Tobacco as a consumer product is a very unique plant material. It cannot be classified as a group of plant products of ordinary nutritional value. In terms of the nature of consumption and effect on the human body, it differs significantly from other flavoring products of plant origin and containing alkaloids (tea, coffee, etc.).
The quality of tobacco in terms of taste and pharmacology only partially depends directly on its chemical composition. To a large extent, it is determined by those combustion and dry distillation products that are formed from the constituent parts of tobacco during its combustion and are absorbed by the body during smoking.
Due to the different nature of combustion, which depends not only on the physical and chemical properties of tobacco, but also on the conditions of air flow to the burning zone, qualitatively and quantitatively different mixtures of combustion products and dry distillation are obtained. These differences are reflected both in taste sensations and in the physiological effects of tobacco smoke on the human body.
In addition to nicotine, tobacco contains substances that have a depressing effect on the human nervous system. They also have a harmful effect on the lungs of the smoker, etc. Basically, it is not nicotine that has a harmful effect on the human body, but tobacco combustion products- tobacco smoke. When tobacco burns, two types of streams of tobacco smoke are formed: main and side. The main stream of tobacco smoke is formed in the burning cone of the tobacco product during inhalation, passes through the entire rod and exits the mouthpiece end of the product. A side stream is formed at the moment between puffs and is released into the environment. The main stream of tobacco smoke consists of a densely condensed aerosol, which is submicron wet particles up to 0.3 microns in size, which is often called condensate or tar.
Resin is the part of the condensate that lacks moisture and nicotine. It is an etiological factor in the formation of malignant tumors: lungs, oral cavity, larynx, pharynx, esophagus, bladder, pancreas, as well as the cause of cardiovascular diseases and many others, since it contains the polycyclic aromatic hydrocarbon benzopyrene and very often the radioactive element polonium .
A feature of tobacco is its physiological strength, which determines its narcotic effect. The physiological strength of tobacco increases as its nicotine content increases. As a rule, high-quality raw materials and higher grades of tobacco products contain less nicotine than medium and low grades.
The physiological strength of tobacco products is the property of tobacco smoke that makes it possible to ensure the saturation of the smoker and the normal duration of breaks between smoking cigarettes, cigarettes, etc.
For an objective examination of the quality of tobacco products, it is necessary to sufficiently determine not only the physical and chemical composition of the tobacco itself, but also the products of its combustion and dry distillation.
Assortment of tobacco products. Tobacco products are distinguished by a wide range, as well as a wide variety of taste and aromatic properties.
The following types of tobacco products are distinguished.
Makhorka is divided into smoking and snuffing. Smoking shag varieties: Vergun, top quality, number 1 strong, number 2 medium, number 3 light, flavored. Snuff shag is not divided into varieties.
Smoking tobacco is produced in the following classes: third, fifth, sixth.
Pipe tobacco has the same classes as smoking tobacco.
Cigars are made of the highest, 1st and 2nd grades.
Cigarettes have four classes: first, third, fifth and sixth.
Cigarettes come in first, second, third, fourth, fifth, sixth and seventh classes. The higher the class of cigarettes, the more complex and intense the aroma and taste of their smoke, the lower the nicotine content and the richer the appearance. As the class of cigarettes decreases, their flavor strength increases. The taste strength of tobacco smoke is an indicator characterizing the degree of irritating effect of tobacco smoke on the respiratory tract of the smoker.
The greatest demand among tobacco products is cigarettes. In our country they are made with a filter mouthpiece - large ones and without a filter mouthpiece - round and oval.
Cigarettes without a filter mouthpiece are a sleeve jacket with a cylindrical or oval cross-section, completely filled with tobacco fibers.
Filter tip cigarettes consist of shortened cigarettes with an attached continuous tip made of paper materials or longitudinally arranged cellulose acetate, rayon or similar fibers. There are also cigarettes with recess filters. In them, a cardboard cylinder is attached to a shortened cigarette, in which a filter mouthpiece shorter than the cylinder is placed, so an open cavity is formed at the end of such a cigarette.
Cigarettes are made from cigarette paper 27-28 mm wide. The filter mouthpiece of cigarettes of the first to fourth classes must be made of acetate fiber. The use of combined filter mouthpieces is allowed.
Cigarettes must be intact, have a strong seam and uniform filling density along the length of the smoking section. The edge of the tobacco must be smooth, flush with the end or draft to a depth of 1 mm, and the edge of the filter mouthpiece must be clean, even, without distortion. The filter mouthpiece must fit snugly to the smoking part of the cigarette and be firmly glued to it with CO brand cigarette paper (according to current GOST) or lining paper simulating cork, or colored. The rim should fit tightly around the cigarette, without wrinkles or folds. Air leakage due to the loose fit of the rim to the cigarette is not allowed. Cigarettes should not go out between puffs.
Maximum deviations in cigarette sizes can be (in mm): for the total length ±0.6, for the length of the filter mouthpiece ±0.3, diameter 7.90 ±0.06.
High quality cigarettes include cigarettes of the first to fourth classes with an acetate filter mouthpiece. It is allowed to manufacture cigarettes from raw tobacco processed with sauces, flavorings, and softeners.
The smoke aroma of tobacco products is improved by adding alcohol solutions of essential oils, vanilla-type synthetic substances, food essences and similar substances - flavorings - to cut tobacco. This process is called tobacco aromatization.
To soften the taste of tobacco smoke, leaf tobacco is impregnated before cutting with aqueous solutions of substances rich in carbohydrates, which, when burned, affect the taste and aroma of smoke. This process is called tobacco sauce.
Expertise cigarettes according to organoleptic indicators are carried out on a 30-point scale (in points):
aroma of tobacco smoke - 10;
taste of tobacco smoke - 10;
appearance - 10.
The quality of cigarettes is assessed by the aroma and taste of tobacco smoke according to the most pronounced characteristic, in accordance with the requirements of regulatory and technical documentation
Cigarettes of the first to fourth classes must be of medium strength, of the fifth class - of medium and above average strength, of the sixth and seventh classes - of above average strength. If the specified strength requirements are not met, a discount of 1-2 points is made from the evaluation of the taste of tobacco smoke.
For first-class and high-quality cigarettes, the overall rating for the aroma and taste of tobacco smoke must be at least 7 points, while the separate ratings for the aroma and taste of tobacco smoke must be at least 3.5 points. For cigarettes of other classes, the overall score for the aroma and taste of tobacco smoke must be at least 2 points, while the score for the aroma or taste of tobacco smoke must be at least 1 point.
The assessment of the appearance of cigarettes and packaging is the difference between 10 points and the total amount of discount points divided by the number of packaging units checked.
The assessment of the appearance of cigarettes and packaging must be at least 1 point, and for high-quality cigarettes - at least 3.5 points. No more than two boxes or packs scored 0 points are allowed.
In terms of physical characteristics, cigarettes must meet the following requirements.
The total length of cigarettes of all classes (in mm) without a filter mouthpiece is 70, with a filter mouthpiece - 70, 80, 85 and 100, and the length of the smoking part of cigarettes, depending on the brand of cigarettes, is 55, 60, 62, 65, 70 and 80. Tobacco moisture content - no more than 13%; mass fraction of dust (in%) in tobacco: no more than 2.5 - for cigarettes of the first and second classes, 3.0 - for cigarettes of the third and fourth classes, 3.5 - for cigarettes of the fifth class, 4.0 - for cigarettes of the sixth class and 4.5 - for seventh class cigarettes. Tobacco fiber width 0.7 mm.
Determination of the length of cigarettes, the smoking part, the filter mouthpiece, the humidity of tobacco and the mass fraction of dust in cigarette tobacco is carried out by the methods set out in the relevant technical documentation.
The presence of another name in a box or pack of cigarettes is not allowed.
The International Agency for Research on Cancer (IARC) has adopted the following classification system for assessing the quality of cigarettes based on their tar content (in mg/cigarette):
very low - up to 4.9;
low - 5-9.9;
moderate - 10-14.9;
high - 15-19.9;
very high—over 20.
The content of toxic components of tobacco smoke in the EU and US countries according to the adopted legislative acts (in mg/cigarette) tar and nicotine, respectively, is: in Belgium - 12 and 1.2; Finland - 10 and 0.7; France - 12 and 1.2; USA - 14 and 1.0; EU countries - 15 and 1.2, and from December 31, 1997, the tar content for cigarettes produced in EU countries should not exceed 12 mg/cigarette.
Storage of tobacco products. Tobacco is very hygroscopic. At an initial humidity of, for example, 12%, the tobacco, after 8 hours in a room with a relative air humidity of 80%, is moistened to 17.5%. Easily absorbing moisture, it firmly retains foreign odors that reduce the quality of tobacco products.
The room for storing tobacco products must be dry, clean and well ventilated. Relative humidity should be 65.0 ±5.0%.
The floor in the room must be at a height of at least 50 cm from ground level. Boxes must be placed on a wooden floor, decking or wooden beams at a height of at least 10 cm from the floor with gaps for air circulation.
Cigarettes pack in boxes or packs of 10, 20, 25 pieces, as well as in souvenir boxes.
Cigarettes are packaged in packs or boxes of 20 pcs.
The production of tobacco products from fermented tobacco leaves includes the following operations:
compiling sacks of tobacco - select bales of tobacco of various types, subtypes, botanical and commercial varieties in accordance with the approved recipe, since in its pure form each botanical variety of tobacco is of little use for smoking;
moistening tobacco bags - tobacco is plucked from different bales of bags and mixed in pneumatic drums;
obtaining tobacco fiber (leaf tobacco is cut on guillotine and rotary machines) or shag grits (shag raw materials are cut on guillotine crumbling machines);
pneumatic loosening and cleaning of tobacco fiber from tobacco dust, which reduces the flammability of tobacco products;
cooling and resting of cut tobacco;
production (molding and stuffing of cut tobacco into a sleeve, shirt, etc.) of tobacco products and their packaging.
Reconstituted tobacco TRU-18-9/23-444 may be included in bags for the manufacture of cigarettes, cigarettes and smoking tobacco. Such tobacco is obtained in the form of thin sheets or plates as a result of processing waste from tobacco production (tobacco stem, substandard pharmaceuticals, tobacco dust, substandard tobacco). The production of reconstituted tobacco makes it possible to obtain raw tobacco with predetermined properties. The content of natural tobacco mass in reconstituted tobacco is from 50 to 100%.
