MEMORANDUM

Dear employees of foreign representations,
All goods and means of transport being moved across the Customs border of RF are subject to Customs control and clearance in accordance with the Customs Laws of Russia. Representations of foreign companies, banks and institutions, registered and operating in accordance with the Resolution of the Council of Ministers of the USSR № 1074 of 30.11.89, acting on the RF territory, are allowed to conduct non-commercial foreign trade on the territory of Russian Federation. Trading representations of foreign companies execute customs clearance on terms equal to Russian legal entities. Customs clearance of goods and transport moved across the border by foreign companies is executed at a Customs body situated at the place of the company's registration. CHECK procedures of documents and information provided to the Customs body for clearance begins with check of legal status of a representation, both of the CONTRACTOR, CONSIGNOR and CONSIGNEE. To get REGISTERED in a Customs body RF the following items should be presented:

1. Authorization for accreditation;
2. Certificate of the State registration;
3. Reference from the State Statistics Committee bodies indicating special bank codes "ОКПО" and "СОАТО";
4. Reference from a Tax Inspection on the tax registration of the enterprise (special code "ИНН");
5. Reference from an authorized bank in confirmation of opening a ruble and both current and transit currency accounts with an indication of the exact postal address of the bank and its "ОКПО" and "ИНН" codes;
6. A Contract with a customs broker to carry out the representation's goods at RF Customs bodies;
7. Card of participant in foreign economic activity filled in as a standard form developed by Moscow Customs Department. The card contains all the information about the enterprise as per submitted documents. The card of participant in foreign economic activity serves as a document for registration in a Customs body and for submission to the local Customs bodies as a substitute for the package of constituent documents in case of changing the place of customs clearance.

NOTE! References from a bank and Tax Inspection have their own term of validity. Term of validity is set by Customs bodies. REFERENCES ARE SUBMITTED TO CUSTOMS BODIES AT LEAST ONCE PER HALF-YEAR.

Participants in foreign economic activity are afforded an opportunity to undergo preliminary customs registration, i.e. to submit the above-mentioned documents to a Customs department well in advance. All the documents are presented to Customs bodies either in the ORIGINAL or a NOTARY certified COPY.

DEFINITION OF DOCUMENTS REQUIRED FOR CUSTOMS CLEARANCE

In order to undergo Customs control and Customs clearance, persons moving goods and transport means or their assignees are to submit to Customs bodies a full package of required documents and information. A detailed list of documents required for Customs clearance depends on the direction of transportation (import or export), the aim of goods transportation across the customs border, conditions of transportation, procedure of payments between partners, the chosen customs regime and a concrete code of goods according to the Commodity nomenclature CIS foreign trade activity and related restrictions.

LIST OF MAIN DOCUMENTS required for undergoing Customs clearance:

1. Delivery Agreement for non-commercial cargo;
2. Invoice or Proforma Invoice;
3. Specification, Packing List;
4. Goods and transport documents (Bill of lading, CARNET-TIR, International motor waybill (CMR), Air waybill, Rail consignment note).
5. Documents required for undergoing Currency control and confirmation of customs value of goods (freight, insurance, payment bills, export declaration, other required documents).

In case of need the following documents are presented to Customs bodies for customs clearance:

1. Permits issued by the state bodies (Ministry of Foreign Affairs, Ministry of Agriculture, Ministry of Health, Ministry of Communications, Ministry of Culture etc.) for import of goods subject to inspection by these bodies;
2. Certificates (origin, medicine, safety, veterinary and phytosanitary).

The above-mentioned documents are submitted IN THE ORIGINAL. Certificates of safety, medicine, veterinary and phytosanitary may be submitted in COPIES certified by NOTARY or by the issuing body.