“Commodity research and expertise in customs (food and non-food products). As for the examination itself, the expert found a number of significant violations in the consumer properties of the goods described in the work

Date: 29.09.2019

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

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Federal Agency for Education

State educational institution higher professional education Chelyabinsk State University

Institute of Business Economics and Administration

Specialty: customs

Course work

Commodity science and expertise in customs

Completed by: student of group 21T-306 Savchenko A.K.

Checked by: Gorchakova T.I.

Chelyabinsk

1. Goals and objectives of customs examinations

2. Certification of goods for export-import deliveries

3. Features of sugar examination

Bibliography

Introduction

Commodity expertise is a special competent study of a precisely formulated question about the quality, origin, composition, safety of the subject of expertise, its compliance with certain norms and standards, requiring special knowledge and the presentation of a reasoned opinion.

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

Achieving the goal involves solving a number of research tasks:

1. Goals and objectives of customs examinations;

2. To study the certification of goods for export-import deliveries;

3. Features of the examination of sugar.

1. Goals and objectives of customs examinations

Commodity examination of goods is, first of all, “the study of the quality of an object, the compliance of its parameters and properties with the relevant standards and state standards”. In many ways, the results of the examination depend on the experience and qualifications of the expert conducting the study. Often the evidence of certain product defects does not give an objective answer to the cause and mechanism of their occurrence.

Examination of goods is carried out, as a rule, in order to identify shortcomings and defects (determining their significance), identifying the mechanisms of their formation, establishing consumer properties and characteristics of the object.

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

The goals and objectives of customs examinations are not as simple as it seems at first glance. In fact, you can see several interesting moments which may seem too deep and incomprehensible. However, you should try to consider them. It’s worth starting with goals, because they will make it possible to quickly and clearly highlight all the tasks, because they follow from them.

Firstly, the main task of the customs examination is to protect the domestic market from low-quality goods. This is a challenging goal because products must be tested from multiple perspectives. Accordingly, we can immediately name several tasks that appear before customs officers. They should carefully check all documentation. Moreover, details and certificates are used to determine the quality of the goods. They are supporting documentation, so they are an essential part of the review. In this case, you must always remember about the speed of work. Often, goods with food products arrive at the customs point, most of them are perishable products. It turns out that in some cases, specialists must work as quickly as possible. True, most often the verification of documentation is only the first stage, because certificates do not always fully correspond to the real quality. Because of this, some types of products are subject to epidemiological control. It helps to identify potentially dangerous goods so as not to let them into the country. There is no need to think that this applies exclusively to food products, for example, some other goods have high toxicity rates, which is also not allowed.

Secondly, the customs examination must ensure the payment of all duties. Customs duties are always an additional cost for suppliers. Accordingly, often small "shuttle traders" try not to pay duties. To do this, a thorough inventory is carried out, which makes it possible to clarify the compliance of all products with the submitted documentation. Then, taking into account the cost of goods in the Russian market, customs duties are calculated. Such a task became simple only after the appearance of new equipment at checkpoints. It checks the weight of the shipment to immediately show the presence of some amount of unaccounted for goods.

The goals and objectives of customs examinations should be called extremely complex. After all, the checkpoint becomes the first obstacle in the way of smugglers who deliver fakes to the Russian market. At the same time, the population suffers, as well as the economy of the whole country, so a huge responsibility lies on the shoulders of customs officers. At the same time, the volumes of cargo entering Russia are so large that sometimes one can only wonder how specialists can cope with such a dense flow. So, the goals and objectives of customs examinations should be known to each person in order to understand the reasons for periodic delays. Suppliers themselves are to blame for this, trying to refuse to pay duties or to transport low-quality cargo across the border, which requires careful verification.

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

- aimed at identifying objects, identifying an object by its reflections, in a particular case, traces. This can also include the establishment of samples and samples of the goods of its name in accordance with the TN VED, quality, place where the goods were produced, etc.;

- diagnostic - identification of the mechanism of events, phenomena, method and sequence of actions, causal relationships, etc. This includes technological expertise, determination of the output rate, sources of raw materials, etc.;

- expert prevention - activities to identify the circumstances that contribute to the commission of offenses and crimes in the customs legislation, and the development of measures to eliminate them. These include activities for the accumulation in collections and the study of counterfeits and forecasting the appearance of criminally dangerous commodity items in the customs tariff.

2. Certification of goodsand export-import deliveries

Certification is a confirmation of conformity of production to the established requirements. This is certified in writing by an organization that is independent of the manufacturer (or seller, or performer) and consumer (or buyer). Written confirmation of the established requirements is a certificate that you receive in this organization. In the Russian Federation, the role of such an organization is played by Rosstandart (Federal Agency for Technical Regulation and Metrology). The federation is guided by the requirements of technical regulations, the provisions of standards, codes of practice and the terms of contracts.

Product certification is a confirmation by an accredited certification body of its compliance with certain standards and norms. In case of conformity of products to the specified standards, the certification body issues to the applicant a certificate of conformity of the established form. If a non-compliance of products with the established requirements for at least one of the indicators is revealed, the certificate is not issued. In this case, if the product is included in the list of products subject to mandatory certification, it cannot be imported into the customs territory or sold in the specified territory.

The procedure for the import into the customs territory of goods that, in accordance with acts of the legislation of the Russian Federation are subject to mandatory certification, was developed in pursuance of the Laws of the Russian Federation "On the Protection of Consumer Rights", "On Certification of Products and Services" and determines the conditions for the release of such goods into the customs territory of the Russian Federation.

Certification should ensure the import into the Russian Federation of goods that meet standards and other national documents that establish mandatory requirements for goods, based on Russian legislation. In doing so, the following must be provided:

- safety and environmental friendliness of goods;

- functional properties of goods;

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

– efficiency of certification and convenience for the applicant;

– mutual recognition of foreign certificates and test reports.

During certification, the characteristics (indicators) of products are checked and test methods are used that allow:

- to identify products, including checking belonging to a classification group, compliance with technical documentation, origin, belonging to a given batch, etc.;

– fully and reliably confirm the compliance of products with the requirements aimed at ensuring their safety for the life, health and property of citizens, environment, established in all regulatory documents for these products, as well as other requirements that, on the basis of legislative acts, must be checked during mandatory certification, under normal conditions of its use, storage and transportation.

The composition of other verified indicators is determined based on the goals of certification of specific products.

Product certification includes:

- submitting an application for certification;

– making a decision on the application, including the choice of a certification scheme;

- selection, identification of samples and their testing;

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

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

– issuance of a certificate and license to use the mark of conformity;

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

- corrective measures in case of violation of product compliance with established requirements and incorrect application of the mark of conformity;

– information about certification results.

