For the implementation of state regulation of goods export and import in Eurasian Economic Union, the international classifier - List of Goods of Foreign Economic Activity of the Eurasian Economic Union (LGFET of EEU) is used.
It is based on the experience of international trade and the provisions of the International Convention on the Harmonized Commodity Description and Coding System. Thus, the Customs Code of EEU is based on the nomenclature of the Harmonized Commodity Description and Coding System and the Combined Nomenclature of the European Community, which were used as the basis for the construction of LGFET of the EURASEC, LGFET of CIS, LGFET of CU, and then LGFET of EEU. The first six signs of the product code designation correspond to the HS nomenclature, the seventh and eighth signs are the Combined Nomenclature of the European Community, the ninth sign of LGFET of CIS. The tenth sign of the product code is intended to detail the products at the national level.
A harmonized system is a nomenclature that includes commodity items and sub-items, related numeric codes grouped into groups and sections based on certain characteristics, notes, and basic rules of interpretation of the Harmonized System.
Since the EEU HS is based on the nomenclature of the Harmonized System, accordingly, the integral structural elements of the EEU HS, which have the same legal force, are:
- basic rules for the interpretation of the HS Code;
- classification part;
- notes to sections, groups, items, subheadings, subheadings, and additional notes.
The six basic rules of interpretation provide for the inclusion of a particular product in a particular item, and then in the corresponding subheading and then in the subheading.
Failure to comply with the above algorithm may lead participants in foreign economic activity to make mistakes when declaring imported and exported goods.
The structure of the ten-digit code of LGFET of the EEU is based on the decimal system and includes the code of the group, commodity item, sub-item and sub-sub-item and has the following group of digits, where each sign changes (varies) from 0 to 9.
The product group includes the first two digits, the product item-four digits, the sub-item-six, and the sub – item-ten digits.
Note-text material that precedes the classification part of the HS and specifies the values of each classification grouping (named in the EEU HS sets of goods that have common characteristics). All notes are legally binding, as is the LGFET of the EEU itself.
In order to ensure uniformity of interpretation of the list of goods of foreign economic activity on the basis of proposals of the customs authorities, the Commission of the Customs Union (the Eurasian Economic Commission) makes and publishes decisions and explanations on the classification of certain types of goods in accordance with paragraph 7 of Article 52 of the Customs Code of the Customs Union (the official website of the EEU www.eurasiancommission.org).
Below is a list of decisions on the classification of certain types of goods: