The Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the Commodity Nomenclature for Foreign Economic Activity) is a system for the description and coding of goods used for the classification of goods for the purposes of applying customs tariff measures, export customs duties, prohibitions and restrictions, measures to protect the domestic market, and maintaining customs statistics.
The Commodity Nomenclature for Foreign Economic Activity may also be used for the purposes of taxation of goods and for other purposes provided for by the customs legislation of the Eurasian Economic Union and/or the legislation of the Republic of Kazakhstan, as well as by other legislation of the Republic of Kazakhstan.
The international basis of the Commodity Nomenclature for Foreign Economic Activity consists of the Harmonized Commodity Description and Coding System of the World Customs Organization and the Unified Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States.
The classification of goods means the step-by-step assignment of the goods under consideration to specific headings, subheadings and tariff subheadings of the Commodity Nomenclature for Foreign Economic Activity.
The classification of goods is carried out based on the following main criteria:
the function performed by the goods;
the material from which the goods are made.
At the same time, the principle of unambiguous classification of goods is observed, taking into account the degree of processing of the goods, through the application of the General Rules for the Interpretation of the Commodity Nomenclature for Foreign Economic Activity, as well as the Notes to Sections and Chapters and Additional Notes that clarify specific classification issues.
The declarant and other persons shall classify goods in accordance with the Commodity Nomenclature for Foreign Economic Activity during customs declaration and in other cases where, pursuant to the customs legislation of the Eurasian Economic Union and/or the Republic of Kazakhstan, the customs authority is provided with the code of the goods in accordance with the Commodity Nomenclature for Foreign Economic Activity.
