THE SIGNIFICANCE OF CUSTOMS EXPERTISE IN SOLVING THE ISSUES OF CLASSIFICATION OF GOODS UNDER CUSTOMS CLEARANCE

The article deals with issues related to the study of the importance of customs expertise in resolving issues of classification of goods during customs clearance. The paper gives a general interpretation of the concepts of expert and expertise, the main characteristics of various types of expertise. The purpose and objectives of the Harmonized Commodity Description and Coding System are defined. The author presents practical examples of the classification of goods according to the Commodity Nomenclature of Foreign Economic Activity.