Commodity 4 consider classification problems. Problems arising in the classification of objects of customs control according to TN VED TS, and the reasons for their occurrence

State Treasury educational institution higher professional education

"Russian Customs Academy"

Vladivostok branch

Department of Commodity Science and Customs Expertise

Course work

discipline "Commodity nomenclature foreign economic activity"

on the topic "Problems of classification of cheeses according to TN VED TS"

Completed by: 2nd year student, group 121

V.A Karjalanen

Scientific adviser:

L.P. Solovyova

Vladivostok 2014

• Introduction
• Chapter 1 Literature Review
• 1.1 The meaning of the classification of objects of customs control according to the FEACN of the CU
• 1.2 Regulatory and legal support for the classification of objects of customs control according to the FEACN of the CU
• 1.3 Problems arising in the classification of objects of customs control according to the FEACN of the CU and the reasons for their occurrence
• Chapter 2. Experimental part
• 2.1 Analysis of statistical data on exports and imports of cheese
• 2.2 Classification and analysis of cheese declaration practices
• 2.3 Ways to minimize customs risks when classifying cheeses according to the FEACN of the CU
• Conclusion
• List of sources used
• Introduction
• The problems of classification of objects of customs control according to the commodity nomenclature of foreign economic activity of the Customs Union have always been of great importance, because It is on the correctness of determining the product code that not only the very fact of compliance with customs legislation depends, but, first of all, the volume of accrued and paid customs duties.
• Classification of goods - the assignment of goods in accordance with the Basic Rules for the Interpretation of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union to specific commodity items, sub-items and sub-sub-items specified in the Commodity Nomenclature for Foreign Economic Activity used in the Customs Union and their corresponding digital codes.

Classification is a very complex procedure, it helps to code goods, determine the amount of customs payments and customs value, keep records, provide information for customs statistics, and help in studying the structure of foreign trade.

The relevance of the chosen topic is that specialists customs authorities when determining the code of cheeses according to the FEACN of the Customs Union, they rely primarily on the characteristics of the goods indicated in column 31 of the declaration for goods. Often, such a description is at least incomplete, and in some cases may contain unreliable information about the goods being transported, which is due to the desire of unscrupulous traders to reduce the amount of customs duties charged when classifying cheeses or even avoid paying them.

Therefore, the practical significance of the topic is due to the need to take measures to minimize customs risks associated with understating customs duties or evading their payment when moving cheese across the customs border, as well as the need to simplify the procedure for declaring cheeses.

When determining the code of goods according to the TN VED CU, customs specialists rely primarily on the characteristics of the goods indicated in column 31 of the customs declaration "Description of goods", and, often, such a description is not complete, and in some cases may contain inaccurate information about the transported goods. goods, which is due to the desire of unscrupulous participants in foreign economic activity to reduce the amount of customs duties collected or to evade their payment altogether, as well as to bypass the prohibitions and restrictions established in accordance with the legislation of the Member States of the Customs Union in relation to goods imported into the customs territory of the Customs Union or exported from this territory.

The object of study of this work is cheese

Subject - problems of classification of cheeses according to the FEACN of the Customs Union

The purpose of the course work is to identify the problems of classification of cheeses and find ways to solve them.

The tasks determined by the purpose of the course work are as follows:

Find out the meaning of the classification of objects of customs control according to the FEACN of the Customs Union;

To study the regulatory and legal support for the classification of objects of customs control according to the FEACN of the CU;

Identify the main problems that arise in the classification of cheeses;

Analyze statistics on exports and imports of cheeses;

To carry out an analysis of the practice of declaring cheeses;

Determine possible ways to minimize customs risks when controlling the classification code of cheeses.

Chapter 1 Literature Review

1.1 The meaning of the classification of objects of customs control according to the FEACN of the CU

The normal functioning of the economy of each country in the modern world involves the export and import of a wide range of goods. For implementation state regulation foreign trade, it becomes necessary to distinguish them in some way, which is extremely difficult to do without the existence of a certain ordered list.

The functions of such a list of goods in the Russian Federation are performed by the Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU), which came into force on 01.01. 2010 .

The commodity nomenclature of foreign economic activity of the Customs Union TN VED CU is a systematized list of goods used for the purpose of state regulation of foreign economic activity and including the code designation of the product, its name and abbreviated designation of units of measurement.

Maintenance of the commodity nomenclature of foreign economic activity, classification and coding of goods are important components of the customs business and the functions assigned to the Secretariat of the Commission of the Customs Union.

The nomenclature is used in the preparation and conclusion international treaties, development of the state customs tariff, regulatory documents on the introduction of non-tariff measures of state regulation (quotas, licensing, certification), accompanied by lists of goods and their corresponding TN VED codes of the Customs Union, when collecting and analyzing statistical data on foreign trade. Participants in foreign economic activity use the TN VED when concluding international contracts, agreements on transportation and insurance, accounting and warehouse accounting, filling out shipping documents.

In the implementation of customs regulation of foreign trade flows, the systematization of goods is also one of the main issues. To solve such problems, the classification of goods is used.

The classification of goods is understood as the division of a given set of goods according to certain characteristics into separate categories (subsets) using the chosen method of division and compliance established rules.

The classification of goods is carried out as follows: each product is assigned a ten-digit code, which is subsequently used when performing customs operations, such as declaring or collecting customs duties. Such coding is used to ensure the unambiguous identification of goods transported across the customs border of the Russian Federation, as well as to simplify the automated processing of customs declarations and other information provided to the customs authorities in the implementation of foreign economic activity by its participants.

The nomenclature will be used to implement measures of customs tariff and non-tariff regulation of foreign trade and other types of foreign economic activity, maintaining customs statistics of foreign trade of the Russian Federation.

The commodity nomenclature of foreign economic activity was developed on the basis of the Harmonized Commodity Description and Coding System (HS) and the Combined Tariff and Statistical Nomenclature of the European Economic Community (CN EEC) and is now the basis of the system of measures of state regulation of the country's foreign economic activity.

When declaring goods to the customs authorities, they are subject to classification, that is, in relation to the goods, a classification code is determined according to the Commodity Nomenclature for Foreign Economic Activity, while the determination of the code of the transported goods is entrusted to the declarant, and its correctness is controlled by the customs authorities.

The TN VED code assigned to the goods being transported is used to calculate customs duties payable, as well as to apply special measures to it, if such is provided for these goods. Officials of the customs authorities control the correctness of determining the classification code in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Customs Union when declaring goods and after the release of goods in accordance with the declared customs regime, as well as the procedure for making a decision on the classification of goods in accordance with the TN VED CU.

The correct determination of the position of the goods in the nomenclature (its classification) is of decisive importance for establishing which of the regimes of state regulation of foreign economic activity this product falls under.

Evasion of the established procedure for moving a specific product across the border by misclassifying it and / or indicating incorrect data in the customs declaration is considered by the customs authorities as a violation, entailing liability in accordance with applicable law.

The TN VED strictly adheres to the principle of unambiguous assignment of goods to classification groups in accordance with the notes to sections, groups, specific commodity items, as well as the Basic Rules for the Interpretation of TN VED, which have legal force.

The digital coding system in the FEACN allows you to present all the necessary information in a convenient form for handling it during collection, transmission and automated processing.

1.2 Regulatory support for the classification of objects of customs control according to the FEACN of the CU

customs declaration nomenclature

For all objects of TO and TC according to the FEACN of the CU, there is a regulatory and legislative framework, which includes:

1. Customs Code of the Customs Union;

2. decisions of the Commission of the Customs Union;

3. FCS orders;

4. other normative acts.

The TN VED CU itself can also be included in this list, because it most clearly sets out the rules for classifying goods.

1. The Customs Code of the Customs Union came into force on July 1, 2010, which marked the creation of a single customs area for Russia, Belarus and Kazakhstan. The customs code of the customs union is completely based on the norms of the International Convention on the Simplification of Customs Procedures (Kyoto Convention). In general, the procedure for performing customs operations when goods are imported into the customs territory of the customs union and exported from their territory corresponds to the procedure currently applied in Russia, since most of the norms of the current Russian legislation comply with the Kyoto Convention. However, there are some innovations that citizens and participants in foreign economic activity should pay attention to.

In accordance with the Customs Code of the Customs Union, direct maintenance and improvement of the Commodity Nomenclature for Foreign Economic Activity is carried out by the Commission of the Customs Union on the basis of proposals from the customs services of the Member States of the Customs Union in in due course, being one of their most important functions.

The single customs tariff provides for the same rates of import duties for the three countries. This document was signed by the heads of state of Belarus, Russia, Kazakhstan on November 27, 2009 in Minsk. In the unified customs tariff, more than 80% of the previously existing Russian duties remained unchanged. They cover about 9350 commodity items. For 1850 positions the rates have been adjusted. This mainly affected the import of clothing, a number of food products, household appliances and vehicles.

2. In order to ensure uniformity of interpretation of the Commodity Nomenclature for Foreign Economic Activity on the basis of proposals from the customs authorities, the Commission of the Customs Union shall adopt and publish decisions and clarifications on the classification certain types goods.

The procedure for submitting proposals on the classification of certain types of goods, their consideration and approval of draft decisions and clarifications on the classification of certain types of goods with the customs authorities of the states - members of the Customs Union, is determined by the decision of the Commission of the Customs Union.

After the adoption by the Commission of the Customs Union of decisions and clarifications on the classification of certain types of goods, the decisions and clarifications adopted by the customs authorities in accordance with paragraph 6 of this article in relation to the same types of goods are subject to cancellation or amendment to them.

3. Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (ETN VED CU).

The ETN VED CU is based on the nomenclature of the Harmonized Commodity Description and Coding System (NHS or HS), which entered into force on January 1, 1998, and the Combined Nomenclature of the European Community (CNES), which were used as the basis for building the TN VED of the Commonwealth of Independent States .

The TN VED CU presents a classification system for goods intended for their coding and identification during customs processing, which allows:

ѕ perform customs economic operations (collect customs payments, determine customs value, keep records, planning, etc.);

ѕ to study the commodity structure of foreign trade.

In total, the TN VED CU codes consist of 97 groups and 21 sections, in which the principles of unambiguously assigning goods to one or another group are strictly observed.

The names of sections, groups and subgroups are given only for the convenience of using the TN VED CU. For legal purposes, the classification of goods in the FEACN of the CU is carried out on the basis of the texts of the headings and the corresponding notes to sections and groups, and, unless such texts provide otherwise. That is, the classification of goods is defined as a legal concept.

The main criteria used for classification are:

* the material from which the product is made;

* the functions that the product performs;

* degree of processing (manufacturing).

To accurately determine the code of goods, it is necessary to use three components of the TN VED CU:

1) nomenclature part;

2) basic rules of interpretation;

3) notes to sections and groups.

Explanations to the TN VED CU is one of the auxiliary working materials designed to ensure a uniform interpretation and application of the TN VED CU.

In addition, when determining the code of goods according to the TN VED CU, it is useful to use additional publications (explanations, alphabetical index, Collection of qualification decisions). A comprehensive guide is the "Basic Rules of Interpretation". The first five rules out of six define the heading (the first 4 characters). According to the sixth rule, a subposition (5 and 6 characters) and a subsubposition (7,8,9 characters) of a ten-digit code are found.

Currently, our country uses a 10-digit ETN FEA CU, which was put into effect by the Decision of the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) of November 27, 2009 No. 18 and the Decision of the Commission of the Customs Union of November 27, 2009 No. 130 .

ETN FEA CU is approved by the Commission of the Customs Union, based on internationally accepted systems of classification of goods.

4. Federal Law of the Russian Federation No. 311-FZ dated November 27, 2010 "On Customs Regulation in the Russian Federation".

This Federal Law describes in detail the procedure for making a decision on the classification of goods in accordance with the ETN FEA CU, as well as the procedure for making a decision on the classification of goods in unassembled or disassembled form, including in incomplete or incomplete form, imported or exported within a specified period of time .

