standard summary project fiche 1....14.04.2003 1 standard summary project fiche 1. basic information...
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STANDARD SUMMARY PROJECT FICHE
1. Basic Information
1.1. CRIS Number: 2003/004-582.01.01Twinning light EE03-IB-FI-02
1.2. Title: Establishment of a customs laboratory1.3. Sector: Administrative capacity - Customs1.4. Location: Estonia
2. Objectives
2.1. Overall objective:
Reinforcement of the administrative capacity of Estonian Customs to ensure EUcompatible performance in customs laboratory related operations.
2.2. Project purpose:
Development of a Customs Laboratory Network to achieve the operational capacity,which includes legal basis, management policies, analytical equipment, analyticalmethods, training programmes and working methods, required to perform the fullrange of duties for customs purposes in line with the EU best practice.
Competent classification decisions made by Estonian Customs in compliance with EUrequirements resulting in the correct assessment of customs duties and taxes:
• ensuring the correct classification of goods in accordance with theHarmonized System and the EU combined nomenclature, for assessing thecorresponding import/export duties and taxes and in order to control thefulfilment of other requirements, among these restrictions and prohibitions.
• analysing the goods, regulated by the EU Common Agricultural Policy,establishment of import/export charges introduced under specificarrangements applicable to certain goods resulting from the processing ofagricultural products.
2.3. Accession Partnership and NPAA priority
• Accession Partnership (AP)
Customs Union
Re-inforce administrative and operational capacity including border control; developcapacity in the field of revenue collection and on all customs procedures related totariffs; improve co-ordination between the relevant bodies as regards enforcement andrevenue collection of duties; improve capacity of customs laboratories.
• NPAA 2002 priority
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Chapter 25 – Customs Union
25.1 – Implementation of the Customs Code, including training of customs officialsand customers for implementation of the code, readjustment of customs informationsystems, translation/publication of the documentation on classification and origin ofgoods, uniform application/simplification of customs procedures and risk assessment;
25.3 – Training on implementation of tariff measures for customs officials and forbusiness community according to the Gevernemnt action plan deadlines.
25.11 – Implementation of the Action Plan for bringing the border control intocompliance with the EU requirements, Transfer of the know-how, Training thecustoms officials, Bringing the technical equipment into conformity with the EUrequirements (mobile x-ray equipment, hidden survey cameras, radio communicationsystems, night observation instruments, land and water transport means)
25.13 – Increasing the Customs enforcement capacity and the quality of client service.
2.4. Contribution to National Development Plan
N/A
2.5. Cross Border Impact
N/A
3. Description
3.1. Background and justification:
As regards Estonia’s preparations for the accession to the European Union, all therelevant documents (Acquis, Blueprints and Gap Analysis, NPAA, etc) have stated anumber of shortcomings in the administrative capacity of Estonian Customsorganisation. Although Estonian Customs Board (ECB) has made good progress andhas achieved expected results in recent years, many qualitative changes still need tobe made in key areas.
Given that the eastern border of Estonia will be the future external border of the EUwith Russia upon Estonia´s accession to the European Union, the crucial issue will bethe Estonian Customs capability to ensure correct revenue collection and to protectthe European Community against illegal trafficking of drugs, restricted or prohibitedgoods, poisonous chemical substances, excise goods, etc. In order to be able toundertake the above stated obligations, it is required to increase the Estonian Customsknowledge and operational capacity in applying the effective border and inlandcontrols. To achieve this goal due attention should be paid on the identification of thegoods that are carried across the Estonian customs frontier. In many occasions correctidentification and proper classification of commodities is impossible without havingcarried out laboratory analysis of the samples taken.
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A potential constraint has been established on ECB’s capacity to ensure the uniformapplication of customs procedures, specifically with regard of proper classification ofgoods. In many EU Member States there are special laboratories for use by customsauthorities only acting as central laboratory concentrating all the services needed byenforcement structures. At present ECB relies on the analysis of customs samples by anumber of private laboratories, in which the knowledge of the legal framework andanalytical methods are limited. In addition, Estonia should be able to issue BindingTariff Information after accession.
Current situation
The definition of different types of analyses was based on the list of analyses of FinnishCustoms Laboratory that was adjusted to the need of Estonian customs. Alsoinformation from Latvian, Lithuanian, Dutch and Danish customs laboratories wastaken into consideration while preparing the list. Upon accession to the EU thefollowing analyses will be needed by the ECB:
1) Analysis of food products:a) content of sugar, proteins, starch, fat, etc in food products;b) content of additional substances in food products (bromide, ferro, etc.);c) analysis of micro-organisms in food products (yoghurt);
Currently these analysis are ordered from the laboratories of the Veterinary and FoodAdministration and of the Plant Production Inspection, according to a concretequestion the analyses are carried out in the following laboratories:
• EERC together with the branches;• The Central Laboratory of the Health Protection together with the
branches;• Sanitary hygiene laboratories, among these the central chemical
laboratory and the microbiological laboratory;• OÜ Areto;• OÜ Health Protection Centre F.O.P. Service;• Veterinary and Food Laboratory together with the branches;• Plant material control centre, among these the grain- and plant material
laboratory, and the residue- and contaminating substances laboratory.
2) analysis of drugs and their contents:a) natural drugs;b) drugs of synthetic origin;c) content identification of precursors.
Currently these analysis are ordered from the Forensic and Criminalistics Centre.
3) analysis of tobacco products:a) content of clove oil;b) determination of drying method.
Currently these analyses can be ordered from the Finnish (also other contries)Customs Laboratory.
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4) analysis of alcohol:a) control of alcohol as to alcohol contentb) determination of production method and components
Currently these analyses are ordered from OÜ Areto.
5) Analysis of other goods:a) Content of food additives (pills and capsules)b) Determination of constituent materials in textiles, plastic materials, rubber and
metal alloysc) Determination of types of timber and processing methods. Determination of
type of paper, constituents and processing staged) Determination of type and production methods for leather
There are no such laboratories, having accreditation for carrying out thecorresponding analyses, in Estonia. In order to get an expert opinion, the assessmentsof experts of the TTU Chemistry Institute Laboratory have been used
6) specific tasks of customs enforcement:a) identity of compared samples;b) raw material compatibility to the manufactured product;c) analysis of the precursors.
In order to get expert opinions, usually the assistance of experts of the TTU ChemistryInstitute is used.
7) Issuing of BTIs (e.g. for textiles) may need laboratory support.
Establishment of a customs laboratory network
The Strategy for the Establishment of a Customs Laboratory establishes the tasks of acustoms laboratory and scope of analyses planned up to 2005. The goal is that thecustoms laboratory will function as a structural unit of ECB in future. Need foranalyses has been identified by the commodity groups separately at import and export.
To ensure EC compatible customs laboratory activity in Estonia the ECB has optedfor a solution of buying in the services from the available providers. Through publicprocurement carried out in summer 2002 a partner to act as the customs laboratory hasbeen chosen. The Estonian Environmental Research Centre (EERC) was contractedon October 14th, 2002 for four years for this purpose. The description of publicprocurement process is given in Annex 9.
According to the Contract between ECB and EERC:- EERC is taking samples of goods upon request of ECB and- The result of the relevant analysis, examination, evaluation or other activityperformed on samples, specimens or other objects are provided by the ECB or takenby the EERC upon the ECB request, which will allow the ECB to determine the tariffclassification of the studied object in accordance with Nomenclature, as well as toapply tariff or non-tariff measures or to make decisions in matters concerning the
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nature, origin and utilisation of goods, as well as the use of these as evidence in pre-court or court procedures.
The Contract determines how the services shall be ordered from the laboratory, howthe work shall be delivered and accepted, how the payments to EERC for servicesrendered shall be effected, the responsibilities of the parties and the conditions foramending or terminating of the contract. The contract is in force until 31.12.2006.
Forms of documents to be used for communicating with the laboratory have beenadded to the Contract. Names of customs officers who have the right to place ordersfor the laboratory have been indicated in the Contract as well as the procedure fordelivery and acceptance of performed jobs and the price list. Price list is based onhourly rates, transport costs are calculated on the basis of travel distance inkilometres.
EERC has envisaged employing 7 persons once the customs laboratory is fullyoperational: a manager, 5 analysts-chemists (4 of these with academic degree), aspecialist and a logistical operator. Two analysts-chemists are already working withcustoms matters full time, the others will be relocated once laboratory is fullyoperational. At present EERC employs about 100 laboratory workers all aroundEstonia, which means that in case of big work volumes it will be possible to use thework force and facilities of other sub-units of EERC.
A Feasibility study was carried out in October 7-8, 2002 under the Danish bi-lateralprogramme “Support to Tax and Customs Administration in the Republic of Estoniato prepare for EU membership” (see Annex 12). The scope of the feasibility studyincluded:
• assessment of the preliminary list of laboratory equipment in the light of theforeseen tasks delegated to the laboratory
• assessment of the equipment already available in other public laboratories (egEERC, market surveillance laboratories, forensic laboratory and others)
• independent assessment of cost of the listed equipment and recommendationsfor improvements of the list of the needed .laboratory equipment
• assessment of the volume of analyses necessary for the Estonian Customsbased on submitted prognosis by ECB in order to assist in drawing up thebudget of ECB for purchasing annually the laboratory services
• recommendations for the competences of the laboratory staff and their trainingneeds.
• assessment of the preliminary draft list of laboratory analysis
At the meeting on October 29th, 2002, the final report of feasibility study waspresented to ECB. The minutes of the meeting are attached to the fiche as Annex 14.At the meeting it was decided that Estonia should use the 3rd option recommended inthe report for establishing a customs laboratory. 3rd option foresees the integration of acustoms laboratory into a larger laboratory unit using subcontractors as there are lotsof advantages:
• better use of equipment and personnel;• cheaper and better quality system:;• cheaper and faster analyses;
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• skilful personnel as due to career possibilities and professional challenges;• much better possibilities of developing new methods and improved old
methods.
Full list of analysis done by EERC and by the other laboratories through subcontractsis added to the fiche as Annex 16.
The following analyses will still be subcontracted:• analyses of drugs and their contents• analyses of tobacco products• microbiological analyses• non-instrumental analyses (mostly of food products)
Private laboratories will continue to render services to their clients. Institute ofchemistry will continue with its main task – providing higher education for studentsand doing research work. Scope of work of state owned laboratories would remain thesame.
The tender dossier together with technical specifications for the supply of necessarylaboratory equipment will be prepared using the resources of the project ES 2002/000-266.01.01. After the project completion purchased laboratory equipment will be usedby EERC pursuant to the respective agreement concluded between ECB and EERC.EERC is obliged to ensure the proper use and maintenance of the laboratoryequipment for four years.
In order to start the Customs Laboratory it is necessary to prepare the methodology ofall necessary analyses, measures for quality management and to train the laboratorypersonnel in the field of Customs, so that the decisions to be taken for the Customspurposes would be correct. Institution building support should therefore also beprovided by the Phare project.