It is allowed to make cigarettes and smoking tobacco from raw tobacco treated with softeners, and to make cigarettes from raw tobacco treated with sauces and flavorings.
During the storage of fermented tobacco raw materials, throughout the entire period of production of tobacco products from it and subsequently during their storage in tobacco (tobacco fiber), chemical and enzymatic processes continue to occur, albeit very slowly, primarily associated with the oxidation of resins and essential oils by oxygen in the air, hydrolysis of some complex substances, gas exchange and reduction in the amount of nicotine. These processes change the consumer properties of tobacco and tobacco products and are called “aging.” At the same time, the aroma becomes subtle and pleasant, the taste is “rounded”, the harshness of taste sensations disappears, color, flammability and elasticity improve.
Depending on the type and subtype of tobacco, the positive effect of the aging process lasts from 12 (for light Tobacco) to 24 (for resinous Tobacco) months, after which the quality of tobacco and tobacco products deteriorates, the taste becomes empty and light, and the aroma weakens. The aging process slows down with reduced
temperature and low relative humidity. The most desirable aging conditions for raw tobacco before manufacturing tobacco products are a temperature of 17-20°C, air humidity of 65-70% and darkening.
According to the method (features) of production (molding) and consumption, the following main types of tobacco products produced in our country are distinguished: cigarettes, cigarettes, cigars, smoking and pipe tobacco, smoking shag and snuff (shag). Cigarettes and cigarettes account for more than 95% of all tobacco products.
Cigarettes are tobacco products consisting of a cigarette tube, part of which is filled with a mixture of cut tobacco raw materials. A cigarette sleeve consists of a sleeve jacket (a cylindrical roll of tissue paper with a rolled seam), into one end of which a mouthpiece is inserted - a cylindrical roll of tissue paper without a seam, which has a so-called notch at the end facing the inside of the sleeve shirt, which serves as a stop for the tobacco cord. The length of the smoking part (the part of the sleeve shirt filled with cut tobacco) depends on the difference between the length of the cigarette paper and the mouthpiece paper.
The finished cartridges are stuffed with tobacco fiber molded into cylindrical flagella, after which the tobacco protruding beyond the trigger is cut off and the cigarettes are sent to packaging.
Depending on the qualitative composition of the bags and the fractional composition of tobacco, cigarettes are made of the first, third, fifth and sixth classes, which include different brands (names) of cigarettes, differing in size, type of packaging and other characteristics. For example, according to price list No. 012, the first class includes cigarettes with a total length of: 105 mm - Bogatyri, 85 mm - Herzegovina Flor; 92 mm - Kazbek, 82 mm - Amateur, 82 mm - Belomorkanal.
According to GOST 1505-81, cigarettes must be intact, have a strong, even seam and a uniform filling density along the length of the smoking part; The mouthpiece should be tightly inserted into the cigarette shirt and have bent serrated teeth. The smoking part of the cigarettes must have an even edge of tobacco; Tobacco may extend beyond the end of the sleeve up to 0.5 mm or sediment up to 1 mm, as well as slight compaction of tobacco at the end of the cigarette. Foreign impurities are not allowed in cigarettes. In cigarettes with a filter, filters made of single-layer paper material (GOST 25710-83) and other materials are used, inserted into the mouthpiece to a depth of at least 10 mm from the end.
Physical quality indicators of cigarettes (GOST 1505-81) must meet the requirements specified in the table. From organoleptic indicators, the appearance of cigarettes, the aroma and taste of tobacco smoke and its strength are standardized.
Cigarettes are tobacco products that consist of a piece of compacted tobacco rod made from a mixture of fermented tobacco raw materials, wrapped in cigarette paper, glued along the longitudinal seam with dextrin glue. In a cigarette tobacco tow, tobacco fibers are arranged in an ordering with a predominant orientation along its axis. Cigarette paper differs from cigarette paper in its flammability, as it contains more fillers (chalk, etc.). Therefore, with long breaks between puffs, the cigarette slowly smolders and the cigarette goes out.
Characteristics of the quality of cigarettes (GOST 1505-81)
When making cigarettes, a cigarette rod is first produced (an endless string of tobacco wrapped in a ribbon of cigarette paper), which is then cut into pieces that represent individual cigarettes. The finished cigarettes are sent to packaging.
Cigarettes with a filter mouthpiece are known - round and without a filter mouthpiece - oval and round. When producing cigarettes with a filter mouthpiece, a pre-made filter mouthpiece made of acetate fiber or longitudinally lined paper and other materials is glued to them before packaging (in our country exclusively by assembly method) (the use of combined filter mouthpieces is allowed). The filter mouthpiece is glued to the cigarette using CO brand cigarette paper (GOST 5709-75) or rim paper that imitates a cork, or colored paper. The filter must retain (have an absorption capacity) at least 20% of smoke substances, and its resistance to suction must be in the range of 392-490 N.
Depending on the quality of the bags and the fractional composition of the tobacco, cigarettes are manufactured in the following classes: first, second, third, fourth, fifth, sixth, seventh. Cigarettes of the first, second and fourth classes are produced only with a filter mouthpiece, the third and fifth - with and without a filter mouthpiece, and the sixth and seventh classes - without a filter mouthpiece. Each class includes various brands (names) of cigarettes, differing in size (GOST 3935-81), type of packaging, presence or absence of a filter mouthpiece, shape and other characteristics.
For example, according to price list No. 012, the first class includes cigarettes with a total length (including the length of the filter mouthpiece): 85 mm (15 mm) - Amigo, Herzegovina Flor, etc.; 80 mm (18 mm) - Marlboro, Golden Ring, Cosmos, Luchafer, Tandem (with the participation of Philip Morris and others; 80 mm (15 mm) - Comet, Dostuk; to the second class: 100 mm (20 mm) - Java-100, Amber; 85 mm (15 mm) - Golden Beach, Stolichnye, Russian, etc.; 70 mm (without filter) - Poljot (TU 18-9/33-84); to the third class: 85 mm (15 mm) - Golden Fleece (flavored), 80 mm (15 mm) - VK, Rhythm, etc.; 80 mm (18 mm) - Dyubek, Lyra, etc.; 70 mm (15 mm) - Laika, 70 mm (without filter) - Astra, Vatra, Zhok, etc.; to the fourth class: 85 mm (15 mm) - AT, Orbita, Tourist, Maiden Tower, etc., 80 mm (15 mm) - Aeroflot, Regatta, BAM and others; 80 mm (18 mm) - Selena, Filter, etc.; to the fifth class: 85 mm (15 mm) - Rocket, 70 mm (15 mm) - News, etc.; 70 mm (without filter) round - Miner, Prima nostalgia, Chaika, etc.; oval - Prima, Baltic; to the sixth class: 70 mm (without filter) - Pamir, Black Sea, etc.; to the seventh class: 70 mm (without filter) - Northern, etc.
In addition, they produce sauced and flavored cigarettes from a mixture of large-leaf tobacco (Virginia and Burley types), oriental tobacco and tobacco veins using sauces, flavorings and softeners (TU 18-9/25-81). These cigarettes belong to the first class and are produced with a filter with a total length of 80 mm (18 mm) of the following names: Start, Elegy, Druzhba, Diana, Niva, Alonka, Bujor, Gloria, Temp, Forum.
The production of low toxicity cigarettes has also been mastered (TU OP 19-9/32-83): Cascade. These are cigarettes with reduced tar and nicotine content.
According to GOST 3935-81, cigarettes must be intact, have a strong seam and a uniform filling density along the length of the smoking part. The filter mouthpiece of cigarettes of the first, second, third and fourth classes must be made of acetate fiber. The use of combined filter mouthpieces is allowed.
The tobacco in cigarettes should be uniformly dense along its entire length and free of foreign impurities. The edge of the tobacco must be smooth, flush with the end or draft to a depth of 1 mm, and the edge of the filter mouthpiece must be clean, even and without distortion. The filter mouthpiece must fit snugly against the smoking part of the cigarette and be firmly glued to it. The gluing rim should fit tightly around the cigarette, without wrinkles or folds. Air leakage is not allowed due to the loose fit of the rim to the cigarette.
Tobacco products are products obtained by processing dark tobacco leaves or shag plants and having a physiological effect on the human nervous system.
Tobacco products are divided into: pipe and smoking tobacco; snuffing and smoking shag; cigarettes, cigarettes with and without filter; cigars and cigarillos.
These types of tobacco products have significant differences in appearance, size, shirt (wrapper), as well as in the types and composition of raw tobacco and additives included in the filling (tobacco bag).
Cigarettes are divided into four quality classes, cigarettes into seven classes.
Assortment identification of tobacco products is carried out according to the following general characteristics: shape, color, size, type of shirt (wrapper), taste and aroma of tobacco smoke.
The shape of tobacco products is straight cylindrical. Only cigars can have a cylindrical shape that tapers in length towards both ends. The differences between different types are also due to size, which also affects the shape. Thus, cigarettes and cigarettes look like narrow, tall cylinders, and cigars look like wider cylinders. The narrowest and shortest cylinders are typical for cigarillos, which are closest in shape to cigarettes, but much thinner.
The color of most types of tobacco products is determined by the color of the shirt or wrapper. Cigarettes and cigarettes have a white paper jacket (cigarette sleeves and cigarette sleeve jackets), and cigars and cigarillos have wrappers made from whole parts
tobacco leaves or strips of them are light to dark brown in color. The color of smoking and pipe tobacco is similar to cigars, since these types of tobacco consist of narrow cut leaves that have been fermented.
The size of cylindrical tobacco products is determined by the length and cross-sectional diameter. Cigars have the largest diameter and length (88-140 mm), and cigarillos have the smallest. Cigarettes can be longer than cigarettes (70-120 mm), but they are similar in diameter. The length of cigarettes without a filter is 70 mm, and with a filter - 70.8-100 mm.
Tobacco fibers are measured by the width of the fibers, with pipe tobacco having wider fibers than smoking tobacco. In addition, the width of the tobacco fiber in the filling of cigars is standardized (2-3 mm).
