When and how to issue a transaction passport. The procedure for residents to submit documents and information to authorized banks in the course of currency transactions in foreign currency.

Question: We entered into a contract with a non-resident, the amount for which was not registered. After exceeding $ 50,000, a transaction passport was issued, but at that moment there were already mutual settlements and an advance payment (100 thousand rubles) remained. Now this advance payment is not taken into account in the statement of bank control. How to reflect it so that there are no violations?

Answer: Send an application to the bank, in which indicate the need to adjust the statement taking into account the received (paid) advance payment. To the application, attach a certificate of the currency transaction on which the currency transaction was carried out. Thus, the application should indicate that the advance payment received or paid according to the certificate of the currency transaction was carried out in order to implement the contract, according to which the transaction passport was issued when the contract amount reached $50,000. USA.

This case is not considered by the Instruction of the Bank of Russia dated June 4, 2012 No. 138-I. However, all documents currency control must correspond to foreign exchange transactions under the contract for which the transaction passport was issued.

Rationale

How to issue a transaction passport

When do you need to issue a transaction certificate. The price is not specified in the foreign trade contract

Complete when total amount payments under the contract will equal or exceed the equivalent of USD 50,000.

A transaction passport must be issued if the transaction amount is equal to or exceeds the equivalent of 50,000 US dollars (subject to all other conditions) (clause 5.2 of Instructions of the Bank of Russia dated June 4, 2012 No. 138-I). Accordingly, if at the conclusion of a foreign trade contract the total amount of the transaction is unknown, the obligation to issue a transaction passport arises for the organization if the amount of payment for the transaction (the value of the transferred goods (work performed, services rendered), information, results of intellectual property) is equal to or exceeds the equivalent of 50,000 USD ().

When drawing up a transaction passport in conditions where the price of a foreign trade contract is not known, in column 5 of section 3 of form 1, put the symbol “BS”, which means “without amount” (paragraph 6, clause 6 of the Procedure for filling out a transaction passport (PS), approved by the Instruction of the Bank of Russia dated June 4, 2012 No. 138-I).

Instruction of the Central Bank of the Russian Federation dated 04.06.2012 No. 138-I “On the procedure for residents and non-residents to submit to authorized banks documents and information related to the conduct of foreign exchange transactions, the procedure for issuing transaction passports, as well as the procedure for accounting by authorized banks of foreign exchange transactions and control over their conduct”

The procedure for residents to submit documents and information to authorized banks when carrying out foreign exchange operations in foreign currency17

When carrying out operations related to crediting foreign currency to a transit currency account or debiting foreign currency from a current account in foreign currency, a resident submits to an authorized bank (branch of an authorized bank) (hereinafter referred to as an authorized bank, except for a direct indication of a branch of an authorized bank) the following documents at the same time:
certificate of foreign exchange transactions;
documents related to the conduct of foreign exchange transactions specified in the certificate of foreign exchange transactions.
The certificate of foreign exchange operations submitted by a resident when carrying out operations related to the crediting of foreign currency to a transit currency account may contain information on operations to debit the credited foreign currency from a transit currency account.
When carrying out operations related to crediting foreign currency to a transit currency account or debiting foreign currency from a current account in foreign currency, under an agreement (contract) concluded with a non-resident, the amount of obligations under which is equal to or does not exceed the equivalent of 1 thousand US dollars , the resident submits a certificate on foreign exchange transactions, and has the right not to submit the documents specified in it, related to the conduct of a foreign exchange transaction. The amount of obligations under the agreement (contract) is determined on the date of conclusion of the agreement (contract) or in the event of a change in the amount of obligations under the agreement (contract) on the date of conclusion recent changes(additions) to the agreement (contract) providing for such changes, at the official exchange rate of foreign currencies against the ruble, established by the Bank Russia, or if the official exchange rate of foreign currencies in relation to the ruble is not established by the Bank of Russia, at the rate of foreign currencies established in another way recommended by the Bank of Russia (hereinafter referred to as the exchange rate of foreign currencies in relation to the ruble).

The certificate of currency transactions is filled in by the resident in one copy in accordance with Appendix 1 to this Instruction.

A certificate on currency transactions and documents related to the performance of the currency transactions specified in it are submitted by a resident to an authorized bank in next dates(with the exception of cases established by paragraphs 2.5 -2.9 of this Instruction):
when crediting foreign currency to a transit currency account - no later than 15 working days after the date of its crediting, specified in the notification of the authorized bank on its crediting to a transit currency account;
when debiting foreign currency from a current account in foreign currency - simultaneously with an order to transfer foreign currency.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

From March 2018, the instruction of the Central Bank will come into force, which will make life easier for companies working with foreign partners, and this will affect the foreign trade activities of small businesses. Making money transfers under foreign trade contracts will become easier and faster. The most important changes are these.

Russian companies will no longer need to issue a transaction passport in banks - a document that a bank needs in order to make a payment abroad. Now such passports must be issued for transactions worth more than $50,000. The bank issues a transaction passport, as a rule, in three days, some banks charge a fee for this. From March 1, instead of a transaction passport, the bank will register a foreign trade contract and, as before, open a bank control sheet. Registration should take one day. The entrepreneur must provide the bank with a contract, along with information on the timing of the completion of settlements under the contract.

