We are located in Vladivostok and provide services for profitable, fast and reliable delivery of imported goods from China, Korea and Japan, as well as clearance and delivery of export cargoes with full customs clearance in Vladivostok.

Our many years of experience in the field of customs clearance of goods in Vladivostok allows us to solve all the problems of customs clearance and delivery of goods "excellent".

We value our customers and work to meet their needs for quality services. Our mission is to achieve excellence in the field of customs clearance and transportation, improving the quality of services provided.

Mutual respect is the principle of our relationship. We are aimed at achieving the client’s goals and always strive to minimize the client’s expenses (if necessary) during customs clearance and cargo delivery.

Our tariffs are more profitable than those of similar companies, and the quality of the services provided meets all modern requirements. We are guaranteed to deliver your cargo safe and sound to any city in Russia, having made its customs clearance in Vladivostok. 

Thanks to many years of established relations with partners in the field of cargo transportation - from small to large freight forwarding companies, international and domestic shipping lines - we deliver goods to any desired destination.

As of July 2020, we have processed more than 1900 customs declarations at customs, accompanied the transportation and delivery of more than 39 350 tons of cargo, 3030 containers.

We are ready to provide you with the following services
  • Import clearance.
  • Export decoration.
  • Search and purchase of goods in China.
  • Checking suppliers in China.
  • Payment for goods.
  • Delivery of goods to Vladivostok and then by Russia.             
  • Preparation of documents for registration of the customs declaration.
  • Classification of goods in accordance with the TN FEA.
  • Calculation of customs payments.
  • Optimization of customs payments.
  • Customs clearance of cargo for the client’s seal, under the brokerage seal or under our contract.
  • Representing clients in customs, escort DT.
  • Assistance in obtaining the necessary permits, certificates and declarations of conformity.
  • Preparation of new contracts, analysis and the edition of the existing ones.
  • Consultations on questions of foreign economic activity - (Consulting on foreign trade activities).
  • Carrying out customs inspections and inspections in the area of ​​the Vladivostok customs.
  • Challenging decisions of customs in court (adjustment of customs value).
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Hello, in this article we will try to help you understand how and what you need to do if you decide to bring a commercial consignment of goods from abroad.

Finding goods of interest from a foreign seller is the first thing to do after you figure out what to bring and to whom to sell it later, usually, when it comes to China, the goods are searched for on the website

The product has been found, the price of the product and the terms of delivery in accordance with INCOTERMS are agreed and known, the contract has been concluded, now it is necessary to calculate the costs that will be included in the final price of the product, this is customs payments (duty + VAT + excise + customs clearance fees)freight, terminal charges, registration of permits, temporary storage warehouse, cost of delivery of goods to your warehouse.

If you decide to calculate yourself customs payments, then for this it is recommended to first find out the intra-customs minimum value of the goods at which the release of the goods is possible, in narrow circles widely known under the name RISK. Information about the magnitude of the RISK is confidential and is not advertised, often even customs inspectors do not know it, but in our Customs calculator You can see the average pass-through prices for goods, which in most cases coincide with the magnitude of the RISK.

To calculate shipping costs, you need to determine which route to transport the goods. We are located in Vladivostok and, of course, we offer you to carry the goods only through port Vladivostok, because we love our city almost as much as Eleanor Pray once loved it, then comes her quote.

“There is hardly anyone who loves this unkempt place the way I do. Everyone laughs at me, but I can't help myself. The mere thought that it is possible to live somewhere where I will not see this blue bay and two bays (Amur and Ussuri), terrifies me "
Eleanor Prey

If you are driving foreign economic activity,  You may have the following questions.

  • How to avoid hard customs clearance of cargo?
  • What actions need to be taken in order to quickly and not expensive customs clearance of cargo?
  • How and where to issue permits (certificate or declaration of conformity)?

In customs clearance, as in any activity related to government bodies, there are certain nuances that are difficult to predict for a person who first encountered this task, but everything will be fine if you understand where, what, and how to do it.

So everything has been calculated, the expected profit is enormous and you decide to carry the cargo.

