The subject of the contract for the carriage of goods by road. Contract for the carriage of goods by road

General provisions, conditions of imprisonment and liability for violations related to the carriage of goods are regulated by .

Features of compiling a document

Legal regulation

Depending on the type of transport used for the carriage of goods, legal relations related to the carriage of goods are regulated by other federal laws, as a rule, by transport charters and codes, for example:

• Charter of railway transport of the Russian Federation.
• Charter of motor transport of the Russian Federation

These charters and codes provide for the specifics of the regulation of transport operations, provided for in certain types transport, and the contract for the carriage of goods is drawn up taking into account the features provided for each type of transport by the current legislation.

In addition, when there is conflict situations related to the transportation of goods in relation to carriers, along with other legislative acts, the Law of the Russian Federation "On Protection of Consumer Rights" applies.

According to the contract of carriage, the carrier undertakes to deliver the goods entrusted to him to the place indicated by the sender, and hand them over to the recipient of the goods, and the sender undertakes to pay for the services of cargo transportation.

A simple written form of concluding a contract of carriage is provided, that is, drawing up a contract is not necessary. As a rule, the contract of carriage is confirmed by the delivery of a bill of lading or bill of lading to the carrier.

Transportation, drawn up in the form of a contract, is concluded on the grounds for civil law contracts, and must contain:

• The name of the sender and recipient of the cargo, indicating the persons who represent them, as well as documents confirming their authority.
• Point of departure and delivery of goods.
• The services provided by the carrier may include not only the delivery of goods to the destination, but also the conditions for loading, unloading, storage, and delivery to the proper recipient -.
• Transportation period. According to if the transport charters and codes do not specify a period for the carriage of goods, then the goods must be delivered within a reasonable time.
• Rights and obligations of the parties.
• The freight charge due to the carrier for the performance of the contract of carriage. According to Art. - of the Civil Code of the Russian Federation, the carrier has the right to detain the sender's cargo if he did not pay for its transportation.

Responsibilities of the parties under the contract

The current legislation provides for the responsibility of the parties:

• In case of violation of obligations for transportation -.
• For failure to serve vehicle responsibility rests with the carrier, and for non-use of the submitted transport on the sender -. The exception is cases if this happened as a result of a natural disaster, force majeure, or restriction or complete cessation of the carriage of goods in certain directions, in the manner prescribed by the current transport charter or code.
• For the loss, damage or shortage of cargo, the responsibility lies with the carrier, if he fails to prove that this happened due to circumstances that he could not prevent. The sender has the right to receive damages from the carrier for loss, shortage or damage to the cargo, as well as a fee paid to the carrier for the carriage of the cargo.

A pre-trial procedure for resolving a dispute is provided, namely, bringing a claim to the carrier. The claim is brought only after the refusal of the carrier to fully or partially satisfy the requirements presented in the claim. If the carrier has not responded to the claim in any way, then the claim may be brought after 30 days from the date of receipt of the claim.

Completed sample document

CONTRACT
cargo transportation

________________ "__" ___________ 20___

_______________________________________________________________,
(name of the company carrying the goods)

hereinafter referred to as the "Carrier", represented by _________________________

(position, full name)

(Charter, regulations)

on the one hand, and _________________________________________________,
(name of the company sending the goods)

hereinafter referred to as the "Sender", represented by ________________________

____________________________________________________________________,
(position, full name)

acting on the basis __________________________________________,
(Charter, regulations)

on the other hand, have concluded the present agreement as follows.

1. The Subject of the Agreement. freight charge

1.1. Under this agreement, the Carrier undertakes to deliver the cargo entrusted to him by the Sender _____________________________________
(name, quality,

other personal characteristics)

in the amount of ________________________________, hereinafter referred to as
(in numbers and words)

"Consignment", to the following destination: ______________________________,
(Name)

to issue the cargo to the Recipient, and the Sender undertakes to pay the fee established by this agreement for the carriage of the cargo.

1.2. The conclusion of this agreement is confirmed by the drawing up and issuance by the Carrier to the Sender of a waybill (another document for the cargo).

1.3. The shipping charge is: ______________________

____________________________________________________________________.

1.4. Carriage of cargo is paid in the following terms and in the following order: __________________________________________________

____________________________________________________________________.

1.5. The carrier is obliged to deliver the goods to the destination within the time period specified by the transport charters and codes, or within a reasonable time.

1.6. Works and services performed by the Carrier at the request of the Sender and not provided for in this contract shall be paid by the Sender upon additional agreement of the parties.

1.7. The carrier has the right to retain the cargo transferred to him for transportation in security of the carriage due to him and other payments for the carriage.

2. Submission of vehicles. Loading and unloading cargo

2.1. The Carrier is obliged to provide the Shipper of the cargo for loading with serviceable vehicles in a condition suitable for the carriage of cargo within the following period: ___________________________________________.

