PROBLEMS OF CLASSIFICATION OF GROUP 18 OF THE CN FEA (COCOA AND PRODUCTS THEREFROM)

Authors

  • Zaynab Sayfullayeva Tashkent chemical-technological insitute, Uzbekistan
  • Makhmud Khamrakulov Tashkent chemical-technological insitute, Uzbekistan
  • Gofurjon Khamrakulov Tashkent chemical-technological insitute, Uzbekistan

Abstract

This article examines the key challenges associated with the classification of goods in Group 18 of the Commodity Nomenclature of Foreign Economic Activity (CN FEA), which includes cocoa and cocoa-based products. The study highlights the complexity of classification due to the diverse composition of products, the presence of additives, and the overlap with other commodity groups. Particular attention is given to the difficulties in classifying processed and multi-component products, especially those falling under heading 1806 (chocolate and other cocoa-containing products).

References

1. World Customs Organization. Harmonized Commodity Description and Coding System (HS), 2022 Edition. — Brussels, 2022.

2. Global Market Insights. Cocoa Bean Market Size Report 2024–2032. — 2024.

3. RBC Market Research. Chocolate and Cocoa Products Market Analysis. — 2024.

4. Pankratov, V.V. Commodity Classification in Customs Practice. — Moscow: Yurayt, 2021.

5. Kozyrin, A.N. Customs Law and Goods Classification. — Saint Petersburg: Piter, 2022.

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Published

2026-03-27