DOCUMENTATION OF IMPORT OPERATIONS
The article discusses the structure of imports in 2017 and 2018, presents a list of documents required by the Russian enterprise-importer for the import of goods into the territory of the Russian Federation in compliance with civil, customs and currency legislation. The problem of including the cost of delivery of goods in its customs value is considered. The content of the foreign trade contract and goods Declaration is disclosed in detail. The article also describes the options for simplified and conventional currency control with the assignment of a unique number to the foreign trade contract. Recommendations on the inclusion of information on the timing of business transactions in the contract are given.