DOI: 10.33917/mic-2.115.2024.62-74

The organizational and economic aspects of customs examination of commodity group 0902 of the EAEU TN FEA in modern conditions are considered. Features of the classification of tea and products made from it (commodity group 0902 of the EAEU HS) include the possibility of classifying a drink with the trade name «tea» to other groups of the HS. It is shown that the main data for correctly determining the HS code of a drink with the trade name «tea» are the degree of fermentation, composition and type, weight of packaging and purpose of the product. It has been established that in order to effectively identify tea and reduce the risk of erroneous classification under the Commodity Nomenclature of Foreign Economic Activity, it is necessary to improve existing identification technologies and regulatory documents for tea classification. It is substantiated that organizational and economic measures taken by the state to support the tea industry bring appropriate results, but complete import substitution of a drink with the trade name «tea» is practically impossible. Only partial import substitution is acceptable – this is the active development of the Russian industry for the production of fireweed (angustifolia fireweed).

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