The Decision of the Board of the EEC dated July 21, 2026 No. 96 amended the Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 on classifiers used to fill out customs declarations. The decision comes into force on August 22, 2026.
The Classifier of benefits for the payment of customs duties has been clarified — new codes of tariff preferences for goods originating from the UAE, Mongolia and Indonesia have been added to it. The Classifier of types of Documents and Information has also been updated — Appendix 8 to decision No. 378.
This is a technical but fundamental addition to the series of trade agreements recently discussed by Deputy Prime Minister Alexei Overchuk at the Omsk forum: the interim trade agreement between the EAEU and Mongolia has already entered into force on July 22, and agreements with the UAE and Indonesia are expected in the near future. The free trade agreement itself does not provide the declarant with a tool for applying the privilege in practice. For this, a specific preference code is needed in the classifier, which can be specified in the customs declaration. This is the code that appears now.
The gap between the entry into force of the trade agreement and the appearance of a working code in the classifier is a common practice.: first, the countries agree on the agreement itself, then the supranational body adjusts the technical infrastructure of the declaration for it. Prior to the appearance of the code, the preference exists legally, but the declarant cannot physically apply it when registering the goods.
Importers working with goods from Mongolia, the United Arab Emirates and Indonesia should check the updated classifier directories in their declaration software starting from August 22 and make sure that the new preference codes are loaded correctly. Before this date, it is technically impossible to apply a preferential rate in these areas, even if the agreement is already in force. It is worth considering this when planning deliveries and not counting on a preference before August 22.
