Received 05.11.2021, Revised 13.01.2022, Accepted 18.02.2022
Purpose. Identification ofclassification features and factors influencing the effectiveness of customs formalities, including the procedure for making a classification decision and determining the identification criteria for customs clearance ofpower tools as part ofan import transaction between businesses.Identification offactors that affect potential risks during customs clearance ofhousehold power tools. Methodology. The studies used methods based on the systematic analysis of statistics. Methods of analysis and synthesis of information, abstraction and grouping were used to summarize the work. Findings. The factors that shape the demand and range of power tools in Ukraine are analyzed. Presented are the TOP-5 best companies of2020, which included German, American and Japanese brands. The main factors that ensure the promotion ofpower tools on the market are identified. The most common trademarks ofpower tools on the Ukrainian market are shown, in particular those used by consumers in everyday life. The role ofclassification is substantiated and classification features for customs identification ofpower tools are presented. The results of monitoring the power tools market and the main factors influencing sales are presented. The data of practical activity of the Department of Customs Information Technologies and Customs Statistics of the State Customs Service of Ukraine on the object of research and customs clearance according to the customs declaration form MD2 are presented. Sufficient for customs identification data of 31 columns of the customs declaration on the description of objects ofresearch in the customs declaration ofthe form MD2 are presented. The statistical analysis of the commodity structure of export-import operations with commodity position 8467 for 2016-2020 in the context ofcommodity positions ofthe Ukrainian classification ofgoods offoreign economic activity is carried out. The indicators offoreign trade of Ukraine on the example of electric drill (code according to UKTZED 8467219900) in the context of commodity position 8467 according to the customs statistics of the State Customs Service ofUkraine for 2020 are analyzed. A comparison ofdata on the structure ofimports for 2021 by months. It is determined that the highest rates ofimports ofpower tools are observed in November and December, which is explained by the growth ofconstruction work in this period. Originality. The scientific novelty of the obtained results is highlighted in the presented wide range of versatility, systematization of classification features of power tools, including household and analysis of identification criteria for customs purposes.The role of declaring classification features sufficient for identification ofobjects ofimport operation during customs clearance is shown. The practical value The practical significance can be determined in the identification of potential risks during the implementation of customs formalities, in particular the customs clearance of imported power tools. The structure of trade turnover in the context of exportimport operations with power tools is analyzed. Sufficient criteria for customs identification of household power tools have been identified.
electrical tools; classification; identification; customs clearance; customs formalities
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