EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
The following is a brief overview of the Eurasian Economic Commission Board Resolution No. 22 "On the Classification of Design Estimates According to the Eurasian Economic Union's Commodity Nomenclature of Foreign Economic Activity ("HS Code")" dated 7 March 2023 (the "Resolution").
General Provisions
The Resolution specifies that design estimates ("DE"), which are a set of numbered documents printed on paper, intended for the implementation of architectural, functional, technical, structural and engineering solutions for a particular construction and (or) reconstruction project, and include graphical materials (e.g. drawings, diagrams) and explanatory test materials (e.g. specifications, sheets), are classified under commodity item 4901 of the Eurasian Economic Union's Commodity Nomenclature of Foreign Economic Activity in accordance with the General Rules for the Interpretation for the HS Code 1.
Thus, DE are classified under HS Code 4901 as printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
Applicability
The Resolution may be useful in view of the fact that the above-mentioned classification of DE under commodity heading 4901 of the HS Code, allows to apply customs duty of 0% as opposed to the previously applicable customs duty of 10% based on the classification resolutions of the customs authorities of the Republic of Kazakhstan.
Our specialists from customs, legal and tax teams will be happy to assist you in identifying and recovering overpaid customs duties resulting from the reclassification of DE.
Effective date
The text of the Resolution was published on 10 March 2023 and became effective as of 9 April 2023.
Authors:
- Dinara Tanasheva
- Kuanysh Ospanov
- Nargiz Suleimenova