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LAW OF THE KYRGYZ REPUBLIC

of April 24, 2019 No. 52

About customs regulation

Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 14, 2019

Section I. General provisions

Chapter 1. Basic provisions about customs regulation

Article 1. Customs regulation and customs affairs. Legal basis of customs regulation

1. Customs regulation is legal regulation of the relations connected with establishment of procedure and conditions of movement of goods through customs border of the Eurasian Economic Union in the Kyrgyz Republic (further - customs border), their stays and use on customs area of the Eurasian Economic Union in the Kyrgyz Republic (further - customs area) or beyond its limits, procedure for making of the customs transactions connected with arrival of goods on customs area, their departure from customs area, temporary storage of goods, their customs declaring and release, other customs transactions, payment procedure of customs payments, the special, anti-dumping, compensatory duties and carrying out customs control and also regulation of legal relationship between the customs authorities and persons exercising rights of possession, uses and (or) orders of goods on customs area or beyond its limits.

2. The customs affairs represent set of the means and methods providing observance of the international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship (further - the international agreements and acts in the field of customs regulation), and legislations of the Kyrgyz Republic on customs regulation.

3. This Law is based on the Constitution of the Kyrgyz Republic and regulates the customs legal relationship which are not settled by the Customs code of the Eurasian Economic Union (further - the Code), international treaties and acts in the field of customs regulation, and also customs legal relationship which regulation according to the Code is performed according to the legislation of the Kyrgyz Republic.

The legal basis of customs regulation in the Kyrgyz Republic constitute the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union), the Code, the international agreements and acts in the field of customs regulation, this Law and regulatory legal acts which acceptance is provided by the Code, international treaties and acts in the field of customs regulation and this Law.

4. If international treaties of the Kyrgyz Republic determine other rules by what those which contain in this Law then rules (regulation) of international treaties of the Kyrgyz Republic are applied.

Article 2. Customs area

The customs area is constituted by the territory of the Kyrgyz Republic, including the territories of free economic zones and also which are outside the territory of the Kyrgyz Republic of construction, installation and other objects concerning which the Kyrgyz Republic has the exclusive jurisdiction.

Article 3. Operation of the legislation of the Kyrgyz Republic in the field of customs affairs in time

The legislation of the Kyrgyz Republic in the field of customs affairs is applied to the relations which arose after day of entry into force and has no retroactive force if other is not established by the Code and Chapter 44 of this Law.

Article 4. Informing on international treaties and acts in the field of customs regulation

Informing on international treaties and acts in the field of customs regulation is performed by customs authorities according to article 3 of the Code.

Article 5. Calculation of terms

Determination of the beginning and the termination of the terms established by the Code and this Law, determined by period of time or approach of event is performed according to the procedure, stipulated in Article 4 Codes.

Article 6. The basic concepts used in this Law

1. In this Law the following basic concepts are applied:

1) prohibitions and restrictions - applied concerning the goods moved through customs border, measures of non-tariff regulation including entered unilaterally according to the Agreement on the Union, measures of technical regulation, sanitary, veterinary and sanitary and quarantine phytosanitary measures, measures of export control, including measure concerning products of military and (or) dual purpose and the radiation requirements established according to the Agreement on the Union and (or) the legislation of the Kyrgyz Republic;

2) the appointed operator of mail service - the person officially appointed by the member country of Universal Postal Union and providing rendering services of mail service according to the legislation of the Kyrgyz Republic and acts of Universal Postal Union;

3) domestic persons - the companies, organizations, the organizations, both with formation of legal entity, and without that, with the location in the Kyrgyz Republic, created according to the legislation of the Kyrgyz Republic, and also the physical resident persons including registered in the territory of the Kyrgyz Republic as individual entrepreneurs;

4) customs authorities - authorized state body in the field of customs affairs, customs and other divisions subordinated to authorized state body in the field of customs affairs;

5) customs payments - the customs duty, taxes, customs duties levied by customs authorities according to the procedure, established by the Code, international treaties and acts in the field of customs regulation, the tax legislation and this Law.

2. Other concepts in the field of customs regulation used in this Law are applied in the values defined by the Agreement on the Union, the Code and this Law.

