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F ¯Ö˙̯ÑÉÓ Ô˙Ó ˚Õ´¯Ñ˝˙Ó¯ÙÓ Ô˙Ó ¯¸¸˙˝É˚˙Ó ˜˙Ìˇ˚Ñ`ÔÉ`Ó Ô¯Õ×ˇÓ ˜¯ÕÔ¯Ñˇ `æ. Öýººïı 163 10 ÖåâæïıÆæßïı 2005 `—ˇÖ`Ó¯ÉÓ `æØL. 4604 Ôæïðïðïßçóç ôøí äØÆôÜîåøí ôïı ˚ºÆäØŒïý ¸ïªØóôØŒïý Ó÷åäßïı ôøí ˇÔ` Æ· âÆLìïý, ðïı ÆíÆöÝæïíôÆØ óôïí ôý- ðï ŒÆØ ôï ðåæØå÷üìåíï ôïı ðæïßðïºïªØóìïý Æıôþí. ˇÉ Õ—ˇÕшˇÉ ¯ÓÙÔ¯ÑÉ˚Ù˝, ˜˙ÌˇÓÉ`Ó ˜ÉˇÉ˚˙Ó˙Ó ˚`É `—ˇ˚¯˝ÔÑÙÓ˙Ó - ˇÉ˚ˇ˝ˇÌÉ`Ó ˚`É ˇÉ˚ˇ˝ˇÌÉ˚Ù˝ ‚÷ïíôÆò ıðülç: 1. ÔØò äØÆôÜîåØò ôçò ðÆæ. 5 ôïı ÜæLæïı 28 ôïı ˝. 3202/2003 «¯ŒºïªØŒÝò äÆðÜíåò ŒÆôÜ ôØò íïìÆæ÷ØÆŒÝò ŒÆØ äçìïôØŒÝò 区ïªÝò, ïØŒïíïìØŒÞ äØïߌçóç ŒÆØ äØÆ÷åßæØóç ôøí ˇÔ`, LÝìÆôÆ ÆººïäÆðþí ŒÆØ Üººåò äØÆôÜîåØò» (Ö¯˚ 284/`/2003). 2. ÔØò äØÆôÜîåØò ôïı ÜæLæïı 4 ôïı ˝. 3148/2003 «¯ðØ- ôæïðÞ ¸ïªØóôØŒÞò Ôıðïðïßçóçò ŒÆØ ¯ºÝª÷øí, ÆíôØŒÆôÜ- óôÆóç ŒÆØ óıðºÞæøóç ôøí äØÆôÜîåøí ªØÆ ôÆ ØäæýìÆôÆ çºåŒôæïíØŒïý ÷æÞìÆôïò ŒÆØ Üººåò äØÆôÜîåØò» (Ö¯˚ 136/`/2003). 3. ÔØò äØÆôÜîåØò ôïı —.˜. 315/1999 «—åæß ïæØóìïý ôïı ðåæØå÷ïìÝíïı ŒÆØ ôïı ÷æüíïı åíÜæîåøò ôçò åöÆæìïªÞò ôïı ˚ºÆäØŒïý ¸ïªØóôØŒïý Ó÷åäßïı ˜Þìøí ŒÆØ ˚ïØíïôÞôøí (ˇÔ` `· ´ÆLìïý)» (Ö¯˚ 302/`/1999). 4. Ôçí ÆæØLì. 7028/3-2-2004 ˚ïØíÞ `ðüöÆóç ôøí Õðïıæ- ªþí ¯óøôåæØŒþí, ˜çìüóØÆò ˜Øïߌçóçò ŒÆØ `ðïŒÝíôæøóçò ŒÆØ ˇØŒïíïìßÆò ŒÆØ ˇØŒïíïìØŒþí «˚ÆLïæØóìüò ôïı ôýðïı ôïı ðæïßðïºïªØóìïý ôøí ˜Þìøí ŒÆØ ˚ïØíïôÞôøí» (Ö¯˚ 253/´/9.2.2004). 5. ÔØò äØÆôÜîåØò ôïı ÜæLæïı 29` ôïı ˝. 1558/1985 «˚ı- âÝæíçóç ŒÆØ ˚ıâåæíçôØŒÜ …æªÆíÆ» (Ö¯˚ 137/`/1985), üðøò Æıôü ðæïóôÝLçŒå ìå ôï ÜæLæï 27 ôïı ˝. 2081/1992 «ÑýLìØóç ôïı Låóìïý ôøí åðØìåºçôçæßøí, ôæïðïðïßçóç ôøí äØÆôÜîåøí ôïı ˝. 1712/1987 ªØÆ ôïí åŒóıª÷æïíØóìü ôøí åðƪªåºìÆôØŒþí ïæªÆíþóåøí ôøí åìðüæøí, âØïôå- ÷íþí ŒÆØ ºïØðþí åðƪªåºìÆôØþí ŒÆØ Üººåò äØÆôÜîåØò» (Ö¯˚ 154/`/1992) ŒÆØ ÆíôØŒÆôÆóôÜLçŒå ìå ôï ÜæLæï 1 ðÆæ. 2Æ ôïı ˝. 2469/1997 «—åæØïæØóìüò ŒÆØ âåºôßøóç ôçò ÆðïôåºåóìÆôØŒüôçôÆò ôøí ŒæÆôØŒþí äÆðÆíþí ŒÆØ Üººåò äØÆôÜîåØò» (Ö¯˚ 38/`/1997). 6. Ôçí ÆæØLì. Ó¸ˇÔ27/˝.22/334/21.6.2004 ªíþìç ôïı Óıìâïıºßïı ¸ïªØóôØŒÞò Ôıðïðïßçóçò (Ó.¸ˇ.Ô.). 7. Ôï ªåªïíüò üôØ Æðü ôçí ðÆæïýóÆ ÆðüöÆóç äåí ðæï- ŒÆºåßôÆØ äÆðÜíç óå âÜæïò ôïı ˚æÆôØŒïý —æïßðïºïªØ- óìïý, ÆðïöÆóßæïıìå: ÔæïðïðïØïýìå ôï —.˜. 315/99 øò åîÞò: «¢æLæï 1 —åæØå÷üìåíï ôïı ˚ºÆäØŒïý ¸ïªØóôØŒïý Ó÷åäßïı ˜Þìøí ŒÆØ ˚ïØíïôÞôøí (ˇ.Ô.`. `~ âÆLìïý) Ôï ðåæØå÷üìåíï ôïı ˚ºÆäØŒïý ¸ïªØóôØŒïý Ó÷åäßïı ªØÆ ôïıò ˜Þìïıò ŒÆØ ôØò ˚ïØíüôçôåò (ˇ.Ô.`. `’ âÆLìïý) ïæßæå- ôÆØ øò ŒÆôøôÝæø, óôÆ ìÝæç —æþôï Ýøò ŒÆØ —Ýìðôï. - Ì¯ÑˇÓ —ÑÙÔˇ ´`ÓÉ˚¯Ó `Ñ×¯Ó - ˜É`ѨÑÙÓ˙ ÔˇÕ Óׯ˜ÉˇÕ ¸ˇˆ`ÑÉ`ÓÌÙ˝ ˚¯Ö`¸`ɡ 1.1. ´`ÓÉ˚¯Ó `Ñ×¯Ó § 1.1.100. ˙ `æ÷Þ ôçò `ıôïíïìßÆò 1. Ôï ó÷ÝäØï ºïªÆæØÆóìþí ŒÆôÆíÝìåôÆØ óå ôæßÆ ìÝæç, ŒÆLÝíÆ Æðü ôÆ ïðïßÆ Æðïôåºåß ØäØÆßôåæï ŒÆØ ÆíåîÜæôçôï ºïªØóôØŒü ŒýŒºøìÆ. ˇØ ºïªÆæØÆóìïß ôïı ŒÆLåíüò Æðü ôÆ ìÝæç ÆıôÜ óıíäÝïíôÆØ ŒÆØ óıººåØôïıæªïýí ìåôÆîý ôïıò. ÷øæßò íÆ åðçæåÜæïıí ºïªØóôØŒÜ ôïıò ºïªÆæØÆóìïýò ôøí ܺºøí äýï ìåæþí . 2. ˇØ ºïªÆæØÆóìïß ïıóßÆò ôçò ªåíØŒÞò ºïªØóôØŒÞò, ðïı ÆíÆðôýóóïíôÆØ óôØò ïìÜäåò 1-8, ºåØôïıæªïýí óå ÆíåîÜæ- ôçôï ºïªØóôØŒü ŒýŒºøìÆ, óýìöøíÆ ìå üóÆ ŒÆLïæßæïíôÆØ óôï Œåö. 2.2 3. ˇØ ºïªÆæØÆóìïß ôÜîåøò, ðïı ÆíÆðôýóóïíôÆØ óôç 10ç (0) ïìÜäÆ, ºåØôïıæªïýí óå ÆíåîÜæôçôï ºïªØóôØŒü ŒýŒºø- ìÆ, óýìöøíÆ ìå üóÆ ŒÆLïæßæïíôÆØ óôï Œåö. 3.2. 4. ÓýìöøíÆ ìå ôçí Ææ÷Þ ôçò ÆıôïíïìßÆò, ç ÆíƺıôØŒÞ ºï- ªØóôØŒÞ, ºåØôïıæªåß ÆíåîÜæôçôÆ Æðü ôç ªåíØŒÞ, óå ºïªÆæØÆ- óìïýò, ôçò ïìÜäÆò 9, ðïı óıíäÝïíôÆØ ŒÆØ óıººåØôïıæªïýí ìåôÆîý ôïıò óôï ÆíåîÜæôçôï ºïªØóôØŒü ŒýŒºøìÆ ôçò ïìÜ- äÆò ÆıôÞò, üðøò åØäØŒüôåæÆ ŒÆLïæßæåôÆØ óôï ˚åöƺ. 4.0. 5. ¯ßíÆØ äıíÆôü íÆ óıª÷øíåýïíôÆØ ŒÆØ íÆ ºåØôïıæªïýí óå ÝíÆ åíØÆßï óýóôçìÆ ºïªØóôØŒÞò (óôï Æıôü ºïªØóôØŒü Œý- ŒºøìÆ) ç ªåíØŒÞ ŒÆØ ç ÆíƺıôØŒÞ ºïªØóôØŒÞ ìå ôçí ðæïß- ðüLåóç üôØ ç ÆíƺıôØŒÞ ºïªØóôØŒÞ LÆ äØÆôçæåß ôçí Æıôï- íïìßÆ ôçò ŒÆØ äåí LÆ ÆººïØþíïíôÆØ ïØ âÆóØŒÝò Ææ÷Ýò ôøí ðÆæÆŒÜôø ðÆæƪæÆöþí 1.1.101 ŒÆØ 1.1.1 02. § 1.1.101. ˙ Ææ÷Þ ôçò ŒÆô’ åßäïò óıªŒåíôæþóåøò ôøí ÆðïLåìÜôøí, åîüäøí ŒÆØ åóüäøí. 2037

