Chapter 6. THE COUNTRY OF ORIGIN OF GOODS. NOMENCLATURE OF GOODS SUBJECT TO FOREIGN TRADE
§2 Nomenclature of Goods subject to Foreign Trade
Article 39. Nomenclature of Goods subject to Foreign Trade
1. The Nomenclature of Goods subject to Foreign Trade is approved by the Government of the Russian Federation based on the internationally acceptable classification systems applied to goods and commodities.
2. The Nomenclature of Goods subject to Foreign Trade is used for effecting measures of customs-tariff and non-tariff regulations of foreign trade and other kinds of external economic activities, filing, and recording customs statistical data pertaining to foreign trade operations of the Russian Federation.
Article 40. Classification of Goods and Commodities
1. All goods and commodities shall be subject to classification at the instance of their declaration to the customs authorities (Chapter 14), i.e., the goods classification code(s) shall be determined pursuant to the Nomenclature of Goods subject to Foreign Trade.
2. On a declarant’s request, the customs authorities will make a preliminary decision with regard to the classification of the declared goods as per §3 herein.
3. In case the customs authorities reveal breach of the rules laid down by the Nomenclature of Goods at the instance of their declaration, the customs authorities later have the right to classify such goods at their discretion.
4. The Federal Customs Authority shall make decisions with regard to classification of specific kinds of goods and ensure publication of such decisions.
5. The decisions passed by the customs authorities with regard to the classification of goods and commodities shall be mandatory. The declarant has the right to appeal such decisions as per Chapter 7 of this Customs Code.
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