is 12 to 22 tons;
• Useful volume: 60 to 92 m³;
• Operation of refrigerators costs 10-30% higher than those of conventional types of cars, which is due to the continuous refrigerator operation.

Isotherm

There is a semi-trailer, auto coupling and single. As a rule, it is used for transportation of food. It can keep a certain temperature for a long time, but does not have its own refrigeration unit.

• Carrying capacity: 3 to 25 tons;
• Useful volume: 32 to 92 m³.

Timber truck

It is used for the transportation of goods resistant to external influences, mainly timber.

• Carrying capacity: 3 to 25 tons.

Open platform – Container truck

It is used for the transportation of goods resistant to external influences, such as containers, concrete blocks, overlapping, building structures, etc. It can be used for transportation of oversized cargo.

• Carrying capacity: 15-25 tons.

Platform for transportation of oversized cargo

It is used for the transportation of oversized cargo by road. The carrying capacity of such platforms can reach 83 tons. A special design of the platforms allows transporting high cargoes, and the so-called telescopic platforms allow unfolding the trailer up to 29 meters long, and thus carrying long goods.

Car carrier

It is designed for the transportation of passenger cars. It is a two-level platform on which cars are placed.

• Carrying capacity: up to 15 tons.

The capacity depends directly on the length of the trailer and the transported cars. The car carrier accommodates 8-10 cars on average.

Tanker truck

It is used for the transportation of edible and non-edible liquid products.

• Carrying capacity: 12-24 tons;
• Useful volume: 6-40 m³.

Import is a customs regime under which goods are imported into the territory of Ukraine for domestic use. According to it, goods can stay in the country without temporal and customs restrictions.

Import operations are regulated by:

• national legislation;
• political and legal restriction;
• customs tariff;
• licensing system;
• other non-tariff measures of foreign economic regulation.

When importing goods, it is required to:

• provide the customs with documents certifying the grounds and conditions for the importation of goods;
• pay taxes and duties that are levied on goods when imported into Ukraine;
• comply with the requirements stipulated by law regarding non-tariff regulation measures and other restrictions.

To clear goods and vehicles for import, the following documents are required:

1. Payment order for customs payments
   settlement account No. 37349210000026, UDK in Kyiv MFO 820019
   Consignee – Kyiv Regional Customs. EDRPOU 00137331 Purpose
   of payment – Customs payments according to the tariffs. Excluding VAT.
2. Payment order confirming payment for customs terminal services.
3. Contract, specification, additional agreement.
4. Original invoice.
5. Certificate of origin (CT-1, if produced in the CIS countries, form A, etc.).
6. Accreditation card at the customs.
7. Certificate of declaration of currency values.
8. TIR Carnet.
9. CMR waybill (AWB, rail waybill, bill of lading).
10. Export declaration of the country of departure.
11. If required – permits: quality certificate, sanitary-epidemiological conclusion, registration of the Ministry of Health, State Standard, etc.
12. Documents confirming the cost and code of goods (price lists, catalogs, technical description, preliminary conclusions on the cost and code of goods, etc.)
13. Payment order for quarantine inspection certified by the City State Quarantine.
14. If brokerage organizations will be involved in customs clearance, a contract for the declaration of goods is required.
15. A contract for the disposal of containers and packaging with a company having a relevant license and a payment order for prepayment.

Export is a concept used in international trade when selling goods/services to another country. That is, it is a customs regime under which the goods are exported outside the customs territory. Exported goods are registered without the obligation of return.

If goods are subject to export, they must be exported outside the customs territory in the same condition as they were on the day of acceptance of the customs declaration, except for changes in the condition of goods due to natural wear and tear or loss under normal conditions of transportation and storage.
According to the tax legislation, goods during export shall be exempt from taxes, except for export duties and excise duties, or the paid amounts of taxes are subject to refund. When exporting goods outside Ukraine, the customs authority shall be provided with the relevant documents certifying the grounds and conditions of export, payment of taxes and duties imposed on the export of goods, as well as compliance with the requirements of the law.

