Freight forwarding services: what kind of transaction it is, and what rights the parties have, as well as documentation options when providing assistance in transporting cargo

Today, commercial cargo transportation rarely occurs without a forwarder, which, in principle, is understandable.

Delivering cargo without even leaving the border of Russia, and only in direct road traffic, is much more difficult than simply bringing it from point A to point B: it involves choosing the best route, and finding a carrier that meets all the requirements, and issuing transportation and shipping documents. documents, and prepare the cargo for shipment, and track its movement...

All this requires time and effort, which the forwarder is called upon to eliminate: being a professional participant in the cargo transportation market, he is aware of the current situation there (tariffs, etc.) and is able to predict all possible problems that may arise during cargo transportation.

What kind of deal is this?

Reference. Freight forwarding services are services provided by a certain company to organize the delivery of cargo to the desired point.

Those. the company provides you with services related to transportation, but does not directly transport anything. The Civil Code has a separate chapter for relations arising in connection with the implementation of a transport expedition. The Civil Code in Article 801 establishes:

Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client - the shipper or consignee), to perform or organize the performance of services specified in the forwarding agreement related to the transportation of goods.

As a result of the agreement, the company assumes responsibility for:

Building a route.
Conclusion of contracts for the provision of transport services in the field of freight transportation.
Organization of loading and unloading, cargo escort, storage.
Formalities, payment of customs duties, cargo insurance.

Accordingly, the customer is freed from a whole layer of work. It should be noted that only legal entities can provide forwarding services, while there are no restrictions on their consumption.

Advantages of professional forwarding

The main advantage of a forwarding company over conventional carriers is the lower cost of the service. A more attractive price offer is based on the fact that tariffs for transport forwarding services are calculated for the entire cargo transportation as a whole. The client does not need to enter into separate contracts with each regional carrier, adjusting to momentary price changes. A large transport forwarder combines a fixed cost with well-functioning logistics, which is beneficial and convenient for the customer. In addition to this obvious advantage, there are others:

there are no rental costs for rolling stock;
organization of multimodal transportation;
simplified document flow for the client;
reducing the time required to provide transport and forwarding services;
consolidation of cargo in warehouses;
safety of delivered goods;
escort of dangerous ADR cargo of classes 1-7.

Forwarder services include reserving cargo for specific dates, translating documents into foreign languages, passing customs control and much more. The responsibilities of the transport forwarder also include monitoring compliance with contractual obligations, he monitors the sealing and labeling of containers, and works with complaints. All this is carried out in accordance with the legal norms of the Russian Federation and international conventions on transport expeditions.

Kinds

The forwarder, depending on the client’s wishes, can perform the following functions:

Organize the transportation of cargo along the route chosen by the forwarder or customer.
Conclude a contract for the carriage of goods on your own behalf or on behalf of the customer.
Ensure dispatch and transportation of cargo.
Obtaining documents necessary for import/export/transit of goods.
Settlement of customs or other formalities.
Checking the safety and quality of cargo, loading and unloading it.
Payment of duties, fees and other expenses.

Important! The forwarder can provide both the full range and a separate part of them.

General power of attorney No. _____

Issued to the transport company ____________________ (city _________, Taxpayer INN____________) for the receipt, storage and transportation of goods belonging to the organization across the territory of the Russian Federation

________________________________________________________________

Date of issue: "___" _________ 201__

Validity period: "___" _________ 201__

__________________: ________________ / /

m.p.

Download the document “Transport Forwarding Agreement”

Responsibility of the freight forwarding company

First of all, it is worth emphasizing: the law “On transport and forwarding activities” (Article 803 of the Civil Code of the Russian Federation) establishes a presumption of guilt of the forwarder. What it is? Like the presumption of innocence, but in reverse. The freight forwarder will always and under almost any circumstances be guilty of loss of cargo. According to the contract, in addition to responsibility for his own actions, he is responsible for the actions of third parties, therefore their mistakes also do not in any way relieve him of responsibility.

When transporting cargo across the territory of the Russian Federation for lost, damaged, missing, etc. cargo, if the company’s fault is proven, the forwarder must pay the owner the full cost of the cargo - in the amount of either the declared or actual (documented) value.

However, if the transportation was carried out in an international format (i.e., went beyond the borders of our country), then the forwarder’s liability is limited to two units of account per kilogram of the total weight of the missing cargo (under Article 7 of the Law “On Freight Forwarding Activities”).

In addition, along with compensation for actual damage, the forwarder must also compensate the client for lost profits caused by loss, shortage or damage to the cargo, and if this is established by the transport expedition agreement, return the previously paid remuneration.

