EVIDENCE USED TO SUBSTANTIATE THE POSITION ON THE CLASSIFICATION OF GOODS FOR CUSTOMS PURPOSES

Author(s): Sladkova A.A.

Rubric: Content, problems and trends in the development of public law

DOI: 10.21777/2587-9472-2022-4-26-33

Release: 2022-4 (35)

Pages: 26-33

Keywords: customs authorities, identification and classification of goods, customs expertise, litigation on the classification of goods

Annotation: The article discusses the specificities of proving classification disputes arising between declarants and customs authorities. The author indicates the most common errors that arise in the process of identification and classification of goods for customs purposes. As an empirical material, the author examines current judicial practice, during the analysis of which it is concluded that the parties to the trial are not always ready to substantiate their position on the choice of the classification code of the goods. Various materials may be cited as evidence, but each evidence individually is not decisive, none of the evidence has a pre-established force for the court and is subject to evaluation in conjunction with other evidence. In this regard, the author provides several practical recommendations on the list of evidence that can be used when the parties justify their position on the issue of attributing goods to a specific commodity item.

Bibliography: Sladkova A.A. EVIDENCE USED TO SUBSTANTIATE THE POSITION ON THE CLASSIFICATION OF GOODS FOR CUSTOMS PURPOSES // Journal of Legal Sciences. – 2022. – № 4 (35). – С. 26-33. doi: 10.21777/2587-9472-2022-4-26-33