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FGBOUVPO "CHELYABINSK STATE UNIVERSITY"

Institute of Industrial Economics, Business and Administration

Coursework on the subject

"Commodity research and expertise in customs"

on the topic: Identification and classification features of goods of animal origin

Artemyeva ABOUT. D

checked: Gorchakova T. AND.

Chelyabinsk 2015

Content

• Introduction
• 2. Examination of meat products
• 5.1 Examination of fish products
• Bibliography

Introduction

Products of animal origin are always in constant demand, regardless of the level of income of the buyer and inflation in the country. The policy of Russia and the CU member states is aimed at providing the population with high-quality and safe food, preventing outbreaks of infectious diseases and protecting the interests of the national producer.

For example, milk occupies an important place in the human diet from birth. Milk is the initial raw material in the production of mass daily nutrition products: drinking milk, fermented milk drinks, cottage cheese, sour cream, cheeses, cream and butter. Also, fish is no less in demand in the human diet. The value of fish is determined by the presence in it of all the substances necessary for rational human nutrition. Therefore, for safety purposes, regulatory documents establish strict requirements for branding, transportation, storage, labeling, processing technologies for products of animal origin.

1. Classification and identification of meat products

Food products and food raw materials of animal origin are classified mainly in the following sections:

Section 1 "Live Animals; Products of Animal Origin";

Section 2 "Products of plant origin";

Section 3 "Animal or vegetable fats and oils and their cleavage products; prepared edible fats; Animal or vegetable waxes";

Section 4 "Prepared food products; alcoholic and soft drinks and vinegar; tobacco and its substitutes";

When classifying goods, the principles of origin of goods (Sections 1 and 2), the principle chemical composition(Section 3), the principle of functional purpose (Section 4). In other words, the classification in TNVED TS are material and function.

In this course we will consider Sections 1 and 2, which use the principles of origin of goods.

Section 1 includes groups 01 to 05, and section 2 includes groups 06 to 14.

Group 01 live animals;

Group 02 meat and edible meat offal;

Group 03 fish and crustaceans, molluscs and other aquatic invertebrates;

Group 04: dairy products; bird eggs, natural honey; edible products of animal origin, not elsewhere specified or included;

Group 05 Products of animal origin, not elsewhere specified or included.

For example, group 02 classifies meat and meat offal. Meat is classified according to many criteria, starting with the carcass, half carcass (the product resulting from the symmetrical cut of a whole carcass in length), quarter cuts and organ meats processed into flour, salted, in brine, dried or smoked. All of this must be edible.

When classifying goods in this group, difficulties may arise due to the fact that the Harmonized System has another group (16), which also classifies meat products. To understand which meat products belong to group 02 and which to 16, you should study the commodity characteristics of the product, notes and contents of group 02.

For example, headings 0201 and 0202 are the first two headings of Chapter 02 and cover the meat of bovine animals (cows, etc.). Heading 0201 covers fresh or chilled meat of this type of animal, while heading 0202 covers frozen meat.

Heading 0210 is the last heading of Chapter 02 and includes the remaining products not covered by the previous headings, namely: meat and meat offal, salted, dried or smoked, edible meal or meal of meat or meat offal.

Meat is classified in group 02 and meat products ready to eat are classified in group 16.

2. Examination of meat products

State supervision and control in the field of ensuring the quality and safety of food products, including meat, is carried out by the bodies of the Federal Service for Supervision of Consumer Rights Protection and Human Welfare (Rospotrebnadzor), the Federal Service for Veterinary and Phytosanitary Supervision (Rosselkhoznadzor), the Federal Agency for technical regulation and metrology (Rosstandart), as well as relevant services on the territory of the member states of the Customs Union.

When moving across the customs border of Russia, customs control is carried out by the bodies of the Federal Customs Service of Russia (FTS).

In connection with the creation of the Customs Union, the corresponding customs control is carried out by the services of the member states of the Customs Union on the basis of decisions of the Commission of the Customs Union, which is the only permanent regulatory body of the Customs Union.

Requirements for the quality of meat and ensuring its safety are established by national standards, the mandatory requirements of which are valid until the entry into force of the relevant technical regulations.

Veterinary safety requirements are established by the relevant rules and regulations. Compliance of meat with sanitary rules is confirmed during the sanitary and epidemiological examination in accordance with the established procedure. Based on the positive results, Rospotrebnadzor issues a conclusion of the established form, valid for 5 years.

Algorithm for the examination of meat

2.1 Examination of the quality and safety of meat

ExpertisequalityAndsecuritymeat carried out according to the following scheme:

1. Assessment of product compliance with accompanying documentation, compliance with established import quotas and other restrictions.

2. Inspection Vehicle, inspection of containers, assessment of compliance with the conditions of transportation, verification of compliance with the marking.

3. Organoleptic analysis of good quality products.

4. Laboratory studies (in cases of doubtful freshness):

· Chemical and microscopic analysis;

· Histological method for determining the degree of freshness and degree of maturation;

· Bacteriological method;

Sampling, sampling and organoleptic evaluation are carried out according to the relevant standards.

It is obligatory during the examination to evaluate the compliance of the accompanying veterinary documentation (veterinary certificate f. No. 2), issued in the manner prescribed by law.

During the veterinary and sanitary examination of cooled and chilled meat, check:

Quality (smell, color, absence of mucus, mold, pollution);

· State of thermal and technological processing;

· Availability of signs of veterinary and sanitary inspection (brands);

In doubtful cases, laboratory tests are carried out.

Examination of meat quality is carried out according to morphological, chemical, physico-chemical and organoleptic indicators, as well as juiciness and fat accumulation.

