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( ³ (), 1992, N 11, .150 )
{ Р N 1964-XII 11.12.91, , 1992, N 11, .151 }
{ , 젠 N 34-93 09.04.93, , 1993, N 23, .251
젠 N 287/94- 14.12.94, , 1995, N 1, . 3 }
{ 󠠠 N 75/97- 18.02.97, , 1997, N 15, .117 }
{ , 蠠
N 25/98- 15.01.98, , 1998, N 25, .147
N 320-XIV 17.12.98, , 1999, N 5-6, .39
N 986-XIV 16.07.99, , 1999, N 40, .361
N 1375-XIV 13.01.2000, , 2000, N 10, .78
N 1926-III 13.07.2000, , 2000, N 43, .363
N 2181-III 21.12.2000, , 2001, N 10, .44
N 1158-IV 15.10.2003, , 2004, N 8, .67
N 2505-IV 25.03.2005, , 2005, N 17, N 18-19, .267 }
{ N 427-V 06.12.2006, , 2007, N 9, .68 }
{ , 젠 N 797-VI 25.12.2008 }

ꠠ 砠 ⠠ , , , .
1.
, , , (볠 - ), , ( - ), , , / , 2 ' .

2. '
' :
() - ( - ) - 8701, ;
- 8701 20;
, 10 , , - 8702;
- 8703;
- 8704;
 , 젠 , , - 8705 ( );
( ) - 8711, , ' 50 . , - 8711 10;
( ) - 8903 91;
, ( ), - 8903 92;
( ) - 8903 99.
, ' :
- 8701 30;
( ) ' 50 . - 8711 10;
 - 8705;
, , , , , - 8709;
- 8432; 8433;
, - 8903 91; 8903 92; 8903 99.

3.
:


------------------------------------------------------------------
| 䠠 | ' | |
|( 2371-14 ) | | (砠 |
| | | 100 . |
| | |' |
| | |, 1 |
| | | 򳠠 |
| | | |
| | |100 ) |
|------------- --------------------------------- ----------------|
| | : | |
|------------- --------------------------------- ----------------|
|8701 | (젠 |2,5 |
| | - 8701 30 ࠠ | 100 . 젠 |
| | ) | |
|------------- --------------------------------- ----------------|
|8701 20 | | |
|------------- --------------------------------- ----------------|
| |Ⳡ |15 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |15 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |500 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8702 | 堠 | |
| | 10 , ,| |
| | ' : | |
|------------- --------------------------------- ----------------|
| | 6000 . 젠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |500 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 6001 . 堠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |10 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8703 | (젠 | |
| | - | |
| | 8703 90 10 00) '젠 | |
| | : | |
|------------- --------------------------------- ----------------|
| | 1000 . 젠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |3 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |100 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1001 . 1500 . | |
|------------- --------------------------------- ----------------|
| |Ⳡ |4 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |200 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1501 . 1800 . | |
|------------- --------------------------------- ----------------|
| |Ⳡ |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |7 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |300 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1801 . 2200 . | |
|------------- --------------------------------- ----------------|
| |Ⳡ |10 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| |  |12 . 砠 |
| |8 ⠠ |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |500 . 砠 |
| |8 ⠠ |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 2201 . 3000 . | |
|------------- --------------------------------- ----------------|
| |Ⳡ |75 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| |  |90 . 砠 |
| |8 ⠠ |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |750 . 砠 |
| |8 ⠠ |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 3001 . 堠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |120 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| |  |135 . 砠 |
| |8 ⠠ |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |1000 . 砠 |
| |8 ⠠ |100 . " |
|------------- --------------------------------- ----------------|
|8703 90 10 00| , |0,5 |
| |蠠 | 1 򠠠 |
|------------- --------------------------------- ----------------|
|8704 | '젠 | |
| | : | |
|------------- --------------------------------- ----------------|
| | 8200 . 젠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |15 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5 |50 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5  |700 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |1000 . |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8201 . 15000 . | |
|------------- --------------------------------- ----------------|
| |Ⳡ |20 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5 |30 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5  |50 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |1000 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 15001 . 堠 | |
|------------- --------------------------------- ----------------|
| |Ⳡ |25 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5 |30 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 5  |50 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |300 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8705 |  | |
| | ( | |
| | ) | |
|------------- --------------------------------- ----------------|
| |Ⳡ |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 䠠 |100 |
| |8 ⠠ | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | , | |
| |  | |
| | : | |
|------------- --------------------------------- ----------------|
|8701 | (젠 |2,5 |
| | - 8701 30 ࠠ | 100 . 젠 |
| | ) | |
|------------- --------------------------------- ----------------|
|8701 20 | |15 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8702 | 堠 | |
| | 10 , ,| |
| | ' : | |
|------------- --------------------------------- ----------------|
| | 6000 . 젠 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 6001 . 堠 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8703 | (젠 | |
| | - | |
| | 8703 90 10 00) '젠 | |
| | : | |
|------------- --------------------------------- ----------------|
| | 1000 . 젠 |3 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1001 . 1500 . |5 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1501 . 1800 . |7 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 1801 . 2200 . |10 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 2201 . 3000 . |75 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
| | 3001 . 堠 |120 . 砠 |
| | |100 . 젠 |
|------------- --------------------------------- ----------------|
|8703 90 10 00| , |0,5 1 |
| |蠠 | |
|------------- --------------------------------- ----------------|
|8704 | '젠 | |
| | : | |
|------------- --------------------------------- ----------------|
| | 8200 . 젠 |15 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 8201 . 15000 . |20 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 15001 . 堠 |25 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
|8705 |  |5 |
| | ( | 100 . 젠 |
| | ) | |
|------------- --------------------------------- ----------------|
|8711 | (), | |
| | ( , | |
| |'  | |
| |50 . , - 8711 10 00 00) | |
| | ' : | |
|------------- --------------------------------- ----------------|
| | 500 . 젠 |3 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 501 800 . 젠 |5 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | 801 . 堠 |10 |
| | | 100 . 젠 |
|------------- --------------------------------- ----------------|
| | | |
| | (젠 | |
| |): | |
|------------- --------------------------------- ----------------|
|8903 91 10 00|고 |14 |
| | | 100 |
|------------- --------------------------------- ----------------|
|8903 91 91 00| 堠 |7 |
| | 100 㠠 | 100 |
|------------- --------------------------------- ----------------|
|8903 91 93 00| |7 |
| |100 | 100 |
| |7,5 젠 | |
|------------- --------------------------------- ----------------|
|8903 91 99 00| |14 |
| |100 7,5 | 100 |
|------------- --------------------------------- ----------------|
| | , 젠 | |
| | (| |
| |): | |
|------------- --------------------------------- ----------------|
|8903 92 10 00|고 |14 |
| | | 100 |
|------------- --------------------------------- ----------------|
|8903 92 91 00| |7 |
| | 7,5 젠 | 100 |
|------------- --------------------------------- ----------------|
|8903 92 99 00| |14 |
| | 7,5 젠 | 100 |
|------------- --------------------------------- ----------------|
| | ( ):| |
|------------- --------------------------------- ----------------|
|8903 99 10 00| 100 㠠 |7 |
| | | 100 |
|------------- --------------------------------- ----------------|
|8903 99 91 00| 7,5 ࠠ |7 |
| | 100 㠠 | 100 |
|------------- --------------------------------- ----------------|
|8903 99 99 00| 7,5 |14 |
| | 100 㠠 | 100 |
------------------------------------------------------------------

