Trade characteristics of identification characteristics of ceramic cabinets for the classification of UCGFEA

Purpose. Purpose is to analyzing of the current state of regulatory documentation about the classification of ceramic goods according to UCGFEA, the effectiveness of the application of these norms by customs authorities in solving controversial issues of product classification and the development of proposals for improving the classification of these types of goods. Methodology. During the researches we used regulatory and legislative acts, data from open sources. The scientific methods of knowledge and the analytical methods were used is: systematization, identification, generalization and classification. Findings. The number of questions about commodity descriptions and identification features of ceramic tableware for classification according to Ukrainian classification of goods for foreign economic activity are discussed in the article. Unreliable declaring of ceramic tableware becomes especially important, because it increases that the number of cases in which declarants declare porcelain dishes as earthenware dishes has a lower cost and import duty rate. In addition, the UCGFEA classifier installed on all sorts of ceramic tableware different rates of import duties. Considering the distribution of exports and imports from countries, it was determined that quantitatively exported more porcelain tableware, and much more ceramic tableware is imported. It was noted that despite a wide range of the ways and methods for identifying the trade goods, customs experts often make the wrong classification decisions. The effectiveness of the application by customs authorities of measures of tariff and nontariff regulation with respect to participants in foreign trade is directly dependent on how fully and accurately the classification of commodity is resolved. Therefore, a participant in foreign trade must correctly describe the commodities in 31 column and declare their code in 33 column of the customs declaration. Customs officers, in turn, must carefully control the accuracy of the declared code. Originality. The scientific novelty of the obtained results consists in a thorough analysis of the regulatory legal acts on the classification and customs value of ceramic goods, the definition of problematic aspects and their essence. The practical value. The practical significance lies in identifying problematic aspects of the legal norms on the customs value of ceramic goods, which can be taken into account in the development of regulatory acts on the definition and control of the customs value of goods, as well as in the practical work of the customs authorities

commodity nomenclature; UCGFEA; classification solutions; pottery