Goods Conformity Certificate:

– Hygiene certificate.

- Veterinary certificate.

- Phytosanitary certificate.

– Certificate of origin of goods.

Goods Conformity Certificate. The document confirming the compliance of goods with the established requirements are certificates issued in accordance with the rules of the GOST RV RF certification system, such a document is a certificate of conformity.

The specified certificate may also be a certificate of recognition of a foreign certificate and replaces it on the territory of the Russian Federation.

The terms of contracts (contracts) concluded for the supply of goods to the Russian Federation must provide for the presence of a certificate and a mark of conformity, which must be issued or recognized by the authorized body of the Russian Federation.

For the purposes of customs clearance and customs control, a certified copy of the certificate is used, which must be made in a way that reproduces its form and content.

The copy may be certified by one of the following authorities:

- a notary;

- the authority that issued the certificate;

- Consular office of the Russian Federation.

The notary certifies the certificate by making an authenticating inscription.

The authority that issued the certificate certifies it by affixing the original signature of the head of this authority (or the person replacing him) with its transcript and original seal.

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

Copies of certificates of conformity certified by notaries of other states may be used for customs clearance. Currently, such states are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, Ukraine, the Republic of Uzbekistan, the Republic of Tajikistan, Turkmenistan, as well as the countries listed in Appendix No. 2 to the Letter of the State Customs Committee of the Russian Federation dated May 17, 1995 No. 01-13 /6885.

hygiene certificate. In order to prevent the adverse impact on human health of factors associated with the production and use in the national economy and everyday life of products potentially hazardous to human health, in pursuance of the Law of the Russian Federation "On the sanitary and epidemiological welfare of the population", the State Sanitary and Epidemiological Supervision of the Russian Federation introduced as a form of coordination of production, implementation and use of products potentially hazardous to human health, a hygiene certificate for products.

The hygienic certificate is a permit by the bodies and institutions of the State Sanitary and Epidemiological Service for the production (import) of products that meet the established requirements, and serves as an official confirmation of the safety of products for human health, subject to certain conditions.

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

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

When issuing a hygiene certificate for imported products, the requirements of sanitary legislation in force on the territory of the Russian Federation are imposed, unless otherwise specified by an international treaty (agreement).

Hygiene certificates are issued on the basis of an assessment of the safety certificate of the supplier country, issued by the authorized body, and (or) the results of product studies conducted in the Russian Federation.

The hygiene certificate is issued in the prescribed form.

Issuance of hygiene certificates for products is carried out:

– Goskomsanepidnadzor of the Russian Federation for baby food, pesticides, food additives, new (non-traditional) types of food raw materials, as well as products purchased under international agreements;

- republican (republics within the Russian Federation), regional, regional, city, Moscow and St. Petersburg centers for sanitary and epidemiological surveillance - for all other types of products (for engineering and instrumentation products, for other types of products - at the location of the developer organization) .

The hygiene certificate is valid throughout the territory of the Russian Federation, unless otherwise specified in it.

A hygienic certificate may be issued with a limitation on the validity period and volumes of import (export) of products.

If the applicant disagrees with the decision of the territorial center of the State Sanitary and Epidemiological Supervision to refuse to issue a hygiene certificate, this decision may be appealed to the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation.

When importing goods subject to both mandatory certification for compliance with the standards of the Russian Federation and the control of the bodies of the State Sanitary and Epidemiological Supervision of the Russian Federation, customs clearance is carried out subject to the provision of certificates of conformity of the State Standard of the Russian Federation to the customs authorities, in columns 11, 12 and 13 of which must be indicated, among other things, information on issued hygienic certificates.

Veterinary control is an integral part of sanitary and epidemiological control, which is carried out at the points of entry of goods across the border of the Russian Federation in order to protect the territory of the Russian Federation from the importation and spread of especially dangerous infectious diseases of people, animals and plants, as well as toxic substances. The purpose of veterinary control is to prevent the introduction into the territory of the Russian Federation of especially dangerous animal diseases, diseases common to humans and animals, as well as goods that are unfavorable in veterinary terms.

The functions of state veterinary supervision for the protection of the territory of the Russian Federation and control at checkpoints are assigned to:

- the main department of state veterinary supervision at the state border and transport;

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

– border control veterinary checkpoints in sea and river ports, railway stations, airports, highways and post offices.

Employees of the state border veterinary supervision carry out, in accordance with the established procedure, a veterinary inspection of all types of foreign transportation vehicles and controlled cargo crossing the border as foreign trade, including hand luggage, baggage and postal items, and decide on the possibility and conditions for their further transportation.

Import into the territory of the Russian Federation of animals and goods subject to veterinary control is carried out only if there is an international veterinary certificate.

Veterinary certificate - an international veterinary document of the established form, issued for live animals, livestock products and other goods subject to veterinary control by the state veterinarian of the exporting country.

The international veterinary certificate remains in the Gosvetnadzor subdivision and is filed along with other documents, instead of it, a veterinary certificate of form No. 1 is issued for live animals, and a veterinary certificate of form No. 2 is issued for products, raw materials and other controlled goods.

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

An export veterinary certificate is an international veterinary document of a standard form, issued for specific batches of live animals and cargoes supervised by the veterinary service and following them to the country of destination. The veterinary certificate is issued in Russian by a veterinarian of the Gosvetnadzor zonal department.

For the purposes of customs clearance, a copy (photocopy) of the veterinary certificate is accepted, which, together with the first copy of the CCD, is kept in the file of the customs authority. When the goods are released, the customs inspector puts down in column 44 of the customs declaration under number 6 the number of the certificate, the date of its issue and the name of the authority that issued it. The original veterinary certificate is returned to the exporter.

Phytosanitary certificate. The list of imported and exported goods subject to the control of the State Quarantine authorities is given in the Letter of the State Customs Committee of the Russian Federation dated 11.04.97 No. 01-15/6721.

Freshly frozen fruits, vegetables, berries, as well as pickles, various canned foods of vegetable origin and vegetable oil of all types are not subject to quarantine control by the State Quarantine authorities.

The import of the above goods is allowed with mandatory primary (at border checkpoints) and secondary (at the destination) quarantine phytosanitary control in the presence of:

– phytosanitary control;

– import quarantine permit.

Phytosanitary certificate - an international document issued by the quarantine and / or plant protection authorities of the exporting countries, certifying the phytosanitary condition of goods, which must be attached to the transport documents accompanying the goods.

Import quarantine permit - a Russian document issued by the State Quarantine of the Russian Federation (or, for small consignments - up to 500 tons - by the zonal department of the State Quarantine), which determines the requirements and conditions for the import and use of goods.