Transcript of ΦΕΚ Β΄ 163 10-2-2005

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. 4604 , . , - : 1. . 5 28 . 3202/2003 , , ( 284//2003). 2. 4 . 3148/2003 , ( 136//2003). 3. .. 315/1999 ( ) ( 302//1999). 4. . 7028/3-2-2004 , ( 253//9.2.2004). 5. 29 . 1558/1985 ( 137//1985), 27 . 2081/1992 , . 1712/1987 , ( 154//1992) 1 . 2 . 2469/1997 ( 38//1997). 6. . 27/.22/334/21.6.2004 (...). 7. -

, : .. 315/99 : 1 (... ~ ) (... ' ) , . - 1.1. 1.1.100. 1. , . . . 2. , 1-8, , . 2.2 3. , 10 (0) , , . 3.2. 4. , , , , 9, , . 4.0. 5. ( ) 1.1.101 1.1.1 02. 1.1.101. ' , .

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( ) 1.1.104. . 1. ( ) , . , . 2. ( ) : . , .. 186/1992, , ' . . , , , . . . . . . , . 3. , , . ( ). 4. , .. 186/1992, : . , , , . . ... , . . , . . -

1. ' , , (O 2), ( 6), ( 7) ( 8), oo . 2. , , . , , . 2.2.803 2.2.808, . 1.1.102. . ' , ' , . 2.2.803, . 1.1.103. 1. (), , , , . . , 3 . 5.1.600 .. 1123/1980. 2. : . , . . , . 3. , . , 7 . 5.210 .. 1123/1980. 4. () , , (), , , .

( ) , /. . / , . . , , ( ), . , . . , . . ( ), , , (15) . . , /, . . , , , . 5. . . 6. , / . 186/1992, LI , . 7. / ( ) . , . 8. , : . , ..186/1992, 15 , . , .

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. . . , , . . , , . , ( ) , .. . . , (8) ' (10) . , , () , . . . /, , , , , ' ( ...) . . , . . , /, . 9. / , , (10) . , . 10. , / , , . 11. , , , ,

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( ) / (.. ) , / , . . , , . 21. , .. 186/1992. 22. , , , . 1.1.105. . 1. (.. ) , ( ), , 1, 2, 5 6 . 81-82, 5 45. , , 3 4. , , , , . 2. , , . 1, . 3. , , , 1 8, , 02 06, 3.3. 4. -

, . . . . 12. , , . 13. , , . 14. , , / , . 15. , , , . 16. , , , . 17. , , . : . . . . , , . 18. , . 19. , . 20. (.. ) ( LI) -

( ), , , 5 1, . 5. , , ' . 6. , , (, ...), ... , . 7. (. 1-6) , . 1.1.106. 1. 7. 2. , . (.. Extrait T) . 3. . , .

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, . 1.1.107. 1. , , . 2. , , 1, 2, 6, 7 8, 3 5, . 3. 02 06 3.1, . 4. 02 06 3.3. 02 06 1.1.105 , 1.1.106 . ( 3 5) . 5. , , , . 6. 1.1.104, , ..

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( ) . 6. , . . 7. , 1-6 . . 8. , ' , , . (3) . 9. , v , , . , [..226/1992] . 1.2 PP 1.2.100. 1. (10) , 1-9 0. 2. 1-8 , 9 0 . 3. 1-8, 1-5 , , , . , 6-8 , , . 4. 1-3 , 4-5 , 6 ' . 7

1.1.108. 1. , . 2. , . . 3. , , . () , ... , ... () , . . () , . 4. . . 5. ( ) , , . 31.12.1986 , . ' 1.1.1987 1/12 31.12.1998. . , , .. , -

( ) ' , 8 . , , , , , 9 0 . 1.2.101. : . , .. 1, 2 ... . (10) , , 0, 1, 2, 3, 4, 5, 6, 7, 8 9. . , . 1.2.102. . , , , (.. ) . 1.2.102. , . , , 90-99, . 2, 7 9 30 52. 00-89 . 1.2.103. - 1. . , , , (). , . 2. 1. ,

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, . , 90-99 . , , .. 11.02 , 12.06 , 13.09 , 14.09 , 1603 , 16.05 , 16.19 , 18.13 18.14 ( ..), 33.95 33.96 ( ..) ... , , ( ) , (' i ' , ). 3. 1 , . , . 1.2.104. . . , 48 . . . ( ) , . 2.2.113. 1.2.105. , , , . , : . ( 1, 2 3) ( 4 5 ( ) = ( . 86). . ( . 86) = ( . 2, 6,7 8 ( ).

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( ) 2.2 EITOP OTIKH 2.2.1. 1: 2.2.100. 1. , , , , , . 2. : ) ( 10-15): , , . 10 - 14 , , 15 , ' (10-14). ) ( 16. 00-16.09): () ( , ) . ) ( 16.1 016.19) , . ) ( 18): (, ...) , (, ...). , . 3. , , . 2.2.1 09 . 1 2 1.1.1 05. 2.2.101. , , , . 1. , v , , . 2. , '

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. 3. ' , , , . 4. ' . 5. , , . 6. , , 2.2.1 09. 7. ' 61 2.2.1 09. 2.2.102. . 1. i , , , . , , . , , v . 2. , . 3. , (.. ) 4. (.. ). . 5. -

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( ) , , ( ... ). 2. v , , : ( i) ( ) , (, , , ) . , . . ' (.. , , ). . v ( ) (/ , ), , .. . (.. , ). 3. , , (.. 14 ) , (.. ), . 2.2.104. 10 1. , , , , , , , . ' , .. , ' . .. , . 2. 10.00 - (.. , , , ), .

, , . . 6. . , , ( ) . 7. , . 8. , . ( ), . 9. . , , , . 10. , , . i, . . 11. ' 66 85 10.99, 11.99, 12.99, 13.99, 14.99 16.99. 12. , , ( ) 66 80.00 v . ( ) ( 9), , 66 . 13. , () , 85 ( 86.03). 2.2.103. 1.

( )3. 10.01 , 10.02 , , , , . 4. . ( 210/1972) , . , . , ( ), . 5. , , . , , ( ...) , 16. 02 ; () , . , , 61. 98. 00 . 6. i 16. 11 - . . 7. 10.03 , , , . , , , , . (. 1428/1984): . . () , 15 .

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, 16.02 , , . , 61.98.00 . 8. 10.04 , 10.05 10.06 . 9. 10.10 10.16 , . 10. 10 ' ( , ...) . (.. , ) 16.14 . 11. . ) (.. ) , . ) (.. , , , ) ( , ). , 11.03 . 12. - . , , , 44.10 83.10. 13. (.. -) : ) -

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( ) ,: ) ) , 2.2.104 11. 5. 11.07 - 11.08 , v 11.09 o 11.10 , , , (.. ) . . : ) ) , ) o . T , ' , , , . - , , . 6. 11.14 11.17 11.21 11.24 - . 7. - 11 ' : ) , ... ) , , 15-01 - - . (.. , ) 16.14 . . 8. - 2.2. 102. 9. :

( 44.10). . ) , , . 16.14 11.03, , , 16.99.14 11.99.03, . ) , 81.02.00 , 81.03.00 , . 9 2.2.105. . 2.2. 703 . 4. 2.2.105. 11 - - 1. , , , . , , . 2. , , , , , , , , , , . 11 . , 12.01 , 14 . 3. , , (.. , , , , , , , , , ). 11.01 ' . , , , , , , , , , , ., 17 2.2. 111. 4. 11.03 ,

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) . ) ( 11.03 o 11.99.03). ( 44.10). ) ( 16.14 16.99.14). ) 81.02.00 81.02.01 . , 81.03.00 81.03.01 , . . 2.2.703 . 7. 10. , , 16.19 . 11.03 , , . . 2.2.106. 12 - - 1. 12.00 , , , , . 2. 12.01 . , , (.. , ), ,

. 3. 12.02 , 12.00. 4. 12.03 , . 25.00 . 5. 12.04 , ' , (.. , ). 6. 12.05 , .. , . 7. 12.06 12.00-12.05. 12.06 , 12.90 - 12.98, . 8. 12.07, 12.08 12.09 , , , , , . 5 . 2.2.105 11.07. 9. 12.10 12.19 , , , . , , , , . , .. , , , 12, , o, .. 12.99, .