3. The concepts of other industries of the legislation of the Kyrgyz Republic used in this Law are applied in that value in which they are used in the corresponding industries of the legislation of the Kyrgyz Republic if other is not established by the Code.

Article 7. Application of measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, international treaties and acts in the field of customs regulation, the tax legislation of the Kyrgyz Republic

1. When making customs transactions and carrying out customs control the measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the tax legislation of the Kyrgyz Republic operating on the date of registration of the customs declaration or other customs papers are applied if other is not established by the Code, international treaties within the Union, this Law and the tax legislation of the Kyrgyz Republic.

2. The measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the international agreements and acts in the field of customs regulation, the tax legislation of the Kyrgyz Republic existing on the date of the actual crossing with goods of customs border are applied to the goods moved through customs border with violation of the requirements established by international treaties and acts in the field of customs regulation, the tax legislation of the Kyrgyz Republic and this Law if other is not established by the Code, international treaties within the Union, the tax legislation of the Kyrgyz Republic and this Law.

If day of the actual crossing is not established by goods of customs border, the measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the international agreements and acts in the field of customs regulation, the tax legislation of the Kyrgyz Republic existing on the date of violation identification are applied if other is not established by the Code, international treaties within the Union, this Law or the tax legislation of the Kyrgyz Republic.

3. In case of submission of two or more declarations on goods using the features of customs declaring determined by the Government of the Kyrgyz Republic, measure of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market the tax legislation are applied on the date of registration of the first declaration for goods.

Article 8. Observance of prohibitions and restrictions

1. Goods move through customs border and (or) are located under customs procedures with observance of prohibitions and restrictions taking into account provisions of article 7 of the Code and this Article.

2. Cases and procedure for confirmation of observance of the measures of non-tariff regulation including entered unilaterally and measures of technical regulation in the part which is not settled by acts of the Eurasian economic commission (further - the Commission), are established by the Government of the Kyrgyz Republic according to the Agreement on the Union.

Observance of measures of export control, including died concerning products of military and (or) dual purpose, proves to be true in the cases and procedure established by the legislation of the Kyrgyz Republic in the field of export control by submission of the documents and (or) data confirming observance of such measures.

3. Observance of sanitary, veterinary and sanitary and quarantine phytosanitary measures and radiation requirements proves to be true by results of implementation of sanitary and epidemiologic, veterinary, quarantine phytosanitary, radiation control (supervision) according to the procedure, the established Agreement on the Union and acts of the Commission adopted according to it, and (or) according to the procedure, established by the legislation of the Kyrgyz Republic.

Article 9. Customs papers

1. The customs papers submitted to customs authority are filled in in the state or official language.

The customs papers completed in the territory of the Kyrgyz Republic and which are subject to representation of other state member of the Eurasian Economic Union to customs authorities (further - state member) when making customs transactions, are filled in in official language.

2. The data which are subject to specifying in customs papers in the coded type are specified with use of the qualifiers approved by the Commission.

3. The structure and format of customs papers in the form of electronic documents are established by authorized state body in the field of customs affairs, except as specified, when according to the Code, other international treaties and acts in the field of customs regulation the structure and format of customs papers in the form of electronic documents are determined by the Commission.

4. In case, stipulated in Item the 5th article 8 of the Code, the procedure for filling of forms of customs papers and (or) procedure for modification (amendments) of customs papers are determined by the Government of the Kyrgyz Republic.

5. The customs papers which are not provided by the Code, other international treaties and acts in the field of customs regulation, form of such customs papers, procedure for filling of these forms of modification (amendments) of such customs papers are established by the Government of the Kyrgyz Republic.

Chapter 2. General provisions about movement of goods through customs border, ownership, use and (or) the order them on customs area or beyond its limits

Article 10. Movement of goods through customs border

1. All persons on an equal basis have the right to movement of goods through customs border according to the procedure and on conditions which are established by the Code or according to the Code.

2. The goods moved through customs border are subject to customs control according to the Code, international treaties and acts in the field of customs regulation and this Law.

