Expertise in customs affairs. Formation of a pooled sample

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

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

Product examination, Vehicle or documents containing information about goods and vehicles or about the performance of operations (actions) in relation to them, is assigned in cases where, when carrying out customs control To clarify issues that arise, special knowledge is required. 2. The examination is carried out by experts from customs laboratories, as well as other relevant organizations or other experts appointed by customs authorities. Any person who has the necessary special knowledge to give an opinion can be appointed as an expert. To carry out the examination, an expert is engaged on a contractual basis. When an examination is appointed on the initiative of the declarant or another interested person, these persons have the right to submit proposals to the customs authorities regarding the candidacy of the expert. 3. On the appointment of an examination

Plastics are widely used in many industries. They are classified by composition, in relation to heating, by the nature of binders, by types of filler and other characteristics. Based on the synthesis method, polymerization plastics and polycondensation plastics are distinguished. Polymerization materials include polyethylene, polypropylene, polyvinyl chloride, polystyrene, polymethyl methacrylate (plexiglass), etc. Polycondensation materials include polyamides (nylon), polyurethane, polyester (lavsan), phenoplasts, aminoplasts, etc. Ornamental materials: bone, horns, mother of pearl, glass, wood, etc. Assortment of haberdashery products made of plastic. Grouped by purpose: Clothing accessories - buttons, buttons, buckles, zippers, etc.; Toilet items - combs, combs, hairpins, clips, curlers, hairbands, etc.; Craft supplies

Commodity expertise is independent research subject of examination (product), carried out by competent specialists (experts) on the basis of objective facts in order to obtain a reliable decision. The objects of commodity examination are domestic and imported consumer goods, raw materials and equipment. Commodity examination is widely used in trade, design, industry, etc. in case of disputes. The task of the examination is to protect the consumer from low-quality commodity mass. In the process, the examination determines: 1. compliance of quality indicators with the current state standard. 2. The fact that the quality of goods decreases during production and transportation. Reasons for product defects. Commodity examination is carried out by the chamber of commerce and the technical examination bureau. The need for commodity examination arises during the judicial investigation of criminal cases.

After pre-finishing, dyeing and printing fabrics are not marketable. Final finishing is required for the final exterior design. Types of finishing: 1) sizing – application of a sizing that contains adhesives to the fabric. To add rigidity to the fabric. Depending on the amount of sizing applied, fabrics with soft (muslin), medium and hard finishes are obtained. 2) Widening of the moistened fabric. 3) Calendering. Consumer properties of fabric. 1) geometric (length, width, thickness). The length of the piece ranges from 10-150m. width from 40-250 cm. Thickness from 40-250 cm. Thickness affects heat protection, steam and air tightness. Properties affecting the service life of fabric. 1) strength 2) shrinkage. Hygienic properties. Hygroscopicity of steam and

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

Customer state examination has the right: - to declare the need for a state examination, including repeated and additional examinations; - appoint a state examination, determine the object and subject of the state examination, its subject matter, participants in the expert process, and timing; - raise the issue of selecting, challenging or replacing an expert organization (expert), obtain clarifications and advice from the expert organization (expert) regarding the preparation and conduct of the examination; - receive information about the progress of the state examination at all stages of the expert process, provide the expert organization (expert) with written or oral explanations, comments, recommendations on the conduct of the state examination; - get acquainted with the intermediate and final conclusions of the state examination; - use expert opinion and

The range of ceramic products is formed under the influence of scientific and technological progress, socio-demographic factors, and changes in stylistic trends in the decorative and applied arts. The range of fine ceramics products is classified according to the type of ceramics, purpose, type of product, styles, sizes, types and complexity of decoration, and completeness. Based on the type of ceramics, porcelain, fine stone, semi-porcelain, earthenware and majolica products are distinguished. Porcelain products account for 60-65% general production fine ceramics, earthenware -32, majolica 2%. Dishes for catering establishments and household products are distinguished according to their intended purpose. Dishes for catering establishments are specialized by type of enterprise (restaurants, cafes, kindergartens, etc.); it must be strictly functional, easy to store and wash. Household products are divided into dishes