3. Classification and identification of milk, dairy and milk-containing products

In international trade, the classification of milk, milk and milk-containing products is carried out mainly in group 04 "Dairy products; eggs of birds; natural honey; edible products of live origin, not elsewhere specified or included" of Section 1 "Live animals; products of animal origin" ". In addition, individual goods can be classified in groups 17, 19,21,22,30,35 of the corresponding sections in the FEACN of the CU.

Group 04 consists of 10 headings, seven of which classify various dairy products. The first two headings provide for the classification various kinds milk and cream, in the next two - secondary products of milk processing (buttermilk, whey) and fermented milk products. The following two headings cover the classification of butter and cheeses. These headings are formed by chemical composition (with sugar, flavorings, etc.) and processing (condensed and non-condensed, etc.).

Dairy products classified in group 04 may contain, in addition to the natural components of milk, small amounts of antioxidants, stabilizers, vitamins (not characteristic of milk), as well as chemicals necessary in the manufacture of dairy products. The content of all these substances in small quantities is permissible and does not affect the classification in headings 0401-0406.

There are a number of dairy products that, at first glance, can be classified in group 04, but in fact they do not belong to this group. These products are:

· Lactose, which is classified in heading 1702;

· Foodstuffs based on dairy products, which are classified in heading 1901;

· Products obtained from milk by replacing one or more natural ingredients with another substance, heading 1901 or 2106;

· Ice cream - heading 2105;

· Medications, including dairy products - group 30;

· Casein - heading 3501;

Milk albumin - heading 3502.

Note to Chapter 04: The term "milk" includes both whole milk and partially or completely skimmed milk.

3.1 Examination of milk and dairy products

Organolepticgrade milk is produced in accordance with the requirements of standards and regulations governing the requirements for the quality and safety of food products.

Milk natural cow- raw materials, depending on microbiological, organoleptic and physico-chemical indicators, are divided into the highest, first and second grades, as well as non-high-quality ones.

Organoleptic characteristics include texture, taste and smell, color.

According to the consistency, milk of the highest, 1 and 2 grades is a homogeneous liquid without sediment and flakes.

The taste is clean, without foreign smells and flavors, unusual for fresh natural milk. Color - from white to light cream.

According to organoleptic indicators, drinking milk must meet the following requirements:

In appearance, drinking milk is an opaque liquid. A slight settling of fat, which disappears with stirring, is allowed for fatty and high-fat products.

The consistency of drinking milk should be liquid, homogeneous, not viscous, slightly viscous. Free of protein flakes and lumps of fat.

Physico-chemical methods for detecting adulteration of milk are based on measuring density, acidity, freezing point, etc.

When milk is diluted with water, the density decreases, when cream is removed, it increases. Density is determined using a lactodensimeter at 20 C. Adulteration of milk with water can be determined by cryoscopy. The cryoscopic temperature is the initial freezing temperature at which ice and water are in equilibrium. The falsification of milk with water can also be determined by a neutral test. In milk diluted with river, lake, well water, salts of nitric acid will be found, as evidenced by a blue-violet ring.

4. Classification and identification of fish products

Group 03 "Fish and crustaceans, molluscs and other aquatic invertebrates"

Group 03 does not include:

a) mammals of heading 0106;

b) meat of mammals of heading 0106 (heading 0208 or 0210);

c) fish (including its liver, caviar and milt) or crustaceans, molluscs or other aquatic invertebrates, dead or unfit for human consumption by their nature or condition (Chapter 05); fishmeal or fishmeal or pellets of fish or shellfish or other aquatic invertebrates, unfit for human consumption (heading 2301);

d) sturgeon caviar or substitutes thereof made from fish eggs (heading 1604).

Chapter 03 also includes edible roe, i.e. fish eggs still encased in the ovary, unprepared or unpreserved, or prepared or preserved by the methods of this Chapter.

5. Differences between products of group 03 and products of group 16

Chapter 03 is limited to fish (including their liver, roe and milts), crustaceans, mollusks and other aquatic invertebrates, found only in the conditions described in the headings of this Chapter. Under this condition, they are included in this Chapter, regardless of whether they are cut, chopped, minced, ground, etc. or not.

For a batch of live fish to be sold, a veterinary certificate is issued in accordance with the rules approved in the prescribed manner. When selling fish within the region, a stamp is affixed to the bill of lading indicating the number and date of the veterinary certificate. When exported outside the aisles of the indicated territorial divisions, the certificate must be attached to the accompanying documents.

Definitions colors And external view A. The color of the product, its appearance and the condition of the skin are determined visually on a fresh transverse section. In fish, an incision is made in the most fleshy part. The frozen product is defrosted beforehand. Skin breaks are determined by area, for which they are entered into a rectangle and its area is determined in square centimeters.

The presence of impurities in products (including caviar) is determined simultaneously with the determination of color, appearance and taste.

Definition consistency. The consistency of fish, fish and other seafood is determined visually or by lightly squeezing the product with your fingers.

The consistency of all frozen products (except minced meat) is determined after they are thawed to a temperature in the thickness of the fish body or product block from 0 to 5 C.

The temperature of the product is determined in the center of the thickest part of the fish or in the geometric center of blocks of fish, fillets, invertebrates, minced meat, meat, peritoneum and other frozen mammals, for which a recess is made and a non-mercury thermometer is inserted into it according to GOST 28498 with a division value of 1 C in metal frame or thermometer sensor.

The consistency of boiled-frozen products from invertebrates is determined after defrosting, when they are chewed (simultaneously with the determination of taste).

