Classification of the goods by the Commodity nomenclature of foreign trade activities of the Customs union

Article 105. The commodity nomenclature of foreign trade activities

The Commodity nomenclature of foreign trade activities confirmed by the Commission of the Customs union is applied to realisation of measures of customs-tariff and not tariff

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regulation foreign trade and other kinds of foreign trade activities, conducting customs statistics in the Russian Federation.

Article 106. Classification of the goods

1. The goods are subject to classification at declaring in cases when in the customs declaration or other documents represented to customs bodies, according to the customs legislation of the Customs union and the present Federal law the instructions of a code of the goods under the Commodity nomenclature of foreign trade activities are required.

2. In the customs declaration the code of the goods by the Commodity nomenclature of foreign trade activities is underlined the goods the customs applicant or on the instructions of the customs applicant the customs representative.

3. At revealing of incorrect classification of the goods the customs body independently carries out classification of the goods and makes decisions on their classification.

4. The decision on goods classification should contain following basic data:

1) the name of the customs body, made the decision on goods classification;

2) the name of the customs applicant;

3) decision slip number on classifications of the goods and date of its acceptance;

4) the goods name;

5) data on the goods, necessary for its classification;

6) a classification code by the Commodity nomenclature of foreign trade activities;

7) the signature of the official of the customs body, made the decision on goods classification.

5. The decision on goods classification can contain following additional data:

1) a decision-making substantiation on goods classification;

2) declaration number on the goods and article number in which relation the decision on its classification is accepted;

3) data on presence of the application or additional sheets and other data necessary for the customs purposes;

4) the information on cancellation of the decision of subordinate customs body on classification of the goods (in case of decision-making by higher customs body and necessity of cancellation of the decision of subordinate customs body in connection

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with illegality of its acceptance or change of this decision for other reasons).

6. At acceptance by customs body of the decision on classification of the goods before their release such decision is possible to data of the customs applicant. If the decision made by customs body on classification of the goods influences the size of the customs duties subject to payment, taxes, release of the goods is not carried out before payment of the customs duties, the taxes in addition added according to the decision of customs body on classification of the goods. In case of non-payment of the customs duties, taxes in full in the terms defined by article 196 of the Customs code of the Customs union for release of the goods, customs body refuses goods release according to point 1 of article 201 of the Customs code of the Customs union.

7. If the decision made by customs body on classification of the goods influences application to the goods of interdictions and restrictions, release of the goods is not carried out before granting of the documents confirming observance of established restrictions, except for cases when according to article 219 of the present Federal law such documents can be given after release of the goods.

8. If the decision of customs body on classification of the goods does not lead to increase in the size of subjects to payment of customs payments and does not influence application to the goods of interdictions and restrictions, such decision is not the basis for refusal in release of the goods. In this case the customs applicant (the customs representative) is obliged to carry out updating of the declared data in time, not exceeding five working days from the date of release of the goods.

9. At detection before release of the goods of the signs specifying that classification of the goods is incorrect or the declared data properly are not confirmed, the customs body spends additional check. With a view of carrying out of additional check the customs body appoints customs examination or requests additional documents and data. For reception of additional documents and data the customs body immediately in writing notifies the customs applicant on necessity of granting of data on characteristics of the goods influencing classification of these goods, and about the supplied information should be confirmed by what documents. The customs applicant has the right to give other documents available for it containing data on the goods.

10. If additional check cannot be ended in the terms defined by article 196 of the Customs

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code of the Customs union for release of the goods, release of the goods is carried out by customs body under condition of support of payment of the customs duties, taxes which can be in addition added by results of carrying out of additional check. The customs body in writing informs the customs applicant the size of demanded maintenance of payment of the customs duties, taxes. In the specified case release of the goods is made by customs body not later than one day following day of granting of maintenance of payment of the customs duties, taxes.

11. For carrying out of additional check release of the goods is not carried out, if change of a code of the goods specified in the customs declaration, influences application of interdictions and restrictions, except for cases when the customs applicant presents the documents confirming observance of established restrictions or when according to article 219 of the present Federal law such documents can be presented after release of the goods. Term of carrying out of customs examination at additional check if release of the goods is not carried out before reception of its results, should not exceed a deadline of release of the goods, established by point 4 of article 196 of the Customs code of the Customs union.

12. At acceptance by customs body of the decision on classification of the goods after release of the goods such decision goes to the customs applicant within five working days after its acceptance. Collecting of not paid sums of the customs duties, taxes is carried out according to the present Federal law.

13. The customs applicant has the right to appeal against against the decision of customs body on classification of the goods according to chapter 3 of the present Federal law.

Article 107. A decision-making order on goods classification in not collected or disassembled kind, including in the incomplete or not complete kind, time imported or taken out during the established period

1. The goods in not collected or disassembled kind, including in an incomplete or not complete kind, import or which export are supposed various commodity parties during the period of time exceeding terms, defined by article 170 of the Customs code of the Customs union, can be declared with instructions of one classification code by the Commodity nomenclature of foreign trade activities in the presence of the decision of

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customs body on goods classification.

2. The decision on goods classification in not collected or disassembled kind, including in an incomplete or not complete kind, import or which export is supposed various commodity parties during the certain period of time (further in the present article - the decision on goods classification), accepts the federal enforcement authority authorised in the field of customs business, on the basis of the written statement of the person, competent to represent itself as the customs applicant of the goods.

