26/05/2020
Documents Used in Foreign Trade
https://www.maxitransport.eu/en/sektorel-bilgiler/detay/documents-used-in-foreign-trade
A - Customs Declaration Form
It is the document submitted to the customs administration after it is filled in accordance with the customs legislation in export and approved by the relevant exporters union. After entering the Customs Union, the use of “Uniform Customs Declaration” was introduced within the framework of harmonization of legislation and documents.
The Customs Declaration is issued directly by the owners and their legal representatives or agents.
• Scratches and erasures cannot be made on customs declarations.
• For the registration of customs declarations, no correction can be made in terms of type, type, quality and unit price of the declared item.
• Registration of the customs declarations is completed by registering in the book kept in the customs at the duly procedure, by placing the registration sequence number, date and official seal on it.
B - Commercial Invoice
The commercial invoice is one of the most basic documents used in international trade and is issued by the exporter. Invoice is a document issued in exchange for goods sold, manufactured or a service. Invoices, which is a document showing the quality, size, unit sales price and total price of a sold product; Attention should be paid to ensure that it is as comprehensive as possible, the information is explicitly clear, and understandable and simple enough for anyone with limited knowledge of foreign language.
Invoices used in foreign trade; Domestic Invoice, Internal Invoice, Proforma Invoice, Original Invoice, Commercial Invoice, Freight Invoice, Consular Invoice, Certified Invoice (Consular Invoice) Legalized Invoice).
The conditions that should be included in the commercial invoice are explained below.
• The date of the invoice,
• Type of goods / services,
• Name / title addresses of the seller and buyer,
• Payment method,
• Origin of the goods,
• Delivery method,
• Unit price / amount / amount of the good or service,
• Weight, dimensions, quantity of the goods,
• The way of shipment,
• Packaging properties, number etc. details of the goods,
• The organizer must have a signature. In accordance with the 37th article of the UCP-500, the invoices are not obliged to be signed, but in accordance with the laws of our country, the documents in question must be originally signed (handwritten / wet signed).
• Freight and insurance premium amounts,
• Loading and unloading locations are important points that should be included in commercial invoices.
Special information that is mandatory in the country of the buyer and seller, writing the total of the invoice in writing, the bank of the exporter and the SWIFT No of this bank, the FAS Invoice (the sale price includes the sale price and the costs until the goods are placed in the direction of the ship) -FOB Invoice (sale The price includes the costs until the goods are loaded on the ship). In addition, if necessary, Order number and Letter of Credit must be written on the Original Invoice.
C - Proforma Invoice:
This is an invoice prepared by the exporter to be prepared as a result of the proposal given to the importer or a letter of credit to be opened as a result of the agreement of the exporter and the importer. The importer accepts the exporter's proposal and if an order has to pass based on this acceptance, the Proforma Invoice will need to be converted to a Commercial Invoice. In this case; It is obligatory for the importer to declare that he accepts the Proforma Invoice conditions within the period specified in the Proforma Invoice (delivery date, quantity, price option in Proforma). In this case, it is obligatory to transfer the Proforma Invoice information exactly to the Commercial Invoice.
Commercial Invoices: Documents showing the sales of goods or services arranged by the seller based on a pro forma invoice, order, contract or contract. The commercial invoice is the final invoice based on customs procedures, foreign exchange transfers and commitments. In case the sales conditions specified in the proforma invoice are found appropriate by the buyer, the proforma invoice is converted into the final sales invoice upon the order of the buyer. The invoice issued after the sale process is also called the original invoice.
D - Freight Invoice:
In cases where the exporter undertakes the freight payment (CFR-CIF deliveries), the bill of lading is required to be written 'freight prepaid' or to be written in the bill of lading for the bill of lading. Since this invoice is requested by the importer's bank, it is a mandatory document to be issued for these delivery forms. Also, it must be sent to the buyer in the bill of lading, such as an export invoice.
If the letter of credit includes the freight cost along with the cost of the goods, it is required to have a “freight prepaid” record on the bill of lading and other shipping document.
For goods that are subject to change during transportation, the invoice that is issued until the invoice to be issued according to the precise condition at the time of delivery is called “temporary” or “temporary” invoice.
E - Certified Invoice / Consular Invoice:
It is the invoice that the exporter receives and issues from the consulate of the importing country and that he makes the actual export by having it approved by the consulate of the importing country. Such approval is made for the country of origin of the commercial invoice originals, especially the goods. Countries requesting billing approval are: Algeria, Morocco, Iran, Egypt, Syria, Tunisia, Jordan, Lebanon.
F - Circulation Documents:
a- A.TR MOVEMENT CERTIFICATES
In accordance with the Additional Protocol to the Association Agreement between Turkey and the EC, and it established the Customs Union between the two sides, benefiting from mutual tariff concessions "Free Movement of Goods" is realized on the basis of principles.