The basis for the adoption by the official of the customs authority of the decision on the possibility of releasing goods for free circulation on the customs territory of the Russian Federation is the imprint of the official stamp of the zonal administration of the State Quarantine "CHECKED, NO QUARANTINE OBJECTS FOUND, REALIZATION IS ALLOWED", affixed to the shipping documents (CMR, consignment note and etc.). The specified stamp is certified by the signature of the state inspector for plant quarantine.

The export of goods from the Russian Federation is carried out accompanied by phytosanitary certificates (Fitosanitary sertificate) in the form prescribed by the FAO International Convention, certified by the original imprint of a triangular stamp and the signature of the state inspector for plant quarantine.

Phytosanitary certificates are issued by the State Plant Quarantine Inspectorates on the basis of a phytosanitary inspection of timber in the area of harvesting and shipment of timber or on the basis of the results of quarantine inspection of timber before shipment.

To obtain a certificate, the applicant must, no later than 15 days before the shipment of timber, apply to the inspection with an application, which must indicate:

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

- type of wood;

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

– the recipient and his address;

– timing of timber shipment;

– border points (ports, piers, railway stations, airports, etc.) through which timber is supposed to be transported;

– additional phytosanitary requirements for timber products imposed by the importer (a copy of the contract, agreement or an extract from it).

The phytosanitary certificate is issued for the cargo, separately for each transport unit (wagon, car, ship, etc.) not earlier than 15 days before the shipment of the cargo.

For the purposes of customs clearance, a copy (photocopy) of the phytosanitary certificate certified by the original imprint of a triangular stamp and signed by the state inspector for plant quarantine is accepted.

When goods are re-exported, they are subject to all the quarantine requirements mentioned above. For re-exported products of plant origin, a certificate for re-export is issued.

Certificate of origin. To confirm the origin of goods from a given country, the customs authority of the Russian Federation has the right to require the presentation of a certificate of origin of goods.

When exporting goods from the customs territory of the Russian Federation, a certificate of origin of goods is required in cases where it is necessary, and this is fixed in the relevant contracts, in the national rules of the country of import, or provided for by the international obligations of the Russian Federation.

When importing goods into the customs territory of the Russian Federation, a certificate of origin is required in the following cases:

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

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

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

To certify the origin of small consignments of goods (value up to 5,000 US dollars), the presentation of a certificate is not required if other accounting, commercial documents are submitted that have a link to the manufacturer.

The certificate of origin of the goods must clearly indicate that the specified goods originate from the respective country and must contain:

– a written declaration by the sender that the goods meet the relevant origin criteria;

– a written certificate from the competent authority of the country of export that issued the certificate that the information presented in the certificate is true.

The certificate of origin of goods is submitted together with the customs declaration and other documents required for customs clearance. If the certificate is lost, its officially certified duplicate is accepted.

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

- name and address of the exporter;

- name and address of the importer;

- name (description) of the goods;

– means of transportation and route;

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

– gross and net weight;

- number of the invoice (invoice).

In case of doubts about the integrity of the certificate or the information contained in it, including information about the country of origin of the goods, the customs authorities of the Russian Federation send these certificates to the Customs and Tariff Administration of the State Customs Committee of the Russian Federation for subsequent verification.

The Form A certificate of origin is the basis for a 25% reduction in import duty rates for goods originating in developing countries and exemption from import duty for goods originating in the least developed among developing countries.

In order to provide tariff preferences, the customs authorities only accept for consideration a certificate of origin of goods in the form “A”, made on a form with a protective net and having column 12.

Certificates made on other forms (including those containing a different number of columns), despite a similar name, are not considered as grounds for granting preferences.

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

The certificate must be certified (column 11) by the competent national authority of the exporting country (usually the chamber of commerce) or an authorized body.

In accordance with the bilateral Free Trade Agreements concluded between the Russian Federation and other CIS countries (a list of them is given in the Order of the State Customs Committee of the Russian Federation dated April 26, 1996 No. 258), goods originating from the territory of these states and imported into the territory of the Russian Federation are not subject to import customs duties and value added tax.

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

To confirm the origin of goods from the CIS countries, a certificate of origin of goods is used in the form "ST-1", approved by the Decision of the Council of Heads of Government of the CIS dated September 24, 1993.

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

The certificate must contain:

– a written declaration by the exporter that the product in question originates in the respective country;

– Written certification from the competent authority that the information provided in the certificate is true.

The certificate must be certified by the seal of the authorized body or the chamber of commerce and industry of the country of origin, and the parties exchange seals and signatures of persons authorized to certify certificates of origin.

3. Features of sugar examination

The history of the development of the production of granulated sugar. The word sugar itself comes from the Sanskrit sarkara (gravel, sand or sugar); centuries later, the term entered Arabic as sukkar, into medieval Latin as succarum.

The first mention of sugar in ancient times dates back to the time of Alexander the Great's campaign in India. In 327 BC one of his generals. It is said that in India there grows a reed that produces honey without the help of bees; as if from it you can also make an intoxicating drink, although there are no fruits on this plant. Five hundred years later, Galen, the chief medical authority of the ancient world, recommended sakcharon from India and Arabia as a remedy for diseases of the stomach, intestines, and kidneys. The Persians, too, although much later, adopted from the Hindus the habit of eating sugar, and at the same time did a lot to improve the methods of its purification. As early as the 700s, Nestorian monks in the Euphrates Valley were successfully making white sugar using ashes to refine it.

The Arabs, who spread from the 7th to the 9th centuries. their possessions in the Middle East, North Africa and Spain, brought the culture of sugar cane to the Mediterranean. A few centuries later, the crusaders who returned from the Holy Land introduced sugar to all of Western Europe. As a result of the collision of these two great expansions, Venice, which found itself at the crossroads of the trade routes of the Muslim and Christian worlds, eventually became the center of the European sugar trade and remained so for more than 500 years.

In the West Indies sugarcane processing, the early cane presses were driven by oxen or horses. Later, in places blown by the trade winds, they were replaced by more efficient wind turbines. However, production as a whole was still quite primitive. After squeezing raw cane, the resulting juice was purified with lime, clay or ash, and then evaporated in copper or iron vats, under which a fire was built. Refining was reduced to the dissolution of the crystals, boiling the mixture and subsequent re-crystallization. Even in our time, the remains of stone millstones and abandoned copper vats remind in the West Indies of the past owners of the islands, who made their fortunes in this profitable trade. By the middle of the 17th century, Santo Domingo and Brazil became the world's main sugar producers.

In the future, the main events in the history of cane sugar come down to important improvements in the technology of its cultivation, mechanical processing and final purification of the product.

