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«EXPERT EVALUATION AND CUSTOMS
REGISTRATION OF MOUTON FUR COATS IN
UKRAINE»
(based on private company«Jordano»)
Student
OksanaOliinyk
Major:
“Commodity analysis and customs expertise”
Scientific supervisor: Associate Professor
O.Kholodova
Slide 1
Finland
Poland
10
10
10
15
Russia
Ukraine
12
8
15
20
Romania
Bulgaria
Czech
Republic
structure
of fur
Hungary
Figure 1.The world production
products by manufacturing countries(%)
Sampel indentification research by marking
«–*» – Lack of marking
Slide 2
Marking correspondence
Marking indicators
Sample № 1
Sample № 2
Sample № 3
Sample № 4
On the tapel
On the tapel
1. Product tag
1.1. Place of marking
On the tapel
On the collor
1.2. Manufacturer
“Megatek”, Ivanov
Ivanov region
4, Proizd 15
«Sf alguera»
Barselona Spain
Original
Shearling
«Sen Deri ve Konfeksiyon San. Tic.
Ltd. Sti.»
Merkez Mah. 29 Ekim Cad. No:10
Yenibosna/Іstanbul
Werner Christ GmbH» WernerChrist-Straße 2, 56283
Gondershausen
1.3. Product name
Short woman mouton fur coat
decorate with fox fur
Short woman mouton
fur coat
Short woman mouton fur coat
decorate with fox fur
Short woman mouton fur coat
48
44
46
44
1.5. Model
«Carina»
«Elitе»
«Helen»
«Christ»
1.6. Color
Black
Blue
1.7. Grade
1
Lack
Lack
1
02.14
10.13
–*
05.14
6400 grn
8500 grn
6800 grn
10500 grn
1.4. Size
1.8. Date of production
1.9. Retail price
Black
Brown
2. Control tag
2.1. Place of marking
2.2. size
2.3. Raw materials
2.4. Defects
2.5. Price
2.6. Production date
2.7. Standards
2.8. Product information
Inside scar on the fur
Inside scar on the fur
Lack
Inside scar on the fur
48
44
–
44
Mouton, fox
Mouton, fox
–
Mouton
1
1
–
1
6400 grn
8500 grn
–
10500 grn
02.14
10.13
–
05.14
ТУ 17-20-26-00-95
Lack
–
–
Information is presented
Information is
presented
–
Information is presented
Slide 3
Sheepskin samples research by organoleptic indicators
Organoleptic indicators
Marking indicators
1.1. Appearance
-description
-size
-quality
1.2. Size
1.3. Quality of processing
Sample № 1
Sample № 2
Sample № 3
Sample № 4
corresponds,
skins are
equal by length,
color,
fur,
lack of spots,
bolds,
tears,
no defects
corresponds
skins are
equal by length
color
fur
lack of spots
bolds
tears
no defects
corresponds
skins are
equal by length
color
fur
lack of spots
bolds
tears
no defects
corresponds
skins are
equal by length
color
fur
lack of spots
bolds
tears
no defects
Corresponds
Corresponds
Corresponds
Corresponds
shape
size and symmetry of
details
processing
elements
corresponds to standard
high quality of scars and
accessories
shape
size and symmetry of
details
processing
elements
corresponds to standard
high quality of scars and
accessories
shape
size and symmetry of
details
processing
elements
corresponds to standard
high quality of scars and
accessories
shape
size and symmetry of
details
processing
elements
corresponds to standard
high quality of scars and
accessories
Slide 4
Table 3
Standard deviation by technical description of the sheepskin coats samples
Measuring type
Standard
deviations
Sample
score
№1
Sample
score
№2
Sample
score
№3
Sample
score
№4
1. Back length
+/– 1,0
+ 1,0
+ 1,5
+ 1,0
0,0
2. Back width
+/– 0,8
+ 0,6
+ 1,0
+ 1,2
0,0
3. Lapel length
+/– 1,0
+ 0,5
+ 1,5
+ 1,5
– 0,4
4. Lapel width
+/– 0,5
+ 0,5
+ 0,5
+ 0,5
– 0,3
5. Bottom width
+/– 1,0
+ 1,0
+ 1,0
– 1,0
– 0,8
6. Sleeve length
+/– 1,0
0,0
0,0
– 0,8
– 0,6
7. Top sleeve length
+/– 0,5
0,0
0,0
+ 0,9
–0,5
8. Bottom sleeve length
+/– 0,5
0,0
0,0
+ 0,5
0,0
Slide 5
Table 4
Explanations to the article 4303
4303
Natural fur-coats and fur accessories:
4303 10
– fur-coats;
4303 10 10 00
–seal fur-coats;
4303 10 90
– others;
4303 10 90 10
– mink fur-coats;
4303 10 90 20
– fox, white fox, nutria fur-coats
4303 10 90 30
– rabbit fur-coats;
4303 10 90 40
– mouton fur-coats;
4303 10 90 90
– others;
4303 90 00 00
– others.
Slide 6
Consignment value – 21500 $.
Product code – 4303 10 90 40.
Exchange rate – 16,00 grn.
Customs value of the mouton fur coats makes 356400 grn.
Вв / м 
VAT
35640010%
 35640grn.
100%
(356400 35640)  20 392040 20 7840800


 78408 grn.
пдв
100
100
100

Customs duty calculations for the mouton fur coats
МП  35640 78408  114048
grn.
Conclusions
1. Define the customs value for mouton fur coats and raw
materials
2. Hold Take measures to protect the national market from
low-quality garments
3. Strict customs control of the imported garments
4. Establish the grades for mouton fur coats
5. Reduce the number of low quality imported clothes
My repost is over.
Thank you for your attention.
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