Sampling methods for examination:

Selection point samples: Point samples are taken from different places of each opened transport container with products.

When selecting frozen products in the form of blocks, two diagonally opposite pieces weighing up to 0.1 kg each are separated from the middle block in the box, from the middle of the block - a strip, continuous in width and depth of the block, weighing up to 0.2 kg.

A combined sample of a product packed in a consumer container is made by taking one or two units of a consumer container from each opened transport container.

Ice cream: meat, peritoneum and other products (including liver) from marine mammals, fish liver.

FROM each opened transport container is selected after defrosting from various places block or piece, three point samples weighing no more than 0.3 kg each and make up a combined sample from them. The total mass of the combined sample shall not exceed 2.0 kg.

expertise meat dairy fish products

Bibliography

1. Commodity science and expertise in customs: textbook: in 4 volumes. V.1: Theoretical foundations. Non-food products / S.N. Gamidullaev [and others] - St. Petersburg: Trinity bridge. - 2010. - 480 p. - The same [Electronic version].

2. Commodity science and expertise in customs: textbook: in 4 volumes. V.2: Non-food products / S.N. Gamidullaev [i dr.]. - St. Petersburg: Trinity Bridge. - 2011. - 400 p. - The same [Electronic version]

3. Commodity science and expertise in customs: textbook: in 4 volumes. V.3: Theoretical foundations. Food products / S.N. Gamidullaev [i dr.]. - St. Petersburg: Trinity Bridge. - 2011. - 400 p. - The same [Electronic version].

4. Commodity science and expertise in customs: textbook. allowance: in 4 volumes. T.4: Food products / S.N. Gamidullaev, T.A. Zakharenko. - St. Petersburg: Trinity Bridge, 2013. - 368 p. - The same [Electronic version].

5. Krasovsky, P.A. Product and its expertise [Text] / P.A. Krasovsky, N.I. Kovalev, S.G. Strizhov. - M.: Center for Economics and Marketing, 1998.

6. the federal law dated 12.06.2008 "Technical regulations for milk and dairy products" No. 88-FZ;

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The essence of identification, its classification, goals and objectives, criteria and indicators, place in the assessment of the conformity of goods. Structure of identification activity. Falsification of products, its signs and varieties. Examination of the authenticity of canned fish.

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

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

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

Purposes of identification:

protection of consumer rights from the manufacturer's dishonesty;

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

ensuring the safety of products for the environment. environment, life, health of the consumer;

establishing the conformity of products to the requirements;

detection of falsification and identification of the authenticity of the name of a particular product.

Tasks:

definition of basic concepts, terms, procedure for carrying out identification;

definition of criteria and indicators for identification purposes and their introduction into standards;

development of new identification methods, including express methods.

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

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

Identification criteria. These are the characteristics of goods that allow identifying the name of the presented goods with the name indicated on the label and / or in the regulatory, shipping documents, as well as with the requirements established by the ND.

Criteria are divided into general (name, manufacturer, country of manufacture, compliance with the TSD and trade name) specific (purpose, gender and age targeting, scope, compliance with ND, date of manufacture, marking, trademark, volume, weight).

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

counterfeiting- (from French contrefaction - fake) - this is the illegal use by individual physical and legal entities trademarks known on the market in order to generate income from the production and sale of goods similar to the goods of well-known manufacturers for the purpose of unfair competition and misleading the buyer.

Term - falsification(from lat. Falsifico - I fake) - actions aimed at deceiving the buyer and / or consumer by forging the object of sale for selfish purposes, as we see, has the same meaning as the concept of "counterfeit".

When using the term "counterfeit goods", many confuse it with such concepts as "substitute fakes" (surrogates, imitators) and "defective goods" (obtained due to imperfect technology or low-skilled workers). And this does not happen by chance, as many counterfeit substitutes and defective products are widely used to falsify natural products.

The concept of counterfeit products was first legally defined in sec. 4 of the Law of the Russian Federation of September 23, 1992 No. 3520-1 “On Trademarks, Service Marks and Appellations of Origin of Goods”, according to which “goods, labels, packaging of these goods on which a trademark or something similar to it is illegally used confusing designation, are counterfeit".

in regulations and educational literature The definition of the term “identification of goods (products)” has changed several times over the past decade, and this term is still interpreted differently. The most capacious definitions are given in GOST R 51293-99

“Product Identification. General provisions"and in the Federal Law "On Technical Regulation" (No. 184-FZ of December 18, 2002).

According to GOST R 51293-99, "product identification is the establishment of conformity of a specific product to a sample and (or) its description." Further, the standard states that "product description is a set of features, parameters, indicators and requirements that characterize products, established in the relevant documents." Standards, technical specifications, regulatory documents of federal executive authorities, design and operational documentation, supply contracts, specifications, technical descriptions, labels, labels and other documents characterizing products can be used as product descriptions.

The definition given in the Federal Law "On Technical Regulation" focuses not on the means of identification, like the previous one, but on its main goal and end result: "product identification - establishing the identity of product characteristics to its essential features."

The source of description (representation) of essential features is a genuine sample and/or marking, regulatory, technical, accompanying documentation. Therefore, these terms do not contradict each other, but complement each other.

The essence of identification activity is to identify and confirm the authenticity (authenticity - from the grsch. "authentikos" - genuine) of various characteristics of the product, as well as its compliance with certain requirements and information specified in the labeling, shipping or other documents. The end result of identification is the establishment of the identity of product characteristics with essential features or the identification of the absence of identity. In the latter case, identification will have another important result - the identification of counterfeit products.