Of course, there are certain circumstances in which the freight forwarder can be found not guilty, but their formulation is somewhat vague: “those that together have signs of emergency and objective unpreventability.” What these circumstances are is not completely clear. Even natural factors cannot be a clear justification. Thanks to terrain reports and weather forecasts, in theory, they could be predicted.

However, what actually relieves the forwarder of responsibility is the client’s omissions: that is, his failure to indicate in the application the specifics of the cargo, the special conditions that its transportation requires, the provision of incomplete and unreliable information about the cargo.

True, even here the law managed to somewhat tighten the rules of the game. The Yarovaya Package obliges forwarders to double-check the data provided by the client for the presence of all necessary information, its truthfulness and the validity of all properties of the cargo.

Attention! Those. If during the provision of a service unexpected expenses arise that are not included in the contract, then they fall on the shoulders of the forwarder. This happens because he is the person responsible for the contract.

Results

Transportation costs occur in almost any business activity. Having all the necessary supporting documents is of great importance for both suppliers and buyers, as it allows them to reduce the cost of paying income taxes.

Sources:

Tax Code of the Russian Federation
Decree of the Government of the Russian Federation of April 15, 2011 No. 272
Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Consumer rights in case of improper service

The rights of the consumer when providing services of inadequate quality are defined in Art. 29 of the Law of the Russian Federation “On the Protection of Consumer Rights”. The carrier may be presented with the following at the consumer's discretion:

Demands for gratuitous elimination of deficiencies.
Corresponding reduction in the price of the service.
Reimbursement of expenses incurred by him to eliminate deficiencies on his own or by third parties.
Termination of the contract and full compensation for losses if the detected deficiencies are significant or were not eliminated by the contractor within the prescribed period.

In addition, the consumer has the right to demand full compensation for losses caused to him due to deficiencies in the service provided.
Reference. It should be remembered that claims regarding the quality of services can be made upon discovery, during the provision of transportation services, or upon completion of the transaction.

Even if the troubles occurred due to the fault of the participants involved in the process, and the quality of service turned out to be lower than stated, the customer’s requirements can be addressed exclusively to the forwarder due, again, to his responsibility for the contract. (In turn, on the basis of his own agreements with the participants in the process, he presents his claims to them).

Reporting and taxation

Tax reporting issues are determined by the chosen taxation system. The UTII system, as the most popular among individual entrepreneurs, can be applied to transportation contracts subject to the following conditions:

Provision of motor transport services for the transportation of goods by entrepreneurs who have ownership or other rights to transport (a rental or leasing agreement is suitable).
The vehicle fleet should not exceed 20 vehicles.
Vehicles do not include trailers, semi-trailers and trailers.
The conclusion of the contract is confirmed by the issuance of a bill of lading.
It doesn’t matter how you pay for the services provided; you can pay in cash or by non-cash payments.

Other transport services are not included in the list of activities to which UTII can be applied, but it is quite possible for an individual entrepreneur to conduct business using the simplified tax system.

In order to choose the right taxation system, individual entrepreneurs should systematize the list of services provided and study the regulatory requirements for doing business in the field of transportation.

Taxes on contracts for cargo transportation and transport services

The forwarding agreement provides for intermediary operations; tax is imposed on profits from the fee received for the services of the forwarder. Money from the customer transferred to fulfill obligations under the contract is not profit, taxes are not paid on it. In addition, the forwarder's expenses for fulfilling the terms of the contract are reimbursed by the client and are not taken into account when calculating taxes. This is evidenced by letters from the Ministry of Finance of Russia dated May 24, 2012 No. 03–03–06/1/270, dated January 30, 2012 No. 03–11–06/2/13, dated June 14, 2011 No. 03–07–08/185, dated 01.12.2009 No. 03–11–06/2/252, dated 30.03.2005 No. 03–04–11/69.

And also the forwarder pays value added tax on the amount of remuneration (letters of the Ministry of Finance of Russia dated June 14, 2011 No. 03–07–08/185, dated March 30, 2005 No. 03–04–11/69, dated June 21, 2004 No. 03–03– 11/103). After the individual entrepreneur provides other transport services under the contract, the amount of VAT is calculated and an invoice is issued within five days.

Documentation of the transaction

There are several options for agreements, the type of which determines the list of services provided and the responsibilities of the parties.

Forwarding agreements

The most common are the following:

Contract-order. It is assumed that the forwarder has a power of attorney from the client, while maintaining the responsibility of the customer. It is required not only to compensate for all expenses incurred during the provision of the service, but also to pay the appropriate remuneration.
Commission agreement. This scheme involves the carrier acting on its own behalf, but with the redistribution of all bills to the client. He also pays remuneration for the amount of work done. Given the personal responsibility of forwarding, the issuance of powers of attorney is not provided.
Agency contract. This type of contract provides the opportunity to act independently or on behalf of the client with the appropriate power of attorney. Even a scheme is allowed in which part of the transaction is carried out on behalf of the forwarder, and part - on behalf of the client of the company.

