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Customs Tariff Of The Russian Federation

(with the Amendments and Additions of May 30, July 15, August 12, 20, 30, 31, November 1, 12, 19, 2002, February 25, March 11, April 11, 24, 28, June 5, 20, 21, 24, July 7, 16, August 8, 27, September 10, October 18, November 11, 13, 24, 29, December 23, 24, 2003, January 23, 2004)
Adopted by the State Duma on December 20, 2001
Endorsed by the Council of Federation on December 26, 2001

 
Main Rules of Interpretation of the Commodity Classificationof the Foreign Economic Activity
 
The Peculiarities of Applying Specific and Combined Kinds of theRates of Import Customs Duties
 
Units of Measurement Applied in the Customs Tariff of the RussianFederation

Main Rules of Interpretation of the Commodity Classificationof the Foreign Economic Activity


Classification of commodities in the Commodity Classification of Foreign Economic Activity (CC FEA) is being done according to the following rules:
 1. The names of sections, chapters, and subchapters are provided for the sole purpose of convenience of using the CC FEA; for legal purposes, classification of commodities in the CC FEA is done on the basis of texts of headings and respective notes to sections or chapters, and, if otherwise is not required by the texts, in compliance with the following provisions:
 2. a) Any reference in the name of a heading to any commodity ought to be regarded also as a reference to such commodity when supplied as incomplete set or in unfinished form under the condition that, if presented as incomplete set or in unfinished form, this commodity features the main characteristics of a complete set or finished commodity, and also ought to be regarded as a reference to a complete or finished commodity (or classified in the given heading as complete or finished commodity because of the given rule) presented in unassembled or disassembled form;
  b)  Any reference in the name of a heading to any material or substance ought to be regarded also as a reference to mixtures or compounds of this material or substances with other materials or substances. Any reference to a commodity made of a definite material or substance ought to be regarded also as a reference to commodities fully or partly consisting of this material or substance. Classification of commodities consisting of more than one material or substance is done in compliance with provisions of Rule 3.
 3. In cases when, owing to Rule 2 (b), or for any other reasons, the commodities may be referred to two or more headings, classification of such commodities is being done as follows:
  a)  preference is given to the heading containing the most specific description of the commodity, rather than the headings with a more general description. However, when each of the two or more of the headings pertains to only part of materials or substances making part of the mixture or a multi-component item, or only to individual parts of the commodity presented in a retail-trade set, then the given headings should be regarded as equal to the given commodity, even if one of them provides a fuller or more precise description of the commodity;
  b)  mixtures, multi-component items consisting of various materials or made of various components and commodities presented in retail-trade sets which cannot be classified using provisions of Rule 3 (a) ought to be classified using the material or integral part which determine the main feature of the given commodities under the condition that this criteria is applicable;
  c)  commodities which cannot be classified using provisions of Rule 3(a) or 3(b) must be classified in the last heading in the ascending sequence of codes among headings equally acceptable for consideration when classifying the given commodities.
 4. Commodities which cannot be classified using provisions of the above Rules shall be classified in the heading corresponding to commodities closest (similar) to the considered commodities.
 5. In addition to the above provisions, the following rules should be applied to the below commodities:
  a)  casings and housings for photo cameras, musical instruments, rifles, drawing appliances, necklaces, as well as similar containers (packages) of special shape and designed to store respective items or sets of items fit for continuous use and presented together with the items for which they are intended ought to be classified together with the items packed in it. The given rule, however, does not apply to containers (packages) which, while forming an integral whole with the packed items, can attach an essentially different property to the latter;
  b)  according to provisions of the above Rule 5 (a), packaging materials and packaging containers supplied together with commodities ought to be classified together, if they are of the type which is usually used to pack the given commodities. However, the given provision is not mandatory, if such packaging materials or packaging containers are clearly fit for repeated use.
 6. For legal purposes, commodity classification in a subheading of a heading shall be done in compliance with subheading titles and notes pertaining to subheadings, as well as provisions of the above rules under the condition that only subheadings of the same level can be comparable. For the purposes of the given Rule, respective notes to sections and chapters can also be applied, if otherwise is not stated in the context.

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The Customs Code of the Russian Federation
The Criminal Code of the Russian Federation
The Tax Code of the Russian Federation
The Civil Code of the Russian Federation
The Code of Administrative Offences of the Russian Federation
The Customs Tariff of the Russian Federation

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