Methodical instructions to practical exercises on the discipline "Merchant, examination in customs (food and non-food products). Which class or group of homogeneous goods includes this product

27.09.2019 Culinary recipes for cottages and houses

Commodity Examination is divided depending on objects that are subjected to an expert study on the examination of food and non-food (domestic and imported) goods, raw materials, semi-finished products, equipment. The source of information is primary documents (technical task, GOST, TU, contracts / contracts, TN VED CIS) for production, transportation, storage, packaging and product implementation. Depending on the purpose of conducting product experts, classify: contract (on the implementation of the terms of the contract / contract): on contractual (on the fulfillment of the terms of the contract / contract): checking the level of quality of product samples; Preload control of goods; state of transport and packaging; Customs (for customs purposes): Identification of goods; determination of the country of origin; Insurance (for insurance companies): Assessment of damage to the insured in value, taking into account the loss

Textile fibers 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 for 2 subclass: artificial, synthetic. Artificial fiber is chemical. Fiber made of natural high molecular weight substances. Synthetic fiber is chemical. Fiber made of synthetic high molecular weight substances. Fibers can be elementary, i.e elasticated in the longitudinal direction without destruction (cotton, flax, wool) and complex, i.e. fiber consists of longitudinally bonded fibers. Properties of fibers affect the technological process of processing them in yarn. Cotton-

Examination of goods, vehicles or documents containing information on goods and vehicles either on the commission of operations (actions) for them is appointed in cases where special knowledge is needed to clarify emerging issues. 2. Examination is conducted by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. As an expert, any person who has the necessary special knowledge for giving conclusion can be appointed. For examination, an expert is attracted on a contractual basis. When appropriating an examination on the initiative of the declarant or other interested person, these persons have the right to submit to the customs authorities proposals for the candidacy of the expert. 3. On the appointment of expertise

Plastics are widely used in many industries. They are classified according to the composition, in relation to heating, by the nature of binders, by type of filler and other features. The polymerization plastics and polycondensation differ according to the synthesis method. Polymerization includes polyethylene, polypropylene, polyvinyl chloride, polystyrene, polymethyl methacrylate (plexiglass), etc. to polycondensation - polyamides (Capron), polyurethane, polyester (lavsan), phenoplast materials, aminoplasts, etc. Details: bone, horns, Pearl, glass, wood, etc. Assortment of haberdashery products from plastics. Grouped by appointment: clothing fittings - buttons, buttons, buckles, zippers, etc.; Toilet objects - ridges, comb, hairpins, clips, hair curlers, hair rims, etc.; Accessories for needlework

Commodity Examination is an independent study of the subject of expertise (product) conducted by competent specialists (experts) on the basis of objective facts in order to obtain a reliable decision. Objects of product expertise are consumer domestic and imported goods, raw materials and equipment. Commodity expertise is widely used in trade, design, industry, etc. In the event of controversial situations. The task of the examination: the protection of the consumer from the poor quality commodity mass. In the process of examination, it determines: 1. Compliance with quality indicators, valid GOST. 2. The fact of reducing the types of goods in the process of production and transportation. The causes of the marriage of goods. Commodity Examination is held by the Chamber of Commerce and Technical Examination Bureau. The need for trade examination arises when investigating criminal proceedings

After preliminary finishes, dyeing and printing fabric do not have a commodity type. Final finish is required for final external design. Types of finishes: 1) Appritered - applying an adhesive to the fabric of the adhesive substances. To give tissue stiffness. Depending on the amount of appreciation appreciation, fabrics are obtained with soft (muslin), medium and rigid trim. 2) widecare of moistened tissue. 3) kalanding. Consumer fabric properties. 1) Geometric (DLNIA, width, thickness). The length of the piece hesitates from 10-150m. Width from 40-250 cm. Thickness from 40-250 cm. Thickness, has an effect on heat shielding, vapor and airtight. Properties affecting the service life of the tissue. 1) Strength 2) Shrinkage. Hygienic properties. Gigroscopicity Paro I.

Quantitative analysis includes an operation for measuring the properties and finding their numerical values, causes the transition from consumer properties to operate with the importance of consumer performance indicators of the product. To measure consumer properties in order to obtain their numerical values, various methods use various methods. Among them: - measuring, based on the use of technical means of measurement (weight indicators of a dust vacuum cleaner with a control area, uniformity of coffee grinding in a household coffee grinder, the amount of consumption of detergents, water in an automatic washing machine, etc.); - Estimated, built on the use of theoretical and empirical dependencies of quality indicators from its parameters. - sociological, based on identifying and collecting opinions of factual and potential

The Customer of the State Examination has the right to: - to declare the need for a state examination, including re-and additional; - to appoint state expertise, identify the object and subject of state examination, its subjects, participants in the expert process, the timing of the implementation; - to issue a question about the selection, discharge or replacement of an expert organization (expert), to receive an explanation and advice on the preparation and conduct of expertise from an expert organization (expert); - to receive information on the progress of the state examination at all stages of the expert process, to give an expert organization (expert) written or oral explanations, comments, recommendations for the conduct of state expertise; - Get acquainted with the intermediate and finite conclusions of the state examination; - use an expert opinion and

The range of ceramic goods is formed under the influence of scientific and technological progress, socio-demographic factors, changing style directions in decorative and applied art. The range of products of fine ceramics is classified according to the type of ceramics, appointment, type of product, shaped, sizes, types and difficulty decoration, completeness. The type of ceramics distinguish porcelain, thin-chamber, semi-spirurophos, faience M Maitolike products. Porcelain products make up 60-65% of the total production of fine ceramics, faience -32, majolica 2%. In the appointment, dishes are isolated for catering and domestic products. Cookware for catering enterprises specializes in the types of enterprises (restaurants, cafes, kindergartens, etc.); It should be strictly functional, comfortable in warehousing, washing. Domestic products divided into dishes

Leather haberdashery products are produced from natural and artificial leather, film materials, fabrics, knitwear and other auxiliary materials. Auxiliary materials are used for fastening parts and finishing products: threads, nails, studs, glue, accessories - buckles, locks, buttons. For the production of leather haberdashea, natural skin is used: from cattle skins - Opake, output, half-shine, Yalovka, bull; From the skins of goats - Shevro and Kozday. In the manufacture of haberdashery products, artificial and synthetic materials, film and other auxiliary are widely used. Leather-haberdashery products are divided into three subgroups: toilet accessories - bags, gloves, belts, mittens; accessories for storing money, documents, business stories; Travel Accessories - Suitcases, Squares, Road

The legal foundations of the appointment of expertise, participation of experts, the procedure for taking information and other issues are defined in TC. Examination in customs laboratories, as in connection with customs clearance and customs control, so customs examination may be appointed in connection with the proceedings of expertise (research) in connection with the appeals of other state bodies, cases, dispute resolution in arbitration courts and on cases of violation of customs. At the stage of customs clearance, the main task of the examination is to verify the compliance of the information stated in the customs declaration, real. This is done for various purposes - for the reasonable and accurate determination of the amount of policies in relation to goods moved through the Russian customs border. Customs Expertise

Raw or pasteurized milk, in which the amount and ratio of the components artificially did not change - the normalized decision makes the final decision on the results of the customs examination - the head of the customs authority, the fish product obtained in the process of the ambulance and processing the smokehouse at a certain temperature before receiving the color of the surface from light golden to a dark golden with a specific taste and smell of smoked - smoked fish on TN EDD refer to the heading - 1903 Customs Examination of goods is a resolution of issues - in customs integers, requiring special knowledge of muscles are developed satisfactory, savory processes of spinal and lumbar vertebrae, deputy bugs , McLocks are not highlighted; subcutaneous fat covers carcass from

Glass products according to the appointment 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 the hyposion of the melt regardless of the composition and temperature area of \u200b\u200bsolidification. With a gradual increase in viscosity, it acquires the mechanical properties of a solid body. Classified glass by origin, chemical composition, basic properties and appointment. For the manufacture of household dishes and decorative products, oxide glass are used in which silicon, boron, aluminum oxides, and other glasses, in which silicon oxide are SiO2, is called silicate, glass, where the main glass console

Qualitative analysis is a logical procedure for mental dismemberment, decomposition of a holistic object-quality product - its component elements - consumer properties, study of each of them and constructing a hierarchical scheme of relations (connections), i.e. property structures. Qualitative analysis includes an operation to study the product and materials to it, on the basis of which detects and investigate the entire set of consumer properties of this product, which determine its quality, and the operation to build a hierarchical structure (list) of the consumer properties of the product being analyzed. The study of the product and materials to it is carried out by a thorough study of the peculiarities of production and consumption of this product, its analogs and prototypes, existing consumer segments and products, taking into account their requirements and

Arabic numerals in the marking of round timber on the upper end slice designated: the diameter of the top end of the trunk. Non-sledding breeds of Wood spruce. household refrigerators Mean the climate class of the letter "X" and "Y" in the markings of the electric stove mean the fire safety class of the bottle in metallic frame Apply to taking samples of petroleum products from oil-filling ships. Railway and automotive tanks. Depending on the type of flour, bread is: rye, rye-wheat, wheat and wheat-rye in marking of oil solvents (nephropes) Figures indicate the scrutiny limits in the labeling of the fur and fur products should be reflected the following information of the manufacturing trademark of the manufacturer product name, view Fur size model, variety, group of defects

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Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher vocational education

Priamursky state University them. Sholom Aleichem

Faculty of Customs and Geographic

Department of Customs Business

Direction 036401 "Customs Case"

COURSE WORK

on discipline: "commodity"

on the topic: "The role of merchant goods in customs"

Performed: Student Groups 4122

A.S. Bulgakov.

Scientific adviser:

THEM. Tishchenko

Birobidzhan - 2013.

Introduction

1. Merchase as science

2. The role of goods in customs

2.1 Customs declaration

3. Commodity nomenclature of foreign economic activity of the Customs Union

3.1 History of Commercial Nomenclature

3.2 Appointment of the Commodity Nomenclature

4. Examination in customs

Conclusion

List of used literature and sources

Introduction

Relevance of the topic.The role of merchant is very deeply affecting the customs services, branched on certain structures and systems.

Analysis of the studied sources and literature.There are many sources affecting this topic. To the most important sources, a textbook A.V. Tolkushkina Customs, as well as the Internet resource www.customs.ru and so on.

Purpose of work.In this paper, I want to narrow about the role of commodity in customs. Customs policies and customs functions are often based on goods, and any other services. Why exactly the goods and services? Everything is very simple, this time is built on money, and accordingly, they need to somehow get. Output trade. And just the same customs services monitor the control of foreign trade operations.

Based on, the following tasks were determined from the goal:

· Determine whether the commodity of the leading science is in customs.

· To find out the main role of merchant in customs services.

· Determine the value of the commodity nomenclature for customs services.

· Analyze custom examination and its connection with the goods.

Object research Customs.

Subject of research - is commodity as science.

1. Merchase as science

Products is a science of goods. Products as a branch of knowledge about goods arose in connection with the development of commodity production and trade, when the need to describe goods, especially for export purposes, imports. It originated in the XVI century, and was formed as a science of goods at the end of the XIX - early XX centuries. This product is a product of material activity created for sale and satisfying any needs. The goods have certain consumer properties that create consumer value in the product. This item is a subject of labor intended to meet the specific needs of a person and distributed by buying and selling.

The goods in its essence possesses two main properties: consumer value - the ability to satisfy any human need and exchange cost - the ability to exchange as a thing in known proportions to another thing or cash equivalent. Products - Applied Economic Discipline, which studies the beneficial properties of labor products, classification and standardization, patterns of formation of the range and its structure, factors that cause the quality of goods, ways to control and evaluate and the conditions for the conservation of goods during transportation and storage. The goods can also be called, as one of the units of foreign trade relations, which is most important in customs.