Documents for clearance of goods and vehicles during the export:

• Payment order for customs payments
  settlement account No. 37349210000026, UDC in Kyiv MFO 820019
  Consignee – Kyiv Regional Customs. EDRPOU 00137331 Purpose of
  payment – Customs payments according to the tariffs. Excluding
  VAT (when the inspector executes documents outside the customs control zone or when clearing goods subject to export duty);
• Payment order confirming payment for the customs terminal services;
• Required permits (quality certificates, phytosanitary, environmental certificate, expert opinion of a gemologist, etc;)
• Contract, specification, additional agreement;
• Original invoice;
• Certificate of origin (CT-1, if made in Ukraine);
• Accreditation (registration) card in the customs authority;
• Information on the declaration of currency valuables;
• TIR Carnet;
• CMR waybill (AWB, rail waybill, bill of lading);
• Driver's passport;
• Certificate of the right to engage in international transportation under customs control;
• Technical datasheet of the vehicle;
• If brokerage organizations are involved in customs clearance, a contract for the declaration of goods is required.

List of documents required for the export (Ukraine)

During the clearance of goods for export, the following documents shall be presented at the customs:

• Account card of the enterprise;
• Transport documents depending on the type of transportation (railway waybill, air waybill, road waybill or CMR, bill of lading);
• Commercial documents – invoice, proforma, rechnung or other;
• Packing list;
• Foreign economic contract and schedules thereto;
• If available – intermediary agreements;
• Certificate of declaration of currency valuables for the current quarter;
• Specifications for the goods (descriptions, drawings, diagrams, etc. depending on the type of goods);
• Depending on the product code, separate documents of regulatory authorities (licenses, permits, conclusions, etc.);
• Certificate of origin;
• Quality certificates;
• Certificates of conformity;
• Contract for the purchase of goods (or costing for the manufacturer);
• Tax invoices;
• Consignment notes.

List of documents for export of metal products:

• Account card of the enterprise;
• Transport documents depending on the type of transportation (waybill or CMR, bill of lading);
• Commercial documents – invoice, proforma, rechnung or other;
• Packing list;
• Foreign economic contract and schedules thereto;
• If available – intermediary agreements;
• Certificate of declaration of currency valuables for the current quarter;
• Specifications for the goods (descriptions, drawings, diagrams, etc. depending on the type of goods);
• Depending on the product code, separate documents of regulatory authorities (licenses, permits, conclusions, etc.);
• Certificate of origin;
• Quality certificates;
• Certificates of conformity;
• Contract of purchase of goods (or costing for the manufacturer);
• Tax invoices;
• Consignment notes.

An exemplary list of documents for the export of timber by road:

• Accreditation card of the company in customs;
• Certificate of absence of currency valuables there;
• Foreign economic contract;
• Terms of goods delivery – DAF, CIP, EXW, etc;
• Amount and currency of the contract;
• Payment terms – prepayment or deferred payment;
• Payment procedure – transfer to the bank account, letter of credit, etc;
• Payment currency – USD, EURO, RUB, etc;
• References to annexes (specifications), if the contract is concluded for a larger amount than the amount of a specific consignment;
• Goods delivery deadlines;
• TIR CARNET (for exports to Western Europe, Russia, the Baltic States) customs license is the unified transit document reducing the risk of incorrect paperwork and its submission to the customs authorities.

International consignment note CMR

CMR accompanies the contract for the international carriage of goods by road. To use the consignment note, it is sufficient that at least one of the countries between which the delivery is carried out has adopted the Convention on the Contract for the International Carriage of Goods by Road (CMR).

Filling procedure:

Column 1. Indicate the consignor company, its full address, country, city, zip code, street, and house number. If the goods are sent to Russia on behalf of the contract holder by a third company, the name of this company shall be indicated and a note shall be made: "on behalf of". For example, "company B" (consignor) on behalf of "company A" (contract holder).

Column 2. The name of the consignee company, its full address, country, city, zip code, street, and house number shall be indicated.

Column 3. Address of the place of final unloading of the goods (warehouse of the consignee company).

