Unified form TORG-10: sample filling and form, by whom it is filled out and where it is used

TORG-10 is an accounting document related to unified forms. It was approved by the State Statistics Committee of the Russian Federation on December 25, 1998. It is used by trading enterprises when registering transactions for the sale of inventory items.

The form is a list of goods that are ready for sale and packaged in containers, i.e. equipped for transportation.

• 1 Where and in what cases is it used
• 2 Who fills it in
• 3 What documents is it used with?
• 4 How to format correctly 4.1 Filling out algorithm and design recommendations

Who fills out the TORG-10 form

The specification is filled out by organizations that sell goods in closed containers - boxes, barrels - to provide information about the number of places and valuables packed in them. Information about containers and packaged goods is shown separately from each other. The function of filling out the specifications falls on the warehouse employee who packaged the selected goods. The same person certifies the completed document with his signature.

Next, the TORG-10 form in two copies is sent to the person who will deliver the cargo to the recipient, this may be the driver, forwarder or other responsible person. On one copy, the person who accepted the cargo puts his signature confirming receipt of the goods in the container. This copy is returned to the warehouse employee for further storage. There is no need to submit the document to the accounting department; the specification is needed solely for warehouse needs.

The carrier takes the second copy of the specification to the buyer and hands it over with the rest of the shipping documentation. The buyer uses the specification to compare the actual cargo received with documentary data.

Who signs the TORG-10 specification

The completed specification is signed by two people:

• The materially responsible person of the warehouse, performing the function of issuing goods and materials;
• Driver, forwarder, carrier who accepted the goods for transportation.

Together with which documents is the TORG-10 form drawn up?

Along with the specification, a packaging label is issued in the warehouse according to the TORG-9 form; this form is filled out by a warehouse employee who packs the collected goods into closed containers (boxes, barrels, cartons). The label shows information about the product that is contained in each individual location.

The TORG-9 form is filled out in two copies for each place; instead of the third copy for transfer to the buyer, the TORG-10 summary specification is filled out, which collects information for each place. If the specification is not drawn up, then a third copy of the label is additionally prepared for each individual place.

The specification is attached to shipping documents, including:

• Invoice (commodity or goods-transport). Read also the article: → “Consignment note (Bill of Lading). Form and example of filling out form 1-T.”
• Consignment note when delivering cargo by a transport company;
• Invoice if the seller is a payer of added tax (VAT).

What documents is it used with?

Before filling out the specification, the unified TORG-9 form, which is called “Packaging Label,” must be completed. It contains data on valuables packed in a separate place, and is drawn up by an employee of the warehouse department, who is listed as the materially responsible person for storage. It is applied to each packed area. From this primary document, information is transferred to TORG-10.

ATTENTION! If there is no specification, then three copies of TORG-9 are required. When the TORG-10 form is filled out, it is permissible not to draw up a third copy of the document.

The specification accompanies the following accounting documentation:

• waybill and waybill;
• invoice;
• an invoice for payment.

Details for filling out the specification

To fill out the TORG-10 form, you need the details of the organization and information for each allocated place. This information is taken from the TORG-9 packaging label, which is mandatory for each warehouse facility if goods and materials are packed in closed containers, for example, in boxes, boxes, barrels. The labels are filled out by the packer and then checked by the warehouse release person.

After verification, MOL begins to compile a consolidated specification based on the issued labels.

Shipping Specification

When carrying out cargo transportation, including international, the transported goods must have appropriate accompanying documentation. This documentation is internationally standardized; it is based on a form developed by the Economic Commission for Europe, on the basis of which standard accompanying documents were created. One of these documents is the shipping specification, which serves to accept the goods in terms of their completeness and quality.

This commercial document included a list of all types and varieties of goods that are included in a specific shipment of transported cargo, and for each product its place, quantity and type are indicated.

A shipping specification is used, compiled in triplicate, thus:

• the first remains in the files of the customs authority that processed the shipment of the cargo;
• the second and third copies are placed in a sealable cargo compartment of a truck or container. When transportation under customs control is completed, the second copy is collected by the customs authority at the destination, and the third copy is attached to the cargo declaration after completion of customs clearance.

When filling out a shipping certification, the form must have the shipping document number, signature, and numbered stamp in the upper right corner.
The forms of this document can be found on the Internet, for example, at https://dogovor.perm.ru/dog_23_29.php or https://www.biblioteka-regenta.ru/jopos/otgruzochnaya-spetsifikatsiya-blank.php. You can also find detailed recommendations on how to fill out the shipping specification; a sample filling can also be useful. If we are talking about internal transportation of goods without crossing the state border, then there is a unified form TORG-10, which is filled out in duplicate by the warehouseman of the sending organization at the stage of packaging the cargo before its transportation. One of the copies is sent to the sender’s accounting department, and the second is attached to the invoice and sent to the recipient of the goods (buyer). Form TORG-10 is one of the types of primary accounting documentation. If the goods are sold with containers, information about its weight is given on the reverse side of the form.

