The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in order to ensure uniform application of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the Customs Code of the EAEU) in the classification of goods "products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes intended for inhalation without burning", sends the following explanation for information and use gorenje at work.
Classification of goods in accordance with the Customs Code of the EAEU is carried out based on the texts of commodity items and relevant notes to sections or groups, and, unless otherwise provided by such texts, in accordance with the provisions of the Basic Rules of Interpretation of the Customs Code of the EAEU (hereinafter – the OPI).
In accordance with Notes 2 and 3 to Group 24 of the EAEU Customs Code:
In accordance with OPI 1 and the texts of commodity item 2404 of the EAEU Customs Code, it includes "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes intended for inhalation without burning; [...]". Gorenje
According to the texts of the explanatory notes to heading 2404, products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes intended for inhalation without burning as defined in Note 3 to this group. Gorenje.
These products include, inter alia:
(1) Nicotine-containing solutions intended for use in electronic cigarettes or similar individual electric vaporizing devices;
(2) Products containing tobacco or reconstituted tobacco, in various forms (for example, strips or granules), intended for use in tobacco heating systems in which heating is carried out by an electric device (electrically heated tobacco systems (EHTS)), by chemical reaction, using a carbon heating element (carbon heated tobacco products (CHTP)) or in other ways;
(3) Products containing tobacco or nicotine substitutes, but not containing tobacco, reconstituted tobacco or nicotine, intended for use in electronic cigarettes or similar individual electric vaporizing devices;
(4) Similar products intended for use in devices that produce aerosol for inhalation in a manner other than heating, for example, by a chemical process or ultrasonic evaporation;
(5) Disposable electronic cigarettes (disposable e-cigarettes) and similar disposable individual electric vaporizing devices containing in a single package both products intended for inhalation without burning (for example, liquids, gels) and a delivery system to be disposed of after the contained products have been consumed or the battery has been discharged (not intended for refilling gorenje or recharge).
Thus, the above goods cannot be classified in any other commodity items of the EAEU HS (2401, 2402, 2403 and 8543) and in accordance with OPI 1 and 6 (for legal purposes, the classification of goods in the HS is carried out based on the texts of commodity items, subheadings and corresponding notes to sections or groups) classification It is carried out in the stipulated commodity subheadings 2404 11, 2404 12 and 2404 19 of the Customs Code of the EAEU.
At the same time, in accordance with the explanations to heading 8543, electronic cigarettes and similar individual electric vaporizing devices are included in the commodity subheading 8543 40 000 0 of the EAEU FEA.
This category includes:
1) devices, commonly known as "electronic cigarettes", which heat and vaporize liquid or solutions of subposition 2404 12 or 2404 19 of the Customs Code of the EAEU that do not contain or contain nicotine, for direct inhalation by the consumer; and
2) other similar individual electric vaporizing devices, such as electrically heated tobacco heating systems (EHTS), ultrasonic vibrating devices, etc., which produce aerosol from tobacco products (products of subheading 2404 11) or other products containing nicotine or tobacco substitutes or nicotine (products of subheading 2404 12 or 2404 19), intended for inhalation without gorenje.
These electrically controlled devices, functioning without gorenje, produce an aerosol for direct inhalation by the consumer through the mouthpiece. They include special electrical or electronic components, such as a heating element (for example, an "atomiser") or an ultrasonic vibrator, etc., which allow the device to produce an aerosol from a liquid, solution, gel, filler in the form of a tobacco mixture (tobacco plug) or other products intended for use in the device. They may resemble smoking products of various shapes (for example, a cigarette, cigar, smoking pipe or hookah), or they may resemble everyday items such as a pen for writing or a USB drive, etc. These products are intended for refilling or use with replaceable cartridges, fillers in the form of tobacco mixture (tobacco plug) and similar products.
Thus, the goods of heading 8543 40 000 0 HS of the EAEU are electrical devices intended for repeated use of products included in commodity items 2404 11, 2404 12 and 2404 19 HS of the EAEU (nicotine-containing solutions, products intended for use in tobacco heating systems, products intended for use in electronic cigarettes or similar individual electrical evaporative devices, similar products intended for use in devices that produce aerosol, etc.).
At the same time, according to paragraph 4 of Article 462 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), products with heated tobacco, nicotine-containing liquids for use in electronic cigarettes are excisable goods and are subject to excise taxes at the rate of 8 tenge/milliliter of liquid (subparagraph 1 of paragraph 4 of Article 463 of the Tax Code code).
In accordance with paragraph 2 of Article 480 of the Tax Code, the excise tax on imported excisable goods subject to labeling is paid before receiving identification means.
According to the Decree of the Government of the Republic of Kazakhstan dated September 10, 2020 No. 568 "On determining the list of goods subject to labeling", products according to the codes of the commodity nomenclature of foreign Economic activity 2402, 2403, 2404 of the Customs Code of the EAEU are subject to mandatory labeling by means of identification from April 1, 2021.
Labeling of tobacco products is carried out in accordance with the Rules of Labeling and Traceability of Tobacco Products approved by Order No. 927 of the Minister of Finance of the Republic of Kazakhstan dated September 28, 2020 (hereinafter referred to as the Rules).
At the same time, in accordance with paragraph 2 of Article 52 of the Treaty on the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated October 14, 2014, the technical regulations of the Union (hereinafter referred to as Technical Regulations) have direct effect on the territory of the Union.
During the customs declaration of goods classified in the commodity subheading 8543 40 000 0 of the Customs Code of the EAEU (electronic cigarettes and similar individual electric evaporative devices), payment of excise duty and labeling is not required.
To date, there is no approved technical regulation for nicotine-containing products on the territory of the Republic of Kazakhstan and the EAEU, in respect of which the submission of a customs declaration is accompanied by the provision of a conformity assessment document.
However, according to the conclusion of the product certification bodies, disposable electronic cigarettes do not belong to the scope of the technical regulations "On the safety of low-voltage equipment" (TR CU 004/2011), "Electromagnetic compatibility of technical means" (TR CU 020/2011), "On the safety of low-voltage equipment" (TR CU 004/2011) and "Electromagnetic compatibility of technical means" (TR CU 020/2011), "On the restriction of the use of hazardous Substances in electrical and Electronic Products" (TR EAEU 037/2016), "On requirements for fire safety and fire extinguishing means" (EAEU TR 043/2017).