Commodity expertise in customs. whether the product is a natural product or falsified and by what indicators

Tutorial reveals the essence and content of commodity science, standardization, metrology and certification as the basis for the procedure for confirming the compliance of the quality of goods with established requirements, is aimed at developing students' knowledge and skills in organizing and conducting customs examination. Includes lecture material, guidelines for studying, practical materials corresponding to lecture topics, questions for self-examination, questions for tests and exams, a glossary, a list of information sources.

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Introduction

In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is assigned to the jurisdiction of the federal state authorities, which means that the legislation in the customs sphere is limited to the federal level. This provision of the Constitution makes it possible to unite the rules of foreign economic activity that are uniform for all, a single procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, and the unity of customs procedures. constitutional provisions customs regulation regulated by the Customs Code of the Russian Federation.

According to the Customs Code of the Russian Federation, one of the components of the customs business in the Russian Federation is the procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, customs control.

In accordance with one of the basic principles for the movement of goods and vehicles across the customs border of the Russian Federation, which is enshrined in Article 14 of the Labor Code of the Russian Federation, all goods and vehicles moved across the customs border are subject to customs clearance and customs control in the manner and under the conditions that provided by the Customs Code of the Russian Federation. The requirements of this principle are mandatory and apply to all persons moving goods and vehicles.

This principle is associated with such a function of the customs authorities as the production of customs examinations and the study of goods. This control function manifests itself constantly, regardless of the categories and quantity of goods transported, as well as the persons moving them, and the types of vehicles.

Thus, the purpose of this work is to consider the features of the customs examination food products.

In this regard, we highlight the following tasks:

1. Consideration of the concept and types of customs examinations.

2. Analysis of the examination of food products carried out by the customs authorities of the Vanino Commercial Sea Port.

1. The concept and essence of customs examinations

1.1 Types of customs examinations

Customs examination - a set of measures carried out by the customs authorities in order to ensure compliance with the customs legislation of the Russian Federation.

Based on the conducted literature analysis, the following types of customs examinations carried out in Russia can be distinguished:

Identification expertise is carried out in order to determine whether the goods belong to a homogeneous group of goods or a controlled list of goods, to establish the individual characteristics of the goods, the conformity of the goods to the established quality characteristics and technical description and must answer the questions:

- to which class or group of homogeneous goods this product belongs;

- determination of the name and belonging of the goods (unknown object), including products (substances), the import / export of which is limited or they are prohibited for circulation:

- establishing the conformity of the goods with the quality characteristics and the technical description for it.

Chemical expertise is carried out in order to establish the chemical composition, the quantitative ratio of various chemical compounds of the object submitted for study and should answer the questions: Zhiryaeva E.V. Expertise in customs and international trade - St. Petersburg: Peter, 2003 - p. 45

- determination of the chemical composition of the object;

- whether it contains elements that indicate belonging to certain groups of goods subject to special control (precious metals, narcotic drugs and SDYAV, ozone-depleting substances, ethyl alcohol, etc.);

- determination of the content of components in the object;

- identification of goods (substance) by chemical composition and ratio of components in it.

Classification expertise is carried out in order to classify specific goods to the positions specified in the Commodity Nomenclature for Foreign Economic Activity of the CIS (TN VED CIS), and should answer the questions:

- identification of the object presented for research:

- determination of the customs name and compliance with a certain code of goods according to the FEACN of the CIS.

Technological expertise is carried out in order to determine the possibility of placing goods under the customs regime of processing on/outside the customs territory of the Russian Federation and under customs control and must answer the following questions:

- determination of the norms for the output of processed products during the processing of a certain type of raw material;

- determining the consumption of raw materials upon receipt of a certain product;

- identification of raw materials in the processed product;

- whether the recycling process is a continuous technological process;

- determination of the place of origin of goods;

- establishment (clarification or confirmation) of the production technology of the goods submitted for examination;

- determining the completeness of the use of raw materials in the production of a particular product.

Certification expertise will be checked in order to establish the quality characteristics of the goods and must answer the questions:

- determination of the brand, variety, type, naturalness of the goods presented for research;

- whether the object under study corresponds to a specific regulatory and technical document;

- whether the investigated product meets existing standards;

- whether the quality of the goods corresponds to the submitted technical documentation;

- determination of belonging of a separate unit to one group.

Material science expertise is carried out in order to determine whether a product belongs to a specific class of substances, products or materials and must answer the following questions:

What material is the material presented for research made of?

product;

- what are the physical, chemical and mechanical properties of the material;

- determination of technological criteria that affect the classification of the material under study.

Merchandising cost expertise is carried out in order to determine the value of the goods on the basis of its quality indicators, its main properties and factors and must answer the questions: Dodonkin Yu.V. Customs examination of goods - M .: Academy, 2003 - from 13

- determination of the customs name of the goods in accordance with the FEACN of the CIS;

- determination of the quality indicators of the goods that affect its value;

- what is the wholesale market value of the goods.

Estimated expertise is carried out in order to determine the consumer value of goods converted into federal property, and must answer the following questions:

- determination of belonging and consumer qualities of the goods presented for research;

- determination of commercial properties in accordance with normative and technical documents;

- what is the wholesale market price of the goods presented for research.

Ecological expertise is carried out in order to determine the possibility of import / export of goods or placement of goods under a specific customs regime and should answer the following questions:

- determining the environmental or operational safety of the goods;

- determining the conformity of the quality of goods with the requirements of GOST and biomedical requirements;

- determination of the presence of ozone-depleting substances;

- determining whether a product (substance) belongs to hazardous waste.

Mineralogical (gemmological) expertise is carried out in order to establish the nature of precious stones, the category of their quality and value and should answer the following questions:

- whether the product is a natural, artificial (synthetic), reconstructed cut or uncut, precious, semi-precious or ornamental stone;

- what is the market value of the stones presented for examination.

Forensic examination is carried out in order to establish the authenticity of customs and other documents that are important during customs control, securities, as well as customs means of identification and should answer the questions:

- how the printed forms are made;

- are there any erasures, corrections in the document:

- whether the object under study (seal, stamp, form, signature on the form) corresponds to the submitted comparative sample;

- whether the excise or special stamp is a product of the enterprises of Goznak of the Russian Federation;

- whether the banknote (check) was produced by an enterprise engaged in the production of banknotes and government securities of the respective country;

- whether the customs seal is counterfeit;

- whether the bar code on the product is counterfeit and whether the information contained in it corresponds to the declared name of the product and its manufacturer.