The following elements of the regulatory framework should also be taken into account:

ѕ Decree of the Government of the Russian Federation No. 718 dated November 27, 2006 (as amended on December 8, 2010) "On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Economic Activity".

ѕ Decree of the President of the Russian Federation No. 1088 of September 10, 2005 "Issues of military-technical cooperation between the Russian Federation and foreign states".

ѕ Order of the Federal Customs Service of the Russian Federation of October 15, 2010 No. 500 "On approval of the Instruction on the actions of officials who classify goods in accordance with the Commodity Nomenclature of Foreign Economic Activity and control the correctness of determining the classification code in accordance with the Commodity Nomenclature of Foreign Economic Activity."

* As well as other regulatory legal acts.

All regulations, documents of the regulatory and legislative framework for the classification of objects of the TC according to TN VED are aimed at increasing efficiency government controlled in the customs area. The adoption of these documents will contribute to the creation of transparent technologies for the provision of services, the simplification and optimization of administrative procedures, the reduction of the terms for the execution of individual stages of services, the creation of favorable conditions for participants in foreign economic activity in cooperation with the Federal Customs Service of Russia, and the improvement of the quality of public services by informing interested parties about the progress of considering requests and making preliminary decisions.

1.3 Problems arising in the classification of objects of customs control according to the FEACN of the CU and the reasons for their occurrence

Monitoring the correctness of the classification in accordance with the TN VED CU of goods transported across the border of the Customs Union is a very complex process that requires a certain intelligence, a person’s ability to think flexibly and outside the box, on the one hand, and the ability to defend one’s point of view in disputes with participants in foreign economic activity (FEA) - on the other. Therefore, problems in this area can be avoided quite rarely.

For the most part, the problems that arise in practical activities in customs are related to the subjective analysis of texts and provisions of the commodity nomenclature.

The problem caused by the subjective factor serves as the basis for all other problems and difficulties that arise in practice in the classification and control of the classification of goods in accordance with the FEACN.

We can highlight the most common problems in the classification of goods:

ѕ dishonesty of foreign economic activity participants. This is expressed, first of all, in an incomplete or unreliable description of the goods in the documents presented for registration. The description of the goods for customs purposes must include a description on the grounds that allow it to be classified only in one of the ten-digit subheadings of the TN VED CU, as well as on the grounds that indicate the level of its commercial value and the country of origin;

ѕ the complexity of building a commodity nomenclature and applying the Basic Rules of Interpretation. If other areas of the customs business are more or less regulated by regulatory legal acts, then the classification of goods is hardly amenable to such regulations. The names of sections, groups and subgroups are given only for the convenience of using the TN VED; for legal purposes, the classification of goods in the TN VED is carried out on the basis of the texts of commodity items and the corresponding notes to sections or groups, and, unless such texts provide otherwise, in accordance with the following provisions. That is, the classification of goods is defined as a legal concept;

* different semantic meanings of the same names of goods in the established trade practice and in the FEACN of the CU;

ѕ variety of commercial names of goods that have the same customs name.

The Commodity Nomenclature has certain laws and rules, in accordance with which the process of classifying goods as commodity items takes place. However, for the most part, such rules do not establish the classification of a particular product in a specific heading, but help to classify a given product in this heading.

Let's take an integral part of the Commodity Nomenclature - the Basic Rules for the Interpretation of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union. There are six such rules. Goods in world trade - hundreds of thousands of items. However, practice shows that it is quite possible to regulate the classification of such a volume of trade with such a small number of rules.

The TN VED contains the following notes:

* Notes, excluding. Such notes exclude the classification of certain goods in a section or group;

* notes describing the terms used in the TN VED. At the same time, separate notes describe not only a particular product, but also the characteristics of the goods;

* notes, including certain goods in one or another heading;

¾ notes regulating the classification of certain goods.

Chapter 2. Experimental part

2.1 Analysis of statistical data on exports and imports of cheese

Accounting for exports and imports of products is carried out by the Federal Customs Service (FTS). Customs statistics of the Russian Federation characterizes the cost and natural volumes of export-import of products, including by countries - counterparties.

Classification of goods by the Federal Customs Service under control over foreign economic activity TN VED (Commodity nomenclature of foreign economic activity) differs from the classification of product categories in Rosstat, so they are synchronized by BusinesStat by recalculations.

The Federal Customs Service keeps records of physical volumes of cheese exports and imports in kg. Net weight is taken as the weight of the goods (minus the weight of tare and packaging).

Cost volumes foreign trade operations are evaluated according to the statistical value, including VAT, excises, as well as the cost of delivering goods to the borders of the Russian Federation through the customs territory of Russia. The main unit for measuring the value of exports and imports is the US dollar. In a general analysis of the cheese market, the prices and value of exported and imported products must be reduced to the ruble at the average annual exchange rate.

Accounting for the movement of goods and funds across the border is carried out by means of a cargo customs declaration / transit declaration (CCD / TD), corresponding to the form of a single administrative document of the European Union. In the declaration, a participant in foreign economic activity states basic information about the goods: their names, cost, weight, information about packaging, codes according to the commodity nomenclature of foreign economic activity (TN VED), the customs regime under which they are placed, and other information.

Table 2.1 Balance of exports and imports of cheeses, RF, 2009-2013 (thousand tons)

Parameter
Net import

Table 2.2 Forecast of the balance of exports and imports of cheeses, RF, 2014-2018 (thousand tons)

Parameter
Net import

During 2009 - 2013 Russia was a net importer of cheese, that is, more finished products were imported into the country than exported abroad. At the same time, the volume of net imports showed an increase every year. In 2013, the volume of net imports amounted to 425.3 thousand tons of cheese (Table 2.1)

In the forecast years 2014-2018 import deliveries of finished products to Russia will continue to grow at a faster pace than exports, which will increase the disproportion in favor of imports. In 2018, net imports of cheeses will amount to 492.3 thousand tons (Table 2.2).

Table 2.3 Cost volume of cheese exports, RF 2009 - 2013 (million USD)

Parameter
Export dynamics (% to the previous year)

The indicator "Export of cheese" is obtained by multiplying the "net" weight of the cargo (tons) by the price of a ton of cargo (USD / ton). The weight of all goods transported across the Russian border during the year is taken into account. Cheese export accounting units: all enterprises engaged in foreign economic activity in Russia. Based on the data presented in the table, one can trace a significant increase in the value of cheese for the period 2009 - 2013. This is due to an increase in the number of enterprises engaged in the production of cheese in Russia, an increase in their efficiency and an increase in the number of cheese supplies for export (Table 2.3).

Table 2.4 Cheese export forecast, RF, 2014 - 2018 (million USD)

Parameter
Export dynamics (% to the previous year)

Speaking about the cheese export forecast, there is also a gradual increase in the value of cheese from $79.44 million in 2014 to $106.98 million in 2018. (Table 2.4)

As for the distribution of cheese exports by country, a significant share of exports falls on the CIS countries. Exports to non-CIS countries are smaller in quantity and value compared to exports to the CIS countries. The main importing countries of Russian cheeses are such CIS countries as Kazakhstan, Ukraine, Azerbaijan, Belarus, Turkmenistan and Tajikistan. The leader among these countries is Kazakhstan, the amount of cheese exported to Kazakhstan is more than 8.5 thousand tons per year (Table 2.5).

Table 2.5 Distribution of cheese exports of the Russian Federation by country in 2013

	Quantity (t)	Cost (thousand US dollars)
AB Abkhazia
AZ Azerbaijan
AM Armenia
BY Belarus
VN Vietnam
DE Germany
KZ Kazakhstan
KG Kyrgyzstan
MD Moldova, Republic
MN Mongolia
US United States
TJ Tajikistan
TM Turkmenistan
US Uzbekistan
UA Ukraine
000 others
Non-CIS countries
CIS countries

Fig.1. Distribution of cheese exports of the Russian Federation by country in value terms (thousand US dollars)

Table 2.6 Distribution of cheese imports of the Russian Federation by countries in 2013

Code and name of the country of the counterparty
	quantity (t)	price
AU Australia
AT Austria
ar argentina
AM Armenia
BY Belarus
BE Belgium
BG Bulgaria
DE Germany
IE Ireland
ES Spain
KZ Kazakhstan
MD Moldova, Republic
NL Netherlands
NZ New Zealand
NO Norway
PT Portugal
SK Slovakia
SI Slovenia
GB United Kingdom
UA Ukraine
FI Finland
000 others
Non-CIS countries
CIS countries

In the distribution of cheese imports, non-CIS countries prevail over the CIS countries. As for the leaders, cheeses are mainly imported to Russia from Belarus, Germany, Ukraine, Lithuania, the Netherlands and Finland. The leader among these countries is Belarus. Import is more than 75 thousand tons per year (Fig. 2) .

Fig. 2 Distribution of imports of goods of the Russian Federation by country (thousand US dollars)

2.2 Classification and analysis of cheese declaration practices

Cheese is a dairy product usually made from cottage cheese. Milk is a natural aqueous suspension of many substances, which coagulates when exposed to precipitating factors (heat, lactic acid and rennet) and is separated from the watery whey in the form of a curd mass, from which cheeses are made in various ways. Cow's milk is most widely used in cheesemaking, but cheese is also made from the milk of goats, sheep, horses, and reindeer. Cheeses are obtained by coagulation of milk and subsequent long-term processing of the resulting clot, during which moisture is removed. Processing is completed by molding the cheese mass and subsequent salting of the resulting cheese heads. Cheese acquires specific properties only after a long process of maturation in cheese cellars, where conditions are created for the accumulation of flavoring and aromatic substances in the cheese mass.

Cheeses come in two main types: natural and processed. Natural ones are made directly from milk and are divided into fresh (also called young) and mature. Fresh cheese (such as homemade or cream cheese) is made from cottage cheese and is not aged after that. Cheese, which must mature in order to acquire its inherent structure and density, aroma and taste (for example, cheddar), is aged in storage at a certain temperature and humidity for a specified time, during which chemical and microbiological processes take place in the cheese dough. In turn, processed cheeses are made from various combinations of natural cheeses, which are crushed, heated and melted, and the molten mass is then mixed and various salts are added to it.

Historically, the French cheese classification has been the most common. In Russia, repeated attempts were also made to create their own classification according to manufacturing technologies.

Table 2.1 Classification of cheeses

Russian classification	French classification	Cheese brands
soft fresh	Fresh cheeses	Fromage blanc, Petit Suisse, Cottage cheese, Amateur
Soft with mildew on the surface	Cheeses with moldy crust	Camambert, Brie, Chaorce, Blanchette, White Dessert
Soft slime cheeses	Cheeses with washed rinds	Maroilles, Mont d "Or, Romadur, Limburger, Dorogobuzhsky
Goat milk cheeses	Goat milk cheeses	Crottin de Chavignol, Saite-Maure, Picodon
Soft with mold in the whole mass of cheese	Blue cheeses	Roquefort, Brue de Brisse, Saint Agur, Dorblu
	Pressed boiled cheeses	Emmental, Comte, Beaufort, Maasdam, Soviet, Swiss
Solid rennet with low reheat temperature	Pressed uncooked cheeses	Cantal, Edam, Gouda, Palet d "Or, Oltermanni, Russian, Uglich, Dutch, Kostroma
Processed cheeses	Processed cheeses	Rambol, La vache qui rit, President, Viola, Amber, Wave

Commodity classification of cheeses is based on the basic technological methods of processing milk and curd, as well as the nature of cheese maturation, i.e. the species composition of microorganisms involved in maturation. According to the method of coagulation of milk, rennet and sour-milk cheeses are distinguished.

