Identification of goods for customs purposes

Abstract

The arguments exposed in the article indicate a lack of examination of theoretical issues concerning identification of goods for the customs purposes, which are closely related to their consumer attributes. The ways of improving efficiency and effectiveness of the customs control on product codes declared by declarants are described in the article. The author’s suggestion about practical application of the first Basic Rule of the unified Foreign Economic Activity Commodity Nomenclature of the Customs Union (FEACN of the CU) consists in creation of recommendations for developing this rule and specifying procedure for its practical application.