1. DNIPROPETROVSK ALFRED NOBEL UNIVERSITY MERCHANDISING AND COMMERCIAL BUSINESS DEPARTMENT DEGREE WORK On the topic: “Expert Examination of Grape Wines and their Registration When Crossing the Customs Border of Ukraine” Student O.V. Burenko Specialty 8.03051002 “Commodity Analyses and Customs Examination” Scientific supervisor: Ph.D. in Economics, Associate Professor, L.A. Honchar Dnipropetrovsk 2016

2. Slide 2 DEGREE WORK STRUCTURE INTRIDUCTION SECTION 1. EXPERT EXAMINATION AND ITS ROLE IN SATURATION OF THE UKRAINIAN MARKET WITH HIGH-QUALITY WINE: THEORETICAL ASPECT 1.1. Types of expert examination and its role in the import of wine 1.2. Analysis of the current state of the wine market in Ukraine 1.3. Classification and characteristics of the range of grape wines. Quality requirements SECTION 2. EXPERT EXAMINATION OF TABLE GRAPE WINES COMING TO THE DOMESTIC MARKET OF UKRAINE 2.1. Organization, object and methods of the research 2.2. Identification expert examination of table grape wines 2.3. Classification expert examination of table grape wines 2.4. Results of the expert examination of table grape wines coming to the domestic market of Ukraine SECTION 3. SPECIAL FEATURES OF THE CUSTOMS CLEARANCE OF TABLE GRAPE WINE IN THE IMPORT REGIME 3.1 Procedure for customs clearance of table wine in the import regime 3.2. Determination of the customs value and calculation of the customs duties declared to import of table grape wine 3.3. Procedure for filling in the cargo customs declaration when importing table grape wine CONCLUSIONS AND PROPOSALS REFERENCES APPENDICES A, B, C, E I, G, L Purpose and Objectives. The Purpose of the Thesis is to make an expert examination of grape wines and to study the procedure for their registration when crossing the customs border of Ukraine. The following tasks were set: – To analyze the types of expert examination and to define its role in the import of wine; – To analyze the state of the current wine market in Ukraine; – To study the modern classification of wines; – To determine the methods of studying the quality of table wines; – To make an identification, classification and expert examination of the quality of table wines; – To define the special features of customs control of table wines that cross the customs border of Ukraine; – To determine the results of the expert examination of table wines coming to the domestic market of Ukraine; – To reveal the essence of tariff regulation of the internal market of table wines that cross the customs border of Ukraine.

3. Slide 3 Table 1 Characteristics of the samples of table grape wines selected for studying Name of wine Trading mark, producer Type of wine, sub- group of wine Packaging, volume, Content Number of bottles in a batch Selection criteria Alcohol, % Sugar, % Exterior look Physical and chemical indicators Sample No.1 “Saperavi Cabernet” ТМ “Kindzmarauli Marani” Vintage, dry, red Glass bottle, 0,75 130.314484 Sample No.2 “Cabernet Sauvignon” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) Vintage, dry, red Glass bottle, 0,75 130.316984 Sample No.3 “Rkatsiteli Inkerman” ТМ “Inkerman”, SE “Inkerman Plant of Vintage Wines” Vintage, dry, white Glass bottle, 0,75 9-120.313284 Sample No.4 “Rkatsiteli Sort” ТМ “Massandra”, State National Plant “Massandra” Ordinary, dry, white Glass bottle, 0,75 9-120.310884 Sample No.5 “Rkatsiteli” ТМ “Kindzmarauli Marani” Vintage, dry, white Glass bottle, 0,75 120.310584 Sample No.6 “Prosecco Frizzante D.O.C.” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) Vintage, dry, white Glass bottle, 0,75 100.39584

4. Slide 4 Table 2 Results of determination of completeness of bottles of the selected samples of wine Sample number, name of wine Producer Volume by marking, cm 3 Volume by standard, cm 3 Actual volume, cm 3 Deviation Sample No.1 “Saperavi Cabernet” ТМ “Kinzmarauli Marani” 750+5,0747– 3,0 Sample No.2 “Cabernet Sauvignon” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) 750+5,0749– 1,0 Sample No.3 “Rkatsiteli Inkerman” SE “Inkerman Plant of Vintage Wines” 750+5,0747–3,0 Sample No.4 “Rkatsiteli Sort” State National Plant “Massandra” 750+5,07500 Sample No.5 “Rkatsiteli” ТМ “Kinzmarauli Marani” 750+5,07500 Sample No.6 “Prosecco Frizzante D.O.C.” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) 750+5,0749– 1,0

