“Dmitry Zabashta QUALITY AND ASSORTMENT EVALUATION AND CUSTOMS EXPERTISE OF CHOCOLATE PRODUCTS

Chocolate manufacturers in Ukraine „Nestle” 14% „Poltavakonditer” 2% „Odessa” 2% "Kharkovtchanka" 2% „АVК” 19% „ROSHEN ” 11% others 22% „KraftFoods” 28%

Table 1 Quality sample analysis SampleProduct name Price, grn Energy value, Cal/кJl Producer 1.„Svitoch”(Milk)10,69549 / 2299JSC „Svitoch” (Ukraine) 2.„Milka”(Milk)10,71530 / 2218 PC „Kraftfoods Ukraine” (Ukraine) 3.„Korona”(Milk)11,29552 /2310 PC „Kraftfoods Ukraine” (Ukraine 4.“Roshen” (Milk)10,02538 / 2249„Roshen”(Ukraine) 5. „RitterSport” (Milk) / 2322„AlfredRitter” (Germany) 6.„Pobeda”(Milk)8,70470 /1966 „Factory ”Pobeda” (Russia) 7. “Kinder chocolate” (Milk) 20,19566 /2368“Ferrero” (Italy) 8.“Confina” (Milk)8,59490 / 2048“Vanhouten” (Germany)

Table 2 Chocolate assortment structure rates Product group Width rate, К п Stability rate, К с Novelty rate, К н Chocolate products 0,730,780,6

Table 3 Marking defects analysis of the chocolate products SampleSample nameMarking defects 1.„Switoch”Shelf life, standard seal 2.„Milka”Shelf life, standard seal Production date 3.„Corona”No defects 4.“Roshen”Production date 5.„RitterSport”No defects 6.„Pobeda”Production date content, net weight, standard seal, 7.“Kinder chocolate” No defects 8.“Confina”address, standard seal

Тable 4 Grade evaluation of quality organoleptic indicators of national and foreign chocolate producers Quality indicatorSample Taste Aroma Appearance Texture Structure Average grade4, ,9

Table 5 Physical-chemical quality indicators Indicator Samples Standard ДСТУ Mass part of fat %, not more than : 1,20,81,10,80,91,11,61,10,9 Mass part of fat %, not more than : 33, Mass part of sugar %, not more than : Mass part of ashes %, not more than : 1,61,091,21,1 11,90,91

Тabl6 Chocolate classification № Product group Product group description 1806Chocolate and cocoa products Chocolate bars amounted more than 2 kg or liquids (paste, powder, grains) or in original packаge(net weght more than 2 kg) amounted 31 % or more cocoa butter or amounted 31 % or more cocoa butter and milk fat amounted 25.% or more, but less than 31 % of cocoa butter and milk fat amounted 18 % or more cocoa butter in bars or boxe With filling without filling with grains, nuts or fruits others

Table 3.1 Customs duties calculations Type BasisRateAmount Payment type ,2%20Depending on the code кг0,5 EUR/кг %2950

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