Проблемы таможенного контроля классификации товаров в соответствии с Товарной номенклатурой внешнеэкономической деятельности Евразийского экономического союза

Abstract

The object of the study is the current practice of customs control of goods classification in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union before their release. The purpose of the work is to substantiate the need to amend the existing legal norms of the procedure for making decisions on classification. The reduction of the risk of potential customs violations from the point of view of the economic security of the state is substantiated. The author's position on the need for a more detailed justification for changing the classification code of goods after their release is formulated.