ORDER OF THE MINISTRY OF EXTERNAL COMMERCIAL RELATIONS AND TRADE OF UKRAINE

of July 8, 1997 No. 343

About approval of the Instruction about procedure for registration by subjects of managing of transactions when implementing commission trade by nonfoods

According to the resolution of the Cabinet of Ministers of Ukraine of 15.06.2006 N833 "About Approval of the Procedure of Trading Activity and Rules of Trade Servicing of the Population" of PRIKAZYVAYU:

1. Approve the Instruction about procedure for registration by subjects of housekeeping of transactions when implementing commission trade by nonfoods which is applied.

2. To legal management (Servinsky A. Yu.) register this order in the Ministry of Justice of Ukraine.

3. (Zagornyak O. V.) to provide to management of information support the publication of this order in the Uryadovy of Hens newspaper? r".

Approved by the order of the Ministry of external commercial relations and trade of Ukraine of July 8, 1997 No. 343

The instruction about procedure for registration by subjects of managing of transactions when implementing commission trade by nonfoods

1. This Instruction regulates procedure for registration of transactions by subjects of managing who perform commission trade by nonfoods (further - commission goods).

2. This Instruction extends to all subjects of managing in the territory of Ukraine irrespective of patterns of ownership which are registered in accordance with the established procedure.

3. In case of acceptance of goods on the commission the broker on each commodity unit writes out the receipt (appendices N 1, N 2) in duplicate and commodity label (appendix N 3). *

The first copy of the receipt is issued to the consignor, the second (komitentsky card) remains at the broker and with the commodity report is transferred to accounts department.

If the consignor delivers several units of one goods to the commission, then the broker writes out on these goods one receipt in duplicate, and on each unit of these goods the commodity label is written out.

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* When filling the column "Characteristic of Goods" in the receipt and in commodity label the broker shall specify: rather new goods - availability of registration certificate number of compliance or the certificate on recognition of compliance and/or the declaration of conformity if it is established by the technical regulation, the conclusions of the state sanitary and epidemiologic examination, the document which confirms quality, warranty period, the maintenance instruction, other documents in Ukrainian, container, seals, etc.; concerning goods which were in the use - defects with which the goods, availability of warranty period, container, seals and another are accepted.

The same number, as the receipt shall have commodity label.

For small things the price label with indication of number of the receipt and sales price of goods is written out.

In case of sale of goods the commodity label or the price label from it is not removed.

4. Corrections in the receipt, commodity label or the price label are not permitted.

If in case of execution of the receipt and commodity label the mistake is made, then they with the signature "is cancelled" and together with the commodity report are transferred to accounts department.

5. The appraiser along with acceptance of goods on the commission writes down them in the estimative and delivery sheet which is constituted in duplicate (appendix No. 4). The first copy of the sheet together with the commodity report is given in accounts department, another, together with goods which are accepted on the commission, is transferred to the responsible person. The responsible person signs the first and second copies of the sheet.

6. In case of sale of goods the seller draws the sales receipt where it is specified: number or name of trade enterprise, number of commodity label, name of goods, warranty period, sales price, sale date, surname of the seller.

The sales receipt is drawn in duplicate which are shown to the cashier for payment for goods. When obtaining from the consumer of money the cashier beats out the cash register receipt and transfers him to the consumer together with sales receipts on which puts stamp "is paid".

One copy of the sales receipt remains at the consumer, another - at the responsible person.

Sales receipts with stamp "is paid" daily register in the register (inventory). Results of the register (inventory) are verified with indicators of the electronic control cash register and the cash report. Sales receipts with the register (inventory) are put to the commodity report and transferred to accounts department.

7. The writedown of commission goods is drawn up by the act in one copy (appendix N 5).

The act is transferred by the responsible person with the commodity report to accounts department where on its basis the mark about writedown of goods in other copy of the receipt (komitentsky card) and on the turnover sheet (appendix N 6) becomes.

After carrying out writedown on commodity label new price, date of writedown, number of the act, the signature of the responsible person is put.

If the writedown is carried out with participation of the consignor, then the mark about writedown of goods becomes also in the first copy of the receipt.

8. In case of detection in the goods of the hidden defects accepted on the commission goods are removed from sale and revaluation is carried out them. Revaluation is drawn up by the act in one copy in the presence of the consignor who is called in such cases (appendix N 7).

9. Removal of commission goods from sale is drawn up by the statement which is drawn up in one copy (appendix N 8).

Return of goods to the consignor is performed based on the written order of the head of the subject of managing on the first copy of the receipt which is issued to the consignor in case of delivery of goods on the commission.

In case of goods receipt the consignor signs the first copy of the receipt.

The act of removal of goods from sale, the first copy of the receipt and commodity label are given the responsible person according to the register (inventory) together with the commodity report in accounts department.

10. The consignor, in case of return of goods to him, refunds expenses for their storage which amount is specified in the first copy of the receipt.

Daily the cashier constitutes the receipt sheet on the amount which is added for storage of goods (appendix N 9).

This amount is registered the electronic control cash register separately from the amounts received in case of sales of goods.

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