2.2. The sender has the right to refuse submitted vehicles that are not suitable for the carriage of goods.

2.3. Loading (unloading) of cargo is carried out by the Sender (Recipient) within the following terms and in the following order: ______________

____________________________________________________________________,

as well as in compliance with the provisions established by transport charters, codes and rules.

3. Responsibility of the parties for violations of transportation obligations

3.1. In case of non-fulfillment or improper fulfillment of transportation obligations, the Parties shall bear the responsibility established by other legal acts, as well as the following liability established by agreement of the Parties: __________________

_____________________________________________________________________

____________________________________________________________________.

3.2. Agreements of the Parties on the limitation or elimination of the Carrier's statutory liability are invalid, except in cases where the possibility of such agreements in the course of cargo transportation is provided for by transport charters and codes.

3.3. The carrier for failure to provide vehicles for the carriage of goods within the time period stipulated. of this agreement, and the Sender shall bear the responsibility established by legal acts, as well as the following liability stipulated by the agreement of the parties for failure to present the cargo or non-use of the submitted vehicles: _________________________________________________

____________________________________________________________________.

3.4. The Carrier and the Sender are released from liability in case of non-delivery of vehicles or non-use of submitted vehicles, if this happened due to: force majeure, as well as due to other natural phenomena (fires, drifts, floods) and military operations; termination or restriction of the carriage of goods in certain directions, established in the manner prescribed by ______________

____________________________________________________________________,

in other cases provided for by _____________________________________
____________________________________________________________________.
(name of transport charter or code)

4. Liability of the Carrier for loss, shortage and damage to cargo

4.1. The Carrier is responsible for the safety of the cargo that occurred after it was accepted for transportation and before its release to the Recipient, unless it proves that the loss, shortage or damage to the cargo occurred due to circumstances that the Carrier could not prevent and the elimination of which did not depend on him.

4.2. Damage caused during the carriage of goods shall be compensated by the Carrier in the following amount:

• in case of loss or shortage of cargo - in the amount of the value of the lost or missing cargo;
• in case of damage to the cargo - in the amount by which its value has decreased, and if it is impossible to restore the damaged cargo - in the amount of its value;
• in case of loss of cargo handed over for transportation with the declaration of its value - in the amount of the declared value of the cargo.

The value of the cargo is determined on the basis of its price indicated in the Seller's invoice, and in the absence of an invoice - on the basis of the price that, under comparable circumstances, is usually charged for similar goods.

4.3. The Carrier, along with compensation for the established damage caused by the loss, shortage or damage to the cargo, returns to the Sender the carriage fee charged for the carriage of the lost, missing, spoiled or damaged cargo, since, according to this contract, this fee is not included in the cost of the cargo.

4.4. Documents on the reasons for the non-safety of the cargo (commercial act, act of a general form, etc.), drawn up by the Carrier unilaterally, are subject to evaluation by the court in case of a dispute, along with other documents certifying the circumstances that may serve as the basis for the liability of the Carrier, the Sender or the Recipient cargo.

5. Final provisions

5.1. Prior to filing a claim against the Carrier arising from the carriage of goods, the Sender (Recipient) is obliged to present a claim to him in the manner prescribed by ___________________________________________________________.
(name of transport charter or code)

5.2. In everything else not regulated by this agreement, there will be

apply the provisions of ________________________________________________.
(name of transport charter or code)

5.3. The Agreement comes into force from the moment of its signing, drawn up in _______ copies.

5.4. Addresses and bank details of the Parties.

Sender: _________________________________________________

_____________________________________________________________________

Carrier: __________________________________________________________

_____________________________________________________________________

Sender Carrier

_____________________ _______________________

Agreement No. ____

cargo transportation by car

LLC "Ivanov", represented by director Ivanov I.I., acting on the basis of the Charter, hereinafter referred to as the "Carrier" on the one hand, and LLC "Petrov", represented by Director Petrov P.P., acting on the basis of the Charter, hereinafter referred to as the "Client", on the other hand, each individually or collectively referred to respectively as the "Party" or "Parties", have concluded this Agreement as follows:

1. The Subject of the Agreement

1.1. This Agreement governs the relationship between the Parties for the carriage of the Client's goods by the Carrier's motor transport, including the planning, provision and payment of transportation services, as well as the distribution between the Parties of all costs and expenses associated with transportation.

1.2. Under this Agreement, the Client orders and pays, and the Carrier carries out the transportation of goods; that is, delivers the cargo entrusted to him by the consignor to the destination and issues it to the person authorized to receive the cargo (consignee) according to the nomenclature and assortment indicated in the consignment note (hereinafter referred to as the Waybill) and the Waybill (hereinafter - TN); and also provides other services related to the implementation of transportation, on the terms, on time and at prices determined by Applications for the provision of a vehicle for each transportation.

2. The procedure for issuing documents for transportation

2.1. The Client sends the Carrier a written application with the signature of the responsible person, in the form specified in Appendix No. 1 to this agreement. The application is an integral part of this agreement.

