Problems of classification in TN VED. Problems of classification of various finished industrial goods in TN VED TC. on the topic "Problems of classification of cheeses according to TN VED TS"

Introduction………………………………………………………………………3

Chapter 1

Introduction

CHAPTER 2. CLASSIFICATION IN THE TN VED CU OF TOOLS AND DEVICES

Problems of classification in TN VED. Problems of classification of various finished industrial goods in TN VED TC. on the topic "Problems of classification of cheeses according to TN VED TS"

Table of contents

Introduction………………………………………………………………………3

Chapter 1

Introduction

CHAPTER 2. CLASSIFICATION IN THE TN VED CU OF TOOLS AND DEVICES

Problems of classification in TN VED. Problems of classification of various finished industrial goods in TN VED TC. on the topic "Problems of classification of cheeses according to TN VED TS"

Table of contents

Introduction………………………………………………………………………3

Chapter 1

Introduction

CHAPTER 2. CLASSIFICATION IN THE TN VED CU OF TOOLS AND DEVICES

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.

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

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.

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

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.

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

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

For the most part, the problems that arise in practical activities in customs, are associated with a subjective analysis of the 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 TN VED CU. To avoid this, it is necessary to consistently apply the Basic Rules of Interpretation, carefully study the notes to sections, groups and subheadings, additional notes and texts of the headings of the nomenclature, use explanations containing the interpretation of the content of the headings, terms and other information necessary for unambiguously attributing a particular product to a certain one. nomenclature positions.

The main difficulty and problem lies in the fact that the criteria for classifying goods to one or another position of the TN VED are not always clear enough. For example, there are several criteria by which tea is classified, and information that it is just tea is not enough, since tea drinks are also called tea, which belong to a completely different group. In such cases, the decisive role is played by the precedents for the adoption of decisions by the customs authorities on the classification of certain goods, as well as international practice and, above all, the practice of the World Customs Organization. Another solution is to obtain an official conclusion from the customs authorities on the product code as part of the procedure for making preliminary classification decisions.

Some product classification decisions require experience and a high level of skill. Often customs officials do not possess such qualities. It is necessary to impose increased requirements for admission of a citizen to public service.

Another problem is the large number of acts used in the classification of goods and in the implementation of foreign economic activity, which must be studied by both the declarant and the customs officer. Unfortunately, customs officials and traders do not always have sufficient knowledge of such information and rely only on their own intuition. To solve this problem, it is necessary to improve the regulatory and legal framework, to ensure the possibility of studying the necessary documents.

Changes in the Commodity Nomenclature of Foreign Economic Activity of the Customs Union are made by decisions of the Commission of the Customs Union, therefore, proposals (opinions) of foreign economic activity participants are rarely taken into account when developing and applying commodity nomenclatures.

Based on the description data of the goods in column 31 of the customs declaration and taking into account the tea classification parameters already established above in the text, which are used directly to determine the code in accordance with the FEACN, we will establish and consider the main reasons that make it difficult to nomenclature identification of tea as objects of customs control:

in the sets of documents attached to the TD, in accordance with which the tea is issued, there are no duly certified copies of the environmental certificate of conformity, instructions for use, other information prepared by the manufacturer of the goods, that is, the documents necessary to confirm the information on the composition of the plates declared in column 31 TD;

Incomplete description of the goods during inspection due to insufficient professional training of customs officers;

the inability to determine some of the characteristics necessary for classification by the organoleptic method, etc.

Based on the examples of declaring tea discussed in Table 3, their classification parameters, as well as the causes and problems identified in the course of the work that make it difficult to identify tea as objects of customs control, we will independently compile a list of features by which goods of heading 0902 should be described in act of customs inspection.

Thus, in order to effectively determine the type of tea, to minimize the risks associated with the movement of this type of product, it is necessary to carry out a number of measures: improving customs inspection technologies, developing new and improving existing methods for the rapid diagnosis and identification of tea, Information Technology and infrastructure, improving the regulatory framework in the field of tea classification.

