THE ROLE AND SIGNIFICANCE OF NOTES AND EXPLANATIONS TO THE UNIFIED COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY OF THE EURASIAN ECONOMIC UNION

Author(s): Sladkova A.A.

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

DOI: 10.21777/2587-9472-2021-2-24-29

Release: 2021-2 (28)

Pages: 24-29

Keywords: customs authorities, classification code, declarant, auxiliary publications on the classification of goods, litigation regarding the classification of goods

Annotation: The article describes some aspects of the process of classifying goods for customs purposes, which do not lose their relevance due to the relationship between the classification code and the size of the customs duty rate. The author indicates the most common problems that arise in the process of determining the classification code. The purpose and principle of using the texts of Notes and Explanations to the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union are illustrated with specific examples as explanatory publications. Judicial practice on the use of these auxiliary tools and the accounting of decisions of the Eurasian Economic Commission is also analyzed. Classification disputes, along with disputes over the determination of the customs value of goods, are the most widespread in customs practice, therefore, the correct approach to the classification process will help to avoid disputes, as well as time and financial costs in the implementation of foreign trade activities. In this regard, the author provides several practical recommendations on the classification of goods that should be taken into account by participants in foreign economic activity before the declaration.

Bibliography: Sladkova A.A. THE ROLE AND SIGNIFICANCE OF NOTES AND EXPLANATIONS TO THE UNIFIED COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY OF THE EURASIAN ECONOMIC UNION // Journal of Legal Sciences. – 2021. – № 2 (28). – С. 24-29. doi: 10.21777/2587-9472-2021-2-24-29