Fig.3 Classification of cheeses

Table 2.2 Analysis of cheese declaration practices

	Product description	Information required to determine the classification code	Declared code in column 31 DT	Classification code of goods in accordance with TN VED TS
	Oltermani cheese, by weight, for retail: Cheese "Oltermani" 250g each. Vacuum-packed, in a cardboard box of 24 pcs, total - 48 pcs; cheese "Oltermani" 400g.	The declared information is not reliable, as there is not enough information about the packaging and the weight does not correspond to the product presented (Oltermani cheese, 500g each)
	Cheeses made from natural cow's milk, with additives, with m.d.zh. in dry matter 45%, (cheeses from the cow milk natural, with additives, with m.f. f. in dry solid 45%), total-1020.48 kg (net), brand: moondarra	The declared product code does not match the description of the product.
	Oltermanni-55 fat 34 (wt%), semi-solid, creamy yellow, in polyethylene package 1385x 24pcs/0.5kg/	Information about the declared product is not sufficient, as there is not enough information on the moisture content in terms of dry matter (%).
	Semi-hard rennet cheeses: "el ventero" from goat's milk, unsalted, fat. 18%, sod. 16pcs), marking es-1500108/ab ce	Information about the declared product is not sufficient. No information on fat content in dry matter (%), as well as net net weight
	Cheese cheese light, total fat content 10.3%, water content in terms of fat-free content 77%, manufacturer m 166	Product descriptions are exhaustive. The information corresponds to the product code.

Having considered and analyzed some examples of the description of cheeses (Table 2.2) in customs declaration it can be concluded that the reasons for misclassification are:

¾ incomplete or inaccurate description of goods in the customs declaration;

ѕ lack of information and reference materials, teaching aids for the correct classification and identification of cheeses;

* ignorance of the list of features by which cheeses must be characterized in order to determine the TN VED CU code;

ѕ attempts to illegally move goods across the customs border by declaring an unreliable product code, the import rate customs duty which is below.

2.3 Ways to minimize customs risks when classifying cheeses according to the FEACN of the CU

Measures to minimize risks are a set of measures consisting in the commission by authorized officials of the customs authority of certain actions in order to identify and suppress violations of customs legislation.

The problems of classifying objects of customs control according to the commodity nomenclature of foreign economic activity of the Customs Union is of great importance, since not only the very fact of compliance with customs legislation, but, first of all, the volume of accrued and paid customs payments depends on the correct definition of the product code.

To exclude false declaration and unfavorable judicial practice, introduce the definition of the term into the terminological system of the TN VED CU:

1. Processed cheeses - a dairy product that is produced from rennet cheeses, cheeses for melting, cottage cheese, butter and other dairy products with the addition of spices and fillers by melting the cheese mass at a temperature of 75-95 ° C;

2. Blue cheeses - a group of cheeses that has a green-bluish color of the cheese mass, which is given to it by the noble mold mycelium ( special types molds of the genus Penicillium);

3. Hard cheeses - the most extensive group of rennet cheeses. Lactic acid bacteria take part in their maturation, and the development of aerobic microflora on the surface of the heads during the maturation period is suppressed. These cheeses are produced using a second heating and forced pressing;

4. Soft cheeses - have a soft creamy or curd texture, are produced without additional processing, can be without a crust or with a natural or moldy crust, contain a large amount of soluble protein, vitamins and amino acids, which gives them great nutritional value.

Conclusion

During the course work on the topic: "Problems of classifying cheeses according to TN VED CU", I found out that the correct classification of goods is of great importance for increasing the objectivity of customs statistics of foreign trade used in the development of customs policy. The reasonable calculation and collection of customs duties depends on the correct classification of goods. The study and identification of problems of classification of cheeses and measures to minimize risks leads to the resolution of problems of foreign economic activity.

At the present stage of development of foreign economic activity, coding of goods is an integral part of the customs business, therefore, customs specialists must have a wide range of knowledge in the field of classification of goods, have the skill of assigning goods to one or another position in order to increase the efficiency of customs authorities.

After analyzing the regulatory framework for the classification of goods, we can conclude that it is quite large, in connection with which the participants in foreign economic activity quite often have difficulties, since they must study all the regulatory documents, in the context of their constant change and addition.

When describing the declared goods, traders often face problems with the classification of cheeses, not only because of ignorance of the regulatory framework, but also because of the inattention of declarants when determining the code according to the FEACN of the CU.

To facilitate the work of declarants and customs authorities, the following measures are proposed in the work done:

* Introduce the terms: "processed cheeses", "blue cheeses", "hard cheeses", "soft cheeses";

In addition to the measures presented, it is necessary:

1. Improvement of the regulatory framework, namely:

ѕ constant updating of the information contained in legal documents in accordance with the innovations of the international market;

ѕ control over the fact that the norms enshrined in the Russian legislation and the legislation of the Customs Union do not contradict each other, as well as the norms international law;

ѕ presentation of fixed norms in a language understandable for all participants of foreign economic activity.

2. Creation of information and reference materials, methodological aids for the correct classification and identification of goods, for example: "A guide to the classification confectionery from cocoa.

3. Simplification of customs control procedures by making preliminary decisions on the classification of goods, etc.

These measures, implemented in a complex, will reduce the problems arising in the classification of cheeses to a minimum and facilitate the declaration procedure as much as possible for both foreign economic activity participants and customs authorities for the further correct calculation of customs duties and the application of non-tariff regulation measures.

List of sources used

1. Federal Law No. 311 of November 27, 2010 "On Customs Regulation in the Russian Federation".

2. Order of the Federal Customs Service of Russia dated March 29, 2012 N 600 "On additional requirements for the description of certain categories of goods in column 31 of the declaration for goods"

3. Federal Law No. 311-FZ of November 27, 2010 (as amended on April 5, 2013) "On Customs Regulation in the Russian Federation"

4. Order of the Federal Customs Service of the Russian Federation of October 15, 2013 N 1940 "On approval of the Instructions on the actions of officials of customs authorities who carry out the classification of goods and customs control when checking the correctness of the classification of goods according to the unified Commodity nomenclature of foreign economic activity of the Customs Union"

5. Commodity nomenclature of foreign economic activity of the Customs Union // M.: FCS RF. - 2013. p. 25 - 42 Website of the Federal Customs Service of Russia [Electronic resource].- Access mode: http://domodedovo.customs.ru/index.php

6. Customs statistics of foreign trade of the Russian Federation // M.: FCS RF. - 2013. p. 12 - 27

7. Customs tariff of the Russian Federation. - M.: FTS, 2012. - 743 p.

8. Federal Customs Service. Customs statistics of foreign trade of the Russian Federation //Bulletin: 2012

9. Customs Code of the Russian Federation - M.: Exam Publishing House, 2013. - 225 - 230 p.

10. Regulations on the procedure for applying a single commodity nomenclature: decision of the FCS commission - Access mode: computer network VF RTA. - DB ConsultantPlus.

11. Decree of the Government of the Russian Federation of November 27, 2006 No. 718 "On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Economic Activity".

12. Site Educational program for beginners in foreign economic activity. The practice of declaring [electronic resource]. - Access mode: http://rastamoj.ru/likbes/mypoisk.php.

13. Semenikhin V.V. Foreign economic activity // EKSMO: 2012. Ї 237 p.

14. Federal Customs Service. Customs statistics of foreign trade of the Russian Federation //Bulletin: 2013

15. World and Russian market cheeses. - 2013 // [electronic resource] - access mode: http://www.globalreach.ru/demo/Marketingovoe_issledovanie_rynka_sira_-_2013_DEMO.pdf

16. O.A. Brilevsky // Merchandising of food products. - 2012. - p. 137 - 150

17. Ready reviews markets. - [electronic resource] - access mode: http://businesstat.ru/main_menu/services/

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The classification of food products is provided not only by the signs of classification, but by the application of the restrictions laid down in the notes. Let's consider some of them.

Classification meat products in the TN VED CU is determined by the following factors:

1. Type of meat raw materials;

2. The degree of separation of meat from bones;

3. Type of cut (what parts of the carcass are represented);

4. The ratio of adipose and muscle tissue;

5. Identification of the goods as a by-product.

Group 02 provides for the allocation of the following types of meat raw materials: cattle, pork, lamb or goat meat, horses, donkeys, mules and hinnies, rabbits or hares, primates, whales, dolphins, porpoises, reptiles, frogs, beavers, etc.

The degree of separation from the bones is defined in terms of boneless and boneless meat.

According to the FEACN of the Customs Union, boneless meat includes all bones or is partially freed from bones. For poultry, this term refers to parts of the carcasses, including all the bones. Boneless meat is meat completely freed from the bones. At the same time, tendons and cartilage are not bones. For poultry: if the breast (leg) is partially boned, then it is a boneless part of the carcass, but not the breast (leg).

Depending on which parts of the carcass are presented, it is necessary to be guided by additional notes developed by the EU, there are certain discrepancies with the terminology in the TN VED CU and in normative documentation currently operating on the territory of the Russian Federation. The draft of the new technical regulation of the Customs Union "On the safety of meat and meat products" contains 4 methods of meat identification: by name, visual, organoleptic, instrumental. This will minimize the risk of false declaration of goods of group 02.

Certain difficulties are presented by the classification of by-products. Depending on the category and type of by-products, the purpose or area of ​​\u200b\u200buse is decisive. The following groups can be distinguished:

1. Organs that are commonly used for human nutrition (head, legs, heart, tongue, etc.). If they are suitable for food, they are classified in groups 02, 16, depending on the method of processing. Those unfit for food will be classified in group 05.

2. By-products used for pharmaceutical purposes (gall bladders, adrenal glands, placenta), depending on the type of processing:

Fresh chilled, frozen or preserved (heading 0510);

Dried (commercial 3001).

3. By-products used for both food and pharmaceutical purposes (liver, kidneys, lungs, brains, pancreas, spinal cord, etc.), depending on the type of processing and suitability for food:

Group 02 - fresh, chilled, frozen or preserved, suitable for human consumption;

Group 05:

1) glands for pharmaceutical purposes (temporarily preserved in glycerin, acetone, formaldehyde, boric acid, alcohol);

2) products not specified elsewhere (not fit for any purpose);

Group 30 - dried;

Group 16 - mediocre edible.

4. Offal used both for food and for other purposes (skins):

Suitable for food - group 02;

Unsuitable for food - group 05;

Leather raw materials - group 41.

5. By-products not considered in the FEACN of the CU as by-products:

Unrendered pork fat and poultry fat for food and technical purposes (heading 0209);

Intestines, bladders and stomachs, whether or not fit for human consumption (heading 0504);

Separately presented animal fat (Group 15);

By-products in the TN VED CU include heads and their parts, including ears. Heads may or may not have the brain, cheek or tongue removed or parts thereof. Cheeks, pig noses and ears, as well as flesh adjacent to the head, in particular from the back, including sideburns, are considered part of the head. However, the boneless meat of the leading edge, including the cheek, does not apply to by-products.

When classifying fish products it is necessary to pay attention to the type (Latin name) of fish, type of cutting, method of processing (group 03 priority over group 16).

For both meat and fish products, it is important to decide on the classification of mixtures of these products:

1) the percentage of individual components in the mixture, which ensures the application of the provisions of the HS on classification according to the component prevailing by mass;

classification oil and fat products determines the composition and quantitative ratio of fats, the method and degree of processing are important for the isolation of raw, chemically unchanged and chemically modified products.

Milk fats, depending on the quantitative composition, are mainly classified in group 04. The following terms are defined:

1) whole milk is unprocessed, as well as partially or completely skimmed milk;

2) pasteurized milk, i.e. milk, the storage stability of which has been improved by partially preventing the development of microbes as a result of heat treatment;

3) sterilized milk is milk that has been pasteurized through more intensive high-temperature processing, which actually prevents the development of microbes;

4) homogenized milk, in which natural emulsion fat globules have been crushed by mechanical means at very high pressure along with heat treatment, turning into a total mass, which partially prevents the formation of cream;

5) peptonized milk, i.e. milk, the digestibility of which has been increased as a result of the addition of pepsins to break down proteins;

6) cream, which is a fatty layer naturally accumulated on the surface of settled milk as a result of the slow accumulation of emulsifying fat globules. When removed by hand or during the centrifugation of milk in a cream separator, they contain, in addition to other milk components, a rather high percentage of fat (usually more than 10 wt.%). Certain separation processes make it possible to obtain cream with a fat content of more than 50% by weight.