In 1747, the German chemist Andreas Sigismund Marggraf (Marggraf) (1709-1782) obtained crystalline sucrose from sugar beets. The most important event in the history of beet sugar occurred in 1799, when the laboratory experiments of Franz Karl Achard confirmed that the production of this product was justified from an economic point of view. As a result, as early as 1802, sugar beet factories appeared in Silesia (Germany).

At the beginning of the 19th century, during the Napoleonic Wars, the British fleet blocked the coast of France, and the import of sugar from the West Indies there temporarily stopped. This forced Napoleon to turn to the German model and build a number of experimental beet sugar factories. In 1811, things were already well established: sugar beet crops occupied over 32 thousand hectares, and refineries were operating throughout the country.

After the defeat of Napoleon, the European market was literally inundated with Caribbean sugar, and the newly emerged beet sugar industry began to decline. Interest in it, however, increased again during the reigns of Louis Philippe and Napoleon III, and since then it has been one of the important branches of the French economy.

In America, beet sugar was talked about in the 1830s. The association that arose in Philadelphia delegated its representatives to Europe to study its production. From 1838 to 1879, about 14 unsuccessful attempts were made in the United States to establish the production of beet sugar. The real disaster befell the Mormons in the 1850s when they bought $12,500 worth of equipment from France, shipped it to New Orleans, then up the Mississippi to Kansas, finally from there by oxen to Utah, but they launched it like that failed. Success was achieved by E. Dyer, who applied new production methods in California. Thanks to him, America's own sugar beet production arose. Since then, it has been continuously developed, and now the share of beet sugar is about 25% of all refined sugar produced in the United States.

By the end of the 20th century, a stable ratio in the use of sugar-containing vegetable raw materials had developed in the world production of white sugar: 30% of sugar is produced from sugar beets, and, accordingly, 70% from sugar cane. Each country chooses the most cost-effective raw material for itself. As a rule, this is due to climatic conditions.

The creator and organizer of industrial beet sugar production in Russia is Ya.S. Esipov. He, as one of the great patriots of Russia, combined the qualities of an inventor, designer, scientist, etc. Blankennagel played the role of an investor during the construction of the plant in Alyabyev. In his memoirs, Esipov wrote: "The inconsistency of our morals forced us to disperse and set a new condition in front of witnesses."

In 1803, Esipov built a new beet sugar and sugar refinery on his estate in Nikolsky, Moscow province, where he, taking care of the construction of new enterprises in Russia, organized the training of specialists in sugar business. Here, Yakov Stepanovich made the first economic calculation of sugar beet production. It is known that Esipov died in 1805, and his factory, apparently, ceased to exist.

Economic factors played a decisive role in the emergence and successful development of sugar beet production, as one of the technical industries engaged in the processing of agricultural products.

Currently, the sugar industry of the Russian Federation has 95 sugar factories with a total capacity of 276.1 thousand tons of beet processing per day, located in 28 beet-growing regions, which are capable of producing over 3 million tons of granulated sugar from beets during the production season. In addition, during the off-season period (January-August), sugar factories can produce the same amount of sugar from imported raw sugar. Thus, industry enterprises can provide the country with sugar without buying white sugar abroad.

Nutritional value of granulated sugar

Factors that shape the quality of granulated sugar. The factors that shape the quality of granulated sugar include raw materials and the production process. Raw materials used for the production of granulated sugar must comply with the requirements of regulatory documents and current technical documentation, approved in the prescribed manner, according to safety criteria for the life and health of the population in accordance with SanPiN 2.3.2.1078-01 "Hygienic requirements for the safety and nutritional value of food products".

For the manufacture of granulated sugar, the following raw materials are used:

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

- Sugar beet root crops must meet the requirements specified in the table in terms of quality.

Sugar beet roots are living organisms in which respiration processes take place, and if stored improperly, germination and decay of sugar beet roots can occur.

Wastewater in the production of granulated sugar must be treated and comply with SanPiN 4630.

Safety requirements in the production of granulated sugar must comply with the requirements set forth in the "Rules for Safety and Industrial Sanitation in the Sugar Industry", approved in 1972, with additions No. 1, 2, 3, 4, 5, 6, 7, 8 , 9, 10, GOST 12.2.124.

Sugar beet is a bulky and perishable product, so its processing plants are most often located not far from plantations. It takes about 27 kg of coal and 16 kg of lime and coke to produce 45 kg of sugar from about 290 kg of beets. The process consists of the following stages: extraction, purification, evaporation and crystallization.

First, the beets are washed, and then cut into shavings, which are loaded into a diffuser, where the sugar is extracted from the plant mass hot water. The result is a "diffusion juice" containing 10 to 15% sucrose. The remaining beet pulp serves as an excellent fodder for livestock. Diffusion juice is mixed in a saturator with lime milk. Heavy impurities settle here. Carbon dioxide is then passed through the heated solution to cause the lime to bind non-sugars. After filtering them, they get the so-called. "Pure Juice" Bleaching involves passing sulfur dioxide gas through it and then filtering it through activated carbon. Excess water is removed by evaporation. The resulting liquid contains 50 to 65% sugar.

Crystallization is carried out in huge vacuum containers, sometimes as high as a two-story house. Its product - massecuite - is a mixture of molasses with sucrose crystals. These components are separated by centrifugation, and the resulting solid sugar is dried. Unlike cane, it does not require further refining and is suitable for consumption.

From molasses (the first runoff), a second, and then a third batch of already less pure crystals is obtained by evaporation. They are dissolved and refined.

Defects, causes. The problem of obtaining highly pure sugar mainly lies in the complexity and high cost of its processing with various substances and reagents in the production process, including with the help of ion exchange plants. At the same time, standard measures to maintain the sanitary condition of workplaces, buildings and the territory of the sugar factory, meeting the requirements for personal hygiene of workers, carrying out preventive disinfection of equipment, in other words, observing the sanitary rules for sugar production, and using known methods of cleaning it, allow us to produce sugar that meets GOST 22 -94, nothing more.

The color of granulated sugar is affected by the presence of melanoid formation products and phenol-containing complexes. It is generally accepted that melanoids, formed as a result of alkaline-thermal decomposition of reducing substances by the interaction of monosaccharides with amino acids, are one of the most harmful groups in terms of deterioration in the quality of granulated sugar. Another factor that determines the quality of sugar in the processing of raw sugar is the presence of starch gelatinization products in the raw material. Thus, in the production of strong alcoholic beverages, the use of sugar containing starch degradation products (due to their precipitation with alcohol) can lead to precipitation, in other words, the formation of haze in alcoholic beverages.

