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Commodity Nomenclature and the Classification of Goods for Customs Purposes in the Eurasian Economic Union

This article presents one of the key features customs law—the customs nomenclature and classification of goods. The study demonstrates the its multifunctional nature: its value for customs tariff regulation and the calculation of customs duties, its use for statistical purposes, and for the identification of a good when it is subject to non-tariff regulation. The research examines the concepts of the Commodity Nomenclature of Foreign Economic Activity (CNFEA), its international standardization—the Harmonized Commodity Description and Coding System—the basic rules of customs classification, the legal organizational aspects of maintaining the CNFEA and the adoption of provisional decisions on the classification of a good.