Country of origin of goods: what is it, digital codes, classifier, what are the criteria and rules for determining

To fill out individual documents, both Russians and foreign citizens need to know the citizenship codes in order to enter them in the appropriate fields in the documents. Failure to fill out documents correctly will result in penalties. An individual, whether a citizen of Russia or a foreigner, must know all the necessary codes for the 2-NFDL certificate.

To prepare tax documents, all the necessary information can be found in a special all-Russian classifier, which includes codes for all countries of the world. (Short name - OKSM).

Filling out a certificate by Russians

Regardless of which country is the place of your permanent registration, be it Russia, Belarus, Ukraine or any other country, when filling out tax certificates and other documents related to receiving income and employment, you must know all the necessary codes, OKIN, etc. P. Without filling out the appropriate fields in the documents, these papers will be considered invalid, since they do not provide all the comprehensive information about you.

Citizens of the Russian Federation will need to indicate the code combination of numbers assigned to Russia in the 2-NDFL certificate. It is written in paragraph 2.5 of the second part of the document, with the title “Data about a civilian.” In OKSM Russia is assigned the number 643. This is what needs to be entered in the above-mentioned column.

The status of a stateless person does not make you free from the obligation to enter codes recorded in classifiers into the certificate. Such a person must include in the certificate information about the country that issued him the identity document.

certificate 2-NDFL, as well as a sample of its completion.

Further, while continuing to fill out the certificate, you should indicate in paragraph 2.9 the same number as in paragraph 2.5. Next, indicate the detailed address of the person for whom this document is being drawn up. If we are talking about a foreigner, then this field does not contain a temporary Russian registration, but data about the foreign citizen’s place of residence in his homeland, the code of which he indicates, having copied it from the all-Russian classifier. By the way, this line can be filled in both Cyrillic and Latin.

The procedure for monitoring the reliability of information about the origin of goods

The country of origin is indicated in the application. It is checked only against the certificate of conformity. When executing a contract for the supply of goods included in the List of Order No. 126n, the country of origin can only be changed to a country from the EAEU.

The ordering participant has the right to send the customer a written request for clarification on the accompanying documentation. However, Law No. 44-FZ does not impose uniform requirements for providing a response - only that the response to the request must be posted in a unified information system indicating the subject of the request without indicating the person who sent the request.

For admission to the purchase of pepper goods, General requirements are imposed on Order No. 126n. The country of origin is indicated in the application by the customer. If discrepancies are identified during the execution of the contract, this will serve as a unilateral refusal (on the part of the customer) to fulfill the contract.

If the supplier provides a certificate of conformity and an invoice in which Russia is declared as the country of origin, the customer is obliged to receive accompanying documentation indicating the foreign manufacturer.

If a purchased set of components is assembled or processed, then during the assembly process the country of origin of Russia is indicated (according to accounting requirements), but certificates of conformity for components must also be provided indicating the manufacturing plant of another state.

Applications are not allowed:

1. If, according to Law No. 44-FZ, an auction, competition, request for proposals or quotations is declared invalid.
2. When all final bids propose the supply of goods only from the EAEU.
3. When final bids offer the supply of one product from outside the EAEU.

Government procurement, Investors
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Features of issuing certificates for foreign citizens

Regardless of your citizenship, if you get a job in Russia, you become registered with the tax service.

Employed foreigners are fully subject to the legislation of the Russian Federation, which they are required to follow.

Having received taxpayer status, you receive a TIN. If your country also accepts the use of tax numbers, then both of them will need to be indicated in the 2-NDFL certificate. A foreign worker is allowed to write his personal data in Latin letters. For example, citizens of Moldova can enter their last name and first name as indicated in their passport. This will not be an error. It is important that the certificate data coincides with the data indicated in the foreign passport and other documents.

2-NDFL includes the code and address in the Russian Federation, as well as the code and address in the country of residence.

Table of country codes that are most often found among workers in Russia.

