Internationally operations tolling raw materials are called tolling, which is kind of counter-trade and characterized by the processing of raw materials made available to the processor.This is equivalent to the volume of tolling goods.Delivery of the finished products made out the contract.Tolling is practiced, for example, in the production of oil from oil in aluminum and electronics industries, with the release of consumer goods, with the tailoring of the material of the customer.Operations with tolling raw materials produced within the borders of one country (internal trolling), and can be an external trolling - processing of raw materials obtained from abroad.
economic substance and accounting of raw material lies in the fact that the owner of the raw material, not having its own facilities for the processing, it provides processing companies in required to produce a given quantity of goods volume.Cost of raw materials the customer covers the processor associated with the production costs and provides the enterprise a certain share of the profits.
contract for tolling is on the one hand, the owner, a raw material supplier and buyer of processed products, and the second side, the contract signed by processing enterprises.The subject of the contract is to implement the processing of raw materials into finished products according to the agreed conditions, performance and technical and economic standards.As a supplement to the contract are in the same area parties enter into a contract with each other, which stipulate in detail all the features and conditions of supply of raw materials.
Companies supplying tolling on a foreign market, it is necessary to remember that the cost of providing raw materials and finished products is determined on the basis of world prices in the implementation of international transfers and the operations in the country - according to the wholesale prices.
to international transactions applies customs supervision, in which case the operation is called trolling for processing under customs control.Its application allows to release the contract parties from the economic measures of the state, oblaganiya export duties if the customs control will confirm that during the manufacturing process products made from raw materials is defined in the contract, and that the products must be removed.
peculiarity of fulfillment of obligations under the contract trolling is that the payment of damages and fines are not usually made in cash and in the form of commodities.If the vendor has delivered tolling out of time or of poor quality, then at the request of the processor it should dopostavit a further quantity of raw materials, which will reimburse the losses and cover the amount of fines.
Russia also performed operations on a tolling basis.Using trolling allows the economic crisis, the shortage of current assets and the lack of funding from mining raw materials enterprises to carry out large international orders.Thus, for example, by means of operations tolling textile enterprises of Saratov and Moscow could produce sewing and exported to the United States men's coat large parties and women's suits made of fabric and accessories suppliers.Sayan Aluminum Plant Contracts trolling could rework provided raw materials and to export aluminum finished products.
