THE ROLE OF THE CN FEA CLASSIFICATION CODE IN CALCULATING CUSTOMS PAYMENTS

The article examines the role of the Commodity Nomenclature of Foreign Economic Activity (CN FEA) classification code in calculating customs payments. The main problems faced by participants in foreign economic activity when determining the CN FEA code and their impact on the amount of customs duties and taxes are considered. Based on the analysis of practical examples, typical errors in the classification of goods and their financial consequences have been identified.