??? ??? FOB ?? ???? ????? ???????? ???? ????? ??????. ???? ?? ???????? ?????? ?? ???? ????? ??????? ?????? ????? ?? ?????? ?? ???? ?????? ?? ??????? ??? ??????? ?? ?????? ???????? ?VAT ?????? ??????? ?? ??? ????? ?????? ???? ???? ??? ?????. ??? ????? ????? ??????? ?? ?????? ????? ????? ????? ??? ??? ??? FOB ????? ???? ?? ????? ?????? ???????? � ?? ?????. ?????? ??? ?????? ?????? ???????? ??? ??????? ??????? ??????? ?????? ????????? ????????? ????? ??????? ????????? ??????? ???????? ??? ???? ??? ???????? �??????� ?????? ????? ??? ????? ??? ???????.

???? ???? ?????? ?????? (HS) � ?? ??? ???? ?? ???????

?? ???? ???? ?????? ????? ????? ????? ??? ??? ????: ????? ????? ?????? ??? ?????? ??????. ?? ??? HS ??????? ??????? ????? ???? ????? ?? (??? ?? ?????? ???????) ????? ???? ?????? ???? ??????? ???????. ???????? ??????? ????? ???????? � ???? ????? ????????? ?????? ???????? ??????? ??????? ????? � ?????? ?????? ????? ??????? ?? �????? ?????�? ???? ??? ??? ??????? ?? ?????? ??????? ?????? ?????? ?? ??? ???????.

?? ????? ?? ??????? ???? ????? ??????? ??? ???????? ??????? ?????. ?????? ???? HS ????? ?? ??? ????? ???????? ??? ?? ???? ??????? ??? 8 ?? 10 ????? ?? ???? ???????? ????????? ??????. ??????? ??????? ???? ????? ??�????� ????? �???? ??????? ????? ?????� ?? ??? ?? ????? ???? ??????. ????? ?? ????? ?????? ????? ???? ???????? ?????? ???? ??????? ?????? ???? ?????? ????? ?????? ?? ?????? ???? ?? ?????? ?????? ??? ???? ?????? ???? ??? ?? ?????? ?????? ?????? ??????? ???? ???? ?????.

??? ???? ???? ?????? ??? ??????? ??????

???? ???????? ?????? ????? ??????. ?? ???? ?? � ??? ????? ?? �???? ????? ????? X? ??? ??????? ??????? ?????� ??? ??? ???? ?????. ????? ???????? ???? ????? HS? ???? ??????? ??? ??? ???? ????? ??????? ??????. ??? ????? ????? ?? ??????? ????? ?? ??? ?????? ???:

• ??????? ????????: ?????? ?????? ?????? ????? ??? ??????? ?? ???? ?? ???? ??? VAT ?????? ??? ?????. ????? ?????? ??? ??? HS ?????? ??? ?????? ?????? ????? ?? ?????? ?????? ?????. (????? ????? CE ???????? ????????? ???? ?????? ??????? ??? ??????? ??????? ??????? ????? ??? ??????? ????????: CE ???????? ????? HS.)
• ???????? ???????: ?????? ?????? ?????? HTS? ??? ?????? ???? ?????? ?? ??? Section ??? ?????? ??????? ???? ??? ?????? ???????? ???????? ???????. ??? ????? ???????? ???????? ?????? ??? ????? ???????? ?? ??? ??????.
• ??????? ???????: ???? ?????? ??? ??? ??? ??????? ????? ??? VAT ??? ????????? ???????? ??? ??????? ???????? ????????? ???? ??? ??? ?????? ?? VAT.
• ????? ?????? / ??? ??????: ?????? ?????? ?????? ????? ??? ????? ???????? ?????? ????? ???? ?????? ?? ????? VAT ?? ??? ???.

?? ?? ???????? ??????? ??????? ?????: ???? ?????? ?????? ???? HS ?????? ????? ?? ?? ???? ???????? ???????? ????? ????????? ????? ?? ??? ???? ??? ???????? ???? ?????? ??? ????? ?????? ?? ?????? ??????. ????????? ?????? ???????? ????? ??????? � ????? ?? ????? ???????? ??????? ??? ?? ????? ????.

VAT ?????? ????????: ????? ???? ????? ????????

