Methodology for identification and classification of goods for customs purposes. S.N

Identification of goods is the establishment of the identity of product characteristics with its essential features.

When identifying goods, the conformity of the tested goods with analogues characterized by the same set of consumer properties, or with the description of the product on the label, in product accompanying and regulatory documents, is determined.

Identifications are varied Features:indicating- identifying the presented sample of goods with a specific name, grade, brand, type, as well as a batch of goods; informational- bringing the necessary information to the subjects of market relations; confirming compliance assortment characteristics of the product information indicated on the labeling and/or in the shipping documents, i.e. the authenticity of the product; manager- serving as one of the elements of the product quality system.

Identification purposes:

protection of consumer rights from manufacturer dishonesty;

achieving the desired results when planning quality at various stages by identifying quality characteristics;

ensuring product safety for the environment. environment, life, consumer health;

establishing product compliance with the requirements;

identifying falsification and establishing the authenticity of the name of a specific product.

Tasks:

definition of basic concepts, terms, identification procedure;

defining criteria and indicators for identification purposes and introducing them into standards;

development of new identification methods, including express methods.

Types of identification. Depending on the purpose, the following types of identification are distinguished: assortment (specific), qualitative (qualimetric) and batch. Assorted(species) identification - establishing the correspondence of the name of a product to its assortment characteristics, which determine the requirements for it. This type of identification is used to confirm the conformity of a product with its name in all types of assessment activities, but it is of particular importance during commodity examination and certification of goods. Species identification simultaneously serves as a method for identifying inconsistencies, which is defined as assortment falsification of goods. High quality(qualimetric) identification - establishing compliance with the quality requirements provided for by regulatory documentation. This type of identification makes it possible to identify the presence of acceptable and unacceptable defects, as well as compliance with the commercial grade or other quality gradations indicated on the labeling and/or in accompanying documents. Party identification is one of the most complex types of activities, during which it is established that the presented part of the product (combined sample, average sample, single copies) belongs to a specific product lot. The difficulty is that in most cases there are no or not very reliable criteria for identification. It is very difficult to establish the identity of a product of a certain name, for example, wheat bread made from premium flour, produced by the same bakery, but in different shifts and/or from flour from different suppliers.

Means of identification are what can be used to prove identity. The means of identifying goods include regulatory documents (standards, specifications, rules, etc.) regulating quality indicators that can be used for identification purposes, as well as technical documents, including shipping documents (invoices, certificates, quality certificates, manuals manual, passports, etc.). As mentioned above, the most important means of identifying food products is labeling, which contains information suitable for identification purposes.

Identification criteria. These are characteristics of goods that make it possible to identify the name of the presented product with the name indicated on the label and/or in regulatory, shipping and accompanying documents, as well as with the requirements established by the ND.

The criteria are divided into general (name, manufacturer, country of origin, compliance with TSD and brand name) and specific (purpose, gender and age targeting, scope of application, compliance with normative documents, date of manufacture, labeling, trademark, volume, weight).

As identification criteria, indicators must be selected that meet the following requirements: typicality for a specific type, name or homogeneous group of products; objectivity and comparability; verifiability; difficulty of falsification.

In accordance with the Rules for Certification of Food Products and Food Raw Materials, mandatory certification in the GOST R Certification System has two tasks:

product identification;

assessment of its safety.

Both of these tasks are identification tasks, since ultimately in both cases the product must be classified into one of two classes (“product that corresponds to its name” and “product that does not correspond to its name” or “safe product” " and "dangerous product"), therefore, in the future we will understand the first task as the task of "identification itself".

The new “Rules for Certification of Food Products and Food Raw Materials” provide additional clarification on this issue. It is said that depending on the type of product and certification scheme, identification should be carried out:

on whether the product belongs to the declared batch, on the quality of the product, the legality of its production, as well as on compliance with the requirements of GOST R 51074-97 "Food products. Information for consumers. General requirements";

for compliance with the specified name (type, class, category, grade) and the information given on the label, by assessing the organoleptic characteristics of selected samples, studying data on the composition of the product, other information contained on the label or in accompanying documentation.

