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Anton Levchenko
The purpose of the investigation was
to hold the quality expertise of tea
products at supermarket
“Brusnichka” and customs
clearance
The object of study is the packed black tea from different
manufacturers and the peculiarities of its customs clearance.
The subject makes up theoretical and practical bases of the
examination of black tea and the features of its customs clearance
during the border crossing.
In order to achieve this goal it is necessary to solve
the following tasks:
- examine the status and trends of tea development in Ukraine;
- determine the quality requirements and defects of tea;
- conduct identification and adulteration of tea;
- consider the procedure of determining the customs value of black tea and its
classification according to the Ukrainian Classification of Goods for Foreign
Economic Activity
- conduct quality indicator research of packed black tea;
- describe the results of the examination of packed black tea that is transferred
across the customs border of Ukraine;
- determine the procedure of transferring black tea through the customs border of
Ukraine;
- consider the tariff and non-tariff regulation during the "black tea" transference
across the customs border of Ukraine;
- carry out customs clearance of black tea while importation into the customs
territory of Ukraine using the example of LLC “Ukrainian Retail”.
Table 1
Tea quality sample expertise
№ sample
Country,
manufacturer
Packing
country
Grade
Price,
grn
Sample №1
England,
“Ahmad Tea Ltd.”
Ukraine
bouquet
12,49
Sample №2
Sri-Lanka,
“Аkbar Brothers
Ltd”
SriLanka
premium
13,11
Sample picture
Continued Table 1
Sample
№3
Ukraine,
“Eximtrade”
Ukraine
bouquet
14,29
Sample
№4
Ceylon, “George
Steuart Packet”
Ukraine
premium
24,66
Sample
№5
Sri-Lanka,
“Rigency TeaLtd.”
Sri-Lanka
premium
17,96
Table 2
Sample marking
Sample
Requirements
Sample №1
Sample №2
Sample №3
Sample №4
Sample №5
Research date 15.10.2014
Product name
English tea №1
Leaf tea
Ceylon black
leaf tea
Black tea
Ceylon black
large leaf tea
Net weight
100 г
100 г
100 г
100 г
100 г
Product content
blend
middle-leaf
black tea
black tea
-
Ceylon black
tea
Trademark
Indicated
Indicated
Indicated
Indicated
Indicated
Grade
Premium
Premium
Premium
Premium
Premium
Packing date
25.11.2013
12.2013
03.2014
11.2013
01.2014
Nutritive value
-
0
0
0
-
Shelf life
(best before)
24/11/15
12/2015
03/2016
19/11/2015
01/2016
Storage
dry cold place
dry cold place
dry cold place
dry cold
place
dry cold
place
Standard
ТУ У
25609854-0012000
-
ТУ У 15.8303079900002:2005
ГОСТ 193890
-
Table 3
Physical-chemical indicators for black tea
Indicator
Sample1
Sample 2
Sample3
Sample 4
Sample 5
ДСТУ 7174:2010
6,2
Not more 8.0%
Research date 15.10.2014
Mass part of
water
6,7
8,2
7,1
7,3
Мass part of
Water
Solvent
Extracted
particles
38,5
34,7
37,1
35,8
36,3
For “bouquet”
not less 36, for
premium not less
35, for 1 grade
not less 32
Мass part of
Metal
particles
0,00043
0,00049
0,00034
0,0004
0,00033
not more 0,0005
Table 4
Tea quality expert evaluation
№
sample
Name
Grade
1
England, “Ahmad Tea Ltd.”
Ahmad Tea
4,76
2
Sri-Lanka, “Akbar BrothersLtd”
Akbar
3,62
3
Ukraine, “Eximtrade”
Greenfild
4,73
4
“George Steuart Packet”
Riston
4,25
5
Sri-Lanka, “Rigency Tea Ltd”
Hyleys
4,34
Table 5
Tea quality grade by I.Annsofon
Border
Quality level
Per cent
Grade
0 ≤ K ≤ 0,40
less 2
satisfactory
0,41 ≤ K ≤ 0,70
from 2,1 to 3,5
good
0,71 ≤ K ≤ 0,80
from 3,51 to 4,0
excellent
0,81 ≤ K ≤ 1,00
from 4,1 to 5,0
unsatisfactory
Table 6
Sample marking
Samples
Requirements Sample №1 Sample №2
Sample №3
Sample №4
Sample №5
Date of research 15.12.2014
Product name
earl grey
leaf tea
leaf tea
Ceylon black
leaf tea
black tea
Ceylon black
large leaf tea
Net weight
100 г
100 г
100 г
100 г
100 г
Content
Blend
Middle leaf
black.
