The role of commodity science in customs affairs. · Technological expertise
State educational institution
higher professional education
“Russian Customs Academy"
St. Petersburg branch named after V.B. Bobkov
Russian Customs Academy
S.L. NIKOLAEVA, T.A. ZAKHARENKO
COMMODITY AND EXPERTISE
IN CUSTOMS AFFAIRS
LECTURE COURSE
Volume 2
Foodstuffs
Saint Petersburg
S.L.Nikolaeva, T.A.Zakharenko. Commodity research and examination in customs: A course of lectures. In 2 volumes. Volume 2. Food products. – St. Petersburg: RIO St. Petersburg named after V.B. Bobkov branch of the Russian Customs Academy, 2008. – 494 p.
Responsible for the issue: S.N. Gamidullaev, Deputy Director for Academic Affairs of the St. Petersburg branch of the Russian Customs Academy named after V.B. Bobkov.
Reviewers:
V.N.Simonova, Ph.D., Associate Professor, Senior Researcher at the St. Petersburg Research Institute named after V.B. Bobkov branch of the Russian Customs Academy;
I.N.Petrova, Ph.D., Associate Professor of the Department of Commodity Science and Customs Expertise of St. Petersburg named after V.B. Bobkov branch of the Russian Customs Academy.
The publication contains systematized material that allows you to effectively study the most important issues of commodity research and examination of non-food (volume 1) and food products (volume 2), including international trade. The relevant sections of this volume outline theoretical basis disciplines taking into account radical reform in the field of technical regulation, standardization and conformity assessment of goods. Then scientifically based information is provided about specific groups of goods: grain and flour products; fresh and processed vegetables and fruits; sugar, honey, starch, confectionery and flavoring products; dairy products and edible fats; meat and fish products, including new terminology, chemical composition, classification, basics of production, assortment, examination, packaging, labeling, transportation, storage, classification features in the Commodity Nomenclature of Foreign Economic Activity of Russia. A separate section is devoted to the examination of goods in customs affairs.
The course of lectures was developed in accordance with the main educational program of the OPD cycle of the State Educational Standard of Higher Professional Education in specialties 080115 “Customs Business”, 080502 “Economics and Management in an Enterprise (Customs)” and is intended for higher education students educational institutions all forms of training studying the discipline “Commodity science and examination in customs”, and can also be used when teaching students of other specialties. Of interest to all participants in the consumer market and externally economic activity.
Approved at a meeting of the Educational and Methodological Council of St. Petersburg named after V.B. Bobkov branch of the Russian Customs Academy on June 26, 2008, protocol No. 7.
© S.L. Nikolaeva, T.A. Zakharenko. 2009
© St. Petersburg named after V.B. Bobkova branch
GOUVPO "Russian Customs Academy", 2009
Section 1. THEORETICAL FOUNDATIONS OF COMMODITY AND EXAMINATION OF FOOD PRODUCTS 10
Topic 1.1. Introduction to merchandising and examination of food products 10
1. Subject, purpose, objectives, methods of commodity research of food products and connections with other disciplines 11
2. Classification and coding of food products 16
3. Fundamentals of safety, quality and examination of export-import food products 22
Topic 1.2. Chemical composition, basics of food canning and storage 50
1. Chemical composition of food products and its significance for commodity science and customs affairs 50
2. Basics of food preservation 71
3. Basics of food storage 78
Section 2. Commodity research and examination of grain and flour products 82
Topic 2. Grain and flour products 82
1. Grain 82
2. Cereal 89
4. Pasta 103
5. Classification of grain and products of its processing in the Commodity Nomenclature of Foreign Economic Activity of Russia 107
Section 3. COMMODITY AND EXAMINATION OF FRESH VEGETABLES AND FRUITS 109
Topic 3. Fresh vegetables and fruits 109
1. Classification, chemical composition and examination of fresh vegetables and fruits 109
2. Vegetables 115
3. Fruits 123
4. Storing fresh vegetables and fruits 135
5. Classification of fresh vegetables and fruits in the HS of Russia 135
Section 4. Commodity Research and Examination of Flavoring Products 137
Topic 4.1. Strong alcoholic drinks 137
1. Strong alcoholic drinks of the Russian Federation 138
2. Strong alcoholic drinks from the countries of the European Union (EU) 145
3. Classification of strong alcoholic beverages in the Commodity Nomenclature of Foreign Economic Activity of Russia 150
4. Grape wines of the Russian Federation 151
5. Grape wines of the countries of the European Union (EU) 161
6. Classification of wine products in the Commodity Nomenclature of Foreign Economic Activity of Russia 163
Topic 4.2. Tea and coffee 164
2. Examination of black long tea 174
3. Classification of tea in the HS of Russia 177
4. Coffee and coffee products 177
5. Classification of natural coffee and coffee products in the HS of Russia 189
Section 5. COMMODITY AND EXAMINATION OF STARCH, SUGAR, HONEY AND CONFECTIONERY PRODUCTS 191
Topic 5.1. Starch, sugar and honey 191
1. Starch 191
2. Sugar 196
3. Natural and artificial honey 201
Topic 5.2. Confectionery products 209
1. Caramel 209
2. Chocolate 213
3. Flour confectionery products 225
4. Classification of confectionery goods in the Commodity Nomenclature of Foreign Economic Activity of Russia 235
Section 6. COMMODSKING AND EXAMINATION OF DAIRY PRODUCTS 236
Topic 6.1. Milk, cream and products based on them 236
1. Classification of milk-based products 237
2. Milk 239
3. Cream and products based on it 248
4. Fermented milk products 248
5. Classification of milk, cream and fermented milk products in the Commodity Nomenclature of Foreign Economic Activity of Russia 261
Topic 6.2. Butter and cheese products 263
1. Oil and oil pastes 263
2. Cheeses and cheese products 278
3. Classification of butter and cheese products in the TN VED of Russia 295
Section 7. MARKETING AND EXAMINATION OF EDITABLE FATS 296
Topic 7. Edible fats 296
1. Classification of edible fats 297
2. Vegetable oils 300
3. Rendered animal fats 314
4. Margarines 316
5. Culinary, confectionery and baking fats 322
6. Rendered spreads and mixtures 326
7. Causes of spoilage of fats during production and storage 332
8. Classification of edible fats in the HS of Russia 333
Section 8. Commerce and EXAMINATION OF MEAT AND MEAT-CONTAINING PRODUCTS 335
Topic 8.1. Meat of slaughtered animals and poultry 335
1. Classification of meat and food products based on it 336
3. Semi-finished meat products 362
4. By-products 364
5. Classification of meat in the HS of Russia 366
Topic 8.2. Meat based food products 370
1. Boiled, baked, smoked meat products 371
2. Sausages 376
3. Canned meat 386
4. Classification of meat products in the Commodity Nomenclature of Foreign Economic Activity of Russia 389
Section 9. COMMODITY AND EXAMINATION OF FISH PRODUCTS 391
Topic 9.1. Fish and products of its processing 391
1. Classification of fishery products 392