Column 4. Address of the place of loading of goods and date of loading.

Column 5. The numbers of invoices (invoices, proforma invoices), TIR carnet number, if there are numbers of certificates (veterinary, phytosanitary, conformity, etc.).

Columns 6, 7, 8, 9, 10, 11, 12. The number of places, type of packaging, product names, HS codes, gross weight shall be indicated.

Column 13. An important column. The consignee's customs authority (customs office, customs post and customs post code), temporary storage warehouse or customs warehouse, its address and license number (preferably indicating the expiration date of the license) shall be indicated.

Column 15. The terms of delivery according to Incoterms 2010 shall be indicated.

Column 21. Date of completing the CMR.

Columns 16, 17. The name of the carrier, its address shall be indicated. In this column the carrier puts his stamp.

Column 20. For the consignee's notes. Date of the cargo receipt and printing date.

Columns 25, 26. License plate numbers of the tractor and trailer.

Comment to fill in:

Paragraph 1 indicates the details of the consignor (name, address, country). In addition to these data, the carrier shall specify the phone number and surname of the contact person of the consignor in the case any questions arise during transportation (at the customs or at the consignee). Paragraph 2 contains the details of the consignee (name, address, country). It is also required to have the consignee's phone number to resolve issues at the customs upon entry into the country, to find the consignee's office in case of poor command of the consignee's national language. Paragraph 3 indicates the address of the unloading place. If the address of the unloading place is the same as the consignee’s address, the carrier should not have any special questions. However, as a rule, 50% of consignors specify different unloading place and consignee’s address. This is because the cargo is delivered directly to a branch, warehouse, or store. In this case, the carrier must have the phone number of the place of unloading, and if the consignee and the place of unloading are in different cities, then the carrier must call the cargo consignor to clarify the route and find out whether he should arrived at the consignee’s address first or go directly to the address of the unloading place. Paragraph 4 indicates the place and date of the cargo loading. Paragraph 5 contains a list of documents to be attached.

These include:

• Invoice;
• Shipping specification;
• Quality certificate if the goods are of industrial origin;
• Veterinary certificate if the goods are of animal origin;
• Quarantine certificate if the goods are of plant origin;
• Certificate of origin;
• Loading certificate;
• These documents are described in paragraphs 2-8.

In paragraph 6, signs and numbers indicating the class and subclass of hazardous goods transported, determined according to the ADR Convention, shall be specified. Features of the carriage of hazardous goods are described in paragraph 2.

Paragraph 7 contains the number of cargo places. As a rule, up to 90% of all goods transported by road are placed on pallets and it the carrier prefers indicating the number of pallets in paragraph 7. This number can be checked easily by determining the number of rows of pallets and multiplying them by two (there are two pallets per row in the cargo compartment).

Paragraph 8 indicates the type of cargo packaging (cardboard boxes, wooden boxes, metal or plastic barrels, canvas or polyethylene bags, etc.)

Paragraph 9 indicates the name of the cargo.

Paragraph 10 indicates the cargo code by classification.

Paragraph 11 indicates the gross weight in kilograms, that is, the weight of the cargo with packaging, and paragraph 12 – the volume of the cargo in cubic meters.

Paragraph 13 – consignor’s instructions (customs and other processing). This paragraph contains the details of the contract of sale of the goods (number and date of the contract) and, if a license or permit for the export of goods is required, the details of these documents shall be indicated. The box of paragraph 13 shows an envelope. What does it mean? The fact is that one copy of the contract of sale of the goods, as well as a license or permit for the export of goods from the country must be provided at the customs office where the customs clearance of the goods will take place.

The image of the envelope should remind the shipper and the carrier that these documents must be at the customs, and if they are not sent for some reason, the shipper will transfer them in an envelope with the carrier. At the bottom of paragraph 13 the declared value of the cargo shall be indicated. Article 23 (paragraph 3) of the CMR Convention establishes a limit of the carrier's liability restricting the amount of compensation to $12 per kilogram of gross weight shortage (8.33×1.46 = $12.16). However, paragraph 6 of Article 23 provides that a more significant amount of compensation may be claimed from the carrier if the value of the goods has been declared in accordance with Articles 24 and 26.