Important! In accordance with the above features, transport and forwarding services can be considered as an independent activity in which the forwarder is able to enter into contracts for the provision of transport services.

In this case, the range of services provided is not limited solely to the transportation of goods, but covers the entire related spectrum.

With this scheme, the forwarder can keep secret for the client all expenses incurred in the process of interaction with third parties involved in the transportation process. All financial settlements of the client are made only with the help of the forwarder specified in the contract, which is already settling with third parties. This scheme implies that the forwarder maintains the secret of his income and the list of partners with whom interaction is organized.

Transport services, which include aviation and railway services, are an important part of modern life. Our experts have prepared articles for you that tell you about the rules for a child traveling on public transport and about filing a claim or complaint against the driver, including against SDEK and other transport companies.

How to draw up a contract for the provision of transport services?

When faced with the problem of delivering goods, the client is looking for a transport company and thinking about how to issue a DOTU and what information needs to be displayed in this document? Participants in such an agreement may include individual entrepreneurs, enterprises and individuals. The contract can be drawn up for one shipment or for a long-term relationship. In essence, such an agreement is a standard contract for the provision of services, with no specific features that distinguish such agreements from others.

Note: The more precise and detailed the requirements and conditions are set out in the agreement, the easier it will be for them to monitor the cargo transportation process and evaluate performance results.

The document must be filled out on A4 sheet. The contract should not have errors, corrections or deletions, just like a similar agreement for the provision of services.

The algorithm for filling out the DOTU is the same as for any other agreement, displaying the details of the parties, their rights and obligations to each other, a description of the conditions of transportation and their terms, the procedure for accepting goods, payment for transportation, as well as the grounds for terminating cooperation.

It is recommended to maintain the structure of the document as in the standard DOTU form with the following sections:

Subject of the Agreement.
Action start time.
Duration of provision of services.
Rights and obligations of the parties.
Algorithm for acceptance and delivery of services.
Payment procedure for transport services provided.
Responsibility of the parties.
Procedure for terminating cooperation.
Final terms.
Details of the parties and signatures of the parties to the agreement.

At the request of the parties, the names of sections and their sequence can be adjusted and even deleted, except for essential ones, and also, if necessary, new ones can be added.

The required sections to be filled out in DOTU are:

1. Preamble. The details of the parties are filled in here, indicating:

For legal entities persons:
Name of the enterprise.
Position and full name leader.
The basis giving the right to enter into an agreement.
For individuals:
FULL NAME. party to the agreement.
Passport details.
Place of residence.

At the end of the section, the standard phrase “have entered into an Agreement as follows” is filled in.

2. Subject of the agreement. This section sets out the contents of the agreement. For example, “The Contractor is obliged, at the Customer’s request, to provide services for the transportation and support of cargo, and the Customer will need to pay for the work performed on a timely basis.” Also, the section can describe additional logistics or security services by agreement of the parties.

If there are several stages of work, you will need to list the services provided in detail and as clearly as possible.

If the list of services is too voluminous, then a service specification is drawn up on a separate sheet, with the compiled specification attached to the main DOTU as an integral part of it.

In the same section, you can note the place of provision of services, as well as the possibility of the contractor engaging third parties to fulfill the order.

3. Responsibilities of the parties. This section is important. It requires specifying the obligations of the parties to the transaction. The parties can adjust the text taking into account mutually beneficial interests for fruitful cooperation. The section outlines the responsibilities of the Customer and the Contractor.

4. Procedure for performing services. This indicates the procedure for receiving an order, indicating the deadline for its execution, as well as the procedure for notifying the contractor about the completion of the service. In addition, you can prescribe ways to resolve controversial issues.

5. Payment procedure. This section is also of no small importance when compiling DOTU. The settlement procedure can be displayed in the contract or on a separate appendix, which will become an integral part of the main agreement. Amounts are written in numbers and in words. The terms and methods of making payments and the possibility of advance payment are also noted.

6. Acceptance of performed services. The section outlines how the performance of the service is recorded and how claims are made regarding the quality of their performance. A document confirming the execution of transport services may be an acceptance certificate.

7. Responsibility of the parties. Text is displayed here listing responsibility for violating DOTU requirements, in accordance with the legislative norms of the Russian Federation.