2. Live and steamed fish 396
2. Chilled fish 412
3. Frozen fish 415
Topic 9.2. Salted, smoked fish, canned and preserved fish, caviar 419
1. Salted fish 419
2. Smoked fish 427
3. Canned and preserved fish 434
5. Classification of fishery products in the Commodity Nomenclature of Foreign Economic Activity of Russia 455
Section 10. EXAMINATION OF GOODS IN CUSTOMS AFFAIRS 458
Topic 10. Examination of goods in customs 458
1. The essence of customs examination 458
2. The concept of “goods” in customs examination 461
3. Expert organizations and persons authorized to carry out examinations in for customs purposes 464
4. Classification of customs examinations 468
5. The procedure for appointing customs examinations 476
6. Procedure for taking samples or samples of goods 481
7. The procedure for conducting examinations TsEKTU, EKS, 487
other expert organizations and experts 487
8. Rights, duties and responsibilities of an expert 493
9. Expert opinion 497
CONCLUSION 503
INTRODUCTION
Russia's accession to the World trade organization(WTO) will lead to an even greater increase in international trade and an expansion of the range of imported goods. Under these conditions they become topical issues reducing technical barriers when crossing the border and, at the same time, issues of protecting the consumer market from the import of dangerous falsified and counterfeit goods, preventing cases of false declaration.To solve these problems, it is important to have modern training in the field of commodity research and examination, identification, classification and coding of goods in the Commodity Nomenclature foreign economic activity Russian Federation (TN FEA of Russia), standardization and assessment of conformity, safety and quality of goods.
In classical commodity science, many of these issues are not considered, so there was a need to create a course of lectures for the training of highly qualified specialists, which would summarize knowledge in the field of commodity science and customs examination.
Well lectures is a publication containing a systematic educational material on the academic discipline, presented by the teacher when giving lectures.
The course of lectures was developed in accordance with the main educational program of the OPD cycle of the State Educational Standard of Higher Professional Education in the specialties 080115 “Customs Business”, 080502 “Economics and Management in an Enterprise (Customs)” and is intended for students of higher educational institutions of all forms of study studying the discipline “Commodity Science and Expertise in customs affairs."
The course of lectures can also be used by students and teachers of other higher educational institutions and a wide range of specialists - commodity experts, experts, employees customs authorities, brokerage firms, managers.
The course of lectures was published in two volumes. At the beginning of each volume there are chapters that provide brief, systematic information about the general theoretical and legal foundations (technical regulation, standardization, metrology, conformity assessment) of ensuring identification, classification, coding, quality and safety examination, and the means of commodity information.
Then, in separate chapters, more detailed fundamental information is provided on specific groups of goods crossing the customs border of the Russian Federation, and the issues of classification, commodity characteristics of raw materials, production fundamentals, safety and quality examination, identification and detection of counterfeit, packaging, labeling, transportation and storage are sequentially considered. . Descriptions of technological schemes for the production of goods are provided for a comprehensive understanding of the problems associated with the introduction of new technologies and the impact on the quality of products of individual technological operations. Special attention devoted to the classification and coding of goods in the Russian Commodity Nomenclature of Foreign Economic Activity, effective in the new edition.
For the first time in the practice of commodity science, the basics of customs examination of goods are outlined: the subject, goals and objectives, the procedure for assigning, conducting and processing, types of examinations, the procedure for sampling and conducting examinations in the forensic services of the Federal Customs Service.
The course of lectures takes into account modern technologies used to identify and assess the conformity of goods. An integrated approach to presenting the material is necessary to gain skills in making timely, informed and effective decisions, including when working on risk profiles.
Many issues related to money circulation are often intertwined with trade relations both within the country and abroad. It follows from this that the predominant method of replenishing the budget is trade. Consequently, if trade relations are of a foreign policy nature, then this is done by the customs services, directly to control and ensure trade turnover. It follows from this that the tasks of commodity science are quite firmly linked to the main tasks of the Russian customs service - the implementation of effective control over the import and export of goods from the country. The wide variety of goods and their quantity moved across the border of the Russian Federation poses tasks for customs services not only to protect economic security country, but also to protect the interests of consumers of goods. Recently, the role of customs authorities has increased in addressing such government, political and social programs as environmental protection, consumer protection - ensuring the safety of life and health. The importance of commodity science is also very great when conducting customs examinations. The main goal of customs examination is to check the compliance of information about the goods declared in the state customs declaration(CCD), the real characteristics of the goods presented for customs clearance for 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 the responsibility of federal bodies state power, which means that legislation in the customs field is limited to the federal level. This norm The Constitution allows us to combine uniform rules for foreign economic activity for everyone, a unified procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, and unity of customs procedures. The constitutional provisions of customs regulation are regulated in the Customs Code of the Customs Union. According to the Customs Code of the Customs Union, one of the components of customs affairs in the Russian Federation is the procedure and conditions for moving goods and vehicles across the customs border of the Russian Federation, customs control. In accordance with one of the basic principles of the movement of goods and vehicles across 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 carrying out customs examinations and examining goods. This control function manifests itself constantly, regardless of the categories and quantity of goods being moved, as well as the persons moving them, and the types of vehicles.