Leather goods are made from natural and artificial leather, film materials, fabrics, knitwear and other auxiliary materials. Auxiliary materials used for fastening parts and finishing the product: threads, nails, pins, glue, accessories - buckles, locks, buttons. For the production of leather haberdashery, natural leathers are used: from the skins of cattle - opoek, outgrowth, half-leather, cow, bull; From goat skins - chevro and goat. In the production of haberdashery products, artificial and synthetic materials, film and other auxiliary. Leather and haberdashery products are divided into three subgroups: toilet accessories - bags, gloves, belts, mittens; accessories for storing money, documents, household items; travel accessories - suitcases, suitcases, travel

The legal basis for the appointment of an examination, the participation of experts, the procedure for obtaining information and other issues are defined in the Labor Code. Examinations in customs laboratories, both in connection with customs clearance and customs control, and customs examinations may be appointed in connection with judicial proceedings, examinations (research) in connection with appeals from other government bodies, cases, resolution of disputes in arbitration courts and in cases of violation customs. At the stage of customs clearance, the main task of the examination is to verify the conformity of the information declared in the customs declaration with the real ones. This is done for various purposes - for reasonable and precise definition the size of the policy in relation to goods moved across the Russian customs border. Customs examination

Raw or pasteurized milk, in which the quantity and ratio components has not artificially changed – Normalized Makes a final decision based on the results of a customs examination – Head of the customs authority Fish product obtained through the process of salting and processing of a smoking room at a certain temperature until a surface color is obtained from light golden to dark golden with a specific taste and smell of smokedness – Smoked fish Tea according to the Commodity Nomenclature of Foreign Economic Activity is classified as a commodity item - 1903. Customs examination of goods is the resolution of issues - In customs wholes that require special knowledge. The muscles are developed satisfactorily, the spinous processes of the dorsal and lumbar vertebrae, the ischial tuberosities, and macles do not stand out sharply; subcutaneous fat covers the carcass from

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

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

Arabic numerals in the marking of round timber on the upper end cut indicate: The diameter of the upper end of the trunk Coreless wood species Spruce Maple The letters “N”, “SN” and “T” in the marking of household refrigerators mean Climate class The letters “X” and “Y” in the marking electric stoves mean Fire safety class Bottles in metal frame used for taking samples of petroleum products from oil tankers. Railway and road tanks. Depending on the type of flour, bread can be: Rye, rye-wheat, wheat and wheat-rye. In the marking of petroleum solvents (nephrases), the numbers indicate Boiling limits. The following information must be reflected in the marking of fur products. Trademark of the manufacturer Name of the product, type fur Size Model, variety, group of defects

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. Wide variety of goods and quantities moved across borders Russian Federation, poses tasks for customs services not only to protect economic security country, but also to protect the interests of consumers of goods. IN Lately The role of customs authorities has increased in addressing such state, political and social programs as environmental protection, consumer protection - ensuring the safety of life and health. The importance of merchandising is very great and when carrying out customs examinations. The main goal of customs examination is to check the compliance of information about the goods declared in the state customs declaration (GCD) with the actual characteristics of the goods presented for customs clearance for a more accurate and reasonable collection of customs taxes and fees. In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is the responsibility of federal government bodies, which means that legislation in the customs area is limited to the federal level. This provision of the Constitution allows us to combine rules that are common to all foreign economic activity, a unified procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, unity of customs procedures. Constitutional provisions 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, starting with light industry goods, household appliances, cars, resources, finishing 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.

Goods that may cause harm to other goods, are subject to customs procedures, or require special storage conditions are 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. When leaving the state territory of Russia, these goods are taken into account by customs statistics of 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.

The purpose of merchandising.

Problems of merchandising.

Principles of merchandising.

