Організаційні засади імплементації толінгових операцій суб’єктами зовнішньоекономічної діяльності

Abstract

Розглянуто тлумачення поняття “толінг”, виділено ключові критерії визнання толінгових операцій. Сформовано типовий алгоритм імплементації толінгових операцій та охарактеризовано ключові його етапи. Узагальнено перелік документів, необхідних для отримання дозволу на переробку на митній території України. Розвинуто принципи толінгу як базові постулати його здійснення.The actuality of research is caused by the fact that presently the crisis situation of a number of domestic enterprises prompts managers to find alternative ways to use their own powerful production, technical, technological and human resources. In such conditions tolling is one of the methods of maintaining and developing the activities of domestic business entities. There is no legal interpretation of the essence of the term “tolling” in Ukraine, but it is widespread in scientific sphere. Therefore the scientific definitions of tolling operations are considered in the article. Development of organizational principles for the implementation of tolling operations determines the following objectives: to consider the essence of the concept of "tolling" in existing scientific works, to identify the key criteria of tolling operations, to reveal the algorithm of tolling, to reveal the peculiarities of state responsibilities of the processing enterprises, to develop the principles of tolling as the basic postulates of its implementation. The process of tolling operations’ implementation includes following stages: determination of restrictions or prohibitions for the import of certain types of goods for processing in Ukraine, conclusion of a foreign economic agreement, obtaining a written permission to process goods in Ukraine, customs clearance of raw materials in the customs regime of processing in the customs territory, the manufacturing process of transforming raw materials into finished goods with the registration of all necessary documents, customs clearance of products, raw materials’ waste and residual in the customs regime of re-export, conducting mutual settlements, preparation of reports for submission to the customs authorities to confirm compliance with the customs regime of processing in the customs territory. An important aspect of the implementation of tolling operations is the conclusion of a contract. The main provisions of contract are: conditions of supplying raw materials and finished products in accordance with the rules of INKOTERMS, norms of raw material consumption per unit of finished goods, standards for the output of finished products, quality of raw materials, assortment of finished products, a list of other enterprises involved in the processing, if any, terms of orders’ execution, technology of processing, the form, volume and procedure for payment for services on the processing of tolling raw materials, conditions for handling residues and waste of raw materials, responsibilities of sides. Execution of the contract is carried out in the form of raw materials, finished goods, money or combination of these three forms. To effectively manage tolling operations, the following principles should be observed: the principle of informativeness, the principle of functional expediency, the principle of balance, the principle of target orientation, the principle of objectivity, the principle of multivariateness, the principle of participativity, the principle of a process approach.