Kaliningrad region is probably the most "interesting", so to speak, the regions in the Russian Federation.And it is interesting primarily because of its enclave status, location away from the rest of the country, surrounded by foreign states with 3 sides and the Baltic Sea basin from the 4th.In addition to its geographical position, Kaliningrasd boasts special conditions for imports from European countries, so closely spaced.So what are the specific conditions?Let's face it.
SEZ Special Economic Zone.It was founded back in 1996, at the request of the then governor of the region, Yuri Matochkin, trying to convey to the authorities of the country's current difficult situation in the region.The difficulty lies in this - the dispatch of goods produced in the region in Russia to implement, exactly as the receipt of goods from Russia for consumption - was associated with mandatory cross the territory of foreign states.Or send the goods by sea to the port of St. Petersburg.In any case, material and time costs were higher, conditions for economic development was not, and the constant region of subsidies could not exist.The proposal to create a special zone voiced Matochkin, was the main goal - to free the region from the need to pay import duties on the import of foreign goods.These benefits would allow to compensate for the loss of funds for the transit of goods through neighboring countries and would increase the influx of companies interested in production under such conditions.The Governor's proposal was accepted, and the provisions of SEZ based on benefits approved.With the exception of 2007, are only vehicles imported by individuals.They shared with the customs clearance of Russian rates.Customs clearance of equipment and trucks goes to the field again in the privileged mode.But we will talk not about the excise duty and on conventional products.
Benefits for customs clearance in Kaliningrad
And to this day, the 39th region customs clearance of goods is only associated with the payment of the required fees for customs clearance.There are no import duties, no value-added tax.They are charged based on the value of the goods, yes, but charged only "on paper", the businessmen do not pay them.A close proximity to European countries, each of which is a manufacturer of a wide spectrum of products, more and more creates conditions for the development of the domestic economy of Kaliningrad.
Let's look at an example - you need to put the goods to the Kaliningrad region of Poland, which has a customs cost of 1 000 000 and is subject to 10% import duty and VAT of 18% sodium.If the goods are imported Firm ranking in the Kaliningrad region as a SEZ resident registered with the customs authorities and have the appropriate privileges for the import - if customs clearance for the goods it will pay customs duties in the amount of 2,000 rubles.Import duties (100 000 rub.) And VAT (198 000 rub.) Are not paid.The savings of about 300 000 s Party, worth a million.Specially it was taken round sum for the convenience of calculation.Any businessman will understand what a tremendous benefit.
What if this product to the Kaliningrad region supplies company, not a resident of the SEZ?Get all the benefits want.For this there is the following scheme - a company of Russia appeals to the resident SEZ, both provider and customs agency services.It is an agency contract under which the resident agent carries out assignments of its Principal.Instructions are as follows - on behalf of the Agent supplier Principal contracted international supply of goods (confidentially, of course), in which the agent performing the Principal, paid for by the Principal the necessary consignment delivered to the Kaliningrad region, imports, customs clearance "onitself "and passes (does not sell, namely transfers) goods to end customers of the Principal - Kaliningrad firms interested in this product.So once killed a hare 2 - transaction preferential treatment is carried out, saves a lot of resources and is not disclosed to foreign suppliers of the Principal.For it is profitable - see contact suppliers, buyers from Kaliningrad can further carry goods on their own, thus depriving the Principal profit.
agency firms are the Kaliningrad customs brokers.Such authority is not at all firms, and only those who have a license for carrying out FCS customs brokering, and a branch or separate division in Kaliningrad.This scheme is legal, but has a bunch of nuances, which we with you in this article will not mention, but very soon we will understand.