Purpose of merchandising

The purpose of commodity science is to study the fundamental characteristics of a product that make up its use value, as well as their changes at all stages of product distribution.

Tasks of merchandising

To achieve this goal, commodity science as a science and academic discipline must solve the following problems:

A clear definition of the fundamental characteristics that constitute consumer value;

Establishment of 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 to analyze the assortment policy of an industrial or trade organization;

Management of the organization's assortment;

Determination of the range of consumer properties and indicators of goods;

Assessment of the quality of goods, including new domestic and imported ones;

Identification of gradations in quality and defects of goods, the reasons for their occurrence and measures to prevent the sale of low-quality goods;

Definition quantitative characteristics single copies of goods and consignments;

Ensuring the quality and quantity of goods at different stages of their technological cycle by taking into account formative and regulating preserving factors;

Establishing types of commodity losses, the reasons for their occurrence and developing measures to prevent or reduce them;

Information support for product distribution from manufacturer to consumer;

Commodity characteristics of specific goods.

Commodity science is one of the fundamental academic disciplines in the formation of the professional competence of commodity experts, experts, merchants and marketers. In addition, the basics of commodity knowledge are necessary for accountants, economists, managers and technologists, since accounting, planning of commodity resources, analysis of financial and economic activities, production management and other types of professional activities must be carried out taking into account the characteristics of goods, their fundamental characteristics and possible changes during transportation, storage and sale.

Commodity science is far from the only academic discipline necessary for the professional training of experts, commodity experts, merchants, marketers and other specialists. It is connected to other disciplines interdisciplinary connections: preceding, concomitant and subsequent.

By previous connections, commodity science is connected with a number of natural science and mathematical disciplines - physics, chemistry, biology, microbiology, mathematics, as well as with a general professional discipline - the basics of standardization, metrology and certification. Knowledge of these disciplines is necessary for a deeper understanding and assessment of the consumer properties of goods, their changes during production and storage.

At the same time, merchandising is basic academic discipline for many general professional and special disciplines - organization and technology commercial activities, economics, accounting, marketing, etc. They are united by subsequent and related interdisciplinary connections.

Commodity science as a scientific discipline includes a general part and specific commodity science.

General part of merchandising is devoted to the consideration of the theoretical foundations that are fundamental to its particular sections. It does not provide commodity characteristics of specific groups of goods. However, without knowledge of the theoretical foundations, it is difficult to give a complete and objective assessment of the fundamental characteristics of any product.

Private merchandising analyzes the state and development prospects of the corresponding market segment, classification of goods into assortment groups and others structural elements lower levels. Separate subsections of private commodity science provide a generalized and systematized commodity characteristic of assortment groups, types and varieties of goods.

The objects of study in private sections of commodity science can be not only consumer goods, but also industrial goods (raw materials, means of production), agricultural products, pharmaceutical products and medicinal raw materials. Some agricultural and technological universities, colleges and technical schools have already introduced the teaching of these particular sections of commodity science.

This approach is not accidental and is dictated by the socio-economic transformations taking place in the country. The transition to a market requires a different attitude towards consumer needs and to the product as a means of satisfying them. Therefore, it is no longer enough to study only production technology in technological and agricultural universities. It is necessary to thoroughly know the final result of this production - commercial products or a product, as well as the needs for it.

Principles of merchandising

Any science and professional activity are based on certain principles.

Principle (lat. principium - basis, beginning) - the basic starting position of any theory, teaching, guiding idea, basic rule of activity.

The principles of commodity science are safety, efficiency, compatibility, interchangeability and systematization, compliance.

Safety- a fundamental principle, which consists in the absence of unacceptable risk associated with the possibility of a product (or service, or process) causing damage to the life, health and property of people.

Safety is at the same time one of the mandatory consumer properties of a product, which is considered as a risk or damage to the consumer, limited to an acceptable level.