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( ) (, , , , , , ...) , , . 13.06 , . 2. 13 2.2.106 12. 3. 12.90 . 2.2.108. 14 ' 1. 14 (.. , , ). 2. 14.00 , , , . 3. 14.01 , (.. , , ). 4. 14.02 (.. , ) . 5. 14.03 computers , .. , , , . 6. 14.04 , , (.. , , , ). 7. 14.05 , , (.. , , , , , ). 8. 14.06 , .

10. , 12 ' : ) (, ) . , : , , , ... , ( ...) ( , , ). ... ) , , 15 (. .2.2.1 09 .12) . ) . 11. - - . 2.2.102. 12. 12 : ) .. , . ) . ) 81.02.02 - , , 81.03.02 - - . . 2.2.703 . 4. 13. , .. , 81.02.99 . 2.2.107. 13 1. 13 -

( )9. 14.08 (.. , ). 10. 14.09 , 14.00 - 14.08. 14.09, , . , , ', 14.09 . 64.02 , , 62.04 . 11. 14.30 , , , , ... (), . 12. 14 . 2.2.106 12. 2.2.109. 15 1. 15 , , , ' (10-14), ( ), . 15 . 1.1.105. 15 , , , . 2. 15 2.1.1, 15 10-14, 16 67 17. , , : ) . 43

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(, ). ) . , . ) , .. , , . ' 15 . 4 9 . 3. , 15.09 . , , 15.09 15. , : ) , 32.00 . ) , 50.08 . ) 15 32.00 50.08 - . 4. 15.10 , 15.11 - . 15.12 15.13 , 15,14 15.16 A . 2.1.1. 15.17 () . () . 5. 15.10 - 15.14, 15.16 15.17 ( ) .

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( )) . , , 67. , (). , , 67 ( 99) (.. 15.11.02.06 15.11.02.99 67). ' 15 . 10. 15.19 15.10-15.14 15.16 . 15.17.19 . 11. 15.20 - - : () , . 16 () , . K 16, , - - (.. 15.20.20.09) 12. 13, 14, 16 17, . 12. 9, . 5.3.116 . 15, 78. 15 , , , , 15

6. 15.10, 15.11, 15.12, 15.13, 15.14 15.16 10 , 11 - - , 12 , 13 , 14 16 , . () , 17 () .. 1015, 16 17 15.10-15.14, 15.16 15.17 . 7. 15.10-15.14 15.16 10-14 15 , . 6. , 15.10-15.14 15.16 17. . , . 8. : ) , ) , ' () . 9. : ) , , . , , , 43, 15. , .

( ) (11-14,16 17). , 9 (11-14 16 17), 78, 15. 13. 15, . 2 , , 15, 78. 14. ' , , , . 12 ( ). 15. 10-14 16-18, 15. 2.2.110. 16 . ( ) 1. ( ) () . : .. , , , , , .. , , , , . 2. 16 , ( , ...). . , , ,

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' , 61. 98.00 ( Royalties). , . 3. 16.01 ( = ), . 16.01 . 16, . 16.01 , , . 4. 16.02 (.. ) - - 16. 03 .. , , 5 . 2.2.104. 5. 16.04 , , , . . 6. 16.05 16.00-16.04, .. . ( ) , 16.05 , . 7. , 16.99 16 .

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( ) , . . 18. 16.17 , , , . 19. 16.18 , , . 20. 16.19 16.10-16.18, .. (. 10 .2.2.105). 16.90 . 21. 16.98 , 2. 22. 16.10, 16.12, 16.13, 16.14, 16.17. 16.18, 16.19 16.90 , , . 16.15, , , , : 16.15 81.00.04 . 16.15 . , 12 . , , 16.15, , 81.00.04 . 16.15 81.01.04 .

8. , , 81.02.99 . 9. 12 . 2.2.106 12. . 10. ' , , . - - . 11. 16.10 , , , , . ( ) . , , 16.10, . 12. 16.11 .. , , 6 . 2.2.104. 13. 16.12 , - . 14. 16.13 , .. , . 15. 16.14 , .. , , , , 2.2.104, . 10 2.2.105 . 7, . 16. 16.15 , , , , , 22. 17. 16.16 -

( )23. , 16. 99 16 . 2.2.111. 17 () 1. 17 () , , . 2. 17 15.17 , . , 17 15.10-15.14 15.16, . 3. , . , ' , . 4. , 12 2.2.109, , 13-14 2.2.109. 2.2.112. 18 1. 18.00 18.10 , ... , . , . , 34. 2. 18.00 . , , , , . 18. 00 41.06

2123

. 64.10 . 3. ' , 18 , 53.06 ' . 4. , i 18 64.04 76.04 . , , 18.00.98 . 5. : ) , 34 ' . : .) (, , ...) . .) : , , . , , , . , . ) ' ' , , 68.18 68.34 18.00.98 34.98 . , 68.18 68.34 41.12 , . 41.12 , 68.18 68.34 . ) '

2124

( ) (.. ... ... ) 7. 18.13 18.14 .. . 18.11,18.13 18.14 3 , . 8. , , , 18.00 34 18 34. .1.1.104 .22, : ) , , , . ) , , . ) , , . ) , , , . 2.2.113. 19 ( ) 1. (.. , ) , : . : , 287 /2349/1997 (. . '). . : 19, 29, 39, 49, 59, 69, 79 99, 09 : 19 ( 29, 39, 49, 59, 69, 79, 99 09) , , , . 19, (29, 39, 49, 59, 69, 79, 99 09), .

, 78.18 78.34 18.00.98 34.98 , , 78.18 78.34 41.12 , . ) ' . . : : 18.0 18.00.98 34 34.98 41.12 64.10 64.12 68.18 68.34 76.04 78.18 78.34 (. 18.00) (. 34) ' : ) , : 68.18 68.34 18.00.98 34.98 68.18 68.34 41.12 . 41.12 , 68.18 68.34 (80.00) ) , : 78.18 78.34 18.00.98 34.98 78.18 78.34 ( ) 41.12 () ( ) 68.18 68.34 ( ). 6. 18.11 ,

( ), 19 190 191 - - 192 - - 193 194 ' 195 196 197 198 (190-198) , . , 190 , : ) ( ) 190 190.00 190.00.00 - 190.00.01 190.00.02 190.00.03 190.00.04 190.00.05 190.00.06 190.00.07 190.00.10 - 190.00.11 190.00.12 190.00.13 190.00.14 190.00.15 190.00.16 190.00.17 190.00.18 190.00.99.00 190.00.99.01 190.00.99.02 190.00.99.99 190.01 ......... 190.99 100 ) ( ) 190 190.00 - 190.00.00 ............ 190.00.01 190.00.99 100

2125

190.01 190.01.00 190.01.01 ............ 190.01.99 100 190.02 .. 2. 190-198 , , . 2.2.100 2.2.112 10-18. 3. 19, , , 10-18. 4. () 190, 191, 192, 193 ... , , , : 19 19 = 19.190 19.10 = 19.191 19.11 19.192 19.12 19.193 19.13 19.194 19.14 19.195 19.15 19.196 19.16 19.198 19.18 2.2.2. 2: 2.2.200. 1. 2 , , , , , , . . 2. , : ) ) . ) , , . ) .. . 3. 2 : ) ( 20): (, ) , (.. , , , , ..., , , ...). ) ' ( 21): , -

2126

( ) . , - . 4. , , , , , , 20 21. 2.2.201. 1. (20-28), , , . 2. , 20-28 , . 3. , , .. 20. 20 20.00 20.00.00 20.00.01 20.01 20.01.00 20.01.01 . 4. , (' ) ' , . , ( ) . , .. , 20 . , , 53.104. 2.2.202. 1. 20-28 : ( ) . ( ) , . 2.2.203, , .

(.. () , ). , ( ) , , , . ) ( 21): ( ), ( ) ( ) . () . ) ( 22): () , , . , . ) ( 22): , . , , , (). . ) ( 23): , , (.. , ), , , . ) ( 24): . 24 . ) ( 25): . , , , 64.08 6. ) ( 26): . ) ( 28):

( ) 80.00 , , , , 80.00, , 2.2.205. 2. 2 . 2.2.202 (.. 1123/1980). 3. 20.98, 24.98, 25.981 26.98 28.98 , ' . 4. 20.99, 24.99, 25.99, 26.99 28.99, . 2.2.509. 2.2.203. 1. 2 ( ) , . ', 2. 2. , , , . 3. ..., , , ... , 54.00 . 4. , (.. ), ' 2. , 6 2, . 2 32.01 . 5. , 2.3.1. .

