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”.

Tea quality sample expertise № sample Country, manufacturer Packing country Sample pictureGrade Price, grn Sample №1 England, “Ahmad Tea Ltd.” Ukrainebouquet12,49 Sample №2 Sri-Lanka, “Аkbar Brothers Ltd” Sri- Lanka premium13,11 Table 1

Sample №3 Ukraine, “Eximtrade” Ukrainebouquet14,29 Sample №4 Ceylon, “George Steuart Packet” Ukrainepremium24,66 Sample №5 Sri-Lanka, “Rigency TeaLtd.” Sri-Lankapremium17,96 Continued Table 1

Requirements Sample Sample №1Sample №2Sample №3Sample №4Sample №5 Research date Product nameEnglish tea №1Leaf tea Ceylon black leaf tea Black tea Ceylon black large leaf tea Net weight100 г Product contentblend middle-leaf black tea black tea- Ceylon black tea TrademarkIndicated GradePremium Packing date Nutritive value Shelf life (best before) 24/11/1512/201503/201619/11/201501/2016 Storagedry cold place Standard ТУ У ТУ У :2005 ГОСТ Sample marking Table 2

IndicatorSample1Sample 2Sample3Sample 4Sample 5ДСТУ 7174:2010 Research date Mass part of water 6,78,27,17,36,2Not more 8.0% Мass part of Water Solvent Extracted particles 38,534,737,135,836,3 For “bouquet” not less 36, for premium not less 35, for 1 grade not less 32 Мass part of Metal particles 0,000430,000490,000340,00040,00033not more 0,0005 Physical-chemical indicators for black tea Table 3

№ sample NameGrade 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 Tea quality expert evaluation Table 4

Quality level Border Per centGrade unsatisfactory0 ≤ K ≤ 0,40less 2 satisfactory0,41 ≤ K ≤ 0,70from 2,1 to 3,5 good0,71 ≤ K ≤ 0,80from 3,51 to 4,0 excellent0,81 ≤ K ≤ 1,00from 4,1 to 5,0 Tea quality grade by I.Annsofon Table 5

Sample marking Requirements Samples Sample №1Sample №2Sample №3Sample №4Sample №5 Date of research Product name earl grey leaf tea Ceylon black leaf tea black tea Ceylon black large leaf tea Net weight100 г ContentBlendMiddle leafblack.BlendCeylon black Nutritive value Shelf life (best before) 24/04/1112/201103/201119/11/201001/2012 Storage Dry cold place Standard ТУ У ТУ У :2005 ГОСТ Table 6

Indicator Sample 1Sample 2Sample 3Sample 4Sample 5 ДСТУ 7174:2010 Research date Mass part of water 6,28,06,97,26,1not more 8,0% Мass part of Water solvent Extracted particles 38,435,036,335,236,5 For “bouquet” not less 36, for premium not less 35, for 1 grade not less 32 Мass part of Metal particles 0,000420,000470,000360,000420,00031 not less 0,0005 Physical-chemical black tea indicators Table 7

№ sample NameGrade 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 Tea quality expert evaluation Table 8

Organoleptic analysis results Sample 1 Sample 2Sample 3Sample 4Sample 5 Final result 4,763,624,734,254,34 Date of research Final result 4,643,564,624,354,46 Date of research Table 9

Figure 1. Organoleptical quality indicator dynamics of tea samples for the 2-month period

Sample marking Table 10 Requirements ДСТУ Sample №2 NameLeaf tea Name and address of manufacturer (importer) АкбарБразерс ЛТД, 334, Т.Б. ДжаяМавата, Коломбо-10, Шрі Ланка Net weight100 g ContentMiddle leaf black tea TrademarkIndicated СортPremium Packing Nutritive value0 cal Best before12/2015 Standard- ConsignmentIndicated Bar codeIndicated

Tea quality indicators Quality indicator Standard ДСТУ 7174:2010 Sample №2Conclusions Taste and flavor Pleasant, sourPleasant, tart corresponds to premium grade InfusionBright, clear, richnot 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, well- crooked corresponds to premium grade Table 11

Physical-chemical black tea indicators Quality indicator Standard ДСТУ 7174:2010 Sample 2Conclusions Mass part of waternot more 8,0%8,0 corresponds to premium grade Мass part of water- solvent 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 0,00050,00049 corresponds to standard Table 12

Course dollars. US is UAH per 1 USD. Import duty is 10%.National currency exchange: * 15, = ,44 grn Import duty: 36008,44 * 10 / 100 = 36008,44 grn. VAT 20%: , ,44 = ,88 grn ,88 * 20 / 100 = 79218,58 grn. Customs duty: 36008, ,58 = ,02 grn. Total: , ,02 = ,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.