Goods classification

1. The classification of goods is understood as the stage-by-stage assignment of the goods in question to specific commodity items, sub-items and sub-sub-items according to the Commodity Nomenclature of Foreign Economic Activity.

Classification of goods is carried out on the basis of the main criteria:

1) the function that the product performs;

2) the material from which the product is made.

When classifying goods, use:

1) Basic rules for interpreting the Commodity Nomenclature for Foreign Economic Activity;

2) notes to sections, groups, positions;

3) explanations to the Commodity Nomenclature of Foreign Economic Activity;

4) compendium of classification opinions of the Committee on the Harmonized System of the World Customs Organization;

5) an electronic database of preliminary decisions on the classification of goods of the authorized body;

6) clarifications on the classification of certain types of goods of the Commission and the authorized body.

Classification of goods is carried out in the following cases:

1) identification by the customs authority, both before and after the release of goods, of their incorrect classification during customs declaration. In this case, the customs authority makes a decision on the classification of goods, which is binding.

2) calculation of customs duties, taxes, special, anti-dumping, countervailing duties payable.

2.At the request of persons, the customs authorities may classify goods prior to their customs declaration by making preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity (hereinafter referred to as preliminary decisions on the classification of goods) and decisions on the classification of goods transported across the customs border of the Eurasian Economic Union in unassembled or disassembled, including incomplete or unfinished.

3. A preliminary decision on the classification of goods is made for each item of goods, which includes a specific brand, model, article and modification. The form of a preliminary decision on the classification of goods, the procedure for filling it out and making changes (additions) to such a preliminary decision on the classification of goods are determined by the Commission. In case of loss of a preliminary decision on the classification of goods by the person who received it, the customs authority, on the basis of an application containing information about the lost preliminary decision on the classification of goods, within five working days from the date of receipt of the application by the customs authority, issues to such a person a duplicate of the preliminary decision on the classification of goods. When issuing a duplicate, the customs fee for making a preliminary decision is not charged. To obtain a duplicate, the applicant sends to the customs authority that made a preliminary decision on the classification of goods, an application in any form in the form of an electronic document or a document on paper. The duplicate of the preliminary decision on the classification of goods reflects all the information contained in the original of the preliminary decision, including the registration number and date of the preliminary decision on the classification of goods, and the mark "Duplicate" is put down. The validity period of the duplicate preliminary decision on the classification of goods is the validity period of the original preliminary decision on the classification of goods.
4. A preliminary decision on the classification of goods is made by the customs authority on the basis of an application by a person on making a preliminary decision on the classification of goods (hereinafter referred to in this chapter as the applicant), submitted in the form approved by the authorized body, in the form of an electronic document or a document on paper.

       An application for making a preliminary decision on the classification of goods must contain the full commercial name, trade name (trademark), the main technical and commercial characteristics of the goods and other information that makes it possible to unambiguously classify the goods, as well as information on the payment of customs duty for making a preliminary decision on the classification of goods.

      The application for making a preliminary decision on the classification of goods, submitted in the form of a document on paper, is accompanied by a copy of the document on payment of the customs fee for making a preliminary decision on the classification of goods.

      An application for making a preliminary decision on the classification of goods, submitted in the form of an electronic document, shall be accompanied by electronic or scanned copies of documents confirming the information and information specified in parts one, four and five of this paragraph.

      If necessary, samples and (or) samples of goods are submitted for customs examination, as well as photographs, drawings, drawings, product passports and other documents necessary for making a preliminary decision on the classification of goods, certified by the seal of the applicant (if any).

5. If the documents and information submitted by the applicant are not sufficient to make a preliminary decision on the classification of goods or are not presented in full, the customs authority, no later than five working days from the date of receipt by the customs authority of an application for a preliminary decision on the classification of goods, sends the applicant a request for providing additional information.

      Additional information must be submitted no later than sixty calendar days from the day the customs authority sends a request to the applicant on the need to provide additional information.

      In cases where additional information is not provided within the established time limit or the additional information provided does not contain information that allows making a preliminary decision on the classification of goods, the customs authority refuses to make such a preliminary decision on the classification of goods and notifies the applicant of this, indicating the reasons for refusal. In this case, the customs fee paid by the applicant for making a preliminary decision on the classification of goods is not refundable.