Merchant products are engaged in purposeful activities to study the consumer value of the goods, the formation of the range and quality of goods and ensuring safety.

The main method of merchant - the method of a systematic approach based on the methodology of scientific consciousness is based on the study of objects as systems.

The main tasks of the merchandise as a scientific discipline at the present stage of the development of market relations are:

· Study and identification of general patterns of formation and manifestation of the consumer value of goods;

· Study and further development of scientific principles for the formation of terminology, classification and coding for various groups of goods (for use in modern computer technologies);

· Study and development of principles and methods for managing quality assortment of goods;

· Activation of creative ties and exchange of information on goods both within the country and internationally;

· Conducting customs examinations.

2. The role of goods in customs

Many questions related to the cash turnover often intertwined with trade relations both within the country and abroad. It follows from this that the predominant method of replenishment of the budget is trade. Therefore, if trade relations have a foreign policy, then customs services are engaged in this, directly to control and provide turnover. It follows from this that the tasks of the merchant is firmly linked to the main tasks of the customs service of Russia - the implementation of efficient control over the importation and export of goods from the country. A wide variety of goods and their quantity moved across the border of the Russian Federation, sets the tasks to customs authorities not only on the protection of the country's economic security, but also to protect the interests of consumers of goods. Recently, the role of customs authorities in solving such state, political and social programs as defense ambient, Consumer Protection - Ensuring Safety of Life and Health. The value of goods is very large and during customs examinations. The main goal of the customs examination is to check the compliance of the product information declared in the State Customs Declaration (GTD), the real characteristics of the goods imposed on customs clearance for a more accurate and reasonable collection of customs taxes and fees. In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is classified as federal state authorities, which means that the legislation in the customs sphere is limited to the federal level. This provision of the Constitution allows us to combine uniforms for all the rules of foreign economic activity, a single procedure and conditions for the movement of goods and vehicles through the customs border of the Russian Federation, the unity of customs procedures. The constitutional provisions of customs regulation are governed by the Customs Code of the Customs Union. According to the Customs Code of the Customs Union, one of the components of the customs in the Russian Federation is the procedure and conditions of movement through the customs border of the Russian Federation of goods and vehicles, customs control. In accordance with one of the basic principles of the movement of goods and vehicles through the customs border 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 provided for by the Customs Code of the Customs Union. 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 customs authorities as the production of customs examinations and the study of goods. This control function manifests itself constantly regardless of categories and the number of moved goods, as well as persons moving, and varieties of vehicles.

Through the customs border of the Russian Federation there are a variety of products, starting with goods in an easy industry, household appliances, cars, resources, ending with the heavy industry. According to the Customs Code of the Customs Union in the practical activity of the customs authorities, the following concept is provided "Goods - any movable property, including currency, currency values, electric, thermal, other types of energy and vehicles."

Customs authorities are carried out with goods placed under customs procedures, numerous operations. Common operations include, inspection, measurement, moving within customs warehouses. More complex operations include partition crushing, formation, sorting, packaging, repacking, labeling, improvement operations external view. To carry out such operations requires the permission of the customs authority. All actions with goods should not change the characteristics of the goods.

Products that can harm other goods subject to customs procedures, or requiring special storage conditions, are sent to customs warehouses. Warehouses are two species, open and closed. Open includes those customs warehouses to which there is access to persons with the authority in relation to goods. Closed warehouses include those access to which only the owner of the warehouse is allowed.

To the number of goods that can move across the customs border of the Russian Federation, it is customary to attribute all products intended for commercial use in order to profit:

· Different types of energy;

· Vehicles of any destination;

· Any movable property, such as furniture, refrigerators, shoes, carpets, etc.;

· Securities, precious stones and metals;

· Objects of foreign trade activities of purchase and sale or exchange (barter supplies);

· intellectual property.

The concept of "goods" in customs practice does not include vehicles used for international transport of passengers and goods, including containers and transport equipment.

In the TC TC, all goods passing through the customs border of the Russian Federation were divided into:

· Russian Goods - Products originating from the Russian Federation or goods issued in free appeal in the Russian Federation, that is, goods that can be disposed of without the permission of customs authorities;

· Export goods - goods exported beyond the limits of the Customs Territory of the Russian Federation without commitment to their import to this territory. Leaving the limits of the state territory of Russia, these goods are taken into account by customs statistics of foreign trade as exported.

· Fully produced in the territories of the Member States of the Customs Union;

· Imported into the customs territory of the Customs Union and acquired the status of goods of the Customs Union in accordance with the TC TC and (or) international treaties of the Member States of the Customs Union;

· Made in the territories of Member States of the Customs Union from the goods mentioned above, and (or) foreign goods, and acquired the status of goods of the Customs Union in accordance with the TC TC and (or) international treaties of the Member States of the Customs Union.

2.1 Customs declaration

In accordance with the Customs Code of the Customs Union, all goods placed under customs procedures are subject to customs declaration. This is done by a declarant or a customs representative acting on behalf of the Declarant. There are several types of customs declarations:

· Declaration for goods;

· Transit declaration;

· Passenger declaration;

· Declaration for vehicles.

Information to be directed to the Declaration is limited only to the information that is necessary only for calculating and invalidation of customs payments, the formation of customs statistics and the application of the customs laws of the Customs Union and other legislation of the Customs Union member states. The declaration can be represented in electronic form in accordance with TCTS. The presentation of the customs declaration in writing should be accompanied by the submission to the customs authority of its electronic copy.

Russia's transition to market conditions of business provides for the saturation of the country's domestic market with high-quality and competitive goods that contribute to the satisfaction of various needs. In this regard, the role of the state increases in guaranteeing high-quality goods. The legal basis for ensuring consumer guarantees in matters of product quality and services are the laws of the Russian Federation "On the Protection of Consumer Rights", "On Standardization", "On Certification" and "On Support Measurement".

3. Commodity nomenclature foreign Economic Customs Union activities

One of the most important<документом> Foreign trade turnover is a commodity nomenclature of foreign economic activity of the Customs Union. Currently, the list of goods is very high and for the standard approach of their properties, it is required to introduce unified rules for assessing qualitative signs of goods. That is, in simple language, each product is assigned a certain code and with the help of the product nomenclature, the product is certified.

3.1 History of Commercial Nomenclature

The commercial nomenclature of foreign economic activity was initially created and introduced in the USSR after joining the international convention on the harmonized system of description and coding of goods. For the first time, TN WED USSR was published in 1990.

After the collapse of the USSR, the commodity nomenclature of foreign economic activity of the Commonwealth of Independent States was developed and adopted. On November 3, 1995, an agreement was signed in Moscow on a unified commodity nomenclature of foreign economic activity of the Commonwealth of Independent States. Governments 12 of the CIS member states, seeking to unify the forms of customs statistics and the simplification of customs procedures, agreed on the adoption of the Unified TNF in the CIS, based on the basis of the harmonized system of description and coding of goods of the World Customs Organization. Commissioning TN WED CIS took place on January 1, 1997.

With the creation of the Customs Union, the EurAsEC developed a single commercial nomenclature of foreign economic activity of the Customs Union. Approved by the decision of the Interstate Council of the Eurasian Economic Community (the highest body of the Customs Union) of November 27, 2009 No. 18, as well as the decision of the Commission of the Customs Union of November 27, 2009 No. 18. Entered into force on January 1, 2010.

3.2 Appointment of the Commodity Nomenclature

Commodity nomenclature of foreign economic activity of the Customs Union (TN VED TS) is a register of goods applied by customs authorities and participants in foreign economic activity (VED) for customs operations. Accepted by the Commission of the Customs Union, in TN VED is an expanded Russian version of the harmonized system (HS) developed by the World Customs Organization and adopted as a basis for a commodity classification in the European Union and others.

The main goal of creating TN WED TS is as follows:

· Promote international trade;

· Simplify the collection, comparison and analysis of international trade statistics;

· Promote the standardization of foreign trade documentation;

· Unify commercial and customs documents.

In TN VED TS, a system of classification of goods, intended for their coding and identification during customs processing, which allows:

· Make customs economic operations (charge customs payments, identify customs value, to report, planning, etc.);

· Study of the commodity structure of foreign trade. FCS of Russia participates development and supplement.

Each product is assigned a 10-digit code (a 14-digit code is applied for a number of goods), which is further used when making customs operations, such as declaration or charging customs duties. Such coding is applied to ensure the unambiguous identification of goods moved across the customs border of the Russian Federation, as well as to simplify the automated processing of customs declarations and other information provided by the customs authorities in the implementation of the VED participants. The classifier consists of 21 partitions and 99 groups (77.98 and 99group of TN VED is currently reserved and not used).

The 10-digit product code for TN VED is:

· 2 First digits (for example, 72 - ferrous metals) - Commodity group TN VED;

· 4 First digits (for example, 8904 - cast iron anterior and mirror, in bars, dwarfs or other primary forms) - commodity position;

· 6 first digits (for example, 890432 - an email allegiated cast iron, containing 0.5% or less phosphorus) - commodity subproduction;

· 10 digits, full product code, which is indicated in a cargo customs declaration (for example, 8904327680-cast iron, anterorable ignorated, containing more than 1 wt.% Silicon) is a commodity sub-closure.

The definition of the code of the transported goods is entrusted to the declarant, but its correctness is controlled by the customs authorities. The main criteria that are used to classify:

Material from which the goods are made;

Functions that the product performs;

Degree of processing (manufacture).

The main unit of measurement of goods is TN VED TS - weight in kg. The Code of the WED assigned to the transported product was used to calculate the customs payments payable, as well as the use of special measures to it, if such is provided for these goods.

4 . Expertiseincustomsbusiness

Merities are closely associated with such a procedure as customs examinations. Ensuring the legality and law enforcement in the state between different subjects of the consumer market regarding the production, implementation and consumption of goods and services led its appearance.

Examination - a study by a specialist (expert) of any questions, the solution of which requires special knowledge in a specific area: science, technology, art, etc. Examination is one of the objective ways to solve various conflict situations. The objectives and objectives of the examination depend on the list, the issues solved in its implementation. Retailing Nomenclature Declaration of Customs

In accordance with the legislative acts operating in the Russian Federation, only experts can conduct an examination. An expert is a specialist who has a special vocational education and knowledge necessary to address issues related to the conduct of expertise.

In accordance with the Customs Code of the Customs Union, the customs examination is an organization and conduct of research carried out by customs experts and (or) other experts using special and (or) scientific knowledge to solve the tasks in the field of customs regulation.

The legal basis for customs examinations of goods is the main document of the Customs Service - the Customs Code of the Russian Federation (TC RF). Based on this document, the FCS of the Russian Federation develops regulatory documents, including for customs examinations.

In accordance with the TC TC in the process of the production of customs examinations, questions are allowed to establish:

· Countries of origin of goods;

· Customs value of goods;

· Identification of goods, including raw materials after conducting operations for its recycling;

· Physical I. chemical structure and the composition of goods;

· Brands, varieties, types and quality of goods;

· Production technologies;

· Sources of raw materials for the production of goods;

· Product exit standards for raw materials processing and other goods;

· Accessories of goods to narcotic drugs, potent, poisonous, poisoning substances;

· Operational and technological safety of goods;

· Product accessories for objects of the artistic, historical and archaeological doors of the peoples of the Russian Federation and foreign countries, as well as other issues that require special knowledge.