Article 11. Places of movement of goods through customs border

1. Movement of goods through customs border is performed at the check points through Frontier of the Kyrgyz Republic determined by the Government of the Kyrgyz Republic.

2. By the government of the Kyrgyz Republic other places of movement of goods through customs border can be established.

Cases and procedure for movement of goods through customs border in other places, than specified regarding 1 this Article are established by the Government of the Kyrgyz Republic.

Separate types of goods which can move in other places than specified regarding 1 this Article are determined by the Government of the Kyrgyz Republic.

3. Provisions of this Article are not applied when moving through customs border of the goods moved with pipeline transport and on power lines.

Article 12. Representation of the preliminary information to customs authorities

1. The purpose of submission of the preliminary information is receipt by customs authorities of data on the goods planned to movement through customs border for risks assessment and adoption of provisional solutions about the choice of objects, forms of customs control and measures providing carrying out customs control before arrival of goods on customs area.

The preliminary information is used by customs authorities for acceleration of making of customs transactions and optimization of carrying out customs control.

2. The preliminary information is provided to customs authorities according to article 11 of the Code taking into account provisions of this Article.

3. The preliminary information is provided to customs authority in the state or official language at the choice of person.

4. The customs authority registers provided preliminary information or refuses its registration according to the procedure and terms which are determined by the Commission.

The customs authority registers provided preliminary information by assignment of registration number.

The customs authority refuses registration of the preliminary information if the provided information does not correspond to structure, structure and format determined by the Commission and (or) the requirement provided by part 3 of this Article.

Data on registration of the preliminary information with indication of registration number or about refusal with indication of the reasons of such refusal go to its registration to the person who provided the preliminary information, electronically.

5. The preliminary information is stored in information systems of customs authorities during terms, stipulated in Item the 12th article 11 of the Code.

6. In case of non-presentation of the preliminary information which shall be represented without fail or violation of terms of its representation the customs transactions connected with declaration of goods are not made before submission of the preliminary information.

7. The preliminary information can not be provided on the goods determined by subitems 1-7 of Item 15 of article 11 of the Code and also on other goods in the cases determined by the Commission.

The preliminary information is not provided on the goods moved with pipeline transport or on power lines.

8. The data declared in the customs declaration in the form of the electronic document submitted concerning goods which customs declaring is performed with the features determined by article 114 of the Code can be used as the preliminary information in the cases and procedure determined by the Commission.

Article 13. Observance of prohibitions and restrictions when moving goods through customs border

Goods move through customs border with observance of prohibitions and restrictions, stipulated in Clause 12 Codes and article 8 of this Law.

Article 14. Ownership, use and (or) the order of goods on customs area or beyond its limits

1. Ownership, use and (or) the order of the goods imported on customs area after crossing of customs border and before their release by customs authority are performed according to the procedure and on conditions which are established by Chapters 14 and 16 of the Code, and concerning separate types of goods - Chapters 37-43 of the Code and the Section V of this Law.

2. Ownership, use and (or) the order of goods on customs area or beyond its limits after their release by customs authority are performed according to customs procedure under which goods, or according to the procedure and on conditions which are established for the separate types of goods which are subject to customs declaring and (or) release without room under customs procedures are placed.

3. Ownership, use and (or) the order of the goods which are exported from customs area after arrival in the place of departure before crossing of customs border are performed according to the procedure and on conditions which are established by Chapters 2 and 15 of the Code, and concerning separate types of goods - Chapters 37-43 of the Code and the Section V of this Law.

Article 15. Finding of goods under customs control

Goods are considered being under customs control in cases, stipulated in Clause 14 Codes.

Article 16. The goods which became useless, spoiled or damaged

The goods imported on customs area are considered as imported on customs area in unusable, the spoiled or damaged condition according to article 15 of the Code.

Article 17. Foreign goods which are by a court decision confiscated or turned into property (income) of the Kyrgyz Republic or on which collection is turned

1. Foreign goods which are by a court decision confiscated or turned into property (income) of the Kyrgyz Republic are not subject to the room under customs procedures, and goods for private use - to release in free circulation. The specified goods acquire the status of goods of the Eurasian Economic Union (further - the Union) from the date of entry into force of such decision.