If the received documentary information for identifying products is insufficient or unreliable, the Certification Body has the right to order additional testing of products based on organoleptic and physico-chemical indicators during certification. If it is established that the product does not comply with its name, labeling, or accompanying documentation, then further certification work is not carried out until the violations are eliminated (if possible). If we are talking about products supplied as a separate batch or under a contract, then in order to avoid various conflict situations, the expert’s task, first of all, is to “link” the tested samples to the batch, regarding the quality of which a conclusion will be made based on the test data.

For this:

the details of the batch indicated in the certificate, given in the accompanying documentation and indicated in the labeling must match each other,

details must be sufficiently complete. The completeness of the information largely depends on what requirements the country has for product labeling.

These requirements are set out: 1) in interstate standards for various food products and their labeling (in particular, GOST 12003-76 - for dried fruits, GOST 13342-77 - for dried vegetables, GOST 13799-81 - for canned fruits and vegetables and mushrooms), and they apply only to domestic products and products manufactured in the CIS countries.2) in the state standard of the Russian Federation GOST R 51074-97 "Food products. Information for consumers. General requirements"; its requirements apply to both domestically produced and imported products if they are intended for sale in the Russian Federation. According to the requirements of GOST R 51074-97, information for the consumer must be presented in Russian (clause 3.3 of the standard) and must be “unambiguously understandable, complete, reliable, so that the consumer cannot be deceived or misled regarding the composition, properties, food value, nature, origin, method of production and use, as well as other information characterizing directly or indirectly the quality and safety of the product; and could not mistakenly mistake this product for another, close to it in appearance or organoleptic characteristics." In accordance with the requirements of clause 4.12 of GOST R 51074-97, on the label or packaging of the product (and in the case of unpackaged products - in the information sheet displayed in the sales area) the following must be presented as a minimum: for fresh fruits and vegetables:

Product name,

indication of special methods of processing the product (if necessary),

storage conditions (if necessary),

shelf life (for washed, hermetically packaged fresh fruits, vegetables and semi-finished products from them; see clause 3.5 of GOST R 51074-97),

designation of the regulatory or technical document to which the product conforms,

for processed fruits and vegetables:

Product name,

name and address of the manufacturer, packer, exporter, importer, name of country and place of origin,

manufacturer's trademark (if available),

net weight or volume of product,

mass or mass fraction of the main product (for products prepared in syrup, marinade, brine, filling),

mass fraction of fruit or vegetable part (for nectars, drinks),

nutritional value of the product (indicating the content of vitamins and additives in special-purpose products)

indication of special methods of processing raw materials, semi-finished or finished products,

storage conditions, if they differ from usual,

date of manufacture,

best before date,

designation of a regulatory or technical document in accordance with which the product is manufactured and can be identified,

When deciding whether a product belongs to a given lot in the case of fresh fruits and vegetables, the expert must pay attention to the indication of the commercial grade of the product, pomological variety, variety of fruit, ampelographic variety of grapes, commercial pomological group of nuts, botanical variety, variety of vegetables and other distinctive features products described in the standard, as well as an indication of the degree of preliminary preparation of products before delivery to the retail chain (for example, for parsley: parsley with herbs, trimmed greens, trimmed root vegetables; for fresh green onions: trimmed, untrimmed, etc.). For domestic products, it is desirable to indicate the method of growing vegetables and green crops. When describing identification characteristics in the case of certification of fresh fruits and vegetables, it is advisable to use the following state standards:

GOST 27519-87 "Fruits and vegetables. Morphological and structural terminology. Part 1",

GOST 27520-87 "Fruits and vegetables. Morphological and structural terminology. Part 2",

GOST 27521-87 "Fruits. Nomenclature. First list",

GOST 27522-87 "Fruits. Nomenclature. Second list",

GOST 27523-87 "Vegetables. Nomenclature. First list",

GOST 27524-87 "Vegetables. Nomenclature. Second list",

GOST 23493-79 "Potatoes. Terms and definitions",

The presence of as detailed a description of certified products as possible guarantees that the certificate of conformity issued by the certification body will not be used to sell products that have not been tested. Based on this, contrary to the requirements of the current “Certification Rules”, it is advisable, in the case of certification of a batch of fresh fruits and vegetables, to indicate in the certificate the expiration date corresponding to the shelf life of the product. In the case of processed fruits and vegetables, when “tying” the certificate of conformity to a specific batch of products, it is important indication in the certificate of the date of manufacture and expiration date of the product.

