The article deals with the practical aspects of the document circulation, the actual formation, customs, and the contract value of the inventories, accounting and taxation of imports from the near abroad, member and non the Customs Union, as well as a reflection of similar operations in tax reporting.
Transaction Passport, contract value, importation of goods, the customs value of the import, the actual costs, the Customs Union, tariff preferences, indirect taxes
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4. Prikaz Minfina Rossii ot 06.05.99 № 33n (v red. ot 27.04.12) «Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu “Raskhody organizatsii. Chast´ vtoraya» (PBU 10/9).
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