Rules for the certification of tobacco and tobacco products. Tobacco products
Introduction 4
1. general characteristics tobacco products 7
1.1. The effect of tobacco on human body 7
1.2. Biochemistry of tobacco products 11
2. Commodity characteristics of tobacco products 15
2.1. Parameters for assessing the quality of tobacco products 15
2.2. Commodity characteristics of cigarettes 16
2.3. Commodity characteristics of cigarettes, cigars and tobacco 26
3. Examination of tobacco products 29
3.1. Grade appearance cigarettes, tobacco, consumer packaging 29
3.2. Labeling of tobacco products 32
Conclusion 38
References 39
Excerpt from the text
For 5 centuries, the technology of pasta production has not stood still, the assortment has begun to expand thanks to the use of additives such as vegetable and fruit juices, pastes, milk, milk powder, inulin, vitamins (B 1, B
2. PP) and other additives to improve flavor and nutritional value. Many varieties have emerged with different color shades of pasta.
In complex with laboratory methods establish the content of water, reducing sugars and sucrose, diastase number, total acidity, the amount of oxymethylfurfural, set reactions for falsification.
This topic is of great relevance, since meat is a source of complete proteins of animal origin necessary for building tissues of the human body, synthesis and metabolism, as well as a source of phosphorus, which takes part in the physiological function of nervous tissue, fat, B vitamins, and trace elements.
Theoretical elaboration of the topic. The problem of customs examination of pasta has not been sufficiently studied in the scientific literature. Moreover, within the framework of this term paper it is worth highlighting the work on customs law, work on the quality of food products and food safety.
The subject of the research is the commodity characteristics and examination of quality indicators and consumer properties of baked milk with a mass fraction of fat of 20%, produced by various enterprises and sold in the store of LLC “Roxet Globus” (Kirov, Kirov region).
The methodological and theoretical basis for writing a term paper is educational, educational and methodological literature, standards, technical conditions, as well as guidelines for writing a term paper.
The aim of the research is to study the main characteristics of skin care products and to assess the quality based on the theoretical knowledge obtained.
Bibliography
1. Federal Law of 22.12.2008 N 268-FZ "Technical Regulations for Tobacco Products". [Electronic resource]
2. Decree of the Government of the Russian Federation of 20.02.2010 N 76 (as amended on 14.08.2012) "On excise stamps for marking imported into the customs territory Russian Federation tobacco products "(together with the" Rules for the production of excise stamps for marking tobacco products imported into the customs territory of the Russian Federation, their purchase, labeling tobacco products, accounting, identification and destruction of damaged excise stamps "," Requirements for samples of excise stamps for marking imported into the customs territory of the Russian Federation of tobacco products ").
[Electronic resource]
- Access from the SPS "ConsultantPlus".
3. GOST 13 511-2006 "Corrugated cardboard boxes for food products, matches, tobacco products and detergents. Technical conditions ". M .: Statinform, 2012.
4. GOST 10 131-93 "Boxes made of wood and wood materials for food products, Agriculture and matches. Technical conditions ". M .: Statinform, 2011.
5. GOST 14 192-96 "Marking of goods". M .: Statinform, 2005.
6. GOST 8072-77 “Fermented raw tobacco. Technical conditions ". M .: Statinform, 2010.
7. GOST R 53 038-2008 “Tobacco and tobacco products. Control sample. Requirements and Application ".
8. GOST 7823-2000 “Pipe tobacco. General technical conditions "
9. GOST 858-2000 “Smoking tobacco. General technical conditions "
10. GOST R 51 359−99 “Tobacco. Determination of residual amounts of organochlorine pesticides. Gas chromatographic method "
11. GOST R 52 463-2005 “Tobacco and tobacco products. Terms and Definitions"
12. ISO 10 315: 2013 “Cigarettes. Determination of nicotine content in smoke condensates. Gas chromatography method ". [Electronic resource]
- Access from the SPS "ConsultantPlus".
13. ISO 10 362-1: 1999 Cigarettes. Determination of water content in smoke condensates ". [Electronic resource]
- Access from the SPS "ConsultantPlus".
14. Gerasimova V. A., Belokurova E. S., Vytovtov A. A. Commodity research and examination of flavoring goods. SPb: Peter-Print, 2005.
15. Goncharova V. N. Commodity research of food products. M .: Thought, 2004.
16. Kruglyakov GN, Kruglyakova GV Commodity research of food products. Rn / D., 2000.
17. Nikolaeva MA Commodity research of consumer goods. M .: Infra-M, 2005.
18. Novikova AM, Golubkina TS, Nikiforova NS Commodity research and organization of trade in food products. M .: ProfObrIzdat, 2001.
19. Poznyakovsky V., Vorobieva L., Tatarchenko I. Examination of tobacco and tobacco products. Quality and safety. M., 2009.
20. Popov O. Commodity research of food products. M., 2004.
21. Puzdrova NV Theoretical substantiation and development of a system for assessing and regulating the quality of smoking articles. Abstract of thesis ... diss. Cand. those. sciences. Krasnodar, 2004.
22. Homeland TG, Nikolaeva MA and others. Handbook of commodity research of food products. M .: Kolos, 2003.
23. Stolyarova A.S. Commodity research and examination of gustatory products: Tutorial... Ulan-Ude: VSGTU Publishing House, 2006.
24. Tatarchenko II Identification of samples of tobacco and tobacco products by organoleptic methods // Proceedings of higher educational institutions. Food technology. Krasnodar, 2011.
25. Tatarchenko I. I., Mokhnachev I. G. et al. Chemistry of subtropical and flavoring products. M .: ITs "Academy", 2003.
26. Merchandising of food products / Under total. ed. O. A. Brilevsky. Minsk: BSEU, 2005.
27. Chepurnoy IP Commodity research and examination of flavoring goods. M .: Dashkov i K., 2002.
28. Shepelev AF, Mkhitaryan KR Commodity research and examination of gustatory and alcoholic goods. Rn / D: Publishing Center "MART", 2001.
bibliography
When researching tobacco products, the following issues are resolved:
1) the product is identified as tobacco waste or smoking tobacco;
2) the mass fraction of tobacco and impurities is determined, as well as the content of nicotine and tar;
3) a check is carried out for the conformity of tobacco to the quality requirements according to the standard and certificate;
4) consumer qualities and wholesale market value are determined; The examination is carried out by experts of customs laboratories, as well as other experts appointed by the customs authorities; any person with special knowledge in this area can be appointed as an expert (Article 138 of the Customs Code of the Customs Union).
When taking control samples, it is necessary to follow the established procedural order. These samples are sent for examination in packaged form, while the tobacco products undergoing examination must have with them such documents as a certificate of conformity, various kinds of GOSTs, TU, RC and other documents relating to the production and quality of such products.
The certification system for tobacco and tobacco products includes:
1) The central body of the system (DSP) - the All-Russian Research Institute of Tobacco, Makhorka and Tobacco Products (VNIITTI) - organizes and coordinates the work, establishes the rules of procedure and management in the certification system, considers appeals of applicants regarding the actions of certification bodies;
2) Certification bodies (CB) - carry out identification of products submitted for certification in accordance with the rules of the certification system, certify products, issue certificates, carry out inspection control over certified products, suspend or cancel the validity of the certificates issued by them; 3) Accredited testing laboratories (Centers) - carry out tests of specific products or specific types of tests, then issue test reports for certification purposes.
According to Article 181 of the Tax Code of the Russian Federation, tobacco products are excisable goods. This is a product, the cost of which includes an indirect tax (excise).
Customs clearance of excisable goods is carried out only if there is a marking with excise stamps, since it is prohibited to sell excise goods without such marking in our country.
The peculiarity of the procedure for registration of such goods includes the fact that the whole procedure is carried out by a separate division of the customs - an excise post. After delivery of the cargo to the customs post, it must be pre-declared. The declaration is issued in four copies, one copy is handed over to the declarant, and the rest remain at the customs post for further operations.
Excise stamps are issued only if there is a license to import goods from the Ministry of Industry and Trade of the Russian Federation, as well as after the full amount of taxes, duties and other payments has been paid to the account of the customs authority. To carry out the procedure for clearance of goods, the customs post requires the following necessary information and a list of documents: 1) Country of origin and manufacturer;
2) Data with articles;
3) Commercial invoice;
4) The exact quantity of goods;
5) Cost;
6) Type and dimensions of packaging;
The excisable cargo at the customs post is always rechecked against the SKUs and is accepted only if all accompanying documents are in full compliance.
Taxation of excisable goods, including tobacco products, from 01.01.14 to 31.12.16 is carried out at the following tax rates, regulated by article 193 of the Tax Code of the Russian Federation.