The classification of these products is carried out according to the percentage of milk fat, the presence of other components and the method of processing.

Heading 0405 covers butter and other fats and oils from milk, such as milk paste, milk fat obtained by extracting water from the finished butter or cream. According to the TN VED CU, butter is a natural butter, whey butter or recombined (fresh, salted or rancid, including canned butter), made exclusively from milk, with a milk fat content of 80-95%, the maximum content of non-fat dry milk is 2 wt. %, water - 16 wt. %. The oil does not contain added emulsifiers, but may contain salt, food coloring, neutralizing salts, cultures of lactic acid producing bacteria.

Dairy pastes are spreadable water-oil emulsions containing milk fat as the only fat in an amount of 39-79%. For domestic regulatory documents It is also butter, but with a higher water content.

Other milk fats are milk fat, lard, ghee.

Animal fats are natural products obtained from the fatty tissues of slaughtered animals and birds. Depending on the type and quality of raw materials, beef, mutton, pork, bone, combined and poultry fats are produced. By consistency, fats are divided into solid and liquid. Liquid fats are called oils and stand out in the FEACN of the Customs Union in separate headings. According to the intended purpose, animal fats are divided into food, feed and technical. Edible animal fats are mainly used for culinary purposes, the preparation of fat mixtures (margarine), and also as a feedstock in the production of canned food, sausages and confectionery. Fats are also used in the production of high-grade toilet soap, creams, fatty acids, and feed additives. Unmixed animal fats are classified in the following headings:

- 0209 - Pig fat, separated from lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As a commodity - pork fat and poultry fat, separated from meat; unmelted internal fat; for subcutaneous fat, the mass of adipose tissue must exceed the mass of the skin

- 1501-1506 - pork fat and poultry fat, separated from meat; unmelted internal fat; for subcutaneous fat, the mass of adipose tissue must exceed the mass of the skin. As a commodity, it is melted internal fat; pressed and extracted fat; can be obtained from bones and from waste; additives are possible, mixtures of fats are excluded.

Vegetable fats are products obtained from vegetable raw materials: soybeans, sunflowers, peanuts, cotton, palm trees, rapeseed, olives, flax, castor beans, as well as oil-containing food waste: bran, cereal germ, fruit pits. The technology for obtaining vegetable oil includes the extraction of oil by pressing or extraction, purification (refining) and processing. Fatty oils of vegetable origin, obtained by pressing, should be considered as "crude" in group 15 of the TN VED CU.

Technological operations of the stages of refining sunflower oils, hydration, removal of free fatty acids, bleaching, deodorization, freezing do not lead to a change in the chemical composition of oils. If you take different vegetable oils, for example, sunflower, corn, soybean, rapeseed and refine them completely, then appearance and organoleptic indicators they can not be distinguished from each other. These will be exactly the same viscous liquids lighter than water, without taste and smell - the so-called impersonal oils, from which, in addition to direct consumption, margarine, mayonnaise, and cooking oils are obtained. Allowed to use unrefined food sunflower oil obtained by pressing. Cottonseed, olive, peanut, soybean and other oils are consumed after refining. In medical practice, oil emulsions are prepared from liquid vegetable oils (castor, almond); olive, sea buckthorn, almond, sunflower and linseed oils are the bases for ointments and liniments. Vegetable oils are classified depending on the name of the raw material in headings 1507-1515 of the FEACN of the Customs Union. It is also necessary to take into account the method of processing and the scope. Animal and vegetable oils subjected to hydrogenation and certain other processes are covered in headings 1516 and 1518.

Recently, fat mixtures with reduced fat content have gained popularity, namely: butter with vegetable oil additives.

Margarine is a mixture of animal fats, vegetable oils, milk, flavoring, aromatic and other substances. The composition of margarine in various proportions includes a complex mixture of various fats: refined vegetable oil (sunflower, soybean, cottonseed), solid vegetable oils, edible lard, interesterified animal fats. In addition, the composition of margarine includes milk in its natural form or fermented to give it the taste and aroma of butter, salt, food colors and flavors, sugar, fat-soluble vitamins and other additives. An obligatory component of margarine are emulsifiers.

In accordance with the TN VED TS margarine - food product in the form of a plastic mass, which is a highly dispersed emulsion of fat and water with a fat content of at least 80 wt. %, including not containing or containing no more than 15 wt. % milk fat, produced on the basis of high-quality fats or oils of animal or vegetable origin suitable for consumption or from mixtures of these fats or oils with the addition of various components such as salt, sugar, dyes, emulsifiers, vitamins.

The permissible composition of various fat mixtures in accordance with the TN VED CU is given in Table 8.1.

Table 8.1

Permissible composition of fat mixtures for the purposes of classification in the FEACN of the Customs Union

Monitoring the correctness of the classification in accordance with the TN VED of goods transported across the border of Russia is a very complex process that requires a certain intelligence, the ability of a person to think flexibly and outside the box, on the one hand, and the ability to defend one’s point of view in disputes with participants in foreign economic activity (foreign economic activity). ) - with another. Therefore, problems in this area can be avoided quite rarely.

For the most part, the problems that arise in practical activities in customs are related to the subjective analysis of texts and provisions of the commodity nomenclature. If other areas of the customs business are more or less regulated by legal acts, then the classification of goods is hardly amenable to such regulations. In the commodity nomenclature, there are certain laws and rules, in accordance with which the process of classifying goods as commodity items takes place. However, such rules do not establish the classification of a certain product in a specific heading, but help to unify a given product in this heading.

The classification of goods in the Commodity Nomenclature for Foreign Economic Activity (TN VED) is carried out according to the basic rules of interpretation of the TN VED CU - an integral part of the commodity nomenclature, there are six rules, and there are hundreds of thousands of items crossing the customs border. However, practice shows that it is quite possible to regulate the classification of such a volume of trade with such a small number of rules.

Approximately 80% of the turnover is classified in accordance with the main rule of interpretation of the TN VED No. 1. It regulates the classification of goods in accordance with the texts of headings and notes to sections and groups.

The names of sections, groups and subgroups are given only for the convenience of using the TN VED. For legal purposes, the classification of goods in the TN VED is carried out on the basis of the texts of commodity items and the corresponding notes to sections and groups, and, unless such texts provide otherwise, in accordance with the following provisions. That is, the classification of goods is defined as a legal concept.

First, consider the classification of goods based on the texts of headings. It must be remembered that goods are classified in the TN VED according to 2 main criteria: in accordance with the material of manufacture and in accordance with the function that the product performs.

However, there are headings that include a product when the two criteria listed are combined. Then both the material and the function are considered simultaneously - the third criterion.

In most cases, the text of a heading is a description of one specific product grouping, in which homogeneous goods are combined in accordance with one criterion.

At the same time, there are a number of positions in which goods that are heterogeneous in their properties are collected. In this case, special punctuation marks are used to separate one product from another. The semicolon (;) acts as such a sign.

If we talk about the texts of notes to sections or groups of classified goods, then such texts regulate the classification of goods listed in headings, i.e. the texts of headings have priority.

The TN VED contains the following notes:

exclusion notes (such notes exclude the classification of certain goods in a section or group).

notes describing the terms used in the TN VED (in this case, separate notes describe not only a particular product, but also the characteristics of the goods).

notes that include certain goods in a particular heading.

notes governing the classification of certain goods

Identification and classification of goods for customs purposes. Features of regulatory and legal support, classification of objects of customs control according to the commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

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State educational institution of higher professional education

Russian Customs Academy

Course work

subject: Commodity nomenclature of foreign economic activity

on the topic: Problems of identification and classification of an object according to the FEACN of the EAEU (group 93)

Completed:

E.D. Iskakov,

Lyubertsy 2014

Introduction

1. Theoretical foundations for the identification and classification of goods in customs purposes

1.1 The meaning of the classification of objects of customs control according to TH FEA EAEU

1.2 Regulatory and legal support for the classification of objects of customs control according to TH FEA EAEU

1.3 Problems arising in the classification of objects of customs control according to the FEACN of the EAEU and the reasons for their occurrence

2. Practice and problems of identification and classification of goods for customs purposes (on the example of group 93 of the TN VED of the EAEU)

2.1 Analysis of materials of negative and positive judicial practice of customs according to the classification of the group of goods under consideration

Conclusion

Bibliography

Introduction

The Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the TN VED of the EAEU) is used to implement measures of customs-tariff and non-tariff regulation of foreign trade and other types of foreign economic activity, and to maintain customs statistics.

The Commodity Nomenclature of Foreign Economic Activity is based on the Harmonized Commodity Description and Coding System of the World Customs Organization and the Common Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States.

The technical maintenance of the Commodity Nomenclature of Foreign Economic Activity is carried out by the state executive body of the Russian Federation authorized in the field of customs.

The object of study of this course work is the practice of using TN VED for the identification and classification of the code of goods of group 93 in accordance with the TN VED of the EAEU.

The relevance of the chosen topic is very obvious, since the correct identification and classification of goods is one of the most important problems facing customs officers, because the establishment of their value and, consequently, the reasonable calculation and collection of customs duties, which constitute a significant part of the state budget of Russia, depend on the correct classification of goods.

Course work consists of two parts: theoretical and experimental.

In the process of customs activities, the number of cases of false declaration or incorrect determination of the classification code of goods of a particular product is increasing every year. One of the significant reasons that significantly affect this phenomenon is the problems associated with an insufficiently understood system for classifying goods and evaluating their value.

The subject of the study is the goods included in the 93rd group XV of section TN VED of the EAEU.

The purpose of this work is to identify problems of identification and classification of the code of goods of 93 groups and measures to minimize risks.

Tasks due to the purpose of the course work: to find out the value of the classification of objects of customs control according to the FEACN of the CU; identify the main problems that arise in the classification of objects of customs control according to the FEACN of the CU; analyze statistical data on exports and imports of goods of 93 groups; analyze the judicial practice of declaring goods of 93 groups; to determine possible ways to minimize customs risks in the identification and classification of the code of goods of group 93 according to the FEACN of the CU.

1. Theoretical foundations for the identification and classification of goods for customs purposes

1.1 The state of the dynamics of exports and imports of weapons and ammunition in the Russian Federation

In the structure of the world commodity market, a special place belongs to the world arms market, which serves as a specific indicator of the geopolitical and strategic situation in the world and significantly determines the vector of development of the universal security system. This market is the subject of close attention and an object of continuous monitoring, both from state bodies and from world experimental and analytical centers. During the global financial crisis, the arms market not only did not suffer, but even grew significantly: in 2009, weapons were sold in the world by 8% more than in 2008. Total sales reached $14.8 billion.

Russia's share in the world arms market is more than 23% and is second only to the US share (32%).

In 2009, Russia had military and technical cooperation with more than 80 states of the world and carried out deliveries of military products to 62 countries, and the volume of Russian exports of military products in 2009 exceeded 260 billion rubles ($8.8 billion). According to SIPRI, the share of deliveries of military aircraft during 2005 -- 2009 made 40% of the total exports for Russia, according to Rosoboronexport, this action makes about 50% of all Russian arms sales.

Russia has multi-billion dollar contracts for hand delivery and dual purpose manufacturing with India, Venezuela, China, Vietnam, Algeria, Kuwait, Greece, Iran, Brazil, Syria, Malaysia, Indonesia.