In the case of declaration of the value of the cargo exceeding the limit specified in paragraph 3 of Article 23, the declared value replaces this limit. The Convention stipulates that upon declaration of the value of the cargo exceeding the liability limit, the carrier is entitled to additional freight to pay for the escort convoy.

In item 14, the state number of the semitrailer or container is indicated in case of their export from abroad after a temporary stay there. For example, if the semitrailer was temporarily left abroad for some reason (for repair in connection with an accident or after diagnostic control), then when it is exported to the country of registration, the license plate number shall be recorded in paragraph 14 of CMR.

*It is executed in three counterparts: for the consignor, carrier, and consignee.

*The document shall be signed by the consignor and the carrier.

EX-1 declaration

Declaration for goods manufactured in EU countries and exported outside the EU. EX-1 allows avoiding local VAT. The document shall be executed by representatives of the carrier or manufacturer (supplier) having a relevant license. The EX-1 declaration shall be presented when crossing the borders of the European Union.

T1 declaration

Declaration for accompanying the non-EU goods to the EU. It shall be executed by authorized representatives of the supplier or carrier at customs warehouses, at the EU border, if the goods are imported by land, and during transportation by air it can be executed directly on board of the aircraft.

TIR (Transports International Routiers) system

The main purpose of the TIR system is to simplify the crossing of state borders for carriers, and to establish transparent rules for the customs authorities of the countries where the system is adopted. TIR works in more than 50 countries, and the customs authorities of these countries have authorized more than 4,000 carriers to work under this system.

System operation rules:

• cargoes are sealed during transportation and any access to them is excluded (due to the use of seals and special containers);
• the cargo is accompanied by a TIR Carnet (International Road Transport).

TIR Carnet is a document accompanying the cargo during transportation between the customs offices of the consignee and the consignor. The document shall be issued by authorized organizations (in Ukraine, it is the Association of Road Carriers) and looks like a book containing 4-14 sheets. The first sheet is fixed, and the inner ones shall be torn off when passing the next customs.

TIR CARNET is an international customs document giving the right to transport the goods across state borders in customs-sealed car bodies or containers under a simplified customs clearance procedure. The document covers road and rail transportation of goods (carried out in vans, trailers, semi-trailers and containers) between the states that have recognized the Customs Convention on the International Transport of Goods under Cover of the International Road Transport Carnets (TIR) 1959 and 1975 (see paragraph 4). All road vehicles must have appropriate permits issued by the competent authorities for their use.

Now increasingly more goods are transported using TIR. This speeds up delivery and reduces transportation costs.

Bill of lading is an invoice in sea transportation.
It is a document accompanying the cargo during sea transportation.

Functions and purpose of the bill of lading:

• it confirms receipt of the cargo by the carrier and description of the cargo condition;
• it serves as a consignment note and a shipping document;
• it confirms the contract for the carriage of goods.

The bill of lading shall be issued by the carrier to the consignor and certify the transfer of the goods for transportation. It is issued in three counterparts: for the consignor, carrier, and consignee. In this case, one of the copies is stamped "Original", and the other two – "Copy". The document stamped "Original" shall be sent to the consignee and allow receiving the cargo.

Data to be entered in the bill of lading:

• vehicle name;
• consignee’s details;
• consignor’s details;
• carrier’s details;
• data on the place of receipt and loading;
• cargo destination;
• time and place of the document issuance.

Airwaybill.

Document for air transportation.

An air waybill cannot be a document of title, but serves to confirm the existence of a contract of carriage and transfer of cargo to the carrier. On the other hand, an air waybill can serve as a customs declaration.

The document is prepared by the consignor (or his agent) under the invoice in three counterparts:

1. For the carrier. It shall be signed by the consignor and kept by the carrier;
2. For the consignee. It shall be signed by the consignor and the carrier and kept by the consignee;
3. For the consignor. It shall be delivered to the consignor of the goods and confirm the delivery and acceptance of the goods by the consignee.