2.2. The Carrier, upon receipt of the application for transportation from the Client, signs it and sends it to the Client. Sending a completed and signed by the Carrier application to the Client is a confirmation of readiness to perform the declared transportation in full.

2.3. The parties may, by mutual agreement, send and accept for execution copies of documents sent by facsimile or email. The original documents are sent (transferred by courier) immediately after sending a copy. The date indicating the time of arrival and departure of the vehicle at the place of loading and (or) unloading is determined according to the marks in the waybill, and the waybill signed by the person responsible for loading and (or) unloading, the signature must be certified by a seal or stamp of the established form.

3. Rights and obligations of the Parties

3.1. The client is obliged:

3.1.1. Prior to the arrival of the Carrier's vehicle, ensure that the consignor or consignee (hereinafter in the text of the Agreement: at the places of loading - the consignor, at the places of unloading - the consignee) prepares the cargo for transportation (preparation for unloading) and passes the vehicle to the place of loading (unloading).

3.1.2. Ensure that the cargo is presented for transportation, corresponding to the name, weight and special properties of the cargo specified in the Application.

3.1.3. Pay the Carrier for the cost of the services rendered under this Agreement, related to the carriage in the amount, no later than 7 calendar days from the date of receipt of the original invoice, bilaterally signed certificate of completion, tear-off coupon waybill and bill of lading.

3.2. The carrier is obliged:

3.2.1. Submit serviceable vehicles for loading within the approved deadlines in a condition suitable for the transportation of this type of cargo in accordance with the confirmed Application.

3.2.2. Accept the Cargo from the Sender and hand over the Cargo to the Recipient in accordance with the procedure established by the current legislation and regulations, inspect the completeness, external condition of the cargo and its packaging, in accordance with the goods supporting documents. The carrier must not load the cargo of poor quality during visual inspection, with broken and defective packages, about which he is obliged to notify the Client. Upon completion of loading, the Carrier is obliged to make a note in the bill of lading and waybill, which indicates that the Carrier (Driver) accepts full responsibility for the quantity (weight) and condition of the cargo, the correct loading, the presence and proper condition of the seal. Deliver the entrusted cargo to its destination on time; the control date of arrival of the vehicle at the place of unloading is determined in the Application and TN.

3.2.3. Upon arrival at the place of unloading, transfer the documents and cargo to the consignee in accordance with the Application and the information specified in the TN, with the execution of all the necessary documents for this.

3.2.4. In case of any delays on the way, the Carrier is obliged to immediately notify the Client. In the event of a breakdown of the vehicle, the Carrier is obliged to immediately notify the Client about this, ensure that the cargo is reloaded into a serviceable vehicle and ensure that the cargo continues to be transported to the place of unloading, unless the Client gave instructions in writing to the Carrier regarding further action with cargo.

3.2.5. In the event of an accident, traffic accident, as well as in any case of loss of cargo or part of it, theft of cargo by third parties, damage to the seal, etc., take all necessary measures to save, prevent or reduce damage to the cargo. Participate in the preparation of the Unloading Act in case of discrepancy between the number of places indicated in the documents, the actual number or the detection of marriage during unloading of the vehicle.

3.2.6. Provide the Client with the original shipping documents (TN, Waybill) confirming the acceptance and transfer of goods, as well as the Certificate of Completion, invoice no later than 5 (five) calendar days from the date of execution of the Client's Application.

4. Payment procedure

4.1. The Client pays for the services of the Carrier in the amount specified in the Application, which is an integral annex to the contract and invoice for a specific transportation.

4.2. Settlements for the services performed are made by bank transfer by the Client to the account of the Carrier, unless otherwise agreed by a separate agreement between the Parties. The moment of payment is the date of receipt of funds to the account of the Carrier.

4.3. The Client is obliged, within 5 calendar days, to check the received originals of the invoice, TN and the Certificate of Completion and, in the absence of claims against the Carrier, sign the Certificate of Completion of Works and transfer it to the Carrier in person or by mail. If there are claims and refusal to sign the Certificate of Completed Works, the Client informs the Carrier about the reasons for the refusal within 2 calendar days from the date of receipt of the specified documents. Payment is made to the Carrier's settlement account within 7 calendar days. One copy of the signed certificate of completion and TN Client, in without fail returns to the Carrier.

5. Liability of the parties

5.1. In case of non-fulfillment or improper fulfillment of obligations under this Agreement, the Client and the Carrier shall be liable under the Civil Code of the Russian Federation, the Charter of Motor Transport and Urban Surface Electric Transport, as well as this Agreement.

5.2. The Party that engages a third party to fulfill its obligations under this Agreement shall be liable to the other Party for non-fulfillment or improper fulfillment of obligations by the third party as for its own actions.

5.3. Penalties and fines under the obligations of this agreement shall be paid by the guilty Party in the amount and in the manner determined by the current legislation and regulations. The possibility of applying penalties is a right, but not an obligation of the Party whose rights are violated.

5.4. Client Responsibility:

5.4.1. If the consignee refuses to accept the cargo, all costs for redirecting or returning the cargo shall be borne by the Client.