Table 2. Excise tax on tobacco products, which can predict the next increase in excise taxes and the establishment of an actual protectionist policy
Intelligence and counterintelligence news (Moscow), N003 3.3.2003FORENSIC EXPERTISE OF TOBACCO PRODUCTS.
The author is the Deputy Head of the Research Laboratory of the State Institution "Forensic Center of the Ministry of Internal Affairs of Russia".
Analysis of the crime situation in the domestic consumer market indicates a steady increase in criminal economic offenses. Recently, criminal groups associated with the illegal production and circulation of tobacco products, as well as their smuggling, have significantly intensified and, as a result, the number of forensic examinations and research on tobacco products. For authenticity, various brands of cigarettes are examined, which mainly relate to brands, that is, to recognizable brands that have received consumer recognition.
V last years for many industries producing consumer goods, the problem of protection against falsification has become urgent. There is an acute issue of identifying counterfeit products, as well as the prosecution of such acts. Counterfeit products are understood as food products, materials and products deliberately altered (fake) and (or) having hidden properties and quality, information about which is deliberately incomplete or unreliable (1). This group also includes tobacco products.
More narrow, in comparison with the concept of "falsification", is the concept of "counterfeiting", which is associated with the violation of intellectual property rights. Intellectual property as a right to the results of creative spiritual activity includes: copyright and related rights, as well as industrial rights (rights to trademarks, inventions, utility models, industrial designs and some other objects) (2). In accordance with paragraph 2 of Art. 7 of the Law of the Russian Federation "On Trademarks, Service Marks and Appellations of Origin of Goods", the use of an object protected by copyright in a trademark may be made only with the consent of the copyright holder. When identifying signs of counterfeit tobacco products, methodological approaches can be used that are used to study other counterfeit objects.
The illegal production and circulation of tobacco products is dominated by brands of cigarettes produced by foreign companies in Europe and the CIS, for example, "Mariboro", "Mariboro Lights", "Parliament", "L&M", "Camel", "West", as well as some brands of high-quality tobacco products of domestic manufacturers. Tobacco products are often produced in an illegal way on the basis and equipment of operating specialized enterprises.
Counterfeit tobacco products without special comparative studies are practically indistinguishable from legal ones in external features, that is, their printing design, packaging and labeling completely copy legally produced goods. Excise stamps can be produced by Goznak or illegally, and sometimes the goods are sold without them. By the way, Goznak excise stamps do not always guarantee protection against counterfeiting.
The peculiarities of examinations and research of tobacco products are due to the fact that any of them is a very complex object: for cigarettes, for example, it is necessary to study film, packaging, paper, foil, filter, printing, tobacco. Forensic examinations of tobacco products, as a rule, are complex and are carried out by a commission of experts - specialists in various specialties.
Often there is a need for forensic botanical, traceological examination, examination of substances and materials, technical and forensic examination of documents. They, as a rule, form the subject of a comprehensive examination, the production of which is entrusted to several specialists. In some cases, in order to increase the efficiency of obtaining evidentiary information, it is recommended to assign these examinations separately.
One of the problems of expert research is the correct selection of samples (seizure, packaging of the test objects and control samples). An average sample (several packs, components or raw materials taken from each batch of tobacco products) should be presented to the expert. A batch is considered to be tobacco products of the same brand, packaged of the same type, manufactured at the same enterprise, preferably on the same day, in one shift and intended for simultaneous delivery, acceptance, inspection and quality assessment. This is due to the fact that products of the same type (belonging to the same type), produced by different enterprises or by one, but in different time, may differ in morphological and physicochemical characteristics of packaging and tobacco bags.
A certain number of packs (sample) are taken from each unit of transport packaging (box). The totality of certain samples taken from the party constitutes the object under study. As a sample for a comparative study, a control sample of tobacco products, the source of which is beyond doubt, is taken in the same way. Control samples must have a certificate of conformity and are submitted by an official manufacturer or official distributor of tobacco products. The objects to be examined are selected in accordance with the established procedural rules. The investigated objects and control samples are sent for examination in a carefully packed form that ensures their safety (for example, in plastic bags), they must be sealed, signed by authorized persons and attesting witnesses, accompanied by the drawing up of a protocol of investigative actions (seizures, etc.).
If possible, in addition to the objects under study and control samples, the expert is provided with regulatory and technical documentation, which includes GOSTs, TU, RC, as well as documents certifying the quality of tobacco products.
To carry out a comprehensive examination in order to establish a manufacturer that manufactures products in an illegal way, the following reference data are required: about all enterprises producing the brands of tobacco products under investigation; information on the production technology of these brands of products for each enterprise; on the analysis of the properties of these products carried out at each enterprise for various periods of production, as well as the corresponding samples of the products of each enterprise for the period of interest to the investigator (court). Organizations, regardless of organizational and legal forms and forms of ownership, at the request of the heads of state forensic institutions, provide free samples and catalogs of their products, technical and technological documentation and other information materials necessary for the production of forensic examination.
When selecting test and comparative (control) samples, it is advisable to use the help of specialists (especially when determining the manufacturer). A specialist is also needed when taking samples for traceological research, if the display of signs depends on the specifics of the device and on the operation of individual units of the production mechanism, which must be identified.
The initiator of the examination, when submitting control samples, has a certain problem associated with the need to search for genuine tobacco products. Here, natural collections of tobacco products may be useful, which, however, need to be periodically updated, since even with a sealed package, aromatic substances evaporate, and the content of toxic substances in smoke during long-term storage, as a rule, decreases.
Is important correct setting issues submitted for examination resolution. They should be specific, concise and clear, without ambiguity. You cannot raise questions of a legal nature, for example: “Is this tobacco product counterfeit?” This is in the competence of only the investigator or the court. When formulating questions, the latter can consult with an expert or specialist. It is not recommended to raise the question of the compliance of tobacco products with GOST, since this is the sphere of the relevant testing centers for certification of tobacco products. The question should be asked about compliance with control (reference) samples.
Among the identification tasks in relation to the research of tobacco products, the most relevant are: establishing the source of origin of a tobacco product at the place of manufacture (factory), establishing the ownership of tobacco in a single bag, as well as determining the compliance of the investigated objects with control samples produced by an official manufacturer and distributed in the territory of the European Community and countries. CIS. The latter is important to take into account in connection with the presence of numerous enterprises in various countries by transnational manufacturers, the samples of which cannot be fully presented as control or in a full-scale collection of expert institutions.
Until now, most often tobacco products were examined in the framework of forensic botanical examination, namely, its type - examination of tobacco, makhorka and products made from them. Objects vegetable origin in products of mass production, in which the features inherent in substances of plant origin are preserved, are objects of forensic botanical examination (4). In this regard, tobacco particles (tobacco bag) are the object of forensic botanical examination of tobacco products, which is carried out to establish the nature of plant objects in the bag, their common generic (group) affiliation, as well as the common source of origin of tobacco particles.
The tasks of the diagnostic study of raw tobacco in a tobacco bag, for example, include the determination of the shape, size, nature of the particle surface. Among the tasks of an identification nature in expert practice, in the case of research of tobacco in tobacco products, the most often resolved issues are the compliance of the investigated object with samples of tobacco from a legal manufacturer, and the establishment of the common source of origin of the tobacco bag. A prerequisite for the identification study of a tobacco bag is the presence of comparative samples. The presence of individualizing signs on the object under investigation (for example, damage by insect pests, detection of signs of a certain disease on tobacco particles) provides an expert with the opportunity to establish a common group affiliation, and sometimes the identity of objects submitted for examination.
The main issues solved by the forensic botanical examination in relation to the group of objects under consideration include:
1. What is the nature of the particles in the objects under study?
2. What genus, species are the particles of plant origin in the objects under study?
3. What is the component composition of the tobacco bag?
4. Are there any plant objects in the tobacco bag containing narcotic substances?
5. Does the tobacco bag of the test objects and comparative samples have a common source of origin?
6. Is the mixture of tobacco particles part of the specific volume of the tobacco bag?
Within the framework of a botanical examination, as a rule, organoleptic and morphological characteristics of tobacco products are determined, including: the mass of cigarettes and the mass of tobacco tow; cigarette length and filter length; filter features (composition, size of components, presence of perforations on the filter paper).
When researching, bags can be used with modern instrumental methods, for example, to establish the elemental composition - X-ray fluorescence spectral analysis. Determination of the quantitative elemental composition is performed after carrying out the calibration procedures using a previously analyzed set of standards of plant origin and empirical models of the level dependence of the concentrations of elements on the intensities of characteristic radiation. The coincidence of the spectrograms of the investigated and control samples in combination with the results of other studies suggests a common source of origin of the tobacco bags. For example, the correspondence of the elemental composition of the bags of cigarettes of the Prima and Parliament brands is practically excluded, therefore, if the elemental composition of the bags of the above brands of cigarettes, submitted for an expert study, coincides, one can draw a conclusion about their common source of origin. The difference in the quantitative elemental composition of tobacco bags within the same enterprise is allowed in connection with the possibility of replacing some varieties of tobacco with others by the decision of the tobacco master or in connection with production needs. For example, a tobacco bag of one brand of cigarettes may differ in elemental composition depending on the time of manufacture of cigarettes within the same enterprise.