In addition to the external training needs specified in 3.4.2. ECB already started toorganise the internal training of the Customs Laboratory officials as follows:o all the Customs Laboratory officials are invited to attend the basic
classification training "Harmonized Codes”, duration 5 days, ECB experts astrainers. ECB organises such training on a regular basis, it is a part of Customsofficials’ training programme;
o for the Customs Laboratory officials, responsible for making classificationrecommendations, ECB organises a special training with the duration of 3days, handling specific questions on classification, also norms of proceedingswhen handling violations of customs regulations;
o the laboratory staff has a constant possibility to turn to ECB with theirquestions as a contact person has been nominated by the ECB;
o ECB and EERC organise regular meetings to discuss and evaluate the co-operation.
3.2. Linked activities:
Project No Name Phare Amount € Status
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ES0005-1Ministry ofEconomicAffairs
Phare 2000 MarketSurveillance Project aims todevelop operational marketsurveillance service accordingto EU requirements, what willbe carried out by institutionsresponsible for marketsurveillance. At the end of theproject, following outputsshould be achieved:• Market surveillancestrategy document,implementation plan, financingplan, HRD plan completed• Draft legal frameworkfor efficient horizontal marketsurveillance system• Trained staff in marketsurveillance institutions
1 700 000 ongoing
Ministry ofEnvironment
Phare 2003 Development ofEstonian Fuel QualityMonitoring and InspectionSystem aims to improveorganisational efficiency forfuel quality monitoring,analysis, reporting, enforcementand market surveillance
Planned for2003
ES0005-2 Phare 2002 projectComputerized Master TariffSystem aims to provide timelyand accurate tariff informationfor Estonian customs servicesfor applying customs, VAT andexcise duties in conformity withthe community acquis incustoms
2 100 000 ongoing
ES20002/000-266.02.01
Phare 2002 (I) projectIntegration of the EstonianCustoms information systemwith the DG TAXUDcomputer systems andmodernisation of basiccustoms procedures aims tointroduce electronic monitoringand control over the movementof goods in accordance with therequirements for accession tothe EU
3 200 000 ongoing
Ministry ofFinance
Phare 2002 (II) projectReinforcement of the
3 000 000 In preparationphase
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Customssector
Administrative andOperational Capacity of theEstonian Customs Board aimsto reinforce the administrativeand operational capacity of theECB, complete theapproximation of customslegislation to EU requirements,reorganise and train EstonianCustoms administration throughintroducing the best practices ofMember States and improveservices provided to thebusiness community
Technical Expertise Mission to the ECB in Tallinn on 31 October 2001 to 2November 2001 by drs G.J.Sluis, director of the Dutch Customs Laboratory, acting asa member state expert. During the mission the preliminary feasibility study on the costand scope of customs laboratory was prepared (Annex 8).
Consultancy on customs laboratory under the Danish FEU Programme from 29th ofApril till 30th of April 2002 by Mr Per Sorensen and Mr Niels Linde Olsen. Theirreport is attached as Annex 10.
3.3. Results:3.3.1 The customs laboratory delivers 5000 analyses per year at accreditation level3.3.2. Laboratory equipment for customs purposes procured and in use.3.3.3. Laboratory staff and customs officials trained, training session to an EU
country conducted3.3.4 Preparation for accreditation on customs classification started
3.4. Activities:
3.4.1 Contract 1: Procurement of laboratory equipment for customs purposes(Phare 311 000 EUR)
The results of the above mentioned feasibility study will form the basis for theprocurement tender preparations which will be carried out under the project ES2002/000-266.01.01. Terms of Reference of the mentioned assignement is currentlybeing prepared.
Based on the aforementioned the following items should be procured:
• Gaschromatograph - mass spectrometer detection (GC-MSD)• Gaschromatograph (GC) with Flame Ionisation Detection (FID)
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• High Pressure Liquid Gaschromatograph (HPLC-RI)• Chromatograph for high pressure liquids with an ultraviolet detector (HPLC-UV)• Fourier - transform infrared spectrometer (FT-IR)• Ultraviolet spectrophotometer (UV)• PAAR density measurement instrument• Kjeldahl protein analyser• Leco• Immuno electrophoresis apparatus• Polariometer
The list of equipment including indicative market price per item is attached as Annex13. The estimated price of the equipment is 415 000 €. The price includes installation.Manufacturer shall provide user training and the estimated price for it is 20 000 EUR(5% of investment).
3.4.2 Contract 2: Twinning light for training of laboratory staff and customsofficials, preparation for accreditation (Phare 110 000 EUR)
STE 1 (or pool of experts): Training (4 months, Phare 63 120 EUR)
Tasks (in 2003):• Preparation of the training plan for the forthcoming seminars and training sessions• Preparation and conduct of awareness seminars for 60 customs officials
As a result of these seminars customs officers will become aware of how thelaboratory functions, how the samples of goods are taken, how to fill in the orderform to the laboratory and how the classifiation decisions about goods underinspection are made.
• Preparation and conduct of training for 15 customs officials responsible for co-operation with different laboratories (handling difficult cases, formulatingquestions for using laboratory services, using laboratory analysis etc.)Trainees will be the customs officers of Regional Customs Houses whose task isto communicate with the laboratory: 2-3 officials from each CH plus 2 officialsfrom Customs HQ and 1 reprsentative of Customs Investigation Service. 1-2persons from the laboratory will also attend. All the commodity groups will bediscussed during the training, focusing on goods in relation to which it is difficultto make correct classification decisions and how to determine NEC code of goodsbased on the results of analysis made by the laboratory.
• Preparation and conduct of an external training session to an EU customslaboratory
• Compilation and translation of: Customs Laboratory's quality handbook (samples)and internationally recognized methods, suitable for the Customs Laboratory, forchemical analyses
• Drafting guidelines or instructions on taking samples, packing them,transportingthem etc.
Tasks (in 2004)• Consultations of laboratory staff on practical implementation of EU regulations
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Profile of expert(s):
• experienced training co-ordinator with knowledge of customs laboratorymanagement and tarriff classification
• at least 10 years of professional experience in customs laboratory work• good English (oral and written)• good communication skills• good computer skills• good organizer
Study tour (Phare 15 300 EUR)
An external training session to an EU customs laboratory for 6 persons including thelaboratory assistants of EERC for 15 days.
The external training is foreseen to obtain practical working experience in thefollowing fields: work arrangements of a customs laboratory, taking and analysingsamples, quality system, making classification decisions
The study tour also includes a component of user training of the procured equipmentin addition to the manufacturers’ training carried out in Estonia.
The external training visit is seen as a follow up to the training sessions held inEstonia that will address more theoretical aspects of the work of the customslaboratory and provide all background information needed. The training tour shalldirectly be based on the topics covered during the training sessions in Estonia. Theemphasis of the training visit is placed on practical implementation of everyday workof a customs laboratory. The knowledge and practical experience will be transferredto relevant staff working at EERC, ECB and the 5 Customs Houses.
STE 2: Consultancy (2 months, Phare 31 580 EUR)• Step-by-step introduction of a Quality management system and accreditation of a
package of laboratory methods for analysis of certain goods in compliance withEN 17025 – preparation of the methodology
• Translation of methods to be used on the purchased equipment into EstonianThe expert is expected to:
o advise the officials of EERC in drawing up documents foraccreditation of methods;
o find suitable partner laboratory (-ies) for carrying out intercalibrations;o look through the documents prepared by the EERC for receiving
accreditations
• Profile:• good experience of quality management system and accreditation of a customs
laboratory• full university degree• good computer skills
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• good communication skills• good English (oral and written)• good organizer with at least 5 years of professional experience in his/ her field of
expertise
3.5 Lessons learned
Recommendations set forth in Final assessment Report for Phare assistance fundedunder the Customs and Statistics programme (ES-9620) produced by the EC’s OMASConcortium in November 2000 (R/ES/CUS/00028) include:
• Management recommendations: ECB should consider advanced technical andfunctional training courses for selected HQ staff and train a selection ofmanagers in the techniques of Project implementation, including planning andestimating, risk assessment, budget control and staff management;
• Design recommendations: any future assistance should be based upon acoherent system of objectives, planned activities and measurable indicators ofachievement, risks to implementation and appropriate Special conditions.Long-term finance and other resource planning and service management issuesshould be addressed more carefully during the Project initiation phase.
Interim Evaluation of the European Union Phare Programme (IE/EE/FIN/02.041)which has been prepared by the EMS Consortium during the period from May 2002 toAugust 2002 that covers Finance sector states that the beneficiaries make a proper useof Phare assistance and increasingly take a stronger role in programmemanagement.The immediate objectives are widely achieved and the effectiveprogramme implementation demonstrates the positive impact on achieving the widerobjectives of the agreed reforms.
ECB’s experience from previous Phare and bilateral projects implementation(considering the lessons learned) has shown that the most important issue is tocompile a logical project proposal (identifying the problems, set realistic objectives,results, activities, management organisation, objectively verifiable indicators,monitoring). After the Project Fiche has been considered acceptable the tenderingshould be as smooth as possible. The preparatory work (as drafting tender documents)should be done in time.
In order to implement the recommendations, ECB has nominated an overall projectmanager and persons responsible for the equipment and training/consultancycomponent. Short-term advisors have provided consultation through bi-lateralassistance and the TAIEX programme.
4. Institutional Framework
• Ministry of Finance (MoF) – overall co-ordination of Phare programmes inEstonia. MoF will also be the main responsible authority for theimplementation of the project.
• Estonian Customs Board (ECB) – as the beneficiary institution (see Annex 7).Responsible department for the implementation of the project is the Customs
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Enforcement Department, whose main task is to develop and introduce themeasures ensuring compliance with the effective Customs Code and otherlegal acts under customs direct control and responsibility.
• Central Financing and Contracting Unit (CFCU) of the Ministry of Finance–as Implementing Agency responsible for tendering, contracting anddisbursements.
Purchased laboratory equipment will be delivered and installed at the premises ofMinistry of Environment (EERC Laboratory). The equipment will be used by theEERC pursuant to the respective agreement concluded between ECB and EERC.
All the equipment produced under Phare project will belong to the Republic ofEstonia and will be entered into the State Property Register. The same practise hasbeen followed for previous Phare supplies as well. Exclusively the Government ofEstonia makes all decisions concerning the further destiny of the equipment. Theministers of relevant ministries (Environment, Economy and Finance) will concludesimilar contracts with EERC laying down the provisions that the equipment shall beused for implementation of national programmes and international obligations.Consequently, EERC has no legal right to use it for fee-generating purposes.
Background information on EERC is attached as Annex 4. The EstonianEnvironmental Research Centre (EERC) is a joint stock company whose all sharesbelong to the Republic of Estonia. The share capital of EERC amounts to 22.7 millionEEK. The manager of this capital is the Ministry of the Environment and the Ministerof the Environment is the representative of shareholders at the general meeting ofshareholders.
