Identical Goods
6. Identical goods are considered to be goods having identical characteristic main features inherent to them.
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
When determining the identity of goods, their physical characteristics, quality and market reputation, country of origin and manufacturer are taken into account. When determining the identity of goods, insignificant differences in their appearance may not be taken into account.
Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (as amended on July 28, 2012)
"identical goods" - goods identical in all respects, including physical characteristics
characteristics, quality, and reputation. Minor discrepancies in appearance do not constitute a basis for non-recognition of goods as identical, provided that otherwise these goods meet the requirements of this paragraph. Goods are not considered identical if they were not produced in the same country as the assessed (imported) goods, or if design, development, engineering, technical, artistic, design, sketches and drawings, and other similar works relating to these goods were carried out within the customs territory of the Customs Union. The term "produced" ("produced") in relation to goods also has the following meanings: "extracted", "grown", "manufactured (including through assembly, disassembly or dismantling of goods)". Identical goods produced by another party than the manufacturer of the appraised (imported) goods are taken into account only in cases where identical goods of the same manufacturer have not been identified, or the available information is not considered acceptable for use; Source: Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 25.01.2008 (as amended on 23.04.2012) "On the determination of the customs value of goods moving across the customs border of the Customs Union"
Морфология
Род
Понятие «идентичные товары» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | идентичного товара | идентичных товаров |
| Д | идентичному товару | идентичным товарам |
| В | идентичный товар | идентичные товары |
| Т | идентичным товаром | идентичными товарами |
| П | идентичном товаре | идентичных товарах |