In recent years, the number of tea importers in Russia has increased to 1.5 thousand, and most of the new importers supply tea illegally, so there are big risks (for example, defective goods, falsified goods), both in the classification of tea and in determining the authenticity consumed by the population of Russia. Tea is not a risk product, but there are known cases of its false declaration during customs clearance. Traders often falsely declare these goods, moving expensive varieties of tea under the guise of inexpensive teas, thereby violating the economic interests of the state. The high cost of the best varieties of tea and the limited areas of its cultivation create the prerequisites for numerous ways of falsifying tea. As you know, the statement of inaccurate information about the product, its incorrect description and the indication of an unreliable TNVED code lead to an underestimation of customs payments.

In order to underestimate the volume of customs payments, unscrupulous participants in foreign economic activity provide customs with false information about the value of the goods being transported, the codes of goods according to the FEACN of the CU, which leads to a decrease in customs payments and taxes and a reduction in revenue Money to the state budget. In 2010, more than 25,000 cases of misclassification of goods were identified, which required the code to be corrected. In the first quarter of 2011, 5,357 such cases were identified. The customs authorities have been systematically engaged in the fight against false declaration and understating of the customs value for more than a year.

For false declaration of imported goods, a fine of 50 to 200% of its value is provided. If the newly defined product code affects the decision to place the product under the declared regime, the application of prohibitions and restrictions, the product may not be released. But so far, such a struggle is ineffective.

So, to solve the problems associated with the incorrect classification of tea, it is necessary:

Improving the legal framework;

Presentation of high qualification requirements to persons entering the public service;

Careful study of the texts of headings, notes to sections, groups, headings and subheadings, knowledge of the Basic Rules of Interpretation;

If it is impossible to determine the code: applying to the customs authority to obtain an official conclusion of the customs authorities on the code of the goods as part of the procedure for making preliminary classification decisions;

Take into account the proposals of foreign economic activity participants in the development and application of commodity nomenclatures;

Improvement of customs inspection technologies using RMS.

Conclusion

The analysis of the studied educational material, normative documents showed that the problems of classifying tea according to the FEACN of the CU exist.

In this course work, the regulatory and legislative framework for the classification of objects of customs control according to TN VED CU was studied, the problems associated with the classification of tea according to TN VED CU were considered, an analysis of statistical data on the export and import of tea in the Russian Federation was carried out. The practice of declaring tea was also analyzed and examples of declaring tea according to the TN VED CU were considered, ways were developed to minimize customs risks when classifying tea according to the TN VED CU.

As a result of the work done, it was found that the causes of the problems associated with the incorrect classification of tea are: incomplete or inaccurate description of the goods in the presented documents; inattentive study of notes to the section and group, texts of headings and sub-headings.

In order to suppress and prevent violations customs regulations In order to ensure the effectiveness of control over compliance with the customs legislation of the Customs Union, it is necessary to take all possible measures, improving legislation, providing participants in foreign economic activity with information and reference materials on the classification of goods, raising the level of professional training of customs officials and improving customs inspection technologies.

Most of the problems of inaccurate declaration are directly related to the trade name tea, which does not always correspond to the definition of this product given in the FEACN of the Customs Union. There are also some problems in determining the classification code according to the TN VED CU, they may arise due to the lack of information indicated in the declaration or on the product: an indication of the presence or absence of flavoring additives, an indication of the degree of fermentation of tea, type and weight of packaging.

Analyzing the statistics on the import of tea in Russia and the export of tea from the territory of Russia, we can conclude that the import of tea in thousand tons for 2009-2012. was not stable, in 2011 the largest growth was observed, which is associated with the country's recovery from the crisis, but in 2012, imports began to fall again, due to a new economic crisis. Among importing countries, Sri Lanka was the leader. Regarding the export of tea, we can say that in 2011-2012. observed has changed significantly over the years, and in different countries in different ways. The largest amount of tea is exported to Azerbaijan. In 2012, exports increased in all countries except for Kazakhstan.

Thus, as a result of the work carried out, the goal set - the study and identification of problems associated with the control of the classification code of tea according to the FEACN of the CU - was achieved.

Bibliography

1. Goryaeva A.A., Stolyarova A.S. Commodity research and examination of flavoring goods: Tutorial. - Ulan-Ude: ESGTU Publishing House, 2006 - 189 p.