Banks will not register all contracts, but only those whose amount exceeds the limit established by law. For import contracts and loan agreements this is 3 million rubles, for export - 6 million rubles. If the amount in the contract is less, it is not necessary to register it. The amount of export contracts that require registration with banks has doubled.

The number of documents required for a currency transaction is reduced. If earlier, when debiting and crediting funds according to the transaction passport, it was necessary for a bank client to provide a certificate of a foreign exchange transaction, now this requirement is canceled. Only in the case of an advance payment under a contract that has been registered, the client will need to inform the bank of the terms for the return of the advance payment in case of non-delivery of the goods. However, you still have to submit documents to the bank that are the basis for foreign exchange transactions (contracts, invoices, etc.).

The procedure for processing transactions for amounts less than 200,000 rubles will be simplified. in equivalent. The bank may not request documents for such foreign exchange transactions at all. Now, without providing documents, it is possible to carry out transactions for amounts not exceeding $1,000. From March 1, when conducting a currency transaction in the amount of up to 200,000 rubles. only need to submit to the bank payment order with currency transaction code.

If you issued a transaction passport in February, before the innovations take effect, after March 1 you can not close it - the bank will close it itself, and the foreign trade contract will be registered automatically. And if the documents are submitted for verification to the bank, but the registration of the passport has not begun, the contract will also be automatically registered. You don't have to collect information again.

All these changes will significantly reduce the processing time. foreign exchange transactions and simplify payment procedures. But the abolition of transaction passports is unlikely to allow small businesses to save on commissions - a commission will still be charged for registering contracts, and a commission for currency control will have to be paid, since no one has canceled it.

These changes will make life easier for small importers and exporters, but we must not forget that banks are still required to identify violations of currency laws and send information to the currency control authorities. Responsibility for violation of currency legislation remains - and even increases.

Registration of foreign exchange transactions has been simplified, but at the same time, sanctions for violators of the law are being tightened. From May 14, 2018, amendments to Art. 15.25 of the Code of Administrative Offenses "Violation of currency legislation." Now the provisions of this article apply not only to companies, but also to company executives and individual entrepreneurs. The fine for illegal currency transactions can reach the entire amount of the transaction, and managers will be fined 20,000–30,000 rubles. For repeated currency violations, the head may be disqualified for a period of six months to 3 years. Also, since 2018, amendments to Art. 193 of the Criminal Code - "Evasion of the obligations of repatriation Money in foreign currency or the currency of Russia”. They toughened penalties for violating currency laws - up to imprisonment for up to 5 years.

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INSTRUCTION of the Central Bank of the Russian Federation dated 04-06-2012 138-I ON THE PROCEDURE FOR RESIDENTS AND NON-RESIDENTS TO SUBMIT DOCUMENTS AND... Relevant in 2018

The procedure for the formation of a statement of bank control under the contract

1. In the heading part of the statement of bank control from the PS, the following shall be indicated:

full or abbreviated corporate name of the PS bank;

date in the format DD.MM.YYYY and the number of the PS issued under the contract.

2. The data contained in the PS are transferred to section I "Information from the transaction passport", with the exception of the data contained in the PS in section 7 " reference Information".

Item 7 "Reference information" of section I of the bank control sheet is filled out on the basis of documents and information that are at the disposal of the PS bank, as follows.

Subparagraph 7.1 "Permit information" indicates information about the permit in force in accordance with Article 28 federal law"ABOUT currency regulation and currency control.

Columns 1 and 2 indicate, respectively, the number and in the format DD.MM.YYYY the date of issue of the permit.

Column 3 indicates the amount of the permit in the currency of the contract.

In column 4, in the format DD.MM.YYYY, the expiration date of the permit is indicated.

If the resident does not have such permission, subparagraph 7.1 is not completed.

In sub-clause 7.2 "Special conditions of the contract" in field 7.2.1, the symbol "*" is indicated if the PS is issued under the contract specified in clause 9.5 of these Instructions. Field 7.2.2 indicates the frequency of payments by the resident in days under such a contract, based on the terms of the contract. In other cases, subparagraph 7.2 is not completed.

2. Section II "Information on payments" is formed on the basis of data from certificates of foreign exchange transactions, data on foreign exchange transactions subject to storage by authorized banks in accordance with Chapter 4 of this Instruction, as well as other documents and information available to the PS bank related to carrying out foreign exchange transactions by a resident under a contract, taking into account the following.

The law is simple: In an electronic document, the numbering of paragraphs corresponds to the official source.

If the payment currency and the contract currency match, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.

In column 10, in accordance with OKSM, the numeric code of the country of location of the payee's bank when debiting funds from the resident's account or the numeric code of the country of location of the sender's bank when funds are received in favor of the resident are indicated in column 10.

In column 11, the symbol "*" is indicated if the information in this line has been changed on the basis of a certificate of currency transactions, in the header of which the symbol "*" is indicated in the "Adjustment sign" field. In other cases, column 11 is not completed.

In column 12, if, in accordance with the certificate of foreign exchange transactions, the funds were credited (debited) to a resident's account opened with a non-resident bank, in accordance with OKSM, the digital code of the country of the location of the non-resident bank through which the settlements were made under the contract. In other cases, column 12 is not completed.