In order to bring imported goods to the address of your company, you must:

  • Having a company with any form of property, or IP
  • The presence of foreign currency and ruble bank accounts
  • Be registered at the customs office where you plan to clear the cargo 
  • Prepare and conclude the correct foreign economic contract with the supplier of goods and other necessary documents, taking into account the requirements of customs
  • Issue a transaction passport if the value of the goods exceeds RUB 3
  • Pay for the goods to the supplier
  • Pay for freight (if provided by the terms of delivery)
  • Receive a bill of lading upon arrival of a cargo ship
  • If necessary, issue a certificate or declaration of conformity or other permits
  • Fill in a customs declaration
  • Pay fees for customs clearance, import (import) duty and VAT
  • Submit a declaration to customs,
  • If appointed, make inspection / inspection of goods
  • Release cargo

We are ready and able to help you, we can do everything for you:

  • We will negotiate with your suppliers
  • Let's prepare the correct foreign economic contract and other necessary documents
  • We will analyze the statistical data on goods, give recommendations if possible price optimization
  • We will pay for the goods to suppliers (if the goods are processed by our companies)
  • We organize delivery of cargo to Vladivostok
  • We will assist in carrying out various examinations
  • We will obtain all the necessary permits and (certificates and declarations)
  • We will collect all the necessary documents for customs clearance
  • We will fill out a customs declaration taking into account the latest requirements of the FCS
  • Draw customs clearance Your cargo as soon as possible (1-3 days)
  • If need be, we will carry out inspection / inspection of the cargo quickly and beautifully
  • We will send your cargo to your specified destination, very inexpensive

If for some reason you do not want or cannot carry the goods under your contract, our company is ready to produce customs clearance of your goods under his contract, thus greatly facilitate and accelerate the process.

We offer a choice of simple 2 options:

  1. According to the commission agreement, we will be the recipient of the goods in the Russian Federation, and you will be the actual owner. After customs clearance, we will transfer the goods to you on the basis of an act - a commission agent's report with an attachment copies of all expenditure (supporting) documents.
  2. According to the contract of sale - the goods come to our address and pafter customs clearance we sell you goods by FRT or invoice.

The main advantage of working with us is:

  • Saving money due to customs and logistics optimization
  • No need for foreign exchange payments on your part and the fulfillment of the conditions of the related foreign exchange control (if the cargo is brought under our contract) 
  • Huge savings in time and money due to turnkey work with one company
  • No need to track constantly changing legislative acts in the field customs clearance
  • Reducing the risks of tax audits, since questions can be redirected to the importing company
  • Significant savings in nerve cells due to the fact that you do not have to deal with many government bureaucratic structures
  • No risks associated with secondary control after the release of goods
Calculate how much customs clearance of goods will cost in Vladivostok
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Preliminary information on the import of goods

Since 01.10.2016, article 22 came into force, “Peculiarities of control during the passage of persons, vehicles, goods, goods and animals at the checkpoints of the free port of Vladivostok” of the federal law N2212-03 of 13 July 2015 of the city “On the free port of Vladivostok”.
This article obliges to provide preliminary information about goods arriving by sea at least 2 hours before arriving in the territory of the Customs Union. This information can be provided to the customs office of arrival to any interested person entitled to dispose of the goods / products.
Taking into account the peculiarities of transportation by sea, the Cargo owner has the above information about the goods (shipper/ consignee / his authorized representative /declarant/forwarder etc.).

Product Information available to the customs authorities in electronic form. The result of the provision of information about products is to obtain from the Federal Customs Service of the unique identification number of preliminary information about goods (UIN PIT).

In accordance with paragraph 12 of Article 22 of the Law “On the Free Port of Vladivostok”, the consignment of goods in respect of which preliminary information not presented, refers to the area of ​​risk. Authorized federal executive authorities are taking measures to minimize this risk in accordance with the legislation of the Russian Federation, specifically, inspection of goods and IDK.

Thus the lack of ICU at UIN arrival of the vessel may be a risk to the consignee, and also the reason for the delay of customs clearance and will entail additional costs.

In order to receive UIN PIT on time and avoid additional costs, you need to do the following

If you organize your own shipping

  • Check with the carrier when it will transfer the PIT data to customs.
  • Check with the carrier whether the number of the bill of lading will change at the time the ship arrives at the port of Vladivostok, if the number changes, if possible, specify what the bill of lading number will be at the time the ship arrives in Vladivostok.
  • Provide us in advance with data on the goods transported (name, weight, quantity, cost, send us the bill of lading draft. We will transfer the information to the FCS, receive the UIN PIT and send it to you.
  • Transfer the Win PIT to the carrier.

If we arrange transportation and customs clearance

  • You don't have to do anything
Send a request for customs clearance of goods in Vladivostok
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The titles of sections, groups and subgroups are provided for convenience only. CN FEA; for legal purposes, the classification of goods in the TN VED is carried out on the basis of the texts of commodity items and the corresponding notes to sections or groups, and, unless such texts provide otherwise, in accordance with the following provisions.