3. The statement for decision-making on goods classification should contain:

1) data on the applicant;

2) data on the goods (the name, the list of components of the goods);

3) term of delivery of the goods;

4) a customs procedure under which the goods will be placed;

5) the name of customs body where goods declaring will be carried out.

4. To the statement specified regarding 3 present articles, following documents are applied:

1) the documents confirming fulfilment of the external economic transaction concerning the goods;

2) constituent documents of the applicant or the changes brought in such documents, passed the state registration when due hereunder, in case of import of components of the goods as the contribution in уставный (складочный) the organisation capital;

3) the statement of the resident of a special economic zone in case of goods premise under a customs procedure of a free customs area;

4) the list of components of the goods (in the form of the table) on the paper and electronic carrier:

Names of components, including the parts making a separate component of the goods;

Classification code of a component of the goods by the Commodity nomenclature of foreign trade activities;

Quantity or weight of components, including the parts making a separate component of the goods, in the units of measure applied in the Commodity nomenclature of foreign trade activities;

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5) the technical specification with instructions of the appointment, carried out functions, an action principle, including interaction of separate components of the goods;

6) the description of separate components of the goods with instructions of the appointment, carried out functions, a principle of action, a material of which they are made;

7) the assembly (assembly) drawing (scheme).

5. If the documents presented by the applicant and data are insufficient for decision-making on goods classifications, the federal enforcement authority authorised in the field of customs business, notifies the applicant on necessity of granting of the additional information within 30 calendar days from the date of filing of application about decision-making on goods classification. The additional information should be given within 60 calendar days from the date of the notification message of the applicant in writing.

6. If the information is not given when due hereunder or the applicant has refused to give documents and the data necessary for classification of the goods, the statement for decision-making on goods classification deviates. The statement for decision-making on goods classification also deviates, if in such statement and the documents applied on it, the inconsistent information or if goods components in not collected or disassembled kind, including in an incomplete or not complete kind, according to rules of classification do not form the goods classified on a code of the complete or complete goods contains.

7. The decision on goods classification is accepted within 90 calendar days from the date of registration of the statement for decision-making on goods classification. In case of need grantings of the additional information according to a part 5 present articles the current of the term specified in the present part, stops and renews from the date of reception by the federal enforcement authority authorised in the field of customs business, last document containing required data.

8. The decision on goods classification should contain following data:

1) the name of the customs body, made the decision on goods classification;

2) decision slip number on classifications of the goods and date of its acceptance;

3) data on the applicant (the organisation name, the mailing address on which the

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decision on goods classification should be sent);

4) the goods name;

5) a ten-character code of the goods by the Commodity nomenclature of foreign trade activities;

6) the list of components of the goods:

Names of components, including the parts making a separate component of the goods;

Classification code of a component of the goods by the Commodity nomenclature of foreign trade activities;

Quantity or weight of components, including the parts making a separate component of the goods, in the units of measure applied in the Commodity nomenclature of foreign trade activities;

7) requisites of documents which confirm fulfilment of the external economic transaction and according to which import or export of components of the goods, or other documents necessary for the customs purposes is carried out;

8) the name of customs body where goods declaring will be carried out;

9) a customs procedure kind under which the goods will be placed;

10) the signature of the official of customs body.

9. The decision on goods classification comes into force from the date of its acceptance.

10. Decision change on goods classification is made in cases:

1) acceptances by the Commission of the Customs union or the federal enforcement authority authorised in the field of customs business, obligatory for execution by customs bodies of the decision or an explanation on classification of separate kinds of the goods;

2) revealings of errors, the typing errors admitted at decision-making on classification of the goods or by preparation of documents by the applicant;

3) changes of conditions of the external economic transaction if such change concerns the goods or its separate components;

4) changes of the Commodity nomenclature of foreign trade activities.

11. The decision on decision change on goods classification comes into force in time, specified in the decision on decision change on goods classification.

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12. Decision cancellation on goods classification is made in cases:

1) if by customs body it is established that the applicant for decision-making on goods classification has presented false documents or has declared doubtful data;

2) if the total customs declaration is not submitted to the terms provided by a part of 8 articles 215 of the present Federal law;

3) if the applicant has in writing refused goods deliveries, including after import or export of separate components of the goods.

13. The decision on decision cancellation on goods classification is not accepted, if conditionally let out components of the goods according to classification rules concern a classification code of the complete or complete goods specified in the decision on classification of the goods.

14. The decision on decision cancellation on goods classification comes into force from the date of decision-making on goods classification.

15. Goods declaring in not collected or disassembled kind, including in an incomplete or not complete kind, import or which export is supposed various commodity parties with instructions of one classification code by the Commodity nomenclature of foreign trade activities, is carried out according to article 215 of the present Federal law.

Article 108. The preliminary decision, explanations and other decisions on classification of the goods

1. The federal enforcement authority authorised in the field of customs business, and other customs bodies defined by federal enforcement authority, authorised in the field of customs business, on demand of the interested person make preliminary decisions on classification of the goods by the Commodity nomenclature of foreign trade activities according to articles 53 - 56 Customs codes of the Customs union. The order of acceptance of such decision is defined by the federal enforcement authority authorised in the field of customs business.

2. The federal enforcement authority authorised in the field of customs business, makes decisions and explanations on classification of separate kinds of the goods.

3. The federal enforcement authority authorised in the field of customs business, provides a free easy approach of any interested persons in territory of the Russian Federation to the

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information on preliminary decisions and the explanations accepted by customs bodies according to article 52 of the Customs code of the Customs union.