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BASIC RULES OF INTERPRETATION OF TN VED

The commodity nomenclature of foreign economic activity (TN VED) is a classifier of goods used by customs authorities and participants in foreign economic activity for the purpose of customs operations.

TN VED is an extended Russian version of the Harmonized System (HS), developed by the World Customs Organization and adopted as the basis for commodity classification in the EU countries and others.

The essence of the classifier is that each product is assigned a 10-digit code (sometimes a 14-digit code is used), which is later used when declaring the product. This coding is used to ensure accurate identification of goods moving across the customs border of the Russian Federation, and to simplify the automated processing of customs declarations during customs clearance.

TN VED Consists of 21 sections and 97 groups
The 10-digit product code according to the TN VED is:

• 2 first digits (for example 29, Organic chemical compounds) - TN VED commodity group
• 4 first digits (e.g. 2901, Acyclic hydrocarbons) - heading
• 6 first digits (for example 290123, butene (butylene) and its isomers) - commodity subheading
• 10 digits, the full code of the product, which is indicated in the cargo customs declaration (for example, 2901231000, but-1-en and but-2-en) - a commodity subsubposition.

1. The names of sections, groups, subgroups are used 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 commodity items and the corresponding notes to sections or groups and, unless otherwise provided by them, in accordance with the following provisions:

2. a) Any reference in the heading to any product must also be considered as a reference to such goods in an incomplete form, provided that, being presented in an incomplete form, this product has the main property of a complete product, and must also be considered as a reference to complete goods (or classified in the heading in question as complete by virtue of this Rule), presented unassembled or disassembled.

b) A reference in the heading to any material or substance must also be considered as a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to a product of a particular material or substance must also be considered as a reference to goods wholly or partly composed of that material or substance. The classification of goods consisting of more than one material or substance is carried out in accordance with the provisions of Rule 3.

3. Where, by virtue of Rule 2(b) or there is, prima facie, the possibility of classifying goods in two or more headings, the classification of goods shall be carried out according to the following rules:

a) The heading that contains the most specific description of the goods is selected, in comparison with headings with a more general description. However, when each of two or more headings applies only to a part of the materials or substances which make up a mixture or a multicomponent article, or only to a part of the goods presented in a set for retail sale, then these headings are to be considered equivalent with respect to this product, even if one of them gives a more complete or accurate description of the product.

b) Multi-component articles, mixtures made up of different components or consisting of different materials and articles put up in sets for retail sale, which cannot be classified under the provisions of Rule 3(a), must be classified according to the material or component that give these goods their essential property, subject to the applicability of these criteria.

c) Where the goods cannot be classified under the provisions of Rule 3(a) or 3(b), the rule that the goods must be classified in the heading last in ascending code order among headings equally eligible for consideration under classification of these goods.

4. Goods, the classification of which cannot be carried out in accordance with the provisions of the above Rules, are classified in the heading as the goods closest to the goods in question.

5. In addition to the aforementioned provisions, the following Rules apply to the goods named below:

a) Cases and cases for cameras, musical instruments, guns, drawing utensils, necklaces, as well as any container specially shaped or adapted to contain a particular product or set of products, suitable for long-term use and presented together with the products for which it is intended , must be classified together with the product packed in them, if this type of packaging goes on sale with this product. This Rule does not apply to packaging, which forms a single whole with the packed product and gives it its main property.

b) Subject to Rule 5(a), packaging materials and containers supplied with the goods they contain must be classified together if they are normally used to pack those goods. However, this provision is not mandatory if the packaging materials or containers are clearly recyclable.

6. For legal purposes, the classification of goods in subheadings must be carried out in accordance with the names of subheadings and notes to them, the provisions of the above Rules, provided that only subheadings at the same level are comparable. For the purposes of this Rule, the relevant Section and Chapter Notes may also apply unless the context otherwise requires.