THEORETICAL ANALYSIS OF THE CLASSIFICATION OF TRANSPORT VEHICLES FOR GOODS TRANSPORTATION ACCORDING TO THE COMMODITY NOMENCLATURE FOREIGN ECONOMIC ACTIVITY

This article analyzes commodity position 8704 – Motor Vehicles for the Transportation of Goods according to the 2022 version of the Foreign Economic Activity Commodity Nomenclature (CN FEA). The author examines motor vehicles in the 8704commodity position based on five criteria: functionality, usage period, engine type, engine parameters, and load-carrying capacity. The various types of motor vehicles included in the 8704commodity position are clarified. Additionally, the technical characteristics of the Tesla Semi electric truck and the Mercedes-Benz GenH2 hydrogen fuel truck are analyzed according to the CN FEA. It is scientifically noted that while the production, import, and export of hydrogen fuel vehicles are being encouraged in foreign countries, the 2022 edition of the CN FEA does not provide a classification procedure for hydrogen fuel vehicles.