IMPROVING THE SCIENTIFIC-METHODOLOGICAL FOUNDATIONS FOR THE IDENTIFICATION AND CLASSIFICATION OF COMPLEX-COMPOSITION FOOD PRODUCTS UNDER THE COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY (TIF TN)

This article examines the scientific and methodological problems of identifying and classifying complex-composition (multi-component) food products under the Commodity Nomenclature of Foreign Economic Activity (TIF TN), based on the Harmonized System. The expansion of the range of functional, combined and mixed-composition food products in the modern food industry creates significant methodological difficulties for their unambiguous classification during customs control. The study systematizes typical errors in current classification practice and proposes a multi-stage criteria-based model for identifying complex food products, built on the General Rules of Interpretation (GRI 1–6). The proposed model consistently evaluates composition, degree of technological processing, consumer function and commercial presentation; it was tested using milk-fat blends and functional food products as examples. The results demonstrate that the proposed approach substantially reduces ambiguity in the selection of the customs code. The article is of practical value for specialists in food technology, commodity science and customs expertise.