Thus, the ownership of the goods remains with the Kyrgyz seller until the moment the products are sold to the final buyer.
In this regard, VAT is not charged when goods are imported into warehouses in Russia, but is accrued only as they are sold.
Required documents for registration
• In the CMR, the electronic trading platform is indicated as the recipient.
• It is necessary to issue a waybill (TTN) in accordance with the regulations of the Russian Federation.
• A specification for the goods must be attached to the CMR.
• For the movement of goods through Kazakhstan, a accompanying invoice is required.
Elimbek Kanybek uulu noted that a simplified format has been developed for electronic trading: instead of the traditional terms "buyer" and "seller," the terms "sender" and "recipient" are used.
The issue concerning the inspection of marked products on the territory of Russia was also discussed. The Ministry of Economy clarified that the initial model of the labeling system does not include the mandatory indication of the recipient. Together with the Ministry of Industry and Trade of the Russian Federation and the system operator, clarifications were provided to the supervisory authorities that references to application data cannot serve as grounds for imposing sanctions.
Reference information
CMR (Convention on the Contract for the International Carriage of Goods by Road) is an international waybill confirming the contract for the transportation of goods by road between the countries participating in the CMR Convention. It is used to regulate the liability of the parties (sender, carrier, recipient) when crossing borders.