EERC is directed by shareholders’ meeting and Supervisory Board, which consists offour members, 2 of which are appointed by the Minister of the Environment and 2 bythe Minister of Finance for a 5-year period. The Chairman of Supervisory Board iselected amongst the candidates proposed by the Minister of the Environment. Therights and responsibilities of the Supervisory Board are defined in the articles ofassociation of the EERC.
The Directing body of EERC is the Management Board, which represents and directsit.
The Management Board of EERC consists of a director (also Managing Director) andtwo members (Vice Directors) and is elected by the members of Supervisory Boardfor 3-years period.
Legal relationship between ECB and EERC is prescribed in the agreement betweenECB and EERC signed on October 14th, 2002 (Annex 11). The subject of theagreement is taking samples of goods upon the request of the Customer by theContractor and the result of the relevant analyses, examination, evaluation or otheractivity performed on samples, specimens or other objects provided by the Customeror taken by the Contractor upon the Customer’s request, which will allow theCustomer to determine the tariff classification of the studied object in accordance withNomenclature, as well as to apply tariff or non-tariff measures or to make decisions in
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matters concerning the nature, origin and utilisation of goods, as well as the use ofthese as evidence in pre-court or court procedures.
The results of the analyses done by EERC form the bases for classification decisions.Only customs is authorised to make classification decisions.
The equipment will be used by the EERC pursuant to the respective agreementconcluded between ECB and EERC after the procurement of the equipment.
EERC has envisaged employing 7 persons once the customs laboratory is fullyoperational: a manager, 5 analysts-chemists (4 of these with academic degree), aspecialist and a logistical operator. Two analysts-chemists are already working withcustoms matters full time, the others will be relocated once laboratory is fullyoperational. At present EERC employs about 100 laboratory workers all aroundEstonia, which means that in case of big work volumes it will be possible to use thework force and facilities of other sub-units of EERC.
5. Detailed Budget
Phare Support (EUR) TOTALInvestmentSupport
InstitutionBuilding
TotalPhare(=I+IB)3
NationalCofinancing4
IFI
Contract 1Supply -Procurement ofequipment (5 %for user training)
311 000 311 000 104 000 415 000
Contract 2Twinning Lightfor Training oflaboratory staffand customsofficials,preparations foraccreditation
110 000 110 000 6 000 116 000
Total 311 000 110 000 421 000 110 000 531 000
National co-financing
National co-financing 2003 2004 TOTALState budget 104 000 104 000Estonian Customs Board 6 000 6 000Total national co-financing 110 000 110 000
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The amounts for co-financing indicated in the table correspond to cash co-financing.In addition, in-kind contributions from the Estonian administration for effectiveimplementation of the twinning/twinning light/TA may be further detailed in thetwinning covenant/Terms of references.
The co-financing expenses will be monitored by the beneficiary and the NAO . Forthe earmarked co-finance, a clear and verifiable set of costs will be provided. Thebeneficiary will define which budget lines are the source for cofinance. Flow andstock data on co-finance will be submitted quarterly for steering committees, twice ayear to the Sector Monitoring Working Group.
Estonian Customs Board, together with the NAO commits to sound financialmanagement and financial control.
National co-financing will be used to cover study tour’s transportation costs of theEstonian participants. ECB will also provide the expert(s) with the office facilities forprofessional use (incl office space, access to telephone, fax, photocopies, computerfacility and secretarial support).
National co-financing 2003 2004 TOTALProcurement of equipment 104 000* 104 000International travel costs 6 000 6 000Total national co-financing 110 000 110 000
* A joint procurement will take place. Delivery and installation of equipment,performance monitoring system, and training the maintenance staff and users isincluded.
6. Implementation Arrangements
6.1. The Implementing Agency is the CFCU of the Ministry of Finance. TheCFCU will be responsible for tendering,contracting and payments. Theresponsibility for project preparation, implementation and control will remainin the recipient institution.
The Programming Authorising Officer/PAO is:Renaldo MändmetsDeputy Secretary General of the Ministry of FinancePhone: (+372)6 113 545Fax: (+372) 6 966 810e-mail: [email protected]
The Programme Officer/PO is:Mr. Andres KuningasHead of International Relations DepartmentPhone: +372 611 3640
Fax: +372 696 6810
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e-mail: [email protected]
An overall project manager was nominated as well as the persons responsiblefor the equipment and training/consultancy component. Project ManagementStructure is attached as Annex 15 to the fiche.
The Project Manager is:Mr Lauri AasmannChief Specialist of Control Division of ECBPhone: +372 696 7877e-mail: [email protected]
A Steering Committee will be set up to oversee the project implementation.The Steering Committee will meet once in a quarter and it will include therepresentatives of the ECB and EERC, the EC Delegation in Tallinn, theMinistry of Finance and the Ministry of Environment.
6.2. Twinning light
The project beneficiary is the Estonian Customs Board.Contact person: Ms Vaike SeppelHead of International Co-operation DivisionEstonian Customs BoardPhone: +372 696 7714Fax: +372 696 7748E-mail: [email protected]
6.3. Non-standard aspects
No non-standard aspects are foreseen. The DIS Manual and Practical Guide willstrictly be followed
6.4. Contracts
The total cost of the project is 531 000 EUR; of which PHARE contribution is421 000 EUR. The project will consist of 2 contracts:
Contract 1: Supply (in total 415 000 EUR; Phare 311 000 EUR)Contract 2: Twinning light (in total 116 000 EUR; Phare 110 000 EUR)
7. Implementation Schedule
7.1. Start of tendering/call for proposals: January 2003
7.2. Start of project activity: July 2003
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7.3. Disbursement period expires: 30 April 2006
8. Equal Opportunity
During the implementation of the project there will be no discrimination on thegrounds of race, sex, sexual orientation, mother tongue, religion, political or otheropinion, national or social origin, birth or other status. Equal opportunities for women,men and minorities will be ensured by the Steering Committee during theimplementation of the project. The Estonian laws and regulations concerning theequal opportunities for women, men and minorities will strictly be followed. Equalopportunity for men and women to participate in the project will be measured byrecording the experts and consultants employed.
9. Environment
The rules for waste handling are addressed in the EERC Quality Manual, Section 10,article 5: Disposal of chemicals and test samples.
The requirements of the Estonian waste legislation are to be taken into account forhandling the chemical waste. Residues of chemicals and working solutions, harmlessto the environment are washed down into the sewage system with large amounts ofrunning water.
Hazardous chemicals are collected in the EERC and deliverd to the wastemanagement company “Ecopro” for environmentally safe disposal/destruction.
Heads of laboratories and working groups carry the general responsibility for safestorage and disposal of chemicals and test items.
10. Rates of return
It is not possible to calculate the precise rate on the investment at this stage of theproject, but considering the increase in the control efficiency, it is clear that theinvestment will bring about considerable rates of return for both – the Customsadministration of Estonia and the business community.
• The results can be obtained from the Customs Laboratory in an operational andcomplex way, i.e. within shorter time and all the questions will be solved at oneplace;
• The Customs Laboratory belongs to the state and the price formation is under thecontrol of the state;
• The price levels of the Republic of Estonia are lower comparing with the EUcountries;
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• The price level of the Customs Laboratory is lower because the procurement ofthe equipment is to a great extent funded by Phare. In case of orders submitted tothe Employee, for rendering the Customs Laboratory service, by personsconnected with business activity, the Employee is obliged to ask from the orderer,on what purpose the lastmentioned intends to use the result of the fulfilled order.In case the result is used in carrying out customs procedures or for some otherCustoms-related purpose, the Employee is obliged to co-ordinate the order withthe Customs Board or refuse from fulfilling the order
Customs laboratory is not going to analyse samples for commercial enterprises,except in cases when the equipment to be purchased enables EERC to do uniqueanalyses. Such analyses shall be carried out upon ECB’s consent at cost price.
11. Investment criteria
11.1. Cofinancing:
The project is cofinanced from the Estonian National Budget and Phare contributionis not replacing national funding.
11.2. Additionality:
Phare grants do not displace other financiers
11.3. Project readiness and Size:
The project is ready for implementation after completion of the feasibility study andtender dossier preparations. The feasibility study for the project investmentcomponent was completed by October 2002. Tender dossier together with technicalspecifications for the supply of necessary equipment will be prepared using theresources of the project ES 2002/000-266.01.01 and will be completed byFebruary/March 2003.
11.4. Sustainability:
The investment is sustainable in the long term, i.e. beyond the date of accession. Theproject has no adverse effects on the environment and is financially sustainable.Because of serious affordability constraints, this project can only be realised throughPhare assistance.
By the end of the project two contracts will be in force between ECB and EERC:• Service Contract for purchasing of customs laboratory services, which covers
all the needs of ECB (concluded on 14.10.2002);ECB will pay for services rendered by EERC in accordance with the price listestablished in the Contract. EERC will cover all the costs related to the services
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rendered to Customs, incl. Costs for accreditation. Price list of services has beencalculated on the basis of actual costs EERC has to cover by performing customsrelated services.The Contract between ECB and EERC also foresees the payment for laboratoryservices that includes maintenance costs of the procured equipment.EERC is obliged to fulfil all the orders of ECB covering all the commodity groupsand carry out all the analyses requested by Customs in full compliance with validrequirements.
• Contract for Use with which the equipment procured within the framework ofPhare project shall be given to the Contractor for use.
ECB is committed to follow the purposeful use of the equipment, storage andmaintenance and the necessary qualification of the laboratory staff.
Provisional balance sheet of the Customs Laboratory is added as Annex 17 to thefiche.
12. Conditionalities
• The staff of the customs laboratory is recruited before the project starts.• Training plan of the Phare 2002 project on the reinforcement of the
administrative capacity of the ECB approved before contracting the twinninglight.
Sequencing
Tender dossier together with technical specifications for the supply of necessaryequipment will be prepared using the resources of the project ES 2002/000-266.01.01and will be completed by February/March 2003.
