ТОВАРЛАР НОМЕНКЛАТУРАСИГА МУВОФИҚ ТОВАРЛАРНИ ТАСНИФЛАШНИНГ БОЖХОНА ТЎЛОВЛАРИГА ТАЪСИРИ

Abstract

In the article, the problems arising in the process of classification of goods according to the nomenclature of goods of foreign economic activity are analyzed for some types of goods. Also, it is justified that the customs value of the goods and the customs rates applied to them depend on the correct classification of the goods according to the nomenclature of goods of foreign economic activity. In the research carried out in foreign countries and in the republic, it was found that, for example, the complete classification of foreign economic activity according to the commodity nomenclature based on the chemical composition of perfumery and cosmetic products was not provided. For this reason, the goal of our research is to classify some goods in the nomenclature of foreign economic activity based on their chemical composition, and to assign different duty rates to one group of goods (for example: 10%, 15% and 20%), the same import duty rates. determination is based on expediency. Scientific and practical proposals and recommendations have been developed to eliminate the above shortcomings.