3. Section III "Information on supporting documents" is formed on the basis of information contained in certificates of supporting documents, as well as in other supporting documents and information available to the PS bank, taking into account the following.

If the currency of the confirming document and the currency of the contract match, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.

In column 11, the symbol "*" is indicated if the information in this line has been changed on the basis of a certificate of supporting documents, in the header of which the symbol "*" is indicated in the "Adjustment attribute" field. In other cases, column 11 is not completed.

In column 13, at the discretion of the PS bank, additional information may be indicated.

Section III is not filled in if the PS is executed under the contract specified in paragraph 9.5 of these Instructions.

4. Section IV "Information on the control of compliance with the requirements of Article 19 of the Federal Law "On Currency Regulation and Currency Control" is formed if the PS bank does not have information about the receipt by a resident from a non-resident of funds for goods transferred to a non-resident, work performed for him, services rendered to him , information and results of intellectual activity transferred to him, including exclusive rights to them, or in the absence of information about the transfer by a non-resident to a resident of goods, the performance of work for him, the provision of services to him, the transfer of information and results of intellectual activity to him, including exclusive rights on them, on account of the advance payment made by the resident.

Section IV indicators are calculated by the PS bank based on the data in Section II and section III bank control sheets, according to which columns 2 and 3, respectively, indicate the dates coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.

Section IV indicators are calculated accordingly as of the expiration date of the expected period specified in column 9 of section II or in column 10 of section III (hereinafter referred to as the expiration date of the expected period). The settlement is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, acceptance by the PS bank of such certificates, including if they are filled out by the PS bank, the deadlines for the PS bank to enter information from the submitted certificates into the statement of the banking control.

4.1. In subsection IV.I, for contracts involving the export of goods from the territory Russian Federation, performance of work by a resident, provision of services, transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 1, 3 and 9), if when calculating the indicators of subsection IV.I, the value of column 7 is greater than zero, indicate the following information.

Column 4 (with the exception of the bank control sheets containing information in paragraph 7.2 of section I) indicates the expected amount of cash receipts from a non-resident to repay a commercial loan provided by a resident, which is calculated as the sum of the values ​​of column 8 of section III for the lines for which in column 4 indicates the codes of the types of supporting documents 01_3, 02_3, 03_3, 04_3, in column 9 - sign "2" and the date indicated in column 10 is earlier than the expiration date of the expected period, or coincides with it.

Column 5 indicates the amount of funds credited to the resident's account to repay a commercial loan, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of types of currency transactions 10200, 20200, 22200, 22210 and the date indicated in column 2 is earlier than or the same as the expected expiration date.

Column 6 shall indicate the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 10_3, 13_3 and the date indicated in column 3 is earlier than the expiration date of the expected period, or coincides with it.

Column 7 is calculated as follows:

column 7 = column 4 - column 5 - column 6.

In column 8 when sending information to the currency control body in accordance with the Regulation of the Bank of Russia dated July 20, 2007 N 308-P "On the procedure for the transfer by authorized banks of information about violations by persons engaged in foreign exchange transactions, acts of the currency legislation of the Russian Federation and acts of currency regulation bodies ", registered by the Ministry of Justice of the Russian Federation on August 6, 2007 N 9957, on August 13, 2009 N 14529, "__" _______ 2012 N _____ ("Bulletin of the Bank of Russia" dated August 15, 2007 N 46, dated September 2, 2009 N 52 , dated "__" _________ 2012 N ________) (hereinafter referred to as Bank of Russia Regulation N 308-P), the date of its transfer is indicated in the format DD.MM.YYYY.

4.2. In subsection IV.II, under contracts providing for the importation of goods into the territory of the Russian Federation, the performance of work by non-residents, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them (contract type codes 2, 4 and 9), in the case of if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information is indicated.

In column 2, in the format DD.MM.YYYY, enter the date of the next business day after the expiration date of the expected period.

Column 3 indicates the numerical code of the contract currency from column 4 of clause 3 of section I of the bank control sheet.

Column 4 indicates the amount of the expected fulfillment by the non-resident of obligations by transferring goods to the resident, performing work for him, providing him with services, transferring information and results of intellectual activity to him, including exclusive rights to them, against the advance payment made by the resident, which is calculated as the amount the values ​​of column 8 of section II for the lines for which column 4 contains the codes of the types of currency transactions 11100, 21100, 23100, 23110, and the date indicated in column 9 is earlier than the expiration date of the expected period, or coincides with it.

Column 5 indicates the amount of supporting documents, which is calculated as the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 01_4, 02_4, 03_4, 04_4, in column 9 - sign "3" and the date indicated in column 3 is earlier than or the same as the expected expiration date.

Column 6 shall indicate the sum of the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of the types of currency transactions 11900, 21900, 23900, 99010, and the date indicated in column 3 is earlier than the expected expiration date, or matches her.

Column 7 shall indicate the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 10_4, 13_4, and the date indicated in column 3 is earlier than the expiration date of the expected period, or coincides with it.

Column 8 of subsection IV.II is calculated as follows:

column 8 = column 4 - column 5 - column 6 - column 7.

In column 9, when information is sent to the currency control body in accordance with Bank of Russia Regulation N 308-P in the format DD.MM.YYYY, the date of its transfer is indicated.