5.4.2. If the Client delays payment for the Carrier's services for more than 5 calendar days, the Carrier has the right to require the Client to pay a penalty in the amount of 0.03% of the amount for each day of delay.

5.5. Carrier's responsibility:

5.5.1. In case of delay in providing the Carrier's vehicle for transportation by more than 4 (four) hours for loading, the Client has the right to consider this as a failure to provide the vehicle for transportation, and refuse the Carrier's services for transportation according to the confirmed Application, notifying the Carrier about this.

5.5.2. The Carrier, in accordance with the current legislation and regulations, is fully responsible for the loss, shortage and damage of goods accepted for transportation that occurred from the moment the goods were accepted for transportation and until the delivery of the goods to the consignee, and reimburses the Client for the losses incurred in the amount of the cost of the lost , missing or damaged cargo.

5.5.3. The Carrier, along with compensation for the established damage caused by the loss, shortage or damage (spoilage) of the cargo, is not entitled to demand from the Client payment for services for the transportation of the lost or missing cargo.

5.5.4. Without the consent of the Client, the Carrier is not entitled to transfer to third parties its responsibility for the fulfillment of the terms of this agreement and the obligation to compensate for losses incurred by the Client.

6. Force majeure

6.1. The Parties are exempted from partial or complete fulfillment of obligations under the Agreement if this was the result of force majeure circumstances that arose after the conclusion of this Agreement as a result of extraordinary events that the Parties could not have foreseen; neither prevent nor influence by reasonable measures and for which they are not responsible, such as: earthquakes, floods, fires, train wrecks, as well as wars and government orders.

6.2. The Party referring to force majeure circumstances is obliged to immediately inform the other Party about the occurrence of such circumstances in writing, and at the request of the other Party, the relevant documents of the Chamber of Commerce and Industry of the Russian Federation must be provided. The information must contain data on the nature of the circumstances, as well as, if possible, an assessment of their impact on the fulfillment by the Parties of their obligations under the Agreement and on the period for fulfilling obligations.

6.3. A Party that cannot, due to force majeure, fulfill its obligations under the Agreement will make every effort to resume this performance as soon as possible.

6.4. Upon termination of these circumstances, the Party referring to force majeure must immediately notify the other Party in writing.

6.5. In the event of force majeure circumstances, the deadline for fulfilling obligations under the Agreement is extended in proportion to the time during which such circumstances and their consequences are in force.

7. Dispute resolution

7.1. The Parties shall make every effort to resolve disputes and disagreements arising during the term of this Agreement through negotiations. Prior to the presentation by the Parties of claims arising from this Agreement, it is mandatory to submit claims.

7.2. Prior to the transfer of the disputed issue to the arbitration court at the Chamber of Commerce and Industry of the Samara Region, the parties are obliged to comply with the claim procedure for resolving disputes, observing the procedure for filing claims provided for by current legislation and regulations.

7.3. If it is impossible to resolve disputes in a claim procedure, they are subject to referral to an arbitration court at the Chamber of Commerce and Industry of the Samara Region.

8. Final provisions

8.1. This Agreement shall enter into force from the date of its signing by both Parties, specified at the beginning of the Agreement, and is valid until December 31, 2012.

8.2. If neither of the Parties notifies the other Party in writing one month before the expiration of the Agreement of its intention to terminate the Agreement or extend it on other terms, the Agreement shall be deemed extended for one year on the same terms with a further extension in the same manner.

8.3. This Agreement is drawn up in Russian in two original copies having the same legal force - one for each of the Parties. All additions and changes to this Agreement are valid only if they are made in writing and signed by authorized representatives of the Parties. This Agreement may be amended or terminated by agreement of the Parties. These agreements are made in writing, signed by the Parties and become an integral part of this Agreement from the moment they are signed by the Parties.

8.4. In cases where the terms of this Agreement conflict with the norms of the Civil Code of the Russian Federation, the norms of the Civil Code of the Russian Federation will apply (according to Articles 421, 422 of the Civil Code of the Russian Federation).

8.5. After signing this Agreement, all preliminary negotiations on it, correspondence, preliminary agreements and protocols of intent on issues, one way or another related to this Agreement, become null and void.

Contract for the carriage of goods is between two parties: the sender and the carrier. The third party (recipient) does not formally participate in this agreement.

According to the terms of the contract for the carriage of goods, the first party - the carrier - undertakes to accept from the second party - the sender - any cargo and deliver it to the recipient. The sender is obliged to pay for the services of the carrier in accordance with the set tariffs.

The relations of the first and second parties are confirmed by the issuance of an appropriate invoice to the sender.

Thus, under the contract for the carriage of goods, the carrier assumes the obligation to deliver the goods entrusted to him to the final destination and hand over the goods to the person (recipient) authorized to receive the goods, and the sender must pay for the carriage of the goods established by the agreement carriage fee.