From the standpoint of commodity science, a product must be safe for all commercial entities. At the same time, in commodity science, the principle of safety for goods and the environment must also be observed in relation to the processes of packaging, transportation, storage, and pre-sale preparation for sale. Packaging must be safe environment and etc.

Efficiency- the principle of achieving the most optimal result in the production, packaging, storage, sale and consumption (operation) of goods.

This principle is important when forming an assortment, as well as ensuring the quality and quantity of goods for different stages commodity circulation. All types of merchandising activities should be aimed at increasing efficiency. This is achieved through an integrated approach based on the selection of methods and means that provide the best final results at minimal cost. 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 is a principle determined by the suitability of goods, processes or services for joint use without causing unwanted interactions.

Compatibility goods are taken into account when forming an assortment, placing them in storage, choosing packaging, as well as the optimal mode. Compatibility of parts and components during installation, commissioning and operation of complex technical and other products is an indispensable condition for maintaining their quality for the consumer. The compatibility of goods during their consumption is important for the most complete satisfaction of needs. Thus, the use of incompatible foods can cause serious metabolic disorders in humans.

Interchangeability- a principle determined by the suitability of one product, process or service to be used in place of another product, process or service to fulfill the same requirements.

The interchangeability of goods determines competition between them and at the same time makes it possible to satisfy similar needs with different goods. The closer the characteristics of individual products, the more suitable they are for interchangeable use. Thus, the interchangeability of kefir and curdled milk is greater than that of kefir and milk; This is especially important for consumers whose bodies cannot digest milk lactose.

The ability of a product or its individual components to be used instead of another to fulfill the same requirements plays a role important role when forming an assortment of interchangeable goods.

Systematization- a principle consisting in establishing a certain sequence of homogeneous, interrelated goods, processes or services.

Taking into account the diversity of objects, systematization in commodity science is extremely important, as it allows us to combine them into interrelated and subordinate categories (systematic categories), to create a system built according to a specific plan.

The principle of systematization is the basis for a group of methods that include classification, generalization and coding. It is widely used in merchandising. The presentation of educational information in all sections of “Commodity Science of Food Products” and “Commodity Science of Non-Food Products” is based on this principle.

A systematic approach to product distribution management, based on the principle of systematization, means that each system is an integrated whole , even if it consists of separate, disconnected subsystems. A systematic approach allows you to see a product, its product characteristics, processes to ensure quality and quantity as a complex of interconnected subsystems united by a common goal, to reveal its integrative properties, internal and external connections.

Correspondence- the principle of compliance with established requirements. At the same time, the characteristics of goods or processes of production, transportation, storage, sale and operation must comply with regulated requirements regulatory documents or consumer requests.

In commodity science, this principle plays a decisive role in assortment management, quality assessment, ensuring conditions and terms of transportation, storage and sale, as well as in choosing packaging. This principle is the basis for determining quality gradations and identifying defects. And forecasting the shelf life of goods.

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Introduction

In accordance with Article 71 of the Constitution of the Russian Federation, customs regulation is the responsibility of federal government bodies, which means that legislation in the customs area is limited to the federal level. This norm of the Constitution makes it possible to combine uniform rules for foreign economic activity for everyone, a single 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 Russian Federation.

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

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

In this regard, we highlight the following tasks:

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

2. Analysis of the examination of food products carried out by the customs authorities of the Vanino sea trade port.

1. The concept and essence of customs examinations

1.1 Types of customs examinations

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

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

Identification expertise is carried out with the aim of determining whether a product belongs to a homogeneous group of goods or a controlled list of goods, establishing the individual characteristics of the product, compliance of the product with established quality characteristics and technical descriptions and must answer the questions:

- what class or group of homogeneous goods does this product belong to;

- determination of the name and affiliation of a product (unknown object), including products (substances), the import/export of which is limited or prohibited for circulation:

- establishing compliance of the product with the quality characteristics and technical description for it.