- , .
砠 젠 젠 ⠠  , .
85 , ' , , 젠 젠 , , 15 - ,  .
砠 젠 젠 ⠠ ⠠  ⠠ ( ) .
{ 3 , N 797-VI 25.12.2008 }

4. ϳ
³ :
) , 1 2 14 " , ", 4-11 " , ", 6 8 " ", ( - ) - () 砠 '젠 ⠠ ࠠ 2500 . ' 750 . 젠 ( ) 7,5 ;
) , 3 4 14 " , ", ' 2500 . ' 750 . 젠 ( ) 7,5 ;
) 50 - , ( 8703) ' 2500 . , 1990 , ( 8704) ' 6001 . 1990 , - ;
) , 고  砠 젠 , - ( 8701, - 8701 02) ( 8704).
ϳ, , , 고 ⠠ , 젠 ( 8703) ' 2500 . , / .
,  , ( 8703) ' 2500 . ( 8704) ' 6001 . , , .

5.
:
-  , , , , , ;
- 蠠 蠠 15 , .
, , , , , ,  . ࠠ , 고 , . 10- .
, (), , , . () , 고 , , , ().
Գ - ' ' , , , , , ( 糠 ) , , , - , .
- ' ' , , , , , 砠 () , - (, , ).
糠  , , , , , .

6.
1 . ' , - , 3 .
Ⳡ () , ,   ꠠ 蠠 ⠠ , .
, , .
 젠 젠 , , , , .
ࠠ , , , 3 . , , , , , , , .
糠 , 고 , ' .
.
, , ' ,  , ࠠ , , .

7. ³
糠 () ' ⠠ , , .
, () ' , , , , ' , .
, , .

8.
, ' , .

蠠 .
. , 11 1991 󠠠

N 1963-XII

...