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61/2003, Uredbeni Stran 7380 / Št. 61 / 26. 06. 2003 Uradni list Republike Slovenije ODDELEK VI PROIZVODI KEMIČNE INDUSTRIJE ALI PODOBNIH INDUSTRIJ OPOMBE: 1. (a) Proizvodi (razen radioaktivnih rud), ki ustrezajo poimenovanjem v tar. št. 2844 ali 2845, se uvrščajo v omenjeni tarifni številki, ne pa v druge tariFne številke Nomenklature. (b) V skladu s prejšnjim odstavkom se proizvodi, ki ustrezajo poimenovanjem v tar.št. 2843 ali 2846., uvrščajo samo v omenjeni tarifni številki, ne pa v druge tariFne številke tega oddelka. 2. V skladu z opombo št.1 se proizvodi, ki bi se zaradi pakiranja na drobno ali v odmerjene količine uvrstili v tar. št. 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 ali 3808, se uvrščajo samo v omenjeni tar. št., (2844 ali 2845) ne pa v druge tariFne številke Nomenklature. 3. Proizvodi, pripravljeni v garniturah, ki sestoje iz dveh ali več ločenih sestavin, od katerih se neka- tere ali vse uvrščajo v ta oddelek in so namenjene za to, da se pomešajo skupaj, da bi se dobil proizvod VI. ali VII. oddelka, se uvrščajo v ustrezno tarifno številko za ta proizvod pod pogojem, da so sestavine: (a) take, da je iz tega, kako so pripravljene, razvidno, da so namenjene za uporabo skupaj brez poprejšnjega prepakiranja, (b) da se skupaj carinijo in (c) da so take, da je razvidno iz njihove narave ali po sorazmernih količinah, v katerih so zasto- pane, da se med seboj dopolnjujejo. SPLOŠNA DOLOČILA Opomba št. 1 Skladno z določili točke (a) opombe št. 1 se vsi radioaktivni kemični elementi, radioaktivni izotopi in spojine teh elementov in izotopov (anorganskih ali organskih, kemično določenih ali nedoločenih) uvrščajo v tar. št. 28.44 tudi, če bi se lahko uvrstili v kako drugo tar. številko te Nomenklature. Zato se npr. radioaktivni glicerin in radioaktivni natrijev klorid uvrščata v tar. številko 28.44 in ne v tar. številko 15.20 oziroma 25.01. Podobno je z radioaktivnim etilnim alkoholom, z radioaktivnim zlatom in radioaktivnim kobaltom, ki se v vseh primerih uvrščajo v tar. številko 28.44. Vendar pa je treba omeniti, da se radioaktivne rude uvrščajo v oddelek V Nomenklature. V primerih izotopov in njihovih spojin, ki niso radioaktivne, predvideva opomba, da se (anorganski ali organski, kemično določeni ali nedoločeni), uvrščajo v tar. številko 28.45 in ne drugam. Ogljikov izotop se uvršča v tar. številko 28.45 in ne v tar. številko 28.03. Točka (b) opombe predvideva, da se blago, opisano v tar. številkah 28.43 ali 28.46, uvršča v eno izmed obeh tar. številk oziroma v ustrezno številko in v nobeno drugo številko iz oddelka VI - vselej pod pogojem, da blago ni radioaktivno ali v obliki izotopa (v tem primeru se uvršča v tar. številke 28.44 ali 28.45). Glede na to predvideva ta točka opombe, da se npr. srebrov kazeinat uvršča v tar. številko 28.43 in ne v tar. številko 35.01, srebrov nitrat pa, celo če je pakiran za prodajo na drobno, pripravljen za uporabo v fotografiji, uvršča v tar. št. 28.43 in ne v tar. št. 37.07. Vendar je treba omeniti, da imata tar. številki 28.43 in 28.46 prednost le pred tarifnimi številkami iz oddelka VI. V kolikor je blago, opisano v tar. št. 28.43 ali 28.46, zajeto tudi v tariFnih številkah Uradni list Republike Slovenije Št. 61 / 26. 