Risks of the incorrect declaration of the goods of the group 48 HS arising from customs control

The article examines the problems of identification and classification of paper and paperboard arising at the stage of customs control, problems with the identification and classification of goods of group 48 of the Harmonized System, proposals for the improvement of additional notes to the Harmonized System and changes to the order of the FCS of Russia dated 01.03.2012 No. 34-r.