The role and importance of commodity science in customs business. Food sampling

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Federal Agency for Education

State Educational Institution of Higher Professional Education Chelyabinsk State University

Institute of Business Economics and Administration

Specialty: customs

Course work

Merchandising 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 topical issue which 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 some of the most interesting moments that 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 meet 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 arriving in 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 customs territory or implemented in the specified territory.

The procedure for the importation 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, the 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 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 by the certification scheme);

– corrective actions 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 purposes 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 the original seal.

A copy of the certificate remains in the files 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).

Hygienic 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 the international treaties;

- 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.

In case of disagreement of the applicant with the decision of the territorial center of the State Sanitary and Epidemiological Supervision to refuse to issue a hygiene certificate this decision can 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 integral part 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 distribution of especially dangerous infectious diseases 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 veterinary inspections of all types in accordance with the established procedure Vehicle foreign and controlled cargo crossing the border as foreign trade, including hand luggage, baggage and postal items and decide on the possibility and conditions of 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 food plant origin and vegetable oil of all types are not subject to quarantine control of the State Quarantine.

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, marinas, railway stations, airports, etc.), through which timber is supposed to be exported;

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

A 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 and industry) 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 stamped 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, though much later, adopted from the Hindus the habit of eating sugar, and at the same time did much 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 sugarcane culture 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 very same an 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 beet, 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 sugar beet 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.

Of decisive importance in the emergence and successful development of sugar beet production, as one of technical industries, engaged in the processing of agricultural products, had factors of an economic nature.

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 safety and nutritional value 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 milk of lime. 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 through it sour gas and then filtered 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 with two-storey 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 ways its purifications make it possible to produce sugar corresponding to 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 proximity 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 value of the net weight of packages with 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. 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 of 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 flaps of cardboard boxes are pasted over with paper tape in accordance with GOST 10459 or paper-based adhesive tape grade B in accordance with GOST 18251, or stitched with metal staples on wire - sewing machine, and after packaging, the top valves are pasted over with tape or covered with steel packing tape according to GOST 3560, fastened by contact 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 with a thickness of not more than 0.100 mm, size 109 cm × 59 cm according to GOST 19360, paper three-layer glued open stamps NM size 92 cm H 60 cm according to GOST 2226.

Sugar is also packed with a net weight of up to 1.0 t 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 of 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 neck 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 marked 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;

- Name of production;

- 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;

- Name of production;

- 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 sign measuring 15mm by 25mm.

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 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.

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Purpose of merchandising.

Merchandising tasks.

Merchandising principles.

The purpose of commodity science

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.

The tasks of commodity science

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

A clear definition of the fundamental characteristics that make up the use value;

Establishment of the principles and methods of commodity science, which determine its scientific foundations;

Systematization of a variety of goods through the rational application of classification and coding methods;

The study of the properties and indicators of the assortment for the analysis of the assortment policy of an industrial or trade organization;

Organization assortment management;

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

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

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

Determination of quantitative characteristics of single copies of goods and consignments;

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

Establishing the types of commodity losses, the causes of their occurrence and the development of measures to prevent or reduce them;

Information support of goods distribution from the manufacturer to the consumer;

Commodity characteristic specific goods.

Commodity science is one of the fundamental academic disciplines in the formation of professional competence of merchandisers, 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 should 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 vocational training experts, merchandisers, merchants, marketers and other specialists. It is related to other disciplines interdisciplinary connections: antecedent, concomitant and subsequent.

Commodity science is connected by previous links 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 evaluation of the consumer properties of goods, their changes during production and storage.

At the same time, commodity science is the basic academic discipline for many general professional and special disciplines - organization and technology of 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 a particular commodity science.

General part of commodity science is devoted to the consideration of the theoretical foundations that are fundamental for its private 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 prospects for the development of the relevant market segment, the classification of goods into assortment groups and other structural elements of the lower levels. In separate subsections of private commodity science, a generalized and systematized commodity research characteristic of assortment groups, types and varieties of goods is given.

