Legal regulation of tariff preferences on the customs territory of the Eurasian Economic Union

by Head of Customs Nomenclature DepartmentVladimir Katushenok

Single system of tariff preferences of the Eurasian Economic Union

Protocol dated 12.12.2008 on single system of tariff preferences of the Customs Union

This Protocol is the only document which grants tariff preferences by import of goods originating and imported from the developing and least developed countries to the customs territory of the member states or to the single customs territory of the Eurasian Economic Union.

• List of developing countries which benefit from the single system of customs preferences of the Eurasian Economic Union;

• List of the least developed countries which benefit from the single system of customs preferences of the Eurasian Economic Union;

• List of goods, originating from developing or least developed countries which benefit from the single system of customs preferences of the Eurasian Economic Union.

Decision of the Intergovernmental

Council of the Eurasian Economic Community No 18

dated 27.11.2009 and Decision of the Customs Union

Commission No 130 dated 27.11.2009

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Single system of tariff preferences of EAEU

The Single system of tariff preferences of EAEU includes India in for the list of developing countries (Decision of the Intergovernmental Council of the Eurasian Economic Community No 18 dated 27.11.2009 and Decision of the Customs Union Commission No 130 dated 27.11.2009).

Tariff preferences are provided to goods included into the List of goods originating and imported from the developing countries, approved by Decision of the Intergovernmental Council of the Eurasian Economic Community No 18 dated 27.11.2009 and Decision of the Customs Union Commission No 130 dated 27.11.2009, (75% rate of import customs duties are applied).

On the single customs territory of EAEU Rules of determination of origin of goods form developing and least developed countries are applied. They are an integral part of the Agreement on common rules for determining the country of origin of goods of 25 January 2008 (Rules).

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Agreement on common rules for determining the country of origin of goods of 12 December 2008

• Goods originate from developing or least developed countries (goods are wholly manufactured or sufficiently processed in this country)

• Goods were directly purchased and supplied from developing and least developed countries to the EAEU territory

• Certificate of origin of goods from developing and least developed countries (certificate of origin Form A) is submitted which should be filed in a proper way

• Provisions of the Administrative cooperation are complied with

In accordance with the Rules preferences are provided to goods originating from developing or least developed countries only under following conditions :

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Agreement on common rules for determining the country of origin of goods of 12 December 2008

Information on current single system of tariff preferences of EAEU is circulated to the Embassy of India in Russia in 2013 (letter of the Eurasian Economic Commission No 13-861

dated 25.12.2013)

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Agreement on common rules for determining the country of origin of goods of 12 December 2008

One of the conditions for tariff preferences provisions in regard to goods originating from developing and least developed countries is certificate of origin Form A, filed in accordance with the requirements.

Field 11Contains information on date and place of certificate authorization, name and seal of the body, authorized to certify origin of goods, and signature of its official who is authorized to verify certificates.

Name of authorized body is not separately indicated.

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Sample certificate of origin Form A, filed as required

Field 11Contains information on date and place of certificate authorization, name and seal of the body, authorized to certify origin of goods, and signature of its official who is authorized to verify certificates.

Name of authorized body is indicated separately

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Agreement on common rules for determining the country of origin of goods of 12 December 2008

Basic Nomenclature of goods imported to the Russian Federation from the territory of India for 7 month:

Classification code CN EEU  Number of Declaration of

goods Volume (net weight, ton)

10 cereals 149 38 40609 coffee, tea, mate 991 28 43607 vegetables and some eatable root and tuber 614 26 83312 oil seeds and yields; 539 15 74172 irons 495 15 00724 tobacco 302 14 80020 vegetables, fruits, nuts refining products 361 12 57468 articles of stone, 664 10 89025 salt; sulfur; ground и stone; 128 10 13438 other chemical products 418 9 45308 eatable fruits and nuts; 409 9 34630 pharmaceutical products 1961 8 82484 nuclear reactor 5128 8 03139 plastic and its articles 3216 7 60621 other food 399 7 58687 means of land transport 3540 6 53229 organic chemical compound 1170 6 05573 iron articles 4627 5 113