A variety of goods pass through the customs border of the Russian Federation, from light industry goods, household appliances, cars, resources, to heavy industry. According to the Customs Code of the Customs Union, the practical activities of customs authorities provide for the following concept: “goods - any movable property, including currency, currency valuables, electrical, thermal, other types of energy and vehicles.”
Customs authorities carry out numerous operations with goods placed under customs procedures. Common operations include inspection, measurement, and movement within customs warehouses. More complex operations include batch crushing, forming, sorting, packaging, repackaging, labeling, improvement operations appearance. To carry out such operations, permission from the customs authority is required. All actions with goods must not change the characteristics of the goods.
Products that may cause harm to other products are subject to customs procedures, or requiring special conditions storage, sent to customs warehouses. There are two types of warehouses, open and closed. Open warehouses include those customs warehouses to which there is access to persons with authority in relation to goods. Closed warehouses are those to which only the warehouse owner is allowed access.
The goods that can be transported across the customs border of the Russian Federation include all products intended for commercial use for the purpose of making a profit:
· different kinds energy;
· vehicles for any purpose;
· any movable property, for example, furniture, refrigerators, shoes, carpets, etc.;
· securities, gems 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 the international transport of passengers and goods, including containers and transport equipment.
In the Customs Code of the Customs Union, all goods passing through the customs border of the Russian Federation were divided into:
· “Russian goods” - goods originating from the Russian Federation, or goods released for free circulation on the territory of the Russian Federation, that is, goods that can be disposed of without permission from customs authorities;
· " export goods" - goods exported outside the customs territory of the Russian Federation without the obligation to import them into this territory. Leaving the borders state territory Russia, these goods are taken into account by customs statistics foreign trade as exported.
· entirely produced in the territories of 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 Labor Code of the Customs Union and (or) international treaties of the member states of the customs union;
· manufactured in the territories of the member states of the Customs Union from the goods indicated above and (or) foreign goods, and acquired the status of goods of the customs union in accordance with the Labor Code of the Customs Union and (or) international treaties of the member states of the customs union.
2. Make a classification of goods using the hierarchical classification method.
3. Types of falsification of goods.
Falsification– this is an activity aimed at deceiving the buyer by falsifying the object of sale for personal gain. There are:
Qualitative falsification - counterfeiting with the help of food additives with the preservation/loss of other consumer properties, replacement of a product of a higher gradation with a lower one.
Quantitative – deception due to a significant deviation in product parameters (weight, volume)
Cost - deception by selling a low-quality product at the price of a high-quality one.
Informational – deception through some distortion of information
Technological – forgery in the process of technological production.
Pre-sales – when preparing goods for sale or release to consumers
Examination of consumer goods is carried out at the request of trading organizations, industrial enterprises, law enforcement agencies, government control and supervision bodies, railway stations and sea ports.
Types of examination: commodity; environmental; judicial; customs; technological; economic.
Reasons for conducting a commodity examination. If disputes arise between the manufacturer (seller) and the buyer regarding the following issues: 1) quality of the product; 2) damage to the goods during transportation; 3) damage to goods during accidents and natural disasters; 4) damage to goods during long-term storage; 5) return by the buyer of goods that have defects.
8. Standardization, goals, objectives.
Standardization- activities to establish rules and characteristics for the purpose of their voluntary repeated use, aimed at achieving orderliness in the areas of production and circulation of products and increasing the competitiveness of products, works or services.
Main goals of standardization:
increasing the level of safety of life or health of citizens, property of individuals or legal entities, state or municipal property, environmental safety, safety of life or health of animals and plants and compliance with the requirements of technical regulations;
rational use of resources;
technical and information compatibility;
comparability of research (test) and measurement results, technical and economic - statistical data;
interchangeability of products.
Key principles of standardization: voluntary use of standards; maximum consideration when developing standards of the legitimate interests of interested parties; the inadmissibility of establishing such standards.
13. Procedure for approval of GOSTs and technical specifications
18.Media of information about goods used during customs examination.
22. Expert opinion, its contents.
The expert gives a written opinion on his own behalf. The expert’s conclusion sets out the research he has conducted, the conclusions drawn as a result and reasonable answers to the questions posed. If, during the examination, an expert establishes circumstances that are significant for the case, about which questions were not put to him, he has the right to include conclusions about these circumstances in his conclusion. The expert's conclusion is not mandatory for the official of the customs body of the Russian Federation, in whose proceedings or consideration a case of violation of customs rules is pending, however, disagreement with the expert's conclusion must be motivated and reflected in the decision made upon consideration of the case. In case of insufficient clarity or completeness of the conclusion, an additional examination may be assigned to the same or another expert. If the expert’s conclusion is unfounded or there are doubts about its correctness, a repeat examination may be ordered, entrusted to another expert or other experts.
23.Taking samples and specimens, sampling procedure, registration.
