Problems and features of footwear classification in the commodity nomenclature of foreign economic activities of the Eurasian Economic Union

The article examines the current problems and features of the classification of footwear products in accordance with the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. The difficulties that arise in classifying shoes to specific product lines, groupings and subheadings related to the variety of materials, design features and purpose of products are analyzed. Special attention is paid to the analysis of classification criteria, such as the upper material, sole and fastening method, which are crucial for product coding. The paper identifies the main controversial issues leading to the risks of incorrect declaration and administrative liability of participants in foreign economic activity. The conclusion is made about the need for a thorough preliminary analysis of the characteristics of the product and the use of all available tools for its unambiguous identification.