2127

6. , , 6 2.2.203 .... (.. 1123/1980). 7. 7 2.2.203 .... (.. 1123/1980). 8. . , . , , 36.02 . 36.02 , , 2. , , , . 9. , , , . 1.1.105. 10. 75.10 , , . 2.2.204. 1. () . , ' , . , , . 2. , , , 2 2.2.204 .... (.. 1123/1980). 2.2.205. 1. . 2. ( ). , .

2128

( )1. (290-298) 1 2.2.113. 2. 290-298 , , . 2.2.200 2.2.205 20-28. 3. 29 , , 20-28. 2.2.3. 3 : 2.2.300. 1. 3 , . 2. , i , . , , , 3. 3. , , 8 2.2.112 .... (.. 1123/1980). 2.2.301. 30 , 1. 30 ( ), , ...., ..., , . , 70-75. 2. 30.97 30.98 30, 2.1.3. 3. 30.97 ( ). 30 . 4. 30.98 , . 30, . 5. , , 83.11 44.11 . -

- , , . 3. , , : + + 4. , 7 2.2.205 .... (.. 1123/1980), , . 5. ( ) , , ' . 9 10 2.2.205 .... (.. 1123/1980). 6. , . , , . 7. 11 - 14 2.2.205 .... (.. 1123/1980). 8. , 5.215 .... (.. 1123/1980), . , . . 2.2.206 27 ............................. 27 . . 2.2.207. 29 ( )

( ) , 68.09 . 2.2.302. 31 31 . . 2.2.303. 32 1. 32 . . , 1 2, . 2. 32.00 , , . 32.01 . 3. 32.02 32.03 , , , , , . , 32.00 32.01, . 4. 32.04 , . 2.2.304. 33 1. 33 3. , , , . / 33 . 2. 33.00 (.. 15/) (). 33.00 , , / .

2129

3. 33.01 v, , , 33.02 . 4. 33.10 . ( 1123/1980) 2.2.302. 5. 33.13 - , v , . 33.13.01-99 , , . , 63 - . 6. 33.17 (ques) , , , , .. . 7. 33.23 . . 8. 33.24 ...., ...., .... 9. 33.95 , , , 3. 10. 33.97 x , , , ' . 33.97 33. 11. 33.98 , , . i , , 2.2.304 . 18 .... (.. 1123/1980). 33.98 -

2130

( )6. 34.07 34.17 , 34.08 , 34.16 T 34.18 , , , . , (, . , . ) , , , 94/1680/1992. 7. 34.08 , , , , , , 76.01.04. , , (.. 34.08.99) 76.01. 8. 34.09 34.19 34. 9. 34.24 , .. . , 34, .. , 34, . 10. , 34 64.04 , 76.04 . . 11. .2.2.112. 2.2.306. 35 1. 35 (35.01) (35.02) ' -

, 38.00 i 38.03 82 . 33.98 33. 2.2.305. 34 1. 34 (, , , , ) , . 2.2.112. .8 . 2.2.112 . 34 , , 4, . 2. 34 , , , . 2.2.112 18. 3. 34.00 , 34.10 , 34.01 34.11 ( ) . 53.07 ' . 4. 34.04 . , (34.04) 76.01 . (.. ), 33.95 . 5. 34.05 34.15 , . . .2.2.112 .8 , , .

( ) . 35 vv , . , . , . 2. ( , ) 35.03 . . 3. 35.04 . 4. 35.10 , , , . 3.3.105. 2.2.307. 36 1. , , , . . , , .. . (), , , . 2. 36.00 , ' , , , . 36.00 v , () , . 3. 36.01 , 7, , ,

2131

. . 1.1.106. 2.2.308. 37........................... 37 . . 2.2.309. 38 1. 38 , , , 33.17 (bcques) 2.2.304 . 6. 2. 38.01 (.. ) . 3. 38.02 , 76.01 2.2.310 39 ( ) 1. (390-398) 1 . 2.2.113. 2. 390-398 , , 2.2.300 2.2.309 30-38. 3. 39, , , 30-38. 2.2.4. 4: - 2.2.400 1. v 4 . 2. , ( ). 2.2.401. 40 x , , . 2.2.402. 41 - 1. :

2132

( ) ... , ( , , , , ...), 75.10 , , . 2.2.403. 1. 42.00 , 88.99 , . 2. 42.01 88.98 , . 3. 42.02 , . 2.2.404. 43 1. , v ( ). 7. 4. 2. , 43 81.01.05 66, v . 3. , , 43 . 4. v , , . 5. E , . 6. 43 . 43.99, - /, , . 2.2.405. 44 1. , -

) , . ) . 2. , . 3. : ) . ) . ) . ) , 18 34. 4. 41.02 , 41.03 , 41.04 , 41.05 41.08 , , , , 88.99 . 5. 41.06 , , , , , 18 34. , , . 6. 41.07 , , , . 7. 41.12 () () , 2.2.112 5. 8. 41.15 , ..., . , (75 76), ...

163

( )

2133

, . , . 2. : ) , 68 . 44 (44.00 44.09). ) ( ), 83 . 44 (44.10 44.98). 3. . , 6. 4. . , , 81 82 . 5. : ) , , . ) , , 68 44.00-44.09. 83.11 44.11 . , 83.12, 83.13 83.98 44.12, 44.13 44. 98 . , 83.10 44.10. ) , , 82.00 .

) , , 44 , 84.01 ( 44.10- 44.98) 84.91 ( 44.00 - 44.09). ) , 44.10 13 2.2.104 . 9 . 2.2.105. ) 44.11 , , , , . , 81.02.06 . ) , , 81 82. , v, 44 84.01 , . ) . . , , , 84.00 . ) 44.14 44.15 2.3.2. 2.2.110 ( 16 22) . 2.2.406. 45 1. , , . . , , 5. 2. -

2134

( ) 493 - 498 , 2.2.404 - 2.2.408 43 - 48. 3. 49, , , 43 - 48. 2.2.5. 5: I 2.2.500. 1. 5 . . 2. , , . 2 . 2.2.406. 3. 5 2.2.501 - 2.2.509, . 1.1.105. 2.2.501. 50 1. 50 ( ) . 2. 50.00 50.01 , . 50.00 50.01 . 3. 50.02 , 50.03 .... 50.04 ... , ...., ..., . 4. 50.08 , , . 5. 50.10 , , , 15.09 50.08 32.00 , . 3 . 2.2.109. , , .. , 50.10 81.00.02 - .

, , : ) . ) ( ) . 3. 45.00 , 45.04 v v . 4. 45.09 . 5. 45.10 - 45.15 , , . 6. 45.22 45.23 v, . 7. 45.98 45.99 v v. 2.2.407. 46 47 46 47 . i . 2.2.408. 48 ( ) 1. 48 , . 2. 48 v , , .. . , , ( , , ). 48 . () . 2.2.409. 49 - ( ) 1. (493 - 498) 1 2.2.113) 2.

( )6. 50. 11 - . 7. 50.12 - , . 50.12. 50.00, 50.01, 50.02, 50.03 50.04, . 8. 50.13 - : ) 50.13 . ) v , 50.13 . ) , , 50.13 61.98.11 , . ) 61. 98.11 50.13. ) , 28 50.13. 50.13 v , 50.00, 50.01, 50.02, 50.03 50.04, 9. v 81.00.04 81.01 04 , 16.15 i , 2.3.2. , , v 2.3.2. 2.2.502. 51 1. 51 , .

2135

v . 2. , , 9 2.2.501. 3. , 51.03 , 51.04 .., 51.92 51.93 .., , . i , . 3 () () 2.2.502 .... (.. 1123/1980). 2.2.503. 52 - / 1. 52 . 2. v 9 2.2.501. 2.2.504. 53 1. 53 5. 2. 53.00 , . 1.1.105. , 60 , , . , , , 53.03 . 3. 53.06 . 3 . 2.2.112. 4. 53.07 . 2.2.305 . 3. 5. 53.08 -

2136

( )3. 54.03 - . 54.03 60 . 54.03 . 4. 54.04 - . , 61, , . . 5. 54.05 - , 63.03, . 6. 54.09 - : ) 54.09.01 , , .. 54.09.02 , , , . ) 54.09.03 54.09.04 . ) 54.09.05 , 63 - . 54.09.05 . 54.09.05 . ) 54.09.13 , , . ) 54.09.07 54.09.08 - 54.09.15 , , 63 - , 1 63 - (.. , , ).

, , . 6. 53.09 , 50.12. 7. 53.17 53.18 .. 45 , . 8. 53.19 . 9. 53.20 , . , , , , ... 53.20 , 55. , 54. 10. 53.98 , 53.99 .. 5. 2.2.505. 54 - 1. 54 . 2. 54.00 , . 243/2162/1995. 54.00 . 54.01 (. 2127/1993) . , 54.01 . .

