Features of determining the code of the commodity nomenclature of foreign economic activity in relation to oil and petroleum products

The article considers the peculiarities of classification of oil and petroleum products crossing the customs border. Classification is a key process in customs clearance, as the code affects customs duties, which vary greatly across different product groups. In this regard, the Russian customs services monitor the classification of goods to ensure the proper collection of duties. The article also provides statistical data on the export of oil and petroleum products for 2018-2020, identifies the problems of reducing revenues to the federal budget from oil exports.