Legal basis of the contract for the carriage of goods

General provisions on transportation are enshrined in Chapter 40 of the Civil Code of the Russian Federation.

These are unified norms that apply to all types of transport, namely:

railway transport;

maritime transport;

air transport;

road transport;

inland water transport.

More specific general terms and Conditions transportation by these modes of transport is fixed by transport legislation, which includes transport charters and codes, other laws, as well as rules issued in accordance with them (see clause 2 of article 784 of the Civil Code of the Russian Federation).

The following main transport laws are currently in force:

Charter of motor transport of the RSFSR, approved by the Decree of the Council of Ministers of the RSFSR of 08.01.1969 No. 125 (hereinafter referred to as UAT);

Charter of the railway transport of the Russian Federation dated 10.01.2003 No. 18-FZ (hereinafter referred to as UZhT);

Air Code of the Russian Federation of March 19, 1997 No. 60-FZ (hereinafter referred to as VK);

Internal Code water transport RF dated March 7, 2001 No. 24-FZ (hereinafter referred to as KVVT);

Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ (hereinafter referred to as KTM).

Relations in the field of transportation are also regulated by other laws: for example, the Federal Law "On Railway Transport in Russian Federation» dated 10.01.2003 No. 17-FZ.

Transportation relations are also regulated by the rules issued by the Government of the Russian Federation and the relevant transport departments in accordance with transport charters and codes, and other laws.

The legal essence of the contract for the carriage of goods

The contract for the carriage of goods governs the legal relationship for the delivery to the destination of a specific cargo actually transferred (entrusted) to the carrier, therefore it is often called a contract for the carriage of a specific cargo (a specific consignment of cargo).

Essentially, a contract for the carriage of goods is compensated contract and mutual agreement.

This is a real contract, since the contract is considered concluded from the moment the baggage is handed over for transportation.

When transporting goods by public transport, it is considered that the concluded contract is a public contract.

Thus, by its legal nature, the contract for the carriage of goods:

is a real contract (i.e. gives rise to civil rights and obligations from the moment the thing is actually transferred);

is a paid contract (a fee for transportation is charged under the contract);

is a bilateral agreement (because it generates obligations for both parties);

is in favor of a third party - the consignee (when it does not match the consignor).

Essential terms of the contract for the carriage of goods

An essential condition of the contract for the carriage of goods is the condition of its subject.

Subject of the contract for the carriage of goods

The subject of the contract for the carriage of goods is the provision of services for the movement of goods to the final destination using one or another mode of transport.

In addition to services for the movement of cargo, the carrier may also provide related services, such as loading and unloading cargo, storage of cargo and other services.

The term of the contract for the carriage of goods

The period specified in the contract for the carriage of goods is the time during which the goods must be delivered to the final destination.

In this case, the carrier is obliged to deliver the goods to the destination within the time limits established:

transport charters and codes;

in the absence of such deadlines, within a reasonable time.

Parties to the agreement

The parties to the contract for the carriage of goods are the carrier and the consignor.

Any capable subjects of civil law can be senders of goods, there are no special requirements for them.

Carriers can only be commercial legal entities or individual entrepreneurs licensed to carry out cargo transportation.

The price of the contract for the carriage of goods

The price in the contract of carriage is equal to the payment for the carriage of goods.

The payment for transportation by public transport is prescribed in the contract in accordance with the tariffs that are approved government bodies executive branch or authorities local government. In other cases, the payment for the carriage of goods is established by agreement of the parties, unless otherwise provided by the current legislation or other regulatory legal acts.

Form of contract for the carriage of goods

A written form is provided for the contract for the carriage of goods.

When concluding a contract for the carriage of goods, a waybill (or other document for the goods provided for by the relevant transport charter or code) is drawn up and issued to the sender of the goods.

The waybill is a shipping document. This waybill is proof of the conclusion of the contract of carriage. The waybill is drawn up by the consignor, accompanies the cargo along the entire route and is issued to the consignee at the destination station along with the cargo. The sender is issued a freight receipt.

A bill of lading is a document of title. The bill of lading refers to security, which certifies property rights: the right of the holder (or the person indicated in the bill of lading) to receive the cargo indicated in it after carriage by sea. The bill of lading must contain the mandatory details provided for by the Merchant Shipping Code of the Russian Federation.

Types of contract for the carriage of goods

Treaties freight transportation subdivided according to the types of transport, respectively, into contracts:

road transport;

railway transportation;

air transportation;

inland water transport

sea ​​transportation.

Accounting

According to paragraph 2 of the Accounting Regulation "Expenses of the organization" (PBU 10/99) (approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n), the organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or ) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

For purposes accounting the amounts paid in accordance with the contract of carriage are recognized as the expenses of the customer (client).

The procedure for reflecting these costs in accounting, as well as in tax accounting, will depend on what the transported cargo is for the customer (client).

If the cost of services (excluding VAT) provided under the contract of carriage is associated with the acquisition of property (registered as an asset in accordance with the current RAS), then the cost of services will form the cost of this property (paragraphs 2, 3, clause 23 of the Regulation on accounting and financial statements in the Russian Federation, approved. Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).

