FEATURES OF CONDUCTING COMMODITY EXPERTISE FOR DETERMINING PRODUCT CODES ACCORDING TO UCG FEA

Abstract

The article is devoted to the actual problem of correct classification of goods according to the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA) with the help of commodity expertise. The importance of accurate determination of the product code for the calculation of customs payments, application of measures for regulating foreign economic activity, and administration of value-added tax is emphasized. It is noted that the complexity of the modern range of goods often requires special knowledge and conducting commodity research to establish their classification features. The article analyzes the peculiarities of conducting commodity expertise for the purposes of classification according to UCG FEA, in particular, methods of studying the composition, structure, functions, and purpose of goods. The problematic aspects of the classification of innovative and combined products, as well as products whose classification features have quantitative criteria, are considered. Ways to improve commodity expertise in this area are proposed, such as the use of modern analytical instruments, information technology, and training of highly qualified specialists. The article emphasizes the need for clear legislative regulation of conducting expertise to determine product codes, as in practice, there are cases of involving other institutions in this process, apart from customs authorities. The importance of correct classification of goods for compliance with customs and tax legislation is emphasized, and measures to improve the situation in this area are proposed. The article contains a block diagram of the procedure for conducting commodity expertise during the classification of goods according to UCGFEA, which clearly demonstrates the sequence of stages of this process. The work has practical value for specialists in the field of customs affairs and foreign economic activity, as well as for manufacturers and exporters of products.