The main goal of the customs examination is to check the compliance of the information about the goods stated in the State Customs Declaration of the State Customs Declaration, the real characteristics of the goods submitted to customs clearance for accurate and reasonable challenges of the necessary taxes and fees. It is closely related to the main task of the Customs Service of the Russian Federation - the implementation of effective control over the importation and export of goods.

Briefly I will bring the type of customs examinations:

· Identification examination It is carried out with the aim of determining the affiliation of goods to a homogeneous group of goods or a controlled list of goods, establishing individual characteristics of goods, compliance with the goods established quality characteristics.

· Chemical examination It is carried out in order to establish a chemical composition, the quantitative relationship of various chemical compounds of the object submitted to the study.

· Classification expertise It is carried out in order to assign specific goods to the positions specified in the commercial nomenclature of the foreign economic activity of the CIS (TN WED CIS).

· Technological examination It is carried out in order to determine the possibility of premiting the goods under the customs regime of processing on (outside) the customs territory of the Russian Federation and under customs control.

· Certification expertise It is tested to establish the qualitative characteristics of the goods.

· Material science examination It is carried out with the aim of determining the affiliation of goods to a specific class of substances, products or materials.

· Merchant value expertise It is carried out to determine the cost of goods based on its qualitative indicators, its main properties and factors.

· Evaluation expertise It is carried out with the aim of determining the consumer value of goods facing federal property.

· Environmental assessment It is carried out with the aim of determining the possibility of import (export) of the goods or the premises of the goods for a specific customs regime and must answer questions.

· Mineralogical (hemologic) examination It is carried out in order to establish nature precious stones, the categories of their quality and cost.

· Criminalistic examination It is carried out in order to establish the authenticity of customs and other documents based on customs control, securities, as well as customer identification tools.

· Art historical examination It is carried out in order to establish the historical, artistic and cultural, scientific importance of works of art and antiques.

Immediately after the customs examination, the expert concludes in writing from his face. In conclusion, the venue of the examination should be specified, the execution time, the exact date, by whom and what basis this operation was carried out. The necessary data and materials used in the customs examination should also be fixed in the conclusion of the expert. Materials and documents illustrating the conclusion of an expert or several experts are attached to the conclusion and serve its component. If the examination was conducted at 2 or more experts, then the conclusion is signed by all experts. With misapproving each other, the experts will fix personal conclusions separately. When deciding, the relevant authorities consider conclusion and make direct conclusion.

In some cases, it is necessary to conduct a re-examination, in such cases as:

· Naturalness or inferiority of expertise;

· Unreasonable conclusion;

· Doubt in the correctness.

Conclusion

In this term paper I was narrated by the main role of the science of commodity in customs. The turnover between the countries existed since ancient times to this day exists. Over time, this process is upgraded by adding new aspects. Customs services appeared together with foreign trade relations, and also develop. An innovative goods appear with each new day and, of course, as I pointed out earlier, many will undergo customs procedures, including expertise. All of them will be coded in the nomenclature. Any operations committed by customs authorities will deal with goods, and accordingly, the goods are part of the merchant.

The tasks have been safely studied and resolved.

Bibliography and sources

1. A.V. Tolkushkin - Customs. Moscow 2011 Yeraight.

2. Internet resource http://www.znaytovar.ru/s/tovarovedenie.html.

3. Internet resource http://www.znaytovar.ru.

4. Site of the Federal Customs Service of the Russian Federation www.customs.ru.

5. Theoretical foundations of goods and expertise: a tutorial for bachelors,

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Introduction

In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is classified as federal state authorities, which means that the legislation in the customs sphere is limited to the federal level. This provision of the Constitution allows us to combine uniforms for all the rules of foreign economic activity, a single procedure and conditions for the movement of goods and vehicles through the customs border of the Russian Federation, the unity of customs procedures. The constitutional provisions of customs regulation are governed in the Customs Code of the Russian Federation.

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

In accordance with one of the basic principles of the movement of goods and vehicles through the customs border of the Russian Federation, which is enshrined in Article 14 of the Labor Code of the Russian Federation, all products and vehicles moved across the customs border are subject to customs clearance and customs control in the manner and on 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.

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

In this regard, we highlight the following tasks:

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

2. Analysis of the evaluation of food products conducted by the customs authorities of the Vaninsky Maritime Trading Port.

1. The concept and essence of customs examinations

1.1 Types of Customs Expertise

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

On the basis of the conducted literary analysis, the following types of customs examinations conducted in Russia can be distinguished:

Identification expertise It is carried out with the aim of determining the affiliation of goods to a homogeneous group of goods or a controlled list of goods, establishing individual characteristics of goods, compliance of goods established by high-quality characteristics and technical description and should answer questions:

- Which class or group of homogeneous goods includes this product;

- identifying the names and accessories of goods (unknown object), including products (substances), the import / export of which is limited or they are prohibited:

- establishing the compliance of the goods with high-quality characteristics and technical description on it.

Chemical expertise It is carried out in order to establish a chemical composition, the quantitative relationship of various chemical compounds of the object submitted to the study and should answer questions: Zhiryaeva E.V. Examination in Customs and International Trade - SPb.: Peter, 2003 - with 45

- determination of the chemical composition of the object;

- whether it does not contain elements indicating belonging to certain groups of goods to be specialized (precious metals, narcotic drugs and dying, ozone-depleting substances, ethyl alcohol, etc.);

- determining the content of components in the object;

- Identification of goods (substances) for the chemical composition and the ratio of components in it.

Classification expertise It is carried out in order to assign specific goods to the positions specified in the commercial nomenclature of foreign economic activity of the CIS (TN WED CIS), and must answer questions:

- identification of the object presented for research:

- definitions of customs name and compliance with a specific product code on the TN WED CIS.

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

- determining the norms of recycling products during the processing of a certain type of raw materials;

- determining the consumption of raw materials when obtaining a certain product;

- identification of raw materials in the processing product;

- whether the processing process is a continuous technological process;

- determining the place of origin of the goods;

- establishment (refinement or confirmation) of the production technology presented for research;

- determining the completeness of the use of Cyrus in the production of a specific product.

Certification expertise It is tested to establish the qualitative characteristics of the goods and must answer the questions:

- definitions of brand, varieties, species, naturalness presented for product research;

- is it true for a specific regulatory document under study;

- whether the goods studied are compliant with existing standards;

- whether the quality of the product of the submitted technical documentation is true;

- Definitions of belonging a separate unit to one group.

Material science examination It is carried out in order to determine the affiliation of goods to a specific class of substances, products or materials and must answer questions:

- What material made presented for research

product;

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

- definitions of technological criteria affecting the classification of the material under study.

Merchant value expertise It is carried out in order to determine the cost of goods based on its qualitative indicators, its main properties and factors and should answer questions: Dodonkin Yu.V. Customs Examination of Goods - M.: Academy, 2003 - from 13

- definitions of the customs name of the goods according to TN WED CIS;

- Definitions of high-quality indicators of goods affecting its value;

- What is the wholesale market value of the goods.

Estimated expertise It is carried out in order to determine the consumer value of goods facing federal property and should answer questions:

- Definitions of belonging and consumer qualities of the goods submitted to the study;

- definitions of commodity properties in accordance with regulatory documents;

- What is the wholesale market price of the goods represented on the study.

Environmental expertise It is carried out with the aim of determining the possibility of import / export of goods or the placement of goods for a specific customs regime and should answer questions:

- definitions of environmental or operational safety of goods;

- determining the compliance of the quality of goods by the requirements of GOST and medical and biological requirements;

- determining the presence of ozone-depleting substances;

- Definitions of goods (substances) to hazardous waste.

Mineralogical (hemological) expertise It is carried out in order to establish nature of precious) stones, the categories of their quality and cost and should answer questions:

- whether the goods are natural, artificial (synthetic), reconstructed faced or unroquired, precious, semi-precious or diverse stone;

- What is the market value of the stones presented on the study.

Criminalistic examination It is carried out in order to establish the authenticity of customs and other documents based on customs control, securities, as well as customer identification tools and should answer questions:

- which method made printed forms;

- Are there any submits, fixes in the document:

- whether the object under study matches (printing, stamp, form, signature on the letter) presented by the comparative pattern;

- whether an excise or special brand products of enterprises of the Crimean enterprises of the Russian Federation;

- whether the banknote (check) is made by the company carrying out the production of monetary signs and government securities of the relevant country;

- whether the custom seal fake;

- Is the stroke code on the product fake and whether the information contained in it is the claimed name of the goods and its manufacturer.

Art historical examination It is carried out in order to establish the historical, artistic and cultural, scientific significance of works of art and objects of antiques and should answer questions:

- is it referred to the subject of art or culture, whether it is the subject of antiques;

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

1.2 Meeting and Methodology for Customs Expertise

Appointment of expertise in the implementation of customs control:

Control of the correctness of the claimed customs value is made in certain categories of goods on which the highest adjustable rates of customs payments are established or on which there is a tendency to undertake customs value (Appendix 1).

Examination is carried out by experts of customs laboratories, as well as other relevant organizations or other experts appointed by the customs authorities. As an expert, any person who has the necessary special knowledge for giving conclusion can be appointed. For examination, an expert is attracted on a contractual basis. When appropriating an examination on the initiative of the declarant or other interested person, these persons have the right to submit to the customs authorities proposals for the candidacy of the expert.

On the appointment of the examination, the official of the customs authority with the consent of the head of this body or his deputy makes a decision on this, which indicates grounds for expertise, the name, name and patronymic of the expert, the name of the organization in which the expertise must be conducted, the issues posed before the expert , a list of materials and documents provided by the expert, and the period of examination and submission to the customs authority.

The resolution also indicates the prevention of an expert on administrative responsibility for the gift of a deliberately false conclusion.

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

· Time of temporary storage (Article 103), if the issue of goods is not carried out until the results of the examination are obtained;

· Six months, if the examination is carried out in relation to vehicles;

· One year in other cases.

The official of the customs authority is obliged to acquaint the Declarant or other person with powers in relation to the goods, if it is known, with a decree on the appointment of expertise and explain its rights about what the corresponding mark is made in the decree certified by the specified person or its representative.

Experts' costs that arose from customs authorities, customs laboratories and other experts and organizations who conducted experts are reimbursed at the expertise's expertise, except for the examination cases not at the initiative of the customs authorities.

Expert opinion

In the conclusion of the expert, the time and place of the study should be indicated, by whom the foundation conducted research, issues submitted to the expert, research facilities, materials and documents provided by the expert, the content and results of research indicating the methods applied, evaluation of research results, conclusions According to questions and their rationale.

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

If the expert in conducting an examination establishes the existing circumstances for the case, about which he was not issued by questions, he is entitled to include conclusions about these circumstances in his opinion. Gabrichidze B.N. Customs law. 2nd ed., Corrected. and add. - L.: Law and Law, 2003 - from 79

If the examination was conducted with the participation of several experts, the conclusion is signed by all experts. When disagreements between experts, each of them makes his own conclusions separately.

The customs authority appointed an examination, presents the declarant to either other persons with the authority in relation to goods and (or) vehicles, if these persons are known, a copy of the expert's conclusion or its reports of impossibility to make a conclusion.

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

Additional and re-examination

1. In case of insufficient clarity or completeness, additional expertise may be appointed, assigned to the same or other expert or organization.

2. In case of unreasonable, an expert opinion or doubt in its correctness may be appointed re-examination, which is entrusted to another expert.