WHICH GOODS ARE MOVED FOR TR MOVEMENT CERTIFICATE?
- Turkey or goods in free circulation in the Community to ensure benefit from the preferential regime provided for in the Additional Protocol, ATR Movement Certificate should be issued.
- goods which are described below and will be found in the case of EC free movement in Turkey;
1. products originating from Turkey and the Community,
2. originating in third countries, Turkey or import transactions are completed in the Community, the necessary customs duty, was equivalent effect taxes and pictures, which take advantage of this tax and images from a full or partial return are counted in free circulation.
3. In the event that the taxes foreseen in the Common Customs Tariff for the third country origin products used in the production of these products are exported to the EC during the export of the processed products, the processed products in question are subject to the provisions of the Additional Protocol. In accordance with the preferential system can benefit. In article 2 of the Additional Protocol, which goods will be subject to free movement is specified.
4. Turkey and the Community of products originating in, while exports to Turkey and Community countries, used in the manufacture of these products in Turkey and not in free circulation in the Community and third countries, the tax provided for in the Common Customs Tariff for originating goods "Compensatory tax" is collected by the exporting country under the name of councils in the .
- IN WHICH COUNTRIES IS A.TR MOVEMENT CERTIFICATED?
1- Germany
15- Austria
2- France
16- Finland
3- Italy
17- Sweden
4- Belgium
18- Poland
5- Luxembourg
19- Czech Republic
(Czech Republic)
6- The Netherlands
20- Hungary
7- Denmark
21- Estonia
8- Ireland
22- Slovenia
9- England
23- Latvia
10- Greece
24- Slovakia
11- Portugal
25- Lithuania
12- Spain
26- Malta
13- Romania
27 Norway
14- Bulgaria
28- South Cyprus (this country is not recognized by us, no exports are made to this country.)
b- EUR.1 MEDIUM CERTIFICATE
As the ECSC and Turkey (European Coal and Steel Community) countries of origin of the exporting country customs authorities to ensure benefit from the Agreement product or is this administrations authorized institutions duly regulated and customs administrations visa Tagged with certificates of origin. Within the scope of free trade agreements, it is a document that enables the countries of origin to benefit from concessions. It is used in trade with the countries that we have Free Trade Agreement with EFTA countries.
Countries of Editing
- EFTA Countries:
- Bosnia and Herzegovina, Switzerland (including the Principality of Lihtenstayn)
- Israel, Iceland
- North Macedonia
Efforts are underway to enact Free Trade Agreements with the countries listed below:
Agreements Under Negotiation
- Morocco
- Palestine
- Egypt
- Tunisia
Agreements Under Preparation
- Jordan
c- FORM A (SPECIAL CERTIFICATE OF ORIGIN)
Generalized Preferences System (GPS) within the framework imposed as unilateral in Turkey the countries included in the following list Preferential Trade Form in order to benefit from customs tax rate (Private Origin Certificate) must be held.
A. Countries of Editing
- Belarus (Belarus)
- Japan
Canada
- Russian Federation
- Ukraine
- New Zeland
Although Australia also implements GPS, Form A does not need to be edited to take advantage of the system.
d- THE CERTIFICATE OF ORIGIN (The Certificate of Origin)
Certificate of Origin is the document showing the origin of the goods to be exported, that is, the place where it was produced, and which country it belongs to. It is prepared by the exporter as determined by the importer country.
After the Certificate of Origin is prepared by the exporter, it is approved by the chamber of commerce to which the exporter is affiliated. It also happens that the country where the import will be made is approved by the embassy or consulate. If the importing country has no representation in the exporting country, it must be sent to the importing country's approval authority. Hungary, Albania, Poland, Syria, Far East countries want the Certificate of Origin. In order to benefit from the concessional customs rates provided by the Generalized System of Preferences, a special certificate of origin (Form A) must be issued for exports to countries that give preference. Our country is benefiting from the US, Australia, Canada, Japan, New Zealand and Russian Federation preferences within the framework of this system. There is no requirement to export (Form A) to the USA; It is sufficient for the exporter or the importer in the USA to request customs-free application by placing an “A” sign in front of the Customs Tariff Statistical Position number on the descriptive Harmonized System above the delivery document of the product. Although the implement GPS in Australia, benefited from the system since January 2002, the regulation required bulunmamaktadır.1 Form Turkey under the Customs Union "GSP" has come to that country.
e- VOUCHER LIST (The Packing List)
The parcel list is a document that complements the invoice. Just like on the invoice, the parcel list should be as comprehensive as possible.
Parcel list;
• The packaging of the products to be exported includes detailed information on what is inside each box, bale or sack, and the dimensions and weight of each parcel subject to loading.
• It provides important information at the stage of deciding how to load the carrier.
• It is an important document sought by insurance companies in case of damage.