An official of the customs authority of the Russian Federation, in the proceedings or under consideration of which a case of violation is pending there. rules, has the right to receive from an individual or official held accountable for a violation there. rules, the head or deputy manager, other employees of the enterprise, institution or organization, samples of signature, handwriting, taking samples and samples of goods and other items necessary for the examination. In necessary cases, taking samples and samples for the examination can also be carried out from persons not named in part one of this article. An official of the customs body of the Russian Federation, in the proceedings or under whose consideration a case of violation of customs rules is pending, issues a decision on the taking of samples and specimens. IN necessary cases sampling and sampling is carried out with the participation of a specialist and (or) in the presence of witnesses. A protocol is drawn up on the collection of samples and specimens.
26. Structure of GOST and specifications for products.
27. Commodity classification of food products.
28 .Grain and flour products. Classification. Quality indicators.
Group of flour products: grain, flour, cereals, bread and bakery products, crackers, bagels and pasta.
Classification of bread: 1) depending on the type of flour: wheat, rye and rye-wheat; 2] from the recipe - simple and improved; 3] according to the baking method - pan and hearth.
Varieties of wheat bread: white bread made from premium, first and second grade wheat flour, Kievsky arnaut, Saratovsky, Krasnoselsky kalach.
Rye bread is made from wallpaper, peeled and sifted plain and improved flour (custard; Moscow).
Rye-wheat bread is baked from a mixture of different types of rye and wheat flour in different ratios.
The main assortment: rye-wheat bread, Ukrainian, Borodino, Russian.
Assortment of bakery products: loaves, bars, bakery products (high-calorie buns, puff pastries, amateur buns, small-piece buns, dietary buns, butter buns), etc.
Varieties of rich bakery products: butter buns, butter buns with fondant, cheesecakes with cottage cheese, Vyborg muffins, Novomoskovsk buns, twisted muffins, etc.
Lamb products are made from hard dough, with the addition of sugar, fat, molasses, etc.; After forming the dough into rings, the products are boiled in boiling water and baked.
Varieties of crackers: 1) by composition - wheat, rye and rye-wheat; 2) according to the recipe - simple and rich.
Simple crackers are made from plain bread.
Butter - with the addition of sugar, fat, eggs, milk to the recipe.
Product humidity is no more than 8-12%.
Assortment of crackers: made from premium wheat flour includes 16 items (Vanilla, Nut); from first and second grade flour - 9 items (Road, City).
Pasta - valuable food product long-term storage.
Composition: 72-75% starch; 10-11% proteins; 0.9-1.3% fat; 11-13% water.
Classification of pasta; subdivided into groups A, B, C and classes 1 and 2. Group A products are made from durum wheat (durum) and premium flour of increased fineness from durum wheat; Group B - from soft glassy wheat flour; Group B - from baking wheat flour, which is not lower in quality and quantity of gluten than flour from soft glassy wheat. 1st class products are made from premium flour; 2nd class - made from first grade flour.
Types of pasta depending on the shape: tubular (pasta, cones, feathers), thread-like (vermicelli), ribbon-like (noodles), curly (shells, stars, alphabet, etc.).
33.Fish goods. Features of canned food labeling.
Canned fish and preserves - ready-to-eat and shelf-stable fish products in airtight containers.
IN depending on the raw materials used and production technology canned fish are classified into groups: natural canned fish; canned fish in tomato sauce; canned fish in oil; canned fish and vegetable; canned fish in marinade; fish pates and pastes. Preserves- are not subject to sterilization and are produced from fish ripened by salting. Types of preserves: 1) from uncut, spicy salted or special fish. canned salting; 2) from cut fish. Marking: metal cans label stamping method symbols in three rows: first- day month Year; second- assortment sign (up to three numbers or letters, plant number); third- shift number and industry index (P).
Semi-finished fish products- chilled or frozen products, completely sub-. ready for heat treatment.
Assortment of semi-finished fish products: frozen fish fillet; frozen minced fish; specially cut fish; soup sets; fish dumplings; fish cutlets and etc.
Implementation deadlines- from 7 to 72 hours depending on the type and storage conditions.
Caviar- a product of reproduction" formed in the organ of female fish - the ovary. It has high biological, energy and taste value.
Caviar color: at sturgeon fish color ranges from light gray to black, salmonids- orange-red, others- mostly grayish-yellow.
Calf sizes: most large- salmon caviar (4-7 mm), smaller sturgeon caviar (2-5 mm), the most small- in partial fish (1-1.5 mm).
Classification by processing method: 1) Granular caviar- the most valuable and widespread. 2) Pressed caviar- made from fresh caviar with a weak shell; it is salted, pressed and tightly packed. 3) Yastik caviar- from fresh or frozen yastyki; it is salted, dried, dried, smoked. 4) Breakout caviar- obtained from other fish (cod, herring, fish).
Storage conditions: at a temperature of +2 ... -8 "C from 2 to 12 months.
39. Ceramics, composition, types of ceramics, their expertise.
Classification, characteristics of the assortment of ceramic tableware.
Ceramics - These are artificial silicates of an amorphous-crystalline structure, obtained by firing a mass of plastic materials, waste substances and fluxes. By purpose they are divided into household, architectural and construction and technical.
The main molding methods are: plastic molding, mold casting and semi-dry molding.
Signs of classification : type of ceramics, method of molding, purpose, shape, size, type of decoration, completeness.
Products are decorated with underglaze and overglaze paints, gold preparations, solutions of salts, coloring oxides and decorative glazes, followed by firing. Depending on the nature of the surface, decoration can be embossed or smooth.
PORCELAIN (Turkish farfur, fagfur, from Persian fegfur), thin ceramic products obtained by sintering porcelain mass (from plastic refractory clay - kaolin, feldspar, quartz); They have a sintered, water- and gas-impermeable, usually white, ringing, translucent shard without pores in a thin layer.
Porcelain is distinguished by the composition of the mass (hard, soft, bone) and by the nature of the paintings (underglaze, overglaze). Expensive collectible varieties of porcelain are named after the place of production or the surname of the factory owners or inventors.