A typical bag that is most widespread in the world - American (American blend), as a rule, includes the following components (in percent): Virginia - 35; Burley - 20; Maryland - 2; oriental tobaccos - 15; blown up vein - 15; reconstituted tobacco - 5; sauce, softener - 6; flavoring - 2.
Each of the varieties of Virginia, Burley, Maryland is usually represented by 3-4 commercial varieties, the bag also includes the corresponding tobaccos grown in different regions(for example, in different states). When adding oriental tobaccos, a prerequisite is the use of raw materials from at least several growing regions.
Due to the fact that the number of varieties of tobacco in a bag is significant, it is very difficult to determine the content of tobacco of the corresponding variety type, moreover, at any modern factory, for a number of objective reasons, one variety of tobacco can be replaced by another. At the same time, when examining bags, it is possible to establish the presence of individual components and their distinctive features.
In addition to natural tobaccos of various types, the following components can be included in a tobacco bag: flavors, sauces, exploded vein, reconstituted tobacco.
In a number of cigarettes, a sign of counterfeiting is the absence of one or more components of the tobacco bag typical for cigarettes produced by a legal manufacturer. These features include: the discrepancy between the investigated and control objects for the presence (absence) of reconstituted tobacco, sauce, flavoring agent, a blown up vein, the absence of a set of tobaccos, the presence of a significant amount of a cut vein.
The detection of the latter sign, as a rule, indicates the use of non-shredded tobacco. Large companies work only using stripped tobacco, that is, with a 2-2.5 mm thick cut vein removed.
Counterfeit cigarettes with multinational brand names often include a bag containing one or more varieties of tobacco. For example, if a bag (with an indication on the label "American blend") consists of one or two varieties of tobacco and is characterized by the absence of sauce and flavor, then these are clear signs of falsification. Counterfeit cigarettes, as a rule, have a higher mass of tobacco tow than original products and a high density. Another typical sign of counterfeiting is a significant excess of the exploded vein content compared to the original product. For example, the study received cigarettes in which the content of the exploded vein exceeded 30 percent of the weight of the tobacco strand. In addition, these cigarettes were characterized by a high degree of crumbling, a predominance of small tobacco fibers, and a high content of cut veins with a thickness of more than 2–2.5 mm. All of the above indicates that the products submitted for research are characterized by numerous signs of falsification.
Cigarettes arriving for research often have the following signs of falsification: imitation of perforation (there are holes on the edging paper, but its entire surface is glued to the ficelle, that is, there is no special glue roller (Skip-Tip) on the production equipment; mismatch of the distance between rows or all rows perforation as well as the diameter of the holes Applying glue to the entire surface of the perforated bordering paper while adhering the filter to the smoking part of the cigarette may be a sign of tampering.
For expert research, sometimes tobacco products with a reduced content of tar and nicotine (light cigarettes), having high-quality packaging, are received, their tobacco bag consists of raw materials prepared according to modern technology (the bag could be made abroad). A sign of falsification in this case is often the absence of perforation on the tipping paper. The next sign that experts pay attention to is the filter design. In almost all light cigarettes, the filter is longer than 20 mm. If in light cigarettes the filter length is 20-21 mm and there is no perforation on the rim paper, then this is also a sign of tampering.
Brands of multinational companies can only be counterfeited by factories that have modern technology and power reserve. Small factories, for example, producing "Prima" and other similar cigarettes under license, are not able to reproduce the brands of the largest manufacturers.
In expert practice, there are cases when genuine products, marked with excise stamps of an unidentified sample, are received for research. The cigarette paper of these cigarettes is generally yellowish. They were stored in a warehouse for several years, and then went on sale. Abroad, the shelf life of sauced and flavored cigarettes does not exceed 6 months, then they are sent for recycling. But some of the cigarettes with an exceeded shelf life enter the Russian consumer market.
Trace research of tobacco products allows you to establish the source of origin of the product (place of its manufacture), as well as identify the production equipment used for the manufacture. The objects of such expertise are the production mechanism as a whole or its working parts (matrix, stamp, printing device, etc.); tobacco products with traces-displays of the external structure of the working parts of production mechanisms. At the same time, the following questions are posed for the permission of experts:
1. On what equipment are these tobacco products manufactured, with the use of what production mechanisms?
2. Are these products made on a specific production mechanism or using specific parts?
3. Are tobacco products or their component parts (eg packaging), seized from different persons or in different places, manufactured using the same manufacturing mechanism?
To conduct a trace examination of a specific brand of tobacco products, along with the objects under investigation, at least 3 packs of comparative samples of the corresponding brand should be sent, manufactured at the enterprise specified in the accompanying documents. If it is required to establish a general production mechanism on which tobacco products are produced, it is necessary to submit comparative samples of tobacco products manufactured on a specific production mechanism, in an amount of at least 5 product units (blocks, packs). In the event that the production mechanism is not established, products from all cigarette and packaging machines available at this enterprise should be presented in the specified quantity.
When solving diagnostic traceological problems, first of all, the mechanism of formation of traces, the conditions and dynamics of their occurrence are determined. With regard to tobacco products, this is the definition of the conditions for the production of this product, which can be divided into three components: printing products (tobacco label), cigarettes (tobacco, paper, filter) and equipment that completes the formation of finished products (packaging machines). The largest amount of forensic information is contained on a pack of cigarettes. The signs, which are indicators of the equipment used, have been established, and their meaning (group and individualizing) has been determined. For example, according to the width of the strip of paper with a metallized layer, according to the method of wrapping it around a packet of cigarettes, according to the nature of the distribution of glue on the glued surfaces of the packs, one can conclude about the type of equipment used. By the traces left by the working bodies of a particular mechanism, it is possible to identify this mechanism.
An important element that makes up a pack of cigarettes for the trasologists is an insert, which is made directly on the packaging machine, the nature of the die-cutting and the edges of which are individual. One die is used for die cutting of liners. The manner in which the glue is applied for attaching the liner to the pack can also be an individualizing feature (for example, the place where the glue is applied to the liner, the number of glue smears) and depends on the model of the equipment used.
When packing cigarettes in a hard pack, each packing machine has patterned rollers, rolling between which the foil is embossed in the form of dots and inscriptions. When packing cigarettes in a soft pack, foil stamping is not provided.
One of the diagnostic and identification features is the color and width of the tear tape. In modern machines, self-adhesive polypropylene tape of a strictly defined width is used. Film dimensions and quality - features and are specific to a particular packaging machine.
Each cigarette machine is supplied with a working drawing of a print roller for ink-writing on cigarette paper. Typically, one print roller makes two or four prints per revolution. The inscriptions on the roller are made by an engraver individually for each brand. When making a roller by handicraft, the print quality is low, the roller wears out quickly. The location of the seal on cigarettes, which is filled with an artisanal roller, often changes in relation to the filter.
When using edging paper with an inscription containing the name of the brand of cigarettes, manufacturers of counterfeit products, who often have worn-out cigarette equipment, have inconsistencies in the inscriptions on the cigarette along the cutting line of the edging paper. In the text of the inscription on the cigarette, parts of letters, and sometimes even whole letters, may disappear.
In a comparative analysis of the objects under study with control samples of cigarettes of transnational companies, one should pay attention to the width of the seam of the cigarettes and the quality of the glue application. On modern cigarette machines, the glue is applied by the nozzle mechanism in a very thin strip, when gluing the cigarette, slightly stepping back from the edge of the paper in order to avoid its protrusion beyond the cigarette paper. Otherwise, cigarettes can stick to each other and sometimes to the inside of the package. Tobacco is usually adhered to the glue particles protruding from the seam. On old cigarette machines with a disc glue mechanism, the flow of glue onto the paper is poorly dosed, and the strip of application itself is much wider.
Thus, according to the totality of stably recurring randomly arisen signs, it is possible to individualize a specific working body and mechanism (production line) to which it belongs. Among the traces of technological equipment (as a rule, on the packaging), group signs can be distinguished by which it is possible to determine the type of equipment used and individualizing signs. If comparative samples are available, due diligence can establish the identity of the compared tobacco products. Consequently, in a number of cases, traceological research makes it possible to establish the common source of origin of counterfeit products.
The objects of forensic technical and forensic examination of documents in the study of tobacco products are packaging, including printing; excise stamps; filter rim paper, foil base paper, and tobacco paper cigarette paper.