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. In some agricultural and technological universities, colleges and technical schools, the teaching of these particular sections of commodity science has already been introduced.

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

Principles of commodity science

Any science and professional activity are based on certain principles.

Principle (Latin principium - basis, beginning) - the basic starting point of any theory, doctrine, guiding idea, the basic rule of activity.

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

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

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

From the standpoint of merchandising, the 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, environment, etc. must be safe.

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

This principle has importance when forming the assortment, as well as ensuring the quality and quantity of goods on different stages commodity circulation. All types of commodity research activities should be aimed at increasing efficiency. This is achieved by an integrated approach based on the choice of such methods and means that provide the best final results when minimal cost. Thus, the efficiency of packaging or storage is determined by the amount of goods of good quality stored and the costs of these processes.

Compatibility is a principle defined by the suitability of goods, processes or services for joint use without causing undesirable interactions.

Compatibility goods is taken into account when forming the assortment, placing them in storage, choosing packaging, as well as optimal mode. Compatibility of parts, components during installation, commissioning and operation of complex technical and other goods is an indispensable condition for maintaining their quality with 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 for use in place of another product, process or service in order to fulfill the same requirements.

The interchangeability of goods causes competition between them and at the same time allows you to satisfy similar needs with different goods. The closer the characteristics of individual products, the more they are suitable 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 body does not digest milk lactose.

The ability of a product or its individual components to be used instead of another to fulfill the same requirements plays an important role in the formation of a range of interchangeable products.

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

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

The principle of systematization is the basis of a group of methods, which include classification, generalization and coding. It is widely used in merchandising. This principle is the basis for the presentation of educational information in all sections of "Commodity research of food products" and "Commodity research of non-food products".

A systematic approach to managing the movement of goods, based on the principle of systematization, means that each system is an integrated whole , even if it consists of separate, disparate subsystems. A systematic approach allows you to see the product, its commodity characteristics, quality and quantity assurance processes as a complex of interrelated subsystems united by a common goal, to reveal its integrative properties, internal and external relations.

Conformity- 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 the regulated requirements of regulatory documents or consumer requests.

In commodity science, this principle plays a decisive role in assortment management, quality assessment, provision of conditions and terms of transportation, storage and sale, as well as in the choice of packaging. This principle is based on the definition of quality gradations, the identification of defects and forecasting the persistence of goods.

Commodity science as a scientific and educational discipline arose and was formed in the process of development of commodity production and the exchange of some goods for others.
In the history of the development of merchandising, there are three main stages:
- mid-16th-early 17th century - commodity-descriptive- manuals are created describing the properties and methods of using various products;
- XVIII-early XX century - commodity-technological - the influence of the properties of raw materials, materials and technologies on the quality of goods is studied;
- beginning of the 20th century - present - commodity-forming– scientific foundations for the formation, evaluation and management of use value, quality, assortment of goods are being developed
Professor M.Ya. Kittara, who defined the subject and content of the discipline, developed a classification and described the properties of goods. Professor P.P. Petrov and Ya.Ya. Nikitinsky clarified the content of commodity science and showed its connection with production technology, agricultural and economic sciences. Professor F.V. Tserevitinov made a great contribution to the development of commodity science of food products.

Experts also associate the origin of the term "commodity science" with two main words: "product" and "doing".

commodity science - the science of the fundamental characteristics of goods that determine their use value and the factors that ensure these characteristics. The subject of commodity science are the use-values ​​of goods. Target commodity science- the study of the fundamental characteristics of the goods that make up its use value, as well as their changes at all stages of the distribution of goods.

The tasks of commodity science.

A clear definition of the fundamental characteristics that make up the use value;

Establishment of the principles and methods of commodity science, which determine its scientific foundations;

Systematization of a variety of goods through the rational application of classification and coding methods;

The study of the properties and indicators of the assortment of goods for the analysis of the assortment policy of an industrial or trade organization;

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

Assessment of the quality of goods, including imported ones;

Determination of quantitative characteristics of single copies of goods and consignments;

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

Identification of quality gradations and defects of goods, their causes and measures to prevent the sale of low-quality goods;

Establishing the types of commodity losses, the causes of their occurrence and the development of measures to prevent or reduce them;

Information support of goods distribution from the manufacturer to the consumer;

Commodity characteristics of specific goods.