White shiny color with a bluish tint.
Soft bone china contains 53% flux, 32% clayey substances and 15% quartz. High whiteness and translucency, but strength and heat resistance are higher than that of hard porcelain.
Soft feldspathic porcelain is intended mainly for artistic and decorative products, in particular sculptures.
Thin stone products have a sintered, non-translucent shard painted in grayish, beige tones with a water absorption of 0.5-3%. Used for household utensils and art products.
Semi-porcelain – fine ceramic products with non-translucent white shards, porosity 0.5-5%. Cover with colorless or colored glaze. They make tableware and teaware, dishes for storing food, and some artistic and decorative items.
Faience - fine ceramic products with porous shards white with a yellowish tint. Less mechanical strength, prone to swelling. When struck, it makes a dull sound. Used in the production of tableware.
Majolica is a fine ceramic product with white or colored non-transparent shards of varying density. Covered with colorless or colored, transparent or dull glazes. Used for art products and household utensils.
Pottery ceramics – coarse ceramic products with coarse-grained colored porous shards, partially or completely covered with fusible glazes
43. Sewing products, classification, assortment.
Classification The assortment of clothing products is understood as a list of their products, grouped into groups according to certain characteristics. The range of clothing products is large and complex, including various types and varieties of clothing, hats, as well as bed and table linen, etc. Garment products are classified into classes, subclasses, groups, subgroups, types, etc. Classes of clothing products: household, sports, special, national, departmental clothing. Each class is divided into subclasses. Subclasses of household clothing: outerwear, light clothing, underwear, bed linen, corsetry, hats. Products included in the subclasses are divided into groups, for example, groups of outerwear: coats, raincoats, jackets, suits, etc. Groups based on gender and age are divided into subgroups, for example, a group of coats - men's, women's, for high school boys and girls, school, preschool age. Sewing products are distinguished by types, distinguished by the following characteristics: type name, gender of the consumer, his age, seasonality and time of use, material used, purpose of the product. Types of sewing products are divided into varieties, which are characterized by three characteristics: name of the product, style, complexity of the style. The last level of classification is the article number (product number).
Ministry of Education and Science of the Russian Federation
FEDERAL State BUDGETARY educational institution of higher professional education
"Volga Region STATE UNIVERSITY OF SERVICE"
Department of Economics, Organization and Commercial Activities
I APPROVED
Vice-Rector for Educational Management
EDUCATIONAL MANUAL
in the discipline “Commodity science and examination in customs affairs (food and non-food products)”
for students of specialty 036401.65 “Customs”
The educational and methodological complex for the discipline “Commodity Science and Expertise in Customs Affairs” was developed in accordance with the requirements of the Federal State Educational Standard for Higher Professional Education, specialty 036401.65 “Customs Affairs”, approved by the Ministry of Education and Science of the Russian Federation on November 8, 2010.
Approved at a department meeting
"Economy, organization and commercial activity"
Head Department _____________________ E. V. Bashmachnikova
Approved at a meeting of the scientific and methodological council
specialty 036401.65 “Customs Affairs”
Chairman of the NMS ___________________ Yu. N. Filatov
Reviewer: Associate Professor, Ph.D. E. V. Romaneeva
CONTENT
Topic 2. Technical regulation, standardization and metrology 16
Topic 3. Quality and certification of goods in international trade 29
Topic 4. Features of commodity characteristics of goods crossing the customs border according to the Commodity Nomenclature of Foreign Economic Activity in terms of raw materials, production technology, packaging, labeling, transportation, storage, classification 34
Topic 5. Customs examination 37
Topic 6. Types of examinations, research, tests performed in customs laboratories 40
Topic 7. Organoleptic, physicochemical and microbiological research methods when conducting customs examinations of non-food products 44
APPLICATIONS
STRUCTURE AND SCOPE OF DISCIPLINE
INTRODUCTION GOALS, OBJECTIVES OF STUDYING THE DISCIPLINE AND ITS PLACE IN THE EDUCATIONAL PROCESS
Goals of mastering the discipline “Commodity science and examination in customs business”: studying theoretical and practical issues of commodity and pricing policy, issues related to the classification, evaluation and examination of goods.
The discipline “Commodity research and examination in customs (food and non-food products)” belongs to the cycle of general professional disciplines and is closely related to other academic disciplines: Technologies customs control, Commodity nomenclature of foreign economic activity, Customs clearance of goods and vehicles. Along with those listed, this academic discipline contributes to the comprehensive training of future specialists in the field of commodity examination in customs.
The process of studying the discipline “Commodity science and examination in customs (food and non-food products)” is aimed at developing the following competencies:
PC-10: has the skills to apply the basic rules for interpreting the Commodity Nomenclature of Foreign Economic Activity and monitoring the reliability of the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity;
PC-19: has the skills to identify counterfeit and counterfeit goods and order an examination;
PC-23: ability to identify, record, prevent and suppress administrative offenses and crimes in the field of customs affairs.
As a result of mastering the discipline, the student must
Know: commodity characteristics of goods of various groups, purposes, rules for classifying goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, the procedure for customs officials to act when monitoring and adjusting the declared code of the Commodity Nomenclature of Foreign Economic Activity, the procedure for appointing examinations.
Be able to: classify goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, identify signs of risk during customs control of goods, apply measures to manage risks and minimize them.
Possess: skills of monitoring and adjusting the declared HS code.
CONTENT OF THE DISCIPLINE BY TOPIC
Topic 1. Subject, method, content of commodity science as a science. The role of commodity science in customs affairs
Subject of merchandising.
The purpose and objectives of merchandising.
Principles and methods of merchandising.
Exchange and use value.
Fundamental commodity characteristics of goods.
