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

Dmitriy Korf ()
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Dmitriy Korf: National Research University Higher School of Economics

HSE Working papers from National Research University Higher School of Economics

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.

Keywords: Customs Union; Eurasian Economic Union (EAEU); customs legislation; the commodity nomenclature of foreign economic activity; classification of goods for customs purposes (search for similar items in EconPapers)
JEL-codes: Z (search for similar items in EconPapers)
Pages: 15 pages
Date: 2017
New Economics Papers: this item is included in nep-cis
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Published in WP BRP Series: Law / LAW, April 2017, pages 1-15

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Persistent link: https://EconPapers.repec.org/RePEc:hig:wpaper:74/law/2017

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