Problems of classification and identification of glass and items from it in the EAEU TN VED: ways of their solution

The article examines the current problems of inaccurate identification and classification of glass and glass products when moving across the customs border. A relationship was revealed between the inaccurate definition of the code of a glass product according to the TN VED and the consequences in the form of losses to the state due to unpaid customs payments, and domestic producers of glass and glass products. A comparative analysis of the main features of ordinary (potassium) glass and lead crystal glass is made in order to prevent unreliable identification of these goods by customs authorities. The statistics on the import of glass and glass products are presented. Recommendations are given on the implementation of measures to prevent inaccurate classification and identification of glass and glass products, as well as to speed up the work of customs authorities in this area.