Data entered into the airwaybill:

• departure and arrival points;
• list of documents attached to the consignment note;
• cargo value;
• the cost of freight;
• date of execution.

*The consignor shall be fully responsible for the accuracy of the data in the airwaybill

Types of invoices:

MAWB: It shall be issued by the airline and contain information about the agents or shipper in the country of departure and the country of receipt.
HAWB: It shall be issued by the agent and contain full information about the consignor and consignee based on the invoice attached to the cargo.

*The number of the waybill is always unique, and this number can be used to track the cargo.

ADR (from French Accord Dangereuses Route) is a European agreement on the international transport of hazardous goods.

Hazardous goods are substances posing a risk of harm to health, human life and/or the environment during transportation. The transportation of hazardous goods, except for ADR, is regulated in accordance with the Temporary Instruction on the Transportation of Hazardous Goods by Road of the Ministry of Transport.

The ADR Agreement is valid in all EU countries, as well as in Kazakhstan, Azerbaijan, Morocco, Russia (similar name of ADR).

Hazardous goods by nature and degree of danger: classification

Class 1 are explosive materials that may explode or catch fire. And devices containing explosives and detonating means intended to produce a pyrotechnic effect;

Subclasses

1.1 - pyrotechnic, explosive substances/products with a mass explosion hazard (instantaneous coverage of the entire cargo);
1.2 - pyrotechnic, explosive substances/products that do not explode in bulk;
1.3 - pyrotechnic, explosive substances/products that have a fire hazard with or without a slight explosive effect;
1.4 - pyrotechnic, explosive substances/products that carry a slight risk of explosion during transportation only in the case of initiation or ignition, which do not destroy devices and packages;
1.5 - explosives with a mass explosion hazard that are so insensitive that initiation or transition from combustion to detonation is unlikely during transportation;
1.6 - articles containing substances insensitive to detonation and characterized by a low probability of accidental initiation;

*Explosive mixtures of gases, vapours and dusts are not considered as explosives.

Class 2 are compressed, liquefied by cooling and dissolved under pressure gases that meet at least one of the following conditions:

• absolute vapor pressure at 50 °C is equal to or higher than 3 kgf/cm2 (300 KPa);
• the critical temperature is below 50 °C.

According to the physical state of gases are divided into:

• Brief. The critical temperature is below -10 °C;
• Liquefied. The critical temperature is equal to or above -10 °C, but not lower than 70 °C;
• Liquefied. The critical temperature is equal to or above 70°C;
• Dissolved under pressure;
• Liquefied by supercooling;
• Aerosols and compressed gases that are subject to special regulations.

Subclasses

2.1 - non-flammable gases;

2.2 - non-flammable poisonous gases;

2.3 - flammable gases;

2.4 - flammable poisonous gases;

2.5 - chemically unstable;

2.6 - chemically unstable poisonous.

Class 3 are flammable liquids, mixtures of liquids, as well as liquids containing solids in solution or suspension, which emit flammable vapors with a flash point in a closed crucible at 61 °C and below.

3.1 - flammable liquids with a low flash point and liquids with a flash point in a closed crucible below -18 °C or having a flash point in combination with other hazardous properties other than flammability;

3.2 - flammable liquids with a medium flash point – liquids with a flash point in a closed crucible from -18 to +23 °C;

3.3 - flammable liquids with a high flash point – liquids with a flash point from 23 to 61 °C inclusive in a closed crucible.

Class 4 are flammable substances and materials, other than those classified as explosives, which are capable of igniting during transportation from external sources of ignition due to friction, moisture absorption, spontaneous chemical transformations, as well as when heated.

4.1 - flammable solids that can ignite from short-term exposure to external ignition sources (sparks, flames or friction) and burn intencely;

4.2 - flammable substances that can spontaneously heat up and ignite under normal transportation conditions;

4.3 - substances that emit flammable gases when interacting with water.