Artistic expertise is carried out in order to establish the historical, artistic, cultural, scientific significance of works of art and antiques and should answer the following questions:

- whether the object under study belongs to a work of art or culture, whether it is an antique;

- what is the artistic, cultural, historical, scientific significance of this subject.

1.2 Significance and methodology of customs examinations

Appointment of expertise in the implementation of customs control:

Examination of goods, vehicles or documents containing information about goods and vehicles or about the performance of operations (actions) in relation to them is appointed in cases where, in the course of carrying out customs control special knowledge is needed to clarify the issues that arise. Dodonkin Yu.V. Customs examination of goods - M .: Academy, 2003 - p. 34

Control of the correctness of the declared customs value is carried out for certain categories of goods for which the highest ad valorem rates of customs payments are established or for which there is a tendency to underestimate the customs value (Appendix 1).

The examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. Any person who has the necessary special knowledge to give an opinion may be appointed as an expert. An expert is involved in the examination on a contractual basis. When appointing an expert examination at the initiative of the declarant or other interested person, these persons are entitled to submit proposals to the customs authorities on the candidacy of an expert.

On the appointment of an expert examination official customs authority with the consent of the head of this body or his deputy, issues a resolution on this, which indicates the grounds for the examination, the surname, name and patronymic of the expert, the name of the organization in which the examination is to be carried out, the questions posed to the expert, the list of materials and documents provided at the disposal of the expert, and the term for the examination and submission of an opinion to the customs authority.

The decision also states that the expert is warned about administrative responsibility for giving a knowingly false conclusion.

The term of the examination should not exceed: Customs Code of the Russian Federation dated May 28, 2003 N 61-FZ // Information and reference system "Garant"

· periods of temporary storage (Article 103), if the release of goods is not carried out until the results of the examination are received;

six months if the examination is carried out in relation to vehicles;

One year otherwise.

An official of the customs body is obliged to familiarize the declarant or other person with authority in relation to goods, if known, with the decision to appoint an examination and explain his rights, which is indicated in the decision, certified by the specified person or his representative.

The costs of conducting expert examinations incurred by the customs authorities, customs laboratories and other experts and organizations that conducted the examinations shall be reimbursed from the federal budget, except in cases where the examination is not initiated by the customs authorities.

Expert opinion

The expert's conclusion must indicate the time and place of the study, who and on what basis conducted the study, the questions posed to the expert, the objects of study, materials and documents provided to the expert, the content and results of the study indicating the methods used, evaluation of the study results, conclusions questions and their rationale.

Materials and documents illustrating the conclusion of an expert or several experts are attached to the conclusion and serve as its integral part.

If the expert, during the examination, establishes the circumstances that are significant for the case, about which he was not asked questions, he has the right to include conclusions about these circumstances in his opinion. Gabrichidze B.N. Customs law. 2nd ed., corrected. and additional - L .: Law and Law, 2003 - p. 79

If the examination was carried out with the participation of several experts, the conclusion is signed by all experts. In case of disagreement between experts, each of them draws his own conclusions separately.

The customs authority that appointed the examination shall hand over to the declarant or other persons having authority in relation to goods and (or) vehicles, if these persons are known, a copy of the expert's opinion or his message about the impossibility of giving an opinion.

When making a decision, the customs authorities consider the conclusions of experts based on the results of examinations, including those conducted at the initiative of the declarant or other interested person.

Additional and repeated examinations

1. In case of insufficient clarity or completeness of the conclusion, an additional expert examination may be appointed, entrusted to the same or another expert or organization.

2. If the expert's conclusion is unfounded or there are doubts about its correctness, a repeated expert examination may be appointed, the conduct of which is entrusted to another expert.

3. Additional and repeated examinations are appointed and conducted in accordance with Articles 378 and 379 of this Code.

Rights and responsibilities of an expert

1. The expert has the right:

1) get acquainted with the materials related to the subject of the examination;

2) with the consent of the customs authority, involve other experts in the examination;

3) request additional materials necessary for the examination;

4) refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an expert examination. A notice of impossibility to give an opinion shall be submitted to the customs authority that appointed the examination in writing;

5) with the permission of the customs authority to participate in the implementation of specific actions in the implementation of customs control.

2. Information obtained by an expert in the course of conducting an examination or in preparation for its conduct, constituting a commercial, banking or other secret protected by law, as well as other confidential information, must not be disclosed to them, used for other purposes or transferred to third parties, except for the cases provided for in federal laws.

The rights of the declarant, another person with authority in relation to goods and their representatives when appointing and conducting an examination

When appointing and conducting an examination, the declarant, another person with authority in relation to goods and (or) vehicles, and their representatives have the right to:

1) reasoned challenge to the expert;

2) submit petitions for the appointment of a specific expert;

3) submit petitions for posing additional questions to the expert in order to obtain an opinion on them;

4) to be present, with the permission of the customs authority that ordered the examination, during the examination and give explanations to the expert;

5) take samples and specimens of goods (Article 383);

6) get acquainted with the opinion of the expert or his report on the impossibility of giving an opinion and receive a copy of such an opinion or report;

7) apply for an additional or repeated expert examination.

If the petition of the declarant, another person with authority in respect of goods and (or) vehicles, or their representative is satisfied, the official of the customs authority who appointed the examination shall issue an appropriate resolution.

In case of refusal to satisfy the petition, the official of the customs authority must in writing reasonedly inform the person who filed the petition about this.

1.3 Samples and specimens for examination

An official of the customs body, when conducting customs control, has the right to take samples or specimens of goods necessary for examination. An act is drawn up on taking samples or specimens in the form determined by federal agency executive power authorized in the field of customs. The second copy of the specified act is subject to delivery to the person having authority in relation to the goods, if it is established, or to his representative.

In necessary cases, sampling or sampling is carried out with the participation of an expert or specialist.

Samples or samples of goods under customs control, with the written permission of the customs authority, may also be taken by declarants, persons having authority in relation to goods, their representatives, persons and employees of other state bodies.

Samples or specimens shall be taken in the minimum quantities to enable their examination.