Common defects are moistening, loss of flowability, the presence of non-crushing lumps - the result of storage at high relative humidity and sudden changes in air temperature; an uncharacteristic yellowish or grayish color and the presence of lumps of unbleached sugar appear when the technology is violated; extraneous taste and smell are formed when packing in new bags treated with an emulsion with the smell of petroleum products, as well as when the product neighborhood is not observed; foreign impurities (scale, pile and fire) are the result of poor cleaning of sugar on electromagnets and the use of poorly processed burlap for packaging bags.

Packaging, labeling, storage of granulated sugar

Packing requirement.

Sugar is packed mechanically in paper and plastic bags with a net weight of 0.5-1.0 kg.

Permissible deviations from the arithmetic mean of the net weight of bags of sugar should not exceed ± 2.0%.

Granulated sugar is packaged in artistically designed bags with a net weight of (5 - 20) g, made from a combined material (paper with polyethylene or microwax coating) in accordance with the current regulatory documentation or from imported paper, equivalent in terms of quality and approved for use by health authorities.

Permissible deviations from the arithmetic mean of the net weight of the bags should not exceed ±3.0%.

Plastic bags must be made of polyethylene film approved for use by health authorities, according to GOST 10354, paper bags - from two layers of paper: inner and outer.

For the inner layer, paper grades D and E - P are used for packaging food products on automatic machines in accordance with GOST 7247, wrapping paper of grades V and D in accordance with GOST 8273, label paper of grade A in accordance with GOST 7625 or other grades of paper equivalent in terms of quality that are allowed for use health authorities. The mass of paper with an area of 1m² must be at least 70g.

For the outer layer, paper grades D and E - P are used for packaging food products on automatic machines according to GOST 7247, wrapping paper grades B and D according to GOST 8273, label paper grade A according to GOST 7625 or other grades of paper equivalent in terms of quality suitable for labeling printed way. The mass of paper with an area of 1m must be at least 80g.

Sugar intended for transportation by car, it is allowed to pack with a net weight of 0.5 and 1.0 kg in single-layer paper bags made from wrapping paper grades V, D, O in accordance with GOST 8273 or other grades of paper equivalent in terms of quality, approved for use by health authorities. The mass of paper with an area of 1m² must be at least 80g.

Paper bags are sealed with dextrin glue according to GOST 6034 or polyvinyl acetate dispersion according to GOST 18992. For intracity transportation, it is allowed to sew up paper bags with steel wire with a diameter of (0.7-1.0) mm according to GOST 3282. Plastic bags are thermally soldered.

Bags of granulated sugar are packed in corrugated cardboard boxes according to GOST 13511 weighing up to 20 kg, and bags - in corrugated cardboard boxes according to GOST 12312. The interior of the boxes must be filled in such a way as to avoid moving the bags during transportation.

Before packing sugar, the bottom valves of cardboard boxes are pasted over with paper tape according to GOST 10459 or paper-based adhesive tape grade B according to GOST 18251, or stitched with metal staples on a wire-sewing machine, and after packing, the top valves are pasted over with tape or covered with steel packaging tape according to GOST 3560 fastened with a contact method or in a lock.

It is allowed, in agreement with the consumer, to pack bags with granulated sugar in a group package weighing no more than 12 kg from two layers of wrapping paper according to GOST 8273 or other papers of equivalent quality in terms of quality. The mass of paper with an area of 1m² must be at least 100g. The packages are cross-tied with twine according to GOST 17302 or glued by machine.

For intracity transportation, it is allowed to pack packaged sugar - sand in returnable containers suitable for food products and container equipment in accordance with GOST 24831.

Sugar-sand is packed with a net weight of 50 kg;

- in new fabric bags in accordance with GOST 8516 and bags of equal quality in terms of quality, approved for use by health authorities and ensuring the safety of products;

- in returnable dry clean fabric bags of the first and second categories; customs examination sugar certificate

- in fabric bags with liners - polyethylene bags with a thickness of not more than 0.100 mm, size 109 cm × 59 cm according to GOST 19360, paper three-layer glued open brand NM, size 92 cm × 60 cm according to GOST 2226.

Sugar is also packed with a net weight of up to 1.0 tons in soft specialized containers for bulk products of the MKR type - 1.0 C in accordance with the current regulatory documentation, with polyethylene liners made of film according to GOST 10354, grade 108-06 food grade.

Granulated sugar, packed in soft specialized containers, is sold to organizations and enterprises, the list of which is approved by interested organizations.

Granulated sugar intended for transportation by road is allowed to be packed with a net weight of 40 kg in five or six-layer paper bags with one or two laminated layers in accordance with GOST 2226.

Permissible deviations from the arithmetic mean of the net weight of 10 bags of sugar should not exceed ± 0.125%, the weight of one bag ± 0.25%.

Bags with granulated sugar are sewn up by machine with threads: linen 105 tex H 5 and 105 tex H 6 according to GOST 14961, cotton brand "extra strong" in 9 and 12 additions with the symbol OO o O according to GOST 6309, from cotton yarn 34 tes, synthetic or other threads that provide mechanical strength to the stitching.

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

A label must be attached to each bag of sugar from waste of white or light colors of cotton fabric, or harsh linen, synthetic non-woven material based on lavsan, or from waste of punched card paper in accordance with GOST 7362, reinforced on scraps of cotton and knitted fabrics, 9 cm in size H 5 cm. The label is applied to the neck of the bag, and stitched simultaneously with the bag.

Sugar intended for transportation by mixed railway - water transport to the Far North and hard-to-reach areas must be packed in accordance with GOST 15846.5.4. Labeling requirement.

Packages with granulated sugar are labeled with non-staining paint in a printed way so that the name of the product differs sharply from the rest of the data in letter size.

The ink used for printing must not penetrate the packaging and give the sugar extraneous flavors and odors.

The label must contain:

– designations of this standard;

- net weight;

- calorie content of 100g of the product - 398 kcal.

The labeling of sachets of sugar - sand must contain:

- name and trademark of the manufacturer;

- product name;

- net weight in grams.

Boxes with granulated sugar are marked by sticking a paper label on them or by applying paint on a stencil.

Transport marking - in accordance with GOST 14192 with the application of the handling sign "Keep away from moisture"

Labels must contain the following data characterizing the product:

- name of the organization, the system of which includes the manufacturer;

- name and trademark of the manufacturer;

- product name;

- the designation of this standard;

– net weight, kg;

– gross weight, kg;

- place number.

It is allowed to combine on one label the data characterizing the product and a manipulation mark 15mm by 25mm in size.

Rules for transportation and storage. Packaged Sugar is transported in covered vehicles and in containers in accordance with GOST 18477 by all types of transport in accordance with the rules for the carriage of goods in force on this type of transport, and without packaging in cars - sugar carriers and railway hoppers - grain carriers adapted for the transportation of sugar - sand sent for industrial processing. Packaging and transportation of sugar in packages is carried out in accordance with GOST 23285, in accordance with GOST 26663.