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The amount of granted tariff preferences on goods imported from India to the Russian Federation (7 months of 2014, 7 months 2015)

Period Number of Declaration of goods

Part от of total number of Declaration of goods (%) Net weight (kg) Amount of tariff

preferences (RUB)

7 months 2014 2 185 5 % 141 846 184 111 644 225

7 months2015 1 585 4 % 84 971 690 105 184 672

0100200300400500600700

0

134

0

667

535

146 166

4 48 4

535

146 166 185

64 601

490

266

109 1097

723

676 49

160

2014 год 2015 год

Declaration of goods number

Preferential nomenclature of imported goods(7 month period of 2014 and similar period of 2015, in compare)

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The amount of granted tariff preferences on goods imported from India to the Russian Federation (7 months of 2014, 7 months 2015)

Preferential nomenclature of imported goods(7 month period of 2014 and similar period of 2015, in compare)

0

10,000

20,000

30,000

40,000

50,000

60,000

02,859

0

37,891

18,123

2,745

59,997

333,516

195

18,123

2,745

59,997

6,5512,806 1,029 6

23,526

8,287

1,773

31,425

652,922

124 2,134 125 1,2815,240

2014 год 2015 год

Volume (Net weight, tons)

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The amount granted tariff preferences on goods imported from India to the Russian Federation (7 months 2014, 7 months 2015)

The amount of the tariff preferences granted (million rubles) on goods imported from India (for the period of 7 months of 2014 and the same period of 2015, in comparison)

Product code HS EEU  2014 2015

02 meat and edible meat offal 0 19,403 fish and crustaceans, mollusks and other aquatic invertebrates 12,9 3,804 dairy produce; birds' eggs; natural honey; edible products of animal origin 0,0 0,407 vegetables and some edible roots and tubers 25,3 25,708 edible fruit and nuts; peel of citrus fruit or peel of melons 13,3 8,809 coffee, tea, maté, or Paraguay tea, and spices 9,6 5,210 cereals 34,3 23,712 oil seeds and fruits; miscellaneous seeds, fruits and grains; herbs and technical plants; straw and fodder

0,01 0,07

13 shellac natural crude; gums, resins and other vegetable saps and extracts 2,5 3,714 plant materials for the manufacture of wicker products; 0,07 0,115 fats and oils of animal or vegetable origin and their cleavage products 13,4 2,216 preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates

9,6 1,2

20 products of processing of vegetables, fruit, nuts or other parts of plants 34,3 1,668 articles of stone, plaster, cement, asbestos, mica or similar materials 4,6 4,1

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The amount granted tariff preferences on goods imported from India to the Russian Federation (7 months 2014, 7 months 2015)

The amount of the tariff preferences granted (million rubles) on goods imported from India (for the period of 7 months of 2014 and the same period of 2015, in comparison)

Product code HS EEU  2014 2015

24 tobacco and manufactured tobacco substitutes 0,01 0,825 salt; sulfur; earths and stone; plastering materials, lime and cement 2,5 0,126 ores, slag and ash 0,02 032 tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and varnishes; putty and other mastics;

0,7 1,1

33 essential oils and resinoids; perfumery, cosmetic or toilet preparations 0,2 0,334 soap, organic surface-active substances, detergents, lubricants, artificial and prepared waxes, compounds for cleaning or polishing, candles and similar articles,

0,2 1,1

35 albuminous substances; modified starches; glues; enzymes 0,2 0,239 plastics and products from them 0,06 0,144 wood and articles of wood; wood charcoal 0 0,000453 other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 0,7 0,856 wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles from them

0,5 0,5

57 carpets and other textile floor coverings 0,08 058 special woven fabrics; tufted textile fabrics; lace; tapestries; finishing materials; embroidery

0 0,03

96 different finished products 0,06 0,2

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