Preliminary Classification Of Goods In Accordance With The Unified Commodity Nomenclature Of Foreign Economic Activity Of The Eurasian Economic Union: Practice And Prospects

Abstract

The article presents the results of an analysis of the practice of providing the Federal Customs Service of the Russian Federation with state services for making preliminary decisions on the classification of goods in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union. The main problems and contradictions arising in the implementation of this service are identified. The results of monitoring the experience of foreign customs services in the direction of preliminary classification of goods are presented. Proposals were made to improve the institution of preliminary classification of goods in the Russian Federation in terms of requirements for the composition and procedure for performing certain administrative procedures. It is shown that in order to increase the attractiveness of the state service for the preliminary classification of goods, it is possible to use the positive experience of other states, which will increase the efficiency of the customs service of Russia.