  1. The nomenclature presents in a systematic form the goods circulating in international trade. These goods are grouped in it into sections, groups and subgroups, provided with names that indicate in the most concise form the categories or types of goods that they cover. In many cases, however, such a variety and number of goods are classified in a section or group that it is impossible to cover all of them or to list them specifically in the names.
  2. Rule 1 therefore begins with the proviso that these names are shown “for convenience only”. Consequently, they are null and void for classification.
  3. The second part of this Rule states that the classification should be carried out:
    1. proceeding from the texts of the headings and the corresponding section or chapter notes, and
    2. unless otherwise provided by such texts, then in accordance with the provisions of Rules 2, 3, 4 and 5, where applicable.
  4. Provision (3) (a) is obvious, and many goods are classified in the Nomenclature without further reference to the rules of interpretation (for example, live horses (heading 0101), pharmaceutical products referred to in note 4 to Chapter 30 (heading 3006)).
  5. In position (3) (b):
    1. the expression "unless otherwise provided by such texts" quite unambiguously means that the names of commodity items and notes to sections or groups have priority, that is, they are taken into account in the first place when classifying goods. For example, in the Notes to Chapter 31, it is stipulated that only certain goods belong to certain headings. Consequently, these headings cannot be expanded to include goods that might otherwise fall under Rule 2 (b);
    2. a reference to Rule 2 in the expression "in accordance with the provisions of Rules 2, 3, 4 and 5" means that:
      1. goods presented incomplete or unfinished (for example, a bicycle without a saddle and tires), and
      2. goods presented unassembled or disassembled (for example, unassembled or disassembled bicycle, all components are presented together), the components of which may either be classified separately according to their right (eg tires, tubes), or as "parts" of these goods, should be classified as if they were goods in complete or complete form, subject to the provisions of Rule 2 (a) and unless otherwise specified in the texts of the headings or notes.


  1. Any reference in the name of a heading to any product should be considered as a reference to such a product in incomplete or incomplete form, provided that, being presented in incomplete or incomplete form, this product has the basic property of a complete or complete product, and must also be considered as a reference to a complete or complete product (or classified in the heading in question as complete or completed by virtue of this Rule), presented unassembled or disassembled.
  2. Any reference in the name of a heading to any material or substance should be considered as a reference to mixtures or combinations of this material or substance with other materials or substances. Any reference to a product made from a specific material or substance should also be considered as a reference to goods, in whole or in part, consisting of this material or substance. The classification of goods consisting of more than one material or substance is carried out in accordance with the provisions of Regulation 3.

RULE 2A (Goods presented incomplete or incomplete)

  1. The first part of Rule 2 (a) expands the content of any heading to which a particular commodity belongs to include not only a complete article, but that article in incomplete or incomplete form, provided that, as presented, this article has a basic property. complete or finished product.
  2. The provisions of this Rule also apply to blanks if they are not allocated to a specific heading. The term "blank" means a product that is not ready for direct use, having the approximate shape or shape of a finished product or part, and which can be used, except in exceptional cases, only for processing into a finished product or part (for example, bottle blanks made of plastic, which are semi-finished products in the form of a tube, with one closed end and one open threaded end for closing a screw cap, the section below the threaded end is intended to be blown to the desired size and shape). , discs, pipes, etc.) are not considered "blanks".
  3. Given the scope of the headings of Sections I to VI, this part of the Rule does not normally apply to goods in those Sections.
  4. Certain cases covered by this Rule are referred to in the general provisions for sections or groups (eg Section XVI and Chapters 61, 62, 86, 87 and 90).

RULE 2A (Goods presented unassembled or disassembled)

  1. The second part of Rule 2 (a) provides that complete or finished products presented unassembled or disassembled are classified in the same headings as the assembled products. Goods are presented in this way, usually in connection with packaging, handling or transportation requirements.
  2. This Rule also applies to incomplete or unfinished products presented disassembled or unassembled, provided that they are considered complete or completed products by virtue of the first part of this Rule.
  3. According to this Rule, the term "goods presented unassembled or disassembled" means products, the components of which must be assembled using fastening material (screws, nuts, bolts, etc.) or, for example, riveting or welding, provided that for this only assembly operations are required. The complexity of the assembly method should not be taken into account in this case. Despite this, the components will not undergo further work steps to bring them to their final form. Unassembled product components in excess of the quantity required to assemble this product must be classified separately.
  4. The cases covered by this Rule are referred to in the general provisions for sections or groups (for example, Section XVI and Groups 44, 86, 87 and 89).
  5. Given the scope of the headings of Sections I to VI, this part of this Rule does not normally apply to goods in those Sections.