Permission to take samples and specimens of goods is issued to persons if such taking: Zhiryaeva E.V. Expertise in customs and international trade - St. Petersburg: Peter, 2003 - p. 77

· does not complicate customs control;

does not change the characteristics of the goods;

· does not entail evasion of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

When taking samples or samples by the declarant, a separate customs declaration for samples and samples is not submitted, provided that they are indicated in the customs declaration for goods.

The declarant has the right to reduce the customs value of the declared goods by the customs value of samples and specimens, if such samples and samples were taken by the customs authority and not returned within the established time limits.

Declarants, persons having authority in respect of goods, and their representatives shall have the right to be present when samples or specimens of goods are taken by customs officials and employees of other state bodies.

Officials of the customs bodies have the right to be present when sampling or samples of goods are taken by employees of other state bodies, as well as other persons.

Declarants and their representatives are obliged to assist customs officials in taking samples or samples of goods, including carrying out cargo and other necessary operations with goods at their own expense. Vishnevsky A. I .. Customs examination of goods - M .: Delo, 2002 - p. 34

Customs officials have the right to take samples or samples of goods in the absence of declarants and their representatives. Taking samples or samples of goods in these cases is carried out in the presence of at least two witnesses.

Customs authorities must be informed about the results of the examination of samples or samples of goods taken by other state authorities, and notify persons about them.

The procedure for taking samples or specimens of goods, as well as the procedure for their examination, shall be established by the federal executive body authorized in the field of customs affairs in accordance with this Code and other legal acts of the Russian Federation.

Upon completion of the study, samples or samples of goods are returned to their owner, except in cases where such samples or samples are subject to destruction or disposal in accordance with the legislation of the Russian Federation, and also when the cost of returning samples or samples exceeds their value.

2. Examination of food products

2.1 Food sampling

As an example, consider technological scheme carrying out of expert control in JSC "Vaninsky Commercial Sea Port". Today JSC "Vanino Commercial Sea Port" is rightly called the main sea gate Khabarovsk Territory. This is a universal year-round port, one of the top ten Russian ports in terms of cargo handling and the largest transport hub in the region. The port is a modern technically equipped enterprise specializing in the processing of almost all types of cargo. Its capacities allow to process annually up to 12 million tons of export-import, transit and cabotage cargo, 3.5 thousand ships and 250 thousand wagons.

Subject of control measures:

Food products (sugar) supplied from India. http://www.logistic.ru

An objectcontrol measures:

JSC "Roskruptorg";

Consider how sugar sampling took place

The consignment- the quantity of goods of uniform quality and name, produced within a certain period of time under the same conditions, intended for import / export, issued with one document certifying the quality and one cargo customs declaration.

Sample- the number of vehicle units taken from the total number of transport units of the train.

Sample size- quantity of goods selected from each lot.

Spot test- a sample taken at one time from non-piece products. It characterizes the quality of the goods in one container place or at a certain level (with a bulk of bulk goods).

Pooled sample- a sample composed of carefully mixed incremental samples taken in the appropriate order and combined in the indicated ratio with the average value of the product characteristics.

Analytical sample- part of the pooled sample that is used for laboratory testing.

Control sample- part of the pooled sample used for repeated or control studies.

Trial- part of the combined sample used for arbitration studies in case of disagreement or appeal against the decision.

1. Acceptance:

Sugar was taken in batches.

A batch is considered the amount of sugar of one name, which must be accompanied by the following documents: a cargo customs declaration, a certificate of origin, a hygiene certificate, an import quarantine permit, a certificate of weight and quality, a phytosanitary certificate.

The document on the quality of sugar contained: http://www.logistic.ru

name of the manufacturer and its trademark;

lot number;

· Name of production;

The name of the organization in which the enterprise is included -

the manufacturer;

the name and address of the recipient;

date of shipment of products;

type of container (and for bags and category);

the number of shipping containers in the batch;

· gross weight of the lot;

lot net weight;

test results (according to quality indicators provided for by product standards);

designation of the product standard.

Each batch is subject to quality control of packaging and transport labeling. The quality of sugar in a damaged shipping container is checked separately and the test results apply only to products in this container.

2. Tools and materials:

The following tools and materials were used for sugar sampling:

Clean dry metal mugs or other containers with a capacity of at least 100 g (used when unloading from railway cars).

Clean metal scoop.

Probe made of stainless steel.

A clean, dry metal or plastic container of sufficient capacity to mix the pooled sample.

A clean, dry metal, wood, or plastic tray with an area large enough to house the pooled sample.

Clean, dry bags made of odorless polymer material or hermetically sealed glass containers with a capacity of at least 2 kg of goods.

3. Sampling procedure:

Sequence of sampling.

Sampling was carried out from the following stages:

general inspection of the lot and assessment of its uniformity by visual inspection and verification of accompanying documents;

determination of the sample size;

· selection of transport units from the train (Table 1), holds of a sea vessel;

sampling for research:

a) taking incremental samples;

b) compiling a pooled sample;

c) sample preparation for laboratory research;

4. Packaging and labeling of the sample:

Sampling of sugar-sand received in bulk in the holds of the vessel

To form a representative combined sample that characterizes a batch of goods, i.e. goods of the same name, located in one hold of the vessel, in the process of pouring granulated sugar from the hold of the vessel into railway cars, 20 spot samples were taken from each of the 1000 tons of granulated sugar in the hold. Of the incremental samples, after mixing them, the prepared combined sample was transferred to the customs laboratory for analysis.

Point sampling of granulated sugar is carried out with a metal mug as it is unloaded at regular intervals. When taking point samples, it is necessary to exclude the ingress of random, foreign impurities from the surface.

5. Formation of the pooled sample:

To achieve representativeness of the sample, a composite (mixture) was formed, which makes it possible to extend the research results to the entire batch of granulated sugar transported in one railway train.

The combined sample will be formed by thorough mixing of all spot samples of granulated sugar.

The pooled sample was reduced by quartering. To do this, carefully mixed granulated sugar was distributed in an even layer in the form of a square on a pallet and divided diagonally into 4 parts in the shape of a triangle. The sugar from the two opposite parts was removed, and the two remaining parts were combined, mixed and again distributed in the form of a square and divided diagonally into 4 parts. Quartering is repeated until a pooled sample weighing 2 kg is obtained.

