BASIC TERMS OF DELIVERY AS A DECISIVE FACTOR AFFECTING THE VALIDITY OF A FOREIGN TRADE CONTRACT AND THE CORRECTNESS OF THE CALCULATION OF THE CUSTOMS VALUE OF GOODS
https://doi.org/10.21686/2410-7395-2021-2-149-159
Abstract
The article deals with some aspects of the legal regulation of relations between the counterparties of a foreign trade transaction. Based on the results of the analysis of the practice of the International Commercial Arbitration Court at the Chamber of Commerce and Industry of the Russian Federation, conclusions are drawn on the application of the provisions of the UN Convention on Contracts for the International Sale of Goods of 1980 in resolving disputes between the parties to a foreign trade contract. The features of using the delivery bases under INCOTERMS 2020 in order to form the transport conditions of a foreign trade contract are revealed, and also, using the example of several delivery bases, it is indicated what transport costs should be charged to the contract value of goods in order to form the correct customs value. Based on the consideration of some court decisions, the role and significance of the delivery basis were determined both for resolving disputes between counterparties in case of accidental damage or loss of cargo during transportation, and for correctly determining the amount of the customs value of goods. A specific example is used to calculate the amounts of transport costs, insurance and customs value for each product when they are delivered together, when the total transport costs and insurance are initially determined for them.
About the Author
A. A. Sladkova
Tver State University
Russian Federation
Russian Federation
Alena A. Sladkova, PhD, Associate Professor of the Department of Environmental Law and Legal Support of Professional Activity, Faculty of Law
33 Zhelyabova str., Tver, 170100
References
1. Akopova E. S., Voronkova O. N. Riski vneshnetorgovoy deyatelnosti i ikh minimizatsiya pri zaklyuchenii vneshnetorgovogo kontrakta [Risks of Foreign Trade Activity and their Minimization at the Conclusion of a Foreign Trade Contract]. Izvestiya Baykalskogo gosudarstvennogo universtiteta [Proceedings of the Baikal State University], 2019, Vol. 29, No. 1, pp. 64–71. (In Russ.).
2. Gubin A. A. Problemy vklyucheniya raskhodov na perevozku v tamozhennuyu stoimost tovarov pri postavke zheleznodorozhnym transportom [Problems of Including Transportation Costs in the Customs Value of Goods When Delivered by Railway Transport], Transportnoe pravo i bezopasnost [Transport Law and Security], 2020, No. 2 (34), pp. 66–75. (In Russ.).
3. Kuzmenko Yu. V. Obshchie printsipy transgranichnoy torgovli: mekhanizm primeneniya cherez prizmu Venskoy konventsii o mezhdunarodnoy kuple-prodazhe tovarov 1980 g. [General Principles of Cross-Border Trade: the Mechanism of Application through the Prism of the Vienna Convention on the International Sale of Goods of 1980.)]. Vestnik universiteta imeni O. E. Kutafina (MGYUA) [Courier of Kutafin Moscow State Law University (MSAL)], 2019, No. 10 (62), pp. 179–186. (In Russ.).
4. Leonova O. V. Vneshnetorgovyy kontrakt s izmeniyami 2020 g. [Foreign Trade Contract with Changes in 2020]. Rossiyskiy vneshneekonomicheskiy vestnik [Russian Foreign Economic Journal], 2020, No. 11, pp. 58–71. (In Russ.).
5. Prokopeva M. N. Issledovanie vliyaniya usloviy postavki INKOTERMS-2020 na razmer tamozhennoy stoimosti vvozimykh tovarov [Study of the Impact of the Terms of Delivery of INCOTERMS-2020 on the Size of the Customs Value of Imported Goods], Voprosy studencheskoy nauki, 2021, No. 1 (53), pp. 96–104. (In Russ.).
6. Sevryuk K. S. Uslovya i postavki INKOTERMS skvoz prizmu tamozhennogo kontrolya [Terms and Delivery of INCOTERMS through the Prism of Customs Control], Mirovaya nauka, 2019, No. 2(23), pp. 220–227. (In Russ.).
7. Stolyarchuk Ya. N. Opredlenie zayavlennoy tamozhennoy stoimosti tovara v zavisimosti ot bazisnykh usloviy postavki [Determination of the Declared Customs Value of the Goods Depending on the Basic Terms of Delivery], Ekonomika i biznes: teoriya i praktika, 2019, No. 4–3, pp. 145–149. (In Russ.).
8. Khlopov K. V., Golubchik A. M. Nestandartnye aspekty prime-neniya INKOTERMS i napravleniya dalneyshey unifikatsii mezh-dunarodnykh torgovykh obychaev [Non-standard Aspects of the Application of INCOTERMS and Directions for Further Unification of International Trade Customs], Rossiyskiy vneshneekonomicheskiy vestnik, 2016, No. 11, pp. 110–118. (In Russ.).
Review
For citations:
Sladkova A.A. BASIC TERMS OF DELIVERY AS A DECISIVE FACTOR AFFECTING THE VALIDITY OF A FOREIGN TRADE CONTRACT AND THE CORRECTNESS OF THE CALCULATION OF THE CUSTOMS VALUE OF GOODS. International Trade and Trade Policy. 2021;7(2):149-159. (In Russ.) https://doi.org/10.21686/2410-7395-2021-2-149-159
Views:
499
Email this article 