Corrugated cardboard boxes with plastic bags, in agreement with the consumer, are allowed to be transported by road and rail within certain regions (republic, region). Covered wagons, sugar carriers and containers must be dry, without gaps, with a non-leaking roof, with well-closing hatches and doors.

It is not allowed to send sugar in contaminated wagons, containers and holds with traces of previously transported highly polluting cargo (coal, lime, cement, salt, etc.), smelling and poisonous cargo, as well as in wagons, containers and holds with wet or smelly paint .

Before loading sugar, wagons, sugar carriers, containers and holds must be thoroughly cleaned, washed and disinfected if necessary, the floors are covered with paper or clean paper scraps, or other materials. In railway cars, hooks and sharp protruding parts are wrapped with paper or cloth.

When transporting sugar - sand by road, bags of sugar must be placed on wooden pallets. In the absence of pallets, the car body is lined with tarpaulin, paper or clean paper scraps. After laying the bags of granulated sugar or boxes are covered with a tarpaulin.

Packed Sugar must be stored in warehouses, unpacked in silos. Storage temperature is not higher than 40ºС.

Warehouses for storing granulated sugar must comply with sanitary requirements approved in the prescribed manner. Before laying sugar for storage, they must be thoroughly cleaned, ventilated and dried.

Do not store Sugar together with other materials.

Temperature control of storage is carried out with the help of thermometers or thermographs, relative air humidity - with the help of hygrographs or psychrometers.

Bags and boxes with granulated sugar in warehouses with cement or asphalt floors should be placed on pallets covered with clean tarpaulin, matting, burlap or paper; for short-term storage, provided that the quality of sugar is preserved, it is allowed to stack bags and boxes with sugar on asphalt or cement floors without pallets on a polyethylene film, which, after stacking, are wrapped on the two lower rows.

Examination of the quality of granulated sugar. Organoleptic methods are methods for determining the values of identification indicators using the human senses. Depending on the sense organs used and the indicators being determined, the following subgroups of organoleptic methods are distinguished: gustatory, olfactory, tactile, auditory and visual.

Measuring methods are methods for determining the values of indicators during identification examination using technical measuring instruments.

Depending on the measuring instruments used, these methods are divided into the following subgroups:

– physical methods- to determine the physical and chemical quality indicators using measuring instruments (measures, physical instruments, measuring installations, etc.);

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

- microbiological - to determine the degree of contamination with microorganisms, the presence of certain food-contaminating substances, etc. with special identification for the safety of the goods;

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

Test methods are usually used to determine the degree of safety of a product by the sensitivity limit of a chemical or biochemical reaction. Recently, these methods have been widely used and are replacing more expensive measurement methods.

Conclusion

Commodity expertise is a special competent study of the quality, composition, origin, safety of the subject of expertise, its compliance with certain norms and standards. The objects of research are a variety of goods, domestic or imported, raw materials, as well as instruments and equipment. In addition, the examination of goods for quality is carried out in disputable situations in the field of trade, design or industry, as well as in cases where there has been a loss of the commodity value of the object under various circumstances.

The essence of forensic commodity examination is to investigate the commodity (consumer) properties of products with the help of special knowledge in order to determine the actual quality of products (products).

Bibliography

1. GOST R 52427-2005 “Meat industry. Food products. Terms and Definitions".

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

3. Artemova, E.N. Theoretical foundations of food technology: study guide / E.N. Artemova, T.V. Ivannikov. - M.: MO RF, 2008.

4. Voloshko, N., Khodykin A., Lyashko A. Commodity research, examination and standardization / N. Voloshko, A. Khodykin, A. Lyashko. - M.: Dashkov and Co., 2008.

5. Dramsheva, S.T. Theoretical foundations of commodity science of food products / S.T. Dramshev. - M.: Economics, 2006.

INTRODUCTION

To solve these problems, it is important to have modern training in the field of commodity science and expertise, identification, classification and coding of goods in the Commodity Nomenclature for Foreign Economic Activity of the Russian Federation (TN VED of Russia), standardization and assessment of conformity, safety and quality of goods.

In classical commodity science, many of these issues are not considered, therefore, it became necessary to create a course of lectures for the training of highly qualified specialists, in which knowledge in the field of commodity science and customs expertise would be summarized.

Well lectures is a publication containing a systematized educational material on an academic discipline, presented by the teacher when lecturing.

The course of lectures was developed in accordance with the main educational program of the GOS VPO OPD cycle in the specialties 080115 "Customs", 080502 "Economics and management at the enterprise (customs)" and is intended for students of higher educational institutions of all forms of education studying the discipline "Commodity science and expertise in customs business".

The course of lectures can also be used by students and teachers of other higher educational institutions and a wide range of specialists - merchandisers, experts, customs officials, brokerage firms, managers.

The course of lectures was published in two volumes. At the beginning of each volume, there are chapters that provide brief systematized information about the general theoretical and regulatory framework (technical regulation, standardization, metrology, conformity assessment) for ensuring identification, classification, coding, quality and safety examination, and about 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 basics, 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 given for a comprehensive understanding of the problems associated with the introduction of new technologies, the impact on product quality of individual technological operations. Particular attention is paid to the classification and coding of goods in the TN VED of Russia, which is in force in a 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 appointing, 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 for the production of identification and conformity assessment of goods. An integrated approach in the presentation of the material is necessary to acquire the skills to make timely, reasonable and effective decisions, including when working on risk profiles.

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Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher professional education

Priamursky State University. Sholom Aleichem

Faculty of customs and geoenvironment

Department of Customs

Direction 036401 "Customs"

COURSE WORK

discipline: "Commodity"

on the topic: "The role of commodity science in customs"

Completed by: student of group 4122

A.S. Bulgakov.

Scientific adviser:

THEM. Tishchenko

Birobidzhan - 2013

Introduction

1. Commodity science as a science

2. The role of commodity science in customs

2.1 Customs declaration

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

3.1 The history of the creation of the product nomenclature

3.2 Purpose of the commodity nomenclature

4. Expertise in customs

Conclusion

List of used literature and sources

Introduction

Relevance of the topic. The role of merchandising very deeply affects the customs services, branching into certain structures and systems.

Analysis of the studied sources and literature. There are many sources on this subject. The most important sources include the textbook by A.V. Tolkushkin Customs Business, as well as the Internet resource www.customs.ru and so on.

Objective. In this work, I want to talk about the role of merchandising in the customs business. Customs policy and customs functions are often based on goods and some other services. Why goods and services? Everything is very simple, at the present time everything is built on money, and accordingly, they need to be obtained somehow. Exit - trade. And just the same, the customs services monitor the control of foreign trade operations.

