TN VED TC codes - the basis for the compilation and classification

To simplify the procedure for moving products across the border in the framework of the Customs Union (CU), an entire product classification system has been developed. This system is called the TN VDE TS.

HS codes - what is it?

The system, or, as it is also called, the classifiergoods successfully used by the bodies of the Customs Union. The system itself, in turn, is constantly being refined and supplemented by each of the CU member countries. In the Russian Federation, the Federal Customs Service bodies develop and supplement the classifier in question. Today you will learn how to decipher the codes of TN VED, and also receive the exhaustive information on a discussed question.

About classifier

For each product, according to the Commodity Nomenclature foreign trade activities of the Customs Union, codes have been assigned. They consist of one number and, knowing how to read them, you can only characterize a product using only one code. The correctness of the codes is observed by authorized representatives of the Customs Union. The most common are ten-digit codes, but some types of goods are assigned 13-digit ones. They are indicated by the declarant during the implementation of certain stages of customs procedures. Customs codes of TN VED greatly facilitate customs clearance, while facilitating the procedure for calculating the duty for export (import) of goods.

The classifier itself has 21 sections, which is divided into 99 groups. There are three groups of products that currently do not use. These include products of groups 77, 98 and 99.

What is the classification based on?

When creating HS codes, a number of criteria are used. The main ones are:

1. Material that served as raw material for the manufacture of goods.

2. Functions that the exported (imported) product performs.

3. The degree of processing of goods. In other words, how much the product is made.

4. Mass in kilograms, which is the main unit used to measure goods, according to the classification discussed in the article.

What is the HS code of the Customs Union?

In order for you to never again have questions about the values ​​of the digits of the customs classifier, further are given illustrative examples that will allow you to understand this issue.

Let's sort the code of TN VED TS on the example of beet sugar. As noted above, the product code, as a rule, consists of ten digits. The code is read from left to right and is divided into four main groups.

• Suppose the first two numbers are 17. They indicate that the imported goods belong to the goods that contain sugar in their composition, or that the imported goods are sugar. The first two digits are called the general product group. If the group number is below 10, then it is written with a zero (for example, 07).
• If we consider the first four digits (for example,1701), it can be determined that it is just sugar, but from which it is composed, it will be impossible to understand without subsequent figures. The first four digits are called heading items.
• The first six digits, in turn, indicate the commodity subheading. For example, the value of the code 170112 can be interpreted as beet sugar.
• In the last four digits are clarifyingmoments about the imported goods. Full product code has the name of the subheading. In it are moments that clarify the smallest details that relate to the product. For example, data about changes, the size of customs duties and other information.

Summarizing this block of the article, it can be noted that the HS code of the TS consists of four parts:

1) The first two numbers are called the commodity group.

2) The first four digits are referred to as heading.

3) Commodity subheading - the first six digits.

4) Commodity subheading - the entire product code.

Pre-classifier

The commodity code for TN VED was not always in useCustoms Union. Once its function was performed by the Harmonized System, which was successfully applied in customs procedures between the participants of the European Union. She served as the prototype of the TN VED TS. But in the course of constant improvements, the classification system discussed in the article received a number of changes and now it is significantly different from the Harmonized System.

It is also worth noting that, according to the newregulations, products that are classified according to the standards of the HS, may not receive permission to import through the territory of the Russian Federation and other countries participating in the CU. According to the law, the authorized customs authority may not take into account the product code, which was appointed by the manufacturer or supplier. In other words, HS codes are mandatory when it comes to importing goods across the border of the countries of the Customs Union.

Who is responsible for product classification?

The main authorized personclassification of products is the declarant. In some cases, the representative of the declarant classifies products by HS. In this case, control over the correct classification from the authorized customs authority is mandatory. When checking the correctness of the code, the customs authority has the right to:

1) confirm that the code is correct, and skip the goods to other customs procedures;

2) reassign the customs code;

3) oblige the declarant to reassign the code, which is extremely rare.

In the case when the authorized customs control bodies have no doubts that the HS codes are correct, this code will be used to determine the amount of customs duty.