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俄罗斯从1993年起颁布施行了关税法,它明确了实行关税措施的一般原则规定了税号、税种、海关估价和商品原产地国的确定程序;实行反倾销和补偿关税的程序;提供关税优惠的条件等。 从2000年4月1日起,俄罗斯开始实行《俄联邦商品名称表》,该表是在国际通用的《商品名称及编码协调制度》和《独联体商品名称表》的基础上,结合俄罗斯近年来进出口商品实际变化情况编制而成的,编码数字也由9位增加到10位。这样做的目的是对商品进行更精细的分类并规定相应的税率,以便达到合理准确地对商品征收关税。
Russia introduced and implemented the Tariff Act since 1993, which states that the general principle of tariff measures stipulates the procedures for the determination of tariff lines, taxes, customs valuation and the country of origin of goods, the procedures for implementing anti-dumping and compensation duties, the provision of tariff concessions Conditions and so on. From April 1, 2000 onwards, Russia began to implement the “list of goods of the Russian Federation,” the table is based on the internationally accepted “Harmonized Commodity Description and Coding System” and “CIS list of commodity names,” based on the combination of Russia In recent years, the actual changes in the import and export of goods compiled from the code number from 9 to 10. The purpose of this is to classify the goods more precisely and to set the corresponding tax rates so that the tariffs on goods are reasonably and accurately collected.