Abstract
In the article the state of the market, volumes of export and import of leather are analyzed. The procedure of leather identification expert examination for customs purposes in international trade is showed. Identification expert examination of leather was carried out and its results were issued for customs purposes. The code of leather according to the Harmonized Commodity Description and Coding System (HS) and the Ukrainian Classification of Goods for Foreign Economic Activity (UСGFEA) is defined based on the results of identification expert examination.
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