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\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u062f\u064a\u062f \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2026 \u0639\u062f\u0651\u0644 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0645\u062d\u0645\u0648\u0644\u0629 \u0628\u062a\u062e\u0641\u064a\u0636\u0647\u0627 \u0648\u0635\u0646\u0651\u0641\u0647\u0627 \u062d\u0633\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 3.2.3 \u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n
\u0623) \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u00a0\u0627\u0648 \u0627\u0644\u0628\u0646\u062f 85.17.13.00.00 : \u0647\u0648\u0627\u062a\u0641 \u0630\u0643\u064a\u0629 (Smartphones): \u062a\u0637\u0628\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0643\u0645\u0627 \u064a\u0644\u064a : \u00a0 DD 10%\u060c RS 1%\u060c PC 0.5%\u060c PSC 1%\u060c TVA 16%\u060c IMF 0%. \u00a0\u0627\u064a \u0646\u0633\u0628\u0629 \u062a\u062e\u0644\u064a\u0635 \u062c\u0645\u0631\u0643\u064a \u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0633\u0628 \u0646\u0635 \u0647\u0630\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 28.5% \u0645\u0633\u062c\u0644\u0627 \u0627\u0646\u062e\u0641\u0627\u0636 \u0639\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0648\u062d\u062f\u0629 \u0644\u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0647\u0648\u0627\u062a\u0641 32.5% .<\/p>\n
\u0628) \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0648 \u0627\u0644\u0628\u0646\u062f 85.17.14.00.00 : \u0647\u0648\u0627\u062a\u0641 \u0648\u0638\u064a\u0641\u064a\u0629 (\u0639\u0627\u062f\u064a\u0629): \u062a\u0637\u0628\u0642 \u0639\u0644\u064a\u0647\u0627 \u00a0DD 10%\u060c RS 1%\u060c PC 0.5%\u060c PSC 1%\u060c TVA 0%\u060c IMF 0%\u061b \u0623\u064a \u0646\u0633\u0628\u0629 \u062a\u062e\u0644\u064a\u0635 \u062c\u0645\u0631\u0643\u064a \u0625\u062c\u0645\u0627\u0644\u064a 12.5%<\/p>\n
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