5. Section V "Final data of settlements under the contract" is formed as follows.

In column 1, in the format DD.MM.YYYY, the date of calculation of the final data for the contract is indicated.

In column 2 in accordance with the OKW or the Classifier clearing currencies the numerical code of the contract currency is indicated.

Column 3 indicates the amount of funds credited to the resident's account, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 contains codes of types of currency transactions 10100, 10200, 11900, 20100, 20200, 21500, 21900, 22100 , 22110, 22200, 22210, 22300, 23900, 99010.

Column 4 indicates the amount of cash, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of the types of currency transactions 23200, 23210, 23300.

Column 5 indicates the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 01_3, 02_3, 03_3, 04_3.

Column 6 indicates the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 01_4, 02_4, 03_4, 04_4.

Column 7 indicates the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 10_3, 13_3.

Column 8 indicates the sum of the values ​​of column 8 of section III for the lines for which column 4 indicates the codes of the types of supporting documents 10_4, 13_4.

Column 9 indicates the balance of settlements under the contract, determined as follows:

column 9 = (column 5 - column 3 - column 7) - (column 4 - column 6 - column 8).

In the event of a change in the currency of the contract, the data for section V are generated in each currency of the contract.

6. At the discretion of the PS bank, other information may be included in the bank control record.

Annex 7
to the Instruction of the Bank of Russia
dated June 4, 2012 N 138-I
"On the order of presentation
residents and non-residents
authorized document banks
and information related
with foreign exchange transactions,
procedure for issuing passports
transactions, as well as accounting
authorized foreign exchange banks
operations and control
for their implementation"

In column 4, in the format DD.MM.YYYY, the expiration date of the permit is indicated.

If the resident does not have such permission, subparagraph 7.1 is not completed.

In sub-clause 7.2 "Special conditions of the contract" in field 7.2.1, the symbol "*" is indicated if the PS is issued under the contract specified in clause 9.5 of these Instructions. Field 7.2.2 indicates the frequency of payments made by the resident in days. In the case of ten-day payments, the value is 10, monthly - 30, quarterly - 90, semi-annual - 180, annual - 365.

In other cases, subparagraph 7.2 is not completed.

3. Section II "Information on payments" is formed from data on foreign exchange transactions subject to storage by authorized banks in accordance with Chapter 4 of this Instruction, as well as additional information contained in certificates of foreign exchange transactions, and other documents and information available to the PS bank related to the conduct by a resident of foreign exchange transactions under the contract, taking into account the following.

If the payment currency and the contract currency match, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.

In column 10, in accordance with OKSM, the numeric code of the country of location of the payee's bank when debiting funds from the resident's account or the numeric code of the country of location of the sender's bank when funds are received in favor of the resident are indicated in column 10.

In column 11, the symbol "*" is indicated if the information in this line has been changed on the basis of a certificate of currency transactions, in the header of which the symbol "*" is indicated in the "Adjustment sign" field. In other cases, column 11 is not completed.

In column 12, if, in accordance with the certificate of foreign exchange transactions, the funds were credited (debited) to the resident's account opened with a non-resident bank, in accordance with OKSM, the digital code of the country of the location of the non-resident bank is indicated, through the resident's account in which made payments under the contract. In other cases, column 12 is not completed.

4. Section III "Information on supporting documents" is formed from information on DT registered by the customs authorities, received in accordance with the Regulations on the transfer of information on declarations for goods, the list of which is given in Appendix 2 to this Regulation, from the information contained in certificates of confirming documents, as well as on the basis of information contained in other supporting documents at the disposal of the bank PS, and other information to be reflected in the bank control sheet.

If DT is received by the PS bank, subsections III.I and III.II are filled in as follows.

Subsection III.I is filled in with information from the DT, in subsection 1 column 24 of which the code of the nature of the transaction is indicated, containing the value equal to 1 in the second digit (with the exception of codes 015 and 018), and column 40 of the DT or the code of the nature of the transaction containing in the second discharge, the value is equal to 2, and column 40 of the DT is filled in, which indicates the registration number of the DT when placing the goods under the previous customs procedure.

Subsection III.II is filled in with information from the DT, which are not specified in the third paragraph of this clause, with the exception of information from the DT, in subsection 1 column 24 of which the code of the nature of the transaction contains in the second digit a value equal to 5 or 6.

The information in subsections III.I and III.II is filled in automatically in the following order.

The registration number of the diesel fuel is transferred to column 2 (column "A" of the diesel fuel).

In column 3, the date from the registration number of the DT, which is indicated after the first separator character "/", is transferred in the format DD.MM.YYYY.

Column 4 indicates the type code of the confirming document 01_3, if the letters "EC" are contained in the direction of movement of goods (the first subsection of column 1 DT) or the code of the type of the confirming document is 01_4, if the letters "IM" are contained in the direction of movement of goods.

In column 5, in accordance with OKV, a numerical currency code is indicated corresponding to the letter code of the currency of the contract price, in which the value of the goods declared in the DT is determined (the first subsection of column 22 of the DT).

Column 6 shall transfer the total cost of goods actually paid or payable in accordance with the terms of the contract under which the PS is issued, in the currency of the contract price (second subsection of column 22 DT).

