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Information HS Rules of interpretation HS

BASIC RULES OF INTERPRETATION HS

Commodity Nomenclature for Foreign Economic Affairs (HS) is a classifier of goods used by the customs authorities and the participants of foreign economic activity for the purposes of customs operations.

HS is an advanced Russian version of the Harmonized System (HS) developed by the World Customs Organization and adopted as the basis for product classification in the EU and others.

The essence of the classifier is that each product is assigned 10-digit code (if you use 14-digit code), which subsequently is used in the declaration of goods. This encoding is used to ensure accurate identification of goods transported across the customs border of the Russian Federation, and to facilitate automated processing of customs declarations at customs clearance.

HS consists of 21 section and 97 groups
10-digit product code on the HS is:

  • 2 first digits (eg 29, Organic chemicals) - commodity group HS
  • 4 first digits (eg 2901, Acyclic hydrocarbons) - Heading
  • 6 first digits (eg 290123, butene (butylene) and isomers thereof) - heading subheading
  • 10 numbers, complete the product code, which is indicated in the customs declaration (eg 2901231000, bottle-1-ene and but-2-ene) - commodity subheading.

 


 

1. The titles of sections, groups, subgroups are used for convenience, HS, for legal purposes, the classification of goods in the HS is based on commodity items and related notes to the sections or groups and, if they are otherwise provided, in accordance with the following provisions:

2. a) Any reference in a heading to any product should be seen as a reference to such a product in the incomplete form, provided that, as presented in the incomplete form, this product has the basic properties of complete product, and should be read as a reference to the supplied goods (or classified in this heading as complete by this Rule), presented unassembled or a disassembled form.

b) A reference in a heading to any material or substance shall be taken to include a reference to mixtures or compounds that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of that material or substance. The classification of goods consisting of more than one material or substance shall be in accordance with the provisions of Rule 3.

3. In case under Rule 2 (b), or a, prima facie, the possibility of classification of goods by two or more headings, classification of goods carried by the following rules:

a) select the one heading which provides the most specific description of the goods, as compared to commodity items with a more general description. However, when two or more headings relates to only part of the materials or substances contained in the mixture or multi-component products, or only some of the goods put up in sets for retail sale, those headings should be considered equivalent to a given goods, even if one of them gives a more complete or precise description of the goods.

b) Multi-product, a mixture made up of different components, or consisting of different materials and goods put up in sets for retail sale, and this classification is not possible to implement in accordance with the provisions of Rule 3 (a), shall be classified by the material or component, that give these goods the main property, subject to the applicability of this criterion.

c) If the goods can not be classified in accordance with the provisions of Rule 3 (a) or 3 (b), Rule under which the goods are to be classified in the heading, the last in numerical order among those headings are equally acceptable for consideration in classification of the goods.

4. Products, the classification of which can not be carried out in accordance with the above Rules shall be classified in the heading, the goods that are closest to the product in question.

5. In addition to the above provisions in relation undernamed goods, the following rules apply:

A) Cases and cases for cameras, musical instruments, rifles, drawing accessories, necklaces, as well as any packagings having a special shape or adapted to accommodate a particular product or set of products, suitable for long-term use and presented together with the products for which it is intended , It is necessary to classify together with the product packed in them, if such kind of container goes on sale together with this product. This Rule does not apply to packaging that forms a single unit with the packaged product and gives it the basic property.

b) Subject to Rule 5 (a) packaging materials and containers that come with being in these products should be classified together, if they are normally used for packing such goods. However, this provision is not binding if the packaging materials or containers clearly recyclable.

6. For legal purposes, the classification of goods in the subheadings should be in accordance with the names of subheadings and the notes thereto, the provisions of the above Rules, provided that only subheadings at the same level are comparable. For the purposes of this Rule may also apply the relevant notes to the sections or groups, unless the context otherwise requires.