The type of shirt or wrapper also serves as an identifying feature, which we considered simultaneously with color.
Thus, these characteristics are applicable for species identification.
The taste and aroma of tobacco smoke products must be characteristic of a certain type, class and name, and the differences between them can often only be established by tasters who know the characteristics of the taste and smell of certain types of tobacco products.
When assortment identification, using the specified quality indicators, the type, subtype and name (trade mark) of tobacco products are established, and organoleptic methods are sufficient for this. Only to identify the types of cigarettes (high, normal nicotine content, light and ultra-light) is it necessary to determine the nicotine and tar content.
Qualimetric identification of tobacco products is carried out according to organoleptic and physico-chemical indicators regulated in standards. In this case, gradation and quality class are established. The quality class of cigarettes and cigarettes is determined by a 10-point rating system for the aroma and taste of tobacco smoke, appearance and packaging of cigarettes. Each indicated indicator is assessed separately by identifying permissible deviations and discounting the points regulated for them.
Counterfeiting of tobacco products is mainly technological in nature. Pre-sale falsification is possible only for cigars that are sold individually, and this is extremely rare, mainly in restaurants with a low level of service.
Technological falsification leads to falsification of the names of tobacco products, their quality and is accompanied by unreliable information. Therefore, it is complex in nature. In this case, three types of falsification arise at once: assortment, qualimetric and informational. Quantitative falsification for tobacco products does not make much sense, so it is not carried out.
The main method of technological falsification is the replacement of high-quality raw materials of domestic and imported origin in a tobacco bag with low-quality or under-input of valuable fragrance components provided for in the recipe. To identify such falsification, the taste and aroma of tobacco smoke are determined.
There are known cases when low-grade cigarettes or cigars were produced under the guise of well-known brands. One of these cases was described in the Rossiyskaya Gazeta dated January 14, 2005 in the article “False Life” by N. Kozlova. In the Ryazan region, in the regional center of Shilovo, a workshop for the production of tobacco products was created on the territory of an agricultural machinery repair workshop. During the day, it produced cheap Troika cigarettes, and at night, from the same raw materials, Marlboro and Camel, which were then sent to Ryazan, Moscow, St. Petersburg and other large cities in Russia, as well as the Baltic countries and Western Europe. Moreover, it was very difficult to identify a fake by the appearance of the packs of cigarettes, but their taste and aroma were like shag or low-quality cigarettes.
To detect counterfeit Cuban cigars, Canada has developed a device that allows one to distinguish a counterfeit cigar from a real one. The device identifies the origin of the tobacco leaf, in particular whether it was grown in Cuba or raw materials from other countries were used.
The device entered service with Canadian customs officers. During the first tests, many counterfeit Havana cigars were discovered, most of which came from Honduras, the Dominican Republic, the USA, Nicaragua, Mexico, Brazil, Jamaica and Aruba. So far, these devices are produced in limited quantities and are used only in Canada.
Tobacco and tobacco products are used for smoking, chewing and snorting. They are conventionally classified as food products, since they are consumed orally. Tobacco products contain the alkaloid nicotine, which has a stimulating effect on the human body. Nicotine is a poison, not inferior in toxicity to hydrocyanic acid. The property of tobacco smoke to saturate the smoker for a certain period of time is called the physiological strength of tobacco. The more nicotine in tobacco, the higher its physiological strength. The ability of smoke to cause a certain complex of taste sensations (astringent and sour taste, bitterness, irritation of the throat, pinching of the tongue) is called the flavor strength of tobacco products. The taste of tobacco products is influenced by carbohydrates (from 4 to 14%, proteins (from 8 to 12%). The taste of tobacco is better, the less protein it contains and the more carbohydrates it contains.
The ability of tobacco products to produce a characteristic smoke aroma is called aromaticity. The aroma of tobacco and smoke is due to essential oils, resins and volatile organic acids.
The use of tobacco products is harmful both for the person smoking and for the people present when smoking. The World Health Organization (WHO) recommends the production of cigarettes containing up to 1 mg of nicotine and up to 15 mg of tar in one cigarette.
In 1986, the International Agency for Research on Cancer adopted a system for assessing the quality of cigarettes based on tar content (mg/cig): 4.9 - very low; 5—9.9—low; 10—14.9 moderate; 15-19.9 - high; 20 and above is very high.
Brand name | Markings | Indicators, mg/sig |
||
L=77,F,HP,LF=18 | ||||
L=77, F, HP, LF=20 | ||||
L=96, F, Lght, SP, LF=26 | ||||
Winston (BOX), USA | L=80, F, HP, LF=20 | |||
L=80, F, HP, LF=20 | ||||
Explanation of markings:
L is the length of the cigarette; F - filter cigarettes; HP - hard pack; SP - soft pack; LF—filter length; Lght - light cigarettes.
Cigarettes with a tar content of more than 20 mg/cig are prohibited for sale in many countries. In the USA and Great Britain the maximum tar content in cigarettes is 12 mg.
Types of tobacco products - smoking and pipe tobacco, cigarettes, cigarettes, cigars, smoking and snuffing shag.
The raw materials for the production of tobacco products are yellow leaf tobacco (only the leaf is used) and shag (the leaf and stems are used).
Shag has a high content of nicotine and substances that give tobacco products a rough taste and aroma. Based on the leaf structure and chemical composition, skeletal, aromatic and cigar tobaccos are distinguished.
From skeletal tobaccos, stronger tobacco products are produced that have a simple tobacco aroma, taste and increased nicotine content.
Aromatic tobaccos have a subtle aroma and their strength is lower.
Cigar tobaccos have thin elastic leaves and a characteristic cigar aroma.
To increase the fullness of aroma and improve the taste of smoke, tobacco products are made from a mixture of aromatic and skeleton tobaccos.
Tobacco products are products made entirely or partially from tobacco and/or shag with or without the addition of sauces and flavorings, packaged in consumer containers, intended for smoking (smoking products), chewing, snorting or sucking (non-smoking products).
The basic requirements for tobacco products are established by the Technical Regulations for Tobacco Products.
Federal Agency for Railway Transport
Federal State Budgetary Educational Institution of Higher Professional Education
Moscow State Transport University
LAW INSTITUTE
Department of “Customs Law and Organization of Customs Affairs”
Course work
Academic discipline: “Commodity science, examination in customs affairs of food and non-food products”
On the topic: “Commodity characteristics and customs examination of tobacco products”
Work completed by: Salmin Nikita
Teacher: Assoc. Prof. Ph.D. Fomina L.M.
Moscow 2014
Introduction
Overview of the market and range of tobacco products
2 Labeling and storage
Commodity characteristics and consumer properties of tobacco products
2 Consumer properties and quality requirements for tobacco products
Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union and customs clearance of tobacco products
1 Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union
2 Customs clearance and examination of tobacco products
Conclusion
Introduction
Most Russians cannot imagine their life without tobacco; it has its own unique feature - the psychological effect on the human brain that occurs after smoking.
Due to the fact that tobacco products have a considerable weight in the social life of society, some unscrupulous manufacturers are trying to make money on this by increasing the amount of harmful substances in tobacco products, which leads to significant psychological and physical disorders in humans.
The problem under study was studied by many contemporaries in connection with the illegal trafficking of cigarettes, which is increasing every year, despite inflation and other crises.
The purpose of the work is to analyze the main characteristics of tobacco products, as well as possible problems during customs clearance and to identify possible factors of non-compliance with customs regulations.
The objectives of the work are to study the range of tobacco products, their consumer properties, conduct an analysis of the classification of tobacco products according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, and consider the customs clearance of tobacco products. The object of the study is the system of law enforcement and economic relations between customs authorities and the manufacturer.
The subject of the research is tobacco and tobacco products.
The structure of the course work consists of an introduction, three chapters, a conclusion and a list of references, which consists of the Customs Code of the Customs Union (2010), the Commodity Code of Foreign Economic Activity of the Customs Union (2013), and the Federal Law dated December 22, 2008. No. 286-FZ “Technical Regulations for Tobacco Products”, various GOSTs for tobacco products, as well as from the literature that is devoted to merchandising and examination of tobacco products
1. Overview of the market and range of tobacco products
1 Market and range of tobacco products
The tobacco industry is one of the branches of the food industry, the subject of production of which are various tobacco products, as well as tobacco raw materials.
Tobacco products are distinguished by an expanded range, as well as a wide variety of taste and aromatic properties. Tobacco products are divided into two groups.
Products intended for smoking:
)Cigarette;
)Cigarette;
)Cigar;
)Cigarillo;
)Smoking tobacco;
)Pipe tobacco;
)Hookah tobacco;
)Smoking shag;
Products not intended for smoking:
)Chewing tobacco;
)Snuff;
)Nasvay;
)Snuff;
)Snus;
In Russia, the main manufacturers of tobacco products are presented in Figure 1.
Fig. 1 Main manufacturers of cigarettes and other tobacco products in Russia 2010-2014.
The main cigarette manufacturers in the world are the USA, China, and Great Britain.
Rice. 2 Volume and dynamics of Russian imports of tobacco products in billion units, based on which it is possible to predict restrictions on the import of tobacco products.
As of 2013, the leading tobacco companies in the world were: British American Tobacco One of the largest manufacturers of tobacco products. The company was founded in 1902. Turnover in 2013 was 15.4 billion pounds sterling, and net profit was 3.3 billion pounds sterling. The company's share in the global market is about 20%. The company's most popular cigarette brands are: Lucky Strike, Dunhill, Kent, Vogue, Pall Mall. In total, the company produces more than 300 brands of cigarettes. There are 52 enterprises located in 44 countries.
In Russia, this company opened production in 1994. Today she owns three tobacco factories in Moscow, St. Petersburg, and Saratov. Cigarettes “Java Golden” are popular in Russia.
CNTC (Chinese National Tobacco Corporation) This is the largest tobacco monopoly in China, founded in 1982. It accounts for about 30% of the global cigarette market. It produces about 500 brands of cigarettes and employs about 500,000 workers. It has 183 factories around the world, including in Russia, and 30 tobacco research institutes. In total, the tobacco industry employs over 10,000,000 people. This is due to the fact that smoking in China is part of the national culture; in this country it is customary to smoke not only after eating, but also during. All this confirms the fact that China is one of the most tobacco-dependent countries in the world, where there are about 350 million smokers, of whom 70% are men and 7% are women.
