Problems of classification and customs regulation of machines and mechanisms imports

Elena Isljamovna Andreeva
Additional contact information
Elena Isljamovna Andreeva: Russian customs academy, Moscow, Russia

Russian Foreign Economic Journal, 2017, issue 5, 103-111

Abstract: The author considers the legal basis for the classification of complex technical goods according to the Harmonized System and the classification of combined machines and equipment, as well as their parts and accessories. The main factors to be investigated are composition, combination, type of machine, degree of completeness; application area; nature of the goods. The practice of applying the General Rules for the Interpretation of the Harmonized System for the classification of machinery and mechanisms for customs purposes is considered. The article presents practical issues of classification of complex technical goods and their parts, reveals the reasons and identifies the main classification mistakes. Besides, the author analyzes the violations of classification rules by the foreign trade participants who aim to avoid customs payments and suggests ways to improve the safety of imported vehicles and the collection of customs payments.

Keywords: Vehicles; customs; HS code (Harmonized System Code); duty; parts; accessories; classification; technically complex goods. (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://repec.vavt.ru/RePEc/alq/rufejo/rfej_2017_05_103-111.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alq:rufejo:rfej_2017_05_103-111

Access Statistics for this article

More articles in Russian Foreign Economic Journal from Russian Foreign Trade Academy Ministry of economic development of the Russian Federation Contact information at EDIRC.
Bibliographic data for series maintained by Irina Katolik ().