Control over the validity of the declared commodity code

This article considers the problem of control over the reliability of the declared commodity code in the context of the activities of customs authorities. The statistics of decisions on the classification of goods for 2023 is analyzed, revealing an increase in the number of decisions made compared to the previous year, which indicates an increase in the volume of work and the importance of correct classification to ensure correct taxation. Also discussed are the results of the collection of customs payments and the increase in the amount of fines for administrative offenses, indicating an increased level of control and responsibility on the part of customs services. The article emphasizes the importance of developing targeted risk profiles that facilitate more effective detection of offenses and optimization of customs resources.