In the current regulatory documents for processed fruit and vegetable products, the “date of manufacture” is understood as the year, month, day and shift number, since in accordance with the current rules for selective acceptance control of a homogeneous batch of products, for which selective control is applicable, products are considered to have been manufactured from the same raw materials and under the same conditions, and this is considered to be the product of one production shift. Many importers do not indicate the shift or even the production date of the product on the label or on the lid of the can. In this case, by issuing a certificate for products with incomplete information in the labeling, the certification body is at risk, since the scope of such a certificate may include products that have not been tested and which may turn out to be defective. The supplier of the product is also at risk, since if such products with insufficient information on the label are rejected based on safety indicators, all products of this name and this supplier of one month of production (if the date of production is not indicated) or one year of production ( if the month of production is not specified). If we are talking about certification of mass-produced products and the use of scheme 3a (or 4a, 10a), then the absence of indications of the date and change of production on the label of a canned product indicates that the quality assurance system operating at the enterprise has significant flaws: the possibility identification and tracking of products and, therefore, the ability to promptly eliminate deficiencies in production, the ability to “self-regulate” and ensure a given level of quality is not ensured. In accordance with the requirements of GOST 13799-81 “Canned fruit, berry, vegetable and mushroom products. In the case of certification of canned food (according to any of the schemes), it is advisable to indicate in the certificate of conformity the type and capacity of the container, since from the point of view of microbiological safety indicators, more or less justified guarantees can be given as a result of testing canned food packaged in containers of a certain capacity, for which a specific sterilization or pasteurization regime was developed and tested. As for the second task - the actual identification of the product, its solution, as a rule, requires additional tests to identify falsification product.

An analysis of materials from judicial practice related to the activities of customs authorities on issues shows that in some regions, in 70-90% of cases, courts make decisions not in favor of customs.
The main reason for this situation is the currently accepted classification of goods, which is due to the underdevelopment of the general methodology and identification management mechanism. This requires the development of modern scientifically based methods for identifying and classifying goods, which will ensure the reliability of control of the declared code.
In addition, the very concept of “identification of goods for customs purposes” causes ambiguous interpretation among all interested parties (experts, participants in foreign economic activity, customs officials, etc.) participating in foreign economic activity.
Thus, in the Customs Code of the Customs Union (CU CU), the term “identification” is understood as “a form of customs control, which is carried out by applying seals, stamps, applying digital, alphabetic and other markings, identification marks, affixing stamps, taking samples and samples, descriptions goods and vehicles, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation."

However, this definition does not reveal the essence of identification of goods for customs purposes, which precedes the adoption of a legally significant decision - the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity. Since, depending on the HS code, certain government regulation measures are applied to the product - customs tariff, non-tariff, as well as a system of prohibitions and restrictions, such a broad interpretation, in our opinion, is unacceptable.

It is important to note that, despite the extremely high need for the development of theoretical aspects of the identification and classification of goods for customs purposes, these issues have not received sufficient development and remain poorly developed. Approaches to identity management that are based on a deep analysis of the structure of the Commodity Nomenclature of Foreign Economic Activity and the establishment of its relationship with such categories as use value, material composition, consumer properties and usefulness of the product have not received theoretical understanding either. The latter were reflected in the theory of labor value of K. Marx, in the works of neoclassics who developed the theory of marginalism, as well as in the works of modern economists. These works indicate that contradictions in understanding the essence of these categories persist to this day.

The structure of the construction of the Commodity Nomenclature of Foreign Economic Activity is a logical process of dividing the entire classified set in a hierarchical subordination into separate groupings (facets) according to certain characteristics. Their quality in the Commodity Nomenclature of Foreign Economic Activity includes: functional purpose (i.e. intended to meet a specific need), material of manufacture (wood, metal, grain, etc.), nature of origin (animal, vegetable, mineral), depth of processing of the product (raw materials) , semi-finished product, finished product), chemical composition, manufacturing technology, etc.

