Problems of goods identification during customs examination

Abstract

The article is devoted to the study of problematic aspects in the goods identifi cation during the appointment and conduct of customs examination. Problems occurring when formulating questions to an expert and taking samples or specimens of goods for customs purposes are identifi ed. The need to develop regulatory legal documents for customs offi cials that control the procedure for taking samples or specimens of goods which does not contradict the fundamental principles of sampling control is shown. The issues of harmonization of terminology for various groups and types of goods used in regulations of the customs service and in other regulatory legal documents are touched upon.