RULE 2B (Mixtures and compounds of materials or substances)

  1. Rule 2 (b) deals with mixtures and combinations of materials or substances and goods made from two or more materials or substances. It relates to headings that indicate a material or substance (for example, heading 0507 - ivory), and headings that indicate a product made of a particular material or substance (for example, heading 4503 - articles of natural cork) ... It should be noted that this Rule only applies if these headings or section or chapter notes do not specify otherwise (eg heading 1503 - lard - stearin, unmixed ...). Prepared mixtures described as such in a section or chapter note or in a heading are to be classified in accordance with Regulation 1.
  2. The essence of this Rule is to expand any heading related to a material or substance to include mixtures or combinations of this material or substance with other materials or substances. This Rule is also intended to expand any heading related to goods made from a given material or substance to include goods made partly from this material or substance.
  3. This, however, does not extend the heading to the extent that it includes goods which, under Rule 1, cannot be regarded as complying with the description in that heading; this occurs when the addition of another material or substance deprives these goods of the properties of those types of goods referred to in this heading.
  4. As a consequence of this Regulation, mixtures and combinations of materials or substances and goods made from more than one material or substance, if they, prima facie, can be classified in two or more headings, should be classified in accordance with the principles of Regulation 3.


In the event that, by virtue of Rule 2 (b) or for any other reason, there is, prima facie, the possibility of attributing goods to two or more headings, the classification of such goods is carried out as follows:

  1. The preference is given to the heading that contains the most specific description of the goods, over headings with a more general description. However, when each of two or more headings relates only to a part of the materials or substances that make up a mixture or a multi-component product, or to only a part of the goods presented in a set for retail sale, then these headings are to be considered equivalent in relation to this product, even if one of them gives a more complete or accurate description of the product.
  2. Mixtures, multi-component articles consisting of different materials or made from different components, and goods presented in kits for retail sale, the classification of which cannot be made in accordance with the provisions of Rule 3 (a), shall be classified according to that material or component, which give the goods a basic property, provided that this criterion is applicable.
  3. Goods that cannot be classified in accordance with the provisions of Regulation 3 (a) or 3 (b) shall be classified in the heading, last in ascending order of codes among the headings equally acceptable for consideration in the classification of these goods.


  1. This Rule provides three methods for classifying goods that, prima facie, can be classified under two or more headings, either under the terms of Rule 2 (b) or for any other reason. These methods are applied in the order in which they are given in this Rule. Thus, Rule 3 (b) only applies when Rule 3 (a) is not suitable for classification, and if Rules 3 (a) and 3 (b) are not suitable, then Rule 3 (c) applies. Therefore, the order is as follows: a) a specific description of the product; b) the main property; c) the commodity item, which comes last in the ascending order of codes.
  2. This Rule may only enter into force provided that the text of the headings or in the notes to sections or groups does not specify otherwise. For example, Note 4b to Chapter 97 requires that goods matching the description of both headings 9701 to 9705 and heading 9706 should be classified in one of the first headings. Such goods must be classified according to note 4b to Chapter 97, and not according to this Rule.


  1. The first classification method is given in Rule 3 (a), whereby a heading that provides the most specific description of the goods is preferred over a heading that provides a more general description.
  2. It is impractical to establish rigid rules according to which it can be determined whether one heading gives a more specific description of a product than another, but in general it should be noted that:
    1. a commodity is more specifically characterized by its name rather than the name of a group of goods (for example, electric shavers and hair clippers with an electric motor are classified in heading 8510 and not in heading 8467 as hand tools with a built-in electric motor or in heading 8509 as electromechanical household machines with built-in electric motor);
    2. if the goods correspond to a description that more clearly identifies them, then that description is more specific than that in which identification less complete. Examples of the latter product category are:
      1. textile floor mats for motor vehicles are not to be classified as an accessory to a motor vehicle in heading 8708, but in heading 5703, where they are more accurately described as carpets;
      2. Unframed safety glass, including shaped toughened or laminated glass for use in aircraft, is not to be classified in heading 8803 as part of items in heading 8801 or 8802, but in heading 7007, where it is more accurately described as safety glass.
  3. But if two or more headings mention only part of the materials or substances that make up mixtures or multi-component products, or only part of the items in a set for retail sale, then these headings should be considered as equally specific descriptions of these goods, even if one of the them gives a more complete and specific description than others. In such cases, the classification of the goods shall be subject to Regulation 3 (b) or 3 (c)


