The goods classified in heading 3303 TNVED include perfume in liquid form, in the form of a cream, as well as toilet and eau de parfum.

The basis for the production of liquid perfumery products is highly concentrated ethyl alcohol, in which essential oils, flower extracts or mixtures of synthetic fragrances are dissolved.

Perfumes, eau de parfum and eau de toilette differ in the concentration of essential oils and fragrant substances - the highest content of fragrant substances in perfume, the least in eau de toilette. It should be noted that in the production of perfumes, synthetic fragrances are mainly used for fragrances. Natural essential oils are used only in the production of expensive exclusive brands.

The perfumery market is represented by a significant variety of imported products. Along with the perfumery of selective brands (expensive, exclusive perfumery of the "luxury" class), cheaper goods of well-known brands, the so-called class "middle-market" (middl-market) H "mass-market", are imported.

It should be borne in mind that the division of perfumery into classes is rather arbitrary, since in some cases, under the same trademarks, perfumery can be produced, which can be attributed to any of the listed classes.

The list of the main trade marks, the perfumery of which belongs to the class "luxury", "middle-market" and "mass-market", is given in Table 1.

Exclusive perfumes, as well as middle-market and mass-market, are produced in Western Europe, the USA, and Japan.

The cheapest perfumery is also imported to Russia, produced in Western Europe under unknown trademarks, as well as produced in the Baltic countries, the countries of Southeast Asia and the Middle East, as well as in the CIS countries.

When carrying out customs control of perfumery products in order to identify goods of selective brands, as well as the class "middle market" and "mass market", one should pay attention to the following parameters:

• country of origin, address and barcode on the package;
• the color of the liquid (as a rule, expensive perfumes have natural shades or neutral shades of various colors);
• packaging (most often luxury perfumery products, packed in a cardboard box, are wrapped in cellophane film, in place of gluing which is put the manufacturer's trademark, or a sticker with the manufacturer's or distributor's contact information).

Of all types of perfumery products, perfume has the highest value, followed by eau de parfum, and eau de toilette has the lowest cost. The most expensive perfumery belongs to the "luxury" class, its cost, as a rule, is higher than the products of the "middle-market" and "mass-market" classes

The estimated cost of perfume is:

• middle-market class - from $ 25 / kg,
• class "mass market" - from 10 USD / kg,
• unknown brands produced in Western and Eastern Europe, the Baltic countries, the countries of Southeast Asia and the Middle East, as well as the CIS countries - from $ 5 / kg.

The estimated cost of eau de parfum and eau de toilette is:

• middle-market class - from $ 10 / kg,
• class "mass market" - from $ 5 / kg,
• unknown brands produced in Western and Eastern Europe, the Baltic countries, the countries of Southeast Asia and the Middle East, as well as the CIS countries - from USD 3 / kg.

The goods under consideration classified in heading 3304 of the TNVED include:

• lip make-up products: lipstick in solid and liquid form, lip pencils, gloss, balms, lip scrubs, etc.;
• eye makeup: eye shadow and mascara, eyebrow tint pencils, liquid eyeliner, etc.;
• manicure and pedicure products: nail varnishes, nail polish products, nail polish removers, deburring products and other products;
• face powder (including compact), powders for children, other powders;
• other cosmetics and skin care products (except medication): makeup, cosmetic creams, cold creams, makeup creams, cleaning (washing off) creams, nourishing creams (including those containing royal jelly), tonic lotions, barrier creams against irritants, sunburn and sunburn creams, formulations against acne and acne (except medication), toilet wine vinegar with perfumed alcohol, petroleum jelly, packaged for retail, etc.

The cost of the listed goods depends primarily on the brand and country of origin. Based on these criteria, well-known brands of beauty products can be divided into three main categories:

exclusive luxury cosmetics, middle-market and mass-market cosmetics, which are produced mainly in Western Europe, the USA and Japan.

In addition to cosmetics of famous brands, cosmetics of unknown brands are produced in Western Europe, the cost of which may be lower than the prices of the "mass market" class. Cheap cosmetics are produced in Eastern Europe, Southeast Asia and the Middle East, as well as in the CIS countries. It should be borne in mind that the distribution of cosmetic products by classes depending on the brand and country of origin is conditional, since cosmetics are also supplied from the countries of Southeast Asia, which can also be classified as "luxury" (for example, creams with golden threads from China) and other classes. A list of well-known brands of cosmetic products belonging to different classes is shown in Table 1.

It should be borne in mind that the cost of cosmetics may vary depending on its purpose, capacity and type of container and packaging (glass, plastic, metal).

The most expensive cosmetics are of the "luxury" class. Its cost varies and can be either close to the level of the cost of middle-market cosmetics, or exceed it.

