Commodity Nomenclature and the Classification of Goods for Customs Purposes in the Eurasian Economic Union

Abstract

This article presents one of the key features customs law — the customs nomenclature and classification of goods. The study demonstrates the its multifunctional nature: its value for customs tariff regulation and the calculation of customs duties, its use for statistical purposes, and for the identification of a good when it is subject to non-tariff regulation. The research examines the concepts of the Commodity Nomenclature of Foreign Economic Activity (CNFEA), its international standardization — the Harmonized Commodity Description and Coding System — the basic rules of customs classification, the legal organizational aspects of maintaining the CNFEA and the adoption of provisional decisions on the classification of a good.