The tasks of the technical and forensic examination of documents in the study of tobacco products are associated with the establishment of a common source of origin according to the printing design of packs of cigarettes and control samples of original products submitted for research; the establishment of a common generic (group) affiliation of the packs submitted for research on the printing design; the method of manufacturing excise stamps, as well as the common source of origin of tobacco products from paper materials as part of a comprehensive examination. At the same time, the following main questions are posed for the permission of experts:
1. Is the paper of the tobacco products and comparative samples submitted for research the products of the same class (type)?
2. Does the paper of the presented tobacco products of different brands belong to the same type?
3. Is the printing products of the studied objects and comparative samples of tobacco products manufactured in the same way?
4. In what way are printed forms used for the manufacture of printed products (block packaging, packs, etc.) made?
5. Have the excise stamps been fulfilled by the production of Goznak? If not, how are the excise stamps issued?
6. Was the replacement (re-sticking) of excise stamps carried out?
A special place in the production of technical and forensic examination of documents is occupied by the study of special stamps of excise duty. It is carried out visually in natural reflected and transmitted light, under UV radiation and using a set for determining the authenticity of special, excise and identification stamps (KOP). The comparison is carried out with samples of genuine excise stamps of the same type available to the experts. Also carry out a microscopic examination of excise stamps (with an increase of up to 25 (x)) in various modes of illumination and magnification. At the same time, the following is revealed: characteristics of special grade paper; nets with "iris"; special paints, including paints of a curly vertical stripe on the left side of stamps, the coat of arms of the Russian Federation, microtext and text part of stamps; numbering of the mark and its text part.
To illustrate the possibilities of a comprehensive expert study of tobacco products, we will give an example. Cigarettes seized during transportation by car were presented for examination. A comprehensive examination of tobacco products (botanical and traceological research, as well as a technical and forensic examination of documents) was carried out to establish the method of manufacturing excise duty stamps, as well as the compliance of these cigarettes with control (reference) samples provided by the official manufacturer of this brand of cigarettes.
In a forensic botanical study of the objects submitted for examination by viewing with the naked eye and in the field of view of a microscope with a magnification of 6, 4-16 (x), the following parameters were determined: the total length of the cigarette, the length of the filter, the length of the smoking part, the total weight of the cigarette and the weight of tobacco in a cigarette. It was found that the cigarettes submitted for examination correspond to the control samples according to the following features: the total length of the cigarette, the length of the mouthpiece, the length of the filter, and differ from the control samples in the total weight of the cigarette, the weight of tobacco in the cigarette, the anatomical and morphological structure of tobacco particles, the quantitative elemental composition, and also the absence of perforation on the tipping paper.
During the traceological study, the patterns of the blocks were superimposed on each other. At the same time, a discrepancy between the investigated and control objects was found, including a discrepancy between the lines of technological cutouts, bend lines, as well as a discrepancy along the outer contour and differences in the nature of the distribution of glue over the surfaces of the pack patterns.
A detailed study of the inscription containing the brand name on the compared cigarettes established: the lower section of the inscription (brand name) on the control (reference) cigarettes is located at a distance of 46-47 mm from the top of the smoking part, and on the cigarettes seized from the car, the lower the cut of the same inscription is located at a distance of 48-49 mm; the inscriptions and images on the control (reference) cigarettes are made clearly and in contrast, and on the cigarettes seized from the car, they are blurred and indistinct.
The impressions used for the manufacture of cigarette packaging are made with various stamps (printing plates). Cigarettes, patterns of presented cigarette blocks, patterns of cigarette packs seized from a car and obtained as control (reference) samples, were made according to the same technology, but on different production lines.
The objects of the technical and forensic examination of the documents were special stamps of excise duty, as well as the printing design of boxes of blocks and packs of cigarettes presented for examination. During a visual examination of the special stamps submitted for examination in natural reflected and transmitted light, in ultraviolet radiation using the KOP, they were found to be similar to the samples of genuine excise stamps of the same type available to experts, in terms of the presence and mutual arrangement of most of the details, which indicates application for reproduction of images of technical means. At the same time, the presented excise stamps differ from the control samples: in the quality of reproduction of requisites; fuzziness of small details of images; the absence of a number of special protection elements; color distortion of images. These signs indicate that the special stamps of excise duty, pasted on the investigated packs of cigarettes, were not manufactured by Goznak and do not have the necessary security elements.
Microscopic examination of special grades (at magnification up to 25 (x)) in various modes of illumination and magnification revealed the following signs: no paper deformation; sharp and jagged edges of image elements; even distribution of paint over the surface of the strokes; thin paint layer. These signs indicate that special stamps of excise duty are made by the method of flat offset printing.
By visual examination of the printed design of the presented blocks and packs of cigarettes, it was found that they correspond to the presented control samples of the block and packs of cigarettes in the presence and relative position of most of the requisites of cigarette packages. At the same time, differences were found between the investigated blocks and packs of cigarettes and the corresponding samples according to the following features: the method of polygraphic reproduction of the details of the blocks and packs; the quality of the polygraphic reproduction of requisites; color distortion of the image of the requisites; construction of blocks and packs; the text content of the block and pack attributes. These signs indicate that the blocks and packs of cigarettes received for examination differ from the control samples of the block and packs of cigarettes. Consequently, the blocks and packs of cigarettes submitted for research, and the corresponding control samples, have different sources of origin.
As a result of this comprehensive forensic examination of tobacco products, the following conclusions were formulated:
1. The raw tobacco in the objects seized during the inspection of the car does not correspond to the control samples.
2. Cigarettes, patterns of presented cigarette blocks, patterns of packs of cigarettes seized from a car and obtained as control (reference) samples, were made according to the same technology, but by different production lines.
3. The excise stamps attached to the investigated packs of cigarettes were not manufactured by Goznak and do not have the necessary security elements. Excise stamps are made using flat offset printing. The packaging of the cigarettes submitted for the study does not correspond to the control samples of cigarettes.
4. The samples of cigarettes submitted for examination do not correspond to the control samples produced by a particular transnational company.
The last conclusion is general, formulated by experts from different specialties. The results of a comprehensive forensic examination of tobacco products apply only to samples submitted for research.
1 Federal Law "On the quality and safety of food products" dated January 2, 2000 N 29-FZ (as amended on December 30, 2001).
2 Law of the Russian Federation "On Copyright and Related Rights" of July 9, 1993 N 5351-1 (as amended by Federal Law of July 19, 1995 N 110-FZ).
3 Federal Law "On State Forensic Expert Activity in the Russian Federation" of May 31, 2001 N 73-FZ.
4 Appointment and production of forensic examinations (manual for investigators, judges and experts). - M. Legal literature, 1988, p. 320.
.Author
Georgy OMELYANIUK, candidate of biological sciences
Examination of cigarettes for organoleptic indicators is carried out on a 30-point scale (in points): the aroma of tobacco smoke - 10; the taste of tobacco smoke - 10; appearance - 10.
Evaluation of the quality of cigarettes by aroma (see table 1) and (see table 2) the taste of tobacco smoke is carried out according to the most pronounced feature, in accordance with the requirements of regulatory and technical documentation.
Table 1
Evaluation of the quality of cigarettes by the aroma of tobacco smoke
|
Signs of a tobacco smoke aroma |
|||||||
|
Intensive |
|||||||
|
Weakly pronounced |
|||||||
|
With a faint touch of rudeness |
|||||||
|
With a touch of rudeness |
|||||||
|
Foreign aroma not characteristic of tobacco |
table 2
Evaluation of the quality of cigarettes by the taste of tobacco smoke
|
Signs of tobacco smoke taste |
Assessment of cigarettes by class, points |
||||||
|
Little sediment |
|||||||
|
Average sediment |
|||||||
|
Slightly stinging tongue |
|||||||
|
Stinging tongue |
|||||||
|
Slightly irritating to the throat |
|||||||
|
Irritating to throat |
|||||||
|
Slight pungency |
|||||||
|
Severe symptoms (pinching, sediment, irritation, pungency) |
|||||||
|
Foreign taste |
Cigarettes of the first - fourth classes must be of medium strength, fifth class - medium and above average strength, sixth and seventh classes - above average strength. If the specified strength requirements are not met, a discount is made on the assessment of the taste of tobacco smoke by 1-2 points.
For first class and high quality cigarettes overall assessment for the aroma and taste of tobacco smoke must be at least 7 points, while assessments separately for the aroma and taste of tobacco smoke must be at least 3.5 points. For cigarettes of other classes, the overall rating for the aroma and taste of tobacco smoke must be at least 2 points, while the rating for the aroma or taste of tobacco smoke must be at least 1 point.
The appearance of cigarettes and packaging is assessed by discount points in accordance with the requirements of the table (see Table 3).