( )) 54.09.09 , 63.04.00 , , . ) 54.09.10 , 63.02. (54.09.10) . ) 54.09.12 . 9. 54.99 - , , 54, , . 11 . 2.2.304 33.98. 54.99 82.00 . 2.2.506. 55 1. 55 , . 2. 55.00, 55.01 , 55.02, 55.03 55.04, , : ) , , . . ) , 55.08 . ) , 55, , 55, 60, , 55.99, 82.00 . 3. 55.99 , .

2137

2.2.507. 56 1. ' , , , . 1 . 2.2.307 . , , , ' , , . 2. 56.00 , ' , 7 . 56.00 , () , . 3. 56.01 () , , 6, , ' , , . 2.2.508. 57 ................................... 57 . . 2.2.509. 58 1. 58 , 9, 58 , 9, 58 . 2. 58 , , , (.. , , ) (.. , , , ). 3. 58 : 58 -

2138

( ) , , , . 58 , , , (36) (56). 4. 58 . 2.2.510. 59 ( ) 1. (590 - 598) . 1 2.2.113. 2. 590-598 2.2.500 - 2.2.508 50-58. 3. , 59 , , 50-58. 2.2.6. 6 : ' 2.2.600. 1. 6 ' , . 6 . 1.1.105. 2. 6 : ) . 1 3, , 1, 78.00 78.17 . ) , 81 . ) , 82 . ) , 83 . 3. , 6 , , -

, v (58.20, 58.24. 58.25, 58.26, 58.28, 58.60, 58.61, 58.62, 58.63, 58.64, 58.65, 58.66, 58.67, 58.68, 58.70, 58.71, 5872, 58.73, 58.74, 58.75, 58.76, 58.78, 58.81, 58.82, 58.83, 58.84). 2 (20.99, 24.99, 25.99, 26.99 28.99), vv 6 (60.99, 61.99, 62.99, 63.99, 64.99, 65.99, 66.999, 67.99 68.99), 7 (70.99, 71.99, 72.99, 73.99, 7499, 7599, 7699 78.99) 8 (81.99, 82.99, 83.99, 84.99). 58, , (.. v ). v , 6 8. , 2. . 7 8. (.. ) , , , () , . 58 : 6 8, (6 8). 7 8 (7 8). , , () , , . , .. , , , ( ) , , ,

( ), , , ( 8). 4. 6, 3, . 78.00 78.17 1. 5. , 6, . 2.2.601. (... ) , , , (60.99, 61.99, 62.99, 63.99, 64.99, 65.99, 66.99 68.99) . 2.2.509. 2.2.602. 1. 6 . 80.00 . , , 80.00 , . 2. ( 36) ( 56), . 2.2.307 2.2.507. 2.2.603. 60 - 68 . , , . 2.2.604. 60 60

2139

, , , . (, , ), , . . : 1. 60.01 .. , , , , , ... 2. 60.02 .. , , , , , ... 3. , 60.03 .. , , . 4. 60.04 , , ... 5. 60.05 , .. , . 6. 60.06 .. , , , . 7. 60.07 . 2.2.605. 61 1. 61 ( ... ) . . 2. 61.00 .. , , , , ... 3. 61.01 61.02 . 4. 61.09 -

2140

( ) . 3. 64.01 .. , , ... 4. 64.02 . , ( ) , . 5. 64.05 ( , ...) 64.07 , , ... 6. 64.08 , ( ), . 7. 64.09 , . 8. 64.10 , . 9. 64.12 . 10. 64.15 ( , ). /61. 11. 64.16 . 12. 64.19 ..., . 13. 64.20 , ... 14. 64.30 , . 15. 64.50 . .. , , . 16. 64.51 , , . 17. 64.98 .

. 5. 61.98 . 2.2.606 62 1. 62 , ( ), , , , , .... . 2. 62.00, 62.01 62.02 , , ( , , ..., , ). 3. 62.03 , , , ... 4. 62.04 .. , ... 5. 62.05 62.06 . 6. 62.07 .. , , , , ..., . /62.17. 7. 62.98 . 2.2.607. 63 - 1. 63 - . 2. - : , 82.00 . 81.00.00 . , 2, 1 . 60. , 65.07 , . 2.2.608. 64 1. 64 ' ' 6. . 2. 64.00

( ) 2.2.609. 65 65 . , . 2.2.610. 66 66 () , . 66 1. 2.2.611. 67 - - 1. 67 , , , . . . 2. 67.15 .... . 3. 67.30 (.. ). / 67.31 ...., . 2.2.109. .9. 4. 67.33 , , .. , . 2.2.612. 68 68 . 2.2.405. 44 . 68.18 68.34 2.2.112. 5. 2.2.613. 69 ' ( ) 1. (690 - 698) 1 2.2.113. 2. 690 - 698 , , 2.2.600 2.2.612 60 -68. 2.2.7. 7 : ' 2.2.700. 1. 7 ' . 7 . 1.1.106. 2. 7 : () , -

2141

. () , , 8. 3. 7 : ) , . ) . ) , , . ) . ) . ) . ) . ) ( , ). 4. 7 , , , . 2.2.701. (.. ) , , (70.99, 71.99, 72.99, 73.99, 74.99, 75.99, 76.99 78.99), . 2.2.509. 2.2.702. 1. 7 ( ) ( ). 7 , 80.00 . , , , , 80.00 , . 2. (. 36) (. 56), . 2.2.307 2.2.507. 2.2.703. 70 1. 70, ( .).

2142

( )2. : ) 72.00 72.01 , . ) 72.05 . ) 72.11, 72.12 72.13 , , , . 2.2.706. 73 1. 73 , ( , ). 2. 73 . 3. , 73 , 7028/32-2004 . / () : 73.01 92.00.20 73.02 92.00.25 73.10 92.00.25 73.11 92.00.25 73.20 92.00.30 73.30 92.00.45 73.45 92.00.70 73.46 92.00.70 73.50 92.00.70 73.51 92.00.70 73.55 , 92.00.70 73.56 92.00.70 73.60 92.00.70 73 (. .2.1.7) , 7028/3-2-2004. 4. 73 . 5. 73 .1.1.106. 2.2.707. 74 1. .

2. , 70, (. 30) (. 38). 3. 70.92 , ( ) . 4. 70.94 / (, , ...), , 81 . , , ' , 70. 94, : ) , 70.94, , , 2.2.104 . 13, 2.2.105 . 9 2.2.106 12. ) 70.94 . , , , . , , 56.00 , 36.00 70.94 . 2.2.704. 71 71 , 21 22 2, , , ( ). 71 . 2.2.703 . 2.3. 2.2.705. 72 , , 1. , , , , , .

( )2. 74 , , , . 3. 43. 4. 74.98 ( / 74) . 74. 2.2.708. 75 1. 75 , , , . 2. 75.00 , 75.01 . 3. 75.10 , , . 2.2.402 . 8. 4. 75.20 .. , o , . 2.2.709. 76 (76.00), (76.01 ) (/76.10), (76.04). 2.2.710 77 .............................. 77 . . 2.2.711. 78 1. 78.00 1, , , . 2.2.109 . 12.14. 2. 78.17 78.00 ( 1 ). 3. 78.18 78.34 , 2.2.112 5.

2143

2. 2.712. 79 ' ( / ) 1. (790 - 798) . 1.3 2.2.113. 2. / 790 798 2.2.700 2.2.711 70.78. 2.2.8. 8 : 2.2.800. 1. 8 , , . , , , , . 2. , , 8184 1.1.105 1.1.106. 2.2.801. 8 , . 2.2.802. (.. ) i , (81.99, 82.99, 83.99, 84.99 85.99), . 2.2.509. 2.2.803. 80 1. 80 , . 4.1.402. , 86 , , . 2. v , , . 3. 80.00 v

2144

( ) 80.03 , , , . , 80.01 ( ) ( ). , , , . 9, 92.01 , 92.02 - 92.03 , ' 6 64-10 , 64.12 65 , 68.18 68.34 . , - 6 . , . ' 7 74, 75, 78.18 78.34 , 76.04 76.00 - 76.10 76.04, , . 80.01 : . , , 80.00, . , 80.03, , 86.00.00 ( ), . . , , 80.00, ,

, , (, ). 4. 80.00, , 2, 6, 7 , , , , . 80.00 : . : , , 21-28. , - , , , 20, 24, 25, 26 28. ' , 6, 60-68 . , 80.01. . : ' , 7 , 70 - 78 . , , , 20 -28. , , 80.01. 5. 80.01 ' ( ) ( ), , , . 80.01 , , ( ), 4. , 80.01 80.02 , , , . (80.01) -

( ) , , 80.02, , 86.00.00. 6. 80.02 , . , 80.02 86 86.00.02 , 86.00.03 , 86.00.04 , 86.01.07 , 86.01.08 86.01.09 , 80.02. 7. 80.03 , . 80.03 86 : 86.00.01 , 86.01.00 , 86.01.01 , 86.01.02 86.01.03 , 80.03. 8. 80.90 , 80.98 80.99 , , . , 2 ' 6, , . . , 80. 90 : . 80.98 80.98.70, 80.98.71, 80.98.72 80.98.73. , 80.98 : 80.98.20 ( ), 80.98.21 ( ), 80.98.22 ( ), 80.98.23 ( ), 80.93.24 - ( ), 80.98.25, ( ), 80.98.26 ( ) 80-98.28 ( ). -

