ІДЕНТИФІКАЦІЙНІ ОЗНАКИ ТОВАРУ ЯК ТЕКСТИЛЬНОГО МАТЕРІАЛУ ПІД ЧАС ЙОГО МИТНОГО ОФОРМЛЕННЯ

The article deals with the issue of identification characteristics of goods as textile material during their customs clearance. The modern principles of state regulation of foreign trade activity and the principles of customs regulation imply that the main object of regulation is not the subjects of a foreign trade transaction (participants in foreign economic activity), but the object of a foreign trade transaction, i.e. a specific product with certain characteristics. It is shown that from the same raw material, as a result of a different set of finishing operations, it is possible to obtain finished textile materials that differ significantly in appearance, properties, and purpose. However, the full cycle of finishing TMs of any assortment consists of a number of independent but interrelated stages: preliminary, coloristic (including dyeing and stuffing), final and special finishes. The study examined explanations of the production process of plastic flocked boxes, namely: "The box body is molded from plastic in injection molds, in which a flocked pile of different colors without a fabric backing is glued to the plastic box from the outside. Flocks are mentioned twice in the HS: both as a fiber and as a construction. Flocks are classified in heading 5601 "Wool of textile materials and articles thereof; textile fibers not exceeding 5 mm in length (fluff), textile dust and knots". In addition, materials with imitation of pile are included in heading 5907 of group 59 "Textile materials, impregnated, coated or duplicated; textile products for technical purposes". It is concluded that it is the front surface that serves as a criterion for assigning goods to a particular classification grouping, and goods made of plastic, fully or mainly covered with textile flock, will belong to textile materials and, taking into account the classification features, should be classified in subheading 4202 92 980 0 of the HS. At the same time, the use of the methodology for identifying textile materials, in particular, the identification of materials with various types of finishing and special finishes, makes it possible to significantly increase the reliability of commodity examinations, significantly speed up and facilitate their conduct, and prevent the entry of counterfeit products into the domestic market, which is important in the context of growing international trade.