For refined granulated sugar in bags with a net weight of 0.005 to 0.02 kg, a combined sample mass of 1.0 kg is allowed.

Samples are placed in a clean, dry glass or polyethylene container.

6. Sample packaging and handling

The pooled sample was placed in a double food-grade plastic bag to ensure the safety of the sample. The samples were sealed and labeled with a clear record. The label indicated:

name of the vessel, flag (only for a sea vessel);

sample number according to the register;

· the amount of cargo according to the bill of lading (only for a sea vessel);

Numbers of units of transport containers (wagons, holds);

· Name of product;

· Supplier name;

the name of the recipient;

· date, time of selection;

· FULL NAME. and the position of the persons who selected and sealed (sealed) the sample.

Samples of granulated sugar sent for expert research must be accompanied by an act of sampling drawn up in accordance with the annex to the order of the State Customs Committee of the Russian Federation No. 264 dated 06/25/93 and a label for ensuring the safety of the package. The act of sampling is drawn up in 3 copies, the first copy is sent to the customs laboratory.

Transportation of samples to the customs laboratory should be carried out promptly in order to reduce the time for customs clearance of cargo, the samples were protected from damage, pollution, exposure to water, temperature.

When sampling, the following regulatory and technical documentation was used, which defines the general requirements for the selection and preparation of sugar samples for laboratory research:

GOST 18242-72

GOST 18321-73

GOST 12569-85

Instructions on the procedure for receiving, transferring, storing and disposing of samples (samples) of goods entering the examination (research) at the CTL dated 21.02.98

Rules of the London Sugar Association

· Method GSI/1/2/3-1 (1994) The Determination of the Polarization of Raw Sugar by Polarimetry-Official.

Thus, there were no violations during sampling.

2.2 Examination of food products

There were no cases of refusal to provide information, documents and obstruction in work.

Customs clearance of food supplied under the agreements was carried out on a priority basis and in compliance with the principle of minimum sufficiency of submitted documents. The use of the simplified procedure by the State Customs Committee of Russia for the customs clearance of a number of goods is provided for by Article 133 of the Customs Code of the Russian Federation.

The received food was carried out according to the customs procedure: it was released for free circulation with the peculiarities of movement in the customs territory of the Russian Federation (code 400088).

Customs inspection was carried out selectively, which is provided for by the Customs Clearance Procedure approved by the State Customs Committee of Russia.

State agents SUE “VO Prodintorg” and OJSC “FKK “Roskhleboprodukt” when declaring goods, as a rule, did not provide certificates confirming the compliance of goods with the requirements established in the Russian Federation for mandatory certification. In the absence of separate documents confirming the safety and quality of imported goods, customs, guided by the order of the State Customs Committee of Russia dated March 9, 1999 No. 153, made a decision on the conditional release of goods. This procedure provides for the prohibition of the use of goods and the conduct of customs control until the receipt of certificates, which must be submitted to the customs office within 45 days. However, State Unitary Enterprise "VO Prodintorg" did not submit certificates (permission from the Department of Veterinary Medicine of the Ministry of Agriculture and Food of Russia) in a timely manner. For the untimely submission of certificates, the customs twice drew up protocols on violation of customs rules of the State Unitary Enterprise "Prodintorg" and applied penalties for violation of the terms of customs clearance. The rest of the customs did not use the administrative and economic sanctions granted to them in the control of imported food.

Measures of influence on the recipient of goods provided for in Articles 100 and 102 of the current Customs Code of the Russian Federation in the form of proposals to transfer imported goods that do not have the appropriate certificates under the customs regime of re-export or destruction of customs were also not used.

List of questions to be asked to an expert when appointing examinations and studies for customs purposes (by priority groups of goods)

Issues addressed in the study of food products: http://www.logistic.ru

- determine the name of the product and what TN VED code it corresponds to;

- whether the product belongs to children's or diabetic nutrition;

- whether the product is a food additive;

- whether the quality of the product submitted for research corresponds to the safety certificate;

- whether the study product contains prohibited food additives;

- is the product a natural product or falsified and by what indicators;

- determine the component (ingredient) composition of the product;

- whether this product contains milk fat and what is its content;

- whether this product contains cocoa and what is the content of cocoa butter;

- to determine the content of caffeine in finished coffee products:

- whether the product is white sugar or granulated sugar;

- to determine the consumer qualities and the wholesale market value (price) of the goods.

findingsexpert:

Organoleptic indicators:

Taste and smell - sweet, without foreign taste and smell, both in dry sugar and in its aqueous solution;

flowability - loose (lumps come across that do not fall apart when lightly pressed);

color - white with a yellowish tint (this type is used only for industrial processing);

The purity of the solution - the sugar solution turned out to be opaque, with an insoluble precipitate.

Physical and chemical indicators:

mass fraction (in terms of dry matter):

o sucrose, not less than 99.55% (suitable only for industrial processing)

o reducing substances, not more than 0.050% (for industrial processing 0.065%)

o ash, not more than 0.05% (suitable only for industrial processing)

o ferroimpurities (particles no larger than 0.5 mm), no more than 0.0003%

o moisture, not more than 0.14% (for industrial processing 0.15%, for long-term storage upon shipment 0.1%)

color, not more than:

o conventional units 1.5 (suitable only for industrial processing)

units of optical density

o (ICUMSA units) 104 (for industrial processing 195 at refineries 234)

Thus, the samples are not suitable for entering the mass market, but for industrial processing.

Conclusion: to ensure effective control over the correctness of customs clearance of food imported into Russia.

Conclusions and conclusion

Customs expertise largely determines the nature and content of the activities of customs authorities. The main purpose of customs control is to identify, through various checks, the compliance of customs operations and actions with the provisions and norms of customs legislation.

In the course of the work, based on the literature analysis, the following types of customs examinations carried out in Russia were identified:

· Identification expertise;

· Chemical expertise;

· Classification expertise;

· Technological expertise;

· Certification examination;

· Materials expertise;

· Merchandising cost expertise;

· Appraisal expertise;

· Environmental assessment;

Mineralogical (gemological) expertise;

· Forensic examination;

Art expertise.

Further, the significance and methodology for conducting examinations was considered. It should be noted that the examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. Any person who has the necessary special knowledge to give an opinion may be appointed as an expert.

On the basis of the conducted studies and taking into account their results, the expert gives an opinion in writing on his own behalf.

