A forwarding receipt is issued when an enterprise engages a third-party transportation company to transport inventory items. This document is included in the mandatory set of forwarding documents and is an annex to the agreement between the shipper or consignee and the transport organization. It refers to primary documentation and therefore it is necessary to treat its preparation carefully, observing all the norms and requirements established for this type of paper.
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Peculiarities
The peculiarity of this receipt is that it indicates the temporary transfer of rights to the transportation object to forwarding companies. Also, the forwarding receipt does not contain information about the amount or other conditions of transportation. It contains information about the participants in this transportation of goods, as well as all the main characteristics of the goods being transported, namely: weight, dimensions, packaging, cost of the cargo itself.
Another feature is that this document is needed by all three parties to such a transaction: the shipper, the consignee and the forwarder.
What will happen if you don’t make up
Speaking about what will happen if you do not draw up the transfer paper, it is important to remember why you need a forwarding receipt. This is a document that protects the interests of both parties, without which the legal transfer of responsibility for the cargo from one party to the other will not take place, and subsequently the parties will not be able to present any claims to each other regarding the execution of the contract. At the same time, the legislator allows the execution of another paper instead of the established form, which would contain all the necessary information about the goods and the moment of its transfer to the forwarder. Provided that such paper is drawn up, the form is not mandatory.
What is it for?
All parties to this type of transaction need a forwarding receipt: both the recipient, the sender and the forwarder. For the sender, this document is a guarantee that the transportation company has accepted the cargo from him for this transportation. And this proof is also important for the forwarder himself. Since anything can happen during transportation, this contains basic information about the object being transported.
For the recipient, this document is also important for accepting the cargo for accounting.
After the forwarder has received the goods for transportation and all the accompanying necessary papers have been completed, he is the responsible person for this shipment.
It is important to know that the forwarding receipt does not include information about the conditions of transportation. For this purpose, there is a special document that is drawn up by the sender, and is called an order to the forwarder. It is he who determines the list and conditions of the services provided.
Instruction to the forwarder
The document is intended to describe the services that will be provided to the client and the conditions under which they will be provided. The client (in our case, a trading company) must fill out the order to the forwarder - clause 8 of the Procedure. That is why not only freight forwarders, but also their clients are required to know and comply with the Procedure approved by the Ministry of Transport (clause 3 of this document). A trading company can each time draw up a separate order for a single forwarding service or fill out one for “several services” in systematic cooperation with a specific forwarder. The form is filled out in duplicate and signed by the client. As a general rule, the order must be drawn up on paper, however, by agreement of the parties, another method can be provided.
We list the distinctive fields of the order to the forwarder (compared to other forms):
- notify the party about the arrival of the cargo. If necessary, the client must make a note about the need to notify him (the shipper or other person) about the arrival of the cargo;
- goods ready for dispatch, place, date. The name and exact address of the location of the cargo is indicated;
- type of transport (on which the cargo is supposed to be transported);
- destination (cargo delivery);
- insurance. Specifying information about cargo insurance is at the discretion of the client. Insurance information is entered here (policy number and date, full company name of the insurance company, its location, it is also necessary to formulate the insurance conditions relating to a specific shipment);
- required documents. The documents attached to the forwarder's order and necessary for the transportation of goods are listed.
Note. The completed order is sent to the forwarder and reviewed by him within the time period established by the contract. After this, the order with a mark of approval is sent by the forwarder back to the client. In case of refusal to accept an order, the transport company must justify it. Only after the client has received the agreed order back does the forwarder begin to execute it.
Who applies and is it mandatory or not?
From the name of the forwarding receipt it already becomes clear that it is drawn up by the forwarding agent. He must formalize it at the time the cargo is transferred to him. The client must pay the invoice for transportation. Since it includes information about the object of transportation, the sender provides it to the person responsible for transportation.
To account for income tax expenses, you need a package of transportation papers, including a receipt, that is, in other words, a document confirming that the person responsible for transportation accepted the cargo. Thus, the receipt is a mandatory document for accounting and tax purposes.