3. Additional and re-examinations are assigned and carried out in accordance with Articles 378 and 379 of this Code.

The rights and responsibility of the expert

1. The expert is entitled:

1) Get acquainted with materials related to the subject of expertise;

2) with the consent of the customs authority to attract an examination of other experts to the production;

3) request additional materials necessary for the examination;

4) refuse to conclusions, if the materials provided to him are insufficient or if it does not have the necessary knowledge for the examination. The message about the impossibility to give a conclusion is submitted to the customs authority appointed an examination in writing;

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

2. The expert obtained during the examination or in preparation for its implementation, the information constituting commercial, banking or other secrets protected by law, as well as other confidential information should not be disclosed, to be used for other purposes to be transmitted to third parties, except in cases provided for federal laws.

Rights of the Declarant, other person who has powers in relation to goods and their representatives in the appointment and conduct of the examination

When appropriating and conducting an examination, a declarant, another person with powers in relation to goods and (or) vehicles, and their representatives are entitled:

1) Motivated to declare the removal of the expert;

2) to declare petitions on the appointment of a specific expert;

3) to declare petitions on the formulation of additional issues to the expert to receive conclusion on them;

4) to be present with the permission of the customs authority appointed examination when conducting an examination and give explanations to the expert;

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

6) Get acquainted with the conclusion of an expert or his message about the impossibility of making a conclusion and get a copy of such a conclusion or message;

7) Apply for additional or re-examination.

In the event of satisfaction of the application of the Declarant, another person who has powers with respect to goods and (or) vehicles, or their representative, the official of the customs authority, assigned to the expertise, makes an appropriate decision.

If refused to satisfy the petition, the official of the customs authority must be motivated to report this to the person who submitted a petition.

1.3 Samples and samples for examination

The official of the customs authority during customs control is entitled to take samples or samples of goods necessary for the study. About taking samples or samples is drawn up with an act in the form determined by the federal executive authority authorized in the field of customs. The second copy of the specified act shall be given to the person with the person with respect to the goods, if it is established, or its representative.

In the necessary cases, sampling or samples are made with the participation of an expert or a specialist.

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

Samples or samples are taken in minimal quantities that ensure the possibility of their research.

Permission to take sampling and samples of goods is issued to persons in case such a taking: Zhiryaeva E.V. Examination in customs and international trade - St. Petersburg: Peter, 2003 - from 77

· Does not make it difficult to conduct customs control;

· Does not change the characteristics of the goods;

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

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

The declarant is entitled to reduce the customs value of the declared goods on the customs cost of samples and samples, if such samples and samples were selected by the customs authority and not returned on time.

Declarations, persons with authority in relation to goods, and their representatives are entitled to attend trial or samples of goods by officials of customs authorities and employees of other state bodies.

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

Declarations and their representatives are obliged to assist the officials of the customs authorities in the assignment of samples or samples of goods, including carrying out freight and other necessary operations with goods at their own expense. Vishnevsky A. and .. Customs Examination of goods - M.: Case, 2002 - from 34

Customs officials are entitled 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 understandable.

Customs authorities should be informed of the results of a study of samples or samples of goods taken by other government agencies, and notify persons about them.

The procedure for taking samples or samples of goods, as well as the procedure for their research is established by the federal executive authority authorized in the field of customs, in accordance with this Code and other legal acts of the Russian Federation.

At the end of the study of the sample or samples of goods, their owner is returned, except when such samples or samples are subject to destruction or disposal in accordance with the legislation of the Russian Federation, as well as when the cost of returning samples or samples exceeds their cost.

2. Examination of food products

2.1 Food sample selection

As an example, consider the technological scheme for conducting expert control at the Vaninsky Sea Trade Port OJSC. Today, the Vaninsky Sea Trade Port OJSC is rightly called the main sea gates of the Khabarovsk Territory. This is a universal port of year-round action, which is part of the top ten ports of Russia in terms of cargo receptacle and the largest transport node of the region. The port is a modern technically equipped enterprise specializing in the processing of almost all types of goods. Its capacity allows you to process every year to 12 million tons of export-import, transit and coastal goods, 3.5 thousand ships and 250 thousand cars.

Subject of control measures:

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

An object Control events:

· OJSC "Roskrouporg";

Consider how Sugar sampling took place

The consignment- The number of goods homogeneous in quality and item produced during a certain time interval in the same conditions intended for import / exports issued by one document certifying quality and one cargo customs declaration.

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

Sampling volume - The number of goods selected from each batch.

Point test - Sample, selected in one reception from the uncomfortable products. It characterizes the quality of the goods in the same place or at a certain level (during the bulk of bulk goods).

Joint test - The sample made up of thoroughly mixed point samples selected in the appropriate order and combined in the specified ratio with the average value of the product characteristics.

Analytical test - Part of the combined sample, which is used for laboratory research.

Control test - Part of the combined sample used for repeated or test research.

Arbitration sample - Part of the combined sample used for arbitration studies in case of disagreements or appeal against the decision.

1. Acceptance:

Sugar took parties.

The party is considered the amount of sugar of one name, which must be accompanied by the following documents: a cargo customs declaration, certificate of origin, hygienic certificate, imported quarantine resolution, weight certificate and quality, phytosanitary certificate.

Document on the quality of sugar kept: http://www.logistic.ru

· Name of the manufacturer and its trademark;

· Party number;

· Name of product;

· The name of the organization whose system includes an enterprise

· Manufacturer;

· Name and address of the recipient;

· Date of shipment of products;

· Type of container (and for bags and category);

· The number of units of transport packaging in the party;

· Mass of gross party;

· Net mass of the party;

· Test results (according to quality indicators provided for in product standards);

· Designation of the standard for products.

Control of the quality of packaging and transport marking is subject to each party. The quality of sugar in the damaged transport container is tested separately and test results spread only on products in this container.

2. Tools and materials:

The following tools and materials were used to select sampling:

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

Pure metal scoop.

Property made of stainless steel.

Pure dry metal or plastic capacity is sufficient for mixing the combined sample.

Pure dry metal, wooden, or a plastic pallet with an area sufficient for the quartering of the combined sample.

Clean dry packets made of polymeric material without smell or hermetically closed glass containers with a capacity of at least 2 kg of goods.

3. Sampling procedure:

Sampling sequence.

Sampling was conducted from the following steps:

· General inspection of the party and evaluating its homogeneity with visual inspection and verification of accompanying documents;

· Determination of sampling;

· Selection of transport units from the railway composition (Table 1), the tricks of the sea vessel;

sampling for research:

a) selection of point samples;

b) drawing up a combined sample;

c) Preparation of a test for laboratory research;

4. Sample packaging and marking:

Sampling Sampling Sand, received in bulk in vessel holds

For the formation of a representative combined sample characterizing a batch of goods, i.e. Uniform for the name of the goods located in the same ship's hodge, in the process of crossing the sugar-sand from the ship's trumulus in the railway in the wagons, 20 point samples were taken from each of the 1000 tons of the sand sugar hold. From point samples, after mixing them, the cooked combined sample was transferred to the customs laboratory for the study.

The selection of point sample sachara-sand is made by a metal mug as discharge at equal intervals. In the selection of point samples, it is necessary to exclude from the surface of random, extraneous impurities.

5. Formation of a combined sample:

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

The combined sample will form through a thorough mixing of all point samples of sand sugar.

The combined sample was reduced by quartwing. To do this, thoroughly mixed sugar sands have been distributed with a flat layer in the form of a square on the pallet and was diagonally diagonally into 4 parts in the form of a triangle. Sugar of two opposite parts were removed, and the two remaining parts were combined, mixed and re-distributed in the form of a square and divided diagonally into 4 parts. Quarter is repeated until the combined sample is obtained weighing 2 kilograms.

For refined sugar-sand in bags of net weight from 0.005 to 0.02 kg, the mass of the combined sample is allowed 1.0 kg.

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

6. Packaging and sample design

The combined sample was placed in a double food polyethylene package to ensure the safety of the sample. Samples were seal and provided with a label with a clear record. On the label indicated:

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

· Sample number on accounting magazine;

· The amount of cargo on the caviar (only for the marine vessel);

· Rooms of the units of transport packaging (wagons, trims);

· Name of product;

· Supplier name;

· Name of the recipient;

· Date, selection time;

· FULL NAME. and the position of persons who made up and sealing (separable) sample.

Samples of sand sugar, directed to expert research, must be accompanied by an application to the order of the State Code of the Russian Federation No. 264 of 25.06.93 the act of taking samples and the label to ensure the preservation of the packaging. The act of taking samples is in 3 copies, the first instance is sent to the customs laboratory.

Transportation of samples into the customs laboratory should be operatively in order to reduce the timing of the customs clearance, the samples were protected from damage, pollution, water effects, temperature.

During sampling, the following regulatory documentation is used, which defines the general requirements for the selection and preparation of sugar samples for laboratory studies:

· GOST 18242-72

· GOST 18321-73

· GOST 12569-85

· Instructions on the procedure for admission, transfer, storage and disposal of samples (samples) of goods incoming to expertise (research) in the CTL of 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, violations during sampling were not observed.

2.2 Conducting Examination of Food Products

Cases of refusal to provide information, documents and interference in the work was not available.

The customs clearance of food supplies was carried out in priority and in compliance with the principle of the minimum sufficiency of the submitted documents. The use of the GTC of Russia of a simplified procedure under 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 on the customs procedure: issued to free treatment with the peculiarities of moving on the customs territory of the Russian Federation (code 400088).

Customs inspected was performed selectively, which is provided for by the approved GTC of Russia by the order of customs clearance.

State Agents of the State Unitary Enterprise "Prodentorg" and OJSC FCC Roskhleboprodukt during the Declaration of Goods, as a rule, did not provide certificates confirming the compliance of the goods to the requirements established in the Russian Federation with 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 Service of Russia of March 9, 1999 No. 153, made a decision on the conditional release of goods. Such an order provides for the prohibition of the use of goods and carrying out customs control to receiving certificates that must be submitted to customs up to 45 days. However, GUP "To Proditorg" Certificates (permission of the Department of Veterinary Medicine of the Ministry of Agriculture of Russia) did not imagine. For the late presentation of Customer certificates, the Protocols on the violation of the Customs Regulations of the State Unitary Enterprise "Prodinterg" were reported and imposed penalties for violating customs clearance. The remaining customs provided by him by administrative and economic sanctions during the control of imported food did not use.

The measures provided for in Articles 100 and 102 of the current Customs Code of the Russian Federation The measures of impact on the beneficiary of goods in the form of proposals for the transfer of imported goods that do not have the relevant certificates, under the customs regime of re-export or the destruction of customs also did not use.

List of issues asked as an expert in the appointment of examinations and research for customs purposes (according to priority groups of goods)

Questions solved in the study of food products: http://www.logistic.ru

- to determine the name of the goods and which code of the TN EDD it corresponds;

- Does the goods relate to child or diabetic nutrition;

- whether the goods are a food additive;

- whether the quality of the safety certificate presented for the product is compliant;

- is it contained in the product under study forbidden food additives;

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

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

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

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

- Determine the content of caffeine in ready-made coffee products:

- Is this product with sugar white or sand sugar;

- Determine consumer qualities and wholesale market value (price) of goods.

conclusions Expert:

Organoleptic Indicators:

· The taste and smell is sweet, without an extraneous taste and smell, both in dry sugar and in its aqueous solution;

· Fruit - bulk (lumps come across lumps, inactive with light pressed);

· Color - white with a yellowish tint (this species is used only for prominence);

· The cleanliness of the solution - the sugar solution was not transparent, with an insoluble sediment.