The analysis examined food products (sugar) coming from India.

During the work, the process of sugar sampling was described in detail. There were no violations during sampling.

As for the examination itself, the expert found a number of significant violations in the consumer properties of the goods described in the work. Based on the results of the expert, it should be noted that the supplied sugar is not suitable for mass consumption, it is intended only for industrial processing.

Thus, it is necessary to ensure effective control over the correctness of the customs clearance of food imported into Russia.

Bibliography

customs examination food sample

1. Customs Code of the Russian Federation dated May 28, 2003 No. 61-FZ // Information and reference system "Garant"

2. Avdokushin E.F. International economic relations. Tutorial. Moscow: Marketing, 2001.

3. Berkov E.A., Galanzhi E.F. Textbook to help students studying customs. - M.: Phoenix, 2002

4. Vishnevsky A.I. Customs examination of goods - M .: Delo, 2002

5. Gabrichidze B.N. Customs law. 2nd ed., corrected. and additional - L .: Law and Law, 2003.

6. Didenko N. Fundamentals of foreign economic activity in the Russian Federation - St. Petersburg: Logos, 2002.

7. Dodonkin Yu.V. Customs examination of goods - M .: Academy, 2003

8. Zhiryaeva E.V. Expertise in customs and international trade - St. Petersburg: Peter, 2003

9. Ivanenko S.I., Fedoskin Yu.G. Customs: What a business person needs to know. In 3 volumes. M.: Russiko, 2002.

10. http://www.logistic.ru

Hosted on Allbest.ru

Research types

There is a classification of customs examinations, including the following studies:

identification
merchandising
materials science
technological and others.

Customs examination is carried out both by one specialist and by a commission, which includes experts with the same specialization. In case of disagreement between the members of the commission, each of them submits his report in the form of an expert opinion.

In situations where the knowledge of various specialists is required, a comprehensive examination is carried out. In this case, each expert examines the materials directly in his specialty.

Commodity expertise

Commodity expertise in the customs business includes the study of the goods, the determination of its quality, origin, composition. It also establishes its safety and compliance with existing standards of standardization. At the end of the study, the expert issues a conclusion, which includes the identified reliable facts.

Commodity expertise is subject to consumer goods from domestic and foreign manufacturers, equipment for various purposes, raw materials for various industries industry. The study includes not only trade, but also the agricultural and industrial sectors in the event of conflict situations.

Commodity research and examination of goods in customs activities include the following:

Contractual examination, carried out in accordance with an agreement or contract. At the same time, the quantity and quality of goods, the condition of vehicles and the quality of packaging materials are checked.

Customs expertise includes research activities, during which the tasks of customs are solved:

raw materials and goods are identified
manufacturer's country is set
commodity coding is revealed
checking the conformity of the goods with the specified marking
a study is carried out to determine the rate of obtaining finished products from processed raw materials, the method of processing is determined and identified.

Identification expertise

Identification customs examination is aimed at establishing the belonging of a given product by its characteristic features to any commodity group or the corresponding list.

relation of the product to food or for technical use
the class or group of goods is determined
the conformity of the quality of the goods with its technical characteristics is determined
the type of goods is determined
the presence of the investigated product in the list of prohibited

In order for the identification customs examination to be more effective, it is necessary to select representative samples of goods, the characteristics and quality of which can provide information on the entire batch. Also, according to the available samples, the compliance of the goods with standardization standards is determined.

There are certain principles for the customs valuation of goods, which are based on international standards applied by the World trade organization. Also, the governing document is the Law Russian Federation"About the customs tariff". The customs value may be determined by the value of transactions for imported, similar or homogeneous goods. Subtraction, addition and various fallback methods are also used.

In principle, all methods can be used in turn. This procedure should be independent of the source of supply of the goods. That is, regardless of the country supplying the goods, the terms of the transaction and other factors, the determination of the value of the goods should take place in a certain direction without any changes.

The procedure for conducting customs examination

The study is carried out by specialists of customs departments or organizations with an expert profile. For its implementation, a person with the necessary knowledge in this area is appointed. When an outside expert is involved, a contract is concluded.

The objects of customs examination may be goods for various purposes, vehicles, customs, transport, transportation and other documents.

The term for conducting a customs examination should not exceed twenty days from the date of submission of the necessary data. However, it may be extended if there are important reasons.

Based on the results of the examination, the expert issues a conclusion that includes all the findings and all the data on the procedure and methods used.

The staff of the Interregional Center for Assessment and Assessment employs experts who have licenses for the right to conduct customs examinations. In addition, modern technical equipment and the existing laboratory allow conducting research of any complexity.

The conclusion issued by the specialists of the ICEA is an authorized document and is accepted by all state bodies of the Russian Federation. Professional approach, objectivity and independence of experts are the main advantage of our company.

Commodity Expertise is subdivided, depending on the objects that are subjected to expert research, into the expertise of food and non-food (domestic and imported) goods, raw materials, semi-finished products, equipment. The sources of information are primary documents ( technical task, GOSTs, TUs, contracts/agreements, TN VED CIS) for the production, transportation, storage, packaging and sale of products. Depending on the purpose of conducting commodity examinations, they are classified: On contract (on fulfillment of the terms of the contract/agreement): On contract (on the fulfillment of the terms of the contract/agreement): checking the quality level of samples of goods; pre-shipment cargo control; condition of transport and packaging facilities; Customs (for customs purposes): identification of goods; determination of the country of origin; Insurance (for insurance companies): Assessment of the damage caused to the insured in value terms, taking into account the loss

Textile fibers - These are flexible, durable bodies with small transverse dimensions of limited length suitable for the manufacture of textiles. Textile fibers are: natural and chemical. By origin, natural fibers are divided into 3 subclasses: vegetable, animal, mineral. Chemical fibers into 2 subclasses: artificial, synthetic. Man-made fiber is a chem. fiber made from natural macromolecular substances. Synthetic fiber is chemical. fiber made from synthetic high molecular weight substances. Fibers can be elementary, i.e., non-dividing in the longitudinal direction without destruction (cotton, linen, wool) and complex, i.e., the fiber consists of longitudinally bonded fiber elements. Fiber properties affect technological process processing them into yarn. Cotton-

