Problems of Identifying and Classifying Timber of Different Processing Depths

Abstract

In this article the authors consider the problematic aspects of determining the code designation of timber according to Common Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union, depending on the depth of its processing, the types of which can be classified according to the purpose of application and the technology of implementation. The problem of the emergence of a number of facts of inaccurate declaration of goods of timber industry complex on the background of tightening the political course of Russia in relation to the export of strategically important resources in the form of products of timber industry complex. The analysis of terms denoting the types of processing of goods of items 4403 and 4407 of HS EEU has been carried out, the criteria for the distinction of these types of processing have been highlighted. Attention is focused on the increasing trend of substituting the code of goods items that include roughly edged timber and lumber obtained by other methods of treatment (planing, peeling, grinding) The authors suggest a technique of introducing normative criteria, building on the dimensional characteristics of specific lumber to divide the types of wood processing of goods items 4403 and 4407 considering the practice of overseas customs authorities, aimed at eliminating the risk of mixing of goods included in the items 4403 and 4407 HS EEU.