The Federal Law “On the Quality and Safety of Food Products” (No. 29-FZ of January 2, 2000) defines the concept of “counterfeit food products”. “Falsified food products are products deliberately altered (fake) and (or) having hidden properties and quality, information about which is obviously incomplete or unreliable.”

Thus, falsification can be achieved in two ways: either by changing the essential characteristics of the product, which play a decisive role in the formation of its price, and by providing knowingly incomplete and / or unreliable information about them, or only by providing unfair information without changing the product characteristics ( for example, indicating false information about the assortment of goods: instead of “juice drink”, “juice” can be indicated on the package, instead of “spread” - “ butter" etc.).

Sometimes the concept of "counterfeit goods" is confused with the concept of "substitute product (analogue)". This is due to the fact that substitute products are often used for falsification purposes.

In the production of counterfeit products, trademarks, trademarks, corporate packaging style and other distinctive product characteristics are illegally used, the copyright of which is a certain legal or natural person. Part 4 of the Civil Code of the Russian Federation dated December 18, 2006 No. 230-F3 says: “Goods, labels, packaging of goods on which a trademark or a designation similar to it to a degree of confusion is illegally placed are counterfeit” (Article 1515). “Goods, labels, packaging of goods, on which the names of the places of origin of goods or confusingly similar designations are illegally used, are counterfeit. It is not allowed to use the registered appellation of origin of goods by persons who do not have an appropriate certificate, even if the true place of origin of goods is indicated or the name is used in translation or in combination with such words as "genus", "type", "imitation" and the like. similar, as well as the use of a similar designation for any goods that can mislead consumers about the place of origin and special properties of the goods (illegal use of the name of the place of origin of goods)” (Article 1519).

The objects of counterfeiting are the products of those firms-manufacturers that have a high reputation in the market, providing a stable erasure and large sales volumes. A sign of counterfeit products is the presence of similarity to the degree of confusion with products, the distinctive characteristics of which have become the object of patenting. Without assignment by the right holder of the rights to manufacture products with duly registered characteristics to another legal or to an individual, its release is considered illegal, and the manufactured products are called counterfeit.

There are such types of counterfeit products as "copies", "imitations" or "versions". “Copy” (“pirated copy”) is an almost complete fake of a specific product, including the main characteristics, packaging, design, product name and manufacturer.

Identification is the initial stage of commodity examination. If the identification is carried out by experts with the issuance of a reasoned opinion, in this case they speak of the implementation of an identification examination. Considering the importance of identification expertise in customs activities, it is singled out as an independent type of expertise (“On the system of independent identification expertise of goods and technologies carried out for the purpose of export control” Government Decree of June 21, 2001 No. 477). Identification examination is carried out in order to determine:

• - belonging of the goods to a homogeneous group, controlled list (in the case of export control);
• - individual and specific signs to establish belonging to a particular species, variety, brand, etc.;
• - compliance of the goods with the declared characteristics (qualitative, quantitative) and technical description.

If the results of the identification examination are negative, there is no need to conduct other types of examination.

Usually the objects of falsification are: goods; services; banknotes; documentation; information; financial and accounting reports and current documentation; marking and identification marks; historical facts; opinions and statements of prominent personalities and much more.

Thus, we establish that "counterfeiting" and "falsification" are concepts that have the same meaning. Both of these are the illegal use by individual individuals and legal entities of trademarks well-known on the market in order to derive income from the production and sale of goods and, as a result, aimed at deceiving the buyer and / or consumer by forging the object of sale for mercenary purposes. Therefore, these two concepts are interrelated in the problem of ensuring the quality of goods. It was also established that falsification of goods is detected during identification, namely when negative identification results are obtained.

Civil Code of the Russian Federation, art. 1515; 1519// © LLC "PIP "GARANT-SERVICE", 2015.

CONTENT
INTRODUCTION 3
1.STRUCTURE OF THE EXPERT AND FORENSIC SERVICE 5
1.1. Procedure and procedure for appointment of examinations by customs authorities 5
1.2. Information about CEKTU 9
1.3. General provisions, powers, organization of management activities 12
1.4. The structure of the forensic service...............................................20
2. THE SIGNIFICANCE OF GOODS CLASSIFICATION FOR INTERNATIONAL TRADE 24
2.1. Concepts, methods and content of x-ray spectroscopy 24
3. IDENTIFICATION AND CLASSIFICATION FEATURES OF GOODS OF ANIMAL ORIGIN. ..28
3.1. Identification and classification features of goods of animal origin .............................................................. ................................................. ............28
3.2 Peculiarities of examination of meat and meat products .............................................. .35
3.3 Peculiarities of milk examination .............................................................. ...................38
3.4 Peculiarities of fish examination .......................................................... ...................39
CONCLUSION 41
LIST OF USED SOURCES AND LITERATURE 43