Table 3
Estimates of the appearance and packaging of cigarettes
|
The name of the permissible deviation |
Class discount, points |
|||
|
First to fourth (with acetate filter mouthpiece) |
Third to fifth (with paper filter mouthpiece) |
Third-fifth-seventh (without filter mouthpiece) |
||
|
Skewed or slight decay of the box or bundle, slight decoupling of the cellulose casing without breaking the seal, slight contamination with glue or paint, blurred or misaligned print |
||||
|
Misalignment or slight stripping of the mark |
||||
|
Inner foil bag jam |
||||
|
Tearing tape skewed by more than its width or sticking on the tongue |
||||
|
Tearing or splitting a seam up to 3mm in a cigarette |
||||
|
Ragged sawn-off |
||||
|
Blurred or misplaced cigarette markings |
||||
|
Dust up to 3mm over five cigarettes in a pack or box |
||||
|
Up to 3mm engine oil stain or paint stain on a cigarette: |
||||
|
Sharply uneven filling of a cigarette with tobacco |
||||
|
Tight filling with tobacco over three cigarettes in a pack or box |
||||
|
Peel off the edge of the tipping paper by an amount less than or equal to the overlap of one edge to the other |
||||
|
A fold on the filter rim paper over three cigarettes in a pack or box |
||||
|
Wrinkling over five cigarettes in a pack or box |
||||
|
Jamming of the end of more than five cigarettes in a pack or box |
||||
|
Contamination of the cigarette seam with glue |
||||
|
The presence of scraps of cigarette paper in a cigarette: two or three more than three |
The evaluation of the appearance of cigarettes and packaging is the difference between 10 points and the total amount of the discount points divided by the number of packaging units checked.
The assessment of the appearance of cigarettes and packaging should be at least 1 point, and for high quality cigarettes - at least 3.5 points. No more than two boxes or packs that have received a score of 0 points are allowed.
In terms of physical characteristics, cigarettes must meet the following requirements. The total length of cigarettes of all classes (in mm) without a filter mouthpiece is 70, with a filter mouthpiece - 70, 80, 85 and 100, and the length of the smoking part of cigarettes, depending on the brand of cigarettes, is 55, 60, 62, 65, 70 and 80. Merchandising and examination of gustatory products. - SPb .: Peter, 2005 .-- 372s.
Moisture content of tobacco - no more than 13%; mass fraction of dust (in%) in tobacco: no more than 2.5 - for cigarettes of the first and second classes, 3.0 - for cigarettes of the third and fourth classes, 3.5 - for cigarettes of the fifth class, 4.0 - - for the sixth class cigarettes and 4.5 for the seventh class cigarettes. The width of the tobacco fiber is 0.7 mm.
Determination of the length of cigarettes, the smoking part, the filtering mouthpiece, the moisture content of the tobacco and the mass fraction of dust in the tobacco of cigarettes is carried out by the methods set forth in the relevant NTD.
The presence in the box or pack of cigarettes of another name is not allowed.
The International Agency for Research on Cancer (IARC) has adopted the following classification system for assessing the quality of cigarettes by their tar content (in mg / cigarette):
very low - up to 4.9;
low - 5-9.9;
moderate - 10-14.9;
high - 15-19.9;
very high - over 20.
The content of toxic components of tobacco smoke in the EU and the USA, according to the adopted legislative acts (in mg / cigarette) of tar and nicotine, respectively, is: in Belgium - 12 and 1.2; Finland - 10 and 0.7; France - 12 and 1.2; USA - 14 and 1.0; EU countries - 15 and 1.2, and from December 31, 1997, the tar content for cigarettes produced in EU countries should not exceed 12 mg / cigarette.
Storage of tobacco products. Tobacco is highly hygroscopic. With an initial humidity, for example 12%, tobacco, after 8 hours in a room with a relative humidity of 80%, is humidified to 17.5%. Easily absorbing moisture, it firmly retains extraneous odors that reduce the quality of tobacco products.
The room for storing tobacco products must be dry, clean and well ventilated. The relative humidity should be 65.0 ± 5.0%.
The floor in the room must be at least 50 cm above ground level. The boxes should be placed on a wooden floor, deck or wooden planks at least 10 cm above the floor, with spaces for air circulation.
Cigarettes are packed in boxes or packs of 10, 20, 25 pcs., As well as in souvenir boxes.
Cigarettes are packed in packs or boxes of 20 pcs.
Thus, the quality of tobacco in gustatory and pharmacological terms only partially depends directly on its chemical composition. To a large extent, it is determined by those products of combustion and dry distillation that are formed from the constituent parts of tobacco during its combustion and are absorbed by the body during smoking.
For an objective assessment of the quality of tobacco, it is necessary to determine with sufficient completeness only the physicochemical composition of the tobacco itself, but also the products of its combustion and dry distillation.
Federal Agency for Railway Transport
Federal State Budgetary educational institution higher professional education
Moscow State Transport University
LEGAL INSTITUTE
Department of "Customs Law and Organization of Customs"
Course work
Academic discipline: "Commodity Science, Expertise in customs food and non-food products "
On the topic: "Commodity research characteristics and customs examination of tobacco products"
Completed by: Salmin Nikita
Lecturer: Assoc. Ph.D. Fomina L.M.
Moscow 2014
Introduction
Market overview and assortment of tobacco products
2 Labeling and storage
Commodity characteristics and consumer properties of tobacco products
2 Consumer properties and requirements for the quality of tobacco products
Classification by TN VED CU and customs clearance of tobacco products
1 Classification according to nomenclature of goods subject to foreign trade
2 Customs clearance and examination of tobacco products
Conclusion
Introduction
Most Russians cannot imagine their life without tobacco, it has its own exceptional feature - the psychological effect on the human brain that occurs after smoking.
Due to the fact that tobacco products have their considerable weight in the social life of society, some unscrupulous manufacturers try to make money on this by increasing the number of harmful substances in tobacco products, which leads to significant psychological and physical disorders in humans.
The problem under study was studied by many contemporaries in connection with the illegal circulation of cigarettes, which is increasing every year, despite inflation and other crises.
The purpose of the work is to analyze the main characteristics of tobacco products, as well as possible problems during customs clearance and identify possible factors of non-compliance with customs regulations.
The tasks of the work are to study the assortment of tobacco products, their consumer properties, to carry out an analysis on the classification of tobacco products according to the Customs Union Commodity Classification of Foreign Economic Activities, to consider the customs clearance of tobacco products. The object of the research is the system of law enforcement and economic relations between the customs authorities and the manufacturer.
The subject of research is tobacco and tobacco products.
The structure of the course work consists of an introduction, three chapters, a conclusion and a list of sources of literature, which consists of the TC CU (2010), TN VED CU (2013), ФЗ dated 12.22.08. No. 286-FZ "Technical regulations for tobacco products", various GOSTs for tobacco products, as well as from the literature, which is devoted to commodity research and examination of tobacco products
1. Overview of the market and assortment of tobacco products
1 Market and assortment of tobacco products
The tobacco industry is one of the branches of the food industry, the subject of production of which is various tobacco products, as well as raw tobacco.
Tobacco products are distinguished by an expanded assortment, as well as a wide variety of taste and aroma properties. Tobacco products are classified into two groups.
Products for smoking:
)Cigarette;
)Cigarette;
)Cigar;
) Cigarillo;
)Smoking tobacco;
)Pipe tobacco;
)Hookah tobacco;
)Smoking shag;
Non-smoking articles:
)Chewing tobacco;
)Snuff;
) Nasvay;
) Snuff;
) Snus;
In Russia, the main manufacturers of tobacco products are shown in Figure 1.
Fig. 1 Major manufacturers of cigarettes and other tobacco products in Russia 2010-2014
The main cigarette manufacturers in the world are the USA, China, Great Britain.
Rice. 2 The volume and dynamics of Russian imports of tobacco products in billion pieces, according to which it is possible to predict the limitation of imports of tobacco products.
As of 2013, the leading tobacco companies in the world were: British American Tobacco One of the largest manufacturers of tobacco products. The company was founded in 1902. Turnover in 2013 was £ 15.4 billion and net income was £ 3.3 billion. The company's share in the world market is about 20%. The most popular cigarette brands of the company are: Lucky Strike, Dunhill, Kent, Vogue, Pall Mall. In total, the company produces over 300 brands of cigarettes. There are 52 enterprises in 44 countries.
In Russia, this company opened production in 1994. Today she owns three tobacco factories in Moscow, St. Petersburg, Saratov. Java Zolotaya cigarettes are popular in Russia.
