DISPUTE OVER FUNCTIONS IN CUSTOMS PRACTICE ON CLASSIFICATION OF DEVICES AND DEVICES
Keywords:
disputes on classification, basic rules of interpretation, commodity nomenclature of foreign economic activity, commodity position, declarant, customs authorities, evidence, multifunctional equipmentAbstract
The object of the study is the legal relations arising between declarants and customs authorities. The subject of the study is the norms of customs law regulating the procedure for classifying goods for customs purposes. The aim is to identify the classification features of multifunctional devices that can lead to disputes in customs practice. Specific tasks are: research of issues related to the justification of the position when choosing the classification code of goods; analysis of judicial practice on the classification of multifunctional devices and devices; identification of the role of decisions of the supranational body of the Eurasian Economic Union in solving classification issues. One of the main research methods is generalization, on its basis the general features and problems of classification of multifunctional devices are revealed. The results of the study can be represented by the following main conclusions. The use of the Decision of the Eurasian Economic Commission as a justification for the chosen classification code should be supported by evidence of the complete coincidence of the characteristics of the desired product with those described in the decision. The identification of several functions of the device should be accompanied not only by their correct ratio of "main and additional", but also by the correct application of the basic rules of interpretation.