2145

80.99 80.99.74, 80.99.75, 80.99.76 80.99.78. 80.99 : 80.99.20 ( ), 80.99.21 ( ), 80. 99.22 ( ), 80.99.23 , ( ), 80.99.24 - ( ) 80.99.25 ( ), 80.99.26 ( ) 80.99.28 ( ) . ' 80.98 : 80.98.60, 80.98.61, 80.98.62, 80.98.63, 80.98.64, 80.98.65, 80.98.66, 80.98,67 80.98 68. 80.98 : 80.98.20 80.98.28. ' 80.99 : 80.99.60, 80.99.61, 80.99.62, 80.99.63, 80.99.64, 80.99.65, 80.99.66, 80.99.67 80.99.68. 80.99 : 80.99.20, 80.99.21, 80.99.22, 80.99.23, 80.99.24, 80.99.25, 80.99.26 80.99.28. 9. 80.98 , , , . 80.98 : . , 80.90. 80.98 () 80.98.20, 80.98.21, 80.98.22, 80.98.23, 80.98.24, 80.98.25, 80.98.26 80. 98.28. ' 80.90. 80.98 () 80.98.60, 80.98.61, 80.98.62, 80.98-63, 80.98.64, 80.98.65, 80.98.66, 80.98.67 80.98.68. . , 80.90. 80.98 () : 80.98.70, 80.98.71, 80.98.72 80.98.73. 80.90 -

2146

( ) , 81.00, 33, 2.2.304, . 11. , , 81.00.04, , , , , , 22 . 2.2.110. 3. 81.01 ' , . . 82.01. , 81.01.04, 2. 4. 81.02 81.03 - - , .. , , . 5. 81 86.02 , 81 . 2.2.805 82 1. 82 ' , . 82 , , . , 82.00.99 82.01.99. 82 , 3 5 . 2. 82.00 ' , ,

80.98 () 80.98.20 80.98.28. 10. 80.99 , , , . 80.99 : . , 80.90. 80.99 () 80.99.20, 80.99.21, 80.99.22, 80.99.23, 80.99.24, 80.99.25, 80.99.26 80.99.28. ' , 80.90. 80.99 () 80.99.60, 80.99.61, 80.99.62, 80.99.63, 80.99.64, 80.99.65, 80.99.66, 80.99.67 80.99.68. . , 80.90. 80.99 () 80.99.20, 80.99.21 , 80.99.22 80.99.23, 80.99.24, 80.99.25, 80.99.26 80.98.28. ' , , 80.90. 80.99 () : 80.99.74, 80.99.75, 80.99.76 80.99.78. 11. 80.90, 80.98 80.99 . 2.2.804. 81 1. 81 , . 81 , i , . . 2. 81.00 , ' , . . 82.00. , -

( ) , . , , , , / 72, . 3. 82.01 ' , . 4. 82.03 , . 5. 82.07 , ... 6. 82 86.02 , 82 v 2.2.806 83 1. 83 5 . 2.2.405 44 . 2. 83 86.02.10 , 83 . 2.2.807 84 1. 84 5 . 2.2.405 44 . 2. 84 86.02.03 84 . 2.2.808 86 1. 86 , , . 4.1.202. 2. 86, , , () , . 3. 86 ( ) . 86, , ( ), , , - v . i ( - ) (, , ).

2147

, i 86 86.99, , . 4. 86.99 86, ( ), 88. 5. 86 i : . , i , 80.01. , , , , 80.02.00, 80.02.01 80.02.02. , , , i 80.02.04, 80.02.05 80.02,06. 81.00. , 81.02. , 82.00. 83. , 88.00 . . , 80.01. , 80.03.00. , 80.03.01. , 80.03.02. , 80.03.03. , 80.03.04. , 81.01. , 81.03. , 82.01. , 84. , 88.01. 2.2.809. 87 .............................. 87 . .

2148

( ) , . 4.1.103. 2. , 4.1.103 , , , , . 3. 89 . 4. 89 : ) , , / 89.01 , ' , , , ' , . 89.01, , , , , . 89.01, , , . ) , , () , ( / 89.00) , , , . 89.00, ( ), , , v , , i , . 89.00, , , .

2.2.810. 88 1. 88 , , . 4.1.302. 88, , , . 2. 88 , , , . 3. 88 : . 88.01 86.99. 88.03 , 42.01. 88.04 42.02. 88.00, 80.02, 88.06 80.07 , 88.98 88 ( ), 88.99, 88 ( ). 88.99 , 41 42.00 ( ). . 88.00 , 86.99. 88.02 , 42.00. 88.07 . 88.01, 88.03, 88.04 88.06 , 88.98, 88 ( ), 88.99, 88 ( ). 88.98 , 42.01. 2.2.811. 89 1. 89 -

163

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2149

2.3. 2.3.1. 1. , (... , ) () . , . , ... , , , 81 . 2. , , ( ) () . , 81.00.04, , 81.01.04, . , . 2.3.2. 1. , , , , . , , . 2. . 3. . 4. 16 22 2.2.110, 1, :

) 81.00.04 , 81.01.04 . ) : 44.14 . , , 81.00.04, 81.01.04 . 1 - 3 , 81.00.04 81.01.04. ' . 81.00.04 81.01.04. 5. , 16.15, 16 22 2.2.110. 2.3.3. 2.3.300. . . ( ), , 81.02 81.03 . 2.3.301. ) (). ) 5 2.2.112. ) ( ) . .

2150

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2152

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2156

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3.2 3.2.10 10 (0): 3.2.100 1. 10 . 2. , , - . , , 3.3.100 .. 3. , , 10, ( 1-8) ( 9). 4. : . , , , . , , . , . . 3.2.101 00 ........................................... 00 . 3.2.102 01 1. 01, 05 , , .. , , . 2. 01 ( ) , , 05, 05. 01 ( ). 3. 262/2254/1995 -

( ) 3.2.105. 04 () 1. 04, 08 () . 2. 04 , . 3. 04 (.. , ), 08 , 08. 3.2.106. 05 05, 01, . 3.2.102. 3.2.107. 06 06, 02, . 3.2.103. 3.2.108. 07 , 07, 03, . 3.2.104. 3.2.109. 08 () 08, 04, . 3.2.105. 3.2.110. ' 09 1. (091-098) 1 . 2.2.113. 2. (091-098) . 3.2.100 3.2.109 01-08. 3. 09, , , 01-08. 3.3 3.3.10. , 3.3.100 1. , . -

2157

. 2. , , , . 3. , , . 4. , , , , , . 5. 02 () 06 () , , , . 6. 3.1.10, 3.3.101 - 3.3.114, 1.1.105 . 3-6 1.1.107. 3.3.20 , 3.3.30 . 7. , 3.3.40. 8. , ( 1 - 8) , . 3.3.101 - 1. . , . . 2. ,

2158

( ) 2, 3, 4. , 4, , 5. , , , 0-9. , 0-9. , 0-9. , , , . : , 6, ( , ) 7, ... 8, 9 , . , , 0-9 , 0-9 0-9 . 7. , :: () , 00-70 , , .. 02 02.00 02.00.00 02.00.00.6 ( 6) 02.00.00.60 ( 60) 02.00.00.601 ( 601) 02.00.00.6011 ( 6011) (00-70) (.. , , ) , , , , .

, . 3. , , , , . , o ' . 4. , : () . . . . () . . . . . () . . . 5. 3.1.10 3 4 . 6. ' , 3.3.20. 7028/ 3.2.2004 . , . () : 0, 1, (..)

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2159

() , , . : 06 () 06.00 ( ) 06.00.0 ( ) ( ) 06.00.01 ( ) ( ) 06.00.011 ( ) ( ) 06.00.0111 ( 253 ) ( ) ( ) () () () , , ( ), ( ) ( ) , , . () . 8. ( 1-8). , . 9. 3.3.102-3.3.114 8 . 3.3.30 . 3.3.102. 02.00 1. . , 7 8 3.3.101. 2. 02.05 , ,

06.05 , . 3. , : 02.00 , 06.00 02.05 , 06.05 . 4. , , (. 3) 02.00, 06.00, 02.05 06.05, 02.10 06.10, , . 3.3.103 3.3.110. 5. 02.00 06.00 02.05 06.05 , ' , . 6. 02.00, 06.00, 02.05 06.05 3.3.114. 3.3.103 02.10 1. 02.10 02.00 , 3.3.102. 2. 02.10 06.10 . / 06.10 , . 3. -

2160

( ) 06.10 , ( , . . 8 . 3.3.311). 3.3.104 02.21 ( ) 1. 02.21 02.10. 02.21 . 2. 02.21 02.10 , ( ), . 3. 02.21 02.30 , , . 02.21 , / 02.29 , . 4. 02.21 , . 5. 02.21 , , 02.10 , ' . 6. .. . . . 3.3.105 02.29 1. . ' ( ). 2. 02.29 02.10. (4 ) . .