These material characteristics determine the consumer properties of the product and influence the direction of its use (satisfying any specific need). Consequently, the use value of a product as a set of its consumer properties can act as the main sign of identification of a product in the Commodity Nomenclature of Foreign Economic Activity.

This observation by the author allowed us to put forward the hypothesis that the Commodity Nomenclature of Foreign Economic Activity is a list of use values, and the Basic Rules for the Interpretation of the Commodity Nomenclature of Foreign Economic Activity (GPI) help classify newly emerging goods (not having a separate code) into commodity items with related use values. Based on this identification of goods for customs purposes- this is the identification of individual characteristics of a product that make it possible to distinguish it from competing commodity items in the Commodity Nomenclature of Foreign Economic Activity and indicating its belonging to a certain homogeneous group of goods with related use values.

The continuity of identification and classification of goods for customs purposes presupposes the presence of a special methodology, which includes a set of different methods and approaches. The relationship between the elements that make up the theoretical basis of this methodology is presented in Fig. 1.

The relationship of the elements that form the theoretical basis for the identification and classification of goods in the Commodity Nomenclature of Foreign Economic Activity

According to the data in Fig. 1 lack of information about the material composition may serve as a basis for the appointment of a customs examination. When conducting an identification examination, exactly those fundamental features that are laid down in the Commodity Nomenclature of Foreign Economic Activity are taken into account. If a product is identified in accordance with the Commodity Nomenclature of Foreign Economic Activity, then the OPI allows one to quickly determine the only place for it in the classification part.

However, the disparate methods of identifying goods used in customs practice have not received theoretical understanding, and therefore the mechanism for managing this process is difficult.

It is obvious that private methods for identifying and classifying individual groups of goods should be developed taking into account the totality of the composition and properties of goods, indicating that they belong to a certain classification group in the Commodity Nomenclature of Foreign Economic Activity.

It is important to note that individual goods that have the same empirical name, but are produced using different technologies or have different chemical compositions, have different consumer properties, and therefore are able to satisfy different needs of society.

For example, butter can be classified depending on its composition in groups 04, 15 and 21 of the Commodity Nomenclature of Foreign Economic Activity, therefore different government regulation instruments are applied to these goods. In this regard, to control the declared code, for example, butter without indicating its composition (presence of milk fat and water), a customs examination is necessary. Practice shows that when commissioning a customs examination and using its results, difficulties arise that do not allow the effective use of these results. In particular, in the absence of a special methodology for posing a question to an expert, the expert report may not contain the information necessary to make a decision on the classification of goods. The lack of a methodology for using (interpreting) the results of an expert’s opinion can negate any of the most complex laboratory tests of a product.

It is obvious that the combination of all methods in the general identification and classification methodology should ensure consistency in their application. For example, insufficient representativeness of the selected sample (sample) for examination or ambiguous interpretation of the term by an expert and a customs official can lead to classification errors that form negative judicial practice of customs authorities.

In this regard, the general methodology for identifying and classifying goods is seen as a set of interrelated methods and techniques. For the practical implementation of this methodology, it is necessary to develop new approaches that allow individual techniques to be integrated into the overall system. The proposed mechanism for managing the identification and classification of goods for customs purposes can be presented in the form of Fig. 2.

Mechanism for managing the identification and classification of goods for customs purposes

From the given fig. 2 shows that the identity management mechanism can be improved by:

Creation of an electronic database of classification decisions adopted by customs authorities for methodological support of officials monitoring the correct classification of declared goods;

Developing a list of questions posed to the expert regarding the most problematic groups of goods;

Development of methods for sampling and taking samples (samples) of goods for examination for customs purposes;

Creating a set of scientifically based tools (methods, diagrams, algorithms, scripts for computer programs, etc.) for identifying and classifying individual groups of goods;

Creation of a special training system for customs officials who monitor the authenticity of the declared code, and commodity experts who carry out examinations of goods for customs purposes.

To reduce the risks of unreliable declaration of product codes, the proposed mechanism (see Fig. 2) should be public and accessible both to customs experts and to other (non-state) expert organizations.