Introduction
Expertise is ancillary and effective tool when carrying out customs control of goods transported across the customs border, in cases where it becomes necessary to use special knowledge.
The term "special knowledge" is often used by the legislator in various branches of law.
A number of legislative acts providing for the possibility of appointing examinations (Code of Administrative Offenses of the Russian Federation, Code of Criminal Procedure of the Russian Federation, Code of Civil Procedure of the Russian Federation, Tax Code of the Russian Federation) define the sphere of special knowledge - science, technology, art and craft, but the concept itself is not fixed by law.
In practice, special knowledge refers to knowledge acquired through vocational education and gained with practical experience and scientific work. At the same time, it should be emphasized that special knowledge does not include well-known and legal knowledge.
During the examination, the expert is not authorized to resolve issues of a legal nature.
The examination is understood as the study of the presented objects and the analysis of the data obtained on its basis, carried out by an expert (expert commission) and aimed at checking the qualitative properties of the object, its authenticity, compliance, identification, etc., which ends with the issuance of an act, conclusion, and in some cases - a certificate of quality, conformity.
This topic is very relevant in modern conditions, since the value of the results of the customs examination is very high. The further fate of the product depends largely, if not completely, on the opinion of experts.
It is regrettable to note that, given the same initial factual data, different experts give them different, radically different interpretations.
The purpose of the work is to reveal the essence of the production of such a procedural action as the customs examination of food products, as well as the peculiarity of the examination of goods of animal origin. To do this, the following tasks are formulated: defining the concept of examination, the procedure for appointing examinations by customs authorities, determining the features of the procedure for appointing examinations, and considering the features of the examination of goods of animal origin.
The study of the production of customs examination by students allows them in the future practical work correctly appoint a customs examination of food products and any other examination and critically evaluate not only the expert opinion itself, but also those fundamental provisions and factual data on the basis of which it is based.
Only subject to study general principles, practices for the production of customs examinations, criteria expert assessments, which is of paramount importance for expert work, it is possible to conduct scientifically-delivered customs examinations, reasonable conclusions. The paper reveals the general theoretical and organizational issues of the production of customs examination of food products.
The following tasks must be completed at work:
1) The structure of the forensic service.
2) X-ray fluorescence spectroscopy.
3) Identification and classification features of goods of animal origin
The structure of the work includes an introduction, the main part, a conclusion and a list of references.

1. The structure of the forensic service
1.1. The procedure and procedure for the appointment of examinations by the customs authorities
Examinations and forensic examinations (hereinafter referred to as examinations) are appointed by customs officials in the following cases:
· When carrying out customs control,
In the course of proceedings on cases of administrative offenses,
· During the inquiry in criminal cases referred to the competence of the customs authorities.
In all cases, an examination is appointed only if there are grounds for its conduct, provided for by the criminal procedural, administrative and customs legislation of the Customs Union.
The basis for the appointment of an examination is the need for special knowledge (knowledge) in resolving issues that arise in the process of customs control, in the production of an inquiry in criminal cases and in cases of administrative offenses (clause 1, article 138 of the Customs Code of the Customs Union, article 195 of the Code of Criminal Procedure of the Russian Federation, art. 26.4 of the Code of Administrative Offenses of the Russian Federation).
The term "special knowledge (knowledge)" is usually understood as knowledge obtained in special education, as well as in the process of practical or scientific work.
Examinations appointed by officials of the customs authorities are carried out by experts of CEKTU, EX-regional branches of CEKTU, who have the right to independently conduct examinations, as well as other relevant organizations or other experts. Any person who has the necessary special knowledge (knowledge) to give an opinion can be appointed as an expert. When conducting examinations in other relevant organizations or by other experts, or by persons with the necessary special knowledge (knowledge) to give an opinion, an agreement is drawn up.
A feature of the customs examination is that it can be appointed before the institution of a case on a violation or crime, in particular at the stages of customs clearance and customs control. This is carried out in order to strengthen customs control, prevent false declarations and attempts to evade customs payments.
For example, according to Art. 23.8 of the Code of Administrative Offenses of the Russian Federation, the customs authorities consider cases of administrative offenses under Art. 16.1-16.23 of the Code of Administrative Offenses of the Russian Federation, namely:
· Illegal movement of goods, vehicles across the customs border of the Russian Federation;
· Failure to declare or false declaration of goods, vehicles;
· Failure to comply with prohibitions and (or) restrictions on the import of goods into the customs territory of the Russian Federation and (or) the export of goods from the customs territory of the Russian Federation;
· Provision of invalid documents during customs clearance;
· Non-delivery, issue (transfer) without the permission of the customs authority or loss of goods or documents;
· Destruction, damage, removal, alteration or replacement of the means of identification;
Violation of the procedure for placing goods in storage, the procedure for their storage or the procedure for performing operations with them;
Violation of the terms of temporary storage of goods;
· Submission of invalid documents for the release of goods before the submission of the customs declaration;
Illegal implementation of activities in the field of customs. The procedure for appointing examinations and attracting experts is regulated by Art. 138 of the Customs Code of the Customs Union, as well as the relevant articles of the Code of Criminal Procedure of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.
During customs control, an authorized official of the customs authority makes decisions in writing on the appointment of a customs examination in accordance with paragraph 4 of Art. 138 TC TS.
In the proceedings on cases of administrative offenses, the official in charge of the case shall issue a ruling on the appointment of an examination in accordance with Art. 26.4 of the Code of Administrative Offenses of the Russian Federation.
When conducting an inquiry in criminal cases referred to the competence of the customs authorities, the authorized official of the customs authority conducting the inquiry, having recognized the need to appoint a forensic examination, issues a decision on this.
The resolution (determination) on the appointment of an examination shall indicate:
· Name of expertise (commodity, identification, materials, technology, art, etc.);
· Type of examination (additional, repeated, commission, complex);
· Name of the customs authority, position, surname, initials of the official;
· The basis for appointment of expertise;
· Name of the expert organization or surname, name and patronymic of the customs expert (expert);
· Questions posed to the customs expert (expert). Questions should be specific and not various interpretations and not go beyond the competence of the expert;
· Materials submitted for examination, including samples or samples, documents, objects of examination for comparative study, a copy of the customs declaration, other materials containing information related to the subject of examination, necessary for the correct resolution of issues. At the same time, the direct objects of research in the resolution (determination) are individualized, in particular, signatures, seal impressions, other details of the document to be researched, etc. are indicated;
· The term for conducting a customs examination and submitting an opinion to the customs authority is appointed by an official of the customs authority only in the process of customs control (clause 4, article 138 of the Customs Code of the Customs Union); a warning about the responsibility of an expert to give a knowingly false opinion;
· If the objects of study due to size or other principles cannot be presented to the expert institution or expert, then their location is indicated in the resolution (determination). The customs authority permits (if necessary) inspection and examination on site.
With the permission of the customs authority (which must be indicated in the decision) that appointed the examination, the declarant, another person with authority in relation to the goods and (or) vehicles, and their representatives have the right to be present during the examination and give explanations to the expert (Art. 141 TC TS).
The declarant, as well as other persons having authority in relation to the goods and (or) vehicles, have the right to declare a reasoned challenge to the expert. The Labor Code of the Russian Federation does not specify cases when an expert is subject to disqualification. It seems that a challenge can be declared if there are grounds to believe that the person acting as an expert is in any way interested in the results of the examination or is not competent enough to give an opinion on issues to be clarified during the examination.
The declarant and other persons having authority in relation to goods and (or) vehicles, as well as their representatives, have the right to apply for the appointment of a specific expert, for posing additional questions to the expert in order to obtain an opinion on them, for conducting an additional or repeated customs examination. Based on the results of consideration of the application, the official of the customs body who ordered the examination shall issue a resolution on the satisfaction of such an application or notify the person who filed the application in writing of the refusal to satisfy it, indicating the reasons for such refusal.
1.2. Information about CEKTU
The main body for conducting the examination is the forensic service (EX), which is a subdivision of the Federal Customs Service.
It solves the main tasks:
- obtaining information on the historical structure of commodity flows in international trade;
- identification of extremely dangerous and counterfeit goods, as well as the properties of goods most susceptible to false declaration, insufficiency and falsification;
- detection of hidden patterns, distortion of information about goods in the volume of commodity flows.
Currently, the Federal Customs Service has an independent network of forensic subdivisions, their activities are headed and coordinated by the Central Forensic Customs Administration (CEKTU) of Moscow.
The Central Forensic Customs Administration of the Federal Customs Service of Russia is a subdivision whose activities are inextricably linked with the fulfillment of the tasks of the customs authorities of the Federal Customs Service of Russia.
CEKTU is a specialized regional customs department and carries out forensic, expert-forensic, expert-research, scientific-research and scientific-methodological activities in the interests of the economic security of the state.
The Department organizes the work of more than 80 expert departments and departments, whose expert studies are carried out on 97 groups of the Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union.
The regions of operation of the forensic services of the CEKTU are determined by the current regional customs departments of the Federal Customs Service of Russia.
The staff of the department is 750 people.
CEKTU has the latest analytical equipment, customs experts use latest methods analysis: gas, ion and high performance liquid chromatography; gas and liquid chromato-mass spectrometry; ultraviolet and infrared spectrometry; electron microscopy; atomic absorption, as well as x-ray fluorescent and x-ray structural methods of analysis.
Perfect optical devices allow forensic examination of documents at the modern level. Experts in their work use ........