When a resident indicates in column 6 of the certificate of supporting documents submitted to the PS bank in accordance with clause 9.8 of these Instructions, information through the separator in the form of the symbol "/", in column 6 of subsection III.I after the information from the DT is transferred through the separator in the form of the symbol "/" the value of column 6 of the certificate of supporting documents, indicated after the separator in the form of the symbol "/".

Columns 7 and 8 repeat the data indicated in columns 5 and 6, respectively.

In column 9, if a resident submits a certificate of supporting documents to the PS bank in accordance with paragraph 9.8 of this Instruction, the value of column 9 of the certificate of supporting documents is transferred.

If the resident fails to submit to the PS bank a certificate of supporting documents in accordance with clause 9.8 of these Instructions or if the certificate of supporting documents submitted by the resident in accordance with clause 9.8 of these Instructions does not contain information on DT, the registration number of which is contained in column 2 of subsection III.I , column 9 of subsection III.I indicates:

1 - if column 4 contains the type code of the supporting document 01_3;

4 - if column 4 contains the type code of the supporting document 01_4.

Column 9 of subsection III.II is not filled in in this case.

In column 10, in the event that a resident submits a certificate of supporting documents to the PS bank in accordance with paragraph 9.8 of this Instruction, the value of column 10 of the certificate of supporting documents is transferred.

If the resident fails to submit to the PS bank a certificate of supporting documents in accordance with clause 9.8 of these Instructions or if the certificate of supporting documents submitted by the resident in accordance with clause 9.8 of these Instructions does not contain information on DT, the registration number of which is contained in column 2 of subsection III.I , column 10 of subsection III.I shall not be completed.

In column 11, the symbol "*" is indicated if the resident has submitted a corrective certificate of supporting documents or if the customs authorities send changes affecting previously transmitted information about the DT.

If the resident submits documents confirming the need to use in the calculations of indicators of sections IV and V information on DT, which is included in subsection III.II, column 11 shall indicate the capital letter of the Russian alphabet "P". If column 11 contains the symbol "*", in this case the letter "P" is indicated through the separator in the form of the symbol "/".

In other cases, column 11 is not completed.

In column 12 from the received DT are transferred:

Through the separator in the form of the symbol "," (comma) the following five indicators:

Two-digit numeric code of the declared customs procedure (second subsection of column 1 DT);

Code of features for declaring goods (column 7 DT);

Code of the nature of the transaction (column 24 DT);

Feature code foreign economic transaction(column 24 DT);

Information on the decision made by the customs authority in relation to the goods (column "C" DT);

Through the separator in the form of the symbol ";" (semicolon) registration number DT (registration numbers DT) when placing the goods under the previous customs procedure, indicated (specified) in column 40 DT.

In the absence of any of the listed indicators, the separator is retained (for example, 96,PTD,010.00.20; or 40.010.00.10;10508010/050313/0002881).

In column 13, at the discretion of the PS bank, additional information may be indicated.

If a resident submits to the PS bank a certificate of supporting documents in accordance with paragraph 9.1 of these Instructions, subsection III.I is formed by the PS bank from the information contained in the certificates of supporting documents, as well as in other supporting documents and information available to the PS bank , considering the following.

In columns 2 - 6, 9 and 10, information is transferred from the corresponding columns of the certificate of supporting documents.

If the currency of the confirming document and the currency of the contract match, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.

In column 11, the symbol "*" is indicated if the information in this line has been changed on the basis of a certificate of supporting documents, in the header of which the symbol "*" is indicated in the "Adjustment attribute" field. In other cases, column 11 is not completed.

In column 12, information is transferred from column 11 of the certificate of supporting documents.

In column 13, at the discretion of the PS bank, additional information may be indicated.

In the case specified in paragraph 9.6 of these Instructions, the commission withheld by the correspondent bank is reflected by the PS bank in subsection III.I with the confirmation document type code 16_3.

Subsection III.I is not filled in in the case specified in the first sentence of paragraph 9.5 of these Instructions.

5. Section IV "Information on the control of compliance with the requirements of Article 19 of the Federal Law "On Currency Regulation and Currency Control" is formed if the PS bank does not have information about the receipt by the resident within the expected time frame from the non-resident of funds for the goods transferred to the non-resident, work performed for him, services rendered to him, information and results of intellectual activity transferred to him, including exclusive rights to them, on the terms of deferred payment or in the absence of information about the transfer by a non-resident to a resident of goods within the expected time frame, the performance of work for him, the provision of services to him, the transfer of information to him and the results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident.In the case specified in this paragraph, such a bank control statement is sent to the currency control body in accordance with Bank of Russia Regulation N 308-P.

The indicators of section IV are calculated by the PS bank on the basis of the data of section II and subsection III.I, as well as on the basis of the data of subsection III.II in the case specified in paragraph 4 of this Procedure, bank control statements, for which the dates are indicated in columns 2 and 3, respectively coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.

The calculation of the indicators of section IV is carried out as of the date of expiration of the expected period specified in column 9 of section II or in column 10 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure) (hereinafter referred to as the date of expiration of the expected period ). The settlement is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, taking into account the terms for the acceptance by the PS bank of such certificates, including if they are filled out by the PS bank, and the terms for the PS bank to enter information from the submitted references to the bank control sheet.