A methodological approach to the identification and classification of goods in the Commodity Nomenclature of Foreign Economic Activity, based on identifying the totality of their material composition and consumer properties, can be presented in the form of an algorithm:

1) first you should answer the questions: What is it? What is it made of? What is it used for? Is the product ready for use or does it need some work? Is it part of something or an independently functioning object? Is this a homogeneous product? What role does its packaging play?

If it is necessary to carry out an examination of a product, it is important to pose questions to the expert taking into account the fundamental criteria established in the Commodity Nomenclature of Foreign Economic Activity. Questions must be posed in such a way that the results of the examination can separate competing product items and subitems. It is not necessary, for example, to establish the entire chemical composition of aviation kerosene, since for its classification it is enough to determine only one identification indicator - the flash point, which distinguishes it from other kerosenes.

Then you need to familiarize yourself with the table of contents of the Commodity Nomenclature of Foreign Economic Activity and write down the numbers of sections and groups in a row (make a “line”), indicating all the sections and groups where the product may be located (as part of another product, in a mixture, etc.). This “line” of sections and groups must be compiled taking into account the refined social use value of the product as a set of newly identified consumer properties and material composition, and the possible directions of its use must be taken into account;

2) next, you should familiarize yourself with the texts of the notes to sections and groups to make sure whether they contain a categorical directive on the inclusion of the product under study in any specific heading or, conversely, on the exclusion of the product from a given section or group;

3) if the product is heterogeneous, then when classifying it, rules 2b, 3a, 3b, 3c should be consistently applied. The need to use each next rule in the specified series arises only if the content of the previous one is insufficient to make a classification decision;

4) it is important to remember that often several rules are used simultaneously when classifying a product. This does not contradict the procedure for applying the nomenclature of the Harmonized System for Description and Coding of Goods and national classifiers built on its basis;

5) having completed the search for a product item, it is necessary to check whether the selected place for the product under study in the classification part is the only one;

6) when resolving conflicts that arise when determining the level of detail in the Commodity Nomenclature of Foreign Economic Activity at the level of hyphens, levels of only one order should be compared.

Thus, the considered methodological approach makes it possible to develop the customs information, identify and systematize the fundamental material characteristics and properties of goods for customs purposes. This, in turn, allows us to develop complexes of customs tools (methods, schemes, algorithms, scripts for computer programs, etc.), define individual terms for customs purposes, and develop methodological guidelines for customs officials. In addition, this approach can be used to develop customs instruments aimed at protecting the domestic market from the expansion of imported goods that do not meet the declared quality.

Summarizing the above, it should be noted that problems of identification and classification of goods will arise with the same frequency with which new generation goods (modified, obtained on the basis of nanotechnology, etc.) will begin to appear in our country and abroad in subsequent years. This means that the mechanism for managing the identification of goods must be constantly improved to ensure flexibility and adaptation of customs authorities to any current situation. A well-functioning mechanism will improve the quality of preliminary classification decisions, provide declarants with methodological materials for making independent decisions on the classification of goods, reduce the number and improve the quality of customs examinations.

ANNOTATION

The textbook provides the concept, characteristics and classification of goods of animal and plant origin. Characteristics of certain types of specific goods of animal and plant origin are given. The features of customs examination of objects of fauna and flora as goods of animal and plant origin transported across the customs border, their identification and cost examination are considered. Methods for assessing certain categories of fauna and flora objects are presented.

The textbook is an electronic version of the book:
Commodity research and customs examination of goods of animal and plant origin: textbook / S.N. Lyapustin, L.V. Sopin, Yu.E. Vashukevich, P.V. Fomenko. - Vladivostok: Russian Customs Academy Vladivostok branch, Irkutsk State Agricultural Academy (IrGSHA), World Wildlife Fund (WWF), 2007, 156 pp., 16 pp. color illustrations