№	A country	Digital code	Letter code
			Alpha2	Alpha3
1	Russia	643	RU	RUS
2	Abkhazia	895	AB	ABH
3	Azerbaijan	031	AZ	AZE
4	Armenia	051	A.M.	ARM
5	Belarus	112	BY	BLR
6	Georgia	268	G.E.	GEO
7	Ukraine	804	U.A.	UKR
8	Kazakhstan	398	KZ	KAZ
9	Kyrgyzstan	417	KG	KGZ
10	Moldova	498	M.D.	MDA
11	Tajikistan	762	T.J.	TJK
12	Turkmenistan	795	TM	TKM
13	Uzbekistan	860	UZ	UZB

That is, if necessary, indicate the code of Russia, you need to write “643” in the column, and in the column “country code of residence” - indicate the code of the country of citizenship. That is, if this is Moldova, you must indicate “498”, if Kyrgyzstan – “417”, if Ukraine – “804” and so on.

Thus, information about the taxpayer’s citizenship is entered into the certificate. If the certificate is prepared for a person who does not have citizenship of any country, then in his case the code “999” is indicated.

Download the complete all-Russian classifier of countries of the world.

Consequences of data mismatch between invoice and certificate

The supplier is responsible if differences are noted between the invoice and the certificate of conformity.

If inaccuracies are identified during the application stage, the application will be deemed ineligible as documents and information were not provided.

If inconsistencies are detected at the stage of concluding a contract, the principle of “minus 15%” to the assigned price will be adopted.

If a discrepancy is recorded at the stage of contract execution, the customer has the right to unilaterally refuse to perform the contract due to the lack of reliable information. It is possible to consider inclusion in the register of unscrupulous suppliers (URS).

If the joint venture is indicated incorrectly on the invoice, VAT deduction may be denied. This can be challenged - the chances of winning are high.

If the invoice does not indicate or incorrectly indicates the name of the country or its code, or there is an error in the customs declaration number, these inaccuracies are considered a minor error, so there will be no obstacle to deducting VAT.

Last changes

As of January 12, 2021, new rules for determining the country of manufacture of certain types of products for government procurement are in effect, which were approved by the Council of the Eurasian Economic Commission in decision No. 105 of November 23, 2020.

The purpose of the rules is to resolve issues of determining the country of origin of goods for government procurement within the framework of the national regime. The document states that the country of origin for public procurement is determined according to the rules that are an integral part of the decision. The document is valid on the territory of the EAEU member states.

Use free instructions from ConsultantPlus experts to understand the rules for applying import substitution in government orders.

To read, you will need access to the system: .

The country of manufacture of products from the list attached to the decision will have to be determined according to the conditions, production and technological operations that are enshrined in this document. These conditions were prescribed in the following areas:

• railway engineering;
• refrigeration and compressor equipment;
• light industry;
• furniture and woodworking industry;
• special mechanical engineering;
• machine tool industry;
• shipbuilding;
• chemical and oil and gas industry.

If manufacturers of manufactured goods of a Member State do not ensure the fulfillment of the conditions and operations that are defined in the list, such Member State has the right to establish transition periods and their validity periods. During the transition period, suppliers of the Member State that established such a period do not participate in government procurement of other Member States for manufactured goods from the list.

How to confirm SPT

If the customer has established prohibitions, restrictions and conditions for the admission of foreign GWS within the framework of the national regime (Article 14 44-FZ), participants are required to confirm the origin with special documents. These documents are prescribed in government regulations and the order on the national regime. These include:

• CCI examination report;
• certificate in form ST-1;
• an extract from the register of products manufactured in the EAEU;
• extract from the register of the Ministry of Industry and Trade.

And in the order of the Ministry of Finance No. 126n dated 06/04/2018, participants are required to declare the country of origin. This means that it is enough to indicate it in the application. No additional supporting documents are required.

IMPORTANT!

If you do not attach supporting documents, the goods from the application are considered imported automatically.

Write-off of sources of origin upon disposal of goods

When conducting the document Sales of Inventory and Inventory and Services

(Write-off of goods and materials), information about the sources of origin from which goods will be written off is filled in automatically.

Automatic filling occurs according to the following scenario:

• Goods that have a Source of Origin and the Attribute of Origin value are filled in are written off;
• Goods that have a Source of Origin are written off, but the Attribute of Origin value is not filled in;
• Products that do not have a source of origin are written off.

Sources of origin can also be changed manually.

the Origins button

you can change the source taking into account the remaining items in the
Goods register of the accounting organization
, or for all sources of origin.