Philip Morris International (PMI) A large company that produces many brands of cigarettes, including Marlboro and L&M. Until March 28, 2008, it was part of the Altria Group, which, in turn, also fought for leadership in this industry. The main office is located in Lausanne (Switzerland). Founded in 1847, the turnover is $12 billion, and the number of employees worldwide is 87,000.
The staff in Russia is about 4,500 people working in subsidiaries: Philip Morris Izhora CJSC in the Leningrad region, Philip Morris Kuban OJSC in Krasnodar, Philip Morris Sales and Marketing LLC with branches in about 100 cities across the country.
Imperial Tobacco Group
The world's fourth largest international tobacco company. Headquarters are located in Bristol, UK. In addition to other companies, Imperial Tobacco Group's products include cigarettes, cigars, all types of tobacco and snus. Turnover for 2009 amounted to 26 billion pounds sterling. Net profit - 677 million pounds sterling. The number of employees in the state is about 38,000 people as of 2012. The company was created by the merger of 13 British tobacco and cigarette companies.
In Russia, this company owns the oldest tobacco factory “Balkan Star” (now “Imperial Tobacco Yaroslavl”), located in the city of Yaroslavl, as well as “Imperial Tobacco Volga” in Volgograd, where such brands of cigarettes as Davidoff, R1, West, Style, "Maxim".
Japan Tobacco The fifth major company based in Japan. Founded in 1898. Turnover in 2013 amounted to 74.5 billion dollars, net profit - 1.7 billion dollars. In Japan it is the largest manufacturer of tobacco products, in Russia it is among the leaders.
The company entered the Russian tobacco market in 1992, it owns the Moscow factory for the production of tobacco products Ligget-Dukat, Petro (St. Petersburg). Contains about 60 offices in all regions of Russia. The main brands are Camel, Winston, Monte Carlo, Glamor.
Rice. 3 Dynamics of development of three giant corporations in tobacco products for the period from 2004 to 2013. in the production and distribution of various types of tobacco products, in particular cigarettes.
In just one year, Japan Tobacco became the leader in cigarette production (in 2013, the volume amounted to 35.8 billion units), while BAT (2004 - 13.8 million units; 2013 - 20.9 million units) and PMI (2008 - 22.4 million units; 2013 - 25.6 million units) had a stable average income during their existence.
2 Labeling and storage
Tobacco products, including cigarettes and cigars, are excisable goods, which is regulated in the order of the Federal Customs Service of Russia dated 02/04/10 No. 201 “On the collection of excise taxes.”
The sale of tobacco products on the territory of the Russian Federation without marking with special, in this case excise, stamps is not allowed (Clause 5, Article 4 of the Technical Regulations for Tobacco Products). The production of special (excise) stamps, their acquisition by the manufacturer and (or) importer of tobacco products, the labeling of tobacco products with them, the recording and destruction of damaged special (excise) stamps, as well as their identification are carried out in the manner established by the Government of the Russian Federation (clause 4 of Art. .4 Technical regulations for tobacco products).
From January 1, 2011, the production of tobacco products of all types without marking with special stamps provided for by Decree of the Government of the Russian Federation No. 27 dated January 26, 2010 was prohibited. A sample of an excise stamp is shown in Figure 4. The stamp must be glued in such a way that it is not damaged when the package is opened.
Requirements for transportation and storage are determined by GOST 1505-2001 “Cigarettes. General technical conditions." and GOST 3935-2000 “Cigarettes. General technical conditions", GOST 7823-2000 "Pipe tobacco. General technical conditions". The conditions of transportation and storage for them are identical.
Transportation is carried out by all modes of transport in accordance with the rules for the carriage of goods in force for the corresponding mode of transport.
Vehicles must be covered, dry, clean and free of foreign odors.
Boxes in vehicles must be stacked in a way that prevents deformation of the boxes on the lower tiers.
The storage room must be dry, clean with relative air humidity (60±10)%.
The floor in the room must be at least 50 cm above ground level. The boxes are placed on pallets, beams or other structures (devices) at a height of at least 10 cm from the floor with intervals for air circulation. The boxes are stacked at a height that does not allow the bottom box to deform. The distance from the stack to the heat source and to the walls must be at least one meter. It is not allowed to store in the same room with perishable products and goods that have a smell.
Rice. 4 Sample excise stamp for tobacco products
2. Commodity characteristics and consumer properties of tobacco products
1 Commodity characteristics of tobacco products
Terms and definitions of tobacco and tobacco products:
)tobacco is a plant of the genus Nicotiana of the nightshade species Nicotiana Tabacum, Nicotiana Rustica, cultivated to obtain raw materials for the production of tobacco products;
)cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper;
)cigarette with filter - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part), and a filter
) cigarette without filter - a type of smoking tobacco product consisting of cut raw materials for the production of tobacco products, wrapped in cigarette paper (smoking part);
Rice. 5 Classic diagram of the structure of cigarettes: 1) on top, the first 2 diagrams - without a filter; 2) bottom 2 last - with filter
cigar - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having three layers: a filling made of whole, scuffed or cut cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for the production of tobacco products products and wrapper made of cigar tobacco leaf. The thickness of the cigar over one third (or more) of its length must be at least 15 millimeters (mm);
)cigarillo (cigarita) - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having many layers: a filling made of cut or torn cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for the production tobacco products and wrappers made from cigar tobacco leaf, reconstituted tobacco or special paper made from cellulose and tobacco. The cigarillo may not have a wrapper. The cigarillo may have a filter. The maximum thickness of a cigarillo with three layers should not exceed 15 mm;
)cigarette - a type of smoking tobacco product, consisting of cut raw materials for the production of tobacco products and a mouthpiece in the form of a roll of mouthpiece paper, wrapped in cigarette (cigarette) paper, connected with a glueless jagged seam. Filter material can be inserted into the mouthpiece of the cigarette;
)hookah tobacco - a type of smoking tobacco product intended for smoking using a hookah and representing a mixture of cut or torn raw materials for the production of tobacco products with or without the addition of non-tobacco raw materials and other ingredients;
)pipe tobacco - a type of smoking tobacco product intended for smoking using a pipe and consisting of cut, torn, rolled or compressed tobacco with or without the addition of non-tobacco raw materials, sauces and flavorings, in which more than 75 percent of the net weight of the product consists of fibers wider than 1 mm;
)bidi - a type of smoking tobacco product consisting of a mixture of crushed tobacco leaves, tobacco veins and stems, wrapped in a dried tendu leaf and tied with thread;
)kretek - a type of smoking tobacco product consisting of a sauced and flavored mixture of crushed cloves and cut raw materials for the production of tobacco products, wrapped in cigarette paper or a dried leaf of corn cob, with or without a filter;
)sucking tobacco (snus) is a type of non-smoking tobacco product intended for sucking and made in whole or in part from purified tobacco dust and (or) fine fraction of cut tobacco with or without the addition of non-tobacco raw materials and other ingredients;
)chewing tobacco - a type of non-smoking tobacco product intended for chewing and made from compressed scraps of tobacco leaves with or without the addition of non-tobacco raw materials and other ingredients;
)snuff - a type of non-smoking tobacco product intended for snorting and made from finely ground tobacco with or without the addition of non-tobacco raw materials and other ingredients;
)nasvay - a type of non-smoking tobacco product intended for sucking and made from tobacco and other non-tobacco raw materials;
2.2 Consumer properties and quality requirements for tobacco products
The raw material for the production of tobacco and tobacco products is the tobacco plant.
Tobacco leaf contains:
)11-18% water;
2)5% - nicotine, which in small doses has an stimulating effect, and in large doses has an inhibitory effect. Causes a disorder of the nervous system, increases blood pressure, reduces stomach acidity, and burns oxygen in the body.
)22% are soluble carbohydrates, which improve taste.
)16% - minerals
)13% - proteins
)1.5% - oils and resins.
The resin contains benzopyrrene and polonium, which contribute to the development of cancer.
Classic yellow oriental tobaccos are used to produce cigarettes, cigarettes, and cigarillos. The chemical composition of tobacco is very complex and varies greatly depending on the plant variety, growing area, and methods of primary and secondary processing. The main substances that make up fermented yellow tobacco are presented in Table 1.
Table 1. Composition of yellow tobacco.
The basic quality requirements are set out in Chapter 2 of the Federal Law of the Russian Federation dated December 22, 2008 No. 268-FZ “Technical Regulations for Tobacco Products.”
Article 4. General requirements for tobacco products
It is not permitted to use substances whose circulation in the Russian Federation is prohibited in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation as ingredients for tobacco products.
Tobacco products are subject to marking with special (excise) stamps, which exclude the possibility of counterfeiting and reuse.
Requirements for samples of special (excise) stamps for labeling tobacco products and their price are established by the Government of the Russian Federation.
The production of special (excise) stamps, their acquisition by the manufacturer and (or) importer of tobacco products, the labeling of tobacco products with them, the recording and destruction of damaged special (excise) stamps, as well as their identification are carried out in the manner established by the Government of the Russian Federation.
The sale of tobacco products on the territory of the Russian Federation without marking with special (excise) stamps is not allowed.
Article 5. Requirements for the ingredients of sucking tobacco (snus), chewing tobacco and nasvay
It is not permitted to use substances other than food products, food additives and flavorings permitted for use in food products in accordance with the legislation of the Russian Federation as ingredients for sucking tobacco (snus), chewing tobacco and nasvay.
Article 6. Requirements for the content of tar, nicotine and carbon monoxide in cigarette smoke
Article 7. Requirements for information about the ingredients contained in tobacco products 1. The manufacturer or importer of tobacco products sold on the territory of the Russian Federation is obliged annually, no later than March 31 of the year following the reporting calendar year, to submit to the federal executive body exercising the functions on the development of public policy and legal regulation in the field of healthcare, a report indicating the ingredients contained in tobacco products sold by this manufacturer or importer in the Russian Federation during the reporting calendar year (hereinafter referred to as the ingredients report). The ingredients report form is approved by the Government of the Russian Federation.
