Сравнительная характеристика норм ТК ТС и ТК ЕАЭС по классификации товаров в таможенных целях

COMPARATIVE CHARACTERISTICS OF THE NORMS OF THE CUSTOMS CODE OF THE CUSTOMS UNION AND THE CUSTOMS CODE OF THE EURASIAN ECONOMIC UNION ON THE CLASSIFICATION OF GOODS FOR CUSTOMS PURPOSES

СРАВНИТЕЛЬНАЯ ХАРАКТЕРИСТИКА НОРМ ТК ТС И ТК ЕАЭС ПО КЛАССИФИКАЦИИ ТОВАРОВ В ТАМОЖЕННЫХ ЦЕЛЯХ

Белорусский национальный технический университет

In modern conditions foreign trade activity of the Eurasian Economic Union is associated with the movement of a huge number of goods which have a fairly wide and diverse range. An international classifier is used to implement state regulation of export and import of goods in the Eurasian Economic Union. This classifier is the unified Commodity Nomenclature of Foreign Economic Activities of the Eurasian Economic Union, which is approved by the heads of member states of the Eurasian Economic Union and put into effect on January 1, 2017.

The Commodity Nomenclature of Foreign Economic Activity is a structural element of the customs tariff and serves as a basis for applying measures of state regulation of foreign economic activity in any country.

The relevance of research on this issue is of great practical importance. Import and (or) export of goods from the country is an important direction for legislative regulation. The establishment of the customs value of goods, the justified accrual of customs payments depend on the correct definition of the code of goods. Most of the subjects of management of the Republic of Belarus that carry out foreign economic activities face various problems in the classification of certain goods. Incompetence in this area can lead to penalties. 

Since January 1, 2018, the Customs Code of the Eurasian Economic Union has been one of the key documents in the field of customs regulation. In order to visualize the innovations of the Customs Code of the Eurasian Economic Union we will carry out a comparative analysis of the regulations of the Customs Code of the Customs Union and the Customs Code of the Eurasian Economic Union.

The following comparison criteria were singled out:

• definition of the term " The Commodity Nomenclature of Foreign Economic Activity " in the Code
• the authority responsible for conducting the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union
• regulations for the definition of the classification code for goods
• regulations for making changes to the preliminary decision on the classification of goods, termination of its validity or recall.

In the Customs Code of the Customs Union concept the Commodity Nomenclature of Foreign Economic Activity is considered as an instrument for implementing measures of customs, tariff and non-tariff regulation of foreign trade and other types of foreign economic activity, as well as an instrument for conducting customs statistics within the Customs Union [1]. The category is not directly revealed in the Customs Code of the Customs Union.

In accordance with the Customs Code of the Eurasian Economic Union” the unified Commodity Nomenclature of Foreign Economic Activities is a system for the description and coding of goods. The functional purpose of this system is the classification of goods for the application of customs and tariff regulation measures, export customs duties, prohibitions and restrictions, measures to protect the domestic market, maintain customs statistics” [2]. In addition, the Customs Code of the Eurasian Economic Union noted that the Commodity Nomenclature of Foreign Economic Activities can be used for the purposes of taxing goods and for other purposes stipulated by international agreements, acts and (or) legislation of the Member States.

There are minor changes in the wording of the names of articles in the Customs Code of the Eurasian Economic Union. The new articles determine the procedure for making decisions on the classification of goods, the decision and clarification of the classification of certain types of goods adopted by the customs authorities, as well as the procedure for making decisions and explanations of Eurasian Economic Commission on the classification of certain types of goods.

The next important criterion of comparison is the authority responsible for conducting the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union.

In the Customs Code of the Customs Union, it is stipulated that the technical conducting of the Commodity Nomenclature of Foreign Economic Activity is carried out by the state executive body of the Russian Federation, which is authorized in the field of customs. While in the Customs Code of the Eurasian Economic Union it is indicated that conducting the Commodity Nomenclature of Foreign Economic Activity is carried out by Eurasian Economic Union.

Next, we should stop on the regulations for determining the classification code of goods. Classification of goods - is the definition of their classification codes for the Commodity Nomenclature of Foreign Economic Activity, in other words, the classification of goods to specific commodity items, subpositions in the Commodity Nomenclature of Foreign Economic Activity [3].

The Customs Code of the Customs Union regulates that the classification of goods is carried out by customs declaration and customs control.

Classification of goods can be carried out by the declarant and by the Customs bodies. When the goods are classified by the declarant, declarant  determines the code of the goods in accordance with the Commodity Nomenclature of Foreign Economic Activity when declaring the goods to the customs body. The declarant determines the code of the goods by himself. The customs bodies verify the correct classification of goods. In the event of an incorrect classification of goods, the customs body independently classifies the goods and makes a decision on the classification of goods in a form that is determined by the legislation of the Member States of the Union.