2. Draganov, V.G. Basics of customs business / V.G. Draganov - M.: Economics, 2005. - P. 244-266.

3. Common customs tariff of the Customs Union

4. Elizarova, L.G. Examination of the quality of tea: textbook / L.G. Elizarov. M.: 2001 - 39 p.

5. Import and export of tea in the Russian Federation [Electronic resource]// Statistics and analytics of commodity markets - URL: http://www.vvs-info.ru/novosti%20rinka/eda.php?ELEMENT_ID=4845

6. Import of tea [Electronic resource]// Russian Statistical Yearbook - URL: www.gks.ru

7. Letter of the Federal Customs Service of Russia 06-37/31433 dated 08.09.06. "On the classification of goods" [Electronic resource]// Customs computer service - URL: www.tks.ru/law/2006/

8. Order of the Federal Customs Service of Russia No. 500 dated March 17, 2010 “On approval of instructions on the actions of officials who classify goods in accordance with the TN VED CU and control the correctness of determining the classification code in accordance with the TN VED CU”.

9. Appendix to the letter of the State Customs Committee of Russia dated February 27, 2003 No. 01-06/8166 [Electronic resource]// All about tea - URL: http://teatips.ru/index.php?act=2&id=844&dep=37

10. Principles of classification [Electronic resource]// Declarant plus - URL: http://www.deklarant.ru/clasifik_pravila.php

11. Decision of the Commission of the Customs Union of November 18, 2011 N 851 (as amended on March 12, 2013) "On Explanations to the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union" [Electronic resource] // Volume 1. Sections I - VI. Groups 1 - 28 from 03/12/2013 - URL: http://base.consultant.ru

12. Tea market in Russia [Electronic resource]// Russian-Chinese trading house CHIN-RU – URL: http://chin-ru.com/rynok-chaja-v-rossii/

13. Statistics of foreign and mutual trade in goods [Electronic resource]// Eurasian Economic Commission - URL: http://www.eurasiancommission.org/ru/Pages/default.aspx

14. Customs Code of the Customs Union [Electronic resource]. – URL: http://base.consultant.ru

15. TN VED TS [Electronic resource]// Information and consulting system: "Virtual Customs" - URL: http://www.vch.ru/urlica/tnved.html

16. Commodity nomenclature of foreign economic activity of the Customs Union (TN VED TS) [Electronic resource]. – URL: http://www.tsouz.ru

17. Tea [Electronic resource]// TEA.ru - URL: www.tea.ru

18. Chepurnoy, I.P. Commodity science and expertise of taste products: textbook. - 3rd ed. – M. : Dashkov i K, 2007 . – 404 p.

19. Export of tea from Russia: structure and exporters [Electronic resource]// FEA Statistics - URL: http://www.ved-stat.ru/analiz/60-tea-export-2010

20. Export and import of the most important products for 2009-2012 [Electronic resource]// Federal Customs Service - URL: http://www.customs.ru

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State educational institution 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 basis identification and classification of goods for 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

Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian economic union(hereinafter referred to as the FEACN 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.

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

The object of this research term paper is the practice of using the 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 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 Russian export 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. the federal law dated 13.12.1996 No. 150-FZ "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 weapon; 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 weapons

	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, by law, on property, on 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 signs. 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 General 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 30 300 (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 (igniter 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 TS.

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 they reach their apogee point and which impart a final velocity of not more than 7,000 m/s to the payload.

3) Munitions of those types which, after being fired, run their own engine, such as 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.

ANKO Limited Liability Company appealed to the 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 of interpretation of 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 compliance of the goods with 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 playing on outdoors, not specified or included elsewhere in this Chapter; swimming pools and pools for children, other”, the rate of import customs duty is 5%.

