Problems of classification and customs regulation of machines and mechanisms imports

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.