List of used sources and literature
1.Gamidullaev, S.N. Commodity science and expertise in customs: Textbook. In 4 volumes. Volume 1: Theoretical foundations. Non-food products / S.N. Gamidullaev, S.L. Nikolaeva, T.A. Zakharenko, V.N. Simonov.-SPb.: Trinity Bridge, 2010.-368 p.
2.Gamidullaev S.N. "Commodity Science and Expertise in Customs": Textbook. In 4t. Volume 3: "Theoretical foundations. Non-food products" / S.N. Gamidullaev, S.L. Nikolaeva, T.A. Zakharenko, V.N. Simonov.-SPb.: Trinity Bridge, 2010.-368 p.
3. Molchanova O.V. Customs [Text]: textbook / O.V. Molchanova, M.V. Kogan. - Rostov n / a: Phoenix, 2005. - 314 p. - (Higher education).
4. Dodonkin, Yu.V. Customs examination of goods [Text]: textbook. for university students / Yu.V. Dodonkin, I.A. Zhebeleva, V.I. Krishtafovich. - M.: Academy, 2003. - 272 p.
5. Bakaeva, O.Yu. Customs law of Russia [Text]: textbook / O.Yu Bakaeva, G.V. Matvienko; resp. ed. N.I. Khimicheva. - M.: Jurist, 2003. - 427 p.
6. Bekyashev, K.A. Customs law [Text]: textbook. allowance / K.A. Bekyashev, E.G. Moiseev. - M.: Velby: Prospect, 2003. - 184 p.
7. Comments on the Customs Code of the Russian Federation [Text] / ed. V.A. Waipan. - M.: Yustitsinform, 2003. - 416 p.
8. Grachev, Yu.N. Foreign economic activity. Organization and technique of foreign trade operations [Text] / Yu.N. Grachev. - M.: Intel-Sintez, 2000, - 544 p.
9. Khalipov, S.V. Customs law [Text] / S.V. Khalipov. - M.: Zertsalo-M, 2004. - 344 p.
10. Timoshenko, I.V. Customs regulation of foreign economic activity [Text] / I.V. Timoshenko.- M.: Berator Press, 2011. - 304 p.
11. Shevchenko V.V. Commodity research and examination of consumer goods: Textbook. - M.: INFRA-M, 2003. - 544 p.
12. GOST R 52054-2003. Natural cow's milk - raw materials [Text]: Interstate. Standard; Introduced 2006-08-01 - M.: IPK Publishing House of Standards, 2004 10 p.
13. Dmitrichenko M. I., Pilipenko T. V. Commodity research and examination of food fats, milk and dairy products. - St. Petersburg: Peter, 2004. - 352 p.: ill.
14. Fomin, G. S., Fomin, A. G. Soil. Quality control and environmental safety according to international standards. Reference book / G. S. Fomin, A. G. Fomin. - M.: Protector, 2007. - 304 p.
15. Official website of the FCS > 16.Customs Code of the Russian Federation [Text]. -M.: Prospect, 2011. - 280 p.
17. Law of the Russian Federation “On the customs tariff dated May 21, 1993 No. 5003-1” [Electronic resource] // Garant: reference legal system, 2010.
18. Law of the Russian Federation “On the basics of state regulation of foreign trade activity dated December 8, 2003 No. 164-FZ” [Electronic resource] // Garant: sprav.-legal system, 2012.
19. Law of the Russian Federation “On the fundamentals of state regulation of foreign trade activity” dated December 8, 2003 No. 164-FZ [Electronic resource] // Garant: reference legal system, 2010.
20. Law of the Russian Federation “On Amendments to the Customs Code of the Russian Federation” dated November 11, 2004 No. 139-FZ [Text] // Customs. West. - 2004. - No. 23.
21. Federal Law No. 73-FZ of May 31, 2001 "On State Forensic Activities in the Russian Federation"
22. Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation".
23. Law of the Russian Federation “On the quality and safety of food products” dated December 1, 1999 [Electronic resource] // Garant: reference legal system, 2010.