Regulatory and legal foundations of merchandising.
Foreign trade activities.
Goods as an object of research during customs examination.
Guidelines:
Modern science operates with the following definition of commodity science: “Commodity science is the science of the fundamental characteristics of goods that determine their use values, and the factors that ensure these characteristics.”
The subject of merchandising are the use values of goods. Only use value makes a product a commodity, since it has the ability to satisfy specific human needs. If the use value of a product does not meet the real needs of consumers, then the product will not be in demand and, therefore, will not be used for its intended purpose.
Needs significantly depend on the standard of living of the population and the level of consumption of goods. The higher these characteristics, the more complex and varied the needs. In a market economy, in which the competitive struggle of firms for the sales market is, in fact, a struggle for the most effective satisfaction of needs, it turns out that people's needs are the starting point and incentive for all production.
For example, the needs satisfied by non-food products are divided into physiological, social and spiritual.
Physiological- these are the needs for substances and energy, satisfied with the help of food, clothing, housing, without which the self-preservation of the individual is impossible.
Social– these are the needs for a certain way of life, certain conditions and nature of work, communication with other people, self-affirmation, and development of intelligence.
Spiritual needs are spiritual development, creativity, aesthetic knowledge of the environment.
The purpose and objectives of merchandising
Purpose of merchandising– study of the fundamental characteristics of a product that make up its use value, as well as their changes at all stages of product distribution.
Before a product reaches the consumer, it goes through several stages, which makes up its life cycle. In accordance with the International Organization for Standardization (ISO) standard, the product life cycle includes 11 stages: marketing, search and market research; design and development of technical requirements; product development; logistics; preparation and development of production processes; production; control, testing and inspections; packaging and storage; sales and distribution of products; installation and operation; technical assistance and service; disposal after use. These stages can be combined into the following main stages of life cycle: design, manufacture, handling, consumption or operation, disposal.
Tasks of merchandising. In modern economics, the main tasks of commodity science are:
a clear definition of the fundamental characteristics that make up use value;
establishing the principles and methods of commodity science that determine its scientific foundations;
systematization of many products through the rational application of classification and coding methods;
studying the properties and indicators of the assortment of goods to analyze the assortment policy of an industrial or trade organization;
determination of the range of consumer properties and indicators of goods;
assessment of the safety and quality of goods, including imported ones;
determination of quantitative characteristics of single copies of goods and batches of goods;
ensuring the quality and quantity of goods for different stages their technological cycle by taking into account formative and regulating preserving factors;
identification of gradations in quality and defects of goods, the reasons for their occurrence and measures to prevent the sale of low-quality goods;
establishing the types of commodity losses, the causes of their occurrence and the development of measures to prevent or reduce them;
information support for the movement of goods from the manufacturer to the consumer;
commodity characteristics of specific goods.
Any science and professional activity are based on certain principles. Principle(lat. principium – basis, beginning) – the main starting position of any theory, teaching, guiding idea, basic rule of activity.
Principles of merchandising are:
safety;
efficiency;
compatibility;
interchangeability;
systematization.
Efficiency– the principle of achieving the most optimal result in the production, packaging, storage, sale and consumption of goods. Thus, the efficiency of packaging or storage is determined by the number of stored goods of proper quality and the costs of these processes.
Compatibility– a principle determined by the suitability of goods, processes and services for joint use without causing undesirable interactions. The compatibility of goods is taken into account when forming an assortment, placing it in storage, choosing packaging, and choosing the optimal mode for individual stages of life cycle. For example, part compatibility electrical appliances during installation, adjustment and operation of complex technical products - an indispensable condition for maintaining their qualities for the consumer.
Interchangeability- a principle determined by the suitability of one product to be used instead of another product in order to satisfy the same needs. The interchangeability of goods also causes competition between them.
Systematization– a principle consisting in establishing a certain sequence of homogeneous, interrelated goods, processes and services. Systematization involves considering each object as part of a more complex system. For example, AI-92 gasoline is part of the group of motor gasolines, which, in turn, are part of a larger group - oil and petroleum products. Another example, a bottle as a consumer container is included in a transport container - a box; the latter is placed in a container, and the container is placed in a vehicle.
The principle of systematization forms the basis of such methods of commodity science as identification, classification, and coding.
A systematic approach allows you to skillfully manage product distribution and ensure the efficiency of the enterprise.
Commodity research methods allow us to solve the problems facing commodity science. Commodity research methods are divided into empirical (experimental) and analytical (mental).
Empirical methods depending on used technical means measurements are divided into:
measuring – physical, physico-chemical, chemical, biological. Carried out using technical measuring instruments. Varieties of physical, physico-chemical and chemical methods studies are chromatographic, spectrophotometric, photocolorimetric, rheological, refractometric, etc., used for scientific research characteristics of goods, as well as for certification tests and customs examination;
organoleptic – methods for determining quality indicators using the senses. These methods have become widespread and are widely used in the examination of goods.
Analytical methods– analysis, forecasting, programming, planning, systematization, identification, classification. Identification and classification methods are widely used during customs examination of goods.
For example, identification(goods) - activities to establish the compliance (identity) of a specific product with a sample, its description, the requirements of regulatory, technical, and shipping documents and/or a group of similar goods. Carrying out an identification customs examination makes it possible to identify falsified and counterfeit products. Classification of goods, or the division of a set into subsets according to certain characteristics, is an integral part of the commodity characteristics of any product, as well as a responsible procedure for customs clearance.
Products and goods
In the Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation”, the term “products” means result is activesti, presented in tangible form and intended for further use for economic and other purposes. In accordance with this definition, only objects in material form can be classified as products.
The international standard (ISO 9000:2001) defines products How the result of a process, activity, designed to satisfy actual or potential needs. In this case, the products can be material, such as raw materials, processed materials, equipment, and intangible– services, information, intellectual products (software).