2. Foreign goods on which collection on account of customs payment, the special, anti-dumping, compensatory duties is by a court decision turned acquire the status of goods of the Union from the moment of transfer of money on account of payment of receivable customs payments, special, anti-dumping, compensatory duties and are not subject to the room under customs procedures.

3. Realization, use or destruction of foreign goods which are by a court decision confiscated or turned into property (income) of the Kyrgyz Republic and (or) on which collection on account of customs payment is by a court decision turned of the special, anti-dumping, compensatory duties, calculation of shipping charges (transportation), overload (loading, unloading) and storage, other expenses connected with preparation for realization and realization of such goods, and also compensation of such expenses are performed according to the procedure, determined by the Government of the Kyrgyz Republic.

The order is performed by the sums realized from realization of foreign goods on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned according to article 383 of the Code.

Article 18. Sampling and (or) samples of goods interested persons and state bodies of the Kyrgyz Republic

Sampling and (or) samples of goods by interested persons and state bodies of the Kyrgyz Republic is performed according to article 17 of the Code.

Article 19. Representation of the reporting to customs authorities

1. Persons performing activities in the field of customs affairs the Authorized Economic Operators and persons owning and (or) using foreign goods, and also the goods of the Union placed under customs procedure of free customs zone and customs procedure of free warehouse shall represent the reporting on the stored, transported, realized, processed and (or) used goods, and also on committed customs transactions only upon the demand of customs authorities.

2. The method of submission of the reporting, report form, procedure for their filling, and also procedure and terms of submission of the reporting are determined by the Government of the Kyrgyz Republic.

Chapter 3. Single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. Classification of goods

Article 20. Single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union

1. The single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the Commodity nomenclature of foreign economic activity) is commodity description and coding system which is used for classification of goods for the purpose of application of measures of customs and tariff regulation, export customs duties, prohibitions and restrictions, measures of protection of the domestic market, maintaining customs statistics.

2. The international basis of the Commodity nomenclature of foreign economic activity are the Harmonized commodity description and coding system of World Customs Organization and the single Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States.

3. Authorized state body in the field of customs affairs:

1) participates in work of the international organizations regarding development, change, amendment, interpretation and application of the international basis of the Commodity nomenclature of foreign economic activity;

2) provides preparation of offers together with the interested state bodies on development, changes and amendments in the Commodity nomenclature of foreign economic activity.

Article 21. Classification of goods

1. The customs applicant and other persons perform classification of goods according to the Commodity nomenclature of foreign economic activity in case of customs declaring and in other cases when according to international treaties and acts in the field of customs regulation the customs authority is told commodity code according to the Commodity nomenclature of foreign economic activity.

If according to the Code specifying of data on commodity code according to the Commodity nomenclature of foreign economic activity is not provided in the customs declaration, classification of goods in case of customs declaring is not performed.

2. Check of correctness of classification of goods is performed by customs authorities.

Cases in case of which customs authorities perform classification of goods are stipulated in Item 2 articles 20 of the Code.

3. In case of detection of incorrect classification by customs authorities before release of goods the decision on classification of goods is made by such customs authorities within fourteen working days. In the specified case release of goods can be performed according to article 121 of the Code or such goods are located on temporary storage.

If for decision making about classification of the goods before their release submitted in case of customs declaration of goods of documents and data it is not enough, customs authorities have the right to request the additional documents and data allowing to classify unambiguously goods according to item 4 of article 325 of the Code.

Person from whom documents and data were requested shall submit such documents and data within terms, stipulated in Item the 7th article 325 of the Code.

In case of release of goods according to article 121 of the Code, in case of detection of incorrect classification by customs authorities the additional documents and data requested by customs authority for decision making about classification of goods are submitted within terms, stipulated in Item the 14th article 325 of the Code.

In case of request of the additional documents and data necessary for adoption by customs authorities of the decision on classification of goods, the current of the term specified in paragraph one of this part stops before submission of the relevant documents and data.

The form of the decision on classification of goods, the data which are subject to specifying in such decision are established by the Government of the Kyrgyz Republic.