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ANNEXES TO PROJECT FICHE
Annex 1: Logical framework matrix in standard formatAnnex 2: Detailed implementation chartAnnex 3: Contracting and disbursement scheduleAnnex 4: Background information on EERCAnnex 5: Organisational structure of ECBAnnex 6: Strategy for establishment of Customs LaboratoryAnnex 7: Reference to feasibility studyAnnex 8: Feasibility Study on the cost and scope of a customs laboratory in
Estonia prepared by drs G.J.Sluis, the director of the Dutch CustomsLaboratory
Annex 9: Process of carrying out the state procurement on Customs LaboratoryAnnex 10: Consultancy report from April 29-30, 2002 by Danish expertsAnnex 11: Contract Agreement between ECB and EERCAnnex 12: Feasibilty study report prepared by Danish expertsAnnex 13: List of laboratory equipment to be procured (iincl indicative market
prices per item)Annex 14: Minutes of the presentation of the feasibility studyAnnex 15: Management structureAnnex 16: Full list of analysis done by EERC and by other laboratories through
subcontractsAnnex 17: Provisional balance sheet of the customs laboratory
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ANNEX 1Phare logframe
LOGFRAME PLANNING MATRIX FORProject: Establishment of customs laboratory
Programme name and number
Contracting period expires:30 April 2005
Disbursement period expires:30 April 2006
Total budget:531 000 EUR
Phare budget:421 000 EUR
Overall objective Objectively verifiableindicators
Sources of Verification
Reinforcement of the administrative capacity ofEstonian Customs to ensure EU compatibleperformance in customs laboratory relatedoperations
Performance of the EstonianCustoms is compatible to the EUrequirements
EC regular ProgressReports/Monitoring reports
ECB and MoF are actively committedto the project
Project purpose Objectively verifiableindicators
Sources of Verification Assumptions
Competent classification decisions made byEstonian Customs in compliance with EUrequirements resulting in the correct assessment ofcustoms duties
1. Proper handling of samples2. Improved competences of staff
1. Installation logbook2. Training records3. STE’s mission report4. ECB annual reports
Sufficient funding from the statebudget
Results Objectively verifiableindicators
Sources of Verification Assumptions
1. The customs laboratory deliveres 5000 analysesa year at accreditation level2. Laboratory equipment for customs purposesprocured and in use & staff trained bymanufacturer3. Laboratory staff and customs officials trained,training session to an EU country conducted
1. Laboratory equipmentpurchased and installed and usedappropriately2. Required number of laboratorystaff and customs officials trained,study visit conducted3. Manual of measuring methods
1. Equipment logbook, projectreport, equipment audit2. training reports, STE’s report3. STE’s report, reports fromstakeholders4. Manual of measuring methods inEstonian
1. The equipment needs are clarifiedthrough a feasibility study underPPTMF carried out by EU experts,technical specifications and tenderdossier are produced before theinvestment takes place, Involvedinstitutions are committed to the project
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4. Preparation for accreditation on customsclassification ready.
for accreditation translated intoEstonian
Activities Means Cost (EUR) Assumptions1. Procurement of laboratory equipment forcustoms purposes & manufacturer’s training2. Training of laboratory staff and customsofficials3. Preparation of the methodology and starting theprocess of the accreditation and certification
1. Supply contract2. Twinning light:Short-Term Expert 1: training(4 manmonths) AND STUDYVISIT Short-Term Expert 2: consultancy(2 man-months)
Phare1. 311 0002. 110 000
Estonia1. ?104 0002. 6 000
Availability of suitable STEs undertwinning light contract
PreconditionsFeasibility study produced
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ANNEX 2 Time Implementation Chart
Project No:Project Title: Establishment of a customs laboratory
2003 2004J F M A M J J A S O N D J F M A M J J A
Contract 1Supply
T T T T C I
Contract 2Twinning Light
T T T T C I I I I I
STE 1 I I I I I
Study tour andtrainingseminars
I I
STE 2 I I
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ANNEX 3 ACumulative Contracting Schedule
Project No:Project Title: Establishment of a customs laboratory
2003 200431.03 30.06 30.09 31.12 31.03
Contract 1Procurement ofequipment
311 000 311 000 311 000 311 000
Contract 2Twinning Light
27 500 55 000 110 000
TOTAL 311 000 338 500 366 000 421 000
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ANNEX 3 BCumulative Disbursement Schedule
Project No:Project Title: Establishment of a customs laboratory
2003 2004Date
31.03 30.06 30.09 31.12 31.03Contract 1Procurement ofequipment
311 000 311 000 311 000 311 000
Contract 2Twinning Light
27 500 55 000 110 000
TOTAL 311 000 338 500 366 000 421 000
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ANNEX 4
Background information on EERC
1. Status
The Estonian Environmental Research Centre (EERC) is a joint stock company whose
all shares belong to the Republic of Estonia. The share capital of the EERC amounts
to 22.7 million EEK. The manager of this capital is the Ministry of the Environment
and the Minister of the Environment is the representative of shareholders on the
general meeting of shareholders.
The EERC is directed by shareholders’ meeting and Supervisory Board, which
consists of four members, 2 of which are appointed by the Minister of the
Environment and 2 by the Minister of Finance for a 5-year period. The Chairman of
Supervisory Board is elected amongst the candidates proposed by the Minister of the
Environment. The rights and responsibilities of the Supervisory Board are defined in
the articles of association of the EERC.
The Directing body of the EERC is the Management Board, which represents anddirects it.
The Management Board of EERC consists of a director (also Managing Director) andtwo members (Vice Directors) and is elected by the members of Supervisory Boardfor 3-years period.
2. Brief history
The predecessor of EERC was the Estonian Environmental Laboratory (EEL), which
was founded in 1991 to serve the purposes of the Ministry of Environment, Ministry
of Agriculture and the Marine Institute. The EEL in its turn grew out from a soil and
water laboratory established in 1956.
3. Location and branches
The company headquarters is located in Tallinn, its branches in different parts of
Estonia.
Rapla Branch Laboratory RaplaPärnu Environmental Laboratory Pärnu
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Virumaa Environmental Laboratory Jõhvi
- Laboratory of the Kohtla-Järve waste waterpurificationplant
- Laboratory of the Kiviõli waste water purificationplant
Laboratory of the Vaivara Hazardous Waste Treatment Centre
4. Staff 98 people69 women and 29 men
Education:Secondary education 35Higher education 61Academic degrees 9
THE EERC AND ITS PERSONNEL ARE IN THEIR ACTIVITIES AND
DECISIONS FREE FROM ANY UNDUE COMMERCIAL, FINANCIAL AND
OTHER PRESSURES, WHICH MIGHT INFLUENCE THEIR TECHNICAL
JUDGEMENT.
5. Range of activities of EERC
The objectives and activities of EERC are:- carrying out of state orders to ensure compliance with national legislation and
international obligations- environmental research, coordination and management of environmental projects;
- surveillance and fixation of the environmental state; performance of ground-,
surface-, precipitation- and wastewater analysis for estimation of environmental
contamination;
- collection of data on the state of the environmental and natural resources,
processing and keeping the data;
- environmental expertise and auditing;
- methodical instruction of environmental laboratories in Estonia,;
- training in the sphere of environmental protection (courses up to 6 months);
- organizing intercomparisons on national and international levels, statistical
analysis and discussions of the results;
- consultancy in the field of environment;
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- research projects and development of environmental measurement and analytical
technics;
- chemical analysis of raw material, products and other objects.
6. Accreditation
The Center is accredited by:
• the Estonian Standard Board (Reg no L008) and• the German accreditation bureau Deutsches Akkreditierunssystem Prüfwesen
GmbH (DAP) (Reg no DAP-P03. 131-00-97-01) that ensures reliability of ouranalyses throughout the European Union
• The Quality Assurance and Control system used at the laboratories meets therequirements of ISO/IEC 17025:2000
• EERC participates regularly in over 40 intercalibrations• EERC is in charge of conduct of intercalibrations within Estonia
7. The status of the equipment produced through Phare funds
All the equipment produced under Phare will belong to the Republic of Estonia andwill be entered into the State Property Register. The same practise has been followedfor previous Phare supplies as well. Exclusively the Government of Estonia makes alldecisions concerning the further destiny of the equipment. The EERC has been onlyrenting the equipment from the Government. The ministers of relevant ministries(Environment, Economy and Finance) will conclude similar contracts with EERClaying down the provisions that the equipment shall be used for implementation ofnational programmes and international obligations. Consequently, the EERC has nolegal right to use it for fee-generating purposes.
8. The sources of financing and revenue of the EERC
Public procurements for implementation of national and international obligationsconstitute 70 % of the EERC turnover, jobs ordered by County EnvironmentalDepartments, the Environmental Inspectorate and local authorities make up 10 %, andfor the remaining 20 % EERC is doing company self-monitoring.
The prices are established by the EERC Council that is made up of 2 officials fromthe Ministry of Environment and 2 from the Ministry of Finance. All earned meansare channelled back to further development of the laboratory.
The practise of the Ministry of Environment is order all analytical work needed in itsarea of administration from the EERC, which is the leading laboratory in the field ofthe environment in Estonia.
This will also apply to fuel as the laboratory is set up since the Ministry ofEnvironment will be the competent authority responsible for national fuel qualitymonitoring.
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All other public needs for fuel analyses (customs, market surveillance) will be orderedfrom the EERC on contractual basis. The Contract with ECB which also lays downdetailed financial arrangements has already been prepared and signed.
Firm of auditors BDO Eesti AS conducted the audit in accordance with the authorisedPublic Accountants Act and auditing regulations and followed the BDO InternationalStandards on auditing. In the course of the audit the auditors examined the evidencesupporting the amounts in the financial statements. The audit also included a criticalanalysis of the accounting principles used and the accounting estimates made by themanagement, and an evaluation of the overall financial statement presentation.
According to the auditors’ report, the annual financial statements, prepared pursuantto the Accounting Act and other acts regulating company’s accounting, which reflectthe financial results as of 31.12.2001 as 97’054 (ninety seven thousand and fifty four)Kroons of profit and the balance sheet volume as of 31.12.2001 as 30’724’281 (thirtymillion seven hundred twenty four thousand two hundred and eighty one) Kroons,give a true and a fair view the profit for the financial year and the financial position ofthe EERC as of 31.12.2001.
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Organisational structure of ECB ANNEX 5
CUSTOMS DEPARTMENT50 people
ENFORCEMENTDEPARTMENT26 people
FINANCE ANDADMINISTRATIVEDEPARTMENT 25 people
IT DEPARTMENT25/19 people
DEVELOPMENTDEPARTMENT32 people
INTERNAL AUDITDEPARTMENT
5/4 people
CUSTOMS COUNCIL
CUSTOMS BOARDDIRECTOR GENERAL
REGIONAL CUSTOMSHOUSES (5)1200 people
Deputy Director General
MINISTRY OF FINANCE
Tariff Division – 12 peopleRevenue Division – 7 peopleImport Division – 7 peopleTransit Division – 8 peopleP.W.E.I. Division - 6 peopleExcise Division – 7 people
Finance Division – 8 peopleAdministrative Division – 12people
Control Division – 11 peoplePost - Control Division – 8 peopleIntelligence Division – 6 people
Statistics Division – 6 peopleComputer Systems Division – 8/5 peopleInformation Systems Division –10/7peoplePlanning Division – 6 peopleTraining Division – 8 peoplePersonnel Division – 6 peopleInternational co-operation Division – 7people
LEGAL DEPARTMENT11/9 people
Internal Discipline Division – 4/3 peopleLegal Assistance Division – 6/5 people
INVESTIGATION DEPARTMENT 39/24 people
Criminal Division – 11/7 peopleTallinn Regional Division – 9/5 peopleNorth -East Regional Division – 4/1 peopleSouth -West Regional Division – 6/5peopleSouth- East Regional Division – 6/2 people
TALLINN CH – 600 peopleNORTH-EAST CH – 160 peopleSOUTH-WEST CH – 170 peopleSOUST-EAST CH – 170 peopleTARTU CH – 100 people
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ANNEX 6
THE STRATEGY OF THE CUSTOMS LABORATORY
The priorities of the Government of Estonia are established in the National Plan forthe Adoption of the Acquis as well as in the National Development Plan for 2003-2006 (single programming document).