Commodity studies material products, which has two main features: firstly, it must be produced, and secondly, it must satisfy someone’s needs (that is, be necessary and useful).
Material products become goods only in the process of commercial activity. According to GOST R 51303 “Trade. Terms and definitions", goods – any thing that is not limited in circulation,freely alienable and transferable from one person to another according to contractthief of purchase and sale.
There are differences in the definition of the term “goods” – in commodity science and customs practice.
In accordance with the Customs Code of the Russian Federation (Article 11) goods– any movable property moved across the customs border, including currency, currency valuables, electrical, thermal, other types of energy, as well as vehicles classified as immovable things moved across the customs border, with the exception of vehicles used in international transport. That is, goods – by this definition – are property. The concept of property includes things (including money and securities) and does not include such objects of civil rights as actions (work and services), information and intangible benefits.
A commodity as a complex concept and an equally complex material object, as well as a carrier of use value, is objectvolume merchandising.
Exchange and use value
A commodity is a dialectical unity of exchange and use value.
Exchange value characterizes a product from the point of view of its proportional exchange for other things and is determined by the socially necessary labor expended on the production of the product. The monetary expression of exchange value is price.
Use value is considered as the utility of a product, i.e. the ability to satisfy certain human needs. In other words, the use value of a product refers to the maximum benefit that the product brings to the consumer.
Use value is inherent in all products of labor, but is manifested only during consumption or operation of the product. The term consumption refers to goods that are consumed during use (gasoline, perfume, washing powder, etc.). The term exploitation refers to goods that, in the process of use, consume their resource before the onset of physical or moral wear and tear (clothing, shoes, Appliances and etc.).
Thus, use value can be measured by the price that a consumer pays to satisfy his needs. The price depends on many subjective and objective factors, and each buyer weighs for himself the relative value of the money saved, on the one hand, and the confidence in safe and comfortable operation, on the other.
Each product has many properties, but its use value is determined by consumer properties, which determine its usefulness.
Fundamental merchandising characteristics of goods
The use value of goods acts as a measure of their usefulness and is manifested through fundamental commodity characteristics. Characteristics – This is a set of distinctive properties, signs of an object or phenomenon.
Goods as objects of merchandising activity have four fundamental characteristics: assortment, quality,quantitative And cost.
Assortment characteristics of goods, or, in other words, quarreltiment of goods, is a set of goods combined according to some characteristic or set of characteristics (GOST R 51303). Product assortment management is complex look economic activities of commercial and industrial enterprises.
The goal of this activity is to create a balanced assortment that logically and consistently combines various product groups in rational proportions. The optimal assortment allows you to most fully satisfy the needs of consumers and brings economic benefits to the enterprise by increasing sales volume.
The role of the assortment characteristics of goods in customs affairs is the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation (TN FEA of Russia). General term "ThatVarna nomenclature" means a list of homogeneous and dissimilar goods of general or similar purpose. Respectively, TNForeign trade activities of Russia – This is a list of goods intended for export-import operations.
The above concepts are close to each other, since they are lists of goods. The differences lie in the purpose: the range of goods is intended to meet the needs of consumers, the product range has a different purpose - to regulate foreign economic activity.
Qualitative characteristics of goods– a set of intraspecific consumer properties that have the ability to satisfy various needs. The range of consumer properties is divided into groups and subgroups, defining quality characteristics goods: properties of purpose (functional, social, classification, universal); reliability (durability, reliability, maintainability, storability); ergonomic properties (anthropometric, psychological, psychological and physiological); aesthetic, environmental properties; safety properties (chemical, mechanical, radiation, electrical, magnetic, electromagnetic, fire).
Quantitative characteristics of goods– a set of certain intraspecific properties expressed using physical quantities and their units of measurement. Are common quantitative characteristics a product is mass, length, temperature, as well as quantities derived from them - volume, thermal conductivity, heat capacity. Specific quantitative characteristics are inherent either in single copies or in batches. For example, single copies of goods are characterized by such specific characteristics, such as porosity, plasticity, elasticity, viscosity, mechanical strength, hardness, etc. Common characteristics of commodity lots are volumetric (bulk) mass, porosity, flowability, angle of inclination of the embankment of goods, horizontal or vertical pressure of a layer of goods on building structures or underlying layers, etc.
Cost characteristics of goods. There is not always a direct relationship between quality and cost, which is explained by the multifactorial nature of price formation as a measure of the value of a product. In a competitive environment, quality acts only as one of the pricing criteria. Depending on the company’s pricing strategy, the main influence on price formation can be the cost of production, the image of the manufacturer or seller, customer service, distribution channels, advertising support, as well as the quality of the product itself and its packaging.
Regulatory and legal foundations of merchandising
The regulatory framework for commodity science is a complex of legislative (codes, federal laws, government regulations, international agreements) and regulatory and technical documents (standards, technical specifications, recommendations, instructions, classifiers). Regulatory documents establish mandatory requirements or rules that must be applied during production, quality and safety examination, operation, storage, transportation, sale and disposal of products.
For commodity science in customs affairs, the most important regulatory documents are:
Customs Code of the Russian Federation, approved. Federal Law of May 28, 2003 No. 61-FZ;
Customs tariff of the Russian Federation, approved. Decree of the Government of the Russian Federation dated November 27, 2006 No. 718;
Commodity nomenclature of foreign economic activity of the Russian Federation, approved. Decree of the Government of the Russian Federation of November 27, 2006 No. 718;
the federal law dated May 31, 2001 No. 73-FZ “On state forensic activity”;
Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation”;
Federal Law of February 1, 1992 No. 2300-1 “On the Protection of Consumer Rights.”