06. 2003 / Stran 7381 drugih oddelkov Nomenklature, je uvrščanje takega blaga odvisno od uporabe ustrezne opombe odd- elka ali poglavja in od temeljnih pravil za uporabo Nomenklature. Tako se npr. gadolinit, spojina kovine redkih zemljin in vsled tega dejstva zajet v tar. št. 28.46, uvršča v tar. številko 25.30, saj opomba 3(a) k 28. poglavju izključuje vse mineralne proizvode iz odd- elka V. Opomba št. 2 Opomba št. 2 predvideva, da se blago (razen naštetega v tar. številkah od 28.43 do 28.46), ki je zajeto v tar. številkah 30.04, 30.05, 30.06, 32.12, 33.04, 33.05, 33.06, 33.07 ali 33.08, zaradi dejstva, da je pripravljeno v odmerkih ali za prodajo na drobno, uvršča v te tar. številke, ne glede na to, da bi bila lahko uvrščeno tudi v kakšno drugo tar. številko Nomenklature. Žveplo, pripravljeno za prodajo na drobno za terapevtske namene, se na primer, uvršča v tar. številko 30.04 in ne v tar. številko 25.03 ali 28.02, dekstrin, pripravljen za prodajo na drobno kot lepilo, pa se uvršča v tar. številko 35.06 in ne v tar. številko 35.05. Opomba št. 3 Ta opomba se nanaša na uvrščanje blaga, pripravljenega v garniturah, ki sestoji iz dveh ali več posebnih sestavin, od katerih se nekatere ali vse uvrščajo v oddelek VI. Vendar pa se ta opomba omejuje na garniture, katerih sestavine so predvidene, da se med seboj pomešajo, da bi nastal proizvod iz oddelka VI ali VII, Take garniture se morajo uvrstiti v tar. številko, ki temu proizvodu ustreza, vendar pod pogojem, da sestavine izpolnjujejo pogoje, opredeljene v točkah (a), (b) in (c) opombe. Primeri blaga v obliki takih garnitur so na primer zobarski cementi in druga zobarska polnila iz tar. št. 30.06, nekateri laki in barve iz tar. številk od 32.08 do 32.10 in kiti itd. iz tar. št. 32.14. Glede uvrščanja blaga, pripravljenega brez trdilca, posebej glej splošna določila k 32,. poglavju in komentar k tar. številki 32.14. Omeniti je treba, da blago, pripravljeno v garniturah, ki sestojijo iz dveh ali več posebnih sestavin, od katerih se nekateri uvrščajo v oddelek VI, predvidenih za sukcesivno uporabo brez predhodnega mešanja, ni zajeto v opombi št. 3 tega oddelka. To blago, namenjeno za prodajo nadrobno, se uvršča z uporabo temeljnih pravil (Temeljno pravilo 3(b) za uporabo Nomenklature. Blago, ki ni pripravljeno za prodajo na malo, ne šteje za garnituro v smislu te Nomenklature in se uvršča ločeno v svoje ustrezne tar. številke. Stran 7382 / Št. 61 / 26. 06. 2003 Uradni list Republike Slovenije 28. POGLAVJE ANORGANSKI KEMIČNI PROIZVODI; ORGANSKE IN ANORGANSKE SPOJINE PLEMENITIH KOVIN, REDKIH ZEMELJSKIH KOVIN, RADIOAKTIVNIH ELEMENTOV IN IZOTOPOV OPOMBE: 1. Razen v primerih, ko poimenovanja tarifnih številk in opombe določajo drugače, obsegajo tar. številke tega poglavja samo: (a) izločene kemične elemente in izločene kemično določene spojine, kemično čiste ali z nečis- točami; (b) proizvode, navedene pod (a) te opombe, raztopljene v vodi; (c) proizvode, navedene pod (a) te opombe, v drugih topilih, ki so dodana samo zaradi varnosti ali transporta, pod pogojem, da proizvod zaradi topila, ki mu je dodano, ni postal bolj prime- ren za posebno, kot pa za splošno rabo; (d) proizvode, navedene pod (a), (b) ali (c) te opombe, z