Physical and chemical indicators:

· Mass fraction (in terms of dry matter):

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

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

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

o ferroprymes (particles size not higher than 0.5 mm), not more than 0.0003%

o moisture, not more than 0.14% (for promineracy 0.15%, for long-term storage at shipment 0.1%)

· Color, no more:

o Conditional units 1.5 (suitable only for prominence)

· Optical density units

o (Icumsa units) 104 (for industrial production 195 at refinery 234)

Thus, the samples do not correspond to receipt to the mass market, but for prominerability.

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

Conclusions and conclusion

Customs examination largely determines the nature and content of the activities of customs authorities. The main purpose of customs control is to identify, by various verification of compliance of customs operations and actions to the provisions and norms of customs legislation.

In the course of work on the basis of a literary analysis, the following types of customs examinations conducted in Russia were allocated:

· Identification examination;

· Chemical examination;

· Classification examination;

· Technological examination;

· Certification examination;

· Material science examination;

· Merchant value examination;

· Evaluation examination;

· Environmental assessment;

· Mineralogical (hemologic) examination;

· Criminalistic examination;

· Art historical examination.

Next, the importance was considered and the methodology for conducting examinations. 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. As an expert, any person who has the necessary special knowledge for giving conclusion can be appointed.

Based on the studies conducted and, taking into account their results, the expert gives conclusion in writing on its own behalf.

During the analysis, food products (sugar) were investigated from India.

During the work, the Sugar Sampling Process was described in detail. There were no violations during sampling.

As for the expertise itself, the expert discovered a number of significant violations on the consumer properties of the goods described in the work. According to the results of the expert, it should be noted that the sugar supplied sugar is unsuitable 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 Expertise Food Sample

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

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

3. Berekov E.A., Galani E.F. Tutorial to help listeners studying customs. - M.: Phoenix, 2002

4. Vishnevsky A.I. Customs Examination of Goods - M.: Case, 2002

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

6. Didenko N. Basics of foreign economic activity in the Russian Federation - SPb.: Logos, 2002.

7. Dodonkin Yu.V. Customs Examination of Goods - M.: Academy, 2003

8. Zhiryaeva E.V. Examination in Customs and International Trade - SPb.: Peter, 2003

9. Ivanhenko S.I., Fedoskin Yu.G. Customs: What you need to know a business person. In 3 volumes. M.: Russico, 2002.

10. http://www.logistic.ru.

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Federal Agency for Education

State Educational Institution of Higher Professional Education Chelyabinsk State University

Institute of Economics Business and Administration

Specialty: Customs

Course work

Commodity and examination in customs

Completed: Student of the 21T-306 group Savchenko A.K.

Checked: Gorchakova T.I.

Chelyabinsk

1. Objectives and objectives of customs examinations

2. Certification of goods in export-import delivery

3. Features of the examination of sugar

Bibliography

Introduction

Mercharged examination is a special competent study of the exact formulated question, origin, composition, security of the subject of expertise, its compliance with certain standards and standards requires special knowledge and presenting a motivated conclusion.

The purpose of the work is to study the goods and examination of goods.

Achieving the goal implies a decision of a number of research tasks:

1. Objectives and objectives of customs examinations;

2. To explore the certification of goods in export-import deliveries;

3. Features of the examination of sugar.

1. Objectives and objectives of customs examinations

The merchandise expertise of goods is, first of all, "study of the quality of the object, the correspondence of its parameters and properties of the relevant standards and gta stations." In many ways, the results of the examination depend on the experience and qualifications of the expert exercising. Often the evidence of certain defects of products does not give an objective response to the cause and mechanism of their occurrence.

The expertise of goods is carried out, as a rule, in order to identify deficiencies and marriage, (determining their materiality), identifying the mechanisms of their education, the establishment of consumer properties and characteristics of the object.

Customs examinations are interested in many suppliers, but they consider them only from a practical point of view. For a simple Russian, it is more important to learn the goals and objectives that are set before this type of verification. Thus, the goals and objectives of customs examinations can be called a relevant issue that interests many people.

The goals and objectives of customs examinations are not so simple, as it seems at first glance. In fact, you can see some of the most interesting moments that may seem too deep and incomprehensible. Nevertheless, you need to try to consider them. Start standing with goals, because they will be able to quickly and explicitly allocate all the tasks, because they flow out of them.

First, the main task of customs examination is the fencing of the domestic market from poor quality goods. This is the most complex goal, because the products should be checked from different points of view. Accordingly, you can immediately call several tasks that appear before customs officers. They must carefully check all the documentation. Moreover, details and certificates are used to determine the quality of goods. They are accompanying documentation, therefore are the most important part of the inspection. At the same time, you should always remember the speed of work. Often, the customs point comes cargoes with food goods, most of them are perishable products. It turns out that in some cases, experts should work as quickly as possible. True, most often the verification of the documentation is only the first stage, because not always the certificates fully meet real quality. Because of this, some types of products undergo epidemiological control. It helps to identify potentially dangerous goods so as not to miss them into the country. No need to think that this concerns exclusively food, such as some other goods, have high toxicity rates, which is also not skipped.

Secondly, customs examination should ensure the payment of all duties. Customs duties are always additional expenses for suppliers. Accordingly, often small "shutters" try not to pay duties. For this, careful inventory is carried out, which allows you to clarify the compliance of all products of the documentation submitted. Then, given the cost of goods in the Russian market, customs duties are counting. This task has become simple only after the appearance of new equipment at the checkpoints. It checks the weight of the cargo to immediately show the presence of a certain number of unaccounted goods.

The objectives and objectives of customs examinations should be called extremely difficult. After all, the bandwidth becomes the first obstacle to smugglers who deliver fake to the Russian market. At the same time, the population is suffering, as well as the economy of the whole country, so there is a huge responsibility on the shoulders of customsists. At the same time, the volumes entering Russia are so great that sometimes it is only possible to wonder how experts can cope with such a dense flow. So, the goals and objectives of customs examinations should be found to know each person to understand the causes of periodic delays. This is to blame the suppliers themselves, trying to give up the payment of duty or to carry a poor-quality cargo through the border, which requires a thorough check.

Among the main tasks permitted by customs experts, the following can be distinguished:

- aimed at identifying objects, identifying an object according to its mappings, in a particular case of traces. This can also be attributed to the establishment of the samples and samples of the product of its name in accordance with TN VED, quality, places where goods were produced, etc.;

- diagnostic - identification of the mechanism of events, phenomena, method and sequence of actions caused by relations, etc. This includes technological examinations, determination of the exit rule, sources of raw materials, etc.;

- Expert prevention - activities to identify circumstances that contribute to the commission of offenses and crimes in customs legislation and develop measures to eliminate them. This include accumulation activities in collections and research of falsifications and predicting the emergence of criminal-hazardous commodity positions in the customs tariff.

2. Certification of goodsand export-imported supplies

Certification is a confirmation of product compliance with established requirements. This certificates in writing an organization that does not depend on the manufacturer (or the seller, or the contractor) and the consumer (or the buyer). Written confirmation of the established requirements is the certificate that you receive in this organization. In the Russian Federation, the role of such an organization is played by Rosstandard (Federal Agency for Technical Regulation and Metrology). Fedagenia is guided by the requirements of technical regulations, standards provisions, crops and terms of contracts.

Product certification is confirmed by an accredited authority to certify its compliance with certain standards and standards. In the case of compliance with the products, the certification authority issues a certificate of compliance with the established sample to the applicant. If the product inconsistency is revealed by the established requirements of at least one of the indicators, the certificate is not issued. In this case, if the products are included in the list of products subject to mandatory certification, it cannot be imported into customs territory or implemented in this area.

The order of importation into the customs territory of goods, which in accordance with the acts of the legislation of the Russian Federation is subject to mandatory certification, was developed in pursuance of the laws of the Russian Federation "On the Protection of Consumer Rights", "On Certification of Products and Services" and determines the conditions for the customs territory of the Russian Federation of such goods.

Certification should ensure the import of goods in the Russian Federation that meet standards and other national documents establishing mandatory consignment requirements based on Russian legislation. It should be provided:

- safety and environmental cleanliness of goods;

- functional properties of goods;

- confidence in the objectivity and competence of the assessment of goods in their certification;

- the efficiency of certification and convenience for the applicant;

- mutual recognition of foreign certificates and test protocols.

When certified, characteristics (indicators) of products are checked and test methods that allow are:

- to conduct product identification, including checking the facilities for classification, compliance of technical documentation, origin, belonging to this party, etc.;

- fully and reliably confirm the compliance of products to the requirements aimed at ensuring its safety for the life, health and property of citizens, the environment established in all regulatory documents for this product, as well as other requirements that are based on legislative acts must be checked for mandatory certification, under normal conditions for its use, storage and transportation.

The composition of other test indicators is determined on the basis of the purposes of certification of specific products.

Product certification includes:

- apply for certification;

- making decisions on the application, including the choice of certification scheme;

- selection, identification of samples and their tests;

- production assessment (if it is provided for by the certification scheme);

- analysis of the results obtained and making a decision on issuing (about refusal to issue) certificate of conformity;

- issuance of a certificate and license to apply the conformity mark;

- implementation of inspection control for certified products (if it is provided for by the certification scheme);

- corrective activities in violation of the compliance of products to the established requirements and improper use of the conformity mark;

- information on the results of certification.

Certificate of compliance of goods:

- hygienic certificate.

- Veterinary certificate.

- Phytosanitary certificate.

- Certificate of origin of the goods.

Certificate of compliance of goods. The document confirming the compliance of the goods established by the established requirements is certificates issued according to the rules of the certification system GOST RV of the Russian Federation, such a document is a certificate of conformity.

The specified certificate may also be evidence of recognizing a foreign certificate and replaces it in the territory of the Russian Federation.

In terms of contracts (contracts), concluded for the supply of goods in the Russian Federation, the availability of a certificate and a compliance mark should be provided, which must be issued or recognized as an authorized body of the Russian Federation.

For the purposes of customs clearance and customs control, a certified copy of the certificate is used, which must be manufactured by the method reproducing its form and content.

A copy can be certified by one of the following organs:

- notary;

- body issued certificate;

- Consular Institution of the Russian Federation.

Notary certificates certificate by committing a certificate inscription.

The authority issued a certificate assures it by staging the genuine signature of the head of this body (or the person replacing it) with its decoding and genuine printing.

A copy of the certificate remains in the cases of the customs authority and the return of the declarant is not subject to.

Use when customs clearance copies of certificates of conformity certified by notaries of other states are allowed. Currently, those states are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, Ukraine, the Republic of Uzbekistan, the Republic of Tajikistan, Turkmenistan, as well as the country, the list of which is given in Appendix No. 2 to the letter of the SCC of the Russian Federation of 17.05.95 No. 01-13 / 6885.

Hygienic certificate. In order to prevent the adverse effect on the human health of the factors related to the production and application in the national economy and life of products, potentially dangerous to human health, pursuant to the Law of the Russian Federation "On the Sanitary and Epidemiological Welfare of the Population", the State Sanitary Epidemadzor of the Russian Federation introduced as a form of coordination of production, The introduction and use of products, potentially dangerous to human health, hygienic certificate for products.

The hygiene certificate is a resolution by the authorities and agencies of the State SeaPidem Service (importation) of products that meet the established requirements, and serves as an official confirmation of the safety of human health, subject to certain conditions.

Hygienic certificates are required for products that can have an adverse effect on human health in the conditions of production, storage, transportation and disposal.

The issuance of hygienic certificates is carried out by the bodies and institutions of the State Sanitary and Epidemiological Service of the Russian Federation at the stage of registration of contracts (contracts) when purchasing new products abroad.

When issuing a hygienic certificate to imported products, the requirements of sanitary legislation acting on the territory of the Russian Federation, unless otherwise determined by the International Treaty (Agreement) are presented.

