Commodity classification or coding of the goods is the key to smooth and fast customs clearance of cargoes. Each country has its own complex classification of the goods. For purpose of customs clearance to any goods moved through customs border of Ukraine gives the 10 digit code in compliance with Ukrainian Classification of Commodities of international trade.
In turn to each customs code is associating rate of the customs duties and the list of the allowing documents necessary for its customs clearance.
Such coding also is applied to maintenance of unequivocal identification of the goods and used further at filling of the customs declaration and cargoes documents, definition of the list of the customs control procedures, and also declaring of the goods at customs.
Classification is a very complicated process. The Ukrainian Classification of Commodities counts more than 3 thousand positions and explanations to them, besides there is a lot of letters of the State Customs Service explaining the feature of classification of those or other goods, therefore determining accurate code, in certain cases, happens inconveniently even to the expert.
Often happens so that the cost of the goods bought abroad at the comprehensible price, after transportation, payment of all taxes and duties, reception of necessary allowing documents etc. increases so that its further use or sale in territory of Ukraine to become almost senseless.
For commodity code determination it is necessary to give:
- goods complete description;
- material or raw of which it is made, if necessary - a chemical compound;
- goods purpose and its technical characteristics;
- areas of application etc.
In especially difficult cases of classification, for example, in need of definition of a chemical compound of a product, customs authorities can take samples of the goods, with their subsequent direction to the customs laboratory.
You can familiarise with last version of Ukrainian Classification of Commodities under the reference: «Ukrainian Classification of Commodities».