IDENTIFICATION OF FOREIGN GOODS THAT HAVE NO IDENTIFICATION CHARACTERISTICS OR ARE MOVED IN BULK, IN LIQUID, IN BUNDLE, IN THEIR PROCESSED PRODUCTS

Abstract

The issue of identifying foreign goods in processed products when applying the customs procedure of processing on the customs territory is being considered. Existing methods of identification, established in the Customs Code of the Eurasian Economic Union, are analyzed, and their limitations are identified concerning goods that lack individual identification features, as well as goods that are transported in bulk, liquid, or loose form and used in continuous production processes. The research is based on an analysis of the legislation of the EAEU and regulatory acts of the Russian Federation, statistical data from the Federal Customs Service of Russia, and judicial practice. It is demonstrated that the fundamental contradiction between batch accounting and real production creates a major administrative barrier to the widespread application of the procedure. As a solution, a new method of identification is proposed based on continuous digital accounting of the consumption of foreign goods using data from automated production control systems. A draft amendment to Article 124 of Federal Law No. 289-FZ has been developed and presented for the legislative consolidation of this mechanism. The practical significance of the proposed measures for expanding the use of the customs procedure of processing on the customs territory is emphasized.