Classification of Vehicles for Customs Purposes

The article discusses the problems of classifying vehicles and self-propelled equipment for customs purposes. It analyzes the identification features of vehicles and establishes the differences between the competing positions of groups 84 and 87 of the Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union. The article provides examples of customs examination of vehicles and summarizes the main issues that arise during the control of their correct classification. It also proposes an algorithm for identifying vehicles, which can help to simplify the control of the correctness of the declared code and simultaneously increase its effectiveness.