Algorithm analysis of liquid wallpaper coding according to UKTZED with the purpose of proper customs clearance

Purpose. Algorithm analysis of liquid wallpaper coding according to UKTZED with the purpose of the customs clearance. Methodology. System analysis, generalization and data comparison methods based on literature searches have been used during the study. Findings. Liquid wallpaper is a dry mixture consisting of specially selected components: cotton fibers, cellulose, wool, silk, acrylic, etc., and the binding component, that is, the carboxymethylcelluloseadhesive. They differ from traditional wall-paper in manufacturing and application technology; their classification and coding also have special features. Liquid wallpaper of «Silk Plaster» (production – Latvia), imported to Ukraine by – «Facad» LLC are on display in «Epicenter−K» chain stores. The correctness of coding will ensure the uninterrupted work completion during declaration, and the accuracy of customs control. According to DKPP liquid wallpaper have code 20.30.12-90.00 «Paints and varnishes, others, based on synthetic polymers», that is, they are referred to Section C «Production of the processing industry». When constructing the code of liquid wallpaper for UKTZED, it was primarily found that liquid wallpaper belongs to non-food products and refers to chemical production, i. e. it can be classified in Section IV «Production of Chemicals & Allied Industries». This section contains 11 groups. Analysis of the explanatory notes to Section IV makes it possible to refer the liquid wallpaper to group 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS, VARNISHES; PUTTY, OTHER MASTICS; INKS. According to the explanatory note for group 32 liquid wallpaper is of non-fire resistant mixture for the surface preparation. Therefore, the code of liquid wallpaper according to UKTZED is 3214900090. Originality. The study of liquid wallpaper «Silk Plaster» as the object of classification for the purpose of customs clearance is carried out, the justification of the levels of classification, the classification decision are given. The practical value. The correct definition of the code of liquid wallpaper of «Silk Plaster» for UKTZED is important for tariff and non-tariff regulation, during processing and preparation of international documents, statistical observations, etc

coding; liquid wallpaper; classification; «Fasad» LLC; customs clearance; code; UKTZED