In 1995-2001, Russian arms exports amounted to about $3 billion annually. Then it began to grow, exceeding $4.5 billion in 2002, $5.5 billion in 2004, and $6.4 billion in 2006.

In 2005, Russia signed arms export contracts worth $6.9 billion, and in 2007 about $10.5 billion.

In 2004, Russia exported arms to 57 countries, in 2005 to 61 countries, and in 2006 to 64 countries.

In 2006, supplies for the Air Force accounted for 50% of Russian arms exports, for the Navy - 27%, for the ground forces - 11%, for air defense - 9%.

On March 1, 2007, by decree of Russian President V.V. Putin, Rosoboronexport became the sole state intermediary in military-technical cooperation, and arms manufacturers were deprived of the right to export final products.

1.2 Features of identification and classification of the group of goods under consideration in accordance with the TN VED CU

Weapons - devices and objects, structurally designed to defeat a live or other target, signaling. Federal Law No. 150-FZ of December 13, 1996 "On Weapons"

A weapon model is a weapon design characterized by a method of functioning, a certain set of main parts (mechanisms) inherent in a particular model, their layout, materials used, having a designation (pointer, index) produced by a specific manufacturer. GOST R 50529-2010. Civilian and service firearms, industrial and special-purpose devices. Safety requirements and safety test methods.-M.:Standartinform, 2011.

In accordance with the Federal Law of December 13, 1996 No. 150-FZ "On Weapons", weapons have an extensive classification given in Table 1.1.

Table 1.1 Commodity classification of weapons

by appointment	according to the principle of destructive action	mobility
I. combat manual shooting and cold. 1. conventional weapons: firearms; steel arms; traumatic weapon; throwing weapons; incendiary weapons; artillery weapons; missile weapons; torpedo weapon.	I. firearms - a weapon designed to mechanically hit a target at a distance with a projectile that receives directed movement due to the energy of a powder or other charge	I. towed weapons
	II. pneumatic weapon - a weapon designed to hit a target at a distance with a projectile receiving directed movement due to the energy of compressed gas	II. carried weapons
	Continuation of table 1.1
2. weapons of mass destruction: nuclear weapon; chemical weapon; biological weapons. 3. non-traditional weapons, weapons based on new physical principles: genetic weapons; geophysical weapons; infrasonic weapons; climate weapon; laser weapons. Weapons of non-lethal action: ozone weapons; radiological weapons; microwave weapons; accelerating weapon; electromagnetic weapons.	III. edged weapons - a weapon designed to hit a target with the help of a person's muscular strength in direct contact with the target	III. mobile weapon
	IV. throwing weapon - a weapon designed to hit a target at a distance with a projectile receiving directed movement using the muscular strength of a person or a mechanical device	IV. self-propelled weapon
	V. gas weapons - weapons designed to temporarily destroy a living target by the use of tear or irritating substances
	VI. incendiary weapon
	VII. missile weapon
	IX. torpedoes
II. service weapon
III. civilian weapons: weapons of self-defense; sports weapons; hunting weapon; signal weapon; cold bladed weapon.

The service weapon was intended, in accordance with Russian law, for use by the staff of government bodies and employees of state bodies who are allowed to keep and use these weapons, for self-defense or to fulfill obligations to protect the life and health of citizens assigned to them, in legislative order, property, conservation and natural resources, valuable and dangerous goods, special correspondence. Compared to military weapons, it has limitations on the firing range, striking action, caliber.

Civil weapons, designed according to Russian law, for use in self-defense, for sporting events and hunting. Civilian firearms must exclude firing in turn and have a magazine capacity (drum) of no more than 10 rounds.

Thus, weapons are devices and objects that are structurally designed to hit a living or other target, providing signals. It has an extensive classification and a large number of classification marks. The main signs are: the aim of the weapon, the existence of smooth and barreled rifles in firearms, cut caliber and smoothbore firearms. The Law "On Weapons" regulates only the circulation of hand (separate) weapons. Weapons are subdivided by the Law into civil, service and combat (Article 2 Federal Law No. 13.12.1996, 150-FZ "On Weapons").

1.3 Features of identification and classification of the group of goods under consideration in accordance with the TN VED of the EAEU

Features of the classification of ammunition, their parts and accessories in the TN VED CU are determined by the notes to the section and group, headings and subheadings. Notes are an element of the TN VED structure and have legal force. Their main function is the delimitation of commodity items.

Also, notes take the goods out of a certain section, group or heading. Another function of notes is to leave goods within certain sections, groups, headings. The notes also give definitions of the meanings of the terms. Notes to the groups are quite voluminous and refer mainly to the list of goods not included in this group.

Bombs, grenades, torpedoes, mines, rockets, cartridges and other ammunition are classified in the XIX section of the TN VED CU - “Weapons and ammunition; their parts and accessories”, and more specifically in group 93 “Arms and ammunition; parts and accessories thereof” in heading 9306 “Bombs, grenades, torpedoes, mines, rockets and similar means for warfare, parts thereof; cartridges, other ammunition, projectiles and parts thereof, including shot and cartridge wads.

The objects of classification are:

1. Bombs, grenades, torpedoes, mines, rockets.

2. Cartridges.

3. Other ammunition, such as ammunition with its own engine. legal goods customs Eurasian

Classification features:

1. Type of ammunition.

2. Purpose of ammunition.

930621, 930629 - cartridges for smoothbore weapons and their parts; bullets for air guns:

According to the explanation to subheading 9306 21 000 0, this subheading includes cartridges that consist of a projectile (shot or bullet) ejected from a gun when fired; a body containing a charge of gunpowder, and a metal base into which a detonating primer is inserted.

However, according to the Note to Chapter 93: in heading 9306, the reference to "parts" does not apply to radio or radar apparatus of heading 8526.

Thus, these subheadings include:

1. Hunting cartridges designed for smoothbore weapons.

2. Bullets for pneumatic weapons.

5. Parts and accessories intended for cartridges of this type.

930630 - Other cartridges and parts thereof

9306 30 100 0 includes other cartridges and parts thereof for revolvers and pistols of heading 9302, as well as for submachine guns of heading 9301. According to the explanation to the TN VED CU, this subheading includes cartridges which are intended for use in firearms, have common characteristics and should be short and compact.

Examples of parts for cartridges are: housings with or without impact fuse, brass bases, bullets. Unworked or only roughly worked parts are also classified in this subheading (9306 30 100). Pistol rimfire sporting cartridges are classified in subheading 9306 30 100 0 TN VED CU.

Subheading 9306 30 30 0 (Other cartridges and parts thereof - other - for weapons of military design) includes cartridges for rifles and carbines (other than cartridges without powder charge, classified in subheading 9306 30 970), with bullets, blanks, incendiary, armor-piercing and other .

Also included are cartridges for rifles and carbines with bullets, blanks, incendiary, armor-piercing, etc. Russian customs portal. Explanations to TN VED CU.

Also included are side-fire sporting and hunting cartridges, also called rimfire cartridges, in which the means of initiation (ignition composition) are placed in a pocket formed by the sleeve flange.

In such cartridges, when fired, the striker strikes not at the center of the bottom of the cartridge case (as in the case of centerfire cartridges), but at a point located near the edge of the bottom of the cartridge case.

Other sports and hunting rimfire cartridges intended for shooting from small arms with a rifled barrel are classified in subheading 9306 30 930 0 TN VED CU. Letter of the Federal Customs Service of the Russian Federation dated January 22, 2004 No. 01-06/2180 "On clarifications on the classification of certain goods"

This subheading also includes parts of cartridges: cartridge cases with or without percussion cap; brass caps; bullets. Parts that have been roughly shaped, or

unworked are also classified in this subheading.

The rate of import customs duty for this commodity subheading is 20%. There is no export rate.

930690 - other

This subheading includes: Russian customs portal. Explanations to TN VED CU.

1. Shells (fragmentation, shrapnel, armor-piercing, lighting, signal, tracer, incendiary, smoke, etc.) and all other types of ammunition for guns, mortars.

2) Ballistic missiles whose warheads return to the Earth's surface after reaching their apogee point and which give the payload a final velocity of not more than 7000 m/s.

3) Munitions of those types that, after being fired, run their own engine, for example, torpedoes, projectiles (missiles similar to aircraft), aircraft guided missiles and rockets.

4) Other means of warfare, such as land and sea mines, depth bombs, hand and rifle grenades, aerial bombs.

5) Harpoons with or without explosive heads, for harpoon guns, etc.

6) Parts of the means for conducting combat operations listed above:

6.1) Shells of grenades, mines, bombs, shells and torpedoes.

6.2) Fuzes (head and bottom) of delayed, impact or non-contact action (electronically controlled) for projectiles, torpedoes, etc.; fuse parts, including protective caps.

6.3) Mechanical parts for some types of munitions, such as special propellers and gyroscopes for torpedoes.

6.4) Warheads and buoyancy chambers for torpedoes.

6.5) Drummers, safety pins, levers and other parts of grenades.

6.6) Stabilizers for bombs.

The rate of import customs duty for this commodity subheading is 20%. There is no export rate.

This heading does not include:

a) rocket powder and ready-made explosives, even if they

presented in a condition ready for inclusion in ammunition (headings 3601 and 3602); fuses, detonating cords, percussion or detonating caps, fuses and electric detonators, including blasting caps for projectiles (heading 3603);

b) flares and hail flares (heading 3604);

c) charges for fire extinguishers and charged grenades for extinguishing fires (heading 3813);

d) engines of heading 8411 or 8412 for missiles, torpedoes and similar devices;

e) radio and radar equipment of heading 8526;

(e) Clockworks for clocks of all kinds and their parts for munitions or parts of munitions (for example fuses) (Headings 9108 to 9110 and 9114).

As a result of the analysis carried out in this chapter, it can be concluded that munitions are classified in heading 9306 “Bombs, grenades, torpedoes, mines, rockets and similar means of warfare, parts thereof; cartridges, other ammunition, projectiles and parts thereof, including shot and cartridge wads. In the FEACN of the Customs Union, these goods are classified by type and purpose.

2. Practice and problems of identification and classification of goods for customs purposes (on the example of group 83 of the TN VED of the EAEU)

2.1 Analysis of materials of judicial practice of customs according to the classification of the group of goods under consideration

Every year, customs authorities face thousands of different violations when moving goods across the customs border and often act as one of the parties in court. The most common disputes are:

Associated with the return (offset) of overpaid or overcharged customs duties, taxes, as well as with the payment of interest accrued on such payments in connection with the violation by the customs authorities of the deadline for their return;

Related to the decisions of the customs authorities to refuse to apply the exemption for the payment of value added tax;

Associated with the provision of benefits for the payment of customs duties, etc.

The jurisprudence considered in the course work is typical that customs faces, and very well reveals the essence of the problem of classifying imported goods from 93 groups of TN VED of the EAEU.

Society with limited liability ANKO went to court.

The essence of the problem. ANKO Limited Liability Company applied to the Arbitration Court of the city of St. Petersburg and the Leningrad Region with an application to invalidate the decisions of the Vyborg customs on the classification of goods in accordance with the TN VED CU. By a court decision of 01/14/2013, the claims made by the company were satisfied.

According to the complainant, the court incorrectly applied the basic rules for interpreting the TN VED and unreasonably applied rule 3 immediately. In addition, the customs believes that for the purposes of classifying goods in group 93 of the TN VED CU, the obligatory conformity of the goods to the concepts established by the Law "On Weapons" is not provided . The customs authority also refers to GOST R 51714-2001 and GOST R 51890-2002, which directly indicate the legitimacy of the classification of goods in group 93 of the FEACN.

From the materials of the case, the Company submitted declarations for imported goods to the customs authority for clearance of goods imported in accordance with contract No. 1/2009 dated February 20, 2009, concluded with ThinkBig Paintball (South Korea).

