On the procedure for applying the CN FEA in the classification of goods

International nomenclatures - the commodity nomenclature of foreign economic activity of the Eurasian Economic Union, are used to implement state regulation of exports and imports of goods in the Eurasian Economic Union (CN FEA EEU).

The CN FEA EEU is based on the nomenclature of the Harmonized Commodity Description and Coding System and the Combined Nomenclature of the European Community. first six digits of the product code correspond to the HS nomenclature, the seventh and eighth digits are the Combined Nomenclature of the European Community, and the ninth sign is HS code of the CIS. The tenth sign of the product code is intended for detailing the goods at the level of HS code of the Customs Union.

A harmonized system is a nomenclature that includes commodity items and sub-items, related digital codes grouped according to certain criteria into groups and sections, notes, as well as the basic rules of interpretation of the Harmonized System.

The integral structural components of the CN FEA of the EEU, having equal legal power are:

- basic rules of interpretation of HS;

- classification part;

- notes to sections, groups, positions, sub-positions, as well as additional notes.

The six basic rules of interpretation define the classification of certain goods under the relevant commodity item, then – under the subitem and, lastly, under the sub-subitem.

Failure to comply with the above algorithm may lead to errors made by participants of the foreign economic activity during declaration of imported and exported goods.

The structure of the ten-digit HS code of the EEU is built according to the decimal system and includes the code of the group, commodity item, subposition and sub- subposition and has the following group of digits, where each sign changes (varies) from 0 to 9.

The commodity group includes the first two digits, the commodity item - four digits, the sub-item - six, and the sub–subitem - ten digits.

Note is text material preceding the classification part of the HS and clarifying the values of each classification grouping (sets of goods named in the EEU HS having common characteristics). All notes have a validity, as well as the Customs Code of the EEU itself.

In order to ensure uniformity of interpretation of the Commodity Nomenclature of foreign economic activity on the basis of customs authorities’ proposals, the Commission of the Customs Union (Eurasian Economic Commission) adopts and publishes decisions and clarifications on the classification of certain types of goods (the official website of the EEU www.eurasiancommission.org).

 

TRD of the SRD for East Kazakhstan region