Homogeneous goods
7. Homogeneous goods are considered to be goods that, although not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) be commercially interchangeable
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
"homogeneous goods" - goods that are not identical in all respects, but have similar characteristics and consist of similar components produced from the same materials, which allows them to perform the same functions as the assessed (imported) goods and be commercially interchangeable with them
interchangeable. When determining whether goods are homogeneous, characteristics such as quality, reputation, and presence of a trademark are taken into account. Goods are not considered homogeneous if they were not produced in the same country as the appraised (imported) goods, or if design, development, engineering, technical work, artistic design, layout, sketches, drawings, and other similar works were carried out on the customs territory of the Customs Union. The term "produced" ("produced") with respect to goods also includes the meanings of "extracted," "grown," and "manufactured (including through assembly," "assembly or disassembly of goods". Homogeneous goods produced by another party, other than the manufacturer of the assessed (imported) goods, are considered only in cases where homogeneous goods from 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 January 2008 (as amended on 23 April 2012) "On Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union"
Морфология
Род
Понятие «однородные товары» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | однородного товара | однородных товаров |
| Д | однородному товару | однородным товарам |
| В | однородный товар | однородные товары |
| Т | однородным товаром | однородными товарами |
| П | однородном товаре | однородных товарах |