The goods specified in Appendix No. 1 to this Procedure, placed under the customs procedure of release for domestic consumption, are declared as oneproduct if, subject to the conditions provided for in paragraph two of this paragraph, the goods have the same trademark, brand, model, article, technical and (or) commercial characteristics.
Goods in respect of which the tariff benefit established by subparagraph 7.1.11 of paragraph 7 of the Decision of the Customs Union Commission No. 130 of 11/27/2009 is applied are declared as one product if, subject to the conditions provided for in paragraphs two and three of this paragraph, they have the same product registration number specified in the list of technological equipment, components and spare parts for to it or in the list of raw materials and materials provided for in the specified subparagraph.

Justification: In accordance with paragraph 2, paragraph 6 of the Instruction on the procedure for filling out a declaration for goods approved by the Decision of the Customs Union Commission No. 257 dated 05/20/2010 (hereinafter referred to as the Instruction), goods of the same name contained in one commodity lot, assigned to the same code according to the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, originating from of one country or from the territory of one economic union or community, or whose country of origin is unknown, to which the same conditions of customs and tariff regulation and prohibitions and restrictions apply.
Further, the Instructions stipulate that certain goods placed under the customs procedure of release for domestic consumption are declared as one product if, in addition to the above conditions, the goods have one trademark, brand, model, article and have the same technical and (or) commercial characteristics. The list of such goods is given in Appendix 1 to the specified Instructions.
According to this List, unwritten media from heading 8523 must be declared as one product for each trademark, brand, model, and article. In other words, if the unwritten media from heading 8523 are divided into five articles, each article of the product is declared as one product, that is, five different goods will be indicated in the customs declaration.
However, it should be noted that this rule applies to unscripted media, while imported memory cards are recorded by software.
So, in Appendix 1 to the Instructions it is stipulated that for the purposes of applying this list it is necessary to use only the product code in accordance with TNForeign economic activity The EAEU, the product name is provided for ease of use. However, the List states: "Out of 8523", which means that from commodity item 8523 only ready-made, unwritten media are declared as one product for each article. Therefore, the recorded media "From 8523" can be declared by combining all the articles in one product.
Thus, despite the presence of five articles, memory cards can be declared, in our opinion, as one product, since they are recorded by software. At the same time, on the basis of paragraph 10 of the Instruction, all articles can be specified in the addendum to column 31 of the goods declaration.

Justification: In accordance with paragraph 2, paragraph 6 of the Instruction on the procedure for filling out a declaration for goods approved by the Decision of the Customs Union Commission No. 257 dated 05/20/2010 (hereinafter referred to as the Instruction), goods of the same name contained in one commodity lot, assigned to the same code according to the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, originating from of one country or from the territory of one economic union or community, or whose country of origin is unknown, to which the same conditions of customs and tariff regulation and prohibitions and restrictions apply.
Further, the Instructions stipulate that certain goods placed under the customs procedure of release for domestic consumption are declared as one product if, in addition to the above conditions, the goods have one trademark, brand, model, article and have the same technical and (or) commercial characteristics. The list of such goods is given in Appendix 1 to the specified Instructions.
According to this List, unwritten media from heading 8523 must be declared as one product for each trademark, brand, model, and article. In other words, if the unwritten media from heading 8523 are divided into five articles, each article of the product is declared as one product, that is, five different goods will be indicated in the customs declaration.
However, it should be noted that this rule applies to unscripted media, while imported memory cards are recorded by software.
Thus, Appendix 1 to the Instructions stipulates that for the purposes of applying this list, it is necessary to use only the product code in accordance withHSEAEU, the product name is given for ease of use. However, the List states: "Out of 8523", which means that from commodity item 8523 only ready-made, unwritten media are declared as one product for each article. Therefore, the recorded media "From 8523" can be declared by combining all the articles in one product.
Thus, despite the presence of five articles, memory cards can be declared, in our opinion, as one product, since they are recorded by software. At the same time, on the basis of paragraph 10 of the Instruction, all articles can be specified in the addendum to column 31 of the goods declaration.

Appendix No. 1