Give-and-take raw materials: features of transactions

In the international practice, transactions with tollingraw materials are called tolling, which represents the type of oncoming trade and is characterized by the processing of raw materials provided to the processor. At the same time, give-and-take raw materials are equivalent to the volume of goods. Delivery of finished products is made out in a contract. Processing of tolling raw materials is practiced, for example, in the production of petroleum products from oil, in the aluminum and electronics industries, in the production of consumer goods, when tailoring clothes from the customer's material. Operations with tolling raw materials are made within the borders of one country (internal trolling), and external trolling can also be carried out - processing of raw materials obtained from abroad.

Economic content and accounting for goodsraw materials is that the owner of raw materials, not having its own processing facilities, provides its processing enterprises with the necessary volume for the production of a certain quantity of goods. The cost of raw materials the customer covers the processor associated with production costs, as well as provides the company a certain share of profits.

The contract for tolling raw materials consists, withone side, the owner, the supplier of raw materials and the buyer of the processed products, and on the other hand, the contract is signed by the processing enterprise. The subject of the contract is the processing of finished products in accordance with agreed conditions, indicators and technical and economic standards. As a supplement to the contract, located on the same territory of the party, they conclude a contract with each other detailing all the features and terms of delivery of raw materials.

Companies that provide tolling raw materials forexternal market, it is necessary to remember that the cost of raw materials and finished products is determined on the basis of world prices for the implementation of international supplies, and for domestic transactions - at wholesale prices.

International transactions are subject to customscontrol, in which case trolling operations are called processing under customs control. Its use makes it possible to release the contract parties from economic measures of state influence, export duty dumping, if the customs control confirms that during the production process, products were manufactured from the customer's raw materials specified in the contract and that this product is to be exported.

Peculiarity of performance of obligations under the contracttrolling is that compensation for damages and payment of fines is usually not in cash, but in a commodity form. If the supplier delivered tolling raw materials with a violation of the deadline or inadequate quality, then at the request of the processor, he must additionally supply a quantity of raw materials that will reimburse the losses and cover the amount of fines.

In Russia, operations ontolling basis. The use of trolling makes it possible to fulfill large international orders in the conditions of an economic crisis, with a shortage of current assets and lack of financing from extractive enterprises. So, for example, with the help of operations on processing customer-supplied raw materials, the textile enterprises of Saratov and Moscow were able to tailor and export to the United States large quantities of men's coats and women's suits made from the fittings and fabric of the supplier. Sayan aluminum plant under trolling contracts was able to process the supplied raw materials and export aluminum finished products.