The need to set up national customs laboratory has been laid down in the NationalDevelopment Plan for years 2003-2006.
When accessing the EU, Estonia has to pay special attention to applying TheCommon Customs Tariff and tariff related measures according to the EU legal acts,attention also has to be paid to correct application of CAP.
I THE OBJECTIVES OF ESTABLISHING A CUSTOMS LABORATORY:
In order to ensure Customs' administrative capacity, existence of an accreditedCustoms laboratory is necessary. The methods of analyses to be carried out in aCustoms laboratory are accredited and the laboratory corresponds to the criteriaISO/IEC 17025:2000.
The carrying out of chemical analyses is necessary in order to (*):• Ensure the correct classification of goods in correspondence with the HarmonisedSystem and the EU combined nomenclature, for assessing the correspondingimport/export duties and taxes and in order to control the fulfilment of otherrequirements, among these restrictions and prohibitions;• Analyse the goods, regulated by the EU Common Agricultural Policy.Establishment of import/export charges introduced under specific arrangementsapplicable to certain goods resulting from the processing of agricultural products.;• Check the narcotic substances.
II THE TASKS OF A CUSTOMS LABORATORY:
a) to assist in tariff classification of goods. Both the customs officials and Customs'clients have the right to make inquiries (dispatch for analyses).
b) to assist in correct taxation of goods and receiving tax exemptions.Tariff classification is the basis for calculation of taxes and fees. The possibility todirect goods to analyses in order to establish the commodity code. For classificationthe laboratory gives a recommendatory commodity code, the final decision is made bythe Customs.
c) to assist in solving criminal cases.The goods are analysed, if necessary, to proceed the started criminal case.
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d) to ensure fair refunding of export subsidies. The work is coordinated by theMinistry of Agriculture. According to EU regulations, at least 5 % of all thesubsidized goods are subject to physical control, most of these require laboratoryanalyses.
f) to assist in preventing the importation or exportation of certain goods. Such goodsare for example precursors for drugs, goods determined by the Montreal protocol,goods determined by the CITES convention and other goods subject to specialconditions.
g) analysing car fuels, heating oils and fuel components, in order to ensure theircorrect taxation and to ensure that only the fuels, corresponding to requirements, canenter the market.
h) determining the CAS number and the chemicals of the ECICS (European CustomsInventory of Chemical Substances) lists.
III PROGNOSIS OF THE NUMBER OF ANALYSES
The Customs’ laboratory’s need for analyses per year is as follows, number ofanalyses pcs/year:
- year 2002 - 500,- 2003 - 1500,- 2004 - 10000(*),- 2005 - 10000(*).
The need for analyses increases considerably when Estonia joins the EU, inconnection with implementation of the EU tariff and CAP.
IV ADMINISTRATIVE SUBORDINATION
Being supported by the experience of the EU member countries and of the candidatecountries, the Customs Board has the point of view, that the Customs Laboratoryshould be established as a structural unit of the Customs organisation.The Ministry of Finance has accepted an activity plan, according to which initially thecustoms laboratory services shall be ordered from a partner laboratory. A contractshall be concluded with the partner laboratory according to the State ProcurementLaw. As of 28.08.02, a successful bidder has been determined; it turned out to be theEstonian Environmental Research Centre (EERC). At the moment negotiations withthe EERC are going on in order to conclude an agreement, which is to be ready byOctober 2002.
The EERC is a joint stock company whose all shares belong to the Republic ofEstonia. The share capital of the EERC amounts to 22.7 million EEK. The manager ofthis capital is the Ministry of the Environment and the Minister of the Environment isthe representative of shareholders on the general meeting of shareholders. Changes inEERC ownership are subject to government decision for which the consensus of allministries is required. All equipment used in EERC for carrying out of national and
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international obligations and obtained from different Phare projects is entered intostate property register and the EERC is just operating them. The owner of allequipment is Estonian Customs Board.
The EERC is directed by shareholders’ meeting and Supervisory Board, whichconsists of four members, 2 of which are appointed by the Minister of theEnvironment and 2 by the Minister of Finance for 5-year period. The Chairman ofSupervisory Board is elected amongst the candidates proposed by the Minister of theEnvironment. The rights and responsibilities of the Supervisory Board are defined inthe articles of association of the EERC.
V NECESSARY LEGAL ACTS
The status, objective and obligations of the Customs Laboratory are endorsed by theMinistry of Finance. Prior to the foundation of the Customs Laboratory an agreementshall be concluded with the partner laboratory, the tasks and competence of thepartner laboratory are established by the Ministry of Finance.
VI PARAMETERS OF THE LABORATORY
The laboratory must carry out analyses within the following commodity groups andplanned volumes during the year following the start of the laboratory
EGNcommoditygroup
Im goods Ekgoods
02 50 7003 125 28004 40 6005 10 1006 15 1007 90 5008 120 3009 70 5010 20 511 40 3012 40 1513 5 514 5 515 40 4016 50 7017 50 3018 50 5019 140 5020 190 5021 100 7022 240 200
23 40 524 25 525 160 7026 527 44028 12029 15030 15031 7032 13033 40034 15035 3036 1037 4038 10039 60040 17541 1042 12043 544 90045 546 10
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47 548 35049 20050 551 2052 12553 2554 5055 7056 4057 2058 5059 3060 2061 25062 30063 10064 10065 3066 4067 1068 15069 7570 17571 5072 35073 30074 4075 1076 7578 579 1080 581 10
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a) Premises (*). The necessary area for the Customs Laboratory is 800 m² in total,among this office area 100 m², laboratory area (special conditions) 500 m², storagearea 200 m².
Special conditions• ventilation;• water and sewerage;• flow of gases, necessary for the functioning of the equipment;• electrical power supply;• safety requirements.
b) Personnel (*). Need for personnel: 12 persons in total, among these• 5 experts with academical degree;• Technical personnel 4 persons;• Assisting personnel (administrative tasks, warehousing etc) 3 persons.
c) Equipment (**). The Customs Laboratory needs the following equipment forfulfilling its tasks• Gas chromatograph – with a mass-spectrometer (GC-MSD);• Gas chromatograph (GC) with a flame ionization detector (FID);• Chromatograph for high pressure liquids with an ultraviolet detector (HPLC-UV);• High pressure liquid chromatograph with a diode detector (HPLC-DAD);• Infrared Fourier spectrometer (FT-IR);• Thin layer chromatograph;• Capillary electrophoresis;• ICP spectrometer;• XRF spectrometer;• XRD spectrometer;• Ultraviolet spectrometer (UV);• PAAR densimeter;• Immune-electrophoresis equipment;• Kjeldahl protein analyser;• Different extraction equipment.
Other laboratory equipment (not an exhaustive list):
pH meters, electronic scales, microscope, pipets, glass vessels, refractometer, filtermaterial, chemical agents, gases, equipment for chromatographs, supplies of distilledwater, standards, maintenence agreements, equipment necessary for maintenance ofinstruments and eliminating malfunctions.
d) office equipment ( furniture, computers, communications etc)
____________________(*) – corresponds to the data of the technical expertise mission (31.10-02.11.2001)report of mr Sluis, the director of the Dutch Customs Laboratory.(**) the necessity drawn up by KUK. The list does not contain the equipment foranalysing oil products, their description presented in the project “Development ofEstonian Fuel Quality Monitoring and Inspection System”.
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VII BUDGET and FINANCING
a) Construction of the building 0,8 MEUR ( not earlier than 2006)b) Procurement of the equipment 1,6 MEUR (Phare project)c) Budget for buying services
2003 - 70 tEUR,2004 - 0,65 MEUR,2005 - 0,65 MEUR.
The budget of the Customs Laboratory is formed from the means in the budget of theCustoms Board. Additional resource is formed from services, rendered to otheradministrations and to Customs’ clients.
VIII LOGISTICS
The services of the laboratory are used by:• Customs officials in the following cases:1) To check the circumstances, coming up when checking a declaration (commodity
code, composition etc),2) To check the circumstances, coming up when checking the goods (commodity
code, composition, etc),3) To clarify the circumstances, coming up during post-control,4) As a result of the selectivity criteria the goods are directed to analyses by the
information system.
As a rule, the transportation is arranged by the Customs, but customs officials canorder the transportation of the sample also from the laboratory.
Special cases:- drugs ( and other samples connected with criminal cases) are always
transported by a customs official using Customs’ means of transportation;- the transportation of dangerous substances is arranged by the Customs
using its own means of transportation, if it is not possible ( radiation,danger of explosion), the Customs shall arrange the transportation in asuitable manner.
• Importers-, exporters of goods, brokers, owners or other interested persons:1) To determine the necessary commodity code,2) To determine the composition of goods.
• Police1) To check the correspondence of fuels to quality requirements,2) Other cases.
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• Other contracting partners or administrations1) Analyses of FEOGA samples in the EU,2) Other cases.
IX FURTHER HANDLING OF TESTED SAMPLES
1. Storage conditions.• Security requirements with drugs, among this steel safe and its usage, guard,
alarm;• Storage requirements with foodstuffs, among this storage temperature and
following the "best before" dates;• Storage requirements with different chemical substances, among this fire- or
explosion danger, poisonous (or unpleasant) gases.
2. Destroying of tested samples. If the client so wishes, the client has the right toreceive back the goods left after the testing. The samples will be safely destroyed (if necessary, the substance will be processed prior to destroying). Reserve sampleswill be stored until the end date of an appeal on the decision made by theCustoms.
X QUALITY MANAGEMENT
In managing the work of the Customs Laboratory, the Estonian Standard EVS-EN17025:2000 “General requirements for the competence of testing and calibrationlaboratories” shall be proceeded from, which is identical to EU standard ISO/IEC17025:2000. Testing and calibration laboratories that comply with this Standard willalso operate in accordance with ISO 9001 or ISO 9002. A quality management systemis used in the Customs Laboratory.
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ANNEX 7
Reference to feasibility/pre-feasibility studies
The supply component of the project builds on the needs for equipment to achievecomplience with the EU requirements concerning customs laboratory.
A technical expertise mission to the ECB was carried out from 31 October 2001 to 2November 2001 by drs G.J.Sluis, director of the Dutch Customs Laboratory, acting asa member state expert. During the mission the pre-feasibility study on the cost andscope of customs laboratory was prepared. At that time the establishment of customsown laboratory was on the agenda as ECB relied on the analysis of customs samplesby a number of private laboratories.
In order to quickly improve the situation the ECB has opted for a solution of buyingin the services from the available providers. Through public procurement carried outin summer 2002 a partner to act as the customs laboratory has been chosen. TheEstonian Environmental Research Centre (EERC) will be contracted in October 2002for this purpose. As the situation has changed since November 2001 a newindependent justification for procurement is needed.