5.1. In subsection IV.I, under contracts providing for the export of goods from the territory of the Russian Federation, the performance of work by a resident, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them (contract type codes 1, 3, 9), in case if, when calculating the indicators of subsection IV.I, the value of column 7 is greater than zero, the following information is indicated.

Column 4 (with the exception of the statements of bank control containing information in paragraph 7.2 of Section I) indicates the expected amount of funds received from a non-resident to repay a commercial loan provided by a resident, which is calculated as the sum of the values ​​of column 8 of subsection III.I (subsection III.II , in the case specified in paragraph 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values ​​of column 8 of subsection III.I (subsection III.II), indicated after the separator "/", for the lines for which in the column 4 indicates the codes of the types of supporting documents 01_3, 02_3, 03_3, 04_3, 15_3, in column 9 - sign "2" and the date indicated in column 10 is earlier than the expiration date of the expected period or coincides with it.

Column 5 indicates the amount of funds credited to the resident's account to repay a commercial loan, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of the types of currency transactions 10200, 20200, 20300, 22200, 22210 and the date shown in column 2 is earlier than or the same as the expected expiration date.

Column 6 shall indicate the sum of the values ​​of column 8 of subsection III.I for the lines for which column 4 indicates the codes of types of supporting documents 10_3, 13_3, 16_3 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with her.

Column 7 is calculated as follows:

Column 7 = column 4 - column 5 - column 6.

Column 8 in the format DD.MM.YYYY indicates the date of transfer of information to the currency control authority in accordance with the Regulation of the Bank of Russia N 308-P.

5.2. In subsection IV.II, under contracts providing for the importation of goods into the territory of the Russian Federation, the performance of work by non-residents, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them (contract type codes 2, 4, 9), in the case of if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information is indicated.

In column 2, in the format DD.MM.YYYY, enter the date of the next business day after the expiration date of the expected period.

Column 3 shall indicate the numerical code of the contract currency from column 4 of paragraph 3 of Section I.

Column 4 indicates the amount of the expected fulfillment by the non-resident of obligations by transferring goods to the resident, performing work for him, providing him with services, transferring information and results of intellectual activity to him, including exclusive rights to them, against the advance payment made by the resident, which is calculated as the amount the values ​​of column 8 of section II for the lines for which column 4 contains codes of types of currency transactions 11100, 21100, 21300, 23100, 23110, and the date indicated in column 9 is earlier than the expected expiration date or coincides with it.

Column 5 indicates the amount of supporting documents, which is calculated as the sum of the values ​​of column 8 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values ​​of column 8 subsection III.I (subsection III.II), indicated after the separator "/", for the lines for which column 4 indicates the codes of the types of supporting documents 01_4, 02_4, 03_4, 04_4, 15_4, column 9 - sign "3", as well as lines for which column 4 indicates the code of the type of supporting document 16_3 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 6 shall indicate the sum of the values ​​of column 8 of section II for the lines for which column 4 contains the codes of the types of currency transactions 11900, 21900, 23900, 99010, and the date indicated in column 2 is earlier than the expected expiration date or coincides with her.

In column 2, in accordance with OKV or the Clearing Currency Classifier, the digital code of the contract currency is indicated.

Column 3 indicates the amount of funds credited to the resident's account, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 contains codes of types of currency transactions 10100, 10200, 11900, 20100, 20200, 20300, 20400, 21500 , 21900, 22100, 22110, 22200, 22210, 22300, 23900, 58015, 58020, 58900, 99010.

Column 4 indicates the amount of cash, which is calculated as the sum of the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of the types of currency transactions 23100, 23110, 23200, 23210, 23300, 58010, 58025, 58800.

Column 5 indicates the sum of the values ​​of column 8 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure) for the lines for which column 4 indicates the codes of types of supporting documents 01_3, 02_3, 03_3, 04_3, 15_3 .

Column 6 indicates the sum of the values ​​of column 8 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure) for the lines for which column 4 indicates the codes of types of supporting documents 01_4, 02_4, 03_4, 04_4, 15_4 .

Column 7 indicates the sum of the values ​​of column 8 of subsection III.I for the lines for which column 4 indicates the codes of the types of supporting documents 10_3, 13_3, 16_3.

Column 8 indicates the sum of the values ​​of column 8 of subsection III.I for the lines for which column 4 indicates the codes of the types of supporting documents 10_4, 13_4.

Column 9 indicates the balance of settlements under the contract, determined as follows:

Column 9 = (column 3 + column 6 + column 7) -

(column 4 + column 5 + column 8).

In the event of a change in the currency of the contract, the data for section V are generated in each currency of the contract.

7. If there is a DT containing in column 7 the code of features of the customs declaration of goods "ZPK" (full declaration for goods for all components), the calculation of the indicators of sections IV and V includes the amount for the specified DT, while the amounts for DT, the numbers of which are contained in column 40 of such DT, are not included in the calculation of the indicators of sections IV and V.

8. At the discretion of the PS bank, other information may be included in the bank control sheet.".

Order
formation of a statement of bank control under the contract

With changes and additions from:

In column 3, the date from the registration number DT is transferred in the format DD.MM.YYYY, which is indicated after the first separator character "/".

