TN VED TC codes - the basis of compilation and classification

To simplify the procedure for moving products across the border within the Customs Union (CU), an entire system for classifying goods was developed . This system was named TN VDe TS.

HS codes - what is it?

The system, or, as it is also called, the classifier of goods, has been successfully used by the bodies of the Customs Union. The system itself, in turn, is constantly being finalized and supplemented by each of the participating countries of the CU. In the Russian Federation, the bodies of the Federal Customs Service are developing and supplementing the classifier under discussion. Today you will learn how to decode HS codes , as well as get comprehensive information on the issue under discussion.

About the classifier

Each product, according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, was assigned codes. They consist of only numbers and, knowing how to read them, you can, only relying on one code, to characterize the goods. 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 products are assigned 13-digit codes. They are indicated by the declarants during the implementation of certain stages of customs procedures. Customs codes TN VED significantly facilitate the passage of customs clearance, while facilitating the procedure for calculating the duty for the export (import) of the goods.

The classifier itself consists of 21 sections, which is divided into 99 groups. There are three groups of goods that are not currently used. These include goods of groups 77, 98 and 99.

What is the classification based on?

When creating TN VED 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 are performed by the exported (imported) goods.

3. Degree of processing the goods. In other words, how much the product is manufactured.

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

What is the TN Customs Code of the Customs Union?

In order for you to never again have any questions about the meaning of the figures of the customs classifier, then there are clear examples that will allow you to understand this question.

We will analyze 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.

• Let's say the first two digits 17. They indicate that the imported goods are related to goods that contain sugar in their composition, or that the imported goods are sugar. The first two digits are called the general commodity group. If the group number is below 10, then it is written with zero (for example - 07).
• If we consider the first four digits (for example, 1701), then it can be determined that sugar is before us, but from what composition it will be impossible to understand without subsequent digits. The first four digits are called the heading.
• The first six digits, in turn, indicate the commodity subheading. For example, the value of the code 170112 can be treated as sugar beet.
• In the last four digits there are specifying points about the imported goods. The complete product code is named subheading. There are moments in it that specify the smallest details that relate to the product. For example, data about changes, the size of the customs duty and other information.

Summing up this block of the article, it can be noted that the HS code of the foreign economic activity of the Customs Union consists of four parts:

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

2) The first four digits are called a commodity item.

3) Commodity subheading - the first six digits.

4) Commodity subheading - all product code.

The prototype of the classifier

The commodity code for TN VED was not always in the course of the Customs Union. At one time its function was performed by the Harmonized System, which was successfully applied in customs procedures between the members of the European Union. It also served as a prototype for 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 differs significantly from the Harmonized System.

It is also worth noting that, according to the new regulations, products classified according to the HS standards may not be allowed to enter through the territory of the Russian Federation and other member countries of the Customs Union. According to the law, the authorized customs authority may not take into account the code of the goods, which the manufacturer or supplier has appointed. 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 the classification of products?

The main authorized person, who is engaged in the classification of products, is the declarant. In some cases, the declarant delineates the products according to the TN VED. In this case, it is mandatory to control the correctness of the classification from the authorized customs authority. When checking the correctness of the code, the customs authority has the right:

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 event when the authorized bodies of customs control do not have doubts that the HS codes of foreign economic activity have been compiled correctly, this code will be used to determine the amount of the customs duty.