Correct identification plays an important role in the process of controlling the movement of goods across the customs border. Identification is the establishment of identity between two objects. In this case, the objects of identification are wild animals and wild plants, their parts and derivatives.

The purpose of identification is to identify and confirm a specific type and name of goods, as well as compliance with certain requirements or information about it specified in the customs declaration and other documents provided for customs purposes (for example, in shipping documents). Depending on the purpose, the following types of identification are distinguished: specific, quality and commodity lot.

Species identification is used to confirm the compliance of information on the species composition of fauna and flora with the information stated in the documents presented for customs purposes. Species identification is at the same time a method of detecting the declaration of objects of fauna and flora, not by their name, as a specific product of animal and plant origin, in respect of which prohibitions or restrictions on movement across the customs border have been established.

Qualitative identification is used to establish the conformity of the quality requirements of a specific product of animal and vegetable origin with the information declared by the declarant. Qualitative identification is at the same time a method of identifying false declarations used by unscrupulous participants in foreign economic activity, by understating the grade of goods in order to evade customs payments.

Identification of a batch of goods - one of the most complex types identification, during which the belonging of the provided part of the goods to a specific consignment is established. Taking into account that for certain objects of fauna and flora, in particular for CITES specimens, permission to move across the customs border is given for a specific batch and for a certain period, this type of identification allows you to establish the conformity of the goods presented for customs control with the consignment in respect of which the permission from the Administrative Authority of CITES.

Identification examination of objects of fauna and flora is carried out in order to:

determination of whether a given product belongs to a homogeneous group of goods or a controlled list of wild animals and wild plants;

establishment of individual characteristics of an animal, plant, its parts or derivatives;

establishing the conformity of the real state of their quality, according to the quality characteristics specified in the documents presented by participants in foreign economic activity for customs purposes.

Establishing the real state involves the establishment of individual characteristics that allow to attribute goods of animal and vegetable origin:

to the corresponding homogeneous group defined in the FEACN of the Customs Union,

to commercial species and specimens,

to CITES samples,

to the species included in the Red Books of the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus,

to species of wild animals or wild plants, the import of which into the territory of the Customs Union is limited or prohibited, based on considerations of protecting public health and the natural environment.

Homogeneous product group - group according to TN VED TS. These include goods designated in the sections and groups previously discussed in the first chapter. Classification of goods in order to assign it to the corresponding group of commodity items, i.e. the establishment of the class, type and type of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity, in other words, the determination of the product code, plays an important role in customs. Therefore, one of the main tasks of the identification examination of objects of fauna and flora is to determine the commodity position, subheading and sub-subheading for the provided goods. This is due to the fact that all goods that are objects international trade, must be classified in accordance with the TN VED CU, developed on the basis of the international Harmonized system for the description and coding of goods. The correct classification allows, on the one hand, to uniformly apply measures of tariff and non-tariff regulation to all goods, and, on the other hand, to take into account the nature of goods in the customs statistics of foreign trade.

The classification determined by the Commodity Nomenclature of the Foreign Economic Activity of the Customs Union is the main type of classification of fauna and flora objects moved across the customs border as a specific product of animal and plant origin. In accordance with Article 52 of the Customs Code of the Customs Union, specific goods of animal and vegetable origin, when they are declared to the customs authorities, are subject to classification, i.e. in relation to goods, a classification code is determined according to the FEACN of the Customs Union.

Specific goods of animal and plant origin belonging to the category of objects of fauna and flora (including those related to CITES samples) are included in the following main sections of the TN VED CU:

section I - Live animals; products of animal origin (groups 01, 02, 03, 05);

section II - Products of vegetable origin (groups 06, 12, 13, 14);

section IV - Prepared food products (Chapter 16);

Section VIII - Raw Hides, Dressed Leather, natural fur and products from them; saddlery and harness; travel accessories, handbags and similar goods; products from animal intestines (except for fiber from silkworm fibroin) (group 41, 42, 43);

section IX - Wood and wood products; charcoal; cork and products from it; products made of straw, alpha or other materials for weaving; basketry and other wickerwork (groups 44, 45, 46);

section XI - Textile materials and textile articles (Chapters 51, 53);

section XII - Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat sticks, whips, whips and parts thereof; processed feathers and products from them; artificial flowers (groups 64, 65, 66, 67);

section XX - Miscellaneous manufactured goods (Chapters 94, 96);

section XXI - Works of art, collectibles and antiques (Chapter 97).