The ingredients report must contain:
) a consolidated list of names of ingredients added to tobacco for each type of tobacco product specified in Article 2 of this Federal Law. In this case, the maximum proportion of each ingredient is indicated as a percentage relative to the weight of the tobacco product;
) a list of names of ingredients added to tobacco for each name of tobacco product, if the share of such ingredients in relation to the weight of the tobacco product exceeds 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products. The presence of ingredients, the share of which does not exceed 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products, is indicated in the list by the word “flavors”;
) a list of names of ingredients contained in non-tobacco materials. Ingredients included in the non-tobacco materials of a tobacco product are indicated by the categories of non-tobacco materials in which they are contained.
When compiling a report on ingredients, the mass of a tobacco product is considered to be the mass of one unit of piece tobacco product, cigarette, bidi, kretek), 750 milligrams of thin-cut smoking tobacco, 1 gram of other tobacco products (hookah tobacco, pipe tobacco, non-smoking tobacco products). The share of the ingredient in a tobacco product is calculated in accordance with the recipe of the tobacco product.
If the manufacturer and (or) importer conducted toxicological studies in relation to the ingredients or such studies were carried out on their order, the manufacturer and (or) importer in the report on ingredients are required to report the fact of toxicological studies and, at the request of the federal executive body carrying out functions for developing state policy and legal regulation in the field of healthcare, submit to the specified federal body, within thirty days from the date of receipt of the request, information on the results of such studies, indicating the methods used, measurement techniques and types of measuring instruments. The fact of toxicological studies and their results cannot be a trade secret. 5. The federal executive body exercising the functions of developing state policy and legal regulation in the field of healthcare has the right, at its discretion, to disclose information contained in reports on ingredients
3. Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union and examination of tobacco products
1 Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union
Tobacco products are classified in section IV of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, which is called “Finished food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and its substitutes" in group 24 entitled "Tobacco and industrial tobacco substitutes".
The group includes 3 product items:
Raw tobacco; tobacco waste
) Unprocessed tobacco in the form of whole plants or leaves in the natural state or in the form of dried or fermented leaves, whole or with the midrib removed, trimmed or untrimmed, crushed or chopped (including shaped pieces, but not tobacco ready for smoking).
This heading also includes tobacco leaves, mixed with the midrib removed and "moistened" ("sauced" or "soaked") with a liquid of suitable composition, primarily to prevent molding and drying out and to preserve flavor. ;
) Tobacco waste, such as waste from the processing of tobacco leaves or tobacco products (stems, midribs, trimmings, dust, etc.).
Explanations for commodity item 2401 are given in Volume No. 6 of the Explanations to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union.
a) Heat-cured Virginia tobacco is tobacco that is dried under artificial atmospheric conditions by adjusting heat and ventilation to prevent smoke, soot, and soot from coming into contact with the tobacco leaves. The color of cured tobacco usually ranges from lemon to dark orange or red. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
b) Burley tobacco (including Burley blends) "light shade cured" is tobacco that is cured under natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation are applied. Leaf color usually ranges from light tan to reddish. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
c) Maryland "light shade cured" tobacco is tobacco that is cured under natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation are applied. Leaf color usually ranges from light yellow to deep cherry red. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
d) Fire-cured tobacco is tobacco that is dried in artificial atmospheric conditions using an open fire, from which the tobacco partially absorbs wood smoke. Fire-cured tobacco leaves are usually thicker than smoke-cured Burley or Maryland tobacco leaves. Leaf color usually ranges from yellowish brown to dark brown. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
Sun-cured tobacco is dried directly under the sun in the open air during the whole daylight hours.
This heading does not cover live tobacco plants (heading 06.02).
30,000 0- Tobacco waste
In addition to the products named in the explanations of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union to commodity item 2401, this subposition also includes:
Waste from processing tobacco leaves; in trade practice they are usually known as "scum", but are also called variously in member countries - "smalls", "winnowings", "sweepings", "kirinti" or "broquelins", etc. They contain impurities or foreign bodies such as dust, plant waste, textile fibers. Sometimes dust can be removed from them by sifting through a sieve;
Waste tobacco leaves, known in the trade as "siftings" and obtained by sifting the above waste;
The waste generated during the production of cigars, called "cuttings" and consisting of pieces of trimmed leaves;
Dust obtained from sifting the above waste.
This subheading does not include waste tobacco prepared for sale as smoking or chewing tobacco, snuff or powdered snuff, or intended to be used after processing as smoking, chewing or snuff tobacco or powdered tobacco (heading 24.03).
Cigars, cigars with cut ends, cigarillos and cigarettes made from tobacco or tobacco substitutes;
This product item includes:
) Cigars, cigars with cut ends and cigarillos (thin cigars) containing tobacco.
Such products can be prepared entirely from tobacco or from mixtures of tobacco and its substitutes, regardless of the ratio of tobacco and its substitutes in the mixture.
) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading includes products prepared from mixtures of tobacco and tobacco substitutes, regardless of the ratio of tobacco and tobacco substitutes in the mixture.
) Cigars, cut-off cigars, cigarillos (thin cigars) and tobacco substitute cigarettes, such as “smokes”, “cigarettes” made from specially processed leaves of a variety of lettuce that contains neither tobacco nor nicotine.
This heading excludes medicinal cigarettes (Chapter 30). However, cigarettes containing certain types of products formulated specifically for the purpose of smoking cessation, but which do not have medicinal properties, continue to be classified in this heading.
Explanations for subheadings.
10,000 0- Cigars, cigars with cut ends, cigarillos and cigarettes of tobacco or tobacco substitutes
This subheading includes cigars, cigars with cut ends ("cheroots") and cigarillos (thin cigars), which are tubes of tobacco that can be smoked as is and which:
Consists entirely of natural tobacco;
They have an outer shell (wrapper) made of natural tobacco;
They have an outer wrapper of the usual cigar color and a binder of reconstituted tobacco of subheading 2403 91 000 0, in which at least 60 wt. % of tobacco particles have a width and length of more than 1.75 mm and the shell of which has a spiral shape with an acute angle of at least 30 to the longitudinal axis of the tube;
They have an outer wrapper of normal cigar color made of reconstituted tobacco of subheading 2403 91 000 0, the weight of each of the wrappers without mouthpiece and filter is not less than 2.3 g, with at least 60 wt. % of tobacco particles have a width and length greater than 1.75 mm, at least one third of the length of which has a perimeter circumference of at least 34 mm.
Provided that they satisfy the above requirements, products with a wrapper or wrapper and binder of reconstituted tobacco, which may consist partly of substances other than tobacco, are classified in this subheading.
20 100 0 and 2402 20 900 0 - Cigarettes containing tobacco
Cigarettes are tubes of tobacco that can be smoked as they are and are not classified as cigars or cigarillos (see Explanatory Notes to subheading 2402 10 000 0).
Provided that they satisfy the above conditions, products consisting partly of substances other than tobacco are classified in these subheadings.
These subheadings do not include products consisting entirely of substances other than tobacco (subheading 2402 90 000 0 or, if the products are intended for medical purposes, chapter 30).
90 000 0 - Other
This subheading includes cigars, cheroots, cigarillos and cigarettes consisting entirely of tobacco substitutes, for example, cigarettes made from specially prepared and processed lettuce leaves of various varieties and containing neither nicotine nor tobacco.
Other manufactured tobacco and manufactured tobacco substitutes; tobacco "homogenized" or "reconstituted"; tobacco extracts and essences
This product item includes:
) Smoking tobacco, including those containing tobacco substitutes in any proportion, for example, industrial pipe tobacco or tobacco for the production of cigarettes;
) Chewing tobacco, usually highly fermented and moistened;
) Snuff, more or less flavored;
) Tobacco compressed or moistened to make snuff;
) Industrial tobacco substitutes, such as tobacco-free smoking mixtures. However, products such as hemp are excluded (heading 12.11);
) "Homogenized" or "reconstituted" tobacco, is made by agglomerating tobacco well separated from tobacco leaves, tobacco waste or tobacco dust, including on a tray (for example, a pulp sheet from the midrib of a tobacco leaf), usually made in in the form of rectangular sheets or plates. It can be used in leaf form (as a wrapping tobacco) or shredded or chopped (as a filling);
) Tobacco extracts and concentrates. They are liquids extracted from damp leaves by pressing or prepared by boiling tobacco waste in water. These products are used mainly for the production of insecticides and pesticides.
This heading does not include:
a) Nicotine (alkaloid extracted from tobacco) (heading 2939);
b) Insecticides of heading 3808.
Explanations for subheadings.
10 100 0 and 2403 10 900 0- Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Smoking tobacco is tobacco that has been cut or otherwise crushed, rolled or compressed into blocks that can be smoked without further industrial processing.
Tobacco waste suitable for smoking and contained in packages for retail sale is smoking tobacco if it does not fit the description of cigars, cigarillos or cigarettes (explanatory notes to subheadings 2402 10 000 0, 2402 20 100 0 and 2402 20 900 0).
Products consisting partly or wholly of substances other than tobacco are also classified in these subheadings, provided they meet the above definition, with the exception of products consisting entirely of substances other than tobacco and intended for medicinal purposes (Chapter 30).
These subheadings classify cigarette trims, which are a ready-made mixture of tobacco for the production of cigarettes.
91 000 0 - “Homogenized” or “reconstituted” tobacco
Explanations are given for heading 2403, first paragraph, paragraph (6).
99 1000 - Chewing and snuff tobacco
Chewing tobacco is tobacco in the form of tubes, strips, cubes or blocks, which are specially prepared for chewing, but not for smoking, and which are supplied in packages for retail sale.
Snuff is powdered or granular tobacco that has been specially processed so that it is suitable for snuffing rather than smoking.
Products which satisfy the above requirements and which consist partly of substances other than tobacco are classified in this subheading.
99 900 1 - 2403 99 900 9 - Other
This subheading includes:
Tobacco extracts and essences as described in the Explanatory Note to heading 2403, first paragraph, paragraph (7);
Crushed tobacco (tobacco powder);
Rolled, dried and fermented Brazilian tobaccos, compressed in spherical casings (Mangots);
Bulk tobacco (air-expanded).
