This analysis highlights customs processing issues for perfumery products and tariff implications in the EAEU region.
Perfumery and cosmetic products are in high demand on the market, which means that a sufficient amount of them are transported across the customs border of the EAEU. Their classification has a number of features, since there is a risk of classifying it as a different type of product. An incorrectly defined CN FEA code affects not only the customs value and customs duty rate, but also the procedure for applying tariff and non-tariff regulation measures.
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Макарова et al. (2025) studied this question.
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