BASIC TERMS OF DELIVERY AS A DECISIVE FACTOR AFFECTING THE VALIDITY OF A FOREIGN TRADE CONTRACT AND THE CORRECTNESS OF THE CALCULATION OF THE CUSTOMS VALUE OF GOODS

Abstract

The article deals with some aspects of the legal regulation of relations between the counterparties of a foreign trade transaction. Based on the results of the analysis of the practice of the International Commercial Arbitration Court at the Chamber of Commerce and Industry of the Russian Federation, conclusions are drawn on the application of the provisions of the UN Convention on Contracts for the International Sale of Goods of 1980 in resolving disputes between the parties to a foreign trade contract. The features of using the delivery bases under INCOTERMS 2020 in order to form the transport conditions of a foreign trade contract are revealed, and also, using the example of several delivery bases, it is indicated what transport costs should be charged to the contract value of goods in order to form the correct customs value. Based on the consideration of some court decisions, the role and significance of the delivery basis were determined both for resolving disputes between counterparties in case of accidental damage or loss of cargo during transportation, and for correctly determining the amount of the customs value of goods. A specific example is used to calculate the amounts of transport costs, insurance and customs value for each product when they are delivered together, when the total transport costs and insurance are initially determined for them.