The role of national detailing in the classification of goods in foreign economic activity for more accurate determination of customs duties

This scientific article examines the role of national detailing of the commodity nomenclature in foreign economic activity in the process of deepening differentiation of the customs tariff. The study is based on a comprehensive approach, including analysis of scientific literature, statistical data, and regulatory documents. The main emphasis is on theoretical aspects and approaches to the classification of goods, as well as identifying gaps in existing research. The authors consider the principles of goods classification based on the commodity nomenclature, problems of classification within the framework of the Unified Commodity Nomenclature of the Eurasian Economic Union, terminological aspects for customs purposes, and the impact of classification accuracy on the calculation of customs payments. Special attention is given to the analysis of the Harmonized System for the Description and Coding of Goods (HS) and its role in international trade and customs regulation.