According to the results of a desk customs verification of the accuracy of the information declared during customs declaration goods, the customs adopted 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, rockets and similar means for conducting hostilities, 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 OPI 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 refers only to a part of the materials or substances that make up a mixture or a multicomponent article, or only to a part of the goods presented in a set for retail, then these headings should be considered equivalent in relation 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 internal combustion engines with 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 State Committee Russian Federation for Physical Culture and Sports dated 14.04.2003 No. 225 and by order of the Federal Agency for Physical Culture and Sports dated 08.25.2005 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 pneumatic 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 referring to a weapon is that it is used to hit a target, incl. alive, while the markers used in the sports game "paintball" are not used to hit the target.

In accordance with GOST R 51714-2001 "Capsules marking for paintball. General technical requirements. Test methods" a paintball marking capsule - a shell equipped with a coloring composition (paragraph 2.1), a coloring composition - 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 the general provisions of the Explanations, group 95 of the TN VED CU, in particular, includes projectiles 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 a weapon, 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 the 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 on the basis of a combination of various documents (declarations, invoices, specifications, contracts, reports on production activities enterprises, etc.) that the purpose of obtaining component parts is their subsequent assembly and sale as a finished product, or the importer himself will provide customs with such information, the customs must recalculate the amount of imported tax collected, both upwards and downward, taking into account the fact that the import tax rate no longer corresponds to individual components, but to a product completed in production.

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 goods and inaccurate data on the description of goods. 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. economic security countries.

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 TS.

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

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The value of the classification of objects of customs clearance of customs control according to the FEACN of the CU……………………………….……..…..5

Regulatory support for the classification of objects of customs clearance and customs control according to the FEACN of the CU………….9

General provisions TN VED CU………………………………………….14

Chapter 2. Classification of tools and devices in

TN VED TS……………………………………………………………….…….… ..16

2.1 Features of the classification of instruments in the TN VED CU……….….16

2.2 Features of the classification of devices in the TN VED CU …….…19

2.3 The problem arising in the classification of tools, devices in the TN VED CU, the reasons for their occurrence and solutions…………………………………………………………….……………. 21

Conclusion…………………………………………………………………..27

List of sources used .............................................................. ... ...........thirty

The functioning of the economy of each country involves the export and import of a wide range of goods.
For implementation state regulation foreign trade, there is a need to somehow distinguish between them, which is extremely difficult to do without the existence of a certain ordered list.
The functions of such a list of goods are performed by the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN VED CU).
TN VED CU is a systematized list of goods used for the purpose of state regulation of foreign economic activity and includes the code designation of the goods, its name and abbreviated designation of units of measurement. TN VED CU is designed to collect statistical data on foreign economic activity and solve the problems of state regulation of foreign economic activity, which include:
- declaration of goods transported across the customs border of the Customs Union;
- non-tariff regulation of exports and imports of certain goods of national importance (licensing and quotas);
- measures for operational regulation of foreign economic relations, including tariff regulation.
To distinguish between goods in the TN VED CU, various criteria are used, the main ones are:
- the functions performed by the goods;
- the materials from which the goods are made.
Improving the classification system of goods in the TN VED CU is an urgent task facing both the Russian Federation and the member states of the Customs Union.
The purpose of this course work is to analyze the problems of classification of tools and fixtures in the TN VED CU.
This goal involves the solution of the following tasks:

study the legal framework;

consider the general provisions of the TN VED CU;

to study the features of the classification of tools and devices in the TN VED TS;

CHAPTER 1. REVIEW OF LITERATURE AND REGULATORY - LEGAL ACTS

The value of the classification of objects of customs clearance and customs control according to the FEACN of the CU