Examination of goods, vehicles or documents containing information about goods and vehicles or about the performance of operations (actions) in relation to them, is appointed in cases where special knowledge is required in the course of customs control to clarify emerging issues. 2. The examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. Any person who has the necessary special knowledge to give an opinion may be appointed as an expert. An expert is involved in the examination on a contractual basis. When appointing an expert examination at the initiative of the declarant or other interested person, these persons are entitled to submit proposals to the customs authorities on the candidacy of an expert. 3. About appointment of expertise

Plastics are widely used in many industries. They are classified by composition, in relation to heating, by the nature of binders, by types of filler and other features. There are polymerization and polycondensation plastics according to the method of synthesis. Polymerization materials include polyethylene, polypropylene, polyvinyl chloride, polystyrene, polymethyl methacrylate (plexiglass), etc. Polycondensation materials include polyamides (nylon), polyurethane, polyester (dacron), phenolic plastics, amino plastics, etc. Ornamental materials: bone, horns, mother-of-pearl, glass, wood, etc. Assortment of haberdashery articles made of plastics. Grouped by purpose: Clothing accessories - buttons, buttons, buckles, zippers, etc.; Toiletries - combs, combs, hairpins, clips, curlers, hair bands, etc.; Needlework supplies

Commodity examination is an independent study of the subject of examination (goods), carried out by competent specialists (experts) on the basis of objective facts in order to obtain a reliable decision. The objects of commodity examination are consumer domestic and imported goods, raw materials and equipment. Commodity expertise is widely used in trade, design, industry, etc. in case of disputes. The task of the examination is to protect the consumer from low-quality commodity mass. In the process, the examination determines: 1. compliance of quality indicators with the current guest. 2. The fact of reducing the grade of goods in the process of production and transportation. Reasons for defective goods. Commodity examination is carried out by the chamber of commerce and the bureau of technical examinations. The need for commodity expertise arises when investigating criminal cases in court.

After preliminary finishing, dyeing and printing, the fabrics do not have a presentation. Final finishing is required for the final exterior design. Types of finishes: 1) appritated - applying a dressing to the fabric, which includes adhesives. To stiffen the fabric. Depending on the amount of sizing applied, fabrics are obtained with soft (muslin), medium and hard finishes. 2) Widening of moistened tissue. 3) Calendering. Consumer properties of the fabric. 1) geometric (length, width, thickness). The length of the piece ranges from 10-150m. width is from 40-250 cm. Thickness is from 40-250 cm. Thickness, influences heat protection, steam and air tightness. Properties affecting the service life of the fabric. 1) strength 2) shrinkage. hygienic properties. The hygroscopicity of steam and

Quantitative analysis Includes the operation of measuring properties and finding their numerical values, causes the transition from considering consumer properties to operating with the value of consumer product quality indicators. To measure consumer properties in order to obtain their numerical values, various methods are used. Among them: - measuring, based on the use technical means measurements (indicators of the mass of dust removed by a vacuum cleaner from the control area, the uniformity of grinding coffee in a household coffee grinder, the amount of consumption detergents, water in an automatic washing machine, etc.); - calculated, built on the use of theoretical and empirical dependencies of quality indicators on its parameters. - sociological, based on the identification and collection of opinions of actual and potential

The customer of the state expertise has the right: - to declare the need for a state expertise, including repeated and additional; - appoint state expertise, determine the object and subject of state expertise, its subject, participants in the expert process, the timing of the conduct; - raise the issue of selection, rejection or replacement of an expert organization (expert), receive clarifications and advice from the expert organization (expert) regarding the preparation and conduct of the examination; - receive information on the course of the state examination at all stages of the expert process, give the expert organization (expert) written or oral explanations, comments, recommendations on the conduct of the state examination; - get acquainted with the intermediate and final conclusions of the state examination; - use expert opinion and

The range of ceramic goods is formed under the influence of scientific and technological progress, socio-demographic factors, and changes in styles in decorative and applied arts. The range of fine ceramic products is classified according to the type of ceramics, purpose, type of products, styles, sizes, types and complexity of decoration, completeness. According to the type of ceramics, porcelain, thin-stone, semi-porcelain, faience and majolica products are distinguished. Porcelain products make up 60-65% of the total production of fine ceramics, faience - 32%, majolica - 2%. According to their intended purpose, they allocate dishes for enterprises Catering and household items. Dishes for public catering establishments are specialized by types of establishments (restaurants, cafes, kindergartens, etc.); it should be strictly functional, convenient in storage, washing. Household products are divided into dishes

Leather haberdashery products are made from natural and artificial leather, film materials, fabrics, knitwear and other auxiliary materials. Auxiliary materials are used to fasten parts and finish the product: threads, nails, hairpins, glue, accessories - buckles, locks, buttons. For the production of leather haberdashery, natural leather is used: from the skins of large cattle- calf, outgrowth, half-skinner, yalovka, goby; From the skins of goats - chevro and goat. In the production of haberdashery, artificial and synthetic materials, film and other auxiliary materials are widely used. Leather and haberdashery products are divided into three subgroups: toilet accessories - bags, gloves, belts, mittens; accessories for storing money, documents, household items; travel accessories - suitcases, suitcases, travel

The legal basis for the appointment of an examination, the participation of experts, the procedure for taking information and other issues are defined in the Labor Code. Examinations in customs laboratories, both in connection with the conduct of customs clearance and customs control, as well as customs examinations may be appointed in connection with the trial of an examination (research) in connection with the appeals of others government agencies, cases, dispute resolution in arbitration courts and in cases of customs violations. At the stage of customs clearance, the main task of the examination is to verify the compliance of the information declared in the customs declaration with the real one. This is done for various purposes - for reasonable and exact definition the size of the policy in relation to goods transported across the Russian customs border. Customs expertise

Raw or pasteurized milk in which the amount and ratio constituent parts has not been artificially changed – Normalized Makes the final decision based on the results of the customs examination – Head of the customs authority fish Tea according to the TN VED is classified as a commodity item - 1903 Customs examination of goods is the resolution of issues - In customs units that require special knowledge Muscles are developed satisfactorily, spinous processes of the dorsal and lumbar vertebrae, ischial tubercles, maklocks do not stand out sharply; subcutaneous fat covers the carcass from