  1. The second method only applies to:
    1. mixtures;
    2. multicomponent goods consisting of different materials;
    3. multicomponent goods consisting of different components;
    4. items included in the retail kit. It is used only if Rule 3 (a) does not apply.
  2. In all these cases, the goods must be classified as if they consist only of a material or component that gives them a basic property to the extent that this criterion applies.
  3. The factor that determines the main property will be different for different types of goods. It can, for example, be determined by the nature of the material or component, its volume, quantity, weight, cost, or the role that this material or component plays in the use of the product.
  4. When applying this Rule, multicomponent goods made from different components should be considered not only those goods in which these components are attached to each other, forming an almost inseparable whole, but also goods with separable components, provided that these components are adapted to each other. , complement each other and taken together form a single whole, which usually does not allow them to be put up for sale as separate parts.

Examples of the latter product category are:

  1. ashtrays, consisting of a stand including a replaceable ash bowl;
  2. home spice storage shelves, consisting of a special frame (usually wooden) and an appropriate number of empty spice containers of a certain shape and size.

The components of such multicomponent goods are usually packed in a common package.

  1. In applying this Rule, the term "goods presented in a set for retail sale" refers to goods that:
    1. consist of at least two different prima facie articles classified in different headings. For this reason, for example, six fondue forks cannot be considered a set for the purposes of applying this Rule;
    2. Consist of components assembled together to meet a specific need or perform a specific job; and
    3. stacked in such a way that they do not require repackaging when sold to the final consumer (for example, in boxes or crates or on bases).
      “Retail sale” does not include the sale of goods intended for resale after further processing, preparation, repackaging, or combining with other goods or placement in other goods. The term "goods presented in a set for retail sale", therefore, refers only to sets consisting of goods intended for sale to the final consumer, in which the individual goods are intended to be used together. For example, various foods intended to be used together in the preparation of a ready-to-eat meal or meal, packaged together and intended for consumer consumption, are considered a "retail kit".
      Examples of kits that may be classified under Rule 3b:

        1. Sets of beef sandwich, with or without cheese, in a bun (heading 1602), packed with potato chips (deep fried) (heading 2004): are classified in heading 1602.
        2. Sets, the components of which are intended to be used together in the preparation of spaghetti, consisting of a bag of uncooked spaghetti (heading 1902), a grated cheese sachet (heading 0406) and a small tin of tomato sauce (heading 2103), packed in a cardboard box : are classified in heading 1902. The rule does not, however, apply to sets of foods packed together and consisting, for example, of: - cans of shrimp (heading 1605), cans of goose liver (heading 1602), cans of cheese (heading 0406) ), cans of sliced ​​bacon (heading 1602) and cans of sausages (heading 1601); or - bottles of spirit liqueur of heading 2208 and bottles of wine of heading 2204. In the case of these two examples, as well as in the case of similar food sets, each product is to be classified separately in its corresponding heading. This also applies, for example, for instant coffee in a glass jar (heading 2101), a ceramic cup (heading 6912) and a ceramic saucer (heading 6912) packed together for retail sale in a cardboard box.
      1. Hairdresser sets, consisting of a pair of electric clippers (heading 8510), a combs (heading 9615), a pair of scissors (heading 8213), brushes (heading 9603) and towels of a textile material (heading 6302), packed in a leather case (heading 4202): are classified in heading 8510.
      2. Drawing sets consisting of a ruler (heading 9017), a disk calculator (heading 9017), a protractor (heading 9017), a pencil (heading 9609) and a pencil sharpener (heading 8214), packed in a plastic case (heading 4202): are classified in heading 9017. In the case of the sets mentioned above, the classification is made on one or more of the combined components, which may be regarded as giving the set as a whole its main characteristic.
  2. This Rule does not apply to goods that consist of separately packaged components presented together, including in one general package, in certain quantitative ratios for industrial production, for example, beverages.


  1. When goods cannot be classified under Rule 3a or 3b, they should be classified in the heading, last in ascending order of codes, among those equally acceptable for consideration in classifying those goods.


Goods, the classification of which cannot be carried out in accordance with the provisions of the above Rules, are classified in the heading corresponding to the goods most similar (close) to the goods in question.


