Implementation of Commodity Nomenclature for Foreign Economic Activity EAEU 2017 and Difficulties of Translation
The article considers the peculiarities of the sixth edition of the Harmonized Commodity Description and Coding System of the World Customs Organization in the EAEU countries. Reflected the problematic aspects of accession and implementation by individual countries of the EAEU of the recommendations on the application of the Harmonized Commodity Description and Coding System of the World Customs Organization. The comparative characteristic of development of the Harmonized system of the description and coding of the goods and the analysis of changes in a commodity aspect in the current edition of the nomenclature are resulted. A comparative analysis of existing and canceled preliminary decisions on the classification of goods for customs purposes is given, which enabled the author to identify in a number of cases problems of terminological and punctuation nature that make it difficult to make an informed classification decision to officials of customs authorities. Particular attention is paid in the article to the existing inconsistencies in the current version of the supranational nomenclature, related to translation errors. The author also studied the texts of subheadings of the supranational nomenclature for additional details in the interests of the EAEU member countries, and identified some problematic aspects that complicate the use of the nomenclature in the EAEU countries.