The estimated cost of cosmetics is:

middle market class:

• lip and eye makeup - from $ 25 / kg,
• powder - from 15 USD / kg,
• means for manicure and pedicure - from 12 USD / kg,
• other cosmetics - from USD 12 / kg;

class "mass market":

• lip and eye makeup - from $ 15 / kg,
• powder - from $ 8-10 / kg,
• means for manicure and pedicure - from 8-10 USD / kg,
• other cosmetics - from 8-10 USD / kg Estimated cost of cosmetic products of unknown brands produced in Western and Eastern Europe, the Baltic countries, Southeast Asia and the Middle East, as well as CIS countries - at least 3-5 USD / kg (while the more expensive product is usually lip and eye makeup).

The goods under consideration classified in this heading include shampoos containing soap or other organic surfactants, as well as pharmaceutical or disinfectant auxiliaries, hair perm or straightening agents, hair sprays, diamonds, hair oils, creams, lipsticks and fixing products for hair styling, dyes and hair brighteners, balms for rinsing hair, etc.

Mainly supplied to Russia are hair products of such brands as Palmolive, Schauma, Seborin, Nivea, Head & Sholders, Timotei, Pontine, SanSilk, Elseve, Wella, Londa, Live, Palette, Taft and others, which are produced in France, England, Germany. , Spain, Italy, Greece, the Netherlands, Slovenia, Hungary, Romania, USA, Poland, Turkey, which can be conditionally classified as "mass market".

The cost of the goods in question may fluctuate depending on the type of goods, brand name, country of origin, capacity and type of packaging.

The cheapest product is hair shampoos, their cost is $ 1,1-4 / kg. The cost of shampoos is influenced by the presence of various additives, including pharmaceutical ingredients. The cost of such shampoos can be $ 5-13 / kg.

Hair dyes are a more expensive commodity; their cost ranges from $ 2 to $ 8 / kg. At the same time, the cost depends on the brand and the country of origin (the cheapest from Bulgaria, Turkey, the CIS countries, the countries of Southeast Asia), as well as the durability of the paint and its constituent components.

The cost of hair sprays and lotions is $ 3-7 / kg. At the same time, insignificant quantities of hair products of well-known brands, which can be classified as "luxury", are imported into Russia, the cost of which is 5-15 USD / kg. In this class, as a rule, shampoos are also the cheapest goods, and lotions, sprays and other hair products (for example, a perfumed hair veil, which can cost $ 30 / kg or more), are the more expensive ones.

The commodities in question classified in this heading are toothpastes, dental and denture cleaners, mouthwash elixirs and cavity fragrances. mouth.

In the Russian Federation, oral hygiene products are imported mainly from England, Germany, Poland, Brazil, Turkey, the USA, Bulgaria, Romania, India, China, and the CIS countries. Their estimated cost is $ 1,5-5 / kg. At the same time, in the listed countries, oral hygiene products are produced both by unknown brands and under well-known brands of transnational companies, which accordingly affects the price.

The cost of dental products, in addition to the brand and country of origin, also depends on their constituent components. In particular, the cheapest toothpastes are made on a chalk base and may also contain calcium and fluoride.

Toothpastes of the middle class, in addition to chalk, calcium and fluoride, contain extracts of medicinal herbs.

High-end toothpastes are made on a softened abrasive base and contain antibacterial components (for example, triclosan) and other additives. Such pastes are 2 times more expensive than chalk-based pastes.

In small quantities, high-class dental cleaning products are imported into the Russian Federation, the cost of which can be about $ 10 / kg.

The commodities classified in this heading include shaving creams and foams containing soap or other organic surfactants, aftershave lotions, individual deodorants and antiperspirants, bath formulations, hair removers.

The goods listed above are imported into the Russian Federation from England, France, Germany, Italy, the USA, the Netherlands, Poland, Bulgaria, designed mainly for the average consumer.

The cost of goods in this group is: bath compositions - from 1,5 to 7 dollars / kg, shaving products - from 2 to 15 dollars / kg, deodorants and antiperspirants - from 1,5 to 10 dollars / kg.

At the same time, the goods under consideration may differ in price depending on the composition, capacity and type of packaging, as well as quality characteristics. For example, among deodorants and antiperspirants, the cheapest are aerosol deodorants, roll-on deodorants and in the form of sticks, and the most expensive are antiperspirants made on a gel and cream base.

Shaving products, bath compositions, deodorants and antiperspirants of well-known brands are also imported into the Russian Federation, the cost of which ranges from $ 15 / kg and more.

When controlling the customs value of the goods in question, it is necessary to take measures to fill in column 31 DT in strict accordance with regulatory documents with the obligatory indication of the names of all imported goods, their trade marks, the quantity of goods of each name and other characteristics that make it possible to unambiguously identify the imported goods. In addition, the following should be kept in mind:

• goods of well-known companies with representative offices in the Russian Federation, as a rule, are not sold to Russia in the form of stock lots at low prices;
• the prices of perfumery and cosmetic products in invoices (invoices) are indicated per unit (piece) or for several pieces (box).

The decision on the declared customs value of the goods under consideration by the declarant can be made only if there is reliable, complete information in the shipping, commercial, customs and other documents that allows to uniquely identify productimported into the customs territory of the Russian Federation.