In column 31 of the declarations, the imported goods are named as accessories for playing paintball, gelatin balls of different colors with a diameter of 17 mm - 3200 boxes of 2,000 pcs. Column 33 of the declarations contains the product code TN VED CU 9506 99 900 0 - “stock and equipment for general physical education, gymnastics, athletics, other sports (including table tennis) or for outdoor games, not elsewhere in this group named or not included; swimming pools and pools for children, other”, the rate of import customs duty is 5%.

Based on the results of a desk customs verification of the accuracy of the information declared during the customs declaration of goods, the customs made decisions on the classification of goods in accordance with the TN VED CU, by which the imported company was assigned the code TN VED TS 9306 90 900 0 - “bombs, grenades, torpedoes, mines, missiles and similar means for conducting combat operations, their parts; cartridges, other ammunition, shells and parts thereof, including shot and cartridge wads; other”, the rate of import customs duty is 20%.

Considering the decisions of the customs on the classification of goods illegal, the company filed an application with the arbitration court.

Having studied the materials of the case and the arguments of the appeal, having listened to the positions of the parties, the court of appeal finds no grounds to satisfy the appeal of the customs.

In accordance with paragraph 1 of Article 52 of the Customs Code of the Customs Union (hereinafter referred to as the CC CU), goods, upon their customs declaration, are subject to classification according to the Commodity Nomenclature of Foreign Economic Activity.

According to paragraph 3 of Article 52 of the Customs Code of the Customs Union, in the event of an incorrect classification of goods, the customs authority independently carries out the classification of goods and makes a decision on the classification of goods in the form determined by the legislation of the member states of the customs union. Decisions of the customs authorities on the classification of goods can be appealed in accordance with Article 9 of the Customs Code of the Customs Union.

In accordance with Article 105 of the Federal Law of November 27, 2010 No. 311-FZ "On Customs Regulation in the Russian Federation" (hereinafter - Law No. 311-FZ) for the implementation of measures of customs-tariff and non-tariff regulation of foreign trade and other types of activities, maintaining customs statistics in the Russian Federation, the Commodity Nomenclature of Foreign Economic Activity approved by the Commission of the Customs Union is applied.

In accordance with Parts 1, 2 of Article 106 of Law No. 311-FZ, goods are subject to classification upon declaration in cases where the customs declaration or other documents submitted to the customs authorities in accordance with the customs legislation of the Customs Union and this Federal Law require the indication of the code of goods according to Commodity nomenclature of foreign economic activity.

In the customs declaration for goods, the code of goods according to the Commodity Nomenclature for Foreign Economic Activity is indicated by the declarant or, on behalf of the declarant, by the customs representative.

For legal purposes, the classification of goods in the TN VED is carried out on the basis of the texts of commodity items and the corresponding notes to sections or groups (rule 1 of the OPI TN VED).

Rule 3 of the CPI TN VED establishes that if, by virtue of rule 2 (b) or for any other reason, there is, prima facie, the possibility of classifying goods as two or more commodity items, the classification of such goods is carried out as follows: a) preference is given to the heading that contains the most specific description of the goods, in comparison with headings with a more general description. However, when each of two or more headings applies only to a part of the materials or substances in a mixture or a multicomponent article, or only to a part of the goods presented in a set for retail sale, then these headings are to be considered equivalent with respect to this product, even if one of them gives a more complete or accurate description of the product.

By virtue of Rule 6 of the GCR TN VED, for legal purposes, the classification of goods in subheadings of a heading must be carried out in accordance with the names of subheadings and notes related to subheadings, as well as, mutatis mutandis, the provisions of the above Rules, provided that only subheadings at one level are comparable. For the purposes of this Rule, the relevant Section and Chapter Notes may also apply unless the context otherwise requires.

According to the Explanatory Notes to Section XIX, Group 93 of the FEACN "Arms and ammunition, their parts and accessories", heading 9306 includes, in particular, ammunition, such as shells (fragmentation, shrapnel, armor-piercing, lighting, signal, tracer, incendiary, smoke, etc. .e) and all other types of ammunition for guns and mortars; cartridges of all kinds: blanks (including blank cartridges for riveting tools or for starting piston engines internal combustion compression ignition), with bullets, tracer, incendiary, armor-piercing, cartridges with spherical bullets and shot for sporting guns, etc.; bullets, pellets (hollow, spherical, grooved, etc.) and arrows for pneumatic, gas or spring guns, carbines or pistols, other than those used in toys of heading 9503 HS.

By virtue of the Explanations to Section XX, Group 95 of the TN VED "Toys, games and sports equipment; their parts and accessories", this group includes toys of all types intended for the entertainment of children and adults. It also includes equipment for indoor or outdoor games, equipment for sports, gymnastics or athletics, certain accessories for fishing, hunting or shooting, carousels and other articles for fair entertainment.

Heading 9506 of the HS Code includes articles and equipment for general physical education, gymnastics or athletics, and articles for other outdoor sports and games (other than toys presented in sets or separately, heading 9503), such as other implements and equipment such as deck tennis items, throwing rings, game balls; roller boards; racket string tensioners; mallets for polo or croquet; boomerangs; ice axes of climbers; shooting cymbals and their throwers; bobsleighs, toboggans and similar unpowered vehicles for moving on snow or ice.

It can be seen from the case materials that the company classified the imported goods in the sub-headings of the TN VED TS 9506 99 900 0 . The Company bases its position on the legitimacy of the classification of goods in the specified subheading on the argument that by order of the State Committee of the Russian Federation for physical culture and sports dated April 14, 2003 No. 225 and by order federal agency on physical culture and sports of 25.08.2005 No. 524 paintball is officially recognized as a sport, and imported goods - accessories for playing paintball, gelatin balls of different colors, are intended for practicing this sport.

The customs authority did not agree with the position of the applicant and classified the imported goods in subheadings 9306 90 900 0 as other shells.

According to Article 1 of the Federal Law of December 13, 1996 No. 150-FZ "On Weapons" (hereinafter referred to as the Law "On Weapons"), weapons are understood as devices and objects that are structurally designed to hit a live or other target, give signals, and ammunition - objects weapons and projectile equipment designed to hit a target and containing explosive, propelling, pyrotechnic or expelling charges, or a combination thereof.

By virtue of Article 2 of the Law "On Weapons", weapons, depending on the purposes of their use by the relevant subjects, as well as according to the main parameters and characteristics, are divided into civilian, service, combat hand-held small arms and cold steel.

Civilian weapons are subdivided into self-defense weapons; sports weapons, including pneumatic weapons with muzzle energy over 3 J; hunting weapon; signal weapon; cold bladed and weapons used for cultural and educational purposes (Article 3 of the Law "On Weapons").

Thus, by virtue of articles 1-3 of the Law "On Weapons", a marker for playing paintball according to its technical specifications in principle does not belong to the category of any weapon.

According to GOST R 51890-2002 "Paintball markers. Technical requirements, safety requirements. Test methods", a paintball marker is a product structurally similar to a weapon, designed for throwing capsules with a coloring composition, used for training and sports games, with specific muzzle energy no more than 0.06 J / mm sq.

According to the provisions of GOST R 51612-2000 “Pneumatic weapons” (hereinafter referred to as GOST R 51612-2000), a paintball marker is not recognized as a pneumatic weapon (clause 1), while the belonging of a weapon to a pneumatic weapon is made dependent on the size of the muzzle energy, and namely, over 3 J (clause 2.1. GOST R 51612-2000).

Proceeding from the term “weapon” (Article 1 of the Law “On Weapons”), it follows that the qualifying sign of being classified as a weapon is that it is used to hit a target, incl. alive, while the markers used in sports game"Paintball" are not used to hit the target.

In accordance with GOST R 51714-2001 "Paintball marking capsules. General technical requirements. Test methods", a paintball marking capsule is a shell equipped with a coloring composition (paragraph 2.1), a coloring composition is a viscous homogeneous liquid of various colors (paragraph 2.2).

According to section 3 of GOST R 51714-2001, the following technical requirements are established for paintball marking capsules: the diameter of the capsule is not more than 18 mm, the mass of the capsule is not more than 0.0033 kg, the capsule must collapse when falling from a height of 6 m, when the capsule is destroyed, formation of solid fragments weighing more than 0.0004 kg, the coloring composition is removed from the surface of the body and clothing with water without the use of special solvents.

Thus, by design features, the disputed product cannot be attributed to “ammunition” (“cartridges”), or its parts, since, firstly, the product, which is a capsule of color-filled gelatin (paint), is intended for conditional marking of participants during sports paintball games (staining paint on players of opposite teams according to established rules), and not to hit a target, and, secondly, the controversial product does not contain any explosive, expelling, pyrotechnic charges or a combination of them.

Goods imported by the public do not fall under any of the descriptions of goods referred to in heading 9306, are not used either in combat operations or for self-defence, hunting or target shooting, due to their technical characteristics and scope of their use are not munitions, including .h. with its own engine, cartridge, armament, ballistic missile, harpoon, part of ammunition or other means for conducting combat operations, and also does not represent any device that operates through the use of an explosive charge, does not contain signs that allow it to be attributed to ammunition .

In the introductory part of GOST R 51714-2001, it is expressly stated that the disputed product, according to All-Russian classifier standards, approved by the Decree of the State Standard of Russia No. 138-st (OKS), is assigned to the code 97.220.40 "equipment for outdoor sports and for water sports", while it is used when playing "paintball".

In accordance with Appendix No. 2 to the Order of the State Committee of the Russian Federation for Physical Culture and Sports dated April 14, 2003 No. 225, paintball is a sport.

Therefore, the qualifying feature of the disputed product is that the paintball ball is recognized as sports equipment, which is used exclusively in the sports game "paintball".

In turn, any sports equipment belongs to the classification group 95 of the TN VED CU (toys, games and sports equipment, as well as their parts and accessories).

In accordance with general provisions Explanations, group 95 of the TN VED CU, in particular, includes shells and devices for sports.

According to the text of heading 95 06 TN VED CU, this heading, in particular, includes stock and equipment for practicing other sports or for outdoor games, as well as elsewhere.

Therefore, heading 95 06 of the TN VED CU is a collective heading by function, which includes any sports equipment and equipment for practicing any kind of sports, outdoors or elsewhere in Chapter 95, not specified or not included, that is, the court of the first authorities correctly indicated that this heading contains a more specific and complete description of the goods imported by the Company.

Under such circumstances, the court considers the customs’ arguments about the incorrect application of the OPI by the court of first instance to be untenable, since the court decision concludes that the name of commodity item 9506 of the TN VED CU contains the most specific description in comparison with other commodity items that could have the goods imported by the company are classified, the qualifying sign for classifying the goods in this position is that the disputed goods are used only in outdoor sports.

To substantiate its position, the company also presented an expert opinion of the Chamber of Commerce and Industry of St. Petersburg No. 002-11-08517 dated 11/11/2011, which states that a paintball ball intended for marking with paint when it hits a player of an opposing team is an integral element of a group (team) ) paintball games (vol. 1 ld 241-242).

At the same time, in violation of the provisions of Article 200 of the Arbitration Procedure Code of the Russian Federation, the customs authority did not provide evidence of the possibility of using the disputed goods for purposes other than playing paintball, as well as evidence that would allow classifying the imported goods as ammunition.

Under these circumstances, the court of first instance reasonably considered that the company had correctly indicated the code of the imported goods as 9506 99 9000 with an import customs duty rate of 5%.

In view of the above, the disputed decisions of the customs on the classification of goods are not legal, in connection with which the court of first instance reasonably satisfied the claims of ANKO LLC.

Under such circumstances, there are no grounds for canceling the court decision and satisfying the appeal.

Based on the foregoing and guided by paragraph 1 of Article 269, Article 271 of the Arbitration Procedure Code of the Russian Federation, the Thirteenth Arbitration Court of Appeal ruled: the decision of the Arbitration Court of the city of St. Petersburg and the Leningrad Region of January 14, 2013 in case No. , the appeal of the Vyborg customs - without satisfaction.

