At the moment when the goods cross the customs frontier each good should get a specific 10-digit code according to the Foreign Economic Activity Goods Nomenclature. The process of getting the code is called classification. There are more than several thousand codes, but each type of goods gets an appropriate code no matter how many goods are transported across the frontier. The choice of the Customs Union unified foreign economic activity goods nomenclature (CU UFEAGN) code determines the amount of customs payments and taxes paid by the declarant. That’s why many foreign economic activity participants consider the classification procedure the most complex in the whole customs clearance process.
The unified foreign economic activity goods nomenclature code is stated in customs declaration.
If the customs officer disagrees with the code, he or she is authorized to make a decision about classifying the goods in accordance with the Customs Union unified foreign economic activity goods nomenclature. The process of goods’ classification can also be called customs classification.
The participant in the foreign economic activity can also disagree with the classification and challenge the decision in a superior authority or in court.