Classification according to HS: sets, sets and multicomponent products

FEA (foreign economic activity) It is impossible without the correct definition of the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity. However, the classification of complex goods - such as sets, sets and multicomponent products - causes the most questions for both foreign trade participants and customs representatives.

We will understand how to correctly determine the codes of such goods, what rules apply, and what errors occur most often.

General principles of classification for HS

Classification of goods is carried out on the basis of:

• Description and composition of the goods;
• Main purpose;
• Physical and chemical properties;
• Rules for Interpreting HS (Explanations to HS).

For complex goods important Rules of interpretation 1–6especially Rule 3, defining the approach to the classification of sets and sets.

What is a complicated commodity?

A complex product is a supply that includes:

• Sets goods supplied in disassembled form or consisting of several parts necessary for assembly;
• Sets a set of different goods intended for joint use;
• Multicomponent products A single product consisting of interdependent functional elements (for example, an automatic coffee machine with a built-in water filtration system and a mill).

Classification of kits

A package is a product supplied to piecemealbut suitable for assembly into the final product.

How to classify:

• I agree. Explanation of Rule 2a of the HSIf the kit is intended to be assembled into one product, it is classified by product-codeEven if it actually comes in parts.
• It is important that all items are included in one delivery.

Example:

Supply of cabinet parts (doors, shelves, fittings) for assembly. In this case, the classification is carried out as cabinet (9403)and not by individual components.

Classification of sets

Kits are goods usually packaged together, presented for retail sale, including commodity for a specific purpose.

Signs in which the goods are considered a set (according to Rule 3b):

• Different goods in the same package;
• The combination of goods responds requirement or fulfillment;
• The packaging is suitable for direct sale to the final consumer.

Examples:

• Set for manicure (scissors, tweezers),
• Tourist set (knife, spoon, compass, first aid kit).

If there is no one purpose, each product is classified separately.

Multicomponent products

These are the devices that are present. multiple-functional blocksoperating as a single system (for example, MFPs: printer-scanner-copy).

Classification approach:

• Applicable Rule 3c If it is not possible to use 3a or 3b, the code is selected. most recent;
• The main functional element defines the classification (for example, if the printer is the primary function, it is classified as a printer).

Example:

Coffee machine with the function of grinding grains and heating water is classified by The main function is to make coffee., not every component.

Common mistakes

1. Component classificationAlthough there should be one code per set;
2. Acceptance of the set as a set;
3. Ignoring the principle of “core function”;
4. Dividing one delivery into several declarations.

What to consider when designing

• Fill in correctly product description;
• If there is any doubt, Customs examination or request for preliminary classification decision (PCR);
• Confirm the configuration: attach the instruction, assembly scheme, passport;
• Indicate single-invoiceIf it is complete or multi-component.

Documents and regulations

• Unified Commodity Nomenclature of FEA of the EAEU;
• Explanations to HS (WCO);
• Methodical recommendations of the FCS of the Russian Federation;
• Letters from FCS and ECE decisions.
  

Classification of complex goods according to the HS requires not only knowledge of the rules, but also a deep analysis of the purpose, structure and packaging of goods. Mistakes can result in cargo delays, fines or overestimation of customs value.

Properly classified goods are confidence in the purity of the transaction and compliance with all foreign trade requirements.