If the customer (client) uses the services of a carrier to deliver products (goods) to the buyer, then the costs in the form of the cost of services are recognized in the accounting of the customer (client) as expenses for ordinary activities (clause 5 PBU 10/99). Such expenses are reflected on account 44 "Sale costs".

Expenses are recognized on the date of execution of the contract of carriage for the carriage of goods of the organization (on the date of signing the primary document confirming the fact of the provision of services).

If the preparation of the primary document is not provided, expenses are recognized on the date of delivery of the goods to the carrier (clauses 16, 18 PBU 10/99).

Corporate income tax

The cost of goods provided under the contract for the carriage of goods (net of VAT) associated with the acquisition of property is taken into account depending on the type of property acquired in the following order.

If services are associated with the acquisition (creation) of depreciable property, then the cost of services is not taken into account as part of current expenses, but is included in the initial cost of depreciable property (clause 5, article 270, paragraph 2, clause 1, article 257 of the Tax Code of the Russian Federation).

If the services in question are related to the acquisition of inventories (IPZ) included in material costs, then the cost of services is included in the cost of such IPZ (clause 2, article 254 of the Tax Code of the Russian Federation).

If services are associated with the purchase of goods for resale, then the cost of services may form the cost of purchased goods, if such a procedure for forming the cost of goods is provided for by the accounting policy for tax purposes (paragraph 2 of article 320 of the Tax Code of the Russian Federation).

In tax accounting, the cost of purchasing goods is determined in accordance with the accounting policy of the organization (paragraph 2 of article 320 of the Tax Code of the Russian Federation).

At the same time, Article 320 of the Tax Code of the Russian Federation allows both the inclusion of delivery costs in the cost of purchasing goods, and their accounting as distribution costs (depending on what procedure is established by the accounting policy of the organization).

Regardless of the provisions of the accounting policy, transportation costs are direct costs and are taken into account as the goods are sold.

The cost of delivering the goods sold to the buyer will reduce the income from the sale of these goods (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

value added tax

The taxpayer has the right to deduct the VAT presented when purchasing goods (works, services), property rights, provided that these goods (works, services), property rights were acquired for the implementation of activities subject to VAT, after the acceptance of these goods (works, services) , property rights for accounting and in the presence of properly executed primary documents and invoices (subclause 1 clause 2 article 171 and clause 1 article 172 of the Tax Code of the Russian Federation).

If there is a properly executed invoice and a primary document confirming the fact of the provision of transport services (this may be an act on the provision of services, a report or a universal transfer document), and also provided that the transport services were purchased by the customer (client) for the implementation of taxable VAT activities, VAT presented by the freight forwarder on the amount of his remuneration, the customer (client) has the right to deduct:

Accepted for VAT.

Results

The contract for the carriage of goods occupies in the system transport contracts dominant position, is a kind of basic contract, since it is he who performs the main tasks associated with the movement material values, contributes to the fulfillment of obligations for the delivery of products to the consumer.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Contract for the carriage of goods: details for an accountant

• Freight forwarding agreement for transportation in Russia: paperwork and accounting

  On its own behalf, the contract (contracts) for the carriage of goods, ensure the dispatch and receipt ... when arranging transportation, it can conclude contracts for the carriage of goods both on its own behalf, ... - TN), unless otherwise provided by the contract for the carriage of goods, is drawn up by the consignor (p. 1 ... an entrepreneur who, under a contract for the carriage of goods, has assumed the obligation to transport the goods entrusted by the consignor (... See also: - Encyclopedia of decisions. Differences between a contract for the carriage of goods and a contract transport expedition. *(2 ...

• What transportation of goods and people cannot be transferred to the payment of UTII?

  785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the entrusted ... cargo for a fixed fee. The conclusion of a contract for the carriage of goods is confirmed by the drawing up and issuance of ..., cannot be the subject of a contract for the carriage of goods within the meaning of Art. 785 ... road transport, on the basis of contracts for the carriage of goods. The relationship of the parties on such ... a mandatory shipping document confirming the conclusion of a contract for the carriage of goods. Interested in issuing a bill of lading...

The transport organization engaged in the carriage of goods and the consignor, who delivers the goods for transportation and pays the freight charge, conclude a contract of carriage between themselves. In most cases, the consignor entrusts the cargo to the transport organization and indicates to it the third participant in the process - the consignee, to whom the cargo is issued at the destination.

The above definition gives grounds to conclude that by its nature the contract of carriage is reciprocal and reciprocal. It is paid because the carrier receives a certain remuneration for transportation. Since the carrier must transport the goods and is entitled to receive a freight charge, and the shipper has the right to carry the goods and is obliged to pay for the carriage, then the contract is mutual.

