Judicial Practice on Challenging Decisions of Customs Authorities on the Classifcation of Goods

Abstract

The article examines the judicial practice of challenging decisions of customs authorities arising from the classifcation of both food and non-food products in accordance with the Unifed Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter — the EAEU FEA).
Disputes arising as a result of the classifcation of goods arise between customs authorities and participants in foreign economic activity, i.e. declarants and other persons with full powers in relation to the declared goods. In the feld of customs regulation, the classifcation of goods in accordance with the Customs Code of the EAEU is the most diffcult task, while one of the most important. It is worth noting that the Customs Code of the EAEU, on the basis of which the Unifed Customs Tariff is built, is mainly aimed at the competent classifcation of goods and, as a consequence, at the correct de-termination of the customs duty rate. It is also necessary to pay attention to the fact that determining the correct classifcation code of the goods allows you to comply with prohibitions and restrictions, which ultimately is one of the main functions of customs authorities. For this reason, the analysis of judicial practice contributes to the resolution of emerging issues between participants in foreign economic activity and customs authorities in the further classifcation of similar declared goods.