8. Duration of the contract. The section displays the time the agreement entered into force and the duration of its validity. The wording usually looks like this: “the agreement comes into force on the date of signing and is valid until all conditions are fulfilled by both parties.” Also here you can note the conditions for early termination of cooperation, indicating the warning period of the planned intention.

9. Final provisions. The order in which disputes between the parties are resolved is displayed here. The procedure for changing the terms of the agreement, the number of copies of the document, the provision on trade secrets, etc.

10. The preparation of the DOTU is completed by filling out the section “Details of the parties”, where all information about the parties to the transaction is filled in and then the parties sign a document with a transcript of the names of the signatories.

To summarize, it can be noted that the preparation of a DOTU is almost no different from a similar agreement for other services. The structure of the document and the content of the paragraphs are practically the same as in other similar documents.

To clearly familiarize yourself with the rules for drawing up transport contracts, it is recommended to watch the video.

SUBJECT OF THE AGREEMENT

1.1. Under this Agreement, the Contractor, on the basis of applications, undertakes to provide the Customer with transport services, namely passenger transportation by passenger vehicles, within the territory of the city.

1.2. The Contractor provides services under this agreement on its own or by third parties using its own or rented cars.

1.3. The Customer undertakes to pay for the Contractor's services for the transportation of passengers, carried out under this Agreement, in the manner and within the terms provided for in this Agreement.

OBLIGATIONS OF THE PARTIES

2.1. The Contractor undertakes:

2.1.1. At any time of the day, ensure the provision of the required number of technically serviceable passenger cars with drivers at the points and times specified by the Customer.

2.1.2. Before the date of each month, provide the Customer with a Certificate of acceptance and transfer of services on the transportation work performed during the previous month, as well as an invoice for payment for the work performed.

2.1.3. Guarantee the Customer the provision of the services specified in clause 1.1, clause 1.2 of this Agreement at the approved tariffs in accordance with Appendix No. 1 to this Agreement.

2.1.4. Inform the customer about changes in tariffs for the Contractor's services in writing no later than days before the introduction of new tariffs. At the same time, the Contractor reserves the right to unilaterally and without prior notice to the Customer temporarily increase the tariffs during federal holidays.

2.2. The customer undertakes:

2.2.1. Pay for services under this agreement in the amount, on time and in the manner provided for in this Agreement.

2.2.2. Guarantee the Contractor's compliance by passengers transported by the Contractor on the Customer's orders with traffic rules, driver requirements, as well as their compliance with public order. The possibility of a passenger being in a car in a state of strong alcoholic intoxication, causing the latter harm to the car, or committing other actions that threaten the safety of the driver, other passengers and road traffic is excluded.

PROCEDURE FOR IMPLEMENTATION OF THE AGREEMENT

3.1. The Customer, at least one hour before the intended trip, orders a car through the Contractor's dispatch service. Orders placed after the specified deadlines are considered urgent and are carried out by the Contractor without guaranteeing the availability of a free car and compliance with the start dates of the trip.

3.2. 15 minutes before the intended trip, the Contractor must inform the Customer about the details of the delivery of the car (make, color, license plate number of the car).

3.3. Disputes and disagreements arising from this Agreement or in connection with it will be resolved by representatives of the parties through negotiations. If no agreement is reached, the dispute is referred to the judicial authorities.

PAYMENT PROCEDURE

4.1. The cost of services provided by the Contractor is determined in accordance with Appendix No. 1, which is an integral part of this Agreement.

4.2. Settlements between the parties under this agreement occur in the following order:

4.2.1. Within calendar days from the date of signing this agreement, the Customer transfers to the Contractor’s bank account a sum of money in the amount of rubles as a deposit for the services provided by the Contractor.

4.2.2. The amount of the deposit is taken into account in settlements between the Contractor and the Customer, and the balance remaining after settlements is carried forward to the month following the reporting month.

4.2.3. At the end of the reporting month, before the date of the next month, the Contractor issues an invoice to the Customer for services performed for the reporting period, and also provides a Service Acceptance Certificate. The Service Acceptance and Transfer Certificate is signed by the parties within days from the date of receipt of the Certificate by the Customer.

4.3. Based on the provisions of Chapter 21 of the Tax Code of the Russian Federation, the sale of services under this Agreement is not subject to VAT taxation, the amount of tax is not presented to the Customer, and invoices for the sale of the Contractor’s services are not prepared.

4.4. Payment for the Contractor's services under this Agreement can be made by the Customer in the following ways:

4.4.1. by bank transfer to the Contractor's bank account using the details specified in the invoice for payment;

4.4.2. for cash payment to the Contractor's cash desk.

4.5. Full payment for services under this Agreement is made no later than the date of each month for the past month.