The role of commodity science in customs business. The main principle of state regulation of foreign economic activity is the protection by the state of the rights and legitimate interests of participants in foreign economic activity, as well as the rights and legitimate interests of Russian producers and consumers of goods and services.

Russia's accession to the WTO will lead to an even greater growth in international trade and an expansion of the range of imported goods. In this regard, the tasks of protecting consumer market from the import of dangerous and harmful products, detection of falsified and counterfeit goods. Under these conditions, the role of merchandising in the work of customs services is growing.

Goods crossing the customs border of the Russian Federation are subject to customs clearance and customs control. In the course of customs control, a customs examination may be appointed in order to establish the country of origin, raw material composition, manufacturing method, cost, etc. A specialist with commodity knowledge can largely contribute to ensuring effective counteraction to violations of customs rules and crimes in the customs sphere. Customs expertise, in addition, is one of the barriers to protecting the country's consumer market from imports of poor quality, harmful and dangerous goods.

2. The concept of products and goods. The concept of "goods" in the customs business.

Currently, there is no unambiguous definition of the above concepts. The Federal Law "On Technical Regulation" the term "product" means the result of activity presented in material form and intended for further use for economic and other purposes. In accordance with this definition, only objects in material form can be attributed to products. The international standard defines products as a result of a process, activity, designed to meet real or potential needs. Moreover, products can be material (raw materials, processed materials, equipment, etc.) and intangible (services, information, products of intellectual labor - software).

Commodity science studies material products, which have two main features: firstly, it must be produced, and secondly, it must satisfy someone's needs (i.e., it must be needed by someone). ___ A product becomes a commodity when it is an object of sale (commercial activity). Thus, product- tangible products intended for sale and purchase. The concepts of "product" and "goods" differ in that the product becomes a commodity, being offered to the market. Product- any thing that is not limited in circulation, freely alienable and transferable from one person to another under a contract of sale.

There is a difference in the definition the term "goods" - in commodity science and customs practice.___ In accordance with the Customs Code of the Russian Federation (Article 11), goods are any movable property moved across the customs border, including currency, currency values, electrical, thermal, other types of energy, as well as vehicles classified as immovable things moved across the customs border, with the exception of vehicles used in international transportation.__That is, goods, by definition in the Labor Code of the Russian Federation, are property. In accordance with Article 128 of the Civil Code of the Russian Federation, the concept of property includes things (including money and securities) and does not include such objects of civil rights as action (work and services), information and intangible benefits. These last objects obviously cannot be regarded as commodities.

3.Principles and methods of commodity science, their use in customs practice.
Principles commodity science are: safety, efficiency, compatibility, interchangeability, systematization. Security - the fundamental principle, which is the inadmissibility of the risk of causing damage to life or health of people by a product or service; property of individuals and legal entities, state or municipal property; environment; life or health of animals and plants. Efficiency - the principle of achieving the most optimal result in the production, packaging, storage, sale and consumption of goods.

Compatibility - a principle determined by the suitability of goods, processes and services for sharing without causing unwanted interactions. Interchangeability - the principle determined by the suitability of one product to be used instead of another product in order to satisfy the same needs.

Systematization - the principle of establishing a certain sequence of homogeneous, interrelated goods, processes and services. Systematization is the consideration of each object as part of a larger complex system. The principle of systematization is the basis of commodity science methods - such as identification, classification, coding. Methods commodity science subdivided into empirical, or experimental and analytical.

empirical methods Depending on the technical means used, measurements are divided into:

Measuring - physical, physico-chemical, chemical, biological, are carried out with the help of technical measuring instruments.

Organoleptic - methods for determining quality indicators using the senses.

