Classification of goods

The classification of goods is understood as the stage-by-stage assignment of the goods under consideration to specific commodity items, subheadings and subheadings of the nomenclature of goods subject to foreign trade. The classification of goods is carried out based on the main criteria: 1) the function that the product performs; 2) the material from which the product is made. At the same time, the principle of unambiguous assignment of goods, taking into account the degree of their processing to commodity subheadings, is observed on the basis of the application of the Basic Rules of Interpretation (hereinafter - GIP) of the TN VED and notes to sections, groups (including notes to commodity items, subheadings), as well as additional notes that clarify specific classification issues. The declarant and other persons carry out the classification of goods in accordance with the TN VED during customs declaration and in other cases when, in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the customs authority is declared a product code in accordance with the TN VED. The classification of goods according to the TN VED by the declarant and other persons is carried out independently. The customs authorities check the correctness of the classification of goods within the framework of customs control after the release of goods, carried out in the manner prescribed by chapters 47 and 48 of the Code of the Republic of Kazakhstan On Customs Regulation in the Republic of Kazakhstan (hereinafter - the Code). In accordance with Article 41 of the Code, at the request of persons, the customs authorities may carry out the classification of 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).