A production line can be purchased as a whole but transported in several shipments: frames and drives first, then control cabinets and the remaining modules. For the buyer, it is one installation. For customs clearance, each arriving shipment requires a declaration, and the question of using one code for the entire line has to be resolved in advance.
The TN VED - the Commodity Nomenclature of Foreign Economic Activity - determines the codes under which goods are classified. The equipment's design, the functions of its units, and the purpose of the complete set matter when choosing the code. Calling the equipment a 'line' in the contract does not replace that information. General Rule for the Interpretation 1, or GRI 1, requires the wording of the headings and the notes to the sections and chapters of the nomenclature to be taken into account.
The technical description shows how the individual units form a working production system: what raw material enters the line, what each module does, how the modules are connected and controlled, and what product comes out at the end. This information can explain the purpose of the complete set even when its parts arrive on different dates.
The Supreme Court also emphasized the importance of technical characteristics in Review No. 9/2026, approved on June 17, 2026. In one of the disputes considered, the lower courts effectively stopped at the word 'bracket' and failed to give proper weight to the purpose of aircraft mounting components. The Supreme Court pointed to the objective characteristics, properties, and intended use of the goods. Paragraph 2 of the same Review separately notes that classification must take into account decisions of the Eurasian Economic Commission (EEC) relating to the goods.
If the equipment is imported disassembled, GRI 2(a) also applies. An incomplete or unfinished article may be classified as the complete article if, as presented, it already has the essential character of the finished article. A finished article that has been taken apart for transport or has not yet been assembled may likewise retain the classification of the finished article. The Explanatory Notes to this rule proceed from assembly operations: their complexity does not prevent the rule from applying, but components that still require further working before they are finished need separate assessment. Parts in excess of the quantity required for assembly are classified separately.
| GIR 1 and 2(a) | How to classify the goods |
|---|---|
| Article 117 and the decision | How to declare components arriving in separate shipments |
If the parts arrive on different dates, the classification code is not the only issue; a procedure is also needed for declaring the components. GRI 2(a) can resolve the classification of disassembled or incomplete goods, but by itself it does not combine all future shipments under one code. Article 117 of the Customs Code of the Eurasian Economic Union (EAEU Customs Code) provides a special procedure for the sequential importation of components.
Before filing the first declaration, it is necessary to determine which classification decision has been issued. Article 21 of the EAEU Customs Code distinguishes between a preliminary classification decision and a special decision for goods moved across the border in an unassembled or disassembled state, including in an incomplete or unfinished state. Article 117 requires the special decision referred to in paragraph 3 of Article 21. A preliminary decision that merely states the code of the finished machine does not replace it.
It is also necessary to make sure that the equipment is included in the list approved by Decision of the Board of the EEC dated April 3, 2018 No. 45, as amended on March 17, 2020. The code, the description of the goods, and the conditions in the list must be checked. The mere fact that the supplier split one purchase among several trucks or containers does not create a right to use the Article 117 procedure.
For this procedure, a component is a constituent part of the complete goods that is listed in the special decision. It is therefore useful to link the component list in the decision immediately to the specification and packing lists: which units have already arrived, which are still with the supplier, in what quantities, and under which designations.
Article 117 allows several declarations to be filed for such components using the code of the complete or finished goods. In this arrangement, the declarant is the person to whom the decision was issued and who declares the components to customs. That same person must remain the declarant for every shipment. All components are cleared by the same customs authority and imported for one consignee.
The filing date of each shipment also matters. Under paragraph 7 of Article 117, the rates and other prescribed measures applicable to the complete goods on the date the particular component declaration is registered apply to the components. The rate is therefore not 'frozen' on the date of the first shipment or on the date the decision was issued.
In Russia, there is another requirement before declaration begins: the customs authority in whose region the goods will be cleared must be notified of the planned shipments. Under part 2 of Article 103 of Law No. 289-FZ, the notice may be sent electronically or in writing together with a copy of the decision certified by the declarant.
The Russian requirement that the imports be under one transaction is temporarily suspended. As of October 6, 2026, part 7 of Article 103 is suspended until January 1, 2029 by part 1 of Article 5 of the Law dated March 26, 2022 No. 74-FZ. The other conditions of the EAEU Customs Code remain in force: an issued decision, one declarant, clearance of all components by the same customs authority, and importation for one consignee.
Consider a hypothetical example. A company imports equipment that, based on its technical characteristics, is genuinely classified as one item and is included in the applicable list. Before the first shipment, a special decision is obtained for twelve components. Four arrive in the first shipment, five in the second, and three in the third. If the other conditions of Article 117 are met, those components are declared under the code for the complete equipment stated in the decision.
Now suppose the supplier adds a spare drive to the first container in excess of the quantity needed for the line. A single invoice does not make that drive another component of the complete goods. It must be checked separately against the decision and its classification determined. The same applies if a unit listed in the decision is replaced with a different model: before declaration, it is necessary to determine whether the changed configuration still complies with the current decision and whether the decision needs to be amended.
In practice, such discrepancies are easier to identify before shipment. For each component, it is useful to have its designation, quantity, function, position on a drawing or process diagram, and the shipment number in which it will arrive. If the documents do not make the unit's purpose clear, a technical description should be requested from the manufacturer together with an explanation of how the unit relates to the specific equipment model.
Finally, the delivery schedule must be compared with the customs deadline. Under paragraph 8 of Article 117, the declaration for the last component must be filed no later than two years from the date the declaration for the first component was registered. Member State legislation may allow an extension and set the procedure and maximum period for it. In Russia, a reasoned written request for an extension must be submitted before the relevant period expires under parts 8-10 of Article 103 of Law No. 289-FZ. Rescheduling a shipment by agreement with the seller does not change that deadline.
If the period expires, or the classification decision ceases to have effect or is revoked earlier, the code for the complete goods in the declarations already filed has to be replaced with the codes for the individual components. Paragraph 9 of Article 117 allows no more than 30 calendar days for the amendments. If the problem arose because the declaration period expired, those 30 days run from the date of expiry. If the decision ceased to have effect or was revoked on another ground, the period runs from the date the declarant was notified.
The first declarations and the decision that was in force show how the units that have already arrived were cleared. Later assembly of the line does not automatically combine those goods under one code. For the remaining components, the decision and the applicable declaration procedure need to be checked before shipment, taking into account what has already been imported and which parts are still expected.
Andrey Bernev, customs lawyer