?????? ???? ?????? ??????. ?? ????? VAT � ??????? ???????? ???????? ??????? ???? ?????? ?????? ???? � ????? VAT ??? ????????? ??? ??????? ??? ???? ??????? ?????? ?????? ?????? ?????? ????? ???? ???? ??? ?????? ?????. ???????? ?? ?????????? ???????? ?? VAT ?????? ???? ?????????? ????? ??? ???? ???? ?? ????? ?????. ??? ???????? ??????? ?? ???? ????? ???? ????? ??? ?????????? ????? ?? ??? ?????? ????? ???????? ?????? ??? ????? ?????? ??? ???? ?????? ??????? ??? ???? VAT. ????? ?????? ?????? ?? ??????? ?? ??? VAT ???? ????? ?????? ??? ??????? ??? ??? ?????? ????? ?? ????? ??????? � ???? ??? ????? ??????? ???? ????? ??????.

?? FOB ??? ??????? ???????: ????? ????? ????

?? ??????? ??????? ??????? ??????? ????? ?? ????? ?? ????? ????? ?????? ??????? ??? ??????? ????? ??????? ?? ????? ?????. ????? ????????:

1. ??? FOB � ????? ??????? ?? ????? ??????. ???? ???????.
2. ????? ?????? + ??????? � ????? ??? FOB ??? ???? CIF? ??? ?????? ???? ??????? ??????? ?????? ?? ????? ?????.
3. ?????? ???????? � ???? ???????? ???? HS ????? ??? ?????? ??? ?????? ????????.
4. VAT ??? ????????? / ????? ??????? � ????? ?????? ????? ??? ?????? + ?????? + ?????.
5. ??????? ??????? ?????? ??????? � ????? ???????? ??????? ?? ??????.
6. ????? ??????? � ?? ??????? ??? ???????? ??? ??????? ??????? ?? ???? ?????? ??????? ??????? ????? ??????.

???? ??? ?????? ??????? ??? ??? ??????? ????? ??? ?????? ??????? ???????? ??????. ??? ?? ????? ???? ????? ?????? � ?? FOB. ???? ????? ??? ????? ????? ???????? 20 ????? ????? 40 ????? HQ ???????: ????? ?????? ????? ???????? ??????? ??? ????? ???? ??????? ???? ?????? ??????? ?????? ???? ?????? ????? ?????? ????? ???? ????? ?????? ??????? ??? ???????? ????? ?? ??????. ???? ??? ?? ???? ????? ??? ???? ?????? ????? ??? ?????? ???? ?????? ????? MOQ ??????? ??????? ????? ??? ?????? ????? ?? ??? ???????? ???????.

???? ??????? ?????: ??????? ??????

???? ?????? ??? ???? ?????? ???? ??????? � ?? ?????? ???? ?????? ???????? ???? ??????? ???????. ??????? ?????: ????? ????? ???????? ?????? ?? VAT ????? ????? ?? ????? ????????? (?? ?????)? ???????? ??? ???? FOB ?�????? ????� ?????? ?????? ????? ?? ??????? ?????? ??? ???? ???? HS ???? ?? ?????? ????? ???? ?????? ???????. ?????? ?????? ???? ????? ?????? ??? ???????? ??????? ???????? ????? ?????? ??????? ?????? ??????? ??? ????? ???. ???? ?? ???? ?????? ??? ????? ??? ?? ????? ??? ??? � ????? ?????? ?????? ??? FOB ?? ???? ???? ????.

??? ?????? ?????? ?????

???? ???? ??? ??? ??? ?????? ?? ??? ???? ??????? ?? ?? ???? ???? ???? ??????? ??????? ????? ??????? ??????? ???????? ?????? ??????. ??? ???? ??? HS ??????? ????? ?????? ???????? ????? ????? ??????? ????????? ?????? ??? ?????? ?????? ?? ??? ????? ?? ???? ????. ????? ??????? ????? ????? ????? ????? ?????? ?? ????? ?????? ?? ???? ?????? ??? ?????? ?????. ??? ?? ???? ???? ??? ??? ????? ????????? ????? ????? ??????? � ??? ?? ???????? ??????? ??????? ??????? ????? ????.

???? ????? ????? ???????? ??? ?? ???? ?? ???: ?? ???? ?????? ???? ????? ???????? ??? Incoterm ???? ?????? � ???? ????? ?? ???????? ??? ??? ????? ?? ??????. ???? ?????? ??? ???? ????? ???????? Incoterms ??? ?????? ??? ???????? ?????? ??????? ???????.

???? ???????? ????? ?? ???? ?? FOB ??? ??????? ???????? ?????? ?? ???????? ?? ????? ???????? ?? ?? ??? ?? ?????? � ???? ?????? ???? ???? ???? ????? ?????? ?? ??????? ????????? ??????. ???? ???? ??????? ??? ???????? ????????. ????? ?????? ??? ?????? ????? ?????? ??????? ??????? ????? ???????? ???????? ?? ???? ??????? ?? FOB ??? ??? ???????.