Analytical (mental) methods - this is analysis, forecasting, programming, planning, systematization, identification (method of identification, establishing the coincidence of one object with another), classification. For example, identification (of goods

The role and importance of commodity science in customs business.

In the context of the globalization of the world economy, the solution of the problem of Russia's accession to the WTO, the recognition of Russia as a country with a market economy, the role and importance of customs regulation as an element of state regulation is increasing. foreign trade activities. Foreign trade activity- this is an activity for the implementation of transactions in the field of foreign trade in goods, services, information and intellectual property. It is regulated by federal law"On the fundamentals of state regulation of foreign trade activities". The main principle of state regulation of foreign economic activity is the protection by the state of the rights and legitimate interests of participants in foreign economic activity, as well as the rights and legitimate interests of Russian producers and consumers of goods and services.

Russia's accession to the WTO will lead to an even greater growth in international trade and an expansion of the range of imported goods. In this regard, the tasks of protecting the consumer market from the import of dangerous and harmful products, identifying falsified and counterfeit goods are relevant. Under these conditions, the role of merchandising in the work of customs services is growing.

Goods crossing the customs border of the Russian Federation are subject to customs clearance and customs control. In the course of customs control, a customs examination may be appointed in order to establish the country of origin, raw material composition, manufacturing method, cost, etc. A specialist with commodity knowledge can largely contribute to ensuring effective counteraction to violations of customs rules and crimes in the customs sphere. Customs expertise, in addition, is one of the barriers to protecting the country's consumer market from imports of poor quality, harmful and dangerous goods.

Only a highly qualified specialist in the field of commodity science can carry out expert activities. It is also important for a practically working customs officer to be able to distinguish goods by completeness, degree of readiness for use, to highlight their estimated indicators, to know the mandatory requirements for them and the criteria for customs assessment.

The expert must know the requirements for the goods under the contract of sale, transportation, insurance. At these stages of circulation, materials and products manifest themselves in different ways, and these properties are just as important for the participants in the process as those that will appear in the final product.consumer. In addition, the customs service expert controls the safety of imported goods.

There is a difference in the definition of the term "goods" - in commodity science and customs practice.

In accordance with the Customs Code of the Russian Federation (Article 11) products - any movable property moved across the customs border, including currency, currency values, electrical, thermal, other types of energy, as well as vehicles classified as real estate moving across the customs border, with the exception of vehicles used in international transportation.

That is, goods, by definition in the Labor Code of the Russian Federation, are property. In accordance with Article 128 of the Civil Code of the Russian Federation, the concept of property includes things (including money and securities) and does not include such objects of civil rights as actions (work and services), information and intangible benefits. These last objects obviously cannot be regarded as commodities.

Property can be movable or immovable.

Real estate (immovable things)– land, subsoil plots, isolated water bodies and everything that is firmly connected to the land (for example, buildings, structures and perennial plantings).

Real estate (Article 130 of the Civil Code of the Russian Federation) also includes air and sea ​​vessels, inland navigation vessels, space objects that are the subject of foreign economic activity. Other property may also be classified as immovable by law.

Movable property- things, including money and securities, not related to real estate.

Currency (money) is the country's currency.

Securities - a document certifying property rights, the exercise or transfer of which is possible only upon its presentation (Article 143 of the Civil Code of the Russian Federation). Securities include: a government bond, a bill of exchange, a check, a deposit and savings certificate, a bearer bank book, a bill of lading, a share, privatization securities, etc.

currency values- values ​​in respect of which the currency legislation establishes a special limited circulation regime on the territory of the country: foreign currency, securities in foreign currency, precious metals in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products, natural gems(diamond, ruby, emerald, sapphire, raw and processed alexandrite, pearls), with the exception of jewelry and other household products made from these stones and scrap of such products.

Intellectual property– Intellectual property in the customs business is considered as a commodity if it is on a tangible medium, the code of which is determined by the TN VED of Russia. Otherwise, the transfer of rights to an object of intellectual property can be considered as an export service.