Abstract
<jats:p>This article examines the scientific and theoretical foundations of goods identification for customs purposes and provides an analytical review of domestic and international research in this field. The relationship between goods identification processes, the Harmonized System of Description and Coding of Goods, and the Commodity Nomenclature of Foreign Economic Activity is analyzed. The importance of identification results in customs classification decisions and the application of tariff and non-tariff regulatory measures is highlighted. Based on the literature review, the paper substantiates directions for improving goods identification mechanisms, including the use of digital technologies, RFID systems, and artificial intelligence-based classification tools.</jats:p>