The concept, types and form of the contract of carriage In fulfilling the obligations of transportation, the carrier must deliver the cargo or passenger to a specific destination, and the sender of the cargo or passenger must pay the carriage charge. Transportation is classified according to various criteria. Depending on the type of transport, transportation is: automotive, air, railway, maritime, river. According to the number of carriers are divided into: a) transportation in local traffic (transportation by one mode of transport and within the boundaries of one transport organization - railway, river shipping company); b) transportation in direct traffic - several carriers of the same type of transport carry out under one document; c) transportation in mixed direct traffic is carried out by several carriers different types transport (air and rail). In maritime transport, there are: transportation in small cabotage. This is when transportation is carried out between two Russian ports located in the same sea; transportation in large cabotage. Transportation between two ports of the Russian Federation, which are located in different seas; transportation in foreign traffic. Carrying out transportation to or from ports of other countries. Air transport carries out: a) domestic air transportation - when the points of departure, destination and intermediate landings are located on the territory of Russia; b) international air transportation - when the points of departure and destination are located on the territory of two countries or on the territory of one country, but landing on the territory of another is provided. Road transportation is carried out in domestic and international traffic. Also, the types of contracts of carriage differ depending on what is being transported: cargo transportation; baggage transportation; transportation of passengers; mail transportation. The contract must be concluded in writing in the form of a single document formalizing the carriage of goods. Such a document is most often a waybill, and in maritime transport - a bill of lading. The moment of conclusion of the contract is considered to be the moment when the goods with accompanying documents are handed over. The term of the contract is the time during which the goods must be delivered. It is considered to be observed if the cargo was unloaded or submitted for unloading before the expiration of the delivery time. Legal regulation of transportation AT legal relation transportation is regulated mainly by: the Civil Code, the Air Code, the Code of Inland Water Transport, the Merchant Shipping Code (KTM RF), the transport charter of railways, as well as some by-laws. The contract of carriage is an agreement under which the carrier assumes the obligation to deliver the goods provided to him by the sender to the appointed point and issue it to the recipient, and the sender of the goods pays the agreed fee for the carriage of the goods. The subject of the contract is the loading, delivery, storage, unloading and delivery of cargo. The parties to the agreement are: carrier - a car company, a transport organization, Railway, shipping company, entity which has a license to carry out transportation; consignor - an individual or legal entity; consignee - the person to whom the goods are sent. The contract for the carriage of goods provides for the collection of a carriage fee, which is established by agreement of the parties or determined by tariffs approved in the manner prescribed by transport codes and charters. The procedure for concluding a contract of carriage The conclusion of such an agreement is confirmed by the drawing up and issuance of a consignment note (bill of lading) or other document for the cargo, which is provided for by the relevant transport code or charter. Transportation documents are documents necessary for the carriage of goods, drawn up in accordance with established rules. In the case of air transportation, the relevant contract is certified by the consignment note. Its form is established by a specially authorized body in the field of civil aviation. Transportation by road and by rail carried out on the basis of a bill of lading, which is issued for the entire route of the cargo. After receiving the goods for transportation sea ​​transport at the request of the sender, the carrier must issue him a bill of lading. The basis for the conclusion of the contract of carriage are the prerequisites of an organizational nature. These prerequisites include: shippers' orders; agreements on the organization of transportation (navigation, annual and others); administrative and planning acts provided by law. The main sections of the contract for the carriage of goods The contract of carriage must contain the following main sections: Subject of the contract Here are the terms of the contract, without which the document cannot be concluded. It is necessary to indicate the actions performed by the sender, carrier and recipient of the goods specified in the contract or annex to the contract. Procedure and conditions of transportation The destination of the cargo, the place of transfer of the cargo to the carrier and the requirements for the transport used must be indicated. It is also necessary to indicate who and at whose expense is loading and unloading the cargo, and the procedure for issuing it to the recipient. Duties of the parties The obligations of the carrier to determine the number of vehicles, the timing of their submission for loading, as well as the timing of delivery of goods to the destination are indicated. The obligations of the sender for the preparation of cargo for transportation, its loading and unloading, the timing of acceptance of cargo at the destination and payment for transportation are given. Shipping charges and payment procedures This section contains information about the amount of the shipping fee, its timing and form of payment. Responsibility of the parties The responsibility of the parties established in this section of the contract is in addition to the responsibility established by the legislation of the Russian Federation, which includes transport charters and codes. force majeure circumstances The force majeure circumstances that may impede the execution of the concluded agreement (war and hostilities, uprisings, earthquakes, floods, epidemics, acts of authorities) are listed. The occurrence of such circumstances extends the term of the contract for the period necessary to eliminate this or that circumstance. Final provisions AT final provisions The contract contains information about the timing of its entry into force, about ways to resolve disputes and disagreements, about making changes and additions. Also reported on the number of copies of the contract. Addresses and bank details of the parties Here the legal and actual address of the parties to the contract are indicated. as well as full bank details for which payment is made. Sample contract of carriage Download sample contract: How is the contract of carriage executed? The moment of execution of the contracts of carriage is the release of the transported cargo at the place indicated by the sender. However, the execution of such an agreement consists not only in the transfer of the goods itself, but also includes some preparatory actions that are necessary so that the recipient of the goods can accept the goods. Such actions include the announcement and notification of the arrival of the cargo. Thus, the unloading station must notify the consignee of the time of delivery of wagons with goods for unloading no later than two hours before their delivery. Notification is usually sent on the day of arrival of the goods, but no later than 12 noon the next day. If the carrier does not send notification, he will lose the right to receive payment for demurrage of wagons when unloading goods by the consignee, as well as the right to payment for storage of goods in the days overdue before sending notice or announcement of the arrival of the goods. Since notification of the arrival of goods is not the main work of the carrier, but only an additional operation, a fee is charged for each notification of the consignee of the arrival of goods. Features of different types of contract of carriage The contract of carriage by rail is drawn up by waybill, which is the main transportation document. It accompanies the cargo along the entire route, and at the destination station, together with the cargo, it is issued to the consignee. The invoice has important legal significance: 1) it is a mandatory written form of the contract; 2) proof of the fact of the conclusion of the contract and the embodiment of its content; 3) establishes the legitimacy of a person to bring suits and claims against transport company in case of improper performance of the contract of carriage. The air carriage agreement provides for the presence of a carrier - an operator that has a license to transport baggage, cargo, passengers or mail. Such an operator may be a natural or legal person who has the right of ownership (or other right) to the aircraft and uses it for flights. He must have a special certificate to fly. The contract for the carriage of goods by sea is concluded: subject to the provision for transportation of the entire vessel, its part or individual holds. In such a case, a ship charter agreement or a charter is concluded, under which one party (ship owner) provides the other party (shipper) for a fee with all or part of the capacity of one or more ships for one or more voyages for the carriage of baggage, cargo and passengers; without any conditions when the contract is executed by bill of lading. It is usually drawn up in two copies, one of which remains with the carrier, and the other is received by the sender as a basis for receiving the goods. Based on the shipping documents, the bill of lading is drawn up by the carrier, signed by the captain of the vessel and issued to the sender. Summarizing all of the above, we can conclude that the contract for the carriage of goods is a document that regulates the rights, obligations, and responsibilities of the parties involved in the process of transportation of specific goods.