5. Slide 5 Table 3 Result of determination of the Ukrainian Product Classification for the Foreing Economic Activity Code for studying the selected samples of table grape wines Name of wine Trading mark, producer Type of wine, sub- group of wine Packaging, volume, l Content UKT ZED Code of the product Alcohol, % об. Sugar, % “Saperavi Cabernet” ТМ “Kindzmarauli Marani” Vintage, dry, red Glass bottle, 0,75 130.3 2204 21 82 00 Appendix B “Cabernet Sauvignon” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) Vintage, dry, red Glass bottle, 0,75 130.3 2204 21 82 00 Appendix B “Rkatsiteli Inkerman” ТМ “Inkerman”, SE “Inkerman Plant of Vintage Wines” Vintage, dry, white Glass bottle, 0,75 9-120.3 2204 21 81 00 Appendix C “Rkatsiteli Sort” ТМ “Massandra”, State National Massandra Plant Ordinary, dry, white Glass bottle, 0,75 9-120.3 2204 21 81 00 Appendix C “Rkatsiteli” TM “Kindzmarauli Marani” Vintage, dry, white Glass bottle, 0,75 120.3 2204 21 81 00 Appendix C “Prosecco Frizzante D.O.C.” ТМ “Corpore Filio I.G.T. Villa Sandi” (Italy) Vintage, dry, white Glass bottle, 0,75 100.3 2204 21 81 00 Appendix C

6. Slide 6 Table 4 Results of determination of organoleptic indicators of the table wine quality Sample No., name of wine TransparencyColorBouquetTasteType General score ReceivedScoreReceivedScoreReceivedScoreReceivedScoreReceivedScore Sample No.1 “Saperavi Cabernet” Crystal clear wine 0,5 Full compliance with the type, kind and age of wine 0,5 Very gentle, corresponding to the wine type and age 3,0 Harmonious, delicate, correspondin g to the wine type and age 5,0 Full compliance with the type 1,0 10,0 (excellent quality) Sample No.2 “Cabernet Sauvignon” Clear wine0,4 Minor deviations from the color 0,4 Well- developed, but rough 2,5Harmonious4,0 Small deviation from the type 0,75 8,05 (good quality) Sample No.3 “Rkatsiteli Inkerman”, vintage Clear wine0,4 Full compliance with the color 0,5 Gentle, corresponding to the wine type and age 3,0 Harmonious,, correspondin g to the wine type and age 5,0 Small deviation from the type 0,75 9,65 (excellent quality) Sample No.4 “Rkatsiteli Sort”, ordinary Clear wine0,4 Minor deviations from the color characteristic of this type of wine 0,4 Well- developed, but rough 2,5Harmonious4,0 Small deviation from the type 0,75 8,05 (good quality) Sample No.5 “Rkatsiteli” Crystal clear wine 0,5 Full compliance with the type, kind and age of wine 0,5 Very gentle, corresponding to the wine type and age 3,0 Harmonious, delicate, correspondin g to the wine type and age 5,0 Full compliance with the type 1,0 10,0 (excellent quality) Sample No.6 “Prosecco Frizzante D.O.C.” Clear wine0,4 Minor deviations from the color characteristic of this type of wine 0,4 Well- developed, but rough 2,5Harmonious4,0 Small deviation from the type 0,75 8,05 (good quality)

7. Slide 7 Table 5 Results of determination of the physical and chemical indicators of the wine quality Name of wine, trademark Physical and chemical wine indicators Ethyl alcohol, % t. Sugar, g/100 cm³ Titrating acid in calculation for the apple one, g/dm³ NormFactNormFactNormFact Sample No.1 “Saperavi Cabernet” ТМ “Kinzmauli- Marani” 10-1311.18 Not exceeding 0.3 5-87.67.6 Sample No. 2 “Cabernet Sauvignon”, ТМ “Corpore Filio I.G.T. Villa Sandi” 10-1312.7 Not exceeding 0.3 5-87.57.5 Sample No.3 “Rkatsiteli Inkerman”, TM “Inkerman” 10-1312.4 Not exceeding 0.3 5-87.57.5 Sample No. 4 “Rkatsiteli Sort”, TM “Massandra” 10-1312.4 Not exceeding 0.3 5-87.27.2 Sample No.5 “Rkatsiteli”, ТМ “Kinzmauli- Marani” 10-1312.5 Not exceeding 0.3 5-87.27.2 Sample No.6 “Prosecco Frizzante D.O.C.”, ТМ “Corpore Filio I.G.T. Villa Sandi” 10-1312.4 Not exceeding 0.3 5-87.27.2

8. Slide 8 THANK YOU FOR ATTENTION!