The Customs Code of the Customs Union stipulates that the authorized customs authorities of the countries - members of the Customs Union make decisions and give explanations on the classification of individual goods, ensuring their publication. Thus, such published decisions and explanations acquire the status of a norm that is mandatory for application on the territory of the state that adopted them. One of these documents is the order of the Federal Customs Service of Russia dated January 19, 2011 No. 6-r "On the classification in accordance with the TN VED CU of certain goods", which provides an explanation for some types of specific goods of animal and vegetable origin.

If an incorrect classification of goods is detected, the customs authority shall independently classify goods and make a decision on the classification of goods in the form determined by the legislation of the Member States of the Customs Union. Decisions of the customs authorities on the classification of goods can be appealed in accordance with Article 9 of the Customs Code of the Customs Union. The decisions of the customs authorities on the classification of goods are binding. At the stage of filling out the customs declaration, information on the classification of goods in accordance with the FEACN of the CU is entered by the declarant. In accordance with Article 52 of the Customs Code of the Customs Union, the customs authorities may make a preliminary decision on the classification of goods. In complex cases, when special studies are required for the correct classification, for example, the chemical composition or physical properties, the owner of the goods has the right to apply to customs laboratories, the forensic service of regional customs departments with a request to determine the so-called "customs name" of the goods, which allows you to unambiguously classify the goods in accordance with the FEACN of the CU.

Identification expertise of fauna and flora should answer the following typical questions:

To what class, order, family, species, subspecies does a wild animal or wild plant transferred or transferred across the customs border belong, and also to which group of a homogeneous product of animal or plant origin does its part or derivative belong according to the TN VED CU?

Is the object presented for research alive, or is it a product, product, semi-finished product (derivative), material or substance?

Is the object presented for examination a perishable product or a finished product?

What is the purpose of the investigated object?

Are there any prohibitions or restrictions on the movement of goods across the customs border?

Does the product correspond to the presented name?

And others.

In the process of identification of objects of fauna and flora, the compliance of the declared goods with the data contained in the documents provided for customs purposes is checked. External distinguishing features of objects of fauna and flora are subject to verification.

The means of identification of goods of animal and vegetable origin include regulatory and technical documents (GOSTs, OSTs, TUs, rules and other documents) regulating the quality indicators of goods that may influence the decision to ban or restrict the movement of goods, the amount of fees charged, the decision to be held liable in accordance with the law. The fundamental normative and technical document for the identification examination is GOST R 51293 "Product identification. General provisions".

Identification examination of fauna and flora objects included in 1st application CITES and listed in the Red Book of the Russian Federation, as a rule, consists in determining the type of animal (plant), and sometimes their number. Therefore, for its implementation, on the recommendation of the CITES Administrative and Scientific Bodies, it is advisable to involve specialists - employees of zoos, botanical gardens, biological museums, biological (zoological, botanical) research institutes, universities, various specialized clubs and societies and individual qualified specialists.

Clause 2 of Article 138, Article 102 of the Customs Code of the Customs Union and Part 1 of Article 173 of the Federal Law "On Customs Regulation in the Russian Federation" allow customs examination not only by customs experts, but also by specialists from other authorized organizations. The customs expert, who was initially entrusted with conducting the examination, may submit a reasoned request to involve an expert (specialist) of the relevant specialty or qualification from another authorized organization. Petition is being submitted official the customs authority that made the decision to appoint an examination. The application shall indicate the specific specialist, the grounds for his involvement, qualifications, place of work. After that, it is sent to the customs authority that appointed the examination, together with a cover letter from the customs authority (its structural unit) conducting this review. Within three working days from the date of receipt of the application, the customs authority that appointed the examination sends the expert by fax or e-mail with a paper copy of the response, which contains information on the satisfaction of the application or refusal to satisfy it. If the stated request is satisfied, then the response must confirm the appointment of the expert (specialist) and indicate the time frame in which he will start the examination.

Customs authorities have significant experience in attracting specialists from other authorized organizations, for example, Sheremetyevo Customs has repeatedly involved employees of the Moscow Zoo, the Darwin Museum, the All-Russian Research Institute for Nature Conservation, WWF-Russia, TRAFFIC, IFAW and other organizations. On Far East The forensic service of the Far Eastern Customs Administration involved specialists from the Biological and Soil Institute of the Far Eastern Branch Russian Academy Sciences, Zoological Institute of the Far East state university, Amur branch of WWF-Russia and other organizations. In other cities and constituent entities of the Russian Federation, in order to attract specialists from other authorized organizations, it is advisable, first of all, to contact the territorial bodies of Rosprirodnadzor.

In accordance with the legislation of the Russian Federation, if necessary, to participate in the performance of specific actions during customs control, a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist the customs authorities, including in the application of technical funds. In order to improve the efficiency of control over the movement of CITES specimens, it is advisable, if possible, to involve first of all the employees of the CITES Administrative Authority in Russia.

In general, when conducting an identification examination, the features of the studied specific product of animal and vegetable origin are identified with the features of other, unambiguously identified goods or with their description presented in various shipping documents. Comparing the unknown (identifiable) product of animal and plant origin sequentially with different images or their descriptions of known goods, the expert eventually establishes the identity of the investigated unknown product of animal and plant origin to one of the samples of known goods and, therefore, identifies it.