. 3.3.102 .3, 02.10 06.10, : 02.10 , 06.10 , / 06.10.9997 , , / 06.10.9998 . 4. 02.10 , , . / 06.10.9997 , , / 06.10.9998 . 5. / 02.10 , , / 06.10.9997 , , / 06.10.9998 . 6. 02.10 , ( ), , 02.21 ( ) . 7. / 02.10 ' . 8. 02.10 02.21 02.30 / 02.10 . 9. , / 02.10 ( ). , ( ) , ( ). , , 02.10 , , , , . , ( ) ( ).

( )3. 02.29 , 02.21 ( ) , (' ). 4. 02.29 , 02.31 ( ) . 5. 02.29 , . 6. , 02.29 , 02.31 ( ) . 7. 35 / . , : 02.95 ( ) 02.96 ( ). , : ) o / 02.95 / 02.96 . ) , , / 02.96 / 02.95 . 3.3.106 02.30 1. 02.30 02.21. / 02.30 . 2-5 . 1.1.105 1.1.107. 2. 02.30 02.21 ( ) , , . 3. 02.30 02.31

2161

( ) , . 4. 02.30 , , . 5. , 02.30 , 02.10 . 6. / 02.30 , computer, ' . , ( ) computer . computer . / 02.30, () o / 02.31 ( ) / 02.21 ( ). 3.3.107 02.31 ( ) 1. 02.21. / 02.31 . 1.1.105 1.1.107. 2. 02.31 : () 02.30 , . () 02.29 , , / 02.29 / 02.31 . 3. 02.31 . , , . 4. / 02.31 . 3.3.115. 3.3.108 , 02.31, .

2162

( )7. / 06.10 o 06.10.9997 , , / 06.10.9998, 02.10 ( ), , . 9 . 3.3.103, 02.10, . 8. 6 7, / 06.10, 06.40 , 02.40 (. . 3.3.308 02.10 06.10). / 06.10 , 2 7 , ( ), ( ). , 02.31 ( ) 06.31 ( ), , / 06.10 . 3.3.111 06.21 1. 06.00 . . 2. 06.21 06.10 , . 3. 06.21 06.31 ( ) , . 4. 06.21 , . 5.

, , . 3.3.402. 3.3.109 06.00 1. 06.00 . 3 , 7 3.3.101. 2. 06.00 . 3.3.102 / 02.00 , / 06.00. 3.3.110 06.10 1. 06.10 06.00 , 3.3.109. 2. 2, 3, 4 5 . 3.3.103, 02.10 , 06.10, , , , , , 06.10 , / 06.10.9997 / 06.10.9998 ( ) / 06.10.98 / 06.10.99. 3. 06.10 , 06.21 . 4. 06.21, , / 06.10 06.31 . 5. 06.10 , , . 6. 06.10 , ' 06.21 , .

( ) 06.21 06.10 . 3.3.112 06.31 ( ) 1. 06.00 . 2. 06.31 06.21 , . , , 06.31 06.10 . , o , 06.31 . 06.10 , , . 3.3.102 4. 3. 06.31 . , , , .

2163

4. / 06.31 . 3.3.1145. 3.3.113 , 06.31, . 06.31. . 3.3.108. 3.3.114 ( ) 02.00, 02.31, 02.05 06.05, 06.00, 06.31 02.40 06.40. 02.00, 02.31, 06.00 06.31, 02.00.99.0000, 02.31.99.0000, 06.00.99.0000 06.31.99.0000 . , computer , , , .

2164

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2170

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3.3.30. I 3.3.300. - 1. 02.00 06.00 , (. . 3.3.102 . 3-5). 2. , . 3. . 3.3.301. / 1. (4) [ / / / ] (3) . 2. (-

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2173

2174

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2175

4.1.101 1.. ' . (1-4) . 16.10 ( 1), 16.15 ( 2), 16.18 ( 3), 16.13 - 16.14, 16.16 16.17 16.19 ( 4). 2. () . (1- 4) , , . , , . 16.11-16.12 ( 1), 16.01 -16.03 ( 2), 16.98 ( 3) 16.04 - 16.05 ( 4). 3. () . (1-7) . 10.00 10.10 ( 1), 10.01 - 10.06, 10.11 - 10.16 10.99 ( 2), 11 ( 3), 12 ( 4), 13 ( 5), 14 ( 6) 15, 32.00 50.08 - ( 7). (. 44.10) 1 (. 10.00 + 10.10). , .. 1 - ( 17.11), 1 - ( 17.31), 1 ( 17.51). 4. () . 1 2 , , . 18.00 ( 1) 18.11, 18.13 18.14 ( 2). . (. 53.06) (. 18.01.98) 1 (. 18.00). 5. () . (1 - 5) . 20 ( 1), 21 22 ( 2), 23 ( 3), 24, 25, 26 28 ( 4) 32.01, 32.02, 32.03 50 - 50.08 ( 5). 6. () . (1- 6) , .

2176

( ) 41.02 ( 1), 41.03 ( 2) 41.04, 41.05, 41.12 ( 3). 4. (IV) . 42.00 , 42.01 . (. 42.02) . 5. . . (1-2) . 44.00 ( 1) 44.09, 44.12 - 44.99 ( 2). 6. () . (1 - 4) . 45.00 45.04, ( 1), 45.09, 45.10, 45.11 45.12 ( 2), 45.13 ( 3), 45 ( 4). 7. () . (1 - 8) , . 50 - - ( 1), 51 ( 2), 52 ( 3), 30 - - ( 4), 54 ( 5), 55 ( 6), 53.17, 53.18 ( 7), 53 (-8). 8. . . (1-3) . 56.00 ( 1), 56.01 ( 2) 56 ( 3). 9. . (1-4), (). 05 ( 1), 06 ( 2), 07 ( 3) 08 ( 4). 4.1.103 , .

30 - - 30.97-98 ( 1), 31 ( 31.97-98) ( 2), 33.17 32.04 ( 3), 30.97, 30.98, 31.97, 31.98, 33.97, 33.98 ( 4), 33 ( 5) 35 ( 6). (. 44.11) 4. 7. () . (1-3) 34. 34.00, 34.01, 34.10, 34.11 ( 34.98 ), ( 1), 34.05, 34.15 ( 34.98 ), ( 2) 34 ( 3). (. 53.07) (. 34.98) 1-3. 8. (IV) . (1-3) 38. 38.00 ( 1), 38.02 ( 2) 38.03, 38.04, 38.05, 38.06 ( 3). 9. . . (1-3) . 36.00 ( 1), 36.01 ( 2), 36 ( 3). 10. . (1-4) (). 01 ( 1), 02 ( 2), 03 ( 3) 04 ( 4). 4.1.102 1. () . , () . ( 40.11). 2. (11) - . (1-2) . 41.06 ( 1) 41.07 ( 2). 3 (. 41.15). , 4 (.43). 3. (IV) . (13) .

( )

2177

2178

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2179

2180

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4.1.2. 4.1.200 1. , . 4.1.202. 2. ' . 2 . 4.1.100, , , . 3. . 4.1.202, . . , , . 24 . 4.1.501. 4. , 86: (1) (2) . 5. , , , . 4.1.202. . 4.1.201 1. ' , 70, 71 73, - 72. , (74.00). 2. ' . 3. , ( 80.02) (. 80.03). 4. 86.00.01. 74 75 ( 74.00 , . 1). 5. , - 86.00.02, 86.00.03 86.00.04, . 92.01, 92.02

163

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2181

19. 86.02.10. 83. 20. 8 , . 21. () (.. ). -

66 80 . 85 86.03. 22. , . 86.99. 4.1.202 , oo .

2182

( ) 88.01 , 86.99. 2. 42.00 42.01 42.02 , 88.02, 88.03 88.04, . 3. 41, , , 88.07. 4. 1-4 88.09. , , . 4.1.302 , , , .

4.1.3 4.1.300 1. , . 4.1.302. 2. . 2 . 4.1.100, , . 3. . 4.1.302, . 4. ' , . 5. , , , . 4.1.302. . 4.1.301 1. 88.00 -

( )

2183

2184

( ), , . 3. , , ( ). 4. , , ' 6. 5. , (+ -) , , . . 6. , . 7. , , . 8. . 5, ( ) , 86.00 86.01, . 4.1.201 . 11. 4.1.402 , .

4.1.4. 4.1.400 1. , . 4.1.402. 2. , . . 3. . 4.1.402, . 4. , : (1) (2) . 5. , , , . 4.1.402. 6. , 80.98 80.99 , . 4.1.401 1. , ( ). 2. -

( )

2185

2186

( )

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2187

6. ( ), . 7. , (. ), . 8. (, ), . 9. , , , , . 10. , (.. ). , . 11. O , , - - , . 12. , , . 13. , . . 14. , , . . 15. , , . , . ( ) . , , . 16. ,

2188

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( )

2189

2190

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2192

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5.2 5.2.100 , , , 1. , . , , - ( , ). , .. . 2. , , : . , , , , .. , , , . . , , , , , . .. , , , . , , ( ). , , , (.. ), , (.. , , , , ). 3. ( ).