Column 4 indicates the code of the type of the supporting document 01_3, the first subsection of column 1 DT) contains the letters "EC", or the code of the type of the supporting document, if the letters "IM" are contained in the direction of movement of goods.

In the case of placing goods under the customs procedure of a free customs zone or closing the procedure of a free customs zone *(1), column 4 shall indicate the type code of the confirming document 01_4, if the direction of movement of goods (the first subsection of column 1 DT) contains the letters "EK", or the code confirming document type 01_3, if the direction of movement of goods contains the letters "IM".

Column 6 shall indicate the total value of the goods actually paid or payable in accordance with the terms of the contract under which the PS was issued (the second subsection of column 22 DT), excluding the total value of the part of the goods not released by the customs authorities * (2) in the currency of the contract price.

When a resident indicates in column 6 of the certificate of supporting documents submitted to the PS bank in accordance with clause 9.8 of these Instructions, information through the separator in the form of the symbol "/" in column 6 of subsection III.I after the information from the DT is transferred through the separator in the form of the symbol " /" the value of column 6 of the certificate of supporting documents, indicated after the separator in the form of the symbol "/".

Columns 7 and 8 repeat the data indicated in columns 5 and 6, respectively.

In column 9, if a resident submits a certificate of supporting documents to the PS bank in accordance with paragraph 9.8 of this Instruction, the value of column 9 of the certificate of supporting documents is transferred.

paragraph 9.8 of the DT column 2 of subsection III.I, in column 9 of subsection III.I it is indicated:

1 - if column 4 contains the type code of the supporting document 01_3;

4 - if column 4 contains the type code of the supporting document 01_4.

Column 9 of subsection III.II is not filled in in this case.

In column 10, in the event that a resident submits a certificate of supporting documents to the PS bank in accordance with paragraph 9.8 of this Instruction, the value of column 10 of the certificate of supporting documents is transferred.

If the resident fails to submit to the PS bank a certificate of supporting documents in accordance with paragraph 9.8 of these Instructions or if the certificate of supporting documents submitted by the resident in accordance with paragraph 9.8 of these Instructions does not contain information on DT, the registration number of which is contained in column 2 of subsection III.I , column 10 of subsection III.I shall not be completed.

Column 11 indicates the symbol "*" and the serial number of the correction (for example, * (1)), if the resident has submitted a corrective certificate of supporting documents or if the customs authorities send changes affecting the previously transmitted information about the DT.

If the resident submits documents confirming the need to use in the calculations the indicators of sections IV and information on DT, which is included in subsection III.II, column 11 shall indicate the capital letter of the Russian alphabet "P". If column 11 contains the symbol "*" and the serial number of the adjustment, the letter "P" is indicated through the separator in the form of the symbol "/" (for example, * (1) / P);

In other cases, column 11 is not completed.

code of features for declaring goods (column 7 DT);

code of features of a foreign economic transaction (column 24 DT);

information about the decision taken by the customs authority in relation to goods (column "C" DT);

the total value of the part of the goods not released by the customs authorities in the currency of the contract price;

through the separator in the form of the character ";" (semicolon) registration number DT (registration numbers DT) when placing the goods under the previous customs procedure, indicated (specified) in column 40 DT.

In the absence of any of the listed indicators, the separator is retained (for example, **, PTD, 010.00.20.100000 ;, or 96, PTD, 010.00.20 ;; /050313/0002881).

In the event that the bank receives a PS DT containing additional information * (3), such information is reflected in column 13.

In column 13, at the discretion of the PS bank, other additional information * (4) may be indicated.

In the event that a resident submits to the PS bank a certificate of supporting documents in accordance with paragraph 9.1 of these Instructions, subsection III.I is formed by the PS bank from the information contained in the certificates of supporting documents, as well as in other supporting documents and information available to the PS bank, with considering the following.

In columns 2 - 6, 9 and 10, information is transferred from the corresponding columns of the certificate of supporting documents.

If the currency of the confirming document and the currency of the contract match, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.

In column 11, the symbol "*" and the serial number of the adjustment (for example, * (1)) are indicated if the information in this line has been changed on the basis of a certificate of supporting documents, in the header of which in the field "Adjustment attribute" the symbol " *" and the serial number of the adjustment (for example, *(1)). In other cases, column 11 is not completed.

In column 12, information is transferred from column 11 of the certificate of supporting documents.

If a resident submits to the PS bank a certificate of supporting documents drawn up on the basis of the documents specified in sub-clause 9.1.1 of clause 9.1 of this Instruction, column 13 of the corresponding line shall indicate the number of this sub-clause.

actual payment date security(bill of exchange) or the date of its transfer by endorsement and (or) in connection with the assignment of a claim (cession) by making nominal endorsements on it in the format DD.MM.YYYY (indicated when closing the PS);

sign of payment for a security (bill) - the number "1" is indicated or when it is transferred by endorsement and (or) in connection with the assignment of a claim (cession) by making nominal endorsements on it - the number "2".

digital code of the payment currency in accordance with OKV (indicated when closing the PS);

payment amount in currency units (indicated when closing the PS).