Sooner or later every entity is faced with an issue or other material from one place to another. A similar problem may appear in ordinary citizens.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

Considering the solution of the issue from an economic point of view, in most cases, it would be more expedient to use road transport, since it is the lowest.

The obligations of the parties in this situation are governed by the contract for the carriage of goods, which reflects the main nuances of the transaction and regulates the subsequent acceptance of the goods and the process of payment for the fulfillment of obligations by the carrier. In addition, the document contains a number of features inherent in a particular situation.

Legislation

Carriage of goods by motor transport is the most popular method applicable at the moment. Transportation by cars requires complex highly organized preparatory work and is accompanied by certain risks.

The ordering of the cargo transportation procedure, the observance of the interests and rights of the parties takes place using specially developed rules and principles.

From the diverse list of legal documentation, a number of key points can be distinguished, listed in the following legislative acts:

1. Civil Code of the Russian Federation Part 2 The federal law No. 14 of 26.01.1996 as amended on 05.12.2017 Art. 785 and Art. 798 (GK RF).
2. "Violation of the rules for the transport of dangerous goods."
3. Federal Law No. 259 of 08.11.2007
4. Federal Law No. 16 dated 09.02.2007
5. Government Decree No. 272 ​​dated April 15, 2011 as amended on March 16, 2018
6. Government Decree No. 1090 dated 10/23/1993 latest changes 13.02.2018

Each of the presented legal norms affects the situation with the contract for the carriage of goods. One document directly regulates its use, another may concern it indirectly.

1. Art. 34 "Responsibility of the carrier, charterer".
2. Art. 35 "Responsibility of the consignor, consignee, charterer ...".

Each of the presented acts regulates the relations of the parties in case of non-compliance with the terms of the agreement concluded between them:

1. Failure to export or present the cargo to the other party is punishable by a fine of 20% of the previously agreed cost of the service. Other measures may be applied provided that it is stipulated by a previously signed agreement. In addition, the party that is not guilty of non-fulfillment of obligations has the right to demand compensation from the other party for the losses incurred in accordance with the legislation of the Russian Federation.
2. Failure to provide or refuse to use the provided vehicle is punishable by a fine of 20% of the previously agreed cost of providing the service. A party that is not involved in the failure to fulfill obligations has the right to demand compensation from the other party for the losses incurred in accordance with the legislation of the Russian Federation.

In addition to the above measures, the presented regulations also characterize other conditions for non-compliance with the obligations prescribed in the contract for transportation. With regard to the liability of the shipper and consignee, 9 points are applicable, for the carrier: 18. You can familiarize yourself with them in full version cited articles.

Transportation of goods is a process that requires a package of mandatory documentation for its implementation. The contract of carriage by road is one of the main ones, emphasizing the rights and obligations of each of the parties to the transaction.