Actual problems of identification of medicines for customs purposes

The interest caused by the problem of identification and classification of medical devices is due to the fact that many participants in foreign economic activity unfairly declare false information about goods, including the classification of goods, for example, physical parameters or other characteristics. Because of these actions, participants in foreign economic activity significantly underestimate the amount of customs payments or completely evade their payment. In practice, Customs authorities often have to face difficulties in determining the correct code and value of goods due to specific classification criteria, as well as the lack of a comprehensive information base. The article discusses the general provisions and individual problems that are associated with the identification of this category of goods. A correctly declared code in the goods declaration entails the correct establishment of the correct value, as well as a reasonable accrual when collecting customs duties.