In the absence of any of the listed indicators, the separator is retained (for example, 11/10/2014; 01/15/2014; 643; 11/01/2014; 840; 10000 or 11/10/2014; 01/15/2014; 643; 11/10/2014;;643;11/01/2014;1;840;100000).

In column 13, at the discretion of the PS bank, other additional information * (5) may be indicated.

Subsection III.I is not filled in in the case specified in the first sentence of paragraph 9.5 of these Instructions.

5. Section IV "Information on the control of compliance with the requirements of Article 19 of the Federal Law "On Currency Regulation and Currency Control" is formed if the bank does not have information about the receipt by the resident of the PS within the time periods specified in column 10 of subsection III.I (subsection III.II in in the case specified in paragraph 4 of this Procedure), from a non-resident of funds for goods transferred to a non-resident, work performed for him, services rendered to him, information and results of intellectual activity transferred to him, including exclusive rights to them, on the terms of a deferred payment or in the terms specified in column 9 before the separator in the form of the symbol ";" of section II, in the absence of information from the PS bank on the transfer by a non-resident to a resident of goods, the results of performing work for him, rendering services to him, transferring information and results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident or the bank’s lack of PS inform on the return of such an advance payment. In the case specified in this paragraph, such a bank control statement is sent to the currency control body in accordance with Regulations of the Bank of Russia N 308-P.

The indicators of section IV are calculated by the PS bank on the basis of the data of section II and subsection III.I, as well as on the basis of the data of subsection III.II in the case specified in paragraph 4 of this Procedure, bank control statements, for which the dates are indicated in columns 2 and 3, respectively coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.

Calculation of indicators of section IV is carried out as of the date of expiration of the period specified in column 9 before the separator in the form of the symbol ";" section II or in column 10 of subsection III.I (subsection III.II in the case specified in paragraph 4 of this Procedure) (hereinafter referred to as the expiration date). The settlement is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, taking into account the terms for the acceptance by the PS bank of such certificates, including if they are filled out by the PS bank, and the terms for the PS bank to enter information from the submitted references to the bank control sheet.

5.1. In subsection IV.I, under contracts providing for the export of goods from the territory of the Russian Federation, the performance of work by a resident, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them (contract type codes 1, 3, 9), in case if, when calculating the indicators of subsection IV.I, the value of column 7

In column 2

Column 3 shall indicate the numerical code of the contract currency from column 4 of paragraph 3 of Section I.

Column 4 (with the exception of the statements of bank control containing information in paragraph 7.2 of Section I) indicates the expected amount of funds received from a non-resident to repay a commercial loan provided by a resident, which is calculated as the sum of the values ​​of column 8 of subsection III.I (subsection III.II in the case specified in paragraph 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values ​​of column 8 of subsection III.I (subsection III.II), indicated after the separator "/", for the lines for which in column 4 01_3 , 02_3 , 03_3 , 04_3 , 15_3 , in column 9 - sign "2" and the date indicated in column 10

Column 5 indicates the amount of funds credited to the resident's account to repay a commercial loan, which is calculated as the sum of the values ​​of column 8 column 4 indicates the codes for the types of currency transactions , , , , , and the date indicated in column 2

Column 6 indicates the sum of the values ​​of column 8, column 4 indicates the codes for the types of supporting documents 10_3, 13_3, 16_3 and the date indicated in column 3 is earlier than the expected expiration date or coincides with it.

Column 7 is calculated as follows:

Column 8 in the format DD.MM.YYYY indicates the date of transfer of information to the currency control authority in accordance with the Regulation of the Bank of Russia N 308-P.

5.2. In subsection IV.II, under contracts providing for the importation of goods into the territory of the Russian Federation, the performance of work by non-residents, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them (contract type codes 2, 4, 9), in the case of if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information is indicated.

In column 2, in the format DD.MM.YYYY, enter the date of the next business day after the expiration date of the expected period.

Column 3 shall indicate the numerical code of the contract currency from column 4 of paragraph 3 of Section I.

Column 4 indicates the amount of the expected fulfillment by the non-resident of obligations by transferring goods to the resident, performing work for him, providing him with services, transferring information and results of intellectual activity to him, including exclusive rights to them, against the advance payment made by the resident, which is calculated as the amount the values ​​of column 8 of section II for the lines for which column 4 indicates the codes of the types of currency transactions , , , , and the date indicated in column 9 is earlier than the expiration date of the expected period or coincides with it.

Column 5 indicates the amount of supporting documents, which is calculated as the sum of the values ​​of column 8 of subsection III.I (subsection III.II in the case specified in paragraph 4 01_4 , 02_4 , 03_4 , 04_4 , 15_4 , in column 9 - sign "3" , as well as lines for which column 4 indicates the code of the type of supporting document 16_3 and the date indicated in column 3 is earlier than the expiration date of the expected period, or coincides with it.

Column 6 shall indicate the sum of the values ​​of column 8 of section II for the lines for which column 4 contains codes of the types of currency transactions , , , , and the date indicated in column 2 is earlier than the expiration date of the expected period, or coincides with it.

Column 7 shall indicate the sum of the values ​​of column 8 of subsection III.I for the lines for which column 4 indicates the codes of the types of supporting documents 13_3 and the date indicated in column 3 is earlier than or the same as the expected expiration date.

Column 8 of subsection IV.II is calculated as follows.