A feasibility study focusing on assessment of the investment needs and justificationfor procurement was carried out in October 2002 under the Danish bi-lateralprogramme (Support to Tax and customs Administration in the Republic of Estonia toprepare for EU membership) by Mr Nils Linde Olsen and Mr Arne K Jensen. Inaddition to the aforementioned, in the course of the assignment the following itemswere covered:
• competence of the laboratory staff and their training needs;• improvements of the list of laboratory equipment;• volume of analysis necessary for the Estonian Customs
Final report of the assignement is attached as Annex 12 to the project fiche.
Final report of the feasibility study was presented by Mr Nils Linde Olsen on October29th, 2002 at ECB. Minutes of the meeting are attached to the fiche as Annex 14.
The feasibility study will be the basis for the procurement tender preparations, whichwill take place within the project ES2002/000-266.01.01
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ANNEX 8
Feasibility Study on the cost and scope of a customs laboratory in EstoniaTechnical Expertise Missions in the Candidate CountriesVisit to the Estonian Customs Board in Tallinn, Estonia, on 31 October 2001 to “November 2001 by drs G.J.Sluis, director of the Dutch Customs Laboratory, acting asmember state expert.
During this visit discussions have been held with:Mr Lauri Aasmann, Head of Control Division, Customs Enforcement Department;Ms Ragne Ugandi, Interpreter, Programme Implementation Unit;Professor Mihkel Kaljurand, Head of the Department of Analytical Chemistry,Institute of chemistry, Tallinn;Ms Sirje Põldre, Head of Tariff Division, Customs Department
When Estonia will join the EU extra interest should be invested in the uniformapplication of commodities in compliance with EU regulations.Also attention should be paid to the correct implementation of the CommonAgricultural Policy.
In the EC-regulation No 254/200 from 31 January 2000 (EC Journal L28 from 3February 2000) regarding the amendment of EC-regulation No 2658/87 in relationwith the tariff and statistical nomenclature and the Combined Nomenclature, inparagraph 8 of the consideration, it is reiterated that the co-operation between thecustoms laboratories of the member state should be encouraged to safeguard theuniform application of the combined nomenclature and TARIC.
Customs Laboratories have proven to be a powerful tool for the EC-customsadministrations. Chemical analysis is necessary:
• to ensure the correct classification of commodities in the HarmonizedCommodity Description and Coding System and in the EC-combinednomenclature in order to apply the correct import duty and to check fulfilmentof the requirements to other implemented regulations like quota and ant-dumping restrictions;
• for the physical analysis of goods falling under the Common AgriculturalPolicy (CAP) of the EU. In general agricultural levies or refunds can only beestablished when chemical analysis of the products has been done;
• for the correct assessment of duties and taxes on e.g. alcohol and mineral oils;• check the identity of uncontrolled drugs (narcotics).
In the candidate country Estonia there is now no customs laboratory acting as asupporting unit to the Estonian Customs.In the present situation analysis of customs samples is carried out by a number ofprivate laboratories which have no knowledge of the legal framework for which thesamples are analysed, are not using EC-adopted analytical methods and are not orpartly accredited.
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When Estonia will become a member state of the EU it is encouraged to set up acustoms laboratory which can act as a supporting unit of the Estonian Customs Boardby carrying out the above stated chemical analyses.
The EC-regulation No 2655/1999 lays down detailed rules for the application ofCouncil regulation No 386/90 as regards physical checks, i.e. chemical analysis,carried out at the time of export of agricultural products qualifying for refunds andamends Regulation No 3122/94 laying down criteria for risk analysis as regardsagricultural products receiving refunds.
In EC-regulation 800/1999 it is said that refunds are not granted when the productsare not of a sound, fair and marketable quality. Also chemical analysis is here anecessary instrument.
Taken into account the present economic situation in Estonia and the volumes ofimport and export the customs lab should fulfil the following demands to carry out theanalysis of about 10 000 analyses in about 5000 samples on an annual base:Laboratory area 500 m²;Office area 100 m²;Storage place 200 m²;Total area 800 m²
Personnel12 employees consisting of:5 analytical chemists with an academic degree (PhD, MSc);4 laboratory technicians3 supporting staff (administrative, storage, etc)
Laboratory instrumentsGaschromatograph – mass spectrometer detection (GC-MSD, euro 70 000)Gaschromatograph (GC) with Flame Ionisation Detection (FID), euro 20 000;High Pressure Liquid Cromatograph (HPLC), euro 20 000;Fourier-Transform Infrared spectrometer (FT-IR), euro 20 000;Ultraviolet spectrophotometer (UV), euro 10 000;PAAR density measurement instrument, euro 10 000;Kjeldahl electrophoresis apparatus, euro 30 000Total amount euro 235 000
Miscellaneous laboratory utilitiese.g. pH-meters electronic weigh balances, finnpipets, glassware, rerfactometer, filtermaterial, chemicals, gases, supplies for GC and HPLC, demineralised water supply,maintenance contracts, trouble shooting of instrumentsTotal amount euro 80 000
Construction of Laboratory utilitiesThough in Tallinn several vacant facilities in the Institute of Chemistry are vacantand may be updated for laboratory facilities, these premises are dilapidated andconsiderable amounts of money will be necessary for establishing a modern customslaboratory.
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For the construction of new premises, based on building costs of 12000 EstonianKroons per m² (1500 euro per m²) an investment of euro 1 200 000 is needed for areaof 800 m².
Training of customs chemistsAnalytical chemists employed in a new Estonian customs laboratory should be trainedin the use of analytical methods used in other EU-customs laboratories. A trainingprogramme could be carried out in the framework of Customs Code 2002.
Co-operation with other government laboratories in Estonia
In general Customs Laboratories are independent identities that is they only functionas supporting units for national Customs authorities. An exception is Finland wherelaboratories for consumers’ protection and customs are integrated and act as oneidentity with a general director.In Estonia the situation is not quite clear. Though there are some laboratories whichact as government laboratories (e.g. laboratory for the consumers protection and aforensic laboratory) co-operation or integration of the customs laboratories withthese bodies have some serious drawbacks.Chemists of the laboratories other than customs laboratory do not have a profoundknowledge of Customs legislation, which hampers the effectiveness of the analyses.
Furthermore in these kind of co-operations between government laboratories in manycases the interest of the work carried out for customs is not prioritised which leads tounsatisfactory results, long waiting times for the production of results, a reduction inefficiency and effectiveness resulting in a disappointing performance of the laboratoryfor Customs authorities.Besides chemists of a Customs Laboratory are familiar with Customs legislation andcan translate the analytical results in an appropriate report, which containcomprehensible information for the customs officer.Therefore it is strongly emphasized to set up a customs laboratory, which isindependent of other Government laboratories.Of course in some cases other laboratories under supervision of the CustomsLaboratory can carry out very specialised research. Final interpretation of the resultswill then be done by the Customs Laboratory, which advises the Customs on theclassification of the commodities in the Combined Nomenclature.
ConclusionTo enforce the uniform application of the EC-Combined Nomenclature and relatedregulations notably the Common Agricultural Policy of the EU in the candidateMember State of Estonia, it is strongly recommended to establish a CustomsLaboratory.The financial funding of the setting up of this institute can be allocated via the Phare2002 Programme.
Drs Gerrit J.Sluis, Amsterdam, 8 November 2001
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ANNEX 9
About carrying out the state procurement on Customs Laboratory
Customs Board proposed on 06.03.02 with the letter N° 1.1-5/1671 to the Ministry ofFinance an activity plan, according to which the customs laboratory services shall bebought from a private laboratory and in order to find a partner laboratory, the stateprocurement shall be proclaimed. The Ministry of Finance co-ordinated that activityplan on 04.04.02 with the letter N° V-1/3139, adding that the project of establishingthe Customs Laboratory will be funded through Phare 2003, in that connection alsothe date was determined – by the 19th of June the Laboratory together with thesubcontractors, the analyses together with the volumes and the necessary equipmenthad to be identified.
For carrying out the state procurement on “Rendering the Customs Laboratoryservice” it was decided to use the procedure with proclaiming and negotiations,because the Customs Laboratory needs analyses and studies of very different kinds.The schedule was very intense – it was necessary to achieve results by the beginningof June. The bidding (N° 003622 PK) was proclaimed on 22.04.02, the date forsubmitting the offers was 08.05.02. For informing the possible tenderers the CustomsBoard forwarded on 24.04 the corresponding press-release to the Baltic News Service.
The Customs Board established (09.05.02 Decree N° 1.1-1/60) a commission fororganising the bidding proceedings, the responsible person for the state procurementwas nominated - Mr Lauri Aasmann.
In due time 2 offers were received: from the Estonian Environmental Research Centreand from the Plant Material Control Centre. The commission for organising thebidding proceedings, which included also Mr Uusküla from the Ministry of Finance,looked the offers through and decided, that the application of the PMCC does notcorrespond to the requirements of qualification, the application of the EERCcorresponded and the bidding invitation documents ( in the drawing up of which alsothe Danish experts participated) were decided to send to the EERC. The date ofsubmitting the offer was 28.05.
The Customs Board nominated (27.05.02 Decree N° 1.1-1/69) a commission foropening the offers and for recognizing the correspondence. On the 28th of May theoffer from the EERC was recognized as corresponding to the requirements.
The Customs Board established (05.06.02 Decree N° 1.1-1/77) a commission fordetermining the successful offer, also the Ministry of Finance ( Mr M. Uusküla), theMinistry of Agriculture ( Ms K. Rae) and the Accreditation Centre ( Mr E.Kulderknup) were incorporated. The commission decided to recognize the offer fromthe EERC as the successful one.
Negotiations with the EERC were started, date for concluding the frameworkagreement was set on October 2002.
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ANNEX 10
REPORT OF A VISIT TO THE CUSTOMS BOARD, TALLINN, ESTONIA
Subject: Customs Laboratory
Date: 29th and 30th April 2002
Participants: Denmark
Nils Linde Olsen, FORCE TechnologyPer J Soerensen, the Danish Ministry of Taxation, CentralCustoms and Tax Administration
Estonia
Lauri Aasmann, the Customs Board, TallinnVaike Seppel, the Customs Board, Tallinn (introduction to themeeting)
Aim of the visit: To create greater knowledge of the demands for a customsLaboratory and of the contents of the contract to be made withthe laboratory and finally of the requirements of a publicprocurement (tender).
The topics discussed during the visit:
The Danish contract with a customs laboratory
The discussion took place on the basis of the Danish contract with the FORCETechnology which is the Danish customs laboratory. A translation of the contract intoEnglish was made with special reference to the meeting.
On the basis of the contract the meaning and importance of each clause was explainedand discussed.
A copy of the contract is enclosed this report.
Further information was given on work volumes of the Danish customs laboratory andon statistics of the analyses, tasks and responsibilities of the contracting parties.
The work arrangements of the Danish Laboratory
The work arrangements concerning taking samples, registration of samples, logisticsand formulation of expert opinions by the laboratory was explained and discussed.
