Interpretation of goods in unachieved, parsed type for customs integer


Issue: №1 (69) 2022

Heading: Topical issues of science and law enforcement practice


Keywords: customs control, classification of goods, goods in incomplete, unfinished form, the main property of a complete, completed goods.


The problematic aspects of the practice of customs control of goods supplied in an unfinished, disassembled form are analyzed. The application of tariff and non-tariff regulation measures depends on the correct classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity (TN VED), presented in this form for customs declaration. formalization of TN VED in such situations often leads to a lack of a uniform approach in the interpretation of goods for customs purposes and litigation.