The Identification of the User-Value of the Goods in the International Commodity Nomenclature
The article deals with the principles of classification of goods for customs purposes. The author considers the Uniform Commodity Nomenclature of Foreign-Economic Activities of the Customs Union as a list of user-values located in a certain way. The author’s interpretation of the concept “user-value” is proposed, its priority over all separately taken classification features of Commodity Nomenclature of Foreign-Economic Activities is substantiated.