When creating an Electronic Invoice

, product data is transferred from the specified source of origin.

All-Russian classifier

Resolution No. 529, approved by the State Standard of the Russian Federation, became the basis for the creation of a general register, which today is not difficult to find in open sources. Its use is important from the point of view of preventing possible errors made when writing letter and number codes. In accordance with OKSM, each region of origin of the goods - Russia, China, the USA, as well as the countries of the European Union - Italy, Germany, etc. — the directory assigns a digital code and a specific name, the correctness of which is strictly controlled when checking the completion of the relevant fields of the declaration or accompanying documents.

TIN and working patent

A labor patent is issued once a year; it officially allows a foreign citizen to work in a company or for an individual. If you have this document, you will pay taxes to the state treasury on a monthly basis. Obtaining a labor patent is impossible without assigning a TIN; however, you will also not be able to renew the document.

Keep in mind that if for some reason you forgot or lost your certificate number, you can find it through a work patent: to do this, you need to go to the website of the multifunctional service and enter the number and series of the work patent.

A foreigner can find out his TIN through the State Services website. To do this, you need to create a personal account and then, by filling out the necessary form, you will receive all the necessary information. We will tell you more about filling it out below.

Differences from similar terms

The complexities of terminology at the initial stages can confuse entrepreneurs who are not familiar with the specifics of defining a specific territorial entity. There are several similar concepts that require market participants to be especially careful when preparing documentation:

• Designation of origin of products. In this case, we are talking about regions associated with unique products, be it the previously mentioned Tula gingerbread, or another stable combination.
• Manufacturer's location. Despite the apparent identity, the value is not identical to the country of production, which is due to the possible difference between the registration data and the actual location of production facilities.

In addition, it is important to take into account that the provisions enshrined within the framework of Article 33 of Federal Law-44 determine the list of requirements in accordance with which documentation must be drawn up. Such rules, in particular, indicate that the description of an object appearing as the subject of a tender should not contain references indicating trademarks, the name of the place of origin or the manufacturer.

How to find out the TIN number via the Internet?

The identification code is not open information, so it is impossible to find it in the public domain. To find out your tax number, you need to use your personal taxpayer account.

To obtain a taxpayer identification code, you need to download the application or go to the Privat24 website.

1. Log in to the user account.
2. Open the “Details” section.
3. Select the “Card replenishment method” tab, then “Cash in other banks”.
4. The information about the purpose of payment will contain the TIN number (under the Full Name field).

1. Go to the official website of the bank.
2. Open the “All services” section.
3. Go to the “Info” tab.
4. Select "My details".
5. To receive data, select the payment method “Cash in other banks”.
6. Information about the recipient's last name, first name, patronymic and identification code will be displayed electronically.

How to indicate in the application

Here are instructions for correctly indicating the country of origin of goods 44-FZ in the first part of the application:

1. Determine where products are made under non-preferential rules.
2. Indicate the country of manufacture for each item or state that all products are manufactured in the same country. Indicate the code from the classifier of countries of origin of goods according to 44-FZ (OKSM).

Here's an example:

How to determine where a product was made

A memo containing instructions for establishing the place of manufacture of imported products imported into the territory of the EAEU was agreed upon by the board of the Eurasian Economic Commission and contains instructions on how the Russian origin of a product is determined. This aspect is relevant in light of the requirements for organizing public procurement. The conditions allowing recognition of territorial affiliation include:

• Complete receipt or implementation of the production cycle in a specific region.
• Sufficiency of processing of foreign materials.

In cases where foreign raw materials or workpieces were used in the manufacture of products, the country may be recognized as a manufacturer if the following circumstances exist:

1. Processing or production operations have resulted in a change in the classification code defined by the Harmonized Description and Coding System at the level of one of the first four digits.
2. The cost of the materials used, determined based on the calculation results, does not exceed 50% of the final price value.

For products similar to the range covered by legislative measures protecting the domestic market, residual criteria are also applied, in most cases making it possible to clarify where exactly the production cycle was carried out:

• If the production process was carried out using resources received from one region, different from the place of their actual processing, the subject of receipt is indicated in the documents, declarations and certificates confirming the country of origin of goods, works or services.
• When using materials originating from several countries, priority is determined based on the ratio of the shared costs of all components.