CLASSIFICATION CHARACTERISTICS AND ALGORITHM OF CODING OF PLASTIC PIPES ACCORDING TO UKRAINIAN CLASSIFIER OF GOODS OF FOREIGN ECONOMIC ACTIVITY WITH THE PURPOSE OF THEIR CORRECT CUSTOMS CLEARANCE

Abstract

Abstract. In recent years, the rate of production and laying of polymer pipelines for various needs of the national economy has been increasing sharply. The existing classifications of plastic pipes are considered. Peculiarities and approaches to the selection of pipe classification features for various engineering systems are analyzed. The main shortcomings of the existing classifications of pipes for various engineering systems are highlighted, namely: the absence of a unified system of pipe classification, commodity classification of pipes, failure to take into account all important consumer properties of pipes for various engineering systems. An algorithm for coding plastic pipes according to Ukrainian Classifier of Goods of Foreign Economic Activity (UCGFEA) was developed for the purpose of their customs clearance. "BIGPIPE" plastic pipes are designed for the construction of water supply networks with a diameter of 2000 mm to 4000 mm. The study of "BIGPIPE" TM "Instalplast" pressure pipes as an object of classification for the purposes of customs clearance, substantiation of classification levels as well as a classification decision was implemented. The correct determination of the "BIGPIPE" TM "Instalplast" pipes code according to the UCGFEA is important for tariff and non-tariff regulation, during the processing and preparation of international documents, statistical observations, etc. The correctness of their coding will ensure smooth execution of work during declaration, clarity of customs control. According to the State Сlassifier of Products and Services (SCPS), "BIGPIPE" pipes have the code 25.21.22.350 "Tubes, pipes and pipelines, unreinforced without fittings, nonreinforced", that is, they are classified in section D "Manufacturing industry products" (25 "Rubber and plastic products"; 25.2 "Plastic products"; 25.21 "Plastic plates, sheets, pipes and profiles"; 25.21.2 "Plastic pipes, tubes, pipelines and fittings"). Taking into account the material used in the production of "BIGPIPE" pipes, this product can be classified in section VII "Polymer materials, plastics and products thereof; caoutchouc, rubber and products from them" and group 39 - plastics, polymeric materials and products from them. So, the code for "BIGPIPE" TM "Instalplast" pipes according to UCGFEA is 3917 21 90 90.