Especially the importance of the knowledge and in the short view the skill ofclassification of the employees at the laboratory.
Finally the quality management and the importance of accreditations were discussed.
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Methods of measurements
A complete list of methods of measurements used by the Danish laboratoryconcerning customs analyses was given to the customs board. The contents of the listwas explained and references were pointed out regarding the requirements in EUregulations.
The public Procurement
The material work out by the customs Board as regards the public procurement waslook through and the conditions were discussed during the visit. After the visit anEnglish translation was sent to Denmark for comments. The result of the walk throughof the translation was a proposal for an introduction to section 2.2 of the Provision ofcustoms laboratory services. Invitation-to-tender documents, and a few proposals ofclarifications of the text.
Overall the Danish participants agree with the contents of the material and think, thatit contains all the information needed for the tender to be correct and for thelaboratory to make a complete offer. The only fact to worry about is the amount ofinformation required of the tender compared to the time period at the diposal.
A copy of the provisions and the proposed additions are enclosed this report.
Meeting at the Ministry of Finance
The overall strategy of the establishment of the customs laboratory was discussed.The conditions of the prices in the Danish contract was discussed and explained.
It was decided and agreed upon that time can be used working with the material workout for the Public Procurement.
Per J Sorensen
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ANNEX 11
CONTRACT AGREEMENT
Tallinn 14. October 2002
The Customs Board (hereinafter: Customer), in the person of Aivar Rehe, Acting DirectorGeneral, acting on the basis of the Statutes, on one hand, and the Estonian EnvironmentalResearch Centre (EERC), register code 10057662, address Marja 4D (hereinafter:Contractor), in the person of Enn Ots, Chairman of the Board, acting on the basis of theStatutes, on the other hand (hereinafter: Party or Parties, respectively), being governed byoffer of the public procurement No. 003622 PK “Provision of Customs Laboratory Services”,the Law of Obligations Act and other legal acts, have concluded the following contract(hereinafter: Contract):
1. SUBJECT OF CONTRACT
1.1. The subject of the Contract is taking samples of goods upon the request of theCustomer by the Contractor and the result of the relevant analysis, examination,evaluation or other activity performed on samples, specimens or other objectsprovided by the Customer or taken by the Contractor upon the Customer's request,which will allow the Customer to determine the tariff classification of the studiedobject in accordance with NEC (hereinafter: Nomenclature), as well as to apply tariffor non-tariff measures or to make decisions in matters concerning the nature, origin,and utilisation of goods, as well as the use of these as evidence in pre-court or courtprocedures.
1.2. The Samples and Analysis Statement prepared on the basis of the samples taken,analysis carried out, research, evaluation or other procedures conducted shall beregarded as the Services performed, the said document must include the data providedin Annex 1 to this Contract and be signed by a member of the Contractor’s Board,chief engineer, or the manager of the laboratory.
1.3. The Services performed by the Contractor must comply with the GeneralCompetence Requirements for Test and Calibration Laboratories (EVS-EN ISO/IEC17025:2000), valid legislative acts, and conditions stipulated for in this Contract.
1.4. The Contractor shall be obliged to inform the Customer immediately about theimpossibility of performing the Services in the Contractor’s laboratory. TheContractor shall have the right of using subcontractors for the performance of theServices on the Customer’s approval. Informing of the Customer by the Contractorand provision of the Customer’s approval may be done by fax or e-mail. TheContractor shall bear responsibility for the outcome of the Services, as well as for thefulfilment of its obligations arising from this Contract.
1.5. The Customer shall be obliged to submit to the Contractor the orders forperformance of the Services with an order form, which must include the data stated inAnnex 2 to the Contract. The order form shall be prepared in two copies, one of whichshall be submitted to the Contractor and the other shall remain with the Customer. TheContractor shall sign the copies and indicate the reception date and time of the offerfor performance of the Services.
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1.6. The Contractor shall ensure taking of samples or acceptance of orders forperformance of the Services also beyond of the working hours provided by article1.10 of the Contract, at weekends, at public holidays, in the evening-time, and in thenight-time.1.7. The order for taking of samples and/or provision of the Services is presented tothe Contractor either:
1.7.1 on the order form at the location of the Contractor; or1.7.2 in the form of a call by sending the order form by fax to the number
6112901 or by e-mail, confirming the order by phone calling to thenumbers 6112900 or 6567302, or 6112966 (after working hours). TheParties shall be obliged to register all the orders and calls.
1.8. Officials belonging to the regular staff of the Customer, as stated in Annex 3 tothis Contract, shall have the right of presenting offers to the Contractor and signingthe order forms. The Customer shall be obliged to inform the Contractor immediatelyin writing about any changes in the status of these officials.
1.9. Transfer of the orders from the Customer to the Contractor for performance ofthe Services shall be arranged as follows, by mutual consent of the Parties:
1.9.1. The Customer shall submit the orders for performance of the Services at thelocation of the Contractor;1.9.2. The Contractor shall fetch the orders for performance of the Services from thelocation of the Customer;1.9.3. The Contractor shall fetch the orders for performance of the Services at thelocation where the samples are to be taken.
1.10. Upon submission of the orders for performance of the Services in casesprovided for in sections 1.9.2. and 1.9.3. of this Contract, the Contractor shall ensurethe arrival of its representative (at workdays from 8 AM to 5 PM) as follows,depending on the location of order submission and/or taking of samples:1.10.1. In Tallinn, Pärnu, Jõhvi, and Kohtla-Järve: within 2 hours at the latest;1.10.2. At other locations of the Harju, Jõgeva, Lääne, Rapla, Pärnu, Järva, Viljandi,
and Viru counties: within 3 hours at the latest;1.10.3. At locations of the Tartu, Valga, Põlva, and Võru counties: within 4 hours at
the latest;On the islands of Saaremaa and Hiiumaa: within 5 hours at the latest.
1.11. In case of order submission outside of working hours, up to 4 hours may beadded to the terms indicated above.
1.12. If the Contractor is unable for any reason to meet the terms stated above underpoints 1.10 and 1.11, the Customer must be informed about it before expiry of therespective term.
1.13. Starting from 2003 the Customer shall ensure the Contractor with the orders forperformance of the Services in the minimum amount of 600 000 (six hundredthousand) kroons. If possible, the Customer shall inform the Contractor aboutchanging of the type or amount of the orders, provided that the changes arise fromactions planned by the Customer or from legal acts.
1.14. A representative of the Customer shall have the right of current monitoring ofthe performance of the Services. The Contractor shall be required to inform the
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Customer immediately about all problems that have arisen in the course ofperformance of the Services.
1.15. Chief expert of the Control Division of the Customs Enforcement DepartmentMr. Lauri Aasmann (phone 696 7877, e-mail: [email protected]) shall be theCustomer’s contact person, who is responsible for providing the information requiredfor performance of the Services and fulfilment of the Contract, giving his consent tothe Contractor for sub-contracting of the Services, co-ordinating within Customsorganisation the cost of Sub-Contractors Services and forwarding these to theContractor, co-ordinating the terms of provision of Services with the Contractor.
1.16 Chief engineer Mr. Hugo Tang (telephone: 6112936, mobile phone 05011826,e-mail [email protected]) shall be the Contractor’s contact person, who isresponsible for providing the information required for performance of the Services.
2. DELIVERY AND RECEPTION OF SERVICES
2.1. The Contractor shall be obliged to perform the Services and deliver them to theCustomer within 48 hours starting from the arrival of a sample or any other object tobe analysed into the Contractor's laboratory. The Sub-contractors shall be obliged todeliver the Services they have performed to the Customer within 2 weeks as amaximum.
2.2. The Customer shall have the right of requesting from the Contractor theperformance and delivery of the Services within 24 hours after submission of theorder to the Contractor.
2.3. If the Contractor is unable to meet the terms stipulated in sections 2.1 and 2.2 ofthis Contract for any reason, the Customer must be informed about this before expiryof the respective term, indicating the term by which performance of the Services isexpected to be completed. The Customer must be informed by fax or e-mail.
2.4. The delivery and acceptance procedure of performed Services is described inAnnex 4
3. PAYMENTS TO CONTRACTOR
3.1. The Customer shall be obliged to pay to the Contractor for Services performed inconformity with the established price list presented in Annex 5, the amount to be paidfor Services performed by the Sub-contractors shall be agreed between the Partiesseparately. Annex 5 shall be applicable in case of individual analyses. In case a lot ofsamples or other objects to be analysed consists of 2 to 9 similar samples, pricediscount in the amount of 10% of the price list provided by Annex 5 shall be grantedto the Contractor. If a lot of samples consists of 10 or more samples or objects, theContractor shall be entitled to get 25% discount of the price list.
3.2. By making changes in the established price list provided for in Annex 5 to thisContract, the Contractor shall be obliged to follow the principles set forth in thePHARE project “Procurement of the Laboratory Equipment for Customs Purposesand Training”.
3.3. Payment to the Contractor for the Services performed during the last calendarmonth and delivered to the Customer with the Statement shall be effected within 10calendar days after reception of the invoice issued by the Contractor.
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3.3. A report shall be annexed to each invoice, stating the numbers of the order formsfor performance of the Services, dates and description of Services performed againstthese orders during the previous calendar month, the number of work hours used forperformance of each specific Service, respective prices of the Services, and thenumbers of the Samples and Analysis Statements submitted to the Customer.
4. LIABILITIES OF THE PARTIES
4.1. In case the Contractor should fail to deliver the performed Services in time, theCustomer shall have the right of demanding from the Contractor the payment ofpenalties in the amount of 0.15 % of the cost of the delayed Service per each calendarday delayed. The Customer shall have the right of deducting the sum of the penaltyfrom the sum paid to the Contractor for performance of the Service.
4.2. The Customer shall be required to present penalty claims arising from thisContract to the Contractor within 3 months at the latest from the day the right forpresenting such claims manifested itself to the Customer.
4.3. In case the Customer should fail to pay the Contractor by the agreed term, theContractor shall have the right of demanding fine for delay in the amount of 0.15% ofthe delayed sum per each calendar day delayed.
4.4. The Contractor shall be required to submit the possible fine claims for delayedpayment arising from the Contract to the Customer within 3 months at the latest fromthe day the right for presenting such claim manifested itself to the Contractor.
4.5. The Contractor shall be obliged to maintain records concerning the Servicesperformed, that will be the basis for reporting procedure provided for in the section3.4. of this Contract.
4.6. The Contractor shall be obliged to keep all documents and reports associated withperformance of the Services for 7 years.
4.7. Failure to fulfil contractual obligations or non-satisfactory fulfilment of saidobligations shall not be considered breach of the Contract if caused by force majeure.Such circumstances must be verifiable, and even if the circumstances should occur,the Parties shall be obliged to take measures in order to minimize and prevent thepossible damage. If the force majeure was of temporary nature, the failure to fulfilsaid obligations is only considered permissible for the duration of the force majeurepreventing proper performance of the Services.