3.2 Customs clearance and examination of tobacco products
When researching tobacco products, the following questions are addressed:
) the product is identified as tobacco waste or smoking tobacco;
) the mass fraction of tobacco and impurities is determined, as well as the content of nicotine and tar;
) a check is carried out to ensure that tobacco meets the quality requirements of the standard and certificate;
) consumer qualities and wholesale market value are determined; The examination is carried out by experts from customs laboratories, as well as other experts appointed by customs authorities; any person with special knowledge in this area can be appointed as an expert (Article 138 of the Customs Code of the Customs Union).
When selecting control samples, it is necessary to comply with the established procedural procedure. These samples are sent for examination in packaged form, while tobacco products undergoing examination must have with them documents such as a certificate of conformity, various kinds of GOSTs, technical specifications, RCs and other documents relating to the regulations for the manufacture and quality of such products.
The certification system for tobacco and tobacco products includes:
1) The central body of the system (CSO) - the All-Russian Research Institute of Tobacco, Shag and Tobacco Products (VNIITTI) - organizes and coordinates the work, establishes the rules of procedure and management in the certification system, considers appeals of applicants regarding the actions of certification bodies;
) Certification bodies (CBs) - identify products submitted for certification in accordance with the rules of the certification system, certify products, issue certificates, carry out inspection control over certified products, suspend or cancel the validity of certificates issued to them; 3) Accredited testing laboratories (Centers) - carry out tests of specific products or specific types of tests, then issue test reports for certification purposes.
According to Article 181 of the Tax Code of the Russian Federation, tobacco products are excisable goods. This is a product whose price includes an indirect tax (excise tax).
Customs clearance of excisable goods is carried out only if they are marked with excise stamps, since it is prohibited to sell excisable goods without such marking in our country.
A special feature of the procedure for registering such goods is the fact that the entire procedure is carried out by a separate division of customs - the excise post. After delivery of the cargo to the customs post, it must first be declared. The declaration is issued in four copies, one copy is given to the declarant, and the rest remain at the customs post for further operations.
Excise stamps are issued only if there is a license to import goods from the Ministry of Industry and Trade of the Russian Federation, as well as after the full amount of taxes, duties and other payments have been deposited into the account of the customs authority. To carry out the procedure for clearing goods, the customs post requires the following necessary information and list of documents: 1) Country of production and manufacturer;
) Data with articles;
) Commercial invoice;
) Exact quantity of goods;
) Price;
) Type and dimensions of packaging;
Excise cargo at the customs post is always double-checked according to the articles and is accepted only if all accompanying documents fully comply.
Taxation of excisable goods, including tobacco products, from 01/01/14 to 12/31/16 is carried out at the following tax rates, regulated by Article 193 of the Tax Code of the Russian Federation.
Table 2. Excise tax on tobacco products, which can be used to predict the nearest increase in excise taxes and the establishment of actual protectionist policies
Conclusion
This work is composed of three chapters that reveal the essence and features of the presence of tobacco products on the territory of Russia.
The first chapter examines the range of tobacco products, provides a market overview and provides a comparative analysis of corporations that supply various brands of tobacco products to our market, as well as the features and requirements for labeling, storage and packaging.
The second chapter examines consumer properties, gives the names and definitions of tobacco products, the composition of classic (yellow) tobacco, the diagram and dimensions of the most popular tobacco product in Russia - cigarettes. In the second part of the chapter, quality requirements were considered, which are regulated in Chapter 2 of the Federal Law of the Russian Federation dated December 22, 2008. No. 268-FZ “Technical Regulations for Tobacco Products”, and also analyzed the structure of the tobacco market in Russia by segment.
The third chapter provides a classification of tobacco products according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN FEA CU), examines customs examination, and also shows that customs clearance of tobacco products as excisable goods is carried out at a specialized customs department - an excise customs post.
tobacco commodity customs excise
List of sources used
Regulatory documents:
)Customs Code of the Customs Union (TC CU), 2010
)Commodity nomenclature of foreign economic activity of the Customs Union (TN VED CU), 2013
)Federal Law of December 22, 2008 No. 286-FZ “Technical Regulations for Tobacco Products”
)GOST 1505-2001 “Cigarettes. General technical conditions"
)GOST 23650-79 “Raw fermented tobacco supplied for export. Technical specifications"
)GOST 39335-2000 “Cigarettes. General technical conditions"
)GOST 7823-2000 “Pipe tobacco. General technical conditions"
)GOST 858-2000 “Smoking tobacco. General technical conditions"
)GOST 8699-76 “Cigars. Technical specifications"
)GOST 936-82 “Smoking shag-grain. General technical conditions"
)GOST R 51087-97 “Tobacco products. Information for consumers"
Literature:
)I.I. Tatarchenko. Examination of tobacco and tobacco products / L. Vorobyova, V. M. Poznyakovsky - Siberia: “Siberian University Publishing House”. 2009
)V.A.Timofeeva. Commodity research of food products / V.A. Timofeeva - Rostov: OJSC “Moscow Textbooks”. 2005
)G.G. Dubtsov. Commodity science of food products / G.G. Dubtsov - M: “Academy”. 2008
)V.I.Krishtafovich. Commodity research and examination of food products / P.A. Zhebeleva, S.V. Kolobov, Yu.S. Puchkova - M: “Dashkov and K.” 2009
Need help studying a topic?
Our specialists will advise or provide tutoring services on topics that interest you.
Submit your application indicating the topic right now to find out about the possibility of obtaining a consultation.
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Federal Agency for Railway Transport
Federal State Budgetary Educational Institution of Higher Professional Education
Moscow State Transport University
LAW INSTITUTE
As of 2013, the leading tobacco companies in the world were: British American Tobacco One of the largest manufacturers of tobacco products. The company was founded in 1902. Turnover in 2013 was 15.4 billion pounds sterling, and net profit was 3.3 billion pounds sterling. The company's share in the global market is about 20%. The company's most popular cigarette brands are: Lucky Strike, Dunhill, Kent, Vogue, Pall Mall. In total, the company produces more than 300 brands of cigarettes. There are 52 enterprises located in 44 countries.
CNTC (Chinese National Tobacco Corporation) This is the largest tobacco monopoly in China, founded in 1982. It accounts for about 30% of the global cigarette market. It produces about 500 brands of cigarettes and employs about 500,000 workers. It has 183 factories around the world, including in Russia, and 30 tobacco research institutes. In total, the tobacco industry employs over 10,000,000 people. This is due to the fact that smoking in China is part of the national culture; in this country it is customary to smoke not only after eating, but also during. All this confirms the fact that China is one of the most tobacco-dependent countries in the world, where there are about 350 million smokers, of whom 70% are men and 7% are women.
Philip Morris International (PMI) A large company that produces many brands of cigarettes, including Marlboro and L&M. Until March 28, 2008, it was part of the Altria Group, which, in turn, also fought for leadership in this industry. The main office is located in Lausanne (Switzerland). Founded in 1847, the turnover is $12 billion, and the number of employees worldwide is 87,000.
The world's fourth largest international tobacco company. Headquarters are located in Bristol, UK. In addition to other companies, Imperial Tobacco Group's products include cigarettes, cigars, all types of tobacco and snus. Turnover for 2009 amounted to 26 billion pounds sterling. Net profit - 677 million pounds sterling. The number of employees in the state is about 38,000 people as of 2012. The company was created by the merger of 13 British tobacco and cigarette companies.
The sale of tobacco products on the territory of the Russian Federation without marking with special, in this case excise, stamps is not allowed (Clause 5, Article 4 of the Technical Regulations for Tobacco Products). The production of special (excise) stamps, their acquisition by the manufacturer and (or) importer of tobacco products, the labeling of tobacco products with them, the recording and destruction of damaged special (excise) stamps, as well as their identification are carried out in the manner established by the Government of the Russian Federation (clause 4 of Art. .4 Technical regulations for tobacco products).
The floor in the room must be at least 50 cm above ground level. The boxes are placed on pallets, beams or other structures (devices) at a height of at least 10 cm from the floor with intervals for air circulation. The boxes are stacked at a height that does not allow the bottom box to deform. The distance from the stack to the heat source and to the walls must be at least one meter. It is not allowed to store in the same room with perishable products and goods that have a smell.
cigar - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having three layers: a filling made of whole, scuffed or cut cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for the production of tobacco products products and wrapper made of cigar tobacco leaf. The thickness of the cigar over one third (or more) of its length must be at least 15 millimeters (mm);
4) cigarillo (cigarita) - a type of smoking tobacco product made from cigar and other raw materials for the production of tobacco products and having many layers: a filling made of cut or torn cigar and other raw materials for the production of tobacco products, a wrapper made of cigar and (or) other raw materials for the production of tobacco products and wrappers made from cigar tobacco leaf, reconstituted tobacco or special paper made from cellulose and tobacco. The cigarillo may not have a wrapper. The cigarillo may have a filter. The maximum thickness of a cigarillo with three layers should not exceed 15 mm;
7) pipe tobacco - a type of smoking tobacco product intended for smoking using a pipe and consisting of cut, torn, rolled or compressed tobacco with or without the addition of non-tobacco raw materials, sauces and flavorings, in which more than 75 percent of the net weight of the product is fiber more than 1 mm wide;
Article 4. General requirements for tobacco products
1. It is not permitted to use substances whose circulation in the Russian Federation is prohibited in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation as ingredients for tobacco products.
2. Tobacco products are subject to marking with special (excise) stamps, which exclude the possibility of counterfeiting and reuse.
3. Requirements for samples of special (excise) stamps for labeling tobacco products and their price are established by the Government of the Russian Federation.
4. The production of special (excise) stamps, their acquisition by the manufacturer and (or) importer of tobacco products, the labeling of tobacco products with them, the recording and destruction of damaged special (excise) stamps, as well as their identification are carried out in the manner established by the Government of the Russian Federation.
5. The sale of tobacco products on the territory of the Russian Federation without marking with special (excise) stamps is not allowed.
Article 5. Requirements for the ingredients of sucking tobacco (snus), chewing tobacco and nasvay
It is not permitted to use substances other than food products, food additives and flavorings permitted for use in food products in accordance with the legislation of the Russian Federation as ingredients for sucking tobacco (snus), chewing tobacco and nasvay.
