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International and domestic transport have their own peculiarities and differences due to different requirements, rules and processes governed by national and international standards.

In international transport, one of the biggest differences is the need to comply with customs rules and procedures when crossing international borders.

International transport is governed by a number of international agreements and conventions, such as the Convention on the International Carriage of Goods by Road (CMR), which sets out the rules for international freight transport. However, special attention in international transport is paid to the correctness and compliance with all regulations in filling out documents.

Obligatory documents for international transport:

Invoice – filled in by the sender before shipment from the warehouse. It allows you to identify which goods are being transported. Upon shipment, 5 copies of the invoice are issued (it is advisable to have a bilingual document – in the language of the sender and a Ukrainian translation), indicating the following: date and number of the document, detailed names of all types of cargo, quantity and value of cargo, incoterms, net and gross weight data in the absence of a packing list;
Packing list – contains information that supplements and expands the information from the invoice regarding such characteristics as the number of units of goods, the weight of each unit, gross and net weight of the cargo, etc. Unlike the invoice, it does not contain a price;
Certificate of Origin – this document certifies the country of origin of the goods and is the main document for determining and granting preferences in the payment of customs duties by the importer of the goods. This certificate provides an opportunity to obtain a preferential rate of duty;
EURO-1 certificate – is the main document for determining and granting preferences in the payment of customs duties by the importer during customs clearance;
International Consignment Note (CMR) – issued by the sender or carrier in 10 copies (minimum);
Export/Transit Declaration – two declarations must be duly executed for cargo transportation - a transit and an export declaration.

Basic data to be included in the CMR:

Data on the consignor and consignee (columns 1, 2);
Places of unloading and loading (columns 3, 4);
Shipping documents (as a rule, an invoice is indicated, in some cases a proforma invoice is indicated in column 5);
Information about the goods – name, number of cargo units, gross weight (columns 6-12);
The addresses of customs offices or temporary storage warehouses are not reflected in other accompanying documents (column 13);
Payment terms (column 14);
Data about the carrier or its stamp (column 16);
Place and date of drawing up the CMR – column 21;
Signatures and seals:

- Sender – column 22;

- Carrier – column 23;

- Consignee – column 24.

Documents required for the transport of goods across the borders of the European Union:

When transporting goods within the EU, transit or export declarations must be duly executed.

Transit Declaration (T1) – provides support for cargo in transit through one of the EU countries. Its main task is to provide financial support and guarantee payment of all required fees. The T1 is issued by a trustee who undertakes to reimburse the cost of customs clearance if the carrier breaches the contract and the cargo does not arrive at customs;
Export declaration (EX) – required for products manufactured or sold in one of the EU member states. It provides an opportunity to confirm the customs value of goods when imported into Ukraine. The seller or the carrier must complete this declaration. After the goods have crossed the border, the seller receives a VAT refund for the goods.

Export declaration (EX1)

A document confirms export of goods outside the territory of the European Union. Export declaration is drawn up in electronic form, and all data about goods are entered into the European database. When declaration is opened, customs authority of country in which goods are cleared may request an inspection. After goods have crossed state border or when TIR Carnet is opened, export declaration is considered closed. Seller of goods receives a VAT refund, and buyer receives confirmation of customs value of goods through EX1.

Mandatory information to be included in declaration:

about sender of cargo;
recipient of goods;
country of destination of goods;
country where foreign counterparty is registered;
terms of delivery under INCOTERMS 2010;
information about the vehicle transporting goods;
customs office that will clear goods;
quota (for export quota goods);
customs value of the cargo;
stamps.

The certificate of origin is issued by the authorised authorities of the country exporting the goods and is used as one of the grounds for applying a preferential duty rate (if applicable to the country of origin). Submitting a certificate of origin to the customs is the best option for the declarant. This document is considered by the customs as the main document that clearly indicates that the goods in question originate from a particular country.

If there are errors in the certificate of origin, the preferential duty rate will be denied.

Euro-1 certificate

The obligatory information that must be included in the certificate must fully coincide with all documents for this cargo, namely the invoice, packing list and export declaration:

exporter of the cargo - poin 1;
application for a certificate in preferential trade between countries - p.2;
consignee of the goods - p.3;
country/countries of origin of the goods - p.4;
country of destination of the goods - p.5;
information on the items if the invoice contains goods of non-European origin - p.7;
name, description of the goods, number of places - p.8;
gross weight in kg/litres/m3, etc. - p.9;
invoice number and date - p.10;
confirmation of the customs authority issuing the certificate must contain the data and stamp of the customs authority - p.11;
place, date, name and signature of the authorised person.

The EUR.1 certificate confirms only the European/Ukrainian origin of the goods and gives the right to clear the cargo at a preferential duty rate, thereby reducing its cost for the recipient.

NOT issued in cases where:

If the total invoice value of the consignment of goods does not exceed EUR 6,000, and the invoice itself contains a standardised phrase indicating that the goods are of Ukrainian or European origin (examples of standardised phrases are provided in Protocol No. 1 to the EU-Ukraine Association Agreement);
The sender has the status of an authorised exporter;
If the goods are taxed at a zero rate of import duty in the EU countries.

It can be issued together with the export declaration or retrospectively after the cargo has crossed the borders of the European Union and Ukraine.

If there are errors in the certificate of origin, the preferential duty rate will be denied.

Preparation of documents

International distribution