of November 7, 2019 No. 502
About approval of the Methodology of classification of the gauze which is not impregnated or not covered with pharmaceutical substances
For the purpose of single classification of homogeneous goods, effective customs control of the goods crossing border of the Republic of Moldova, their identification according to the Combined commodity nomenclature approved by the Law No. 172/2014 (Monitorul Oficial al Republicii Moldova, 2014, No. 231-237/529), and also based on Article 141-2 (the item 3) the Customs code of the Republic of Moldova No. 1149/2000 (переопубликован in Monitorul Oficial al Republicii Moldova, special release of January 1, 2007), with subsequent changes,
1. Approve Methodology of the classification of the gauze which is not impregnated or not covered with pharmaceutical substances (according to appendix).
2. To assign execution of this order to chiefs of customs.
3. Publish this order in Monitorul Oficial al Republicii Moldova.
Acting director of Customs Service
to the Order of Customs Service of the Republic of Moldova of November 7, 2019 No. 502-O
This Methodology is developed based on the Combined commodity nomenclature (further KN) approved by the Law No. 172/2014, of the Explanations to the Harmonized commodity description and coding system developed by World Customs Organization and Explanations to the Combined nomenclature approved by the Order of Customs Service No. 118-O/2017.
According to the Basic rule of interpretation of 1 Combined nomenclature approved by the Law No. 172/2014: "... for the legal purposes classification of goods in KN is performed proceeding from texts of goods items and the corresponding notes to Sections or groups...".
With respect thereto it is applied:
- the text of goods item 3005 "The cotton wool, gauze, bandage and similar products (for example, dressing, adhesive plasters, poultices) impregnated or covered with pharmaceutical substances either packed up in forms or packagings for retail sale, held for use in medicine, surgery, stomatology or veterinary science:";
- the text of goods item 5208 "Fabrics cotton, containing 85 Mas. % or more cotton fibers, with area density no more than 200 g/m2:";
- "Products chemical and the related industries" provide the note 2 to the Section VI: "… the goods relating to goods item 3004, of 3005, of 3006, of 3212, of 3303, of 3304, of 3305, of 3306, of 3307, of 3506, 3707 or 3808, delivered in the measured doses or for retail sale, shall join in these goods items and in any other line items of KN";
- The note 1 (d) to the Section XI "Textile materials and textile products" provides that products of goods item 3005 or 3006 are excluded from it ";...".
At the same time, according to provisions of Explanations to the Harmonized commodity description and coding system, belonging to goods item 3005: "Cotton wool and gauze for bandagings (as a rule, from the absorbing cotton), bandage and so forth, not impregnated or not covered with pharmaceutical substances, also join in this goods item provided that they are packed up in forms or packagings for retail sale directly to individuals, clinics, hospitals, etc., without repacking, and have the characteristics (are provided in rolls or in folded form, in protective packaging, with marking, etc.) allowing to identify them as intended only for use in medicine, surgery, stomatology or veterinary science".
In the context of above-mentioned normative rules, classification of gauze is performed according to its purpose, representation/packaging form, technical characteristics etc. as follows:
1. in goods item 3005 "The cotton wool, gauze, bandage and similar products (for example, dressing, adhesive plasters, poultices) impregnated or covered with pharmaceutical substances either packed up in forms or packagings for retail sale, held for use in medicine, surgery, stomatology or veterinary science:" if the gauze represents finished products for use only in the medical, surgical, dental or veterinary purposes. These products are recognized according to their characteristics, namely according to the provided form (in rolls, in folded form) in the protective marked packaging, intended for retail sale, without any other repacking directly for consumers (individuals, clinics, hospitals etc.). On the label of finished product identification elements of product, such as are specified: the name, appointment, composition of material and its density/weight, the sizes, form of packaging and method of application, date of production, the producer etc. (to watch images of Item 1);
2. in goods item 5208 "Fabrics cotton, containing 85 Mas. % or more cotton fibers, with area density no more than 200 g/m2:", if the gauze represents the unbleached or bleached cotton fabric, thin, with the transparent structure of calico weave made of simple threads (number of threads less than 28 on square centimeter) intended for production of bandage, dressings, medical gauze and similar products. This fabric differs from the finished products specified in goods item 3005, by packaging bulk for retail sale (to watch images of Item 2), for example:
- the gauze cuts provided in folded form, for example, for fixing of compresses (with large number of units collected in one packaging), intended for further packing in forms or packagings for retail sale or including, for final processing (for example, sterilizations);
- the gauze provided in big rolls (as a rule, more than 500 meters long and more than 60 cm wide), made of cotton fabric according to requirements and for the sizes established by standards for production of medical gauze, held for use as raw materials for production of bandage, dressing means, gauze in pieces and similar medical products even if on the label of roll it is specified "for sale without repacking";
- other kinds of gauze which are not impregnated or not covered with pharmaceutical substances which represent fabrics as it is determined in Item (I) (V) of General provisions to the Section XI of Explanations to the Harmonized commodity description and coding system which do not correspond to packaging conditions for retail sale and/or for exclusive use in the medical, surgical, dental or veterinary purposes.
1. Kinds of the gauze products included in goods item 3005 *
2. Kinds of the gauze included in goods item 5208 *
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