Legal regulation of tariff preferences on the customs territory of the Eurasian Economic Union by Head of Customs Nomenclature Department Vladimir Katushenok

Single system of tariff preferences of the Eurasian Economic Union Protocol dated 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 and Decision of the Customs Union Commission No 130 dated

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 and Decision of the Customs Union Commission No 130 dated ). 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 and Decision of the Customs Union Commission No 130 dated , (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). 3 3

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 : 4 4

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 dated ) 5 5

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 11 Contains 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. Field 11 Contains 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. 6 6

Sample certificate of origin Form A, filed as required Field 11 Contains 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. Field 11 Contains 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 7 7

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 goodsVolume (net weight, ton) 10 cereals coffee, tea, mate vegetables and some eatable root and tuber oil seeds and yields; irons tobacco vegetables, fruits, nuts refining products articles of stone, salt; sulfur; ground и stone; other chemical products eatable fruits and nuts; pharmaceutical products nuclear reactor plastic and its articles other food means of land transport organic chemical compound iron articles

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 % months % Preferential nomenclature of imported goods (7 month period of 2014 and similar period of 2015, in compare) 9 9

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) 10

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 meat and edible meat offal 019,4 03 fish and crustaceans, mollusks and other aquatic invertebrates 12,93,8 04 dairy produce; birds' eggs; natural honey; edible products of animal origin 0,00,4 07 vegetables and some edible roots and tubers 25,325,7 08 edible fruit and nuts; peel of citrus fruit or peel of melons 13,38,8 09 coffee, tea, maté, or Paraguay tea, and spices 9,65,2 10 cereals 34,323,7 12 oil seeds and fruits; miscellaneous seeds, fruits and grains; herbs and technical plants; straw and fodder 0,010,07 13 shellac natural crude; gums, resins and other vegetable saps and extracts 2,53,7 14 plant materials for the manufacture of wicker products; 0,070,1 15 fats and oils of animal or vegetable origin and their cleavage products 13,42,2 16 preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates 9,61,2 20 products of processing of vegetables, fruit, nuts or other parts of plants 34,31,6 68 articles of stone, plaster, cement, asbestos, mica or similar materials 4,64,1 11

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 tobacco and manufactured tobacco substitutes 0,010,8 25 salt; sulfur; earths and stone; plastering materials, lime and cement 2,50,1 26 ores, slag and ash 0, tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and varnishes; putty and other mastics; 0,71,1 33 essential oils and resinoids; perfumery, cosmetic or toilet preparations 0,20,3 34 soap, organic surface-active substances, detergents, lubricants, artificial and prepared waxes, compounds for cleaning or polishing, candles and similar articles, 0,21,1 35 albuminous substances; modified starches; glues; enzymes 0,2 39 plastics and products from them 0,060,1 44 wood and articles of wood; wood charcoal 00, other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 0,70,8 56 wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles from them 0,5 57 carpets and other textile floor coverings 0, special woven fabrics; tufted textile fabrics; lace; tapestries; finishing materials; embroidery 00,03 96 different finished products 0,060,2 12