  1. This Rule applies to goods that cannot be classified under Rules 1 to 3. It provides for the classification of these goods in the heading to which the goods closest to them belong.
  2. In the classification under Rule 4, the presented goods must be compared with similar goods in order to determine those goods to which the former are closest. The goods presented are classified in the same heading as the goods to which they are closest.
  3. The similarity of goods can, of course, depend on many factors, such as type, property, purpose.


In addition to the aforementioned provisions, the following Rules shall apply to the below named products:

a) Cases and cases for cameras, musical instruments, guns, drawing accessories, necklaces, as well as similar containers, having a special shape or adapted to accommodate the corresponding product or set of products, suitable for long-term use and presented together with the products for which it is intended , should be classified together with the products packed in them, if this type of container usually goes on sale together with these products. However, this Rule does not apply to containers that, when they form an integral whole with the packed product, impart a basic property to the latter.

b) Subject to the provisions of Rule 5 (a) above, the packaging materials and containers supplied with the goods contained therein shall be classified together if they are of the type normally used to package those goods. However, this provision is not mandatory if such packaging materials or containers are clearly recyclable.

RULE 5A (Cases, boxes and similar containers)

  1. This Rule applies only to packaging that:
    1. has a special shape or is adapted so as to accommodate a specific product or set of products, that is, they are specially designed for a specific type of product. Some container repeats the shape of the product that it contains;
    2. suitable for long-term use, that is, it has the same durability as the products for which it is intended. This container also serves to ensure the safety of products when they are not used (for example, during transportation or storage). These criteria distinguish it from conventional packaging;
    3. is presented together with the products for which they are intended, regardless of the fact that the products themselves may be packed separately for ease of transport. Presented separately, these packagings are classified in their corresponding heading;
    4. are containers of the type that are usually sold together with the corresponding product; and
    5. does not give the whole a basic property.
  2. Examples of packagings, presented together with their intended articles, which are to be classified in accordance with this Rule are:
    1. jewelry boxes and boxes (heading 7113);
    2. shaver cases (heading 8510);
    3. cases for binoculars and telescopes (heading 9005);
    4. cases and cases for musical instruments (for example, heading 9202);
    5. cases for weapons (for example, heading 9303).
  3. Examples of containers not covered by this Rule are containers such as a silver caddy with contents or a decorative ceramic vase containing sweets.

RULE 5B (Packaging materials and containers)

  1. This Rule governs the classification of packaging materials and containers commonly used for packaging the goods to which they relate. However, this provision does not apply in cases where these packaging materials or containers can clearly be reused, for example, some ferrous metal cylinders or tanks for compressed or liquefied gas.
  2. This Rule applies subject to the provisions of Rule 5 (a), therefore the classification of cases, cases and similar packagings referred to in Rule 5 (a) should be done in accordance with that Rule.


For legal purposes, the classification of goods in the subheadings of a heading shall be in accordance with the names of the subheadings and the notes pertaining to the subheadings and also, mutatis mutandis, the provisions of the aforementioned Rules, provided that only the subheadings at the same level are comparable. For the purposes of this Rule, the corresponding section and group notes may also apply, unless the context specifies otherwise.


  1. Rules 1 to 5 mentioned above are applicable, mutatis mutandis, for classification at the subheading level within the same heading.
  2. Rule 6, the following expressions have the following meanings assigned here to them:
    1. "subheadings of the same level" - subheadings with one hyphen (level 1) or subheadings with two hyphens (level 2). So, in a comparative analysis of two or more subheadings with one hyphen within one heading under Rule 3 (a), the possibility of assigning a product to one of them should be determined only by the description of the product in these subheadings with one hyphen. After a subheading with one hyphen giving the most specific description of the item has been selected and if the subheading itself is divided, then and only then is the description at the subheading level with two hyphens taken into account and one of them is selected;
    2. "unless the context otherwise requires" - unless the section or group notes are incompatible with the subheading text or subheading notes. This is the case, for example, in Chapter 71, where the meaning of the term "platinum" in note 4b to chapter differs from the meaning of the term "platinum" in subheading note 2. Therefore, for the interpretation of subheadings 7110 11 and 7110 19, Subheading Note 2 applies and not Chapter Note 4 (b).
  3. The scope of a double-hyphenated subheading shall not go beyond the one-hyphenated subheading to which the double-hyphenated subheading belongs; and the scope of a one-hyphen subheading must not go beyond the heading to which the one-hyphen subheading belongs