Class 5 are oxidizing substances and organic peroxides, which can release oxygen, support combustion, and in certain conditions or mixtures with other substances cause spontaneous combustion and even explosion.

5.1 - oxidizing substances. They are not flammable in themselves, but contribute to the flammability of other substances and release oxygen during combustion, thereby increasing the fire intensity;

5.2 - organic peroxides. Most of them are flammable, can act as oxidizing agents and interact hazardously with other substances. Some of them are flammable and sensitive to impact or friction.

Class 6 are poisonous and infectious substances that can cause poisoning, disease or even death.

6.1 - poisonous (toxic) substances that cause poisoning when inhaled (vapors, dust), ingested or in direct contact with the skin;

6.2 - substances and materials containing pathogenic microorganisms that are hazardous for humans and animals.

Class 7 are radioactive substances with specific activity over 70 kBq/kg (nCi/g).

Class 8 are corrosive substances that cause damage to the skin, eyes, respiratory tract, cause corrosion of metals and damage vehicles, buildings, cargoes, and can also create a fire when interacting with organic materials or certain chemicals.

8.1 - acids;

8.2 - bases;

8.3 - caustic and corrosive substances.

Class 9 are substances with a rather low hazard during transportation. They do not belong to any of the previous classes, but require certain rules for transportation and storage.

9.1 - solid, liquid combustible substances and materials that can become hazardous under certain conditions (flammable liquids with a flash point from +61 °C to +100 °C in a closed container, fibers and other similar materials);

9.2 - substances that become corrosive under certain conditions.

List of groups of particularly hazardous goods according to GOST 19433-88

1. Explosives;
2. Radioactive substances;
3. Non-flammable non-poisonous oxidizing gases;
4. Oxidizing poisonous gases;
5. Poisonous gases, oxidizing or corrosive;
6. Flammable liquids with a flash point of less than minus 18 °C, poisonous;
7. Flammable liquids with a flash point of less than minus 18 °C, corrosive;
8. Flammable liquids with a flash point of from minus 18 °C to plus 23 °C, corrosive;
9. Flammable liquids with a flash point from minus 18 °C to plus 23 °C, poisonous and/or corrosive;
10. Flammable solids are caustic and/or corrosive;
11. Flammable solids that self-decompose at a temperature not exceeding 50 °C with a risk of package rupture;
12. Spontaneously combustible solids, poisonous;
13. Flammable solids, caustic and/or corrosive;
14. Substances emitting flammable gases when interacting with water, flammable;
15. Substances emitting flammable gases when interacting with water, flammable and poisonous;
16. Substances emitting flammable gases when interacting with water, flammable, caustic and/or corrosive;
17. Oxidizing substances, poisonous, caustic and/or corrosive;
18. Organic peroxides, explosive, self-decomposing at temperatures not exceeding 50 °C;
19. Organic peroxides self-decomposing at temperatures above 50°C;
20. Explosive organic peroxides;
21. Organic peroxides without additional hazards;
22. Organic peroxides are corrosive to the eyes;
23. Organic peroxides, flammable;
24. Organic peroxides, flammable, corrosive to the eyes;
25. Poisonous substances, volatile, without additional hazards;
26. Poisonous substances, volatile, flammable, with a flash point slightly above 23 °C;
27. Poisonous substances, volatile flammable, with a flash point of more than 23 °C, but not exceeding 61 °C;
28. Toxic substances, volatile, caustic and (or) corrosive;
29. Caustic and (or) corrosive, acidic, toxic and oxidizing;
30. Caustic and (or) corrosive, having acidic properties, oxidizing;
31. Caustic and (or) corrosive, having acidic properties, poisonous;
32. Caustic and (or) corrosive, having basic properties, flammable, with flash a point from 23 °C to 61 °C;
33. Caustic and (or) corrosive, having basic properties, oxidizing;
34. Caustic and (or) corrosive various, poisonous and oxidizing;
35. Caustic and (or) corrosive various, flammable, with a flash point of not exceeding 23 °C;
36. Caustic and (or) corrosive various, flammable, with a flash point from 24 °C to 61 °C;
37. Caustic and (or) corrosive various, poisonous.