All-Russian product classifier OK 005-93;
GOST R 1.0-2004 “Standardization in the Russian Federation. Basic provisions".
Foreign trade activities – this is the activity of carrying out transactions in the field of foreign trade in goods, services, information and intellectual property. The fundamental document is the Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities”. Main principle– protection by the state of the rights and legitimate interests of participants in foreign economic activity, as well as the rights and legitimate interests Russian manufacturers and consumers of goods and services.
Goods crossing the customs border of Russia are subject to customs clearance and customs control. During customs control, a customs examination may be assigned in order to establish the country of origin, raw material composition, manufacturing method, cost, etc. A specialist with commodity knowledge can greatly help ensure effective counteraction to violations of customs rules and crimes in the customs sphere. Customs examination, in addition, is one of the barriers to protecting the country’s consumer market from the import of substandard, harmful, dangerous, falsified and counterfeit goods.
Only a highly qualified specialist in the field of commodity research can carry out expert activities. It is also important for a practically working customs officer to be able to distinguish goods by completeness, degree of readiness for use, highlight their evaluation indicators, know the mandatory requirements for them and the criteria for customs assessment.
The customs inspector monitors the safety of imported goods. In addition, the inspector must know the requirements for the goods under the purchase and sale agreement, transportation, and insurance. At these stages of circulation, materials and products manifest themselves in different ways, and these properties are as important for participants in foreign economic activity as those that will manifest themselves in the end consumer.
There is a difference in the definition of the term "product" – in commodity science and customs practice.
In accordance with the Customs Code of the Russian Federation (Article 11), goods are property.
In accordance with Art. 128 Civil Code In the Russian Federation, the concept of property includes things (including money and securities) and does not include such objects of civil rights as actions (work and services), information, results of intellectual activity and intangible benefits. These latter objects obviously cannot be considered as goods.
Property can be movable and immovable.
Real estate– land, subsoil areas, isolated water bodies and everything that is firmly connected to the ground (for example, buildings, structures and perennial plantings). Real estate is defined as property that cannot be moved without disproportionate damage to its purpose.
To real estate Art. 130 of the Civil Code of the Russian Federation also includes aircraft and sea vessels, inland navigation vessels, and space objects that are the subject of foreign economic activity. The law may classify other property as real estate.
Movable property– things, including money and securities not related to real estate.
Currency (money)– currency unit countries.
Securities– a document certifying property rights, the exercise or transfer of which is possible only upon presentation (Article 143 of the Civil Code of the Russian Federation). Securities include: government bond, bill of exchange, check, deposit and savings certificates, bearer bank book, bill of lading, share, privatization securities, etc.
Currency values– values in respect of which the currency legislation establishes a special limited regime of circulation on the territory of the country: foreign currency, securities in foreign currency, precious metals in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products, natural precious stones (diamond, ruby, emerald, sapphire, alexandrite in raw and processed form, pearls), with the exception of jewelry and other household products made from these stones and scrap of such products.
Information in customs affairs it is considered as a product if it is an integral part of a product, the code of which is determined according to the Commodity Nomenclature of Foreign Economic Activity of Russia.
PRACTICAL LESSON
Exercise 1.
Issues for discussion:
Formulate the concepts of “product” and “product”.
What is the use value of a product?
What is the product life cycle?
What are organoleptic methods for determining product quality indicators?
Formulate the concepts of “quality” and “product quality”. What's the difference?
List the range of consumer properties of goods.
What are the ergonomic properties of products?
Task 2.
Fill the table.
Enter in the appropriate columns the following objects related and not related to goods in the customs sense:
currency;
currency values;
movable property (things);
information not located on a tangible medium;
real estate;
objects of intellectual property;
aircraft, sea vessels, inland navigation vessels and space objects classified as real estate, which are the subject of foreign trade activities;
work and services;
vehicles that are used as means of international transport;
securities;
energy.
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Goods crossing the customs border of Russia are subject to customs clearance and control. During customs control, a customs examination may be assigned in order to establish the country of origin, raw material composition, manufacturing methods, cost, etc. A specialist with commodity knowledge can greatly help ensure effective counteraction to violations of customs rules and crimes in the customs sphere. Customs examination, in addition, is one of the barriers to protecting the country’s consumer market from the import of low-quality, harmful, dangerous, falsified counterfeit goods.
Only a highly qualified specialist in the field of commodity science can carry out expert description. It is also important for a practically working customs officer to be able to distinguish goods by complexity, degree of readiness for use, highlight their evaluation indicators, know the mandatory requirements for them and the criteria for customs assessment.
The customs inspector monitors the safety of imported goods. In addition, the inspector must know the requirements for the goods under the purchase and sale agreement, transportation, and insurance. At these stages of circulation, materials and products manifest themselves in different ways, and these properties for participants in foreign economic activity are as important as those that will manifest themselves in the end consumer.
In accordance with the Labor Code of the Russian Federation (Article 11) goods– any movable property moved across the customs border, including currency, currency valuables, electrical, thermal, and other types of energy, as well as transport vehicles used in customs transportation classified as immovable property transported across the customs border.
Thus, goods, by definition in the Labor Code of the Russian Federation, are property. Property can be movable and immovable.
2. Factors that shape and maintain the quality of goods.
Quality- this is a set of consumer properties of a product that determine its suitability to satisfy current and future needs in accordance with its purpose.
Quality is closely related to requirements. In order to most fully satisfy needs, it is necessary to formulate product requirements at the development stage. Requirements for goods- these are the conditions and features that goods must meet in order to be used for their intended purpose under certain conditions and for a certain time.
But there is a certain disproportion between quality and requirements: the quality of the product does not always meet the requirements. The requirements for goods are constantly changing along with changes in needs according to the same laws, i.e., taking into account the development of scientific and technological progress, engineering and technology, economics and culture.