Article 6. Requirements for the content of tar, nicotine and carbon monoxide in cigarette smoke
Article 7. Requirements for information about the ingredients contained in tobacco products 1. The manufacturer or importer of tobacco products sold on the territory of the Russian Federation is obliged annually, no later than March 31 of the year following the reporting calendar year, to submit to the federal executive body exercising the functions on the development of public policy and legal regulation in the field of healthcare, a report indicating the ingredients contained in tobacco products sold by this manufacturer or importer in the Russian Federation during the reporting calendar year (hereinafter referred to as the ingredients report). The ingredients report form is approved by the Government of the Russian Federation.
2. The ingredients report must contain:
1) a consolidated list of names of ingredients added to tobacco for each type of tobacco product specified in Article 2 of this Federal Law. In this case, the maximum proportion of each ingredient is indicated as a percentage relative to the weight of the tobacco product;
2) a list of names of ingredients added to tobacco for each name of tobacco product, if the share of such ingredients in relation to the weight of the tobacco product exceeds 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products. The presence of ingredients, the share of which does not exceed 0.1 percent for cigarettes, cigarettes and thin-cut smoking tobacco and 0.5 percent for other types of tobacco products, is indicated in the list by the word “flavors”;
3) a list of names of ingredients contained in non-tobacco materials. Ingredients included in the non-tobacco materials of a tobacco product are indicated by the categories of non-tobacco materials in which they are contained.
3. When compiling a report on ingredients, the mass of a tobacco product is considered to be the mass of one unit of piece tobacco product, cigarette, bidi, kretek), 750 milligrams of thin-cut smoking tobacco, 1 gram of other tobacco products (hookah tobacco, pipe tobacco, non-smoking tobacco products). The share of the ingredient in a tobacco product is calculated in accordance with the recipe of the tobacco product.
4. If the manufacturer and (or) importer conducted toxicological studies in relation to the ingredients or such studies were carried out on their order, the manufacturer and (or) importer in the report on ingredients are required to report the fact of toxicological studies and at the request of the federal executive body , which carries out the functions of developing state policy and legal regulation in the field of healthcare, submit to the specified federal body, within thirty days from the date of receipt of the request, information on the results of such studies, indicating the methods used, measurement techniques and types of measuring instruments. The fact of toxicological studies and their results cannot be a trade secret. 5. The federal executive body exercising the functions of developing state policy and legal regulation in the field of healthcare has the right, at its discretion, to disclose information contained in reports on ingredients
3. Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union and examination of tobacco products
3.1 Classification according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union
Tobacco products are classified in section IV of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, which is called “Finished food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and its substitutes" in group 24 entitled "Tobacco and industrial tobacco substitutes".
The group includes 3 product items:
2401- Raw tobacco; tobacco waste
1) Unprocessed tobacco in the form of whole plants or leaves in the natural state or in the form of dried or fermented leaves, whole or with the midrib removed, trimmed or untrimmed, crushed or chopped (including shaped pieces, but not tobacco ready for smoking).
This heading also includes tobacco leaves, mixed with the midrib removed and "moistened" ("sauced" or "soaked") with a liquid of suitable composition, primarily to prevent molding and drying out and to preserve flavor. ;
2) Tobacco waste, for example, waste from the processing of tobacco leaves or tobacco products (stems, midribs, trimmings, dust, etc.).
Explanations for commodity item 2401 are given in Volume No. 6 of the Explanations to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union.
a) Heat-cured Virginia tobacco is tobacco that is dried under artificial atmospheric conditions by adjusting heat and ventilation to prevent smoke, soot, and soot from coming into contact with the tobacco leaves. The color of cured tobacco usually ranges from lemon to dark orange or red. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
b) Burley tobacco (including Burley blends) "light shade cured" is tobacco that is cured under natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation are applied. Leaf color usually ranges from light tan to reddish. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
c) Maryland "light shade cured" tobacco is tobacco that is cured under natural atmospheric conditions and does not carry the smell of smoke, burning or soot if additional heat and air circulation are applied. Leaf color usually ranges from light yellow to deep cherry red. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
d) Fire-cured tobacco is tobacco that is dried in artificial atmospheric conditions using an open fire, from which the tobacco partially absorbs wood smoke. Fire-cured tobacco leaves are usually thicker than smoke-cured Burley or Maryland tobacco leaves. Leaf color usually ranges from yellowish brown to dark brown. Other colors and color combinations result from differences in ripening or in cultivation and drying technology.
Sun-cured tobacco is dried directly under the sun in the open air during the whole daylight hours.
This heading does not cover live tobacco plants (heading 06.02).
2401 30 000 0- Tobacco waste
In addition to the products named in the explanations of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union to commodity item 2401, this subposition also includes:
1. waste from processing tobacco leaves; in trade practice they are usually known as "scum", but are also called variously in member countries - "smalls", "winnowings", "sweepings", "kirinti" or "broquelins", etc. They contain impurities or foreign bodies such as dust, plant waste, textile fibers. Sometimes dust can be removed from them by sifting through a sieve;
2. waste tobacco leaves, known in trade practice as "siftings" and obtained by sifting the above waste;
3. waste obtained during the production of cigars, called “cuttings” and consisting of pieces of trimmed leaves;
4. dust obtained by sifting the above waste.
This subheading does not include waste tobacco prepared for sale as smoking or chewing tobacco, snuff or powdered snuff, or intended to be used after processing as smoking, chewing or snuff tobacco or powdered tobacco (heading 24.03).
2402 - Cigars, cigars with cut ends, cigarillos and cigarettes, of tobacco or tobacco substitutes;
This product item includes:
1) Cigars, cigars with cut ends and cigarillos (thin cigars) containing tobacco.
Such products can be prepared entirely from tobacco or from mixtures of tobacco and its substitutes, regardless of the ratio of tobacco and its substitutes in the mixture.
2) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading includes products prepared from mixtures of tobacco and tobacco substitutes, regardless of the ratio of tobacco and tobacco substitutes in the mixture.
3) Cigars, cut-off cigars, cigarillos (thin cigars) and tobacco substitute cigarettes, such as “smokes”, “cigarettes” made from specially processed leaves of a variety of lettuce that contains neither tobacco nor nicotine.
This heading excludes medicinal cigarettes (Chapter 30). However, cigarettes containing certain types of products formulated specifically for the purpose of smoking cessation, but which do not have medicinal properties, continue to be classified in this heading.
Explanations for subheadings.
2402 10 000 0- Cigars, cigars with cut ends, cigarillos and cigarettes of tobacco or tobacco substitutes
This subheading includes cigars, cigars with cut ends ("cheroots") and cigarillos (thin cigars), which are tubes of tobacco that can be smoked as is and which:
1. consist entirely of natural tobacco;
2. have an outer shell (wrapper) made of natural tobacco;
3. have an outer wrapper of the usual cigar color and a binder of reconstituted tobacco of subheading 2403 91 000 0, in which at least 60 wt. % of tobacco particles have a width and length of more than 1.75 mm and the shell of which has a spiral shape with an acute angle of at least 30 to the longitudinal axis of the tube;
4. have an outer wrapper of normal cigar color made of reconstituted tobacco of subheading 2403 91 000 0, the weight of each wrapper without mouthpiece and filter is not less than 2.3 g, with at least 60 wt. % of tobacco particles have a width and length greater than 1.75 mm, at least one third of the length of which has a perimeter circumference of at least 34 mm.
Provided that they satisfy the above requirements, products with a wrapper or wrapper and binder of reconstituted tobacco, which may consist partly of substances other than tobacco, are classified in this subheading.
2402 20 100 0 and 2402 20 900 0 - Cigarettes containing tobacco
Cigarettes are tubes of tobacco that can be smoked as they are and are not classified as cigars or cigarillos (see Explanatory Notes to subheading 2402 10 000 0).
Provided that they satisfy the above conditions, products consisting partly of substances other than tobacco are classified in these subheadings.
These subheadings do not include products consisting entirely of substances other than tobacco (subheading 2402 90 000 0 or, if the products are intended for medical purposes, chapter 30).
2402 90 000 0 - Other
This subheading includes cigars, cheroots, cigarillos and cigarettes consisting entirely of tobacco substitutes, for example, cigarettes made from specially prepared and processed lettuce leaves of various varieties and containing neither nicotine nor tobacco.
2403- Other manufactured tobacco and manufactured tobacco substitutes; tobacco "homogenized" or "reconstituted"; tobacco extracts and essences
This product item includes:
1) Smoking tobacco, including those containing tobacco substitutes in any proportion, for example, industrial pipe tobacco or tobacco for the production of cigarettes;
2) Chewing tobacco, usually highly fermented and moistened;
3) Snuff, more or less flavored;
4) Tobacco compressed or moistened to make snuff;
5) Industrial tobacco substitutes, for example, smoking mixtures that do not contain tobacco. However, products such as hemp are excluded (heading 12.11);
6) "Homogenized" or "reconstituted" tobacco, is made by agglomerating tobacco well separated from tobacco leaves, tobacco waste or tobacco dust, including on a tray (for example, a pulp sheet from the midrib of a tobacco leaf), usually made in the form of rectangular sheets or plates. It can be used in leaf form (as a wrapping tobacco) or shredded or chopped (as a filling);
7) Tobacco extracts and concentrates. They are liquids extracted from damp leaves by pressing or prepared by boiling tobacco waste in water. These products are used mainly for the production of insecticides and pesticides.
This heading does not include:
a) Nicotine (alkaloid extracted from tobacco) (heading 2939);
b) Insecticides of heading 3808.
Explanations for subheadings.
2403 10 100 0 and 2403 10 900 0 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Smoking tobacco is tobacco that has been cut or otherwise crushed, rolled or compressed into blocks that can be smoked without further industrial processing.
Tobacco waste suitable for smoking and contained in packages for retail sale is smoking tobacco if it does not fit the description of cigars, cigarillos or cigarettes (explanatory notes to subheadings 2402 10 000 0, 2402 20 100 0 and 2402 20 900 0).
Products consisting partly or wholly of substances other than tobacco are also classified in these subheadings, provided they meet the above definition, with the exception of products consisting entirely of substances other than tobacco and intended for medicinal purposes (Chapter 30).