Based on the goal, the following tasks were identified:

· Determine whether merchandising is the leading science in the customs business.

· Find out the main role of merchandising in customs services.

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

· Analyze the customs examination and its connection with the goods.

Object of study customs business.

Subject of study - is commodity science as a science.

1. Commodity science as a science

Merchandising is the science of goods. Commodity science as a branch of knowledge about goods arose in connection with the development of commodity production and trade, when it became necessary to describe goods, especially for export and import purposes. It originated in the 16th century, and was formed as a science of goods in the late 19th - early 20th centuries. A product is a product of material activity, created for sale and satisfying any needs. The product has certain consumer properties that create consumer value in the product. A commodity is an object of labor intended to meet the specific needs of a person and distributed through purchase and sale.

A commodity in its essence has two main properties: use value - the ability to satisfy any human need and exchange value - the ability to exchange as a thing in certain proportions for another thing or a monetary equivalent. Commodity science is an applied economic discipline that studies beneficial features products of labor, classification and standardization, regularities in the formation of the assortment and its structure, factors that determine the quality of the goods, methods for its control and evaluation, and conditions for preserving goods during transportation and storage. Goods can also be called as one of the units of foreign trade relations, which is most important in the customs business.

Commodity research is engaged in purposeful activities to study the use value of goods, the formation of the assortment and quality of goods and ensuring safety.

The main method of commodity science is the method systems approach, based on the methodology of scientific consciousness, which is based on the study of objects as systems.

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

research and identification of general patterns of formation and manifestation of the use value of goods;

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

· research and development of principles and methods of managing the quality of the assortment of goods;

activation creative connections and exchange of product information both domestically and internationally;

· Carrying out customs examinations.

2. The role of commodity science in customs

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 way to replenish the budget is trade. Consequently, if trade relations are of a foreign policy nature, then customs services are engaged in this, directly to control and ensure trade. From this it follows that the tasks of merchandising are quite firmly linked with the main tasks of the customs service of Russia - the implementation of effective control over the import and export of goods from the country. A wide variety of goods and their quantity moving across the border of the Russian Federation sets the task for the customs services not only to protect the economic security of the country, but also to protect the interests of consumers of goods. Recently, 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 value of merchandising is very great in the conduct of customs examinations. The main purpose of the customs examination is to verify the compliance of the information about the goods declared in the state customs declaration (CCD) with 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 assigned to the jurisdiction of the federal state authorities, which means that the legislation in the customs sphere is limited to the federal level. This provision of the Constitution makes it possible to unite the rules of foreign economic activity that are uniform for all, a single procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, and the unity of customs procedures. 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 the customs business in the Russian Federation is the procedure and conditions for the movement of goods and vehicles across the customs border of the Russian Federation, customs control. In accordance with one of the basic principles for the movement of goods and vehicles across the customs border of the Russian Federation, all goods and vehicles transported 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 the customs authorities as the production of customs examinations and the study of goods. This control function manifests itself constantly, regardless of the categories and quantity of goods transported, as well as the persons moving them, and the types of vehicles.

A variety of goods pass through the customs border of the Russian Federation, starting with goods light industry, household appliances, cars, resources, ending with heavy industry. According to the Customs Code of the Customs Union, the following concept is provided for in the practice of customs authorities: "goods - any movable property, including currency, currency values, electrical, thermal, other types of energy and vehicles."

The customs authorities carry out numerous operations with goods placed under customs procedures. Common operations include inspection, measurement, movement within customs warehouses. More complex operations include batch splitting, shaping, sorting, packing, repacking, labeling, improvement operations appearance. Such operations require the permission of the customs authority. All actions with goods should not change the characteristics of the goods.

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

Among the goods that can be moved across the customs border of the Russian Federation, it is customary to include all products intended for commercial use for the purpose of making a profit:

· different kinds energy;

vehicles of any purpose;

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

securities, precious stones and metals;

objects of foreign trade activity of purchase and sale or exchange (barter deliveries);

· 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 in 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 the permission of the 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 of the state territory of Russia, these goods are accounted for by the customs statistics of foreign trade as being exported.

fully produced in the territories of the member states of the customs union;

· imported into the customs territory of the customs union and acquired the status of goods of the customs union in accordance with the Customs Code of the Customs Union and (or) international treaties of the member states of the customs union;

· manufactured in the territories of the states - members of the customs union from the goods specified above, and (or) foreign goods, and acquired the status of goods of the customs union in accordance with the Customs Code of the Customs Union and (or) international treaties of the states - members of the customs union.

2.1 Customs declaration

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

goods declaration;

· transit declaration;

passenger declaration;

vehicle declaration.

The information to be indicated in the declaration is limited only to information that is necessary only for the calculation and collection of customs payments, the formation of customs statistics and the application of the customs legislation of the customs union and other legislation of the Member States of the customs union. The declaration may be submitted electronically in accordance with the TCTS. Submission of a customs declaration in writing must be accompanied by the submission to the customs authority of its electronic copy.

Russia's transition to market economic conditions provides for the saturation of the country's domestic market with high-quality and competitive goods that help meet various needs. In this regard, the role of the state in guaranteeing high-quality goods is increasing. The legal basis for providing consumer guarantees in matters of product and service quality is the Laws of the Russian Federation "On the Protection of Consumer Rights", "On Standardization", "On Certification" and "On Ensuring the Uniformity of Measurements" adopted in our country.

3. Commodity nomenclature foreign economicactivities of the Customs Union

One of the most important<документом>carrying out foreign trade turnover is the Commodity Nomenclature of Foreign Economic Activity of the Customs Union. Currently, the list of goods is very high and for a standard approach to their properties, the introduction of unified rules for assessing the quality characteristics of goods is required. That is, in simple terms, each product is assigned a specific code and with the help of the product nomenclature, the product is certified.

3.1 The history of the creation of the product nomenclature

The commodity nomenclature of foreign economic activity was originally created and introduced in the USSR after joining the International Convention on the Harmonized System for the Description and Coding of Goods in 1988. For the first time, the TN VED of the USSR was published in 1990.

After the collapse of the USSR, the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States was developed and adopted. On November 3, 1995, the Agreement on a Unified Commodity Nomenclature for the Foreign Economic Activity of the Commonwealth of Independent States was signed in Moscow. The governments of 12 CIS member states, striving to unify the forms of customs statistics and simplify customs procedures, agreed to adopt a unified CIS FEACN based on the Harmonized Commodity Description and Coding System of the World Customs Organization. The entry into force of the FEACN of the CIS took place on January 1, 1997.