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2209

, / 81 . : (, ..) , . , ( ), . . 5.2.102 () . , , , , , ( ). (. 5.2.103 - 5.2.107) . 5.2.103 () - 1. () . , , . : . , .. , . . -

2210

( ) , . , , ( ) 6, . , .. , . ) , , . : ( + + ) , ( ) , . , . ( ) , ( ) , . , . ( ) , ( ), ( 92.01, 92.02, 92.03 92.04) () (. ) ) ( ) , . , , . , (/ 92.03) , . ) , -

, , , (. . . 5.2.101). 2. : . . ( ) ( ) , . , , .. , , , , , , . , , , . : , , , .. , , ( , ). . . , . . . , , , : - - - ( )

( ) ( ) . ) . ' . , , . 98 . ) ( ). , , ( / 86 98, ). ) . ' , . : - , . - ( ). , , , ( ). ) ( ) . : - ( ) (, ) - , ( ), - . 5.2.104 - 1. () (. . . 5.2.103), , -

2211

( ) . , : ( ). ( ). ( ) ' , ( ). , , ( . . 5.2.101) . ( ) ' . , ( ), ' - . . 2. , , . , , , . ( ) (. 16). .... (. 5.211 . 5, 5.213 5.214) 4 .. (78/660/) . . 2190/1920 ( 43). 3. (. 1 2) . , , , , -

2212

( ). , .., , ( ), , . , , , , , . 3. () , . , () (. ) ( ). 5.2.107. - 1. () ( ) . .. , , , , , . , , , () . . .. , , , , () . : ) ( ), . , , , . ) , , . , ,. : , , .

. 5.2.105. - 6, 92.00, , , (. . . 5.2.101) / 93 ( .., , ). - , , , 98.99 / 86 ( ). , 92.00, 98.99 ( / 80.00 80.01 80.02 86. / 92.00.80 - , ' . 5.2.106 ( ) 1. () . : ) , () . , . ) , , . , .. , , ( ) . , . 2. , , .. , ,

163

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2213

2. () . , , , , , , . - - . . , , , . , , , : ) . , , .. 25% , 75% - 100% - . ) . , , , , . ) . (). 5.2.108. () - 1. ' , ( ) . , , , , - - . ( , , ), ( - ), , ' , 6. , 6 , ' ,

, , . , 6 , ' , , . 6 80.00 ( 90.06) 92 () , ( ). , , , 81 82 , 86 . , 6 , , , . 2. , , ( ), , 6 ' ( ), , . 6 92 () , ( ) , . , 92 ( ) , . 2. , , . . 2. ( ) ' , , , ( 6), () -

2214

( ) () 6 , , . , , . ( ) , , . . ( ) ( ), ( ) , ' . 5.2.110. 1. , , () . ( ) , : ) ( ), (, , , , ), , 92.00, 92.01, 92.02, 92.03 92.04. , . ( .. ( ) , (. 92.01), , , , ., . .

( ) . 3. . , ( , ) . 4. , .. , , , , : , , . , , .. . 5.2.109. 1. , , ( 6) , () , : 92.00 92.01 92.02 92.03 92.04 (.. / 92.00 ). , , , , . 2. ( ) , 1 , . , ' 6, 1

.

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2215

, . ) , ( , .) 92.02 : () , , 93.96 , 16.01 , / 78 ( ) 78.00.16. , (. 16.01 ), . , , . () , , 92.02 98.99 . 5. / 92.03 / 92.03 . , ' 6 , ( ) , . 6. / 92.04 92.04.01 / 65 . / 92.04.05 64.10 64.12 ( ) / 68.18 68.34, . .2.2.112 . 5. . / 92.04.01 92.04.05 -

2216

( )' , , , ( 6), () . , , , / 91.05 ' , , , 92, ' 6 92, , ' 6 () , ( .), , ( ). 3. , (. 5.1 .) 4 (78/660/) ... . . 2190/1920 ( 42, 42, 42, 42 43), 6, 6, . 4. , . , , (.. , , .). , : ' , , , ' . 5.2.113. () () 1. (. ) ( ) : - () ( ), ( ) , , . -

/ 98.99 96.76 , . 68.18 68.34 / 92.04.05, / 41.12 (. . 2.2.112 . 5). 5.2.111. / 91. () 92, , 91 ( 91.20 91.99) , 6 ( ) () 92. , () 92. / 91 . : 91.20 IX ( ' ) 91.25 ( ) ( ' ) 91.30 ( . ' ) 91.35 ( ' ) 91.40 ( ' ) , , ( . 5.3.110). 5.2.112. 1. , , , ( ), 6 ' ( ), , . 6 92 () , , , . 2. ( ) ()

( )( ), . , , . , . , . . , . ( ) , , . 2. , . ) . , , , , . ) . (.. , , ) (.. ). ) . (, , )

2217

. ) ( ) . (, , ) ( ) . , , . ) , , . (.. ) , , . 3. , . - : ) . . . , , . ) , , .. , ' ., :

2218

( )2. : (. 5.2.113 . 2) , .. . , , . . . : , .. . , , . , , . : . . , , . . , . : , . , .. . . : , (). , . -

- - . , , , ( ) () . ) (, ). 5.2.114. ( ) , ( , , .). 5.2.115. 1. (. ), ( ) : - () ( ), , , , . - , ( ) . , ( ), . , . , , . . , , , ( ) . , , (. . . 5.2.113 . 2).

( ) . . : . ( ). , , , , . 5.3 ( 9) 5.3.100. 9 9 : 90 - 91 - 92 () 93 94 95 96 - 97 98 (90-99) 9 (.. ), . 90-99 , () , . / 90, 91, 92, 93, 94, 96 98 , ., 92 () 94 . , / , , , , . . 95 97 / .

2219

5.3.101. ( 9) 1. : - ( 1-8) - ( 9), - ( 0), - . : ) , 1-8, , . . ) , 9, () , . - , 90 9 (. .). ) , (0) , , 2. , , . 3. . , ( , ), ( 1-8) ( 9), . ( ) , , , ( ). , , ( ) ( , ), ( ) 2, 6, 7 8 (/ 81-85) , . 5.3.102 2, 6, 7 / 81-85 , 90 - 1. -

2220

( ) 6, () 7 () - 8 ( 81-85), . 2. ( ) . , 2, 6, 7 8 (/ 81-85) .

, 90, : 90.01 90.02 90.06 0 ' 90.07 0 ' 90.08 , : () 2 () : 90.01 90.02 90.06 ' 90.07 ' 90.08 3. - / (. 90.01, 90.02, 90.06, 90.07 90.08) , (. ) , , 2. 6. 7 8 (92-98). , 90 , , (. , 90 , )., 90 , 2, 6, 7 8 (/ 81-85) .

= 2 = 2 = 6 = 7 = 81-85 ) 90.01 , , 94 , 94 , 2 . . ) 90.02 : - , 94 , () , 2 . , 94 2 ( . .). - , 1 94, , 2 ( / 94 ). ) 90.06 ' : () , 92 () 1

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, , .

( ) , 6 , 92, (. ). () ( 90.06), () 91.05 ' , 6 ( ), , 92 ( , 91.05, 92 91.05 ). () ( 90.06), 91 , 91 ( , , 92, . . 5.3.109). () ( 90.06), 92 (, , 91.05 91.20-91.40), , 6 ( ). ) 90.07 ' : - 96 - , 7 . , 96, , -

2221

7 ( ). ) 90.08 : - , 98.99 , , , , 8185 - , 98.99 , , , , 8185 . 5.3.104. 94 - 2 / 94 1. 2 . ' , , 94 . 94 , 2 , ( 2) , 94, , ( ), . 2 94 . , , 2 94 :

2222

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2. 94 ( 94, 96 97), 2. ( , ) 90.01 90.02, . . 5.3.103. 2 94 (. ), /, ( ), /. 94 , () . -

94, , . 5.3.105. 2, 6, 7 81-85 1. 2, 6, 7 / 81-85 , ( ), , , 6, , , , , , , , (. . . 5.2.112).

( ): ) , ( ), (. . 24). , 92, . 2, , , 91.05 ' , , , 92. , (. . 2-4). ) , - /. , , RECORD , , ( ) 92 (. 92.00, 92.01, 92.02, 92.03 92.04) ( , . ), 91.05 ' . , , , , ( , . '), , , / 91.05 92. , ... , ' 6 92. 2. , (. ') , , , , , ( ), 92 , ( , ): ) / 60 . , /, 90.06.60, , 92, . , ( )

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/, . ) / 66 . / , , 92, , , /. , ( 66 ) . ) / 65 ( 65, 90.06.65, 92.04 ). ) /: 64.02 , 64.02, 90.06.64, 92.03 . 3. / ( .) : - / 94 ( ), 2 , - / 96, 7 . 4. (. 2 3) , / , . . 5.3.106. ' 6 92 1. . . , 6 , ' , , . , 6 , . 2. ' 6 , , , -

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( ) , (, ), , , (. . 2) 6 ' , , . 6 92 () , . 5.2.108 . 2, 2 2. 5.3.107. , ( 9).

. , 6, ' , ( , ...). , 6 ( ' ) 80.00 / , . 3. ( ), , -

( )

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