CNTC (Chinese National Tobacco Corporation) It is the largest tobacco monopoly in China, founded in 1982. It accounts for about 30% of the world cigarette market. It produces about 500 brands of cigarettes and employs about 500,000 workers. It has 183 factories around the world, including in Russia, and 30 research institutes of tobacco. In total, the tobacco industry employs over 10 million people. This is due to the fact that smoking in China is part of the national culture; in this country it is customary to smoke not only after meals, but also during. All this confirms the fact that China is one of the most tobacco-dependent countries in the world, where there are about 350 million smokers, of which 70% are men and 7% are women.
Philip Morris International (PMI) A large company that manufactures many brands of cigarettes, including Marlboro and L&M. Until March 28, 2008, it was part of the Altria Group, which, in turn, also fought for leadership in this industry. The main office is located in Lausanne (Switzerland). It was founded in 1847, has a turnover of $ 12 billion, and has 87,000 employees worldwide.
The headquarters of employees in Russia is about 4500 people working in subsidiaries: CJSC Philip Morris Izhora in the Leningrad Region, OJSC Philip Morris Kuban in Krasnodar, LLC Philip Morris Sales and Marketing with branches in about 100 cities of the country.
Imperial Tobacco Group
The fourth largest international tobacco company in the world. The headquarters are located in Bristol, UK. Among other companies, Imperial Tobacco Group products are formed from cigarettes, cigars, all types of tobacco and snus. The turnover for 2009 was 26 billion pounds sterling. Net income - 677 million pounds. The number of employees in the state is about 38,000 people as of 2012. The company was formed through the merger of 13 British tobacco and cigarette companies.
In Russia, this company owns the oldest tobacco factory "Balkan Star" (now "Imperial Tobacco Yaroslavl"), located in the city of Yaroslavl, as well as "Imperial Tobacco Volga" in Volgograd, where such brands of cigarettes as Davidoff, R1, West, Style, "Maxim".
Japan Tobacco The fifth major company based in Japan. Founded in 1898. Turnover in 2013 amounted to $ 74.5 billion, net profit - $ 1.7 billion. In Japan it is the largest manufacturer of tobacco products, in Russia it is among the leaders.
The company entered the Russian tobacco market in 1992, it owns the Moscow factory for the production of tobacco products "Ligget-Dukat", "Petro" (St. Petersburg). Contains about 60 offices in all regions of Russia. The main brands are Camel, Winston, Monte Carlo, Glamor.
Rice. 3 Dynamics of development of three giant corporations in tobacco products for the period from 2004 to 2013 in the production and distribution of tobacco products different types, in particular cigarettes.
Japan Tobacco has become the leader in the production of cigarettes in just a year (in 2013 the volume was 35.8 billion pieces), while BAT (2004 - 13.8 million pieces; 2013 - 20.9 million pieces) and PMI (2008 - 22.4 million; 2013 - 25.6 million) had a stable average income during their existence.
2 Labeling and storage
Tobacco products, including cigarettes and cigars, are excisable goods, which is regulated by the order of the Federal Customs Service of Russia dated 04.02.10 No. 201 "On the collection of excise duties."
The sale on the territory of the Russian Federation of tobacco products without marking with special, in this case excise, stamps is not allowed (clause 5 of article 4 of the Technical Regulations for Tobacco Products). The production of special (excise) stamps, their purchase by the manufacturer and (or) importer of tobacco products, their labeling of tobacco products, the registration and destruction of damaged special (excise) stamps, as well as their identification are carried out in the manner established by the Government of the Russian Federation (clause 4 of Art. .4 of the Technical Regulations for Tobacco Products).
Since January 1, 2011, the production of tobacco products of all types without marking with special stamps was prohibited, provided for by the RF Government Decree of 26.01.10 No. 27. A sample of the excise stamp is shown in Figure 4. The stamp must be glued in such a way that it is not damaged when opening the package.
Requirements for transportation and storage are determined by GOST 1505-2001 “Cigarettes. General specifications. " and GOST 3935-2000 “Cigarettes. General technical conditions ", GOST 7823-2000" Pipe tobacco. General technical conditions ". Transportation and storage conditions are identical for them.
Transportation is carried out by all modes of transport in accordance with the rules for the carriage of goods in force for the corresponding mode of transport.
Vehicles must be covered, dry, clean and free of foreign odors.
Boxes in vehicles must be stacked in a way that does not allow deformation of boxes in the lower tiers.
The storage room must be dry, clean with a relative humidity of (60 ± 10)%.
The floor in the room must be at least 50 cm above ground level. The boxes are placed on pallets, beams or other structures (devices) at a height of at least 10 cm from the floor with gaps for air circulation. The boxes are stacked with a height that does not allow deformation of the lower box. The distance from the stack to the heat source and to the walls must be at least one meter. It is not allowed to store in the same room with perishable food and goods with a smell.
Rice. 4 Sample of excise stamps for tobacco products
2. Commodity characteristics and consumer properties of tobacco products
1 Commodity characteristics of tobacco products
Terms and definitions of tobacco and tobacco products:
)tobacco - a plant of the genus Nicotiana of the family of nightshade species Nicotiana Tabacum, Nicotiana Rustica, cultivated in order to obtain raw materials for the production of tobacco products;
)cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper;
)filter cigarette - a type of smoking tobacco product consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part), and a filter
) non-filter cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part);
Rice. 5 The classical scheme of the structure of cigarettes: 1) on top, the first 2 schemes - without a filter; 2) bottom 2 last - with filter
cigar - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having three layers: a filling from whole, shredded or cut cigar and other raw materials for the production of tobacco products, a roll from cigar and (or) other raw materials for the production of tobacco products and cigar tobacco leaf wrapper. A cigar must be at least 15 millimeters (mm) thick over one third (or more) of its length;
)cigarillos (cigaritas) - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having many layers: stuffing from cut or torn cigar and other raw materials for the production of tobacco products, wrapping from cigar and (or) other raw materials for production tobacco products and a wrapper made of cigar tobacco leaf, reconstituted tobacco or special paper made from cellulose and tobacco. The cigarillo may not have a roll. The cigarillos may have a filter. The maximum thickness of a cigarillo, which has three layers, should not exceed 15 mm;
)cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products and a mouthpiece in the form of a roll of cigarette paper wrapped in cigarette (cigarette) paper, connected with a glueless toothed seam. A filter material can be inserted into the cigarette holder;
)hookah tobacco - a type of smoking tobacco product intended for smoking using a hookah and representing a mixture of cut or torn raw materials for the production of tobacco products with or without the addition of non-tobacco raw materials and other ingredients;
)pipe tobacco - a type of smoking tobacco product intended for smoking using a smoking pipe and consisting of cut, torn, twisted or compressed tobacco with or without the addition of non-tobacco raw materials, sauces and flavors, in which more than 75 percent of the net weight of the product is made up of fibers more than 1 mm;
)bidi - a type of smoking tobacco product, consisting of a mixture of crushed tobacco leaves, tobacco veins and stems, wrapped in a dried tendu leaf and tied with a thread;
)kretek - a type of smoking tobacco product consisting of a sauced and flavored mixture of crushed cloves and cut raw materials for the production of tobacco products, wrapped in cigarette paper or dried corn on the cob, with or without a filter;
)sucking tobacco (snus) - a type of smokeless tobacco product intended for sucking and completely or partially made from purified tobacco dust and (or) fine fraction of cut tobacco with or without the addition of non-tobacco raw materials and other ingredients;
)chewing tobacco - a type of smokeless tobacco product intended for chewing and made from compressed scraps of tobacco leaves with or without the addition of non-tobacco raw materials and other ingredients;
)snuff tobacco - a type of smokeless tobacco product intended for sniffing and made from finely ground tobacco with or without the addition of non-tobacco raw materials and other ingredients;
)nasvay - a type of smokeless tobacco product intended for sucking and made from tobacco and other non-tobacco raw materials;
2.2 Consumer properties and requirements for the quality of tobacco products
The raw material for obtaining tobacco and tobacco products is a tobacco plant.
Tobacco leaf contains:
) 11-18% water;
2)5% is nicotine, which in small doses has an exciting effect, and in large doses it has an inhibitory effect. Upset nervous system, increases blood pressure, reduces stomach acidity, burns oxygen in the body.
)22% are soluble carbohydrates that enhance the taste.
)16% - minerals
) 13% - proteins
)1.5% - oils and resins.
The resin contains benzopyrrene and polonium, which contribute to the development of oncological diseases.
Classic yellow oriental tobaccos are used for the production of cigarettes, cigarettes, cigarillos. Chemical composition tobacco is very complex and varies greatly depending on the type of plant, the area of growth, methods of primary and secondary treatments... The main substances that make up the fermented yellow tobacco are presented in table 1.
Table 1. Composition of yellow tobacco.
The main requirements for quality are set out in Chapter 2 of the Federal Law of the Russian Federation of December 22, 2008 No. 268-FZ "Technical Regulations for Tobacco Products".