In addition to this agreement, there are the other agreements for the transportation of hazardous goods in Europe:

IMDG is a contract for the carriage of hazardous goods by sea.

ICAO-TI is a contract for the carriage of hazardous goods by air.

RID is an agreement on the carriage of hazardous goods by rail. A special UN list of hazardous substances (containing more than 3000 items) has been created. Each hazardous substance included in this list has a four-digit identification number according to the UN list of hazardous substances. It can be used to find out the exact name of the hazardous substance being transported.

It is allowed to transport a hazardous substance of one class only at a time according to the rules intended for it.

These classes of hazardous goods are formed by:

1. The main hazard posed by the substance during its transportation.

2. Physical state of the substance during transportation (solid, liquid, gaseous).

If a substance features more than one hazard, the contract shall specify the main and additional hazards. Artificially created hazards shall not be taken into account.

The entire list of hazardous substances is divided into 13 classes with the numbering from 1 to 9.

Types of hazards

• Explosive hazard;
• Fire hazard;
• Toxicity;
• Causticity (corrosiveness);
• Radioactivity;
• Oxidation.

Cargoes are divided into hazard classes according to the ADR contract classification:

Class 1 - explosive materials and objects;

Class 2 - compressed, liquefied and dissolved gases under pressure;

Class 3 - flammable liquids;

4.1 class - flammable solids;

4.2 class - flammable substances;

4.3 class - substances emitting flammable gases when in contact with water;

5.1 class - oxidizing substances;

5.2 class - organic peroxides;

6.1 class - toxic substances;

6.2 class - animal by-products and infectious substances;

Class 7 - radioactive materials;

Class 8 - corrosive substances;

Class 9 - other hazardous substances.

ADR documents

Entries to consignment notes. The consignment note must be written in the state language of the consignor. If this language is not English, French, German, it shall be additionally written in one of them.

When recording the name of the hazardous goods transported in the consignment note, the following information shall also be provided:

1. UN... (or ANO...) identification number (example: 1831).
2. full name of the hazardous goods.
3. class of the main hazard (called the number of the main hazard symbol) and the class of additional hazard, if any (indicating the number of the additional hazard symbol in brackets, e.g. 8 (6.1)), and the packaging group, if any.

Hazardous waste

Hazardous waste containing substances on the UN Hazardous Goods List must be transported as hazardous goods. Example of entry: Waste, UN 1125, butylamine, 3 (8), II. Written instruction for the driver transporting hazardous goods – Emergency Card. This card shall be drawn up by the consignor of the cargo and handed over to the driver before loading.

This card shall be drawn up for each hazardous goods or group of hazardous goods with the same hazard (if the goods belong to the same class with the same hazard). This card must be kept in the cab of the vehicle in an accessible place (for example, in Sweden it is kept in the driver's door pocket).

This card is needed for the driver and rescue services as it contains information about the hazardous goods transported and emergency response actions. The card must be issued in the languages of the countries crossed by the route of transportation in a language understandable to the driver (in each language of the countries included in the ADR agreement). The consignor shall agree on the route with the carrier to check the languages of the card. He informs the carrier in advance about the cargo, route, additional means of protection and equipment. The driver shall not be responsible for the content of the card.

Types of packaging and labeling

The cargo consignor shall choose the packaging of hazardous goods. Double and non-disassemblable packaging shall be used. If the packaging is disassemblable, then it is combined. An IBC (Intermediate Bulk Container), a container with an average capacity up to 3000 liters, is often used. Such containers are considered packages.

It is required to check the labeling of the cargo and the availability of a hazard sign, i.e. a diamond with a rib length slightly exceeding 100 mm. It is obligatory to place all hazard signs on one side of the package. Reliability of packaging shall be indicated by Latin letters X, Y and Z, where X is very reliable.
Packing groups I, II, III. Y - simply reliable. Packing group II and III. Z – with satisfactory reliability. The packing group is III only. It is required to compare the packing group and reliability.