With the creation of the EurAsEC Customs Union, the Unified Commodity Nomenclature of the Foreign Economic Activity of the Customs Union was developed. Approved by the decision of the Interstate Council of the Eurasian Economic Community (the supreme body of the customs union) of November 27, 2009 No. 18, as well as by the Decision of the Commission of the Customs Union of November 27, 2009 No. 130. Entered into force on January 1, 2010.

3.2 Purpose of the commodity nomenclature

The commodity nomenclature of foreign economic activity of the Customs Union (TN VED CU) is a register of goods used by customs authorities and participants in foreign economic activity (FEA) for customs operations. Accepted by the Commission of the Customs Union, in the TN VED is an expanded Russian version of the Harmonized System (HS), developed by the World Customs Organization and adopted as the basis for commodity classification in the EU countries and others.

The main goal of creating a TN VED CU is as follows:

promote international trade;

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

promote the standardization of foreign trade documentation;

· unify commercial and customs documents.

The TN VED CU presents a classification system for goods intended for their coding and identification during customs processing, which allows:

· carry out customs economic operations (collect customs payments, determine the customs value, keep records, planning, etc.);

· study the commodity structure of foreign trade. The FCS of Russia is involved in the development and addition.

Each product is assigned a 10-digit code (for a number of goods a 14-digit code is used), which is subsequently used when performing customs operations, such as declaring or collecting customs duties. Such coding is used to ensure the unambiguous identification of goods transported across the customs border of the Russian Federation, as well as to simplify the automated processing of customs declarations and other information provided to customs authorities in the course of foreign economic activity by its participants. The classifier consists of 21 sections and 99 groups (77.98 and 99 of the TN VED group are currently reserved and not used).

The 10-digit product code according to the TN VED is:

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

· 4 first digits (for example, 8904 - pig iron and mirror, in ingots, ingots or other primary forms) - heading;

6 first digits (for example, 890432 - unalloyed pig iron, containing 0.5% or less phosphorus) - commodity subheading;

· 10 digits, the full code of the product, which is indicated in the cargo customs declaration (for example, 8904327680 - pig iron unalloyed, containing more than 1 wt.% silicon) - commodity subsubheading.

Determination of the code of the transported goods is assigned to the declarant, however, its correctness is controlled by the customs authorities. The main criteria used for classification are:

The material from which the product is made;

The functions that the product performs;

The degree of processing (manufacturing).

The main unit of measurement of goods according to the FEACN of the Customs Union is the mass in kg. The TN VED code assigned to the transported goods is used to calculate the payable customs duties, as well as to apply special measures to it, if such is provided for these goods.

4 . Expertisevcustomsdeed

Commodity science is closely connected with such a procedure as customs examinations. Ensuring law and order in the state between various subjects of the consumer market in relation to the production, sale and consumption of goods and services led to its emergence.

Expertise - a study by a specialist (expert) of any issues, the solution of which requires special knowledge in a particular area: science, technology, art, etc. Expertise is one of the objective ways to resolve various conflict situations. The goals and objectives of the examination depend on the list of issues to be resolved during its implementation. merchandising nomenclature declaring customs

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

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

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

In accordance with the Customs Code of the Customs Union, in the process of customs examinations, issues are resolved to establish:

the country of origin of the goods;

the customs value of goods;

Identification of goods, including raw materials after processing operations;

physical and chemical structure and composition of goods;

brand, grade, type and quality of goods;

technology for the production of goods;

sources of raw materials for the production of goods;

· norms of an exit of production at processing of raw materials and other goods;

belonging of goods to narcotic drugs, potent, poisonous, toxic substances;

operational and technological safety of goods;

· belonging of the goods to the objects of artistic, historical and archaeological heritage of the peoples of the Russian Federation and foreign countries, as well as other issues that require special knowledge.

The main purpose of the customs examination is to verify the compliance of the information about the goods declared in the state customs declaration of the customs declaration with the real characteristics of the goods presented for customs clearance for the accurate and reasonable collection of the necessary taxes and fees. It is closely connected with the main task of the customs service of the Russian Federation - the implementation of effective control over the import and export of goods.

I will briefly give the type of customs examinations:

· Identification expertise carried out in order to determine whether the goods belong to a homogeneous group of goods or a controlled list of goods, to establish the individual characteristics of the goods, the conformity of the goods to the established quality characteristics.

· Chemical expertise is carried out in order to establish the chemical composition, the quantitative ratio of various chemical compounds of the object submitted for research.

· Classification expertise is carried out in order to classify specific goods to the positions specified in the Commodity Nomenclature for Foreign Economic Activity of the CIS (TN VED CIS).

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

· Certification expertise checked to determine the quality of the product.

· Material science expertise is carried out in order to determine whether the goods belong to a specific class of substances, products or materials.

· Commodity cost expertise is carried out in order to determine the value of the goods on the basis of its quality indicators, its main properties and factors.

· Appraisal expertise is carried out in order to determine the consumer value of goods converted into federal property.

· Environmental assessment is carried out in order to determine the possibility of importing (exporting) goods or placing goods under a specific customs regime and must answer questions.

· Mineralogical (gemmological) expertise conducted with the aim of establishing the nature of precious stones, the category of their quality and value.

· Forensic examination carried out in order to establish the authenticity of customs and other documents that are important in the course of customs control, securities, as well as customs means of identification.

· Artistic expertise is carried out in order to establish the historical, artistic, cultural, scientific significance of works of art and antiques.

Immediately after the customs examination, the expert makes a conclusion in writing from your face. The conclusion should indicate the place of the examination, the time of execution, exact date by whom and on what basis this operation was carried out. The necessary data and materials used in the customs examination must also be recorded in the expert's conclusion. Materials and documents illustrating the conclusion of an expert or several experts are attached to the conclusion and serve as its integral part. If the examination was carried out with 2 or more experts, then the conclusion is signed by all experts. In case of misunderstanding of each other, the experts will record personal conclusions separately. When making a decision, the relevant authorities consider the conclusion and draw a direct conclusion.

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

ambiguity or inferiority of the examination;

unreasonable conclusion;

doubt about correctness.

Conclusion

In this term paper, I talked about the main role of the science of commodity science in customs. Trade between countries has existed since ancient times and still exists today. Over time, this process is modernized, adding new aspects. Customs services appeared along with foreign trade relations, and are also developing. With each new day, innovative goods appear and, of course, as I pointed out earlier, many will go through customs procedures, including examination. All of them will be codified in the nomenclature. Any operations performed by the customs authorities will deal with goods, and, accordingly, goods are an integral part of commodity science.

The tasks set were successfully studied and solved.

Bibliographyand sources

1. A.V. Tolkushkin - Customs business. Moscow 2011 Yurayt.

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

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

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

5. Theoretical foundations of commodity science and expertise: Textbook for bachelors,

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