Classification Disputes in Customs Regulation: Judicial Practice and Trends

Introduction: the paper examines the judicial mechanisms for resolving disputes on the classification of goods according to the Commodity Nomenclature of foreign economic activity of the Eurasian Economic Union in order to ensure uniformity of law enforcement and predictability of fiscal consequences. The purpose is to systematize the approaches of arbitration courts to determining the product code and to assess their impact on tariff and tax obligations. Objectives: to identify the qualification tools used by the courts; to define evidentiary standards; to typify errors of customs authorities and declarants; to establish the role of legal positions in cases of identical goods. The research methods were the method of formal logic, the method of systemic and structural analysis, as well as the formal legal method and the method of legal modeling. According to the results of the study, four stable models of law enforcement are established as a conclusion: 1) the direct interpretation of the positions and notes of the HS; 2) the comparison of objective properties of goods with technical standards (GOST, UNECE standards); 3) the involvement of judicial commodity expertise in case of insufficient regulatory criteria; 4) the reliance on legal positions in cases of identical goods with a different and identical subject matter. The typical qualification errors affecting import duty rates and the application of value-added tax benefits are recorded.