2.2 Improving the identification and classification of the considered category of goods according to the FEACN of the EAEU

In TN VED EAEU Weapons and ammunition; their parts and accessories are classified in group 93 XIX of the section “Arms and ammunition; their parts and accessories.

Notes to 93 group:

1. This group does not include:

b) general purpose parts of base metal specified in Note 2 to Section XV or similar parts of plastics (Chapter 39);

c) combat self-propelled armored vehicles (heading 8710);

d) telescopic sights or other optical devices suitable for use with weapons, unless they are mounted on the firearm or are not presented with the firearm on which they are to be mounted (Chapter 90);

e) bows, arrows, fencing rapiers or toy weapons (Chapter 95); or

(e) Collectibles or antiques (Heading 9705 or 9706).

This group includes:

1) Weapons of all kinds, intended for land, sea or air military operations, used by troops, police or militia, or other special services (customs, border guards, etc.).

2) Weapons used by individuals for self-defense, hunting, target shooting (for example, at short range, in shooting ranges or fairground shooting ranges), etc.

3) Other devices that operate through the use of an explosive charge (for example, linethrowers and rocket launchers).

4) Ammunition and rockets (except articles of group 36).

Subject to a few exceptions (see Explanatory Note to Headings 9305 and 9306), this Chapter also includes parts and accessories of weapons and parts of ammunition.

Telescopic sights and other optical devices suitable for use with and mounted on a firearm or presented with the firearm on which they are intended are classified with the firearm. If otherwise presented, such optical instruments are not included (Chapter 90).

Vehicles are not included in this Chapter even if they are intended for military use only and whether or not armed. This Chapter excludes, for example, armored trains (Chapter 86), tanks and armored cars (heading 8710), military aircrafts(heading 8801 or 8802) and warships (heading 8906). However, weapons for these vehicles, etc. (guns, machine guns, etc.) presented separately are classified in this Chapter (see the Explanatory Note to heading 9301 for certain types of weapons mounted on railway or road vehicles).

This group also does not include:

a) steel helmets and other types of military headgear (Chapter 65);

b) personal armor protection, for example, armor, chain mail, bulletproof vests, etc. (classified according to the material from which it is made);

c) crossbows, bows and arrows for archery, as well as weapons that are toys in nature (Chapter 95);

d) collectibles and antiques (Heading 9705 or 9706).

Weapons and parts of this Chapter may contain precious metals, metals clad with precious metal, natural or cultured pearls, precious and semi-precious stones (natural, artificial or reconstructed), tortoiseshell, mother-of-pearl, ivory and similar materials.

The declarant is obliged to enter the code corresponding to the assembled product into the cargo customs declaration. In this case, an import tax will be charged corresponding to the finished product.

However, if the customs office, in the zone of activity of which the importer of components is located, establishes from a combination of various documents (declarations, invoices, specifications, contracts, reports on the production activities of enterprises, etc.) that the purpose of obtaining components is their subsequent assembly and sale as a finished product or the importer himself provides customs with such information, the customs must recalculate the amount of the collected import tax, both upward and downward, taking into account the fact that the import tax rate no longer corresponds to individual components , but a finished product.

Consequently, the difficulties experienced by the customs authorities in the customs control of goods of 93 groups are associated in most cases with unreliable declaration of the goods and inaccurate data on the description of the goods. In order to prevent further occurrence and reduce the number of problems associated with the identification and classification of the product code, the following measures must first be taken:

Improving the legal framework in the field of identification and classification of goods of 93 groups, in particular in the field of customs legislation, will simplify and speed up the process of classifying goods, thereby reducing the time of customs control.

Development of new and improvement of existing methods of operational diagnostics and identification to simplify the inspection procedure and increase the objectivity of its results.

The basis of such methods should be templates for describing goods from group 93 for customs purposes and recommendations for their interpretation.

These measures will reduce the time of inspection and minimize the number of "gaps", which, in turn, can cause significant damage to the economic security of the country.

Conclusion

In this paper, general issues related to information on the Commodity Nomenclature for Foreign Economic Activity of the EAEU were considered, the following aspects were highlighted and investigated:

The state of the dynamics of exports and imports of arms and ammunition of the Russian Federation;

Peculiarities of commodity classification and identification of weapons and ammunition;

Analysis of the judicial practice of declaring goods of 93 groups, as well as problems associated with this classification and possible solutions.

In the course work, the main classification features of goods of the 93rd group were identified, the problems of classifying goods of the 93rd group using the TN VED of the EAEU under customs control were identified and analyzed, possible cases of violation of customs rules in the classification of goods of the 93rd group.

To date, there are a number of problems associated with the classification of goods of 93 groups, the most common of which are the facts of false declaration, as well as inaccuracies in the description of goods by participants in foreign economic activity. To solve these problems, it is necessary to improve the technology of customs inspection and documentary control of goods of group 93.

List of sources used

1. Customs Code of the Customs Union (Appendix to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17).

2. Commodity nomenclature of foreign economic activity of the Customs Union.

3. Andreeva E.I., Nesterov A.V. Classification of goods for customs purposes. Tutorial. Moscow: Publishing House RIO RTA 2008. -159 p.

4. Federal Law of the Russian Federation "On customs regulation in the Russian Federation" dated November 27, 2010 N 311-FZ

5. Federal Law of the Russian Federation of December 3, 2012 N 239-FZ "On the customs tariff"

6. Federal Law No. 150-FZ of December 13, 1996 "On Weapons".

7. Letter of the Federal Customs Service of the Russian Federation dated January 22, 2004 No. 01-06/2180 “On clarifications on the classification of certain goods”.

8. GOST V 20313-74. Ammunition. Basic concepts. Terms and Definitions.

9. GOST R 50529-2010. Civilian and service firearms, industrial and special-purpose devices. Safety requirements and safety test methods.-M.:Standartinform, 2011.

10. Russian customs portal. Explanations to TN VED CU.

11. Customs law. Textbook for high schools. Ed. Gabrichidze B.N. - M.: Publishing house BEK, 2010

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DOI 10.24147/2542-1514.2019.3(1).72-78

CURRENT PROBLEMS OF CUSTOMS CLASSIFICATION

(on the example of the Commodity nomenclature of foreign economic activity

Eurasian Economic Union)

A.F. Algazina

Omsk State University them. F.M. Dostoevsky, Omsk, Russia

Article Information

Received on December 10, 2018 Accepted for publication on February 25, 2019 Available online on April 20, 2019

Keywords

Commodity nomenclature of foreign economic activity, classification of goods for customs purposes, customs classification, customs law, customs business, customs legislation, EAEU

The problems of the concept of classification of goods for customs purposes are considered, the legal basis of the Commodity Nomenclature for Foreign Economic Activity (TN VED) is characterized, and the features of cases of challenging decisions of customs authorities on the classification of goods in accordance with the TN VED of the EAEU are identified. Based on the analysis of doctrinal sources, it is concluded that the classification of goods for customs purposes should be understood as the action performed by the declarant or customs authorities to classify goods into specific commodity items, sub-items and sub-sub-items of the TN VED in accordance with the Basic Rules of Interpretation and the corresponding digital codes, which has a legal importance in determining the amount of customs payments, in the application of measures of non-tariff regulation and in the framework of customs statistics in order to summarize data on goods moved. The study of the legal basis of the TN VED made it possible to determine the features of the goods coding system used in the EAEU, the study of arbitration practice - to identify the features of disputes between participants in foreign economic activity on the classification of goods for customs purposes.

ACTUAL PROBLEMS OF CUSTOMS CLASSIFICATION

(on the example of Foreign Economic Activity Commodity Nomenclature

of the Eurasian Economic Union)

Anna F. Algazina

Dostoevsky Omsk State University, Omsk, Russia

Foreign Economic Activity Commodity Nomenclature, classification of goods for customs purposes, customs classification, customs law, customs, customs legislation, EAEU

The subject. The article is devoted to the main problem of customs classification on the example of Foreign Economic Activity Commodity Nomenclature (FEACN) of the EAEU. The purpose of the paper is to define the concept and meaning of classification of goods for customs purposes, the characteristics of the legal basis of FEACN, the identification of the features of cases challenging the decisions of customs authorities on the classification of goods in accordance with the EAEU FEACN. The hypothesis is to confirm or refute the relevance of the problems of customs classification for participants of foreign economic activity, and for customs authorities.

The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal-legal). results, scope. Features of classification of goods in customs declaration, in the implementation of customs control and in other cases regulated by the Customs Code of the EAEU. The classification of goods for customs purposes should be understood as the action taken by the declarant or customs authorities to classify goods as specific commodity items, subitems and sub-sub-items of FEACN in accordance with the Basic rules of interpretation and the corresponding digital codes , which has legal significance in determining the amount of customs payments, in the application of non-tariff regulation measures and in the framework of customs statistics for the purpose of summarizing data on goods moved. The current FEACN of the EAEU was approved by the decision of the Council of the Eurasian Economic Commission. The FEACN used in the EAEU is derived from the Harmonized commodity description and coding system. In addition, the FEACN of the Commonwealth of Independent States, introduced after the conclusion of the relevant international legal

ISSN 2658-4050 (Online) -

agreement by the former Soviet republics in 1995, acts as the international basis of the EAEU FEACN.

Since the size of customs payments depends on the HS code, the majority of disputes between participants in foreign economic activity and customs authorities arise in this category of cases, moreover, their number increases from year to year.

Conclusions. As a result of the study, the concept and importance of classification of goods for customs purposes are defined, the legal basis of FEACN is characterized, the features of cases on challenging the decisions of customs authorities on the classification of goods in accordance with the EAEU FEACN are revealed. All of the above indicates the relevance of the problems of customs classification for participants of foreign economic activity, and for the customs authorities.

1. Introduction

Unification and harmonization of systems for describing and coding goods used to form a system of customs tariffs is the most important area of ​​international cooperation in the field of customs. The specified direction, according to D.V. Korfa, is the bulk of the work in the field of international customs cooperation.

Currently, most countries of the world are guided by the Harmonized Commodity Description and Coding System, which makes it possible to significantly simplify the movement of goods across the customs border and increase turnover. international trade goods .

Consideration of the problems of classifying goods for customs purposes is extremely important for participants in foreign economic activity, since the commodity nomenclature, along with the country of origin of goods, is one of the factors influencing the amount of customs payments. I.L. Vakhterova also points out that the topic of classification of goods for customs purposes is one of the most relevant, since most disputes with customs authorities arise precisely at the stage of confirming the classification code of goods declared by the declarant.

2. The concept and meaning of the classification of goods for customs purposes

Features of the classification of goods during customs declaration, during customs control and in other cases are regulated by the Customs Code of the Eurasian Economic Union1 (hereinafter referred to as the Customs Code of the EAEU). At the same time, the Customs Code of the EAEU does not contain a legal definition of the concept of “classification of goods”.

1 Customs Code of the Eurasian Economic Union (Appendix No. 1 to the Treaty on the Customs Code

In the legal literature there are various approaches to the definition of the concept under consideration. D.V. Korf proposes that under the classification of goods for customs purposes, we understand the assignment of goods to specific commodity items, subitems and subsubpositions of the Commodity Nomenclature for Foreign Economic Activity (hereinafter - TN VED) of the EAEU in accordance with the Basic Rules for the Interpretation of TN VED and their corresponding digital codes. That is, the classification of goods is considered as a kind of activity carried out for customs purposes.

