1. Aksonova Tetiana TEM-10 Aksonova Tetiana TEM-10

2. The purpose of the diploma work is to analyze the assortment and classification of fur clothes, expertise the fur clothes, carry out customs clearance of fur clothes. The research object is expertise of the fur clothes and its customs clearance. The research subject is theoretical and practical foundations of fur clothes expertise and features its customs clearance.

3. The research tasks were set: - to explore the state of the global production and supply of fur garments market of Ukraine; - to highlight the general characteristics and problems of range classification nomenclature fur apparel; - to distinguish the quality requirements for fur clothing; - to establish an organization, object and methods; - to explore consumer properties of fur apparel; - to conduct examination of fur apparel; - to describe customs clearance of fur clothes; - to describe the features of the identification of products made of synthetic fur while crossing the customs border of Ukraine; - to determine the procedure for customs charges and customs duties.

4. Light industry production for the 2011-1014 period.

5. NameDisadvantagesAdvantages Synthetic Fur - mink It looks cheap. It can cause allergies to a sensitive person. It is never warm as fur animals. Expiration date is maximum 3-10 years. It costs cheaper than the natural fur. It saves animals life. Artificial fur is synthesized from different materials, without causing significant damage to the world. It can simulate any other fur. Synthetic fur is more simple and easy to manufacture, process and sew. Natural Fur - mink The natural fur is very expensive. It requires constant and careful care. This is a long-term investment. Lifetime of women's fur coats with good care is 25-30 years. Leather and fur ‘breathe’ and allow your body to breathe, organize the perfect heat transfer. Pile of a mink coat is soft, gentle, silky. Fur is a natural insulator in cold weather. Table 1 Comparison of artificial and natural fur

6. Table 2 Extract from UKTZED Group 41 Raw skins (other than natural and artificial fur) and leather imitations Group 42 Products made of skin; Saddlers and harness; travel items; bags and similar goods; articles of animal gut (other than catgut made of silk) Group 43 Natural and artificial fur; articles thereof Position 4304000000 Artificial fur and articles thereof UKTZED Characteristic Chapter VIII (41- 43) Raw skins, leather imitations, natural and artificial fur and articles thereof; Saddlers and harness; travel items; bags and similar goods; articles of animal gut (other than catgut made of silk)

7. Тable 3 №NameColorAppearanceSilhouetteSize Woman’s coat from synthetic knitted fur simulating mink 1 «Іvona»Black With uniform pile Straight42 2 «Мaria»Brown With sheared nap without figure Keystone44 3 «Аngelika»Black With smooth sheared nap Sand times46 4 «Коlli»Grey With uniform nap without figure Keystone46 5 «Valenta»RedWith sheared napStraight44 Characteristics of selected samples

8. Тable 4 Quality of products artificial fur Methods of quality evaluationIndexes Organoleptical appearance pile softness resistance of picture effect labelling and packaging Instrumental pile density pile length surface density and mass pile layer pile fastening strength pile durability permeability

9. Name/Indicator Appearance Softness Picture effect Labelling, packaging DensityLength Mass pile layer Pile fastening strength Pile durability Organoleptic indexInstrumental index «Іvona» Black uniform pile, coincide with the color of the soil All Samples are soft Untouched Packaging and labelling have no defects 2500151708750 «Мaria» Brown bobbed hair, no defects І degree2500141706491 «Аngelika» Black shorn uniform pile, the sticking out hairs and 2 crease marks of 7 cm each other have been found ІІ degree25002217010820 «Коlli» Grey pile, The sticking out hairs and 3 crease marks of10 cm each other have been found ІІ ст. degree 2500101654.54.5350 «Valenta» Red uniform pile, no defects Untouched2500181708800 Conclusion Samples No 3 and No 4 do not coincide + +++ No 4 does not coincide No 2 does not coincide +

10. Preferential rate 10% Full rate10% Acts Since 01.01.2014 IMPORT DUTY Rate20% ActsSince 01.01.2011 VAT Rate7.5% ActsSince 01.01.2016 to 31.12.2016 REDUCING IMPORT DUTIES (EC) Table 6 Table 8 Table 7

11. CALCULATION OF CUSTOMS DUTIES Dollar exchange rate at the moment of examination was UAH 24.5000 for 1 USD 1)Interpret points and transactions value in local currency: 10000 * 24.5 = 245000 2) The amount of import duty equals: 245000 * 10/100 = 24500 3) VAT at 20%: 245000 + 24500 = 269500 269500 * 20/100 = 53900 Customs charges up: 24500 + 53900 = 78400 Total expenditures on implementation of the agreement up: 78400 + 245000 = 323400

12. 1. Improve and supply the procedure for classification of fur clothes. 2. Necessity to regulate methods of examining quality of synthetic fur and articles thereof, not only in the regulatory documentation such as government standards (GOST) and specifications (TU), but also by taking appropriate instructions to commerce and industry of Ukraine; 3. Properties with synthetic fur constitute an integral part of modern expertise of artificial fur and relevance of it through safe products on the market and the lack of defined procedures for such examination in Ukraine; 4. Offer to the shop ‘Fashionable fur’ is to list of their suppliers and choose the punctual, conscious, executive and honest ones. RECOMMENDATIONS