Verification of the authenticity of the declared code when moving goods to the customs territory of Russia

Автор: Sergeev A.V., Bukhovets N.V., Kostichev A.S.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-2 (97), 2023 года.

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False declaration of goods remains a serious problem for the economy and consumer safety. Various approaches are used to combat counterfeit goods. The article discusses the verification of the authenticity of the claimed code, which implies checking the classification of goods in accordance with the HS. The need for this type of control is associated with determining the correctness of the origin of the goods, comparing it with the standard, calculating customs payments, applying prohibitions and restrictions. The analysis carried out in the article made it possible to identify the facts of violation of customs legislation, to determine the amount of additional customs payments collected, the imposition of penalties on participants in foreign economic activity (declarants), to identify problems in determining the reliability of the declared code. In conclusion, suggestions for solving problems are given.

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Goods, commodity nomenclature, classification of goods, customs authorities, customs control

Короткий адрес: https://sciup.org/170197595

IDR: 170197595   |   DOI: 10.24412/2411-0450-2023-3-2-97-100

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