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Text A. When trading internationally the right paperwork is crucial. Missing or inaccurate documents can increase risks, lead to delays and extra costs, or even prevent a deal from being completed. Accurate paperwork minimises the risk of problems and delays.

Contract. There should be a clear written contract between buyer and seller, including details of exactly where goods will be delivered. A successful businessman should know the basics of international trade contracts and Incoterms. Import and export documentation. Specific documents may be needed to get the goods through customs and to work out the right duty and tax charges. There may be requirements both for the country the goods are being exported from and the country they are being imported into. Transport documentation. Documentation is needed to cover the transport of the goods and insurance during the journey. Payment documents. The right paperwork must be an important part of the payment mechanism. It's important to co-operate with your counterpart on getting the paperwork right. For example, if you're shipping goods to a customer overseas, they should tell you what paperwork they require at their end. If you are dealing with a non-English speaking country, it can be a good idea to provide one set of commercial documents in the local language.

Text B. Different countries have different business cultures and languages. It's a good idea to make sure you have a clear written contract to minimise the risk of misunderstandings. The contract should set out where the goods are being delivered. It should cover who is responsible for every stage of the journey, including customs clearance, and what insurance is required. It should also make it clear who pays for each different cost. To avoid confusion, internationally agreed Incoterms should be used to spell out exactly what delivery terms are being agreed, such as: where the goods will be delivered; who arranges transport; who is responsible for insuring the goods, and who pays for insurance; who handles customs procedures; who pays any duties and taxes. As well as including delivery details, the contract should cover payment. This should include what currency payment will be made in, how much will be paid, when payment is due and what payment method will be used.

Text C. Incoterms are an internationally recognised standard trade terms that set out buyer and seller responsibilities. Incoterms are maintained and developed by the International Chambers of Commerce (ICC). Each Incoterm establishes who is responsible for costs and risks such as transport costs, insurance, duties payable and customs clearance. Incoterms are accepted by governments, legal authorities and businesses worldwide for the interpretation of most commonly used terms in international trade. This reduces or removes uncertainties and often costly misunderstandings arising from different interpretation of such terms in different countries. Incoterms apply to both domestic and international sale contracts. Before you use Incoterms, consider the country of the buyer. Some countries stipulate that set Incoterms are used, while others set chosen Incoterms as standard practice. Transport may also affect your choice as some Incoterms can only be used for transport by sea and inland waterways.

Text D. The International Chamber of Commerce (ICC) originally published the very first set of Incoterms in 1936. Incoterms 2000 has been endorsed by the United Nations Commission on International Trade Law (UNCITRAL) and is now (in 2012) available in 31 languages. Because Incoterms are standard definitions, they are used in contracts to reduce confusion and avoid traders having difficulty understanding the import requirements and shipping practice used in other countries. Using the correct Incoterms clarifies the contracts you have with your suppliers or customers. 'Incoterms' is a protected ICC trade mark and only the original texts of Incoterms are to be considered as authoritative for incorporation into contracts. You should use the current version of Incoterms and note this in the contract. These terms should also be used on any paperwork linked to the contract, such as invoices or statements. Failing to state that you are using Incoterms could result in a dispute. The sales contract between the buyer and seller should also state which country's legal system will be used in case of a dispute. If both parties' countries are signed up to the UN Convention, this will provide the legal framework for settling the dispute. Incoterms will provide the legal backbone to settling the dispute.

Text E. You may need an import licence to import goods into the UK. There are import controls on a range of different goods including firearms, food and textiles. Goods from European Union (EU) countries can generally be brought into the UK with minimal paperwork, though it's good practice to ask your supplier to send a copy of the invoice with the goods. In very rare cases, where you have supplied no import or export declarations, you must complete an Entry Summary Declaration or an Exit Summary Declaration. If you are importing to the UK from outside the EU, you generally need an invoice and a copy of the transport documentation, such as a Bill of Lading, for customs clearance. For goods worth over £6,500, a valuation statement is also normally required. Goods from some countries can be imported with a reduced or zero rate of import duty. If you want to claim this, you need documentary proof of origin showing that the goods were manufactured or produced in the preference country in accordance with preferential rules of origin. You can declare the imports to customs using a Single Administrative Document (SAD), also known as form C88.

Text F. You may need an export licence to export goods. For example, there are controls on exports of chemicals and military technology. Licence requirements may also depend on which country you are exporting to. If you are selling goods within the European Union (EU), most goods are in free circulation and can be freely moved from the UK to other EU countries without customs controls or charges. It's good practice to accompany shipments with a commercial invoice and a packing list if appropriate. In the UK if you are selling to customers outside the EU, you need to declare your exports to HM Revenue & Customs (HMRC). This is generally done electronically, using the National Export System. The declaration includes details of the classification of the goods being exported and which country they are going to. If your sales to EU countries and / or your purchases of goods from EU member states reach either of the thresholds, you must also complete the Intrastat supplementary declaration. Exports to countries outside the EU do not count towards the Intrastat threshold and do not need to be included. Intrastat thresholds are reviewed annually. The 2012 thresholds are £600,000 for Arrivals and £250,000 for Dispatches. You should check what documentation is required for import into your customer's country. Typically, you need a commercial invoice and shipping documents such as an Air Waybill. Other requirements can include a certificate of origin.

Text G. Transport documentation is needed to provide instructions to the carrier on what should be done with the goods. They can be used to pass responsibility for, and sometimes ownership of, the goods during their journey. If you are exporting goods, you typically complete an Export Cargo Shipping Instruction giving the freight forwarder details of the goods and how they are to reach their destination. You also normally complete a Standard Shipping Note, telling the port how to handle the goods. The carrier should provide you with documentary evidence that they have received the goods, e.g. a bill of lading or a waybill. You should keep any documents as evidence in case of later problems with the shipment. A CIM Consignment Note gives details of the goods being transported. If you are shipping dangerous goods, you must also complete a dangerous goods declaration. You may need to insure the goods, and you may also be required to provide proof of insurance to your customer, particularly if you are passing on the costs. You should discuss what documentation is required with your customer and your insurer.

Text H. Documentary collections and documentary credits are payment methods often used in international trade. With a documentary collection, the exporter prepares a bill of exchange stating how much is to be paid and when. Once the customer accepts this bill of exchange, they are legally liable for payment. Only then does the exporter, usually through the bank in the overseas country, allow the customer to have the transport documents needed to take possession of the goods. With a documentary credit, the customer arranges a letter of credit from their bank. The bank agrees to pay the exporter once all the right documentation – such as transport documents showing the right goods have been despatched – is received. The exporter must provide the required paperwork within the agreed time limit and with no discrepancies.

(По материалам www.businesslink.gov.uk)

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