Authors: Olga N. Zueva, Dr. Sc. (Ec.), Assistant-Prof., Head of Commodity Science and Examination Dprt., Urals State University of Economics

Boris V. Kolesnikov, Applicant for Candidate Degree of Commodity Science and Examination Dprt., Deputy Head of Trade Restrictions and Export Control Office, The Urals Customs Administration

Abstract: The authors analyse the importance of the Harmonized System as a tool of government regulation of logistical flows in international trade. The article demonstrates the role of customs practices of logistical flows administration in international trade.

Keywords: Classification of goods, the Harmonized Commodity Description and Coding System (HS), logistics, logistical flows, declaration of goods, customs payments