In merchandise science, classification makes it possible to combine a large number of goods in circulation into related groups, which makes it possible to streamline the terminology; facilitate the accounting of demand, the study of consumer properties and the range of goods; improve the accounting of goods and reporting in the trading activities of goods; improve the accounting of goods and reporting in trading activities, etc. one
Classification allows you to divide the set (goods) into separate parts, depending on their commonality and differences, distributing the goods into certain categories or levels from the highest to the lowest. The number of stages of classification depends on its goals, as well as the complexity and number of classified objects. Two methods are used to classify goods: hierarchical and faceted. 2
Several classification systems are currently in use.
Trade classification is widely used in the trading process, according to which all goods are divided into two sections: food and non-food.
Non-food products according to trading system classifications are divided into the following product groups: goods made of plastics; household chemical products; silicate goods; construction goods; metal goods; electrical goods and household machines; textile goods; sewing goods; knitted goods; fur and sheepskin coats; haberdashery goods; perfumery and cosmetic products; jewelry and watches; goods for cultural and household purposes. Books and other printed matter are classified as a separate group.
Each product included in the customs tariff must be identified in its nomenclature under some name, which corresponds to a certain line of the tariff with an indication of the duty rate. A product identified in this way, in accordance with pre-established rules, can be included in broader species and generic groups, as well as sections of products that are similar in some respects.
The increase in volumes and the complication of the structure of foreign trade necessarily brought to life the need to harmonize the rules for organizing and constructing commodity nomenclatures of customs tariffs. International cooperation in this area was aimed at the development and application of a unified commodity nomenclature capable of 3:

ensure a uniform classification of all goods circulating in international trade on a basis acceptable to all parties;

use a single conceptual apparatus facilitating the activities of customs authorities, experts, participants in international negotiations, as well as manufacturers, exporters, importers and carriers of goods;

carry out a comparison of national foreign trade statistics to analyze and compare world trade data.

That is why a harmonized system of classification of goods has appeared, which has been developed and improved, at present, the crown of its evolution in the Russian Federation is the TN VED CU.
TN VED CU is built on the principle of the current TN VED of Russia.
It is impossible to underestimate the importance of TN VED for various purposes.
It is of great importance even for national security. Since absolutely all goods (even those prohibited for import), including potentially dangerous ones, fall under the classification, the state can track how many, what and from where / where potentially dangerous goods for the state were imported / exported. It is difficult to imagine what would have happened if it were not possible to keep statistics on the movement of weapons or drugs, as well as dual-use goods used, for example, in the production of nuclear technology or explosives.
On the other hand, even the most ordinary goods can deal a mortal blow to a country's economy. A striking indicator can be considered dumping, which can cause huge damage to the country's economy.
Accordingly, in order to protect national interests and protect the domestic economy, the state needs to regulate foreign trade by one method or another.
At present, there are two such methods - tariff and non-tariff measures 4 , that is, the introduction of certain duties and fees, or the establishment of any quotas, licenses, etc. However, let's imagine for a second that the TN VED does not exist, how should the state implement the above measures? "raise duties on cars up to 30%"? what is a car? From the point of view of an explanatory dictionary, one thing, from the point of view of a foreign trade participant, it can be completely different. In the same way, the problem can be extrapolated to international contracts where the parties under the same concept can understand completely different things.
These problems are solved by the TN VED, it contains detailed descriptions of all goods, plus precise explanations of what is meant by a particular thing or substance. Thus, in case of disputes, one can easily refer to the TN VED (if the corresponding code from it was indicated in the contract or somewhere), and quickly determine who is wrong.
In addition to all this, the presence of TN VED greatly simplifies the work of extras and analysts. This makes it possible to more accurately and promptly adjust tariff and non-tariff measures to ensure economic security.
Speaking about the negative aspects of TN VED, it should be noted that it is not always so easy to correctly determine the product code. In this regard, situations arise when the code is declared incorrectly, either unconsciously, when a person, due to his incompetence, incorrectly indicated the code, or consciously when this is done in order to reduce customs duties.
In any case, this leads to certain delays in customs clearance and the emergence of a large number of disputes between traders and customs authorities, which often end up in courts.
In most disputable cases, the product code can be determined only with the help of commodity examinations. However, trucks with goods are not detained at customs for more than three days. Having received the results of the examination, the customs authorities have the opportunity to collect additional customs payments within a year. And also to bring an unscrupulous declarant to administrative responsibility under part 2 of article 16.2 of the Code of Administrative Offenses of the Russian Federation 5 .
Thus, the value of TN VED cannot be underestimated, it plays a significant role in all spheres of foreign economic activity without exception. It helps to ensure national security, (indirectly) regulate foreign economic activity, by simplifying the collection and analysis of data to adjust tariff and non-tariff measures, reduces the number of disputes and inconsistencies in international contracts, and also generally brings a certain order to foreign economic activity.