Glass products in accordance with the purpose are divided into three classes: household, architectural and construction and technical. Household glass products include dishes, artistic and decorative products for interior decoration, lamp products, mirrors. Glass is an amorphous body obtained by supercooling the melt, regardless of the composition and temperature range of solidification. With a gradual increase in viscosity, it acquires the mechanical properties of a solid. Classify glass by origin, chemical composition, basic properties and purpose. For the manufacture of household utensils and decorative products, oxide glasses are used, in which the main glass formers are oxides of silicon, boron, aluminum, etc. Glasses, in which the main glass former is silicon oxide - SiO2, are called silicate, glasses, where the main glass formers

Qualitative analysis is a logical procedure for mental dismemberment, decomposition of an integral object - the quality of a product - into its constituent elements - consumer properties, the study of each of them and the construction of a hierarchical scheme of relations (connections), i.e., a structure of properties. Qualitative analysis includes the operation of studying the product and materials for it, on the basis of which the entire set of consumer properties of this product that determine its quality is identified and examined, and the operation of building a hierarchical structure (list) of consumer properties of the analyzed product. The study of the product and materials for it is carried out through a thorough study of the features of production and consumption of this product, its analogues and prototypes, existing segments of consumers and products, taking into account their requirements and

Arabic numerals in the marking of round timber on the upper end cut indicate: Diameter of the upper end of the trunk Core-free wood species Spruce Maple Letters "N", "SN" and "T" in the marking of household refrigerators mean Climate class Letters "X" and "Y" in the marking electric cooker stands for Fire class. Metal framed bottles are used for sampling oil products from oil tankers. Railway and automobile tanks. Depending on the type of flour, bread can be: Rye, rye-wheat, wheat and wheat-rye In the marking of petroleum solvents (nefras), the numbers indicate Boiling limits The following information should be reflected in the marking of fur products Trademark manufacturer Name of product, type of fur Size Model, grade, group of defects

3. Types of falsification of goods.

falsification- this is an activity aimed at deceiving the buyer by forging the object of purchase and sale for personal gain. Distinguish:

High-quality falsification - counterfeiting with the help of food additives while maintaining / losing other consumer properties, replacing a product of a higher gradation with a lower one.

Quantitative - fraud due to a significant deviation of the parameters of the product (mass, volume)

Cost - deception, by selling a low-quality product at the price of a high-quality one.

Informational - deception with the help of some distortion of information

Technological - a fake in the process of technological production.

Pre-sale - when preparing goods for sale, release to the consumer

Examination of consumer goods is carried out at the request of trading organizations, industrial enterprises, law enforcement agencies, government agencies, state control and supervision, railway stations and seaports.

Types of expertise: commodity; ecological; judicial; customs; technological; economic.

Reasons for conducting a commodity examination. In the event of disputes between the manufacturer (seller) and the buyer on: 1) the quality of the goods; 2) damage to the goods during transportation; 3) damage to goods in case of accidents and natural disasters; 4) damage to goods during long-term storage; 5) return by the buyer of goods with defects.

8. Standardization, goals, objectives.

Standardization- activities to establish rules and characteristics for the purpose of their voluntary multiple use, aimed at achieving orderliness in the areas of production and circulation of products and increasing the competitiveness of products, works or services.

Main goals of standardization:

increasing the level of safety of life or health of citizens, property of individuals or legal entities, state or municipal property, environmental safety, safety of life or health of animals and plants and assistance in compliance with the requirements of technical regulations;

rational use of resources;

technical and information compatibility;

comparability of the results of research (tests) and measurements, technical and economic - statistical data;

product interchangeability.

Key principles of standardization: voluntary use of standards; maximum consideration in the development of standards of the legitimate interests of stakeholders; the inadmissibility of setting such standards.

13. Order of approval of GOSTs and TUs

18.Means of information about the goods used in the customs examination.

22. Expert opinion, its content.

The expert gives an opinion in writing on his own behalf. The expert's conclusion sets out the research conducted by him, the conclusions drawn as a result of their research and reasonable answers to the questions posed. If the expert, during the performance of the examination, establishes circumstances that are relevant to the case, about which he was not asked questions, he has the right to include conclusions about these circumstances in his opinion. An expert opinion is not mandatory for official the customs body of the Russian Federation, which is processing or considering a case of violation of customs rules, however, disagreement with the expert's opinion must be motivated and reflected in the decision issued after the consideration of the case. In case of insufficient clarity or completeness of the opinion, an additional expert examination may be assigned to the same or another expert. If the expert's opinion is unfounded or there are doubts about its correctness, a second expert examination may be assigned to another expert or other experts.

23. Sampling and samples, the procedure for conducting selection, registration.

The official of the customs body of the Russian Federation, in the production or consideration of which there is a case of violation there. rules, has the right to receive from an individual or an official who is held liable for a violation there. rules, the head or deputy head, other employees of the enterprise, institution or organization, samples of signatures, handwriting, take samples and samples of goods and other items necessary for the examination. not named in the first part of this article. The official of the customs body of the Russian Federation, who is in charge of or is considering a case of violation of customs rules, shall issue a decision on taking samples and specimens. In necessary cases, sampling and sampling is carried out with the participation of a specialist and (or) in the presence of attesting witnesses. A protocol is drawn up on taking samples and specimens.

26.Struktura GOST and TU for products.

27. Commodity classification of foodstuffs.

28 .Grain products. Classification. Quality indicators.

A group of energy products: grain, flour, cereals, bread and bakery products, crackers, lamb and pasta.

Classification of bread: 1) depending on the type of flour: wheat, rye and rye-but-wheat; 2] from the recipe - simple and improved; 3] according to the method of baking - molded and hearth.

Varieties of wheat bread: white bread from wheat flour of the highest, first and second grades, Arnaut Kiev, kalach Saratov, Krasnoselsky.

Rye bread is made from wholemeal, peeled and seeded flour, simple and improved (custard; Moscow).

Rye-wheat bread is baked from a mixture of different varieties of rye and wheat flour in various proportions.

The main assortment: rye-wheat bread, Ukrainian, Borodinsky, Russian.

Range bakery products: loaves, bars, bakery products (high-calorie buns, puff, amateur, small piece, diet, rich), etc.

Varieties of rich bakery products: Butter buns, Butter buns with fondant, Butter cheesecakes with cottage cheese, Vyborg muffins, Novomoskovsk buns, twisted muffins, etc.

