Challenges of Using AI in Tariff Classification of Goods for Customs Purposes

Momchil Antov ()
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Momchil Antov: D. A. Tsenov Academy of Economics /Department of Control and Analysis of Economic Activity, Svishtov, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 131-137

Abstract: The complexity of the rules of the Harmonised System (HS), and in particular the criterion of sufficient processing and working of goods, as well as the state of the finished product, is a major challenge in tariff classification of goods for customs purposes. Artificial Intelligence (AI) can speed up processes and reduce human error but has difficulty applying these specific and often vague criteria correctly. Trust in AI is also a challenge, as customs authorities and traders need to be confident that algorithms are making correct and legally compliant decisions. There are a number of ways to integrate AI into customs processes, but these require collaboration between technology experts, customs authorities and traders.

Keywords: Customs control; tariff classification; artificial intelligence; dual-use goods (search for similar items in EconPapers)
Date: 2025
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