The normative-legislative basis for the classification of TO and TC objects according to the FEACN of the CU is the Customs Code of the Customs Union, Orders of the Federal Customs Service and other regulations 6 .
The FEACN of the Customs Union contains 1221 commodity items, 5052 sub-items, 11 171 and 10-digit sub-sub-item. The basis for the classification was the Harmonized System for the Description and Coding of Goods and the Commodity Nomenclature for Foreign Economic Activity of the CIS.
The level of detail adopted corresponds to the structure of international merchandise trade (first six digits). Descriptions of positions at the level of the seventh and eighth digits of the code in most cases correspond to European ones. The ninth category is intended for detailing in the interests of the CIS member states. Tenth - for the member states of the Customs Union.
Recently, there have been complaints about delays in customs clearance of high-tech equipment. Some experts say that the matter is in a complex classification, and therefore in the difficulties of control. However, the concept of "high-tech equipment" is not defined in regulatory documents and is not allocated with separate codes. It often goes in the same positions as coffee makers or pipes. Nevertheless, it is necessary to reduce administrative barriers without creating a “hole” for the flow of goods that are disguised as it.
In order to simplify customs clearance of high-tech equipment, the customs service has developed a special import procedure. These are complex installations, lines, machines, components and components for them, equipment for factories and plants. For ease of transportation and due to the peculiarities of assembly and installation, such equipment is often delivered unassembled and cannot be submitted for customs clearance at a time.
In order to make life easier for participants in foreign economic activity, the possibility of preliminary classification has been introduced, which reduces the number of cases of false declaration (unconscious), thereby dramatically reducing delays at customs associated with the need for inspection and verification, subsequent description and seizure of goods.
In case of difficulty in determining the classification codes of goods, any person may apply to the customs authority with a request for a preliminary decision on the classification of goods 7 . This service is free. This year, regional customs departments will also begin to provide it. Business, of course, is interested in obtaining a preliminary decision.
Presentation of a preliminary decision of the Federal Customs Service of Russia during customs clearance reduces the time for customs clearance, and also eliminates the possibility of an error in declaring an incorrect product code and, consequently, inaccurate declaration of the product code by the foreign trade participant (insures the foreign trade participant from litigation).
We have one of the most stringent requirements for the preparation of preliminary decisions in our country. In the EU, there are no time limits at all, since classification is a complicated thing. Our customs is obliged to prepare a decision, regardless of its complexity, within 90 days. As a rule, we accept it in a shorter time (30 - 60 days) 8 .
There is one more important plus for the participant of foreign economic activity: the decision is obligatory for execution by all customs authorities and is valid for five years.
According to the author, if making decisions on the classification of goods requires experience and a high level of qualification, perhaps a special agency similar to a notary should be created in the country? Some states have already taken this path. For example, in Germany there are seven such centers, each specializing in its own type of goods. They are in dialogue with specialists in industries, with chambers of commerce and industry. The classification of goods really requires high qualifications and experience, which only turn into professionalism over the years. Our colleagues in the Customs Union from Belarus and Kazakhstan have left this service to the state authorities, but at the same time made it paid.
Thus, the TN VED CU itself practically did not bring anything innovative to the field of foreign economic activity, as did, for example, the TC CU, which significantly changed most of the customs procedures and rules. In fact, all changes between the TN VED RF and TN VED CU are reduced to the difference between the last two letters, and the very emergence of TN VED CU is not caused by the desire of the Russian Federation to update the classification of goods in connection with scientific and technological progress and other factors, but by the need to adopt a “new” common for the Russian Federation , Kazakhstan and Belarus document.
Speaking of innovations, here the progress is much more obvious. The desire of the state to facilitate and clarify the process of classifying goods as much as possible is clearly visible. This is quite simply explainable - the state is also interested in this - an increase in the throughput of the TP, due to a reduction in delays due to unreliable declarations, and the benefits for participants in foreign economic activity are simply obvious. Only unlawful traders remain out of their lot, because in the current circumstances it will no longer be possible to say in court that the error in the classification was accidental and related to the incorrect interpretation of a huge number of legal acts.
In accordance with the Customs Code of the Customs Union 9, the commodity nomenclature of foreign economic activity is approved by the government of the Russian Federation, based on the classification systems of goods accepted in international practice. The transition to new principles of regulation of foreign economic activity (tariff regulation, licensing, quotas, etc.), corresponding to world practice, requires a change in the organization of customs control over goods in cargo circulation. If before the regime and procedure for the release of goods were determined based on who was the subject of a foreign trade transaction, now the main criterion is the object of such a transaction, i.e. specific product, and how it is classified.
In addition, the International Convention on the Harmonized System for the Description and Coding of Goods (Brussels, June 14, 1983), as well as the Agreement on a Unified Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States ( as amended and supplemented June 20, 2000)
For the purpose of a unified approach to the classification of goods and the elimination of disagreements that arise, the Federal Customs Service pays special attention to improving the regulatory framework for classification decisions. But still, today there is a problem regarding the regulatory framework for the classification of goods in accordance with the FEACN of the CU. Classification decisions are made by customs authorities of various levels in accordance with the FEACN of the Customs Union. At the request of the declarant, the customs authorities make a preliminary classification decision. In the event of a violation of the classification of goods during their declaration, the customs authority has the right to independently carry out the classification of goods.
The mandatory norm is established by federal laws, laws of the constituent entities of the Russian Federation, resolutions, decrees, orders, orders and instructions, and written recommendations can only be taken into account.
Orders of the Federal Customs Service of Russia were put into effect, designed to simplify the work on the classification of goods at the preliminary stage (up to the moment of customs clearance and customs control). In addition, regulatory documents include such Government Decrees as Decree of the Government of the Russian Federation of November 27, 2006 N 718 “On the Customs Tariff of the Russian Federation and the Commodity Nomenclature Used in Foreign Economic Activity” 10 .
The legal framework regarding the classification of goods is not as numerous as, for example, in the field of customs.
On the one hand, this is good - foreign economic activity participants do not need to study a huge number of by-laws that the Federal Customs Service issues at an incredible speed. On the other hand, there is rarely, but still, a lack of authoritative sources of information that can be guided and referred to in case of conflict situations and disputes.