4. The commodity codes specified in business, transport (transportation) and (or) other documents, and also in the conclusions, references, acts of the examinations issued by expert organizations are not obligatory for classification of goods.

Article 22. Provisional solutions about classification of goods

The authorized state body in the field of customs affairs at the request of the interested person makes provisional solutions on classification of goods according to the Commodity nomenclature of foreign economic activity according to the procedure, determined by articles 23-25 of the Code.

Article 23. Decisions and explanations about classification of separate types of goods

1. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity the authorized state body in the field of customs affairs has the right to make decisions and to make explanations about classification of separate types of goods according to the procedure, established by authorized state body in the field of customs affairs.

The decisions and explanations specified in paragraph one of this part are obligatory in case of classification of goods by customs authorities on customs area.

2. For the purposes of application of provisions of this Article the separate type of goods is understood as set of goods which have the general classification signs allowing to carry goods with specific names, specific brands, models, articles, modifications and with other similar individual characteristics to one code according to the Commodity nomenclature of foreign economic activity.

Article 24. Modification of the provisional solution about classifications of goods, cancellation of such provisional solution or its response

1. The authorized state body in the field of customs affairs makes the decision on modification of the provisional solution made by it about classifications of goods, and also the decision on cancellation or on withdrawal of the provisional solution on classification of goods according to article 26 of the Code.

2. The decision on withdrawal of the provisional solution on classification of goods in the case provided by the subitem 4 of Item 6 of article 26 of the Code is accepted by authorized state body in the field of customs affairs no later than thirty calendar days from the date of official publication of relevant decisions of World Customs Organization and becomes effective from the date of entry into force of such decisions.

Article 25. Classification of the goods moved through customs area in not collected or sorted type, including incomplete or incomplete type

1. The goods in not collected or sorted type, including incomplete or incomplete type moved through customs border in the form of separate components during the certain period of time (further - goods in not collected or sorted type), can be classified according to the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity by code of complete or complete goods in case of observance of the following conditions:

1) availability of the decision on classification of goods in not collected or sorted type;

2) customs declaring of goods is performed to one customs authority by one customs applicant within one external economic transaction;

3) customs applicant of components of goods is person to whom the decision on classification of goods in not collected or sorted type is issued;

4) submission to customs authority of the written notice of the planned deliveries containing the information about the customs applicant, delivery dates of goods, customs procedure under which the goods, and also the description of goods and the components entering it with indication of their quantity and codes according to the Commodity nomenclature of foreign economic activity will be located.

Concerning goods in not collected or sorted type the provisional solution about classification of such goods according to the procedure, determined by articles 23-26 of the Code can be received.

2. Customs declaring of goods in not collected or sorted type with indication of according to the Commodity nomenclature of foreign economic activity of code of complete or complete goods is performed according to article 101 of this Law.

3. If during term, stipulated in Item the 8th article 117 of the Code, release of all components of goods moved through customs area in not collected or sorted type is not performed, such components are classified according to the Commodity nomenclature of foreign economic activity by the codes applied to the specified components according to the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity.

Article 26. The statement for decision making for classification of goods in not collected or sorted type

1. For decision making about classification of goods in not collected or sorted type the customs applicant gives to customs authority in which release of goods, the statement in writing will be performed.

The statement for decision making for classification of goods in not collected or sorted type moves to the room of components of goods in not collected or sorted type under customs procedure, except for customs procedure of customs transit and customs procedure of customs warehouse.

2. The statement for decision making for classification of goods shall contain in not collected or sorted type:

1) the information about person, competent to act as the customs applicant of such goods;

2) data on goods (name, list of components of goods);

3) delivery date of goods;

4) data on customs procedure under which the goods will be placed;

5) the name of customs authority in which region of activities customs declaring of goods will be performed.

3. The following documents and data are attached to the statement for decision making for classification of goods in not collected or sorted type:

1) the documents confirming making of the external economic transaction concerning goods;

2) the list of components of goods (in the form of the table) on paper and electronic carriers in which are specified:

a) names of components, including parts constituting separate component of goods;

b) codes of components of goods according to the Commodity nomenclature of foreign economic activity;

c) quantity and (or) weight of components, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;

3) the description of separate components of goods with indication of appointment, the carried-out functions, the principle of action, material of which they are made;

4) assembly (mounting) drawing (scheme).