• The parcel list provides important benefits in customs control since it allows the counting of the product, delivery and knowing the goods without opening the parcel. It is a necessary document for the customer to determine the content of the cargo during the inspection stage by the customs authorities.
If the issue subject to export includes a single product in a standard packaging, it may be sufficient to provide packaging information on the invoice. However, the rule is that it would be more useful to provide information about financial issues and packaging information separately, and to prepare financial information on the invoice and the parcel list as a separate document.
f- LOADING NOTE (INSTRUCTION)
Installation instruction or note; It is a document that initiates the loading process to the forwarder or forwarder companies after determining the way of transportation of your ready-to-export goods.
Although it is not an official document, it contains important information between the exporter and the shipper in many subjects.
Generally, it contains all kinds of information except the price of the good.
Shipper / Exporter, Buyer, the place where the goods will be left, the declaration of your goods in Turkish and the desired foreign language, container type, weights etc. Information is. In other words, a mixture of your check list and invoice is an information form.
g- INSURANCE CERTIFICATE (The Insurance Certificate)
CIF or CIP is subject to export according to the delivery method. It is made by the exporter in accordance with the information and instructions given by the importer and to the account of the importer. It covers the transportation risks of the goods in the process of shipment by the seller to the buyer. Insurance documents prove that the goods are insured under the desired risks. The most common of the insurance documents is the Insurance Policy. This document is a contract between the insured and the insurer, and shows the rights and responsibilities of the parties. It is issued to the name, order or bearer of the person who will benefit from the insurance. Rights under insurance can be transferred to someone else through endorsement.
According to the "f" clause of Article 34 of the UCP-500, the minimum insurance value that the insurance document should cover is the CIF price of the goods (goods cost + insurance + freight to the named port of destination), or CIP cost (transportation fee and insurance up to the named destination). ) plus 10%.
h- TRANSPORTATION DOCUMENT (CONSUMENT) (The Carrier’s Decleration / Consignment Note)
Transport Document or bill of lading; This is the contract between the exporter and the carrier who will move the goods from one point to another. The transport document, which is usually in standard formats, is prepared by the carrier or the shipping agent by asking the exporter for the necessary details. The exporter is asked for information on what kind of transportation he wants to transport his goods, the value of the goods, the weight, volume and other details required for the documents, and who will pay in case of any malfunction.
The transport document may vary depending on the type of transport and the carrier. A contract of carriage between the carrier and the shipper, which is the subject of transportation, is a receipt indicating that the goods have been received by the carrier, and in some circumstances it is a valuable document. Although all of the transport documents are in the form of a receipt, some of these documents may not have the nature of a contract or valuable documents.
According to the waybills of delivery:
a-) Registered bill of lading,
b-) Emre written bill of lading,
c-) Bearer bill of lading,
d-) Delivery bill of lading,
e-) There may be a bill of lading.
Also; 1-) Marine bill of lading 2-) Special bill of lading 3-) Other transport documents are grouped in three classes.
Specialized bill of lading types: single bill of lading (trough B / L), combined shipping bill of lading (combined transport B / L), container bill of lading, straight line bill of lading, short bill of lading, tanker bill of lading, non-negotiable bill of lading, freight contract-based bill of lading.
Other transport documents are; airway bill of lading, railroad bill, road transport bill (CMR document), carrier receipts, FIATA delivery documents, postal receipt.
CMR Road Transport Certificate (CMR International Consignment Note / CMR Road Waybill)
It is a road transport document used by the countries that accept the provisions of the International Convention of CMR (Convention Marchandises Routiers) and shows that the transport is done according to the provisions of the CMR. It is arranged by the freight broker or transportation company on behalf of the buyer. It is legal evidence that the goods are received in good condition and the contract of carriage has been concluded to be transported under specified conditions. It cannot be endorsed because it does not represent the ownership of the goods. It is arranged in three original copies.
The first is given to the installer, the second accompanies the goods, and the third remains in the carrier. The uploader has the right to stop the transport, change the place of delivery, or request the delivery of the goods to another person, the name of which is written in the document, by instructing the carrier while the goods are on the way. This right is deducted from the provision upon the issuance of the second original of the document to the recipient named in the document. The aforementioned should present the first original of the document to the carrier, when he wants to exercise his right.
In this case, the new instruction is recorded in the document. The installer should also guarantee the carrier.
The CMR contains the following information:
a) If the name, surname or trade name and address of the recipient, the place where the goods are sent and the transportation note are requested to be written in the order,
b) The type, weight or number of the goods to be transported, if they are in the package, the numbers and signs written on the packages and the shape and nature of the package,
c) Name, surname or trade name and address of the sender,
d) Name, surname or trade name and address of the carrier,
e) If the transportation fee and fee are paid, this issue,
f) As long as the transportation will be carried out,
g) Other issues agreed between the parties.
Documents Used in Foreign Trade