Article 4. General requirements to tobacco products
It is not allowed to use substances as ingredients for tobacco products, the circulation of which in the Russian Federation is prohibited in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation.
Tobacco products are subject to labeling with special (excise) stamps, which exclude the possibility of counterfeiting and reuse.
Requirements for samples of special (excise) stamps for marking tobacco products and their price are established by the Government of the Russian Federation.
The production of special (excise) stamps, their purchase by the manufacturer and (or) importer of tobacco products, their labeling of tobacco products, the registration and destruction of damaged special (excise) stamps, as well as their identification are carried out in accordance with the procedure established by the Government of the Russian Federation.
The sale of tobacco products on the territory of the Russian Federation without marking with special (excise) stamps is not allowed.
Article 5. Requirements for the ingredients of sucking tobacco (snus), chewing tobacco and nasvay
It is not allowed to use other substances other than food products as ingredients for sucking tobacco (snus), chewing tobacco and nasvay, food additives and flavors permitted for use in food in accordance with the legislation of the Russian Federation.
Article 6. Requirements for the content of tar, nicotine and carbon monoxide in cigarette smoke
Article 7. Requirements for information on the ingredients contained in tobacco products 1. A manufacturer or importer of tobacco products sold on the territory of the Russian Federation is obliged annually, no later than March 31 of the year following the reporting calendar year, to submit to the federal executive body performing the functions on the development of state policy and legal regulation in the field of healthcare, a report indicating the ingredients contained in tobacco products sold by this manufacturer or importer in the territory of the Russian Federation during the reporting calendar year (hereinafter - the report on ingredients). The ingredients report form is approved by the Government of the Russian Federation.
The ingredient report must contain:
) a consolidated list of the names of ingredients added to tobacco for each type of tobacco products specified in Article 2 of this Federal Law. In this case, the maximum proportion of each ingredient is indicated as a percentage in relation to the weight of the tobacco product;
) a list of names of ingredients added to tobacco for each name of tobacco products, if the share of such ingredients in relation to the weight of the tobacco product exceeds 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products. The presence of ingredients, the share of which does not exceed 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products, shall be indicated in the list by the word "flavorings";
a) a list of the names of ingredients contained in non-tobacco materials. The ingredients in non-tobacco materials of a tobacco product are listed by category of non-tobacco materials in which they are contained.
When compiling a report on the ingredients, the mass of a tobacco product is considered the mass of one unit of a piece tobacco product, cigarette, bidi, kretek), 750 milligrams of thin-cut smoking tobacco, 1 gram of other tobacco products (hookah tobacco, pipe tobacco, smokeless tobacco products). The proportion of an ingredient in a tobacco product is calculated in accordance with the recipe for the tobacco product.
In the event that the manufacturer and (or) importer conducted toxicological studies in relation to ingredients or such studies were carried out on their order, the manufacturer and (or) importer in the report on ingredients must report the fact of toxicological research and at the request of the federal executive body responsible for the development of state policy and legal regulation in the field of health care, submit to the said federal body, within thirty days from the date of receipt of the request, information on the results of such studies, indicating the methods used and measurement procedures and types of measuring instruments. The fact of conducting toxicological studies and their results cannot be considered a trade secret. 5. The federal executive body responsible for the development of state policy and legal regulation in the field of healthcare has the right, at its discretion, to disclose the information contained in the reports on ingredients.
3. Classification according to TN VED CU and examination of tobacco products
1 Classification according to nomenclature of goods subject to foreign trade
Tobacco products are classified in Section IV of the Commodity Nomenclature for Foreign Economic Activities of the Customs Union, which is called “Prepared food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and tobacco substitutes "in group 24 entitled" Tobacco and manufactured tobacco substitutes ".
The group includes 3 headings:
Raw tobacco; tobacco waste
) Unprocessed tobacco in the form of whole plants or leaves in a natural state or as dried or fermented leaves, whole or with the midrib removed, trimmed or uncut, crushed or cut (including shaped pieces, but not tobacco ready for smoking).
This heading also covers tobacco leaves mixed with the midrib removed and "moistened" ("seasoned" or "soaked in liquid") with a liquid of an appropriate composition, principally to resist mold and dry out and to preserve flavor. ;
) Tobacco waste, such as waste from the processing of tobacco leaves or tobacco products (stems, midribs, cuttings, dust, etc.).
Explanations for heading 2401 are given in volume No. 6 of the Explanatory Notes to the Customs Union Commodity Nomenclature.
a) Tobacco of the Virginia type "heat cured" is tobacco that is dried in artificial atmospheric conditions using heat control and ventilation, preventing smoke, fumes and soot from coming into contact with tobacco leaves. The color of cured tobacco typically ranges from lemon to deep orange or red. Other colors and color combinations result from differences in maturation or cultivation and drying techniques.
b) Burley type tobacco (including Burley blends) "light shade cured" is tobacco that is dried in natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation is applied. Leaf color usually ranges from light tan to reddish. Other colors and color combinations result from differences in maturation or cultivation and drying techniques.
c) Tobacco of the Maryland type "light shadow cured" is tobacco that is dried in natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation is applied. Leaf color usually ranges from light yellow to deep cherry red. Other colors and color combinations result from differences in maturation or cultivation and drying techniques.
d) "Fire-cured" tobacco is tobacco that is dried under artificial atmospheric conditions using an open flame, from which the tobacco partially absorbs wood smoke. "Fire-cured" tobacco leaves are usually thicker than "flue-cured" Burley or Maryland-type tobacco leaves. Leaf color usually ranges from yellowish brown to dark brown. Other colors and color combinations result from differences in maturation or cultivation and drying techniques.
Sun-cured tobacco is dried directly under the sun in the open air throughout the day.
This heading does not classify live tobacco plants (heading 0602).
30 000 0- Tobacco waste
In addition to the products named in the explanatory notes of the Customs Union Commodity Nomenclature of Foreign Economic Activity to heading 2401, this subheading also includes:
Waste from the processing of tobacco leaves; in commercial practice they are commonly known as "scum", but are also called variously in member countries - "smalls", "winnowings", "sweepings", "kirinti" or "broquelins", etc. They contain impurities or foreign bodies such as dust, vegetable waste, textile fibers. Sometimes dust can be removed from them by sieving through a sieve;
Waste tobacco leaves, known in commercial practice as "siftings" and obtained by sieving the above waste;
Waste from the production of cigars, called "cuttings" and consisting of pieces of cut leaves;
Dust obtained by sieving the above waste.
This subheading does not cover tobacco waste prepared for sale as smoking or chewing tobacco, snuff or snuff, or that is intended to be used after being treated as smoking, chewing or snuff tobacco or tobacco powder (heading 2403).
Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes;
This heading includes:
) Cigars, cropped cigars and cigarillos (thin cigars) containing tobacco.
Such products can be prepared entirely from tobacco or from mixtures of tobacco and tobacco substitutes, regardless of the ratio of tobacco and tobacco substitutes in the mixture.
) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading includes products made from mixtures of tobacco and tobacco substitutes, regardless of the ratio in the mixture of tobacco and tobacco substitutes.
) Cigars, cropped cigars, cigarillos (thin cigars) and cigarettes made from tobacco substitutes such as ("smokes") "cigarettes", made from specially processed leaves of a variety of lettuce that contains neither tobacco nor nicotine.
This heading does not cover medicinal cigarettes (Chapter 30). However, cigarettes that contain certain types of foods that are specially formulated to quit smoking but do not have medicinal properties are still classified in this heading.
Explanatory notes for subheadings.
10 000 0 - Cigars, trimmed cigars, cigarillos and cigarettes, of tobacco or tobacco substitutes
This subheading includes cigars, cigars with cut ends ("cheroots") and cigarillos (thin cigars), which are tubes of tobacco which can be smoked as they are and which:
Consist entirely of natural tobacco;
They have an outer shell (wrapper) made of natural tobacco;
They have an outer wrapper of the usual color for cigars and a binder made of reconstituted tobacco of subheading 2403 91 000 0, in which at least 60 wt. % of tobacco particles have a width and length of more than 1.75 mm and the shell of which has a spiral shape with an acute angle of at least 30 to the longitudinal axis of the tube;
They have an outer wrapper of normal cigar color from reconstituted tobacco of subheading 2403 91 000 0, the weight of each of the wrappers without a mouthpiece and filter is not less than 2.3 g, and at least 60 wt. % of tobacco particles have a width and length of more than 1.75 mm, at least one third of the length of which has a circumference around the perimeter of at least 34 mm.
Provided they meet the above requirements, wrapped products or wrapped products and reconstituted tobacco binder, which may consist in part of substances other than tobacco, are classified in this subheading.