Chemical expertise is carried out with the aim of establishing the chemical composition, quantitative ratio of various chemical compounds of the object submitted for research and must answer the questions: Zhiryaeva E.V. Expertise in customs and international trade - St. Petersburg: Peter, 2003 - p. 45

- determination of the chemical composition of the object;

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

- determining the content of components in an object;

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

Classification expertise is carried out with the aim of classifying specific goods to the positions specified in the Commodity Nomenclature of Foreign Economic Activity of the CIS (CIS TN FEA), and should answer the questions:

- identification of the object presented for research:

- determination of the customs name and compliance with a certain product code according to the Commodity Nomenclature of Foreign Economic Activity of the CIS.

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

- determining the yield standards for processed products when processing a certain type of raw material;

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

- identification of raw materials in the processed product;

- whether the processing process is a continuous technological process;

- determining the place of origin of the goods;

- establishing (clarifying or confirming) the production technology of the product presented for research;

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

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

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

- does the object under study comply with a specific regulatory and technical document;

- does the product under study comply with existing standards;

- does the quality of the product correspond to the presented technical documentation;

- determining whether an individual unit belongs to one group.

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

- what material is the item presented for research made of?

product;

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

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

Commodity research cost expertise is carried out with the aim of determining the cost of a product based on its quality indicators, its main properties and factors and should answer the questions: Dodonkin Yu.V. Customs examination of goods - M.: Academy, 2003 - from 13

- determination of the customs name of the goods in accordance with the Commodity Nomenclature of Foreign Economic Activity of the CIS;

- determining the quality indicators of a product that affect its cost;

- what is the wholesale market value of the product.

Estimated expertise is carried out with the aim of determining the consumer value of goods converted into federal property, and must answer the questions:

- determining the affiliation and consumer qualities of the product submitted for research;

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

- what is the wholesale market price of the product submitted for research.

Ecological expertise is carried out to determine the possibility of importing/exporting goods or placing goods under a specific customs regime and must answer the questions:

- determining the environmental or operational safety of the product;

- determining compliance of product quality with GOST and medical-biological requirements;

- determination of the presence of ozone-depleting substances;

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

Mineralogical (gemmological) expertise carried out with the aim of establishing the nature of precious stones, the category of their quality and value and should answer the questions:

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

- what is the market value of the stones submitted for research.

Forensic examination is carried out with the aim of establishing the authenticity of customs and other documents that are important during customs control, securities, as well as customs means of identification and must answer the questions:

- how the printing forms are made;

- are there any erasures or corrections in the document:

- does the object under study (seal, stamp, form, signature on the form) correspond to the presented comparative sample;

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

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

- whether the customs seal is counterfeit;

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

Art criticism is carried out with the aim of establishing the historical, artistic, cultural, scientific significance of works of art and antiques and should answer the questions:

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

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

1.2 The meaning and methodology of customs examinations

Purpose of examination during customs control:

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

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

The examination is carried out by experts from customs laboratories, as well as other relevant organizations or other experts appointed by customs authorities. Any person who has the necessary special knowledge to give an opinion can be appointed as an expert. To carry out the examination, an expert is engaged on a contractual basis. When an examination is appointed on the initiative of the declarant or another interested person, these persons have the right to submit proposals to the customs authorities regarding the candidacy of the expert.

On the appointment of an examination, the official of the customs body, with the consent of the head of this body or his deputy, issues a resolution on this, which indicates the grounds for conducting the examination, the surname, first name and patronymic of the expert, the name of the organization in which the examination should be carried out, the questions posed to the expert , a list of materials and documents made available to the expert, and the deadline for conducting the examination and submitting the conclusion to the customs authority.

The resolution also states that the expert will be warned of administrative liability for giving a knowingly false conclusion.

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

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

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

· one year in other cases.

The customs official is obliged to familiarize the declarant or other person with authority in relation to the goods, if known, with the decision on the appointment of an examination and explain his rights, about which a corresponding note is made in the decision, certified by the specified person or his representative.