General provisions of TN VED CU

At present, economic, scientific and technical cooperation between countries is characterized by rapid growth in international trade, the emergence of more and more new products on the market, an increase in the share of their knowledge intensity and technical complexity, and an increase in consumers' appreciation of their quality and reliability.
The functioning of the economy of each country involves the export and import of a wide range of goods. For the implementation of state regulation of foreign trade, it becomes necessary to somehow distinguish between them, which is extremely difficult to do without the existence of a certain ordered list.
The range of products manufactured by industry and agriculture different states and entering the world market, has hundreds of thousands of various types and varieties that cannot be sufficiently fully studied each separately, if you do not apply the system of grouping them and systematizing them according to separate groups of homogeneous goods. This purpose is served by the system of classification of goods 11 .
On January 1, 2010, the Agreement on Unified Customs Tariff Regulation, the Agreement on Unified Measures of Non-Tariff Regulation in Relation to Third Countries and the Unified Customs Tariff (CCT) of the Customs Union came into force. CCT is based on the Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, contains the rates of import customs duties levied on the territory of three CU member states in relation to goods imported from third countries. The reasonable calculation and collection of customs duties depends on the correct determination of the code of a particular product.
TN VED CU has the following main properties:
- the division of goods into groups in the FEACN of the CU is based on specific data. There is no division of goods into groups, which can only be justified theoretically and is useless for the purposes of foreign trade regulation (for example, the distinction between green and red glass glasses);
- groups of goods in the FEACN of the CU do not overlap in content, otherwise the classification would be arbitrary and very unreliable;
- TN VED CU covers all movable property, i.e. there is no such product for which there is no corresponding TN VED CU code.
The principles for distinguishing between different types of goods in the FEACN of the CU are objective. The most common criteria are the material or materials from which the product is made and the function or functions that the product performs. Other important criteria are the degree of processing, the industry or destination, and the specifics associated with the transport or storage of such goods, such as the division into hazardous and non-hazardous goods.
Declaring a product not by its name, that is, incorrectly indicating its TN VED code, is a violation of customs rules, so the use of TN VED requires certain skills and knowledge. To accurately determine the product code, it is necessary to use three components of the TN VED (the actual nomenclature part, Notes to sections and groups, and the Basic rules for interpreting the TN VED).
The maintenance of the Commodity Nomenclature of Foreign Economic Activity is carried out by the customs authorities.

