Abstract
The article deals with the issues in the chocolate market, its classification in the unified Customs Code of the EAC and problems in customs and tariff regulation of the import of chocolate. To solve existing issues has developed the level of product aggregation of the unified Customs code of the EAEU by HS heading 1806 in terms of products in blocks, slabs or bars, additions (changes) to the explanations to the unified Customs Code of the EAEU and import rate tiering on chocolate. The proposed solutions are based on taking into account differences in the consumer properties of merchandises.
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