Identification and Classification of Innovative Goods for Customs Purposes

Abstract

The article considers the problems of classification of innovative and modernized goods in accordance with the unified Goods nomenclature foreign economic activity of the Eurasian Economic Union. Using the example of two-wheeled vehicles equipped with an electric motor and powered by a battery that are modernized and in demand on the foreign trade market, the main classification errors and their causes are shown, both for foreign trade participants when declaring and for customs authorities when checking the correctness of the classification. It is revealed that the name of the product "scooter", declared by the declarant in the declaration for the goods, is not decisive for its classification in the heading provided for toys, since the technical characteristics and properties are characteristic of vehicles of commodity item 8711. It is established that ignoring the identification process is one of the main errors in the classification of "new generation" goods. Consumer properties and characteristics of this type of goods are decisive when classifying them according to the Basic Rules of Interpretation.