Analysis and problems of classification of goods according to the customs code of the EAEU

When moving goods across the customs border, it must be declared. This measure is applied for the purpose of customs control over the import and export of goods, as well as the completeness of income received by the federal budget in the form of customs payments. During customs declaration, data on goods, their description, consumer properties and code are entered in accordance with the Customs Code of the EAEU. The article presents the theoretical foundations of the classification of goods according to the Customs Code of the EAEU, as well as an analysis of the declaration of goods according to their consumer properties. In conclusion, the article considers the problems of classification of goods according to the Customs Code of the EAEU, and also suggests measures to improve the mechanism for classifying and determining the code of goods when they are moved across the customs border.