What are the requirements?
The forms of documents listed in the rules, including the form of the forwarding receipt, were approved by Order of the Ministry of Transport of the Russian Federation dated February 11, 2008 No. 23. The same document approved the procedure for their execution. The following requirements apply to the document:
- the form is printed typographically on an A4 sheet, font No. 14;
- the name of the document is written in font No. 16, bold;
- it is allowed to fill out the form by machine or by hand with a blue or black pen; blots or corrections are not allowed in the document;
- drawn up in two copies: one is given to the client, the other remains with the forwarder;
- the document is signed by a representative of the company organizing the transportation; a stamp on the forwarding receipt is not required.
Does it replace the waybill?
In order to understand whether such documents are interchangeable, let’s consider two situations.
The first situation is that if a forwarder signs an agreement with a company specializing in transportation, then he needs an invoice for the goods. But its preparation does not negate the fact that it is necessary to fill out a receipt. That is, the following picture emerges: the sender transfers the cargo to the forwarder, and a receipt is drawn up that the cargo was received by the forwarder. Purely theoretically, during this period of time and during the transportation period, the cargo belongs to him. Next, the shipment is transferred to the transport company, which, in turn, fills out the transport bill of lading and gives it to the forwarder.
The second situation: if the forwarder transports the cargo himself. In such a situation, a waybill is not required.
But in any case, the receipt does not replace the invoice; these are two different documents and they are drawn up differently, and are intended for different purposes and are accounted for differently in accounting.
In addition, companies providing cargo transportation services are required to fill out travel forms.
Other nuances
The receipt is not a negotiable document, so the company's client does not have to return it to the freight forwarder after he has fulfilled his obligations under the existing agreement.
Errors in the document are not allowed, and corrections are not permitted. If the forwarder makes a mistake during the preparation of documentation, he simply needs to start drawing up the receipt again. Most of the fields in this document are intended to directly describe the cargo, making it easy to identify. This is necessary not only for the forwarder himself, but also for traffic inspectors who can stop the truck for inspection. They usually study the information contained in the invoices and forwarding receipts. The data in these documents must be identical.
Other forwarding documents include a warehouse receipt and an order generated directly for the forwarder. Based on these documents, the forwarder assumes the responsibility not only to transport the cargo, but also to protect it so that it remains intact during transportation. It is for these services that the specialist’s fee is intended.
If necessary, the contractor may involve third-party organizations to complete the task. Most often, carrier services are used for this.
Compilation rules
The form is not approved by law, so it can be filled out arbitrarily in accordance with the organization’s office management rules. Many companies use the old form because it contains all the information they need to fill out.
The document must contain the following information:
- about the client-shipper;
- about the client-consignee;
- forwarder;
- date and serial number of the forwarding receipt;
- information about the cargo itself;
- the number of cargo pieces is indicated.
There should be no blots or mistakes. Moreover, it is strictly forbidden to provide false information, since in some situations this document may have legal significance.
If suddenly a mistake is made somewhere, you should not correct it, but fill it out again. The receipt can be written either by hand or printed. This can be done on the organization's letterhead or on a simple blank sheet of paper.
Moreover, it must contain the signature of the forwarder. As a rule, it is drawn up in two copies (one for the forwarder, the second for the sender). But there are times when more copies are needed. Moreover, each must contain the signature of the originator.
Forwarding receipt form
Legislation
According to Art. 2 Federal Law of June 30, 2003 (as amended on June 7, 2016) No. 87-FZ “On transport and forwarding activities”, when performing forwarding services, the following documents are required:
- instructions to the forwarder;
- forwarding receipt;
- warehouse receipt.
These papers are an integral part of the transport expedition agreement.
The carrier, in turn, undertakes, at the expense of the other party (client, customer - shipper or consignee), to provide services related to cargo transportation specified in the forwarding contract (Clause 1, Article 801 of the Civil Code of the Russian Federation). For these services he is entitled to remuneration. If necessary, the contractor may involve third-party organizations in performing the task, unless otherwise provided in the contract.