20 100 0 and 2402 20 900 0 - Cigarettes containing tobacco
Cigarettes are tubes of tobacco which can be smoked as they are and are not classified as cigars or cigarillos (see the HS Explanatory Note to Subheading 2402 10 000 0).
Provided that they satisfy the above conditions, products consisting in part of substances other than tobacco are classified in these subheadings.
These subheadings do not include products consisting entirely of substances other than tobacco (subheading 2402 90 000 0 or, if the products are intended for medical purposes, Chapter 30).
90 000 0 - Other
This subheading includes cigars, cheroots, cigarillos and cigarettes consisting entirely of tobacco substitutes, such as cigarettes made from specially prepared and processed lettuce leaves of various varieties and containing neither nicotine nor tobacco.
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
This heading includes:
) Smoking tobacco, including those containing tobacco substitutes in any proportion, for example, industrial pipe tobacco or tobacco for the production of cigarettes;
) Chewing tobacco, usually highly fermented and moisturized;
) Snuff, more or less flavored;
) Tobacco, crushed or moistened for the manufacture of snuff;
) Industrial tobacco substitutes, such as non-tobacco smoking blends. However, products such as hemp are excluded (heading 1211);
) "Homogenized" or "reconstituted" tobacco is made by agglomerating tobacco well separated from tobacco leaves, tobacco waste or tobacco dust, including on a tray (for example, a cellulose sheet from the midrib of a tobacco leaf), usually made in in the form of rectangular sheets or plates. It can be used as a leaf (as a cover tobacco) or shredded or chopped (as a filling);
) Tobacco extracts and concentrates. They are liquids extracted from wet leaves by pressing or prepared by boiling tobacco waste in water. These products are mainly used for the production of insecticides and pesticides.
This heading does not cover:
a) Nicotine (an alkaloid extracted from tobacco) (heading 2939);
b) Insecticides of heading 3808.
Explanatory notes for subheadings.
10 100 0 and 2403 10 900 0- Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Smoking tobacco is tobacco that has been cut or otherwise crushed, rolled or compressed into blocks that can be smoked without further industrial processing.
Tobacco waste suitable for smoking and in retail packaging is considered smoking tobacco if it does not fit the description of cigars, cigarillos or cigarettes (Explanatory Notes to Subheadings 2402 10 000 0, 2402 20 100 0 and 2402 20 900 0).
Products consisting in part or entirely of substances other than tobacco are also classified in these subheadings, provided that they meet the above definition, with the exception of products which consist entirely of substances other than tobacco and are intended for medical purposes (Chapter 30).
These subheadings classify cigarette trimmings, which are the finished tobacco blend for the manufacture of cigarettes.
91 000 0 - "Homogenized" or "reconstituted" tobacco
The explanations are given to heading 2403, first paragraph, point (6).
99 1000 - Chewing and snuffing tobacco
Chewing tobacco is tobacco in the form of tubes, strips, cubes or blocks that is specially formulated to be chewed but not smoked and supplied in retail packaging.
Snuff is a powdered tobacco or tobacco in the form of granules, specially processed so that it is suitable for snuffing and not smoking.
Products which fulfill the above requirements and which consist in part of substances other than tobacco are classified in this subheading.
99 900 1 - 2403 99 900 9 - Other
This subheading includes:
Tobacco extracts and essences as described in the HS HS Explanatory Notes to heading 2403, first paragraph, point (7);
Shredded tobacco (tobacco powder);
Rolled, dried and fermented Brazilian tobaccos, pressed in spherical casings (Mangots);
Bulky tobacco (air-expanded).
3.2 Customs clearance and examination of tobacco products
When researching tobacco products, the following issues are resolved:
) the product is identified as tobacco waste or smoking tobacco;
) determines the mass fraction of tobacco and impurities, as well as the content of nicotine and tar;
) a check is carried out for the conformity of tobacco to the quality requirements according to the standard and the certificate;
) consumer qualities and wholesale market value are determined; The examination is carried out by experts of customs laboratories, as well as other experts appointed by the customs authorities; any person with special knowledge in this area can be appointed as an expert (Article 138 of the Customs Code of the Customs Union).
When taking control samples, it is necessary to follow the established procedural order. These samples are sent for examination in packaged form, while the tobacco products undergoing examination must have with them such documents as a certificate of conformity, various kinds of GOSTs, TU, RC and other documents relating to the production and quality of such products.
The certification system for tobacco and tobacco products includes:
1) The central body of the system (DSP) - the All-Russian Research Institute of Tobacco, Makhorka and Tobacco Products (VNIITTI) - organizes and coordinates the work, establishes the rules of procedure and management in the certification system, considers appeals of applicants regarding the actions of certification bodies;
) Certification bodies (CB) - identify products submitted for certification in accordance with the rules of the certification system, certify products, issue certificates, carry out inspection control over certified products, suspend or cancel the validity of the certificates issued by them; 3) Accredited testing laboratories (Centers) - carry out tests of specific products or specific types of tests, then issue test reports for certification purposes.
According to Article 181 of the Tax Code of the Russian Federation, tobacco products are excisable goods. This is a product, the cost of which includes an indirect tax (excise).
Customs clearance of excisable goods is carried out only if there is a marking with excise stamps, since it is prohibited to sell excise goods without such marking in our country.
The peculiarity of the procedure for registration of such goods includes the fact that the whole procedure is carried out by a separate division of the customs - an excise post. After delivery of the cargo to the customs post, it must be pre-declared. The declaration is issued in four copies, one copy is handed over to the declarant, and the rest remain at the customs post for further operations.
Excise stamps are issued only if there is a license to import goods from the Ministry of Industry and Trade of the Russian Federation, as well as after the full amount of taxes, duties and other payments has been paid to the account of the customs authority. To carry out the procedure for clearance of goods, the customs post requires the following necessary information and a list of documents: 1) Country of origin and manufacturer;
) Data with articles;
) Commercial invoice;
) The exact amount of goods;
) Price;
) Type and dimensions of packaging;
The excisable cargo at the customs post is always rechecked against the SKUs and is accepted only if all accompanying documents are in full compliance.
Taxation of excisable goods, including tobacco products, from 01.01.14 to 31.12.16 is carried out at the following tax rates, regulated by article 193 of the Tax Code of the Russian Federation.
Table 2. Excise tax on tobacco products, which can predict the next increase in excise taxes and the establishment of an actual protectionist policy
Conclusion
This work is composed of three chapters that reveal the essence and features of the presence of tobacco products on the territory of Russia.
In the first chapter, the assortment of tobacco products is considered, a market survey is carried out and a comparative analysis of corporations that supply tobacco products of various brands to our market is given, as well as the features and requirements for labeling, storage and packaging are considered.
The second chapter examines consumer properties, gives the names and definitions of tobacco products, the composition of classic (yellow) tobacco, the scheme and dimensions of the most popular tobacco product in Russia - cigarettes. In the second part of the chapter, the quality requirements were considered, which are regulated in Chapter 2 of the Federal Law of the Russian Federation of 12.22.08. № 268-ФЗ "Technical regulations for tobacco products", as well as analyzed the structure of the tobacco market in Russia by segments.
The third chapter provides a classification of tobacco products according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN VED CU), examines customs expertise, and also shows that customs clearance of tobacco products, as excisable goods, is carried out at a specialized department of customs - an excise customs post.
tobacco commodity research customs excisable
List of sources used
Regulatory documents:
)Customs Code of the Customs Union (TC CU), 2010
)Commodity nomenclature of foreign economic activity of the Customs Union (TN VED CU), 2013
)Federal Law of December 22, 2008 No. 286-FZ "Technical Regulations for Tobacco Products"
)GOST 1505-2001 “Cigarettes. General technical conditions "
)GOST 23650-79 Fermented raw tobacco supplied for export. Technical conditions "
)GOST 39335-2000 “Cigarettes. General technical conditions "
)GOST 7823-2000 “Pipe tobacco. General technical conditions "
)GOST 858-2000 “Smoking tobacco. General technical conditions "
)GOST 8699-76 “Cigars. Technical conditions "
)GOST 936-82 "Smoking muhorka-grits. General technical conditions "
)GOST R 51087-97 “Tobacco products. Information for the consumer "
Literature:
)I.I.Tatarchenko. Examination of tobacco and tobacco products / L. Vorobyeva, V. M. Poznyakovsky - Siberia: "Siberian University Publishing House". 2009
)V.A. Timofeeva. Commodity research of food products / VA Timofeeva - Rostov: JSC "Moscow textbooks". 2005
)G.G. Dubtsov. Food commodity research / GG Dubtsov - M: "Academy". 2008
)V.I. Krishtafovich. Commodity research and examination of food products / P.A. Zhebeleva, S.V. Kolobov, Yu.S. Puchkova - M: "Dashkov and K". 2009
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