Expenses for conducting examinations incurred by customs authorities, customs laboratories and other experts and organizations that conducted examinations are reimbursed from the federal budget, except in cases where the examination was not carried out at the initiative of the customs authorities.

Expert opinion

The expert's conclusion must indicate the time and place of the research, by whom and on what basis the research was carried out, questions posed to the expert, objects of research, materials and documents provided to the expert, content and results of the research, indicating the methods used, assessment of the research results, conclusions on the questions raised and their rationale.

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

If, during the examination, an expert establishes existing 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. Gabrichidze B.N. Customs law. 2nd ed., corrected. and additional - L.: Law and Law, 2003 - p. 79

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

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

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

Additional and repeated examinations

1. If the conclusion is insufficiently clear or complete, an additional examination may be assigned, entrusted to the same or another expert or organization.

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

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

Rights and responsibilities of an expert

1. The expert has the right:

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

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

3) request additional materials necessary for conducting the examination;

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

5) with the permission of the customs authority, participate in specific actions during customs control.

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

Rights of the declarant, other person with authority in relation to goods and their representatives when appointing and conducting an examination

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

1) challenge the expert with reason;

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

3) submit requests to pose additional questions to the expert to obtain an opinion on them;

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

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

6) get acquainted with the expert’s conclusion or his message about the impossibility of giving an opinion and receive a copy of such a conclusion or message;

7) apply for an additional or repeated examination.

If the request of the declarant, another person with authority in relation to goods and (or) vehicles, or their representative is satisfied, the official of the customs authority who appointed the examination shall issue a corresponding resolution.

If a request is refused, the customs official must inform the person who submitted the request in writing with reasons.

1.3 Samples and specimens for examination

When conducting customs control, a customs official has the right to take samples or specimens of goods necessary for research. A report on the taking of samples or specimens is drawn up in the form determined federal body executive power authorized in the field of customs affairs. The second copy of the said act is subject to delivery to the person with authority in relation to the goods, if established, or to his representative.

If necessary, samples or specimens are taken with the participation of an expert or specialist.

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

Samples or specimens are taken in minimal quantities to ensure that they can be examined.

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

· does not complicate customs control;

· does not change the characteristics of goods;

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

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

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

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

Customs officials have the right to be present when samples or specimens of goods are taken by employees of other government bodies, as well as other persons.

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

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

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

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

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

2. Expertise of food products

2.1 Sampling of food products

As an example, let us consider the technological scheme for conducting expert control at OJSC Vanino Commercial Sea Port. Today, JSC Vanino Sea Trade Port is rightly called the main sea gate of the Khabarovsk Territory. This is a universal year-round port, one of the top ten ports in Russia in terms of cargo handling volumes and the largest transport hub in the region. The port is a modern, technically equipped enterprise specializing in processing almost all types of cargo. Its capacity allows it to annually process up to 12 million tons of export-import, transit and coastal cargo, 3.5 thousand ships and 250 thousand wagons.

Subject of control measures:

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

An objectcontrol measures:

· JSC "Roskruptorg";

Let's look at how sugar samples were taken

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

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

Sample size- the quantity of goods selected from each batch.

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

Pooled sample- a sample composed of carefully mixed spot samples, selected in the appropriate order and combined in a specified ratio with the average value of the characteristics of the product.

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

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

Arbitration sample- part of the combined sample used for arbitration studies in the event of disagreement or appeal of a decision.

1. Acceptance:

Sugar was taken in batches.

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

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

· name of the manufacturer and its trademark;

· batch number;

· Name of product;

· name of the organization in whose system the enterprise is included

· manufacturer;

· name and address of the recipient;

· date of shipment of products;

· type of container (and for bags, category);

· number of units of transport packaging in the batch;

· gross weight of the batch;

· net weight of the batch;

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

· product standard designation.

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

2. Tools and materials:

The following tools and materials were used to collect sugar samples:

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

Clean metal scoop.