This form can also be downloaded on the Internet, for example, at https://blankiroom.ru/news/2009-06-23-10.

Author: Artyom Bogdanov

Recommendations for the design of the TORG-10 form

The filling procedure is carried out by the financially responsible person who releases the valuables from the warehouse to the carrier. The information to be filled out is taken from the TORG-9 packaging label, which is attached to each packaged item. The specification form was put into effect by the State Statistics Committee in 1998. Resolution No. 132 of December 25, 1998.

The specification must be filled out on both sides:

• The “header” of the document is drawn up on the front side and information is provided for each item released from the warehouse;
• On the reverse side there is a continuation of the table, as well as fields for indicating summary information about the product and container weight; in the lower part there is space for signatures by responsible persons.

In the specification header fill in:

• Information about the organization - name and contact details, OKPO, type of activity according to OKDP;
• Name of the department from which containers with goods are issued;
• Operation type code, if such coding is established in the organization;
• Specification number;
• Compilation date – the day on which the goods are actually released from the warehouse to the carrier’s representative.

The tabular part provides information for each individual place; information on containers in the table is highlighted in a separate column, and is also presented in a summarized form on the reverse side of the TORG-10 form.

The table is filled out as follows:

On the reverse side of the TORG-10 form there is a continuation of the table, according to the results of which the total quantity, gross weight and tare weight in digital form are indicated in the “total” line. The same information, but in capital form, is filled in special fields under the table.

The financially responsible person who controls the release of goods and materials, packed in containers, from the warehouse, certifies the completed information with his signature.

Next, two completed copies are handed over to the driver (forwarder) who received the goods for certification. These persons confirm the acceptance of the specified number of places with their signatures, after which one copy is returned to the warehouse representative and filed in a folder for storage. The second copy is pinned to other documents accompanying the goods for transfer to the buyer and use as a basis for acceptance of valuables at the place of delivery.

Design example. The organization Fruit Paradise LLC is engaged in the sale of dried fruits. The next delivery of dried fruits includes:

• 20 cardboard boxes of dried apricots, 10 kg each;
• 30 cardboard boxes of prunes, 10 kg each;
• 30 bags of dried fruit compote mixture, 5 kg each.

The warehouse manager drew up the following specification:

How to register correctly

The specification has two sides: front and back. The first contains:

• address part. It includes all data about the organization: name, address, phone number, OKPO, OKDP codes, division, dispensing products, number and date of compilation. Date – the day on which the goods were actually released from the warehouse to the buyer.
• The table requires filling out data for each place, information about packaging, which should be highlighted in a separate line. The tabular part has the following columns: place number, name of the trade item, package number and quantity, type of packaging, gross weight (weight of goods and containers) and containers (without goods).

The reverse side contains a continuation of the table. Here this information is indicated in general.

Blank lines must be crossed out. In the “Total” line indicate the total amount and quantity, weight of packaging and goods. The lower part of the document has lines where this information must be duplicated in capital form.

IMPORTANT! The document is drawn up in two copies.

One is needed for accounting. The second is sent to the client along with the invoice. It must have the signature of the employee who accepted the cargo. Usually this is a driver or forwarder who carries out transportation.

The specification is necessary to verify the actual receipt of purchased valuables with the data specified in the accompanying documentation. After signing, an approval stamp is placed - the seal of the enterprise.

Filling algorithm and design recommendations

There should be no corrections in the document. If the completed form contains inaccurate information, it must be rewritten. When TORG-10 is drawn up by hand, black or blue ink is used. All digital information is indicated both in words and in numbers.

All certification signatures must be on the document. If any of the listed requirements are not met, the document drawn up with errors will be considered invalid.

Errors when filling out specifications

Filling out the specification must be carried out taking into account the following rules:

• in the TORG-10 form you need to enter summary information as a whole for the batch being sold;
• each individual location is shown on a separate line;
• at the end, the results are summed up, indicated in words under the table;
• It is mandatory to have certification signatures on both completed copies of the specification.

Failure to comply with these rules will constitute an error in filling out the TORG-10 form. The absence of a signature from the warehouse employee releasing the goods and the driver who accepted the goods will render the document invalid.