Analysis reveals complexities in customs classification of pharmaceutical goods, suggesting inconsistencies in identification.
The concept of identification of goods implies establishment of its consumer qualities related to purpose, material of production, origin and other characteristics The specificity of customs identification is establishment of correspondence of moving good to data in accompanying documentation and to declared classification code according to Unified Commodity Nomenclature of the Eurasian Economic Union If category of good is complicated from point of view of customs classification then problems can occur related to custom control of reliability of declared data The negative legal practice of customs authorities related to passed classification decisions indicates on insufficiently investigated issue of identification of goods in customs purpose Within the framework of analysis of customs classifier it was established that pharmaceutical production is complicated category from point of view of customs identification as pharmaceutical production The neglect of such characteristics of good as material, purpose, area of application often originates conditions for inconsistent identification of pharmaceutical production in customs purpose The material characteristics of good established separately indicating to application with medical purposes and presence of good in pharmacopoeia doesnt prove labeling of production as pharmaceutical one The development of separate document establishing order of identification of pharmaceutical production is proposed
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A S Pogarskaya (2025) studied this question.
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