Blend
Ceylon black
Nutritive
value
-
0
0
0
-
Shelf life
(best before)
24/04/11
12/2011
03/2011
19/11/2010
01/2012
Storage
Dry cold
place
Dry cold
place
Dry cold
place
Dry cold place
Dry cold place
Standard
ТУ У
25609854001-2000
-
ТУ У 15.8303079900002:2005
ГОСТ 1938-90
-
Table 7
Physical-chemical black tea indicators
Indicator
Sample 1
Sample 2
Sample 3
Sample 4
Sample 5
ДСТУ
7174:2010
Research date 15.12.2014
Mass part
of
water
6,2
8,0
6,9
7,2
6,1
not more 8,0%
Мass part
of
Water
solvent
Extracted
particles
38,4
35,0
36,3
35,2
36,5
For “bouquet”
not less 36,
for
premium
not less 35,
for 1 grade
not less 32
Мass part
of
Metal
particles
0,00042
0,00047
0,00036
0,00042
0,00031
not less
0,0005
Table 8
Tea quality expert evaluation
№
sample
Name
Grade
1
England, “Ahmad Tea Ltd.”
Ahmad Tea
4,64
2
Sri-Lanka, “Akbar BrothersLtd”
Akbar
3,56
3
Ukraine, “Eximtrade”
Greenfild
4,62
4
“George Steuart Packet”
Riston
4,35
5
Sri-Lanka, “Rigency Tea Ltd”
Hyleys
4,46
Table 9
Organoleptic analysis results
Sample 1 Sample 2 Sample 3 Sample 4 Sample 5
Final
result
4,76
3,62
Date of
research
Final
result
Date of
research
4,73
4,25
4,34
4,35
4,46
15.10.2014
4,64
3,56
4,62
15.12.2014
Figure 1. Organoleptical quality indicator dynamics of tea samples for the 2-month
period
Table 10
Sample marking
Requirements ДСТУ 4518-2008
Sample №2
Name
Leaf tea
Name and address of manufacturer (importer)
АкбарБразерс ЛТД, 334, Т.Б.
ДжаяМавата, Коломбо-10, Шрі
Ланка
Net weight
100 g
Content
Middle leaf black tea
Trademark
Indicated
Сорт
Premium
Packing
12.12.2013
Nutritive value
0 cal
Best before
12/2015
Standard
-
Consignment
Indicated
Bar code
Indicated
Table 11
Tea quality indicators
Standard
ДСТУ 7174:2010
Sample №2
Conclusions
Taste and
flavor
Pleasant, sour
Pleasant, tart
corresponds to
premium grade
Infusion
Bright, clear, rich
not very bright, clear, rich
corresponds to
the high grade
Leaf color
red-brown,
homogenous
brown, not very
homogenous
corresponds to
the high grade
Appearance
homogenous, wellcrooked
homogenous, wellcrooked
corresponds to
premium grade
Quality
indicator
Table 12
Physical-chemical black tea indicators
Standard
ДСТУ 7174:2010
Sample 2
Conclusions
Mass part of water
not more 8,0%
8,0
corresponds to
premium grade
Мass part of watersolvent extracted
particles
For “bouquet” not less 36,
for premium not less 35,
for 1 grade not less 32
34,8
corresponds to
high grade
Мass part of metal
particles
not less 0,0005
0,00049
corresponds to
standard
Quality indicator
Course dollars. US is 15.755631 UAH per 1 USD.
Import duty is 10%.
National currency exchange:
• 22779 * 15,807737 = 360084,44 grn
Import duty:
• 36008,44 * 10 / 100 = 36008,44 grn.
VAT 20%:
• 360084,44 + 36008,44 = 396092,88 grn.
• 396092,88 * 20 / 100 = 79218,58 grn
.
Customs duty:
• 36008,44 + 79218,58 = 115227,02 grn
.
Total:
• 360084,44 + 115227,02 = 473876,09 grn
.
reject the tea brands that do not correspond to the
standards and can reduce the customs loyalty of supermarket
“Brusnichka”;
-
reduce the import duties for tea products or introduce
“0” customs rate, establish specialized customs laboratories;
-
train qualified experts to reduce the time for
identification and quality research of tea products.
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