dodanim stabilizatorjem (vključno s sredstvi proti skepljanju) potrebnim za njihovo zaščito ali transport; (e) proizvode, navedene pod (a), (b), (c) ali (d) te opombe, ki so jim dodana sredstva proti prašenju ali barvila zaradi njihovega lažjega prepoznavanja ali zaradi varnosti, pod pogojem, da proizvod zaradi dodatkov ni postal bolj primeren za posebno, kot pa za splošno rabo. 2. Poleg ditionitov in sulFiksilatov, stabiliziranih z organskimi snovmi (tar. št. 28.31), karbonatov in perkarbonatov anorganskih baz (tar. št. 28.36), cianidov, cianidovih oksidov in kompleksnih cianidov anorganskih baz (tar. št. 28.37), Fulminatov, cianatov in tiocianatov, anorganskih baz (tar. št. 28.38), organskih proizvodov, vključenih v tar. št. 28.43 do 28.46, in karbidov (tar. št. 28.49) se uvrščajo v to poglavje samo naslednje ogljikove spojine: (a) ogljikovi oksidi, cianovodik in Fulminova, izocianova, tiocianova in druge enostavne ali kompleksne cianove kisline (tar. št. 28.11); (b) ogljikovi oksihalogenidi (tar. št. 28.12); (c) ogljikov disulFid (tar. št. 28.13); (d) tiokarbonati, selenokarbonati, telurokarbonati, selenocianati, telurocianati, tetratiocianatodi- aminokromati (reinekati) in drugi kompleksni cianati anorganskih baz (tar. št. 28.42); (e) vodikov peroksid, strjen s sečnino (tar. št. 28.47), ogljikov oksisulFid, tiokarbonilni halogenid, cianogen, cianohalogenidi in cianamid in njihove kovinske spojine (tar. št. 28.51) razen kal- cijevega cianamida, čistega ali ne (31. poglavje). 3. V skladu z opombo št. 1 v VI. oddelku v to poglavje ne spadajo: (a) natrijev klorid in magnezijev oksid, bodisi kemično čista ali ne, in drugi proizvodi, ki se uvrščajo v V. oddelek; (b) organsko-anorganske spojine, razen tistih iz predhodne 2. opombe; (c) proizvodi, navedeni v 2., 3., 4. in 5. opombi k 31. poglavju; (d) anorganski proizvodi, ki se uporabljajo kot luminofori, iz tar. št. 32.06; (e) umetni graFit (tar. št. 38.01); proizvodi, ki so pripravljeni kot polnila za aparate za gašenje požara, pripravljeni kot granate ali bombe za gašenje požara iz tar. št. 38.13; proizvodi za Uradni list Republike Slovenije Št. 61 / 26. 06. 2003 / Stran 7383 brisanje črnila, pakirani za prodajo na drobno, iz tar. št. 38.24; kultivirani kristali (razen optičnih elementov), ki vsak zase tehtajo 2,5 g ali več, iz halogenidov alkalnih ali zemeljsko- alkalnih kovin iz tar. št. 38.24; (f) dragi ali poldragi kamni (naravni, sintetični ali rekonstruirani) in prah iz takih kamnov (tar. št. 71.02 do 71.05) ali plemenite kovine in zlitine plemenitih kovin iz 71. poglavja; (g) kovine, kemično čiste ali nečiste, in zlitine kovin ali kermeti, vključno sintrani kovinski kar- bidi (kovinski karbidi sintrani s kovino) iz XV. oddelka; (h) optični elementi, na primer iz halogenidov alkalnih ali zemeljsko-alkalnih kovin (tar. št. 90.01). 4. Kemično določene kompleksne kisline, ki sestojijo iz nekovinskih kislin iz II. podpoglavja, in kovinske kisline iz IV. podpoglavja se uvrščajo v tar. št. 28.11. 5. Tar. št. 28.26 do 28.42 obsegajo samo kovinske ali amonijeve soli in peroksi soli. Če iz poimeno- vanja tarifnih številk ne izhaja kaj drugega, se dvojne ali kompleksne soli uvrščajo v tar.
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