How to arrange custody

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Two organizations can conclude an agreement for safekeeping with each other, according to which one of them transfers, and the second receives inventory for storage. Moreover, the first organization pays for their storage, and the second - guarantees their safety and timely return. It is necessary to issue custody in accordance with Sec. 47 of the Civil Code of the Russian Federation.

Instruction manual

Conclude an agreement on safe custody and transfer the inventory items to the warehouse to the custodian. In accordance with paragraph 2 of Art. 887 of the Civil Code of the Russian Federation, that the things are taken to the warehouse for safekeeping, the custodian certifies with a receipt, receipt or other document with his signature issued to the depositor, i.e. you. Accounting for goods in storage places, at the custodian’s warehouses is carried out by filling out unified forms of primary documents. They are filled in accordance with the instructions approved by the Decree of the State Statistics Committee of Russia dated 09.08.1999 No. 66.

Each transaction is executed in a bilateral act of acceptance and transfer, which is signed by the depositor and custodian (form No. MX-1), as well as acts on the return of inventory (form No. MX-3). The acceptance certificate, the number of copies and the completeness of the package of documents are specified in the storage agreement. The return act is made in duplicate.

If it is necessary to use the stored equipment for demonstration, as well as for obtaining goods and materials from the custodian organization, appoint the responsible person by order of the head. It must be a full-time employee of the depositing organization. According to the order, he should be responsible for the storage of this equipment, which he received temporarily for demonstration as a sample, as well as for the timely transfer or receipt of this equipment for safekeeping.

Thus, the main documents by which custody is drawn up and material liability for goods and materials is monitored are acts filled out in the forms No. MX-1 and MX-3. According to these documents, you can accurately determine the periods during which the equipment or other goods and materials were in custody in a specialized organization or at the depositor as a sample.