HS Classifier

The Classifier of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union has been used since January 1, 2012 in accordance with the DecisionCCCEurAsEC No. 850 dated 18.11.2011.

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

The commodity nomenclature of foreign economic activity is based on the Harmonized System of Description and Coding of Goods of the World Customs Organization and the Unified Commodity Nomenclature of Foreign Economic Activity of the Commonwealth of Independent States. TNForeign economic activityIt is an expanded Russian version of the Harmonized System (HS) developed by the World Customs Organization and adopted as the basis for commodity classification in the EU and other countries.

The commodity nomenclature of foreign economic activity is approved by the Customs Union Commission. Decisions on amendments to the Commodity Nomenclature of Foreign Economic Activity are made by the Commission of the Customs Union on the basis of proposals of customs authorities in accordance with the established procedure.

The technical management of the Commodity Nomenclature of foreign economic activity is carried out by the state executive body of the Russian Federation authorized in the field of customs affairs (FCS of Russia).

The Federal Tax Service uses the classifier in the AIS "Tax" systemHS received from the Federal Customs Service of Russia in accordance with the protocol of information interaction between departments, and brings it to the tax services of the Republic of Belarus and the Republic of Kazakhstan. Also, HS is used by taxpayers of the member states of the Customs Union when filling out an application for the import of goods and payment of indirect taxes.

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 goods. This coding is used to ensure the accurate identification of goods transported across the customs border of the Russian Federation and to simplify the automated processing of customs declarations during customs clearance.

HS Consists of 21 sections and 97 groups
The 10-digit HS product code is:

• 2 first digits (for example, Group 84 Nuclear reactors, boilers, equipment and mechanical devices; parts thereof ) -commodity group of HS
• 4 first digits (for example, 8443, printing machines used for printing by means of plates, cylinders and other printing plates of heading 8442; other printers, copiers and fax machines, combined or unconnected; their parts and accessories: ) -product position HS
• the first 6 digits (for example, 844332, others that can be connected to a computer or to a network:) -commodity subposition HS
• 10 digits, the full product code, which is indicated in the cargo customs declaration (for example, 8443321009, others) -commodity subsubposition of HS