Customs Tariff: Digital Product Codes and Customs Duty Rates

In the article, the structure of the customs tariff is represented by the commodity component (the system of classification and coding of goods) and the fiscal component (the consolidated register of customs duty rates), which operate within the framework of foreign trade turnover as a harmonized system of concretized complementary pairs “digital product code → customs duty rate”, included as applied components of the instrumental digital platform, which allows declarants in automatic mode, using any digital device such as a computer, tablet or phone (with Internet access), to fulfill fiscal duties on payment of tariff customs duties in a timely manner and in full.