Classification of goods as an tool of customs regulation

The purpose. The aim of the work is to study the algorithm of coding of goods and to establish measures of customs and tariff regulation at export, on the example of cotton textile materials according to UKT FEA, in order to ensure the correctness of their customs clearance. To achieve this goal, it is necessary to determine the characteristics of the classification of cotton textiles, to study the criteria for entry of goods into the international market and to establish tariff and non-tariff regulatory measures. Methodology. Methods of logical analysis, generalization of scientific literature, statistical data of export and import of goods are used. The experience of consulting and expert work of the authors in forecasting and analysis of customs and tariff regulation was used to form generalizations. Results. It is established that cotton textile materials are classified in Chapter XI “Textile materials” in group 52 “Cotton”. The main classification features are: fibrous composition of the material, purpose, surface density, type of weave, type of processing, width of the roll. A certificate of origin must be submitted for the export-import of textile goods. The rate of export duty is 0%. The rate of import duty varies from 20 to 1%. It is possible to reduce the rate of import duty in the case of imports of cotton fabrics from EU countries. For the group of textile products the following special requirements are imposed on exports to EU countries: rules for labeling textile products; restrictions on the use of certain chemicals in textiles; requirements for laboratories where textile research is conducted. Customs clearance is carried out on general grounds. Scientific novelty. On the example of the classification of cotton textile materials, the practical application of the classification of goods at the international level for the export and import, tariff and non-tariff measures applied to goods. Practical significance. The need for a unified approach to the classification of goods during expert commodity research and the need to develop a unified methodological approach to the classification of non-food products

classification; nomenclature of goods; UKT FEA; harmonized system; customs tariff; duty rate