EAEU customs authorities have detailed the classification of premium chocolate of complex shapes with multiple additional ingredients. This refers to products in the form of connected pyramid-shaped segments placed on a solid base with a rectangular cross-section. To accurately fall under the new customs code, the product must have a strictly regulated composition:

1. Cocoa product content in the chocolate mass — not less than 28%.

2. Dairy product content — not less than 14%.

3. Presence of additional ingredients: whole milk powder, raisins (12%), honey (3%), almonds (1.6%), as well as honey-almond nougat and nuts, which are evenly distributed throughout the chocolate mass.

"In accordance with General Rules 1 and 6 for the Interpretation of the Commodity Nomenclature of Foreign Economic Activity, they are classified under subheading 1806 32 of the unified Commodity Nomenclature of Foreign Economic Activity," the regulatory documents state.

Such a classification clarification is crucial for Chinese confectionery factories exporting premium chocolate with complex fillings to the Russian market. The exact determination of the code (subheading 1806 32) directly affects the correct calculation of customs value and import duties, protecting importers from fines for unintentional false declaration.