How to write a forwarding receipt - detailed instructions
- It is imperative to indicate the current date of writing the receipt, corresponding to the date of acceptance of the cargo. Next, enter the number of this document in accordance with the numbering of the company’s document flow.
- Then information about the sender is written, which includes name, address and telephone number.
- Then the same data is written about the recipient.
- And information about the forwarder is indicated. This can simply be his last name, first name, patronymic, or you can additionally indicate passport details.
- The main block contains information about the cargo itself: country of origin, its individual number or barcode, rules and conditions for transporting the goods, or so-called labeling. It is represented by symbols, icons and special designations.
- Then you need to mark the container category. These can be cans, bags, sacks, plastic or cardboard boxes, and the number of spaces they occupy. It is also necessary to indicate the weight of the product with and without a box, the size of all the main parameters and the cost according to receipts.
- Then the conditions of acceptance and terms of services between the client and the forwarder are indicated, namely the obligations of the forwarder for acceptance and transfer, ensuring the safety of the cargo during transportation.
- At the end, the paper is signed by the forwarder with a transcript of the signature. The seal is placed according to desire and possibilities.
Sample of forwarding receipt
Warehouse papers
The forwarder's warehouse receipt is a document that is drawn up by the employee responsible for transportation and is handed over to the client when the cargo is accepted for storage. It has the same function: to record the moment of transfer of goods from the forwarder to the recipient and its condition during transfer.
Organizations categorized under civil defense are enterprises of particular importance to the economy or culture of the country, mobilization buildings or orders. The classification is carried out by executive authorities of the constituent entities of the Russian Federation.
Who has the right to sign waybills?
The right to sign on waybills is the authority of officials of the organization, which allows you to certify the contents of an outgoing document with information about the movement of vehicles. It is signed:
- mechanic;
- health worker;
- dispatcher
Application for closure of an individual entrepreneur: how to write and when to submit An application for deregistration of an individual entrepreneur in form P26001 is a document that is necessary to terminate activities as an individual entrepreneur and be excluded from the Unified State Register (USRIP). According to Federal Law-129, it is submitted to the tax office at the place of residence or the MFC.
How to write off strict reporting forms The form of the act of writing off strict reporting forms (0504816) is a primary accounting document with the help of which the balances of the BSO on the accounting account are reduced. Please note: the form has changed as of September 27, 2021!
What is the fine for not submitting a SZV-TD report on time? The fine for not submitting a SZV-TD report on time for an organization is from 500 to 50,000 rubles. Exactly how much you will have to pay for information submitted to the Pension Fund incorrectly or lately depends on the number of errors and other factors.
Legal advice
As was already written above, the receipt is very important not only for the client, but also for the forwarder himself. Its significance for him is determined by the fact that this document is necessary for accepting contract expenses in the inventory account in accounting. That is why you need to fill out the form correctly, without blots and mistakes, and even more so without inaccuracies.
But at the same time, it is important to know that the receipt does not confirm transportation costs, since it does not contain information for the period of transportation. It contains data only about the cargo, the recipient and the sender. An invoice for payment is issued and paid separately. Therefore, to confirm the transportation costs, you need a waybill.
Just like the forwarder, the sender and the recipient are also interested in the entire package of transportation papers for accounting and tax purposes. Transportation companies need documents to confirm the right to use the zero value added tax rate. To the sender and recipient to apply deductions for value added tax regarding the costs of transporting goods under contracts.
Thus, this receipt is a very important document for all participants in the transportation of goods. It is needed for accounting and tax purposes, as well as for the responsibility of the forwarder to clients. Therefore, special attention and accuracy must be paid to filling out and completing this receipt. So that later in the event of any unpleasant situations, there will be a paper confirming the acceptance of the cargo by the transport company.
Why is it important to fill out the form responsibly?