Probe made of stainless steel.

A clean, dry metal or plastic container with a capacity sufficient to mix the combined sample.

A clean, dry metal, wooden, or plastic tray with an area sufficient for quartering the combined sample.

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

3. Sampling procedure:

Sampling sequence.

Sampling was carried out from the following stages:

· general inspection of the batch and assessment of its homogeneity by visual inspection and verification of accompanying documents;

· determination of sample size;

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

sampling for research:

a) spot sampling;

b) compiling a pooled sample;

c) sample preparation for laboratory research;

4. Packaging and labeling of the sample:

Sampling of granulated sugar received in bulk in the holds of a ship

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

Spot samples of granulated sugar are taken with a metal mug as they are unloaded at regular intervals. When taking point samples, it is necessary to exclude the ingress of random, foreign impurities from the surface.

5. Formation of a pooled sample:

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

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

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

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

Samples are placed in clean, dry glass or polyethylene containers.

6. Packaging and sample processing

The combined sample was placed in a double food grade plastic bag to ensure sample safety. The samples were sealed and clearly labeled. The label stated:

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

· sample number according to the log book;

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

· numbers of transport packaging units (cars, holds);

· Name of product;

· Supplier name;

· name of the recipient;

· date, time of selection;

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

Granulated sugar samples sent for expert research must be accompanied by a sample collection certificate issued in accordance with the appendix to the order of the State Customs Committee of the Russian Federation No. 264 dated June 25, 1993 and a label ensuring the safety of the packaging. The sample collection report is drawn up in 3 copies, the first copy is sent to the customs laboratory.

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

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

GOST 18242-72

GOST 18321-73

GOST 12569-85

· Instructions on the procedure for receiving, transferring, storing and disposing of samples (samples) of goods received for examination (research) at the Central Laboratory dated 02.21.98

· Rules of the London Sugar Association

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

Thus, no violations were noted during sampling.

2.2 Carrying out examination of food products

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

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

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

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

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

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

List of questions asked to an expert when assigning examinations and research for customs purposes (for priority groups of goods)

Issues addressed in food research: http://www.logistic.ru

- determine the name of the product and which HS code it corresponds to;

- whether the product relates to baby or diabetic food;

- whether the product is a food additive;

- does the quality of the product submitted for research comply with the safety certificate;

- whether the product under study contains prohibited food additives;

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

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

- Does this product contain milk fat and what is its content;

- does this product contain cocoa and what is the cocoa butter content;

- determine the caffeine content in finished coffee products:

- whether this product is white sugar or granulated sugar;

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

conclusionsexpert:

Organoleptic characteristics:

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

· flowability - free-flowing (there are lumps that do not fall apart when lightly pressed);

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

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

Physical and chemical indicators:

· mass fraction (in terms of dry matter):

o sucrose, no less than 99.55% (suitable only for industrial processing)

o reducing substances, no more than 0.050% (for industrial processing 0.065%)

o ash, no more than 0.05% (suitable only for industrial processing)

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

o moisture, no more than 0.14% (for industrial processing 0.15%, for long-term storage upon shipment 0.1%)

· color, no more:

o conventional units 1.5 (suitable only for industrial processing)

units of optical density

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

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

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

Conclusions and Conclusion

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

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

· Identification examination;

· Chemical examination;

· Classification examination;

· Technological expertise;

· Certification examination;

· Materials science examination;

· Commodity cost examination;

· Appraisal examination;

· Environmental assessment;

· Mineralogical (gemmological) examination;

· Forensic examination;

· Art criticism.

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

Based on the research conducted and taking into account their results, the expert gives a written opinion on his own behalf.

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

During the work, the sugar sampling process was described in detail. No violations were noted during sampling.

As for the examination itself, the expert discovered a number of significant violations regarding the consumer properties of the goods described in the work. According to the expert’s results, it should be noted that the supplied sugar is unsuitable for mass consumption and is intended only for industrial processing