1. «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

2. Figure 1.The world production structure of fur products by manufacturing countries(%) Slide 1

3. Sampel indentification research by marking «–*» – Lack of marking Slide 2 Marking indicators Marking correspondence Sample № 1Sample № 2Sample № 3Sample № 4 1. Product tag 1.1. Place of markingOn the tapelOn the collor On the tapel 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» Werner- Christ-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 1.4. Size48444644 1.5. Model«Carina»«Elitе»«Helen»«Christ» 1.6. ColorBlackBlue Black Brown 1.7. Grade1Lack 1 1.8. Date of production02.1410.13–*05.14 1.9. Retail price 6400 grn 8500 grn 6800 grn 10500 grn 2. Control tag 2.1. Place of markingInside scar on the fur LackInside scar on the fur 2.2. size4844– 2.3. Raw materialsMouton, fox – Mouton 2.4. Defects11–1 2.5. Price 6400 grn 8500 grn –10500 grn 2.6. Production date02.1410.13–05.14 2.7. StandardsТУ 17-20-26-00-95Lack–– 2.8. Product informationInformation is presented –

4. Sheepskin samples research by organoleptic indicators Slide 3 Marking indicators Organoleptic indicators Sample № 1Sample № 2Sample № 3Sample № 4 1.1. Appearance -description -size -quality 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 1.2. SizeCorresponds 1.3. Quality of processing 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

5. Table 3 Standard deviation by technical description of the sheepskin coats samples Slide 4 Measuring typeStandard deviations Sample score № 1 Sample score № 2 Sample score № 3 Sample score № 4 1. Back length+/– 1,0+ 1,0+ 1,5 + 1,00,0 2. Back width+/– 0,8+ 0,6+ 1,0 + 1,20,0 3. Lapel length+/– 1,0+ 0,5+ 1,5 – 0,4 4. Lapel width+/– 0,5+ 0,5 – 0,3 5. Bottom width+/– 1,0+ 1,0 – 1,0– 0,8 6. Sleeve length+/– 1,00,0 – 0,8– 0,6 7. Top sleeve length+/– 0,50,0 + 0,9–0,5 8. Bottom sleeve length+/– 0,50,0 + 0,50,0

6. Slide 5Table 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.

7. Consignment value – 21500 $. Product code – 4303 10 90 40. Exchange rate – 16,00 grn. Customs value of the mouton fur coats makes 356400 grn. VAT Customs duty calculations for the mouton fur coats Slide 6 grn.

8. 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

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