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Do³±czy³: 29 Pa¼ 2024 Posty: 1
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Wys³any: Wto Pa¼ 29, 2024 12:08 Temat postu: Mechanism for traceability of goods within the EAEU |
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The Law on Traceability, after its adoption and entry into force, launched the implementation of the traceability mechanism in the state economy, after which the 2021 goods traceability system began to operate. It operates on the basis of electronic consignment notes (ETTN) , which are primary accounting documents, so they can be drawn up by both VAT payers and non-payers (unlike invoices).
Therefore, transactions involving traceable goods must comply with the following rules:
Position data must be accurate and as complete as possible to be included in the SPT PC;
the quantitative accounting of positions must be in the units that are planned to be indicated in the ETTN;
When moving certain products, it is content writing service necessary to create an ETTN in accordance with the rules for creation, transfer and use that have been established by the Council of Ministers.
Products subject to traceability from 2021 can be included in the sale in the following ways:
use in the transportation and/or manufacture of certain products;
receipt or shipment of products from storage or sale points in accordance with exchange or purchase and sale agreements for the purpose of selling and/or transferring products within the territory of the country and/or members of the EAEU;
transfer and/or shipment, as well as receipt of products under agency, commission and similar agreements, financial lease, provision of logistics services, etc. on the territory of the country and/or members of the EAEU.
The 2021 Imported Goods Traceability System implies that the shipper will create electronic messages for recipient organizations/foreign citizens/stateless persons engaged in entrepreneurial/economic activities and located outside the Republic of Belarus. Traceability of goods from July 1, 2021 for their circulation directly within the country implies the creation of electronic consignment notes and consignment notes.
In the event that in the PC SPT (goods traceability), the list of 2021 items for submitting the necessary data is specified in the law, there is no information about the goods in the TTN and TN, the EDI provider of the sender has the right to refuse to transfer documents to the EDI provider of the recipient of the cargo. This is due to the fact that EDI providers will be required to check the items declared by the business entity and their compliance/existence in the PC SPT system.
The AITS traceability system (login to the system) requires the following information about the product:
balances that were in the warehouse at the time of inclusion in the traceability of products of Belarus of this group;
manufactured items that are also included in the list;
imported from the territory of the EAEU states.
Also, traceability of goods from July 1, 2021, during the creation of consignment notes and delivery notes, implies the mandatory entry of other information. These include:
GLN (Global Location Number) – presented as a 13-digit number capable of identifying the location of a participant (physical object, functional unit, legal entity).
GTIN is a unique number of a product or any other item that is recognized internationally. It can be found in the international GS1 database, which guarantees the authenticity of the product.
Line number in the receipt document, according to which the products entered into the EN were received.
According to the TN VED for traceability of goods, the item code number must have ten digits.
Designation of the price and units of measurement of the item (the latter, in accordance with the law, must be indicated in the EN). |
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