These subheadings classify cigarette trims, which are a ready-made mixture of tobacco for the production of cigarettes.
2403 91 000 0 - “Homogenized” or “reconstituted” tobacco
Explanations are given for heading 2403, first paragraph, paragraph (6).
2403 99 1000 - Chewing and snuff tobacco
Chewing tobacco is tobacco in the form of tubes, strips, cubes or blocks, which are specially prepared for chewing, but not for smoking, and which are supplied in packages for retail sale.
Snuff is powdered or granular tobacco that has been specially processed so that it is suitable for snuffing rather than smoking.
Products which satisfy the above requirements and which consist partly of substances other than tobacco are classified in this subheading.
2403 99 900 1 - 2403 99 900 9 - Other
This subheading includes:
1. tobacco extracts and essences, as described in the Explanatory Note to heading 2403, first paragraph, point (7);
2. crushed tobacco (tobacco powder);
3. rolled, dried and fermented Brazilian tobaccos, pressed in spherical shells (Mangots);
4. bulk tobacco (air-expanded).
3.2 Customs clearance and examination of tobacco products
When researching tobacco products, the following questions are addressed:
1) the product is identified as tobacco waste or smoking tobacco;
2) the mass fraction of tobacco and impurities is determined, as well as the content of nicotine and tar;
3) a check is carried out to ensure that tobacco meets the quality requirements of the standard and certificate;
4) consumer qualities and wholesale market value are determined; The examination is carried out by experts from customs laboratories, as well as other experts appointed by customs authorities; any person with special knowledge in this area can be appointed as an expert (Article 138 of the Customs Code of the Customs Union).
When selecting control samples, it is necessary to comply with the established procedural procedure. These samples are sent for examination in packaged form, while tobacco products undergoing examination must have with them documents such as a certificate of conformity, various kinds of GOSTs, technical specifications, RCs and other documents relating to the regulations for the manufacture and quality of such products.
The certification system for tobacco and tobacco products includes:
1) The central body of the system (CSO) - the All-Russian Research Institute of Tobacco, Shag and Tobacco Products (VNIITTI) - organizes and coordinates the work, establishes the rules of procedure and management in the certification system, considers appeals of applicants regarding the actions of certification bodies;
2) Certification bodies (CBs) - identify products submitted for certification in accordance with the rules of the certification system, certify products, issue certificates, carry out inspection control over certified products, suspend or cancel the validity of certificates issued to them; 3) Accredited testing laboratories (Centers) - carry out tests of specific products or specific types of tests, then issue test reports for certification purposes.
According to Article 181 of the Tax Code of the Russian Federation, tobacco products are excisable goods. This is a product whose price includes an indirect tax (excise tax).
Customs clearance of excisable goods is carried out only if they are marked with excise stamps, since it is prohibited to sell excisable goods without such marking in our country.
A special feature of the procedure for registering such goods is the fact that the entire procedure is carried out by a separate division of customs - the excise post. After delivery of the cargo to the customs post, it must first be declared. The declaration is issued in four copies, one copy is given to the declarant, and the rest remain at the customs post for further operations.
Excise stamps are issued only if there is a license to import goods from the Ministry of Industry and Trade of the Russian Federation, as well as after the full amount of taxes, duties and other payments have been deposited into the account of the customs authority. To carry out the procedure for clearing goods, the customs post requires the following necessary information and list of documents: 1) Country of production and manufacturer;
2) Data with articles;
3) Commercial invoice;
4) Exact quantity of goods;
5) Cost;
6) Type and dimensions of packaging;
Excise cargo at the customs post is always double-checked according to the articles and is accepted only if all accompanying documents fully comply.
Taxation of excisable goods, including tobacco products, from 01/01/14 to 12/31/16 is carried out at the following tax rates, regulated by Article 193 of the Tax Code of the Russian Federation.
Table 2. Excise tax on tobacco products, which can be used to predict the nearest increase in excise taxes and the establishment of actual protectionist policies
Conclusion
This work is composed of three chapters that reveal the essence and features of the presence of tobacco products on the territory of Russia.
The first chapter examines the range of tobacco products, provides a market overview and provides a comparative analysis of corporations that supply various brands of tobacco products to our market, as well as the features and requirements for labeling, storage and packaging.
The second chapter examines consumer properties, gives the names and definitions of tobacco products, the composition of classic (yellow) tobacco, the diagram and dimensions of the most popular tobacco product in Russia - cigarettes. In the second part of the chapter, quality requirements were considered, which are regulated in Chapter 2 of the Federal Law of the Russian Federation dated December 22, 2008. No. 268-FZ “Technical Regulations for Tobacco Products”, and also analyzed the structure of the tobacco market in Russia by segment.
The third chapter provides a classification of tobacco products according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN FEA CU), examines customs examination, and also shows that customs clearance of tobacco products as excisable goods is carried out at a specialized customs department - an excise customs post.
tobacco commodity customs excise
List of sources used
Regulatory documents:
1) Customs Code of the Customs Union (TC CU), 2010
2) Commodity nomenclature of foreign economic activity of the Customs Union (TN VED CU), 2013
3) Federal Law of December 22, 2008 No. 286-FZ “Technical Regulations for Tobacco Products”
4) GOST 1505-2001 “Cigarettes. General technical conditions"
5) GOST 23650-79 “Raw fermented tobacco supplied for export. Technical specifications"
6) GOST 39335-2000 “Cigarettes. General technical conditions"
7) GOST 7823-2000 “Pipe tobacco. General technical conditions"
8) GOST 858-2000 “Smoking tobacco. General technical conditions"
9) GOST 8699-76 “Cigars. Technical specifications"
10) GOST 936-82 “Smoking shag-grain. General technical conditions"
11) GOST R 51087-97 “Tobacco products. Information for consumers"
Literature:
1) I.I. Tatarchenko. Examination of tobacco and tobacco products / L. Vorobyova, V. M. Poznyakovsky - Siberia: “Siberian University Publishing House”. 2009
2) V.A. Timofeeva. Commodity research of food products / V.A. Timofeeva - Rostov: OJSC “Moscow Textbooks”. 2005
3) G.G. Dubtsov. Commodity science of food products / G.G. Dubtsov - M: “Academy”. 2008
4) V.I.Krishtafovich. Commodity research and examination of food products / P.A. Zhebeleva, S.V. Kolobov, Yu.S. Puchkova - M: “Dashkov and K.” 2009
Posted on Allbest.ru
State regulation of the import of tobacco products in the Republic of Belarus. The procedure for the importer to purchase excise stamps, the documents required to obtain them. Requirements for labeling of tobacco products. Report on the use of excise stamps.
abstract, added 11/27/2009
Classification and characteristics of the range of emulsion-based decorative cosmetics, its consumer properties. Factors that shape and maintain quality. Features of customs regulation for import supplies of decorative cosmetics.
course work, added 05/25/2015
Honey as an object of foreign economic activity. Honey adulteration and the fight against it. Commodity characteristics of honey and beekeeping products. Analysis of the organization of customs examination (for safety) and certification of honey and beekeeping products.
course work, added 10/08/2011
State of production of meat and edible meat by-products. Classification and characteristics of the assortment of meat and edible meat by-products. The procedure for taking samples by customs authorities. Drawing up and execution of a conclusion on customs examination.
course work, added 10/08/2014
Classification of automotive products and consumer properties of cars. Car market in Russia and abroad. Technical examination of the car. Customs examination during customs control. Rights and responsibilities of a customs expert.
course work, added 12/11/2014
Assortment, classification and coding of precious metals and their alloys. Consumer values of products made from them. Methods for assessing the quality of precious metals and jewelry. The essence of their customs examination, the purpose and procedure for its implementation.
course work, added 01/12/2012
Classification of automotive products and consumer properties of cars. The state of the car market in Russia and abroad. Technical examination of the car. Stages and types of customs examination during customs control.
course work, added 01/22/2013
Education and development of customs expertise. Methods for assessing the quality of fabrics. Consumer properties of fabrics. The role of objective and competent examination of textile fabrics for modern Russia. Checking the amount of tissue presented to the expert.
course work, added 03/16/2016
Customs clearance of export. Documents required for registration of goods and vehicles under the customs regime for export. Export of goods from Russia. The TIR Carnet is a single document used by customs authorities as a cargo manifest.
abstract, added 01/11/2010
Classification of the range of men's shoes. Consumer requirements for the quality of footwear products. Causes and types of defects in men's shoes. Features, grounds and registration of the results of customs examination of the quality of men's shoes.
In the context of the implementation of the Federal State Educational Standard, it is of great importance. Over the course of decades, educational institutions have developed a system of work...
The manual discusses programs of domestic and foreign authors that are used in the work of modern...
How often do we see this monster with goat horns when we lay out Tarot cards. "Devil" is the personification of hell and death...
Navigation: Description and history of the map: To the side of the road there is a large oak tree, in its foliage birds find shelter and food...
Dear forum visitors, I am opening this topic for fans of Patrick Walesa's "Deviant Moon Tarot" deck. Tarot...
Tuscan order. Tuscan order, one of the five Roman architectural orders. The name is associated with Etruscan architecture...
LIBRETTO. If you love music (which you undoubtedly do, since you needed this book), then you'll probably...
Religion: paganism Birth: 942 (0942) Death: March on the Dnieper Family: Rurikovich Father:...
Masaccio (actually Tommaso di Giovanni di Simone Cassai (Guidi), Tommaso di ser Giovanni di Guidi; December 21...
(Published in Tel Aviv in 1958. Transmitted with minor abbreviations). Jews! Love each other,...
Take a ladle or saucepan and pour milk and cream into it. Add vanilla sugar (sugar with vanilla seeds). IN...
Hello everyone! Today we have a very tasty and simple recipe in front of us - sausages in dough in the oven. Do you feel...
Avocado is one of the healthiest fruits. This is a real storehouse of vitamins and nutrients. And him...
Roast pork is an ideal tasty and satisfying dish that can feed the whole family. Mistresses...
The manual discusses programs of domestic and foreign authors that are used in the work...
How often do we see this monster with goat horns when we lay out Tarot cards. "Devil" is the personification of hell...