4. If the submitted documents and data are insufficient for decision making about classification of goods in not collected or sorted type, the customs authority within fifteen calendar days from the date of registration of a statement about decision making about classification of goods in not collected or sorted type notifies in writing the applicant on need of submission of the additional information.

The additional information shall be provided within thirty calendar days from the date of the notification of the applicant.

5. The customs authority refuses decision making about classification of goods in not collected or sorted type if:

1) the application is submitted by person, unauthorized to act as the customs applicant of such goods;

2) the additional information requested by customs authority is not submitted in time, specified in the paragraph the second to part 4 of this Article, or person, competent to act as the customs applicant of such goods, refused to submit documents and the data necessary for classification of goods;

3) the statement and documents attached to it contains contradictory information;

4) the components which are subject to import to customs area do not form the goods classified according to the Commodity nomenclature of foreign economic activity by single code;

5) part of separate components of goods in not collected or sorted type is placed under customs procedure, except for customs procedure of customs transit and customs procedure of customs warehouse.

Article 27. Decision making terms about classification of goods in not collected or sorted type and requirements to such decision

1. The decision on classification of goods in not collected or sorted type is accepted within thirty calendar days from the date of registration of a statement about decision making about classification of goods in not collected or sorted type. In need of submission of the additional information according to part 4 of article 26 of this Law the current of term stops from the date of registration of the notification of person in writing and renews from the date of obtaining by customs authority of the last document containing required data.

2. The decision on classification of goods shall contain the following data in not collected or sorted type:

1) the name of the customs authority which made the decision on classification of goods in not collected or sorted type;

2) registration number of the decision on classification of goods in not collected or sorted type and date of its acceptance;

3) the information about person, competent to act as the customs applicant of such goods;

4) full name of goods;

5) arguments and the bases of the made decision with indication of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;

6) ten-digit commodity code according to the Commodity nomenclature of foreign economic activity;

7) the list of components of goods in which are specified:

a) names of components, including parts constituting separate component of goods;

b) codes of components of goods according to the Commodity nomenclature of foreign economic activity;

c) quantity and weight of components, including the parts constituting separate component of goods in the units of measure applied in the Commodity nomenclature of foreign economic activity;

d) details of documents which confirm making of the external economic transaction and according to which import of components of goods, or other documents necessary for the customs purposes is performed;

8) data on customs procedure under which the goods will be placed;

9) data on procedure for appeal of the made decision.

3. The decision on classification of goods in not collected or sorted type is signed by the chief of customs authority or person replacing it and becomes effective from the date of its acceptance.

Article 28. Cancellation, modification of the decision on classification of goods in not collected or sorted type

1. The customs authority can make the decision on cancellation or modification of the decision on classification of goods in not collected or sorted type.

The decision on cancellation or modification of the decision on classification of goods in not collected or sorted type goes to the person, competent to act as the customs applicant of such goods, no later than three working days following behind day of decision making about cancellation or about change of the decision on classification of goods in not collected or sorted type.

2. The decision on cancellation of the decision on classification of goods in not collected or sorted type is accepted if:

1) by customs authority it is determined that person, competent to act as the customs applicant of such goods, for decision making about classification of goods in not collected or sorted type submitted false documents or declared false information;

2) the declaration on goods concerning the last batch of separate components of goods in not collected or sorted type is not submitted to terms, stipulated in Item the 8th article 117 of the Code;

3) person, competent to act as the customs applicant of such goods, in writing refused deliveries of goods, including after import to customs area of separate components of goods.

3. The decision on cancellation of the decision on classification of goods in not collected or sorted form is not taken if the issued goods components according to the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity are classified by code of the complete or complete goods specified in the decision on classification of goods in not collected or sorted type.

4. The decision on cancellation of the decision on classification of goods in not collected or sorted type becomes effective from the date of decision making about classification of goods in not collected or sorted type.

5. Modification of the decision on classification of goods in not collected or sorted type is made in case:

1) changes of the Commodity nomenclature of foreign economic activity;

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