Encyclopedia

Delivery expenses


Delivery costs - delivery costs include expenses for the payment of customs duties and fees in foreign trade transactions, delivery (transportation) costs of extracted minerals from the finished products warehouse (accounting node, entry to the main pipeline, consumer shipment point or for processing, network boundaries with the recipient and similar conditions) to the recipient, as well as insurance costs for goods calculated in accordance with the legislation of the Russian Federation1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 340, paragraph 3 // RSZ RF. ↩

Laws with commentary

Codes and federal laws