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To confirm the validity of the application of the VAT at the rate of 0% for the supply of goods for export, the exporting organization must submit the following set of documents to the tax authorities:
- Foreign trade contract (copy of contract) of the organization – exporter with a foreign person for the supply of goods outside the customs territory of Russia. If the contracts contain information constituting a state secret, instead of copies of the full text of the contract, an extract from it containing information necessary for conducting tax control (in particular, information on the terms of delivery, on terms, price, type of product) is to be submitted.
- Bank statement (copy of statement) confirming the actual receipt of the proceeds from the foreign person – the buyer of the specified goods (supplies) to the taxpayer’s account in a Russian bank.
- The Cargo Customs Declaration (CCD) (or its copy) with marks of the Russian customs authority that released goods in the export mode, and the Russian customs authority, in the region of which there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation (border customs department).
- Copies of transport, goods and accompanying documents and (or) other documents with marks of border customs authorities confirming the export of goods outside the territory of the Russian Federation. In this case, the organization – the taxpayer (exporter) may submit any of the listed documents, taking into account the peculiarities.
When exporting goods in the customs regime of export by vessels through seaports to confirm the export of goods outside the customs territory of the Russian Federation by the taxpayer, the following documents are to be submitted to the tax authorities:
- Copy of the order for the shipment of exported goods with indication of the port of unloading with the mark “Loading allowed” of the border customs of the Russian Federation;
- A copy of outward bill of lading for the transportation of exported goods, in which in the column “Port of discharge” is indicated a place outside the customs territory of the Russian Federation.
When exporting goods in the mode of export by air to confirm the export of goods outside the customs territory of the Russian Federation to the tax authorities, the taxpayer shall provide a copy of the international air freight bill showing the airport of discharge located outside the customs territory of the Russian Federation.