of November 24, 2014 No. 365-FZ
About introduction of amendments to the Federal law "About Customs Regulation in the Russian Federation"
Accepted by the State Duma on November 12, 2014
Approved by the Federation Council on November 19, 2014
Bring in the Federal Law of November 27, 2010 No. 311-FZ "About customs regulation in the Russian Federation" (The Russian Federation Code, 2010, No. 48, the Art. 6252) the following changes:
1) in Article 106:
a) state parts 3 and 4 in the following edition:
"3. In case of identification of incorrect classification of goods the customs authority independently performs classification of goods and makes the decision on their classification. The decision on classification of goods is prepared in document type on paper or in the form of the electronic document signed by the strengthened qualified digital signature. The federal executive body authorized in the field of customs affairs determines form and procedure for filling of the decision on classifications of the goods prepared in document type on paper and also format and structure of the decision by classification of the goods prepared in the form of the electronic document.
4. The decision on classification of goods shall contain:
1) the name of the customs authority which made the decision on classification of goods;
2) name of the customs applicant;
3) registration number of the decision on classifications of goods and date of its acceptance;
4) description of goods;
5) data necessary for classification of goods;
6) ten-digit classification code according to the Commodity nomenclature of foreign economic activity;
7) reasons for the decision on classification of goods;
8) article number, document number (the customs declaration or other document used as the customs declaration) in which the customs authority reveals incorrect classification code according to the Commodity nomenclature of foreign economic activity;
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