Features of identification in customs clearance of shoes

The topic of identification features in customs clearance of shoes from the point of view of the correctness of determining the code of the Commodity Nomenclature of Foreign Economic Activity is relevant for the purposes of customs control, taxation and foreign trade statistics. The article considers the features of customs clearance of various types of shoes, differences in tax rates and nuances for each type of footwear. To carry out identification and customs control of shoes, 4 samples of shoes were examined. Based on the results of the studies, the main classification features of goods of group 64 according to the HS were identified for identification: the material of the upper and lower, the presence of design features in height, gender and age purpose, size and area of application.