Lamb products are made from tough dough, with the addition of sugar, fat, molasses, etc.; after forming the dough in the form of rings, the products are scalded in boiling water and subjected to baking.

Varieties of crackers: 1) in composition - wheat, rye and rye-wheat; 2) according to the recipe - simple and rich.

Plain crackers are made from plain bread.

Butter - with the addition of sugar, fat, eggs, milk to the recipe.

Humidity of products no more than 8-12%.

Assortment of crackers: from wheat flour of the highest grade includes 16 items (Vanilla, Nut); from flour of the first and second grade - 9 items (Road, City).

Pasta is a valuable food product with a long shelf life.

Composition: 72-75% starch; 10-11% proteins; 0.9-1.3% fat; 11-13% water.

Classification of pasta; subdivided into groups A, B, C and classes 1 and 2. Products of group A are made from durum wheat (durum) and premium flour of increased dispersion from durum wheat; Group B - from soft vitreous wheat flour; Group B - from baking wheat flour, which, in terms of quality and quantity of gluten, is not lower than flour from soft vitreous wheat. 1st class products are made from premium flour; 2nd class - from flour of the first grade.

Types of pasta depending on the shape: tubular (pasta, horns, feathers), thread-like (vermicelli), ribbon-like (noodles), curly (shells, stars, alphabet, etc.).

33. Fish products. Features of labeling canned food.

Canned fish and preserves - ready-to-eat and shelf-stable fish products in sealed containers.

AT depending on the raw materials used and production technology canned fish are classified into groups: natural canned fish; canned fish in tomato sauce; canned fish in oil; canned fish - vegetable; canned fish in marinade; fish pates and pastes. Preserves- are not subjected to sterilization and are produced from fish that ripens during salting. Types of preserves: 1) from undivided fish, spicy salting or special. al can salting; 2) from cut fish. Marking: metal cans label stamping method symbols in three rows: first- day month Year; second- assortment sign (up to three digits or letters, plant number); the third- shift number and industry index (P).

Fish semi-finished products- chilled or frozen foods, fully sub-. ready for heat treatment.

Assortment of fish semi-finished products: frozen fish fillet; frozen fish mince; fish of special cutting; soup sets; fish dumplings; fish cakes, etc.

Implementation timeline- from 7 to 72 hours depending on the type and storage conditions.

Caviar- a product of reproduction "formed in the organ of female fish - yastyke. It has a high biological, energy and taste value.

Caviar color: at sturgeons fish color from light gray to black, salmon- orange-red others- mostly greyish-yellow.

Caviar sizes: most large- salmon caviar (4-7 mm), smaller sturgeon caviar (2-5 mm), the most shallow- in partial fish (1-1.5 mm).

Classification by processing method: 1) Grained caviar- the most valuable and widespread. 2) Pressed caviar- made from fresh caviar with a weak shell; it is salted, pressed and tightly packed. 3) Yastik caviar- from fresh or frozen yastiks; it is salted, dried, dried, smoked. 4) Breakthrough caviar- obtained from other fish (cod, herring, partial fish).

Storage conditions: at a temperature of +2 ... -8 "C from 2 to 12 months.

39. Ceramics, composition, types of ceramics, their expertise.

Classification, characteristics of the range of ceramic dishes.

Ceramics - these are artificial silicates of amorphous-crystalline structure, obtained by firing a mass of plastic materials, emaciating substances and fluxes. By appointment, they are divided into household, architectural and construction and technical.

The main molding methods are: plastic molding, mold casting and semi-dry molding.

Classification signs : type of ceramics, method of molding, purpose, shape, size, type of decoration, completeness.

Products are decorated with underglaze and overglaze paints, gold preparation, solutions of salts, coloring oxides and decorative glazes, followed by firing. Depending on the nature of the surface, the decoration can be embossed and smooth.

PORCELAIN (tur. farfur, fagfur, from Persian fagfur), thin ceramic products obtained by sintering porcelain mass (from plastic refractory clay - kaolin, feldspar, quartz); they have a sintered, water- and gas-tight, usually white, sonorous, translucent in a thin layer shard without pores.

Porcelain is distinguished by the composition of the mass (hard, soft, bone) and by the nature of the paintings (underglaze, overglaze). Expensive collectible varieties of porcelain are called by the place of production or by the names of the owners of factories or inventors.

White brilliant color with a bluish tint.

Soft bone china contains 53% flux, 32% clay and 15% quartz. High whiteness and translucency, but strength and heat resistance are higher than those of hard porcelain.

Soft feldspar porcelain is intended mainly for artistic and decorative products, in particular, sculptures.

Fine-stone products have a sintered, non-translucent shard with a water absorption of 0.5-3% painted in grayish, beige tones. It is used for household utensils and art products.

Semi-porcelain - fine-ceramic products with a non-translucent white shard, porosity 0.5-5%. Coated with colorless or colored glaze. They make table and tea utensils, utensils for storing food, and some artistic and decorative products.

Faience - fine ceramic products with a porous shard white color with a yellowish tint. Less mechanical strength, prone to swelling. It makes a dull sound when struck. Used in the manufacture of tableware.

Majolica - fine ceramic products with a white or colored non-translucent crock of various densities. Coated with colorless or colored, transparent or deaf glazes. Apply to art products and household utensils.

Pottery - coarse ceramic products with a coarse-grained colored porous shard, partially or completely covered with fusible glazes

43. Sewing products, classification, assortment.

Classification Under the range of garments understand the list of their products, combined into groups according to certain characteristics. The range of garments is large and complex, includes different kinds and varieties of clothing, hats, as well as bed linen, table linen, etc. Sewing products are classified into classes, subclasses, groups, subgroups, types, etc. Classes of garments: household, sports, special, national, departmental clothing. Each class is divided into subclasses. Subclasses of household clothing: outerwear, light, underwear, bed linen, corsetry, headwear. Products included in subclasses are divided into groups, for example, groups of outerwear: coats, raincoats, jackets, suits, etc. Groups are divided into subgroups according to gender and age, for example, a group of coats - men's, women's, for boys and girls of high school, school, preschool age. Sewing products are distinguished by types that differ in the following features: the specific name, the sex of the consumer, his age, seasonality and time of use, the material used, the purpose of the product. Types of garments are divided into varieties, which are characterized by three features: the name of the product, the style, the complexity of the style. The last step of the classification is the article (product number).