Hygienic certificates are issued on the basis of an assessment of the security certificate of the supplier country issued by an authorized body, and (or) the results of products conducted in the Russian Federation.

The hygienic certificate is executed according to the established form.

The issuance of hygienic certificates for products is carried out:

- State Committee on Children's Food, Pesticides, Nutritional Supplements, New (Nontraditional) Products, as well as products purchased within international treaties;

- Republican (republics as part of the Russian Federation), regional, regional, urban, Moscow and St. Petersburg, the centers of sanitary and epidemiological surveillance - on all other types of products (for the production of engineering and instrument making, for other types of products - at the location of the organization-developer) .

The hygienic certificate is valid throughout the territory of the Russian Federation, unless otherwise specified.

The hygienic certificate may be issued with the limitation of the validity of the operation and import volume (export) of products.

In the event of disagreement of the applicant with the decision of the territorial center of the state-poidnadzor on the refusal to issue a hygienic certificate this solution It may be appealed in the State Committee for RF.

When importing goods subject to simultaneously mandatory certification for compliance with the RF standards and the controls of the states of state-poidenadzor of the Russian Federation, customs clearance is made subject to the Customs authorities of certificates of compliance of the State Standard of the Russian Federation, in the graphs 11, 12 and 13 of which should be indicated, including information about hygiene issued certificates.

Veterinary control is an integral part of sanitary and epidemiological control, which is carried out at the points of passage of goods across the border of the Russian Federation in order to protect the territory of the Russian Federation from the importation and distribution of particularly dangerous infectious diseases of people, animals and plants, as well as toxic substances. The goal of veterinary control is to prevent the use of particularly dangerous diseases of animals into the territory of the Russian Federation, common to humans for humans and animals, as well as goods, dysfunctional in veterinary terms.

The functions of the state veterinary oversight of the protection of the territory of the Russian Federation and control in the checkpoints are assigned to:

- Main Department of State Veterinary Supervision at the State Border and Transport;

- zonal management of state veterinary supervision at the state border and transport;

- Border control veterinaries in sea and river ports, at train stations, at airports, by road and post offices.

Employees of the State Border Veterinary Supervision are carried out in the prescribed manner of veterinary inspection of all types of transportation vehicles and controlled goods, following the border as foreign trade, including hand-made, baggage and mailingAnd make a decision on the possibility and conditions of their further transportation.

The import into the territory of the Russian Federation of animals and goods subject to veterinary control is carried out only in the presence of an international veterinary certificate.

The veterinary certificate is an international veterinary document of the established sample, issued for live animals, livestock and other goods to be veterinary control by the state veterinary doctor of the country exporter.

The international veterinary certificate remains in the division of the State Department and is laid together with other documents, instead of his living animals, a veterinary certificate of form No. 1 is issued, and under the products, raw materials and drigure controlled goods - veterinary certificate in form No. 2.

The basis for the export of controlled goods from the customs territory of the Russian Federation is the export veterinary certificate.

Export veterinary certificate is an international veterinary document of the established sample, issued to specific parties of living animals and supervised cargo vehicles and next to them to the country of destination. The veterinary certificate is discharged in Russian by the branch of the division of the Zone Department of the State Department.

For the purposes of customs clearance, a copy (photocopy) of a veterinary certificate is adopted, which, together with the first instance of the CTA, is kept in the customs authority. When the goods are released, the customs inspector launched in column 44 GTD at number 6 of the certificate number, the date of its issuance and the name of the authority issued it. The original of the veterinary certificate is returned to the exporter.

Phytosanitary certificate. The list of imported and exported goods to be monitored by statecrafttin, is given in the letter of the Russian Federation of the Russian Federation of 11.04.97. No. 01-15 / 6721.

Fresh-frozen fruits, vegetables, berries, as well as salts, various canned vegetable origin and vegetable oil of all types of quarantine control of state-law bodies are not subject to.

The import of the above goods is allowed with the required primary (at border checkpoints) and secondary (at the destination) by quarantine phytosanitary control if available:

- phytosanitary control;

- Import quarantine permission.

A phytosanitary certificate is an international document issued by quarantine and / or protection of plants of exporting countries, certifying the phytosanitary state of goods, which should be attached to transport documents accompanying goods.

Imported quarantine resolution is a Russian document issued by the State Carantine of the Russian Federation (or, for small batches of goods - up to 500 tons - zonal administration of state-law), which determines the requirements and conditions for the importance and use of goods.

The basis for the adoption by the official of the customs authority Decision on the possibility of issuing goods to free appeal at the Customs Territory of the Russian Federation is the impression of the service stamp of the Zonal Goskarantina zerosarantina "Verified, quarantine objects was not detected, the implementation is permitted", which is affixed by the shipping documents (CMR, commodity and transport and etc.). The specified stamp is assigned by the signature of the State Inspectors of Karantine Plants.

The export of goods from the Russian Federation is carried out accompanied by phytosanitary certificates (Fitosanitary Sertificate) in the form provided by the FAO International Convention, certified by the original print of the triangular stamp and signature of the State Inspector on Carantine Plants.

Phytosanitary certificates are issued by state inspections on plant quarantine on the basis of a phytosanitary examination of timber in the area of \u200b\u200bthe workpiece and shipment of timber or by the results of quarantine inspection of timber before shipment.

To obtain a certificate, the applicant is obliged no later than 15 days before sending timber, contact the inspection with a request in which it should be indicated:

- the name of the timber and the amount intended for export;

- breed of wood;

- the name of the country in which timber is sent;

- recipient and its address;

- deadlines for the shipment of timber;

- border points (ports, pier, railway stations, airports, etc.), through which export of timber;

- Importer additional phytosanitary requirements for timber (copy of the contract, agreement or extract from it).

The phytosanitary certificate is issued to the cargo, separately for each transport unit (car, vehicle, vessel, etc.) no earlier than 15 days before shipment.

For the purposes of customs clearance, a copy (photocopy) of a phytosanitary certificate is certified for the purposes of customs clearance and signature.

When re-exporting goods, all quarantine requirements specified above are distributed. A certificate for re-export is issued to re-exported goods of plant origin.

Certificate of origin of goods. In support of the origin of the goods from this country, the customs authority of the Russian Federation has the right to submit a certificate of the origin of the goods.

When exporting goods from the Customs territory of the Russian Federation, the certificate of origin of goods is required in cases where it is necessary, and this is recorded in the relevant contracts, in the national regulations of the country of importation or provided for by international obligations of the Russian Federation.

When importing goods to the customs territory of the Russian Federation, the presentation of the certificate about the origin of the goods is required in the following cases:

- on goods originating from countries to which the Russian Federation provides preferences (benefits) on customs payments;

- on goods, the import of which from a given country is governed by quantitative restrictions (quotas) or other measures for regulating foreign economic activity;

- If this is provided for by international agreements, the participant of which is the Russian Federation, as well as the legislation of the Russian Federation in the field of environmental protection, public health, the protection of the rights of Russian consumers, public order, state security and other vital interests of the Russian Federation.

In the certificate of origin of small lots of goods (cost to $ 5,000), the certificate presentation is not required if other accounting, commercial documents that have a reference to the manufacturer are submitted.

The certificate of origin of the goods must definitely indicate that the specified product comes from the relevant country and must contain:

- a written statement of the sender that the goods satisfies the relevant criterion of origin;

- a written certificate of the competent authority of the country of the export that issued a certificate that the information presented in the certificate corresponds to reality.

The certificate of origin of the goods seems to be together with customs Declaration and other documents necessary for customs clearance. When the certificate is loss, its officially certified duplicate is accepted.

Unless otherwise provided by agreements between the Russian Federation and the export country, the certificate must contain the following necessary information about the product to which it is issued:

- the name and address of the exporter;

- the name and address of the importer;

- the name (description) of the goods;

- means of transportation and route;

- the number of places, the nature of packaging, labeling and numbering;

- gross weight and net;

- invoice number (invoice).

In the event of a doubt about the impeccability of the certificate or information contained in it, including information about the country of origin of the goods, the customs authorities of the Russian Federation guide these certificates to the Customs and Tariff GTC of the Russian Federation for subsequent verification.

The certificate of origin in the form "A" serves as a basis for reducing the loans of import customs duties by 25% in relation to the goods originating from developing countries and exemption from the payment of import customs duties against goods originating from the least developed among developing countries.

In order to provide tariff preferences by customs authorities, only the certificate of the origin of goods in the form "A", made on a blanket with a protective grid and having 12 graphs, is accepted for consideration.

Certificates performed on other blanks (including a different number of graph), despite similar name, are not considered as a basis for providing preferences.

The certificate is submitted by the customs authorities of the Russian Federation in printed form, without corrections, in Russian, English, French or spanish. If necessary, customs authorities may require the transfer of a certificate into Russian.

The certificate must be certified (graph 11) by the competent national authority of the exporting country (usually by the Chamber of Commerce and Industry) or the Ombuding Organization.

In accordance with the bilateral agreements on free trade concluded between the Russian Federation and other CIS countries (their list is provided in the order of the SCC of the Russian Federation of April 26, 1996 No. 258), the goods that occur from the territory of these states and imported into the territory of the Russian Federation are not subject to import customs duties and value added tax.

The procedure for determining the country of origin of goods imported into the customs territory of the CIS member states from third countries and exported to third countries from these states is governed by the national legislation of the CIS member states.

In confirmation of the origin of the goods from the CIS countries, a certificate of origin of goods in the form "ST-1" is approved, approved by the decision of the Council of Heads of Government of the CIS of 24.09.93

The named certificate is submitted to customs authorities in Russian, in printed form, without corrections.

The certificate must contain:

- the written declaration of exporter that this product comes from the relevant country;

- a written certificate of the competent authority that the information presented in the certificate corresponds to reality.

The certificate must be certified by the register of the authorized body or the Chamber of Commerce and Industry of the country of origin, and the parties are exchanged by the seals and signatures of persons authorized to certify certificates of origin.

3. Features of the examination of sugar

The history of the development of the production of sand sugar. The Word itself - sugar comes from Sarkara Sanskrit (Gravel, Sand or Sugar); Starting the century, this term entered Arabic as Sukkar, in the medieval Latin as succarum.

The first mention of Sahara in antique times refers to the time of the hike to India Alexander Macedon. In 327 BC One of his commander. It is said that the reed is growing in India, giving honey without the help of bees; As if it is also possible to prepare intoxicating drinks, although there are no fruits on this plant. After five hundred years, Galen, the main medical authority of the ancient world, recommended Sakcharon from India and Arabia as a remedy for the diseases of the stomach, intestines and kidneys. Persians, too, although much later, heavened the habit of sugar from the Hindu, and at the same time they did a lot to improve the methods of its purification. Already in the 700s, Nestorian monks in the Valley of Euphrates successfully made white sugar, using ash to clean it.

Arabs, distributed from 7 to 9 centuries. His holds in the Middle East, North Africa and Spain, brought a sugar cane culture in the Mediterranean. After a few centuries, the crusaders returned from the Holy Land introduced the entire Western Europe with sugar. As a result of the collision of the two of these great expansions, Venice, which turned out to the crossroads of Muslim trading pathways and christian MiraIt ultimately became the center of European trade in sugar and remained for more than 500 years.

