Analysis of the Practice of Appealing Customs Decisions in Cases Related to the Classification of Food Products

Abstract

The article presents the judicial practice in cases related to the classification of goods, which is the most ambiguous and inconsistent in the legal aspect of customs relations. Due to several circumstances related to changes in the legislative framework, economic policy to support business, and the mechanization of certain processes for the duties assigned to customs authorities, the adversarial nature of the parties in the processes for appealing classification decisions of customs authorities cannot be realized in its original conception. The author analyzes the statistics of complaints and appeals to the customs authorities, examines the judicial practice of appealing against customs decisions in cases related to the classification of food products, identifies the major issues that require priority solutions, and presents several proposals to eliminate these problems or to minimize their impact. The key factor in the success of appeals against classification decisions of customs authorities has been pointed out, the reasons that led to its formation are described. The results of the research expand the expertise in aspect of the consideration of disputes between the subjects of customs legal relations related to the appealing decisions of customs authorities on the classification of food products, allow to extend the methodology on the research issue in terms of the features of the procedural order of litigations in cases of appealing classification decisions of customs authorities.