A commodity item is a classification grouping of goods that has a non-hyphenated name and a code consisting of four or more digits, provided that all digits starting from the fifth are zeros. Subposition - a classification grouping of goods that is part of a commodity item, having a one- or two-hyphen name and or having a code consisting of six digits or more, provided that the fifth digit of the code is different from zero and all digits of the code, starting from the seventh, are zero, or have no code, provided that the fifth digit of the codes of subordinate classification groups is different from zero. A sub-subheading is a classification grouping of goods that is part of the subheading, and in its absence, is part of the heading and either has a code consisting of more than six digits, or does not have a code, but has a single or multi-hyphen name, provided that the codes of subordinate classification groupings have a fifth digit zero and/or consist of more than six digits.

There is also another approach. In particular, A.V. Nesterov and I.V. Begishev consider the class

Eurasian Economic Union) // ATP "Consultant Plus".

classification of goods for customs purposes as legal relations arising between subjects of law (customs officials and participants in foreign economic activity) with a legally significant classification of goods transported across the customs border, according to a single TN VED.

The actual content of the considered legal relations is the actual behavior of the subjects of customs legal relations, legal - subjective legal rights and obligations of subjects, i.e., the measure of their possible and proper behavior in certain situations, established by the norms of customs law.

We believe that each of the above approaches is correct in its own way, since they reflect different aspects of the phenomenon under consideration.

The customs classification of goods performs three main functions:

Use in determining the value of the customs duty rate;

Use in the application of non-tariff regulation measures;

Use within the framework of customs statistics in order to summarize data on goods moved.

In view of the foregoing, we consider it possible to understand the classification of goods for customs purposes as an action performed by the declarant or customs authorities to classify goods as specific commodity items, sub-items and sub-sub-items of the TN VED in accordance with the Basic Rules of Interpretation (hereinafter referred to as the GRI) and the corresponding digital codes, which has legal significance in determining the amount of customs payments, in the application of non-tariff regulation measures and in order to generalize data on goods being moved.

3. Legal basis of the Commodity Nomenclature of Foreign Economic Activity

In 1983, within the framework of the Customs Cooperation Council, a Harmonized Commodity Description and Coding System (hereinafter referred to as the HS) was developed, which entered into force on January 1, 1988. Russian

2 Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 “On Approval of the Unified Commodity Nomenclature for Foreign Economic Activity

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The Federation joined the International Convention on the Harmonized System for the Description and Coding of Goods on January 1, 1997 in accordance with the Decree of the Government of the Russian Federation of April 3, 1996 No. 372.

The creation of the HS was aimed at increasing the turnover of foreign trade, since it made it possible to eliminate the need for re-classification and coding of goods when they are moved across the customs borders of states using different classification systems.

At present, almost all customs and statistical nomenclatures of the world are based on the HS. The TN VED applied within the framework of the EAEU is no exception to this rule.

On November 3, 1995, the Agreement on the TN VED of the CIS (hereinafter referred to as the Agreement) was signed, which is also the basis of the TN VED in the EAEU.

The FEACN of the CIS is one of the customs commodity nomenclatures derived from the HS. It is valid on the territory of the states that have signed the Agreement, and is a specification of the coding of the HS nomenclature up to the ninth character.

Article 1 of the Agreement determines that the parties create a single commodity nomenclature, derived from the HS, to implement measures of tariff and non-tariff regulation of foreign economic activity, improve statistical accounting and exchange of statistical information. The specificity of the FEACN of the CIS is that it is maintained by the customs service of one of the contracting states, namely the Russian Federation. These powers are enshrined in Art. 2 Agreements and are concluded that the Federal Customs Service of Russia monitors changes in the international basis of the CIS TN VED, brings the CIS TN VED in line with the HS nomenclature, maintains this nomenclature and stores a reference copy, and also, on behalf of the Council of Heads of Customs Services, approves classification decisions according to the interpretation of the FEACN of the CIS.

The current TN VED of the EAEU was approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 542.

The functions of maintaining the FEACN of the EAEU in accordance with the Customs Code of the EAEU are assigned to the Eurasian economy.

of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union" // ATP "ConsultantPlus".

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medical commission. In particular, in the area under consideration, the Eurasian Economic Commission performs the following functions:

1) monitoring of changes in the international basis of TN VED, as well as explanations on the interpretation of this international basis;

2) bringing the FEACN and explanations to it in line with its international basis;

3) introduction, at the proposals of the Member States, of amendments to the Commodity Nomenclature for Foreign Economic Activity and its explanations;

4) drafting and sending to the authorized government bodies Member States of information on the compliance of TN VED codes at the level of commodity items, subheadings and subsubheadings in the form of tables when switching to the next version of its international basis;

5) preparation and submission to the authorized state bodies of the member states of the TN VED and explanations to it;

6) other functions necessary for maintaining TN

Considering that the basis of the TN VED of the EAEU is the International Convention on the Harmonized System for the Description and Coding of Goods and the TN VED of the CIS, the coding system of goods in force in the EAEU is constructed as follows: the first six characters of the product code designation correspond to the HS nomenclature, the seventh to ninth - the TN VED of the CIS3 . The tenth character of the product code is intended for detailing goods at the level of the TN VED of the EAEU.

The classification of goods in accordance with the TN VED of the EAEU is carried out in accordance with the six OPI of the TN VED, which are applied according to the principle: “If not the first, then the next”. OPI TN VED essentially fix the procedure for classifying goods. The first five GPIs provide for the inclusion of goods in a specific heading, the sixth rule provides for the inclusion of goods in the corresponding subheading, subsubheading.

4. Features of cases on challenging the decisions of customs authorities on the classification of goods in accordance with the FEACN of the EAEU

The decision on the classification of goods is made independently by the declarant or on behalf of the declarant by the customs representative. According to part 2 of Art. 15 of the Federal Law of August 3, 2018 No. 289-FZ "On customs regulation in the Russian Federation and on amendments to

Separate Legislative Acts of the Russian Federation" upon detection by the customs authority both before the release of the goods and after the release of the goods of its incorrect classification, the customs authority shall classify the goods and make a decision on the classification of the goods.

Challenging the decisions of the customs authorities on the classification of goods according to the FEACN is possible in the customs authorities and (or) in court.

Appeal these decisions in a judicial proceeding is carried out in accordance with the requirements of administrative proceedings (section III of the Arbitration Procedure Code (hereinafter referred to as the APC) of the Russian Federation).

First, the burden of proof for the legality and validity decision on the classification of goods lies with the customs authority, and not with the economic entity. It is the customs authority that is obliged to substantiate all the legal and factual grounds for its decision.

At the same time, the competence of the court does not include determining the position to which a particular product belongs in accordance with the TN VED. Clause 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 17, 1996 No. 5 “Overview of the practice of resolving disputes related to the application of customs legislation” states: if the arbitration court, during the consideration of such a dispute, establishes that the goods were classified incorrectly, he recognizes the decision of the customs authority as invalid. The arbitration court is not entitled to independently attribute goods to the corresponding items of the TN VED.

Secondly, the choice of a specific TN VED code is always based on an assessment of the characteristics of the declared goods that are subject to description, and the description process is associated with the completeness and reliability of information about the product (a certain set of information that corresponds or does not correspond to reality).

3 The seventh and eighth characters of the CIS FEACN correspond to the Combined Nomenclature of the European Community, which

The second one is built on the basis of the HS, but the six-digit product code is supplemented by the seventh and eighth characters detailing the subheadings.

sti)4. When classifying goods, their differentiation (criteria for differentiation) according to the commodity items of the TN VED in accordance with the OPI TN VED has legal significance.

Thirdly, in paragraph 20 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated May 12, 2016 No. 18 “On some issues of application of customs legislation by the courts”, it is explained that the validity of the classification decision is checked by the court based on an assessment of the evidence submitted by the customs authority and the declarant confirming the information about the signs (properties, characteristics) of the declared goods, which are important for its correct classification.

In this regard, the presence in the case file of expert opinions regarding the identification features of goods is of great importance, since special knowledge is often required when classifying goods. Customs authorities often appoint identification examinations within the framework of customs control in accordance with Sec. 53 TC EAEU. However, participants in foreign economic activity, in case of disagreement with the conclusions of customs experts, have the right to apply for a forensic examination in accordance with Art. 82 APC RF.

The expediency of appointing a forensic examination on the identification of goods, even if there is a conclusion of a customs expert, is also evidenced by the numerous judicial practice in similar cases related to challenging the decisions of the customs authority to change the classification of goods in accordance with the FEACN5.

Features of the classification of goods during customs declaration, in the implementation of customs

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women's control and in other cases are regulated by the Customs Code of the EAEU. The classification of goods for customs purposes should be understood as the action performed by the declarant or customs authorities to classify goods to specific commodity items, sub-items and sub-sub-items of the TN VED in accordance with the GPI and their corresponding digital codes, which has legal significance in determining the amount of customs payments, when applying non-tariff measures regulation and within the framework of customs statistics in order to summarize data on goods moved.

The current TN VED of the EAEU was approved by the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54. The TN VED used in the EAEU is a derivative of the HS. In addition, the TN VED of the EAEU is the international basis for the TN VED of the CIS, which was put into effect after the conclusion in 1995 by the former Soviet republics of the USSR of the relevant international legal agreement.

Considering that the basis of the TN VED of the EAEU is the International Convention on the Harmonized System for the Description and Coding of Goods and the TN VED of the CIS, the coding system of goods in force in the EAEU is constructed as follows: the first six characters of the product code designation correspond to the HS nomenclature, the seventh to ninth - the TN VED of the CIS . The tenth character of the product code is intended for detailing goods at the level of the TN VED of the EAEU.

Since the amount of paid customs payments depends on the TN VED code, the majority of disputes between participants in foreign economic activity and customs authorities arise precisely in this category of cases, moreover, their number is increasing from year to year.

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4 For more details, see, for example, the rulings of the Supreme Court of the Russian Federation

dated December 24, 2018 No. 308-KG18-17541 in case No. А53-36259/2017, dated December 24, 2018 No. 307-KG18-21023 in case No. А56-73775/2017; rulings of the Arbitration Court of the West Siberian District dated July 5, 2016 No. Ф04-2578/2016 in case No. А45-15971/2015, dated December 8, 2015 No. Ф04-26685/2015 in case No. А45-11897/2014; Resolution of the Eighth Arbitration Court of Appeal dated

5 For more details, see, for example, rulings of the Arbitration Court of the West Siberian District dated February 12, 2015 No. Ф04-15297/2015 in case No. А45-13601/2013, dated April 29, 2015 No. Ф04-16419/2015 in case No. A27-2456 / 2014, dated June 27, 2017 No. F04-1541 / 2017 in case No. A03-5557 / 2015, dated December 15, 2016 No. F04-5879 / 2016 in case No. A45-17709 / 2015, dated September 30, 2014 in case No. А45-2446/2013.

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Algazina Anna Fedorovna - Ph.D. in Law, Senior Lecturer, Department of State and Municipal Law, Omsk State University. F.M. Dostoevsky, 644077, Russia, Omsk, Prospect Mira, 55а e-mail: [email protected] ORCID: 0000-0003-3429-1910

INFORMATION ABOUT AUTHOR

Anna F. Algazina - PhD in Law, Senior Lecturer, Department of State and Municipal Law Dostoevsky Omsk State University 55a, Mira pr., Omsk, 644077, Russia e-mail: [email protected] ORCID: 0000-0003-3429-1910

BIBLIOGRAPHICAL DESCRIPTION OF THE ARTICLE

Algazina A.F. Actual problems of customs classification (on the example of the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union) / A.F. Algazina // Law enforcement. - 2019. - V. 3, No. 1. -S. 72-78. - P01: 10.24147/2542-1514.2019.3(1).72-78.

BIBLIOGRAPHIC DESCRIPTION

Algazina A.F. Actual problems of customs classification (on the example of Foreign Economic Activity Commodity Nomenclature of the Eurasian Economic Union). Pravoprimenenie = Law Enforcement Review, 2019, vol. 3, no. 1, pp. 72-78. DOI: 10.24147/2542-1514.2019.3(1).72-78. (In Russ.).