In West Indies, when processing sugar cane, at the beginning of the press for pressing the cane was driven by oxen or horses. Later, in places blowable by the trade winds, they changed more efficient windy engines. However, the production as a whole was still quite primitive. After pressing the raw cane, the resulting juice was purified using lime, clay or ash, and then evaporated in copper or iron vaults, under which the bonfire was bred. Refining was reduced to dissolving crystals, boiling mixtures and subsequent re-crystallization. Also, in our time, the remains of stone millstone and abandoned copper cans are reminded in West Indies of the past owners of the islands that made the state on this profitable fishery. By the middle of the 17th century, Santo Domingo and Brazil became the main manufacturers of sugar in the world.

In the future, the main events in the history of the cane sugar are reduced to important improvements in the technology of its cultivation, mechanical processing and final cleaning of the product.

In 1747, the German chemist Andreas Sigismund Marggraf (Marggraf) (1709-1782) received crystalline sucrose from sugar beet. The most important event in the history of beet sugar occurred in 1799, when Franz Carl Ahard's laboratory experiments confirmed that the production of this product is justified from an economic point of view. As a result, in 1802, beets of beetroot plants in Silesia (Germany) arose.

In the early 19th century, during the Napoleonic wars, the British fleet blocked the coast of France, and the import of sugar from West Indies temporarily ceased. This forced Napoleon to turn to the German model and build a number of experienced beet enterprises. In 1811, it was already quite well established: Sugar beets occupied over 32 thousand hectares, refinery worked throughout the country.

After the defeat of Napoleon, the European market was literally littered with caribbean sugar, and the newly emerging beet production began to christmas. Interest in Him, however, again increased during the reign of Louis Philipp and Napoleon III, and since then it is one of the important industries of the France economy.

In America, the beet sugar was spoken in the 1830s. The Association that arose in Philadelphia delegated its representatives to Europe to study its production. From 1838 to 1879 in the United States was taken about 14 unsuccessful trying Adjust the production of beet sugar. The real catastrophe has befeated Mormons in the 1850s, when they purchased equipment in France by $ 12,500, delivered it to the sea to New Orleans, then up the Mississippi to the state of Kansas, finally, from there on the will in the Utah, but to launch him and failed. Success made E. Dyer, who applied new production methods in California. Thanks to him in America there has been his own beetroot production. Since then, it has been continuously developed, and now the proportion of beet sugar is about 25% of the total raffinade produced in the United States.

By the end of the twentieth century in the global production of white sugar, a stable relationship in the use of sugar-containing vegetable raw materials was developed: 30% sugar is made from sugar beets, and respectively 70% of sugar cane. Each country chooses for itself the most cost-effective raw materials. As a rule, it is associated with climatic conditions.

The creator and organizer of industrial beetroot production in Russia is Ya.S. Esipov. He, as one of the great patriots of Russia combined the qualities of the inventor, a designer, a scientist, etc. Blankennagel carried out the role of an investor in the construction of the plant in Alyabyev. In his memoirs, Esipov wrote: "The inconsistency of our morals made us disperse and put a new condition with witnesses."

In 1803, the Esipov built a new beetroot and saharaphorous factories in his estate in the Nikolsky Moscow province, where he, taking care of the construction of new enterprises in Russia, organized training of sugar specialists. Here Yakov Stepanovich also made the first economic calculation of beetroot production. It is known that Esipova did not become in 1805, and its plant, apparently, ceased existence.

Crucial in the emergence and successful development of beetroot production, as one of the technical production engaged in product processing agricultureThere were factors of economic order.

Currently, in the sugar industry of the Russian Federation, there are 95 sugar factories with a total capacity of 276.1 thousand tons of recycling of beets per day located in 28 pectoral regions, which for the production season are able to develop over 3 million tons of sand sugar from beet. In addition, in the off-day period (January - August), as much sugar from imported sugar-raw sugar can be developed on sugar factories. Thus, the enterprises of the industry can provide the country with sugar without procurement of white sugar abroad.

Nutritional Sand Sugar

Factors forming the quality of sugar-sand. Factors forming the quality of the Sand Sugar include raw materials and production process. The raw materials used for the production of sand sugar must comply with the requirements of regulatory documents and the current technical documentation approved in the prescribed manner, according to safety criteria for the life and health of the population according to Sanpine 2.3.2.1078-01 "Hygienic requirements of safety and food value of food products".

For the manufacture of sugar-sand use the following raw materials:

- Sugar beets for industrial processing - GOST 17421 - 82.

- Cornefolds of sugar beets in quality must comply with the requirements specified in the table.

Corneflands of sugar beets - living organisms in which respiratory processes flow, and during improper storage can occur and rewarding the root of sugar beets.

Wastewater in the production of sand sugar should be cleaned and corresponded to SanPine 4630.

Safety requirements for the production of sugar-sand must comply with the requirements set out in the "safety regulations on safety and production sanitation in the sugar industry", approved in 1972, with additions No. 1, 2, 3, 4, 5, 6, 7, 8 , 9, 10, GOST 12.2.124.

Sugar beet is a bulk and perishable product, so plants for its processing are most often located not far from plantations. To obtain 45 kg of sugar from about 290 kg of beets, about 27 kg of coal and 16 kg of lime and coke are required. The process is composed of the following stages: extraction, cleaning, evaporation and crystallization.

First, the beets wash, and then cut into the chips, which is loaded into the diffuser, where sugar is extracted from the plant mass hot water. As a result, "diffusion juice", containing from 10 to 15% sucrose. The remaining beet believes serves as an excellent feed for livestock. Diffusion juice is mixed in a saturator with limescale. There are severe impurities here. Then, carbon dioxide is passed through the heated solution so that the lime tied does not sugar. Filtering them, get t. N "Purified juice." Whitening includes sulfur gas through it, and then filtering through activated carbon. Excess water remove evaporation. The liquid obtained in the final result contains from 50 to 65% sugar.

Crystallization is carried out in huge vacuum tanks with a height of sometimes with a two-storey house. Its product - the UTFEL - is a mixture of molasses with crystals of sucrose. These components are separated by centrifugation, and the resulting solid sugar is dried. Unlike reed, it does not require further refining and is suitable for use.

From melassa (first outcue), they receive evaporation to the second, and then the third batch of less clean crystals. They are dissolved and refined.

Defects, causes of occurrence. The problem of obtaining particularly pure sugar is mainly lies in the complexity and high cost of its treatment with various substances and reagents in the production process, including with the help of ion exchange plants. At the same time, standard measures to maintain the sanitary condition of workplaces, buildings and territory of the sugar factory, fulfilling the requirements for personal hygiene working, the implementation of preventive disinfectants of equipment, in other words, compliance with the sanitary rules for the production of sugar, and the use of known methods of its purification allow to produce sugar, the corresponding GOST 22 -94, no more.

Sugar-sand color affects the presence of melanoid formation products and phenol-containing complexes. It is believed that melanoides resulting from an alkaline-thermal decomposition of reduction substances by interacting monosaccharides with amino acids - one of the most harmful groups in terms of deterioration of the quality of sugar-sand. Another factor determining the quality of sugar during the processing of raw sugar is the presence of starch in the raw products. Thus, in the production of strong alcoholic beverages, the use of sugar containing starch destruction products (due to the precipitation of them with alcohol), can lead to the fallout of the sediment, in other words, the formation of muti in alcoholic beverages.

Common defects moisturizing, loss of flowability, the presence of unwanted lumps - the result of storage at high relative humidity and sharp air temperature drops; Uncharacteristic yellowish or grayish color and the presence of unbelled sugar lumps appear in violation of technology; extraneous taste and smell are formed when packaging in new bags treated with an emulsion with the smell of petroleum products, as well as in non-compliance with the goods neighborhood; Outsided impurities (scale, pile and fire) - the result of bad cleaning of sugar on electromagnets and use for packaging bags of poorly treated burlap.

Packaging, Marking, Storage Sand Sugar

Requirement for packaging.

Sugar sand is packaged by a mechanized manual in paper and polyethylene packets with a net mass of 0.5 1.0 kg.

Permissible deviations from the average arithmetic value of the net mass of packets with sugar should not exceed ± 2.0%.

Sugar sand is packaged in artistically decorated nets with a net mass (5 - 20) g, made of combined material (paper with polyethylene or microwave coating) according to the current regulatory documentation or import paper, equivalent in quality indicators and authorized by health authorities.

Permissible deviations from the average arithmetic value of the net mass bags should not exceed ± 3.0%.

Polyethylene packages must be made of polyethylene film allowed by the use of health authorities, according to GOST 10354, paper-of two paper layers: internal and outdoor.

For the inner layer, the brands of grades D and E - P are used for packaging foods on automatic machines according to GOST 7247, wrapping paper of brands in and d, according to GOST 8273, label paper of the brand A according to GOST 7625 or other equivalent in terms of quality brand qualities allowed for use Health authorities. The mass of paper with an area of \u200b\u200b1mi should be at least 70g.

For the outer layer, the paper brands D and E - P are used for packaging foods on automatic machines according to GOST 7247, wrapping paper brands in and d according to GOST 8273, label paper brand A according to GOST 7625 or other equivalent in terms of quality brand quality in princess. The mass of paper with an area of \u200b\u200b1m should be at least 80g.

Sugar sand, intended for transportation by road, is allowed to be facked with a net weight of 0.5 and 1.0kg in single-layer paper bags made from wrapping paper brands in, d, o GOST 8273 or other equivalent in terms of quality brand quality, allowed to Application by health authorities. The mass of paper with an area of \u200b\u200b1mi should be at least 80g.

Paper bags are sealed with dextrin glue according to GOST 6034 or polyvinila acetate dispersion according to GOST 18992. For intracity traffic, it is allowed to sew paper bags with steel wire with a diameter (0.7-1.0) mm according to GOST 3282. Polyethylene packets are separated.

Packets with sand sugar are packaged in drawers from corrugated cardboard according to GOST 13511 Weighing up to 20 kg, and bags - in drawers from corrugated cardboard according to GOST 12312. The internal space of the boxes must be filled in such a way as to avoid the movement of bags during transportation.

Before packing the sugar, the lower valves of cardboard boxes are sealed with a paper tape according to GOST 10459 or a glue tape on a paper-based brand in GOST 18251, or stitched with metal brackets on wire - sewing machine, and after packing, the upper valves are covered with ribbon or tighten with steel packaging tape according to GOST 3560, fastened with contact method or in the lock.

It is allowed in coordination with the consumer packaging packages with sand sugar into a group packaging weighing no more than 12 kg of two layers of wrapping paper according to GOST 8273 or other equivalence in quality quality indicators. The mass of paper with an area of \u200b\u200b1mi should be at least 100g. Packages crucifably tied with twine according to GOST 17302 or glued in a machine manner.

For intracity traffic, packaging of packaging sugar - sand return container suitable for food and packaging equipment according to GOST 24831.

Sugar sand package with a net weight of 50 kg;

- in new fabric bags according to GOST 8516 and equivalence in quality indicators bags allowed by the use of health authorities and ensuring the safety of products;

- in return dry clean fabric bags, first and second categories; Customs Expertise Sugar Certificate

- in tissue bags with liners - polyethylene thickness not more than 0.100 mm, in size 109 cm 59 cm in accordance with GOST19360, paper three-layer glued open brands of Nm measuring 92 cm h 60 cm according to GOST 2226.

Sugar-sand, package also package weight up to 1.0 t. Soft specialized containers for bulk products such as MKP - 1.0 s according to the current regulatory documentation, with polyethylene liners from the film according to GOST 10354 grade 108-06 Food.

Sugar sand, packed in soft specialized containers, implemented organizations and enterprises whose list is approved by interested organizations.

Sugar sand, designed for transportation by road, is allowed to pack with a net mass of 40 kg in five or six-layer paper bags with one or two laminated layers according to GOST 2226.