The fact is that, according to paragraph 5 of Art. 3 of the Law, the timely provision of complete, accurate and reliable information about the properties of the cargo, the conditions of its transportation and the documents necessary for customs control is entrusted to the freight forwarder’s clients. Until the receipt of this information, the freight forwarder has the right not to begin fulfilling his obligations under the contract (clause 4 of article 3 of the Law). Moreover, having received such information, the forwarder has the right to verify its accuracy. The right, rather than the obligation, to check can have both positive and negative implications for the client. Let's give an example (Determination of the Supreme Arbitration Court of the Russian Federation dated March 23, 2007 N 2792/07). The client instructed the forwarder to organize the transportation of cargo (bananas) in isothermal rolling stock. At the destination, damage and deterioration in the quality of the cargo were recorded. The client believed that the transport company was to blame for this, and the reason was non-compliance with the temperature regime during transportation. The client demanded that the forwarder compensate him for the damage caused. The court supported him. After all, the forwarder is obliged to do this unless he proves that the damage occurred as a result of circumstances that did not depend on him (Article 7 of the Law). The forwarder tried, but was unable to convince the court that he had already received bananas of inadequate quality from the client for loading, and all because he neglected the right to check information about the cargo.
Now there is a reverse example, when due to his negligence the client, and not the forwarder, suffered (Definition dated February 20, 2008 N 1321/08). The client designated the cargo as “equipment” in the forwarding documents and presented a video camera for transportation. The cargo was lost and the client demanded compensation for its cost. It was calculated based on the price of the video camera (70 thousand rubles), but he received much less, namely 1 thousand rubles. (according to the agreement at the rate of 2 USD per kg). The judges considered this amount of compensation sufficient. According to Art. 7 of the Law, in the event of the loss of cargo accepted for transportation without a declared value, the forwarder is obliged to compensate the client for damage in the amount of the actual (documented) value of the cargo. However, it was impossible to draw an unambiguous conclusion from the documents that it was the video camera that was presented for transportation.
Main functions of the document
A warehouse receipt, sometimes called a warehouse receipt, is designed to perform functions in the following form:
- guarantees of safety of property in accordance with the requirements specified in the text of the documentary receipt;
- security guarantees (items cannot be issued upon presentation of copies of receipts);
- the rights of the owner of the thing to file claims against the custodian organization (warehouse);
- the ability to receive an item from the warehouse not completely, but in parts;
- using the document as a banking instrument if collateral is required under a loan agreement.
Results
A forwarding receipt is drawn up when the actual transfer of cargo to the forwarding agent occurs. It is allowed to replace it with a document of a different form containing the details required for receipt.
Sources
- https://clubtk.ru/forms/dokumentooborot/kak-sostavit-poruchenie-ekspeditoru
- https://WiseEconomist.ru/poleznoe/46010-ekspeditorskie-dokumenty
- https://www.lobanov-logist.ru/library/363/58877/
- https://glx.su/obrazec-zayavki-na-perevozku-gruza/
- https://oraspiske.ru/kak_pisat/skladskaya-raspiska
- https://ZnayBiz.ru/predprinimatelskaya-deyatelnost/kontragenty/dogovornye-otnosheniya/ekspeditorskaya-raspiska.html
- https://oraspiske.ru/vidi/ekspeditorskaya-raspiska
- https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/obyazatelna_li_ekspeditorskaya_raspiska/
- https://clubtk.ru/forms/dokumentooborot/ekspeditorskaya-raspiska
- https://BusinessMan.ru/ekspeditorskaya-raspiska-dlya-chego-nujna-i-kak-ee-oformit.html
- https://assistentus.ru/forma/ekspeditorskaya-raspiska/
Is it possible to track the cargo?
Another unique purpose of the receipt is the ability for the customer to track exactly where his cargo is located. To do this, you can use various services located on the Internet.
Tracking cargo using a forwarding receipt is considered a simple process, since it is enough to enter the document and cargo number, as well as the application number, in the selected service. Based on the information entered, the client will be able to understand exactly where his cargo is located, as well as how quickly the terms of the contract will be fulfilled by the forwarder.