Introduction
Chapter 1. Objects of fauna and flora, as goods of animals and plants
origin
1.1. Concept and characteristics of the product
1.2. Classification of goods
Chapter 2. Brief characteristics of some types of goods
2.1. Live animals and ornamental plants
2.2. Food products
2.2.1. Food plant raw materials
2.2.2. Food animal raw materials
2.3. Medicinal raw materials
2.3.1 Medicinal raw materials of plant origin
2.3.2. Medicinal raw materials of animal origin
2.4. Fish, fish products and seafood
2.5. Some types of especially valuable hydrobionts
2.6. Fur raw materials
2.7. Leather raw materials
Chapter 3. Examination and research of specific goods of animal and plant origin
3.1.Customs examination
3.2. Identification examination
3.3. Cost expertise
Appendix 1. Order of the Federal Service for Supervision in the Sphere
Nature Management dated September 2, 2004 No. 9. Appendix 9
Appendix 2. List of fauna objects classified as hunting objects
Appendix 3. List of rare and endangered species
animals, the sale of products from their skins is prohibited
Appendix 4. State standards for furs, fur raw materials
and semi-finished products
Appendix 5. Codes of sturgeon species, their hybrids and crosses, used for marking packages of black caviar
Appendix 6. Sample forms of procedural documents
Appendix 7. Sample expert report
Appendix 8. Price list for products of animal and plant origin
Glossary of terms
List of recommended literature

Introduction
International trade between Russia and neighboring countries
fauna and flora, both with various specific goods and other products of animal and plant origin, has historically been widespread. An important part of Russian exports of goods has always been
were timber, timber, fish, as well as furs, medicinal, food,
technical raw materials of animal and plant origin, other goods
hunting, trapping and other types of fishing. Exploitation of biological resources and
currently provides raw materials to such important industries as woodworking, pulp and paper, pharmaceuticals, light industry, and food.
In recent years, there has been an increase in the volume of foreign trade in domestic biological resources - goods of animal and plant origin.
This was facilitated by changes in the political, economic and social
life of the country in the early 90s of the last century: the opening of state
borders, abandonment of the state monopoly and liberalization of foreign economic
skoy activity. Export statistics show that the main
cargo passing through the customs of the Far East are timber, timber
terials, fish and seafood. Fur exports reach significant volumes
fur and leather raw materials. Traditional for Siberia and the Far East
is the export of medicinal and technical raw materials, animal and plant
origin. However, along with the legal export of these goods
At the end of the 20th century, the volume of smuggling of fauna and flora objects increased sharply.
Of particular concern are the ongoing attempts to smuggle
export of parts and derivatives of wild animals and plants protected by Russian and
international legislation. Under these conditions, successful completion of tasks
Customs control and suppression of smuggling of fauna and flora depend on the professional skills of customs officials and their ability to make correct decisions regarding the goods being transported.
This tutorial discusses the features of classification, identification
tification and assessment of fauna and flora objects transported through customs
boundary (classification, identification and assessment of forests and timber products in a given
benefits are not affected, as they require separate consideration). Given
characteristics of individual, most characteristic types of specific goods of animal and plant origin of Siberia and the Far East, as well as special
the benefits of moving across the customs border certain species of fauna and flora protected by Russian and international legislation. The appendices provide samples of expert opinions and other documents drawn up during the examination of specific goods of animal and plant origin.
Sections of the textbook can be used when studying the following disciplines:
Commodity research and examination in customs affairs, Theoretical foundations of customs
ny examination, Appraisal examination, Customs clearance and customs
control of natural objects, etc., as well as in training courses: Commodity research
duction of hunting management, Organization of hunting management, etc.
The manual will be useful to employees and students of the Russian Customs Academy
epidemics, students studying in the specialty 080115 Customs, employees and
students of the Irkutsk State Agricultural Academy, other specialized
universities training specialists in specialty 020201.65 Biology, specialization
tion “Hunting Science”, specialists of the Federal Customs Service of the Russian Federation, Russia
agricultural supervision and Rosprirodnadzor.
Can be used to improve the skills of workers and co-
workers of customs authorities, as well as in the training of law enforcement personnel
nal and environmental authorities and organizations.
The authors express gratitude for consultations to the candidate of technical
scientific sciences N.N. Alekseeva, as well as employees of the World Wildlife Fund
nature, Expert Forensic Service of the Far Eastern Technical University for the provided fo-
tomaterials.
Introduction, chapters 1 and 3 written by S.N. Lyapustin, chapter 2 - S.N. Lyapusti-
nym with the participation of P.V. Fomenko (sections 2.5, 2.3.2), L.V. Sopina, Yu.E. Washuke-
HIV (section 2.3.2).

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