Permissible deviations from the average arithmetic value of net mass 10 bags with sugar should not exceed ± 0.125%, the mass of one bag is ± 0.25%.

Sugar-sand bags are sewn with machinery threads: linen 105 tex h 5 and 105 tex h 6 according to GOST 14961, Cotton brands "EXCELLENT" in 9 and 12 additions with a conventional designation of OO about GOST 6309, from cotton yarn 34 tes, Synthetic or other threads providing mechanical stuff strength.

The distance from the seam to the edge of the neck of the bag should be at least 40 mm for new and at least 20 mm for the return bag.

For each bag with sugar, a label from waste of white or light tones of cotton fabric, or a harsh linen canvas, a synthetic nonwoven material based on lavsan, or from waste paper punching paper according to GOST 7362, reinforced on trimming cotton and knitted fabrics, size 9 cm H 5 cm. The label is applied to the neck of the bag, and is stitched simultaneously with the bag.

Sugar sand, intended for transportation by mixed railway - water transport, to the areas of the Far North and hard-to-reach areas, must be packaged according to GOST 15846.5.4. Request for labeling.

Packages with sand sugar are labeled by non-stacking paint in the printing method so that the product name in the size of the letters is sharply different from the rest of the data.

The paint used to print should not penetrate the packaging and give sugar to the outsider taste and the smell.

Marking must contain:

- notation of this standard;

- Net mass;

- Calorie 100g product - 398 kcal.

Marking of sacrament bags - sand must contain:

- the name and trademark of the enterprise - the manufacturer;

- Name of product;

- Net mass in grams.

Marking boxes with sand sugar produce a paper label with a sticker onto a stencil paint.

Transport markings - according to GOST 14192 with the application of the manipulation mark "Bear from moisture"

The following data characterizing products should be applied to labels:

- the name of the organization whose system includes a manufacturer;

- the name and trademark of the enterprise - the manufacturer;

- Name of product;

- the designation of this Standard;

- Net weight, kg;

- gross mass, kg;

- place number.

It is allowed to combine on one shortcut data characterizing products, and a 25mm manipulation mark of 25mm.

Transport and storage rules. Packed sugar-sand is transported in indoor vehicles and in containers according to GOST 18477 by transport of all types in accordance with the rules of cargo transportation, acting on the transport of this species, and without packaging in cars - Sugar locomotives and rail hopper - grains adapted for Sugar - Sand Transportation directed to industrial processing. Package and transportation of sugar packages is carried out according to GOST 23285, according to GOST 26663.

Corrugated cardboard boxes with polyethylene packages in coordination with the consumer are allowed to transport road and rail within individual regions (republic, region). Covered wagons, sugars and containers should be dry, without cracks, with a non-flowing roof, with well-closing hatches and doors.

It is not allowed to send sugar in contaminated cars, containers and holds with traces of previously transported heavily pollutants (coal, lime, cement, salt, etc.), smelling and poisonous goods, as well as in cars, containers and thumbs with robust or preserved the smell of paint .

Before loading sugar wagons, sugar surges, containers and holds must be carefully cleaned, in the necessary cases are washed and disinfected, the floors are sent with paper or clean paper cuts, or other materials. In railway robes, hooks and sharp protruding parts are wrapped with paper or cloth.

When serving sugar - sand with car transportes with sugar bags need to be laid on wooden pallets. In the absence of pallets, the body of the car is lined with tarpaulin, paper or pure paper cutting. After laying, the bags with sand sugar or boxes are tied with a tarpaulin.

Packed sugar-sand should be stored in warehouses, without packing in silos. Storage temperature not higher than 40 ° C.

Warehouses for storing sand sugar must comply with sanitary requirements approved in the prescribed manner. Before laying sugar to storage, they must be carefully cleaned, are ventured and sucked.

It is forbidden to keep sugar-sand together with other materials.

Control over the temperature regime of storage is carried out using thermometers or thermographs, behind the relative humidity of air - with the help of hygrographs or psychrometer.

Bags and drawers with sand sugar in warehouses with cement or asphalt floors should be laid on pallets covered with clean tarpaulin, horn, burlap or paper, for short-term storage, subject to the safety of sugar quality, it is allowed to lay bags and drawers with sugar on asphalt or cement floors without Pallets on the polyethylene film, which, after stacking, is wrapped into two lower rows.

Examination of quality sugar-sand. Organoleptic methods are methods for determining the values \u200b\u200bof identification indicators using human sense organs. Depending on the organoleptic methods defined, the following subgroups of organoleptic methods are distinguished depending on the results of the senses and the determined indicators: flavoring, olfactory, tactile, auditory and visual.

Measuring methods are methods for determining values \u200b\u200bof indicators in identification examination using technical measuring instruments.

Depending on the measurement tools used, these methods are divided into the following subgroups:

- physical methods - to determine physical and chemical performance indicators with the help of measuring instruments (measures, physical instruments, measuring installations, etc.);

- chemical and biochemical methods - to determine chemical indicators using standard substances, samples, measuring instruments and installations at various purposes of identification examination;

- microbiological - to determine the degree of dissemination by microorganisms, the presence of some polluting foods of substances, and the like. with special identification for the safety of goods;

- merchandising - technological - for identification in order to determine the degree of suitability of raw materials when using a technology or other technology, etc.

Test methods are usually used to determine the degree of security of one or another product over the sensitivity of the chemical or biochemical reaction. Recently, these methods are widely used and replaced more expensive measuring methods.

Conclusion

Mercharged examination is a special competent study of the quality, composition, origin, the safety of the subject of expertise, its compliance with certain standards and standards. Objects of research are a variety of goods, domestic or imported production, raw materials, as well as instruments and equipment. In addition, the examination of goods in quality is carried out in controversial situations in the field of trade, design or industry, as well as in cases where the loss of the commodity value of the object occurred under different circumstances.

The essence of the forensic expertise is to explore commodity (consumer) product properties with the help of special knowledge to determine the actual product quality (products).

Bibliography

1. GOST R 52427-2005 "The meat industry. Food products. Terms and Definitions".

2. Technical regulations of the Customs Union "On the security of meat and meat products".

3. Artemova, E.N. Theoretical foundations of food technology: studies. Validation / E.N. Artemova, T.V. Ivannikova. - M.: MO RF, 2008.

4. Voloshko, N., Hodikkin A., Lyashko A. Treating, Examination and Standardization / N. Voloshko, A. Khodikin, A. Lyashko. - M.: Dashkov and Ko, 2008.

5. Dramshva, S.T. Theoretical foundations of food products / S.T. Dramschev. - M.: Economy, 2006.

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4. Examination in customs

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Introduction

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

1. The concept and essence of customs examinations

1.1 Types of Customs Expertise

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

On the basis of the conducted literary analysis, the following types of customs examinations conducted in Russia can be distinguished:

- Which class or group of homogeneous goods includes this product;

- identifying the names and accessories of goods (unknown object), including products (substances), the import / export of which is limited or they are prohibited:

- establishing the compliance of the goods with high-quality characteristics and technical description on it.

- determination of the chemical composition of the object;

- whether it does not contain elements indicating belonging to certain groups of goods to be specialized (precious metals, narcotic drugs and dying, ozone-depleting substances, ethyl alcohol, etc.);

- determining the content of components in the object;

- Identification of goods (substances) for the chemical composition and the ratio of components in it.

Classification expertise It is carried out in order to assign specific goods to the positions specified in the commercial nomenclature of foreign economic activity of the CIS (TN WED CIS), and must answer questions:

- identification of the object presented for research:

- definitions of customs name and compliance with a specific product code on the TN WED CIS.

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

- determining the norms of recycling products during the processing of a certain type of raw materials;

- determining the consumption of raw materials when obtaining a certain product;

- identification of raw materials in the processing product;

- whether the processing process is a continuous technological process;

- determining the place of origin of the goods;

- establishment (refinement or confirmation) of the production technology presented for research;

- determining the completeness of the use of Cyrus in the production of a specific product.

Certification expertise It is tested to establish the qualitative characteristics of the goods and must answer the questions:

- definitions of brand, varieties, species, naturalness presented for product research;

- is it true for a specific regulatory document under study;

- whether the goods studied are compliant with existing standards;

- whether the quality of the product of the submitted technical documentation is true;

- Definitions of belonging a separate unit to one group.

Material science examination It is carried out in order to determine the affiliation of goods to a specific class of substances, products or materials and must answer questions:

- What material made presented for research

product;

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

- definitions of technological criteria affecting the classification of the material under study.

Merchant value expertise It is carried out in order to determine the cost of goods based on its qualitative indicators, its main properties and factors and should answer questions: Dodonkin Yu.V. Customs Examination of Goods - M.: Academy, 2003 - from 13

- definitions of the customs name of the goods according to TN WED CIS;

- Definitions of high-quality indicators of goods affecting its value;

- What is the wholesale market value of the goods.

Estimated expertise It is carried out in order to determine the consumer value of goods facing federal property and should answer questions:

- Definitions of belonging and consumer qualities of the goods submitted to the study;

- definitions of commodity properties in accordance with regulatory documents;

- What is the wholesale market price of the goods represented on the study.

Environmental expertise It is carried out with the aim of determining the possibility of import / export of goods or the placement of goods for a specific customs regime and should answer questions:

- definitions of environmental or operational safety of goods;

- determining the compliance of the quality of goods by the requirements of GOST and medical and biological requirements;

- determining the presence of ozone-depleting substances;

- Definitions of goods (substances) to hazardous waste.

Mineralogical (hemological) expertise It is carried out in order to establish nature of precious) stones, the categories of their quality and cost and should answer questions:

- whether the goods are natural, artificial (synthetic), reconstructed faced or unroquired, precious, semi-precious or diverse stone;

- What is the market value of the stones presented on the study.

Criminalistic examination It is carried out in order to establish the authenticity of customs and other documents based on customs control, securities, as well as customer identification tools and should answer questions:

- which method made printed forms;

- Are there any submits, fixes in the document:

- whether the object under study matches (printing, stamp, form, signature on the letter) presented by the comparative pattern;

- whether an excise or special brand products of enterprises of the Crimean enterprises of the Russian Federation;

- whether the banknote (check) is made by the company carrying out the production of monetary signs and government securities of the relevant country;

- whether the custom seal fake;

- Is the stroke code on the product fake and whether the information contained in it is the claimed name of the goods and its manufacturer.

Art historical examination It is carried out in order to establish the historical, artistic and cultural, scientific significance of works of art and objects of antiques and should answer questions:

- is it referred to the subject of art or culture, whether it is the subject of antiques;

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

1.2 Meeting and Methodology for Customs Expertise

Appointment of expertise in the implementation of customs control:

Control of the correctness of the claimed customs value is made in certain categories of goods on which the highest adjustable rates of customs payments are established or on which there is a tendency to undertake customs value (Appendix 1).

The resolution also indicates the prevention of an expert on administrative responsibility for the gift of a deliberately false conclusion.

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

· Time of temporary storage (Article 103), if the issue of goods is not carried out until the results of the examination are obtained;

· Six months, if the examination is carried out in relation to vehicles;

· One year in other cases.

Experts' costs that arose from customs authorities, customs laboratories and other experts and organizations who conducted experts are reimbursed at the expertise's expertise, except for the examination cases not at the initiative of the customs authorities.

Expert opinion

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

If the examination was conducted with the participation of several experts, the conclusion is signed by all experts. When disagreements between experts, each of them makes his own conclusions separately.

The customs authority appointed an examination, presents the declarant to either other persons with the authority in relation to goods and (or) vehicles, if these persons are known, a copy of the expert's conclusion or its reports of impossibility to make a conclusion.

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