Problems of classification of goods according to the Customs Code of the EAEU during customs declaration

When moving goods across the customs border of the Union, it is necessary to properly issue customs documents, including in the customs declaration to indicate the correct information about the goods being moved. The article defines the main theoretical aspects of the declaration of goods, as well as the analysis of the control of the correctness of the classification of goods for 2019-2021. Classification of goods for customs purposes is understood as an action taken by the declarant or the customs authority in order to assign goods to a specific commodity item of the HS in accordance with the basic rules of interpretation and determination of the digital code, the amount of customs payments. The Customs Code of the EAEU is based on a Harmonized system of description and Coding of goods. Since the amount of customs payments depends on the HS code, most disputes between participants in foreign economic activity and customs authorities arise precisely on this issue. The article analyzes the classification of goods using the risk management system, cases of AP, for violation of customs legislation in the classification of goods, identified problems and considered further ways to overcome them.