2.1 Features of the classification of instruments in the TN VED CU
Group 82 “Tools, fixtures, cutlery, spoons and forks made of base metals; base metal parts thereof”, group 90 “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; their parts and accessories”, as well as group 92 “Musical instruments, their parts and accessories”.
Group 82 includes:
a) tools which, with the exception of certain specified articles (for example, saw blades), are hand tools (headings 8201 - 8205 ).
b) tools of two or more headings 8202 - 8205 presented in kit form for retail sale (heading 8206 ).
c) replacement tools for hand tools, machine tools or electric hand tools (heading 8207 ), knives and blades for machine tools or mechanical appliances (heading 8208 ) and plates, rods, tips, etc. for tools (heading 8209 ).
d) articles relating to cutlery (regardless of whether they are intended for professional, personal or domestic use), certain mechanical household appliances, spoons and forks and similar cutlery and kitchen utensils (headings 8210 - 8215 ).
In general, this group includes tools that can only be used by hand, whether or not they include simple mechanisms such as gears, cranks, plungers, worm gears or levers. However, devices are usually classified in the group
etc.................

State state educational institution of higher professional education

"Russian Customs Academy"

Vladivostok branch

Department of Commodity Science and Customs Expertise

Course work

in the discipline "Commodity nomenclature of 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 - 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 duties 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 when determining the code of cheeses according to the FEACN of the Customs Union, customs specialists 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 evade their payment.

Therefore, the practical significance of the topic is due to the need to take measures to minimize customs risks associated with understatement of customs duties or evasion of 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 modern world involves the export and import of a wide range of goods. For the implementation of state regulation of foreign trade, it becomes necessary to somehow distinguish between them, 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 .

Commodity nomenclature of foreign economic activity of the Customs Union TN VED TS - 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 of international treaties, the 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, in the collection and analysis of 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 division method and following the established rules.

The classification of goods is carried out as follows: each product is assigned a ten-digit code, which is subsequently used when making customs operations such as declaring or collecting customs duties. Such coding is used to ensure 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 customs authorities in the course of foreign economic activity by its participants.

The nomenclature will be applied to the implementation of 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 System for the Description and Coding of Goods (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.

Goods, when they are declared to the customs authorities, 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 that is 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 of 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 the prescribed manner, 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 based on the proposals of the customs authorities, the Commission of the Customs Union adopts and publishes 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 an unassembled or disassembled form, including in an 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 No. 500 of the Federal Customs Service of the Russian Federation dated October 15, 2010 "On approval of the Instructions 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 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 the provision of public services by informing interested parties about the progress of consideration of 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.

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).

The cost volumes of foreign trade operations are estimated 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 declares basic information about the goods: their names, cost, weight, information about packaging, codes according to the commodity nomenclature of foreign economic activity (TN VED), 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)

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

During 2009 - 2013 Russia was a net importer of cheese, that is, more finished products 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 supplies 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)

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)

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 main 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 practice

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 sale: Oltermani cheese, 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 descriptions of cheeses (Table 2.2) in the customs declaration, we can conclude 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;

¾ attempts to illegally move goods across the customs border by declaring an unreliable product code, the rate of import customs duty of which is lower than .

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 determination of the product code.

In order 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 have a green-bluish color of the cheese mass, which is given to it by noble mold mycelium (special types of mold 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 a particular 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 conditions 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 the 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:

* constant updating of the information contained in legal documents according to 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 of 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, teaching aids for the correct classification and identification of goods, for example: "A guide to the classification of cocoa confectionery".

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 certain categories goods in box 31 of the goods declaration"

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 of the 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 cheese market. - 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 market reviews. - [electronic resource] - access mode: http://businesstat.ru/main_menu/services/

Net import