4.8. The Contractor shall be held responsible for accidental destruction or damagingof the samples, specimens or other objects from the moment these are transferred tothe Contractor. The responsibility for accidental destruction or damaging shall beplaced from the Contractor to the Customer upon receiving the confirmation from theCustomer about the safe delivery of performed Services.
4.9. The Contractor shall be obliged to keep the remains of the samples, specimens orother objects in relation to which the Services were performed for 6 months after thedelivery of performed Services to the Customer, except the samples of perishablegoods. Unused samples and specimens or remaining parts of the samples andspecimens shall be returned to the Customer upon request.
5. AMENDMENT AND TERMINATION OF THE CONTRACT
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5.1. The terms and conditions of this Contract may be amended only if both Partiesagree to do so in writing.
5.2. The price list stated in Annex 5 to this Contract may be modified by theContractor once a year, on the condition that the modification notice together with arespective substantiated calculation is presented to the Customer in writing 3 monthsin advance.
5.3. Both Parties shall have the right of terminating this Contract, on the condition thatthe other party is informed about it 6 months in advance.
5.4. The Customer shall have the right of terminating this Contract for the reasonsstated below:5.4.1. Repeated failure by the Contractor to deliver the Services by the establishedterm;5.4.2. Repeated failure by the Contractor to fulfil its contractual obligations;5.4.3. Ungrounded forcing up of the price for performance of the Services by theContractor.
5.5. The Contractor shall have the right of unilateral renouncing of the Contractwithout notifying the other Party in advance for the repeated failure by the Customerto pay for the Services performed by the set term.
6. FINAL PROVISIONS
6.1. Possible disputes arising from the performance of this Contract shall be resolvedby way of negotiations. In case of failure to reach an agreement, such disputes shall beresolved in the Tallinn City Court on the basis of legal acts of the Republic of Estonia.
6.2. The Parties may delegate their rights and obligations arising from this Contract tothird parties only upon written permission from the other Party.
6.3. The Parties shall be obliged not to make public the information they haveacquired in connection with performance of this Contract.
6.4. The contents of this Contract are confidential, with the exception of informationthat must be made public in accordance with the respective legal acts.
6.5. The Contract shall enter into force upon signing of it by both Parties and shallremain into force until 31.12. 2006.
6.6. This Contract has been concluded in two copies of equal legal force, one of thecopies shall remain with the Customer and the other with the Contractor.
The Parties:
Customer: Contractor:
The Customs Board Estonian Environmental ResearchCentre
Lõkke 5, Tallinn 15175 address Marja 4D, 10617 Tallinn
reg. No.70000289 reg. No 10057662tel. 6967722 tel.6 112 900
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…(signature)……………………. ………(signature)………………………Aivar Rehe Enn Otsa
Annex 1 to the Contract Agreement
Samples and Analysis Statement (on an official laboratory form) must include thefollowing information:
1. Number of the statement2. Specific customer3. Date and time of sample/specimen reception, number of the order form4. Type and marking of the sample/specimen received, information concerning
existence of a package and its integrity. If the sample/specimen was delivered in apackage with the official customs seal, number and integrity of the seal.
5. Registration number of the received sample/specimen in the laboratory accountingsystem
6. Data on Services performed, in the form of a table:
Indicator Unit Method Result
7. If an expert opinion must be provided in answer to the questions presented by theCustomer, a description on how and on what basis the expert examination wasconducted to get the analysis/research results.
8. Complete and comprehensive answer must be given to the Customer.9. Position, name, and signature of the person that drew up the report. Date and time.10. If another person than the one performing the measurement or providing the
expert opinion composes the answer to the question presented by the Customer,both persons must draw up their own document. The person that drew up theanswer to the Customer refers to the source document in his or/her answer andannexes it to the answer, which is then sent to the Customer.
Notes.1. The Statement shall be sent to the Customer by fax within one hour after its
completion. The original must be sent by mail2. In case the Customer requests for taking samples only, then points 1,2 and 3of the
Samples and Analysis Statement shall be filled in as follows: date, time andprecise location where the samples were taken (address, number of avehicle/warehouse/terminal/storage tank/section, etc.) shall be indicated. Underpoint 4 the type of goods from which the samples were taken, number of samplestaken, customs code given to each of the samples and/or the number of a customsseal plus the size of samples taken shall be indicated. Under point 8 it shall beindicated to whom the samples were handed over together with the confirmationnote that the order has been fulfilled.
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Annex 2 to the Contract Agreement
Order Form
SAMPLE, ON OFFICIAL FORM OF THE CUSTOMS AGENCY
Estonian Environmental Research Centre (EERC)
Customs LaboratoryOur No.
Marja 4D10617 Tallinn
fax: 6 112 901
Order
Name of commodity: ………………………………
Sample quantity: …………………………………
Purpose of examination: ……………………………. (the purpose must be expressedin as simple and well-defined manner as possible. If taking of a sample is requested atthe location of the sample, name of the commodity is indicated, the sample quantityline is left empty and “taking of samples, location of the commodity… … ….” isindicated as the purpose of examination.If the results are required urgently, add note: please send the results ASAP.
Customs seal: ……………………………… (sample seal No., exception, if it is impossible to seal thecommodity because of its size or for some other reason)
Customer………………………………………….name, position
………………………….signature
fax ……………………… (if an official of a Customs House places the order, thenindicate the fax number of the CH, if the order comes from Customs Board HQ, thefax number 696 7773 shall be indicated).
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Annex 3 to the Contract Agreement
Officials of the Customer who have the right to submit orders to the Contractor
Heads of Enforcement and Investigation Departments of ECB;Head of the Tariff Division of ECB Customs Department, Heads of Control and PostControl Divisions of ECB Enforcement Department, Heads of Regional InvestigationDivisions and a contact person indicated under point 1.15 of the present Contract.
Officials of the Customs Houses:Heads of Customs, Enforcement and/or Control Departments;Heads of Customs Service and Control Divisions
Annex 4 to the Contract Agreement
THE PROCEDURE FOR DELIVERY AND RECEPTION OF SERVICES
Delivery of the Services by the Contractor and reception thereof by the Customershall be performed by sending the Samples and Analysis Statement to the Customerby fax and mail. The Statement shall be drawn up in 2 copies, one of which shall besubmitted to the Customer and the other shall remain with the Contractor. The personwho signed the Statement shall send it immediately by fax to the fax number indicatedon the order form and to the Customer’s contact person. Having received theStatement by fax, the person that submitted the order shall write “Received” on it,indicate the date and his/her name, sign it and fax it immediately to the Contractor.One copy of the Statement shall be sent by mail to the customs institution employingthe customs official that submitted the order. In case the Contractor has not received afax confirming the reception of the Sample and Analysis Statement by 12 AM of theworkday following the day when it was faxed to the Customer, the Contractor shall beobliged to request explanation from the Customer’s contact person by fax or e-mail.
Annex 5 to the Contract Agreement
Price list
1 Cost per hour for laboratoryservices - complicated analyses
hourly rate including VAT 486,16 EEK
2 Cost per hour for laboratory hourly rate including VAT 374,1 EEK
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services - simple analyses
3 Travel costs to the location ofperforming the services and back(upon calls)
rate per 1 kilometreincluding VAT
6,95 EEK
Annex 6 to the Contract Agreement
Agreement N° 1.2-13/229
SUPPLEMENT TO THEEMPLOYMENT CONTRACT N° 38/2002
Tallinn 21st of October 2002
In the employment cotract N° 38 ( the Contract), concluded on the 14th of October2002 between the Customs Board ( the Client) and the EERC ( the Employee), on theagreement between the Parties the following changes are made:
1. The Contract will be amended with the paragraph 1.17 in the following wording:“In case of orders submitted to the Employee, for rendering the CustomsLaboratory service, by persons connected with business activity, the Employee isobliged to ask from the orderer, on what purpose the lastmentioned intends to usethe result of the fulfilled order. In case the result is used in carrying out customsprocedures or for some other Customs-related purpose, the Employee is obliged toco-ordinate the order with the Customs Board or refuse from fulfilling the order”
2. The Contract will be amended with the paragraph 4.10 in the following wording:“The Employee is obliged to use the equipment to be procured within the Phareproject "Procurement of Customs' Laboratory equipment and training" and to begiven to the possession of the Employee only for fulfilling the orders from theClient. The precise rights and obligations of the Parties for using, keeping andmaintaining of the equipment will be agreed in the lease contract.”
………………………… …………………………. Aivar Rehe Enn Otsa
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ANNEX 12
Feasibility study on the cost and scope of a customs laboratory inEstonia
The feasibility study is structured as follows:
1. Introduction2. Estimation of strategy for a customs laboratory3. Estimation of the volume of analyses4. Laboratory personnel and their training5. Estimation of equipment for a customs laboratory6. Competence of the laboratory staff7. Need training8. Steps to develop a quality system9. Update of Fiche10. Other analyses in a customs laboratory11. Oil analyses
The answers 2.-9. will cover the questions raised in the Activity Questionnaire,section 3.
Re 1. Introduction
The purpose of the visit was to consider and determine the planned strategy inconnection with the establishment of a customs laboratory in Estonia and to determinethe need for equipment etc. c.f. section 3 in the Activity Questionnaire (enclosed as anappendix).
Mr. Nils Linde Olsen, Head of Division and Manager of the Danish CustomsLaboratory, and Mr. Arne K. Jensen, who is a customs chemist working with customscases and responsible for international customs tasks, carried out the visit to Estoniaon 7-8 October 2002. Mr. Nils Linde Olsen and Mr. Arne K. Jensen are bothemployed with FORCE Technology, which is a private non-profit organisation inDenmark.
The Danish FEU-programme financed the visit.
Contact persons in Estonia were Vaike Seppel, Head of the international coordinationand Lauri Aasmann, Head of control department, who is responsible for laboratorycooperation.
The Danish delegation visited the following four laboratories in Estonia:
• EERC• SGS• Forensic Service Centre• Veterinary and Food Laboratory
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Our visits to 4 laboratories in Tallinn showed that there are laboratories with supermodern equipment and facilities. The standards at EERC, Forensic and SGS are evenat a higher level than that of many laboratories in Western Europe. The educationallevel is also very high with the laboratories’ employees and in our opinion thelaboratories will very soon be at the same level as are other laboratories in the EU.
The high level at the laboratories makes it relevant to optimise the financial operationof a customs laboratory, c.f. by using these laboratories as sub-suppliers.
Terms of reference and the Fiche-project, both written by ECB, Estonian CustomsBoard, are enclosed as appendices.
The Danish delegation knows of the evaluation report (feasibility study) of 2001-11-08 from Drs. Gerrit Sluis, Manager of the Dutch customs laboratory.
Re 2. Estimation of strategy for a customs laboratory
The Danish delegation can identify three ways of establishing a customs laboratory.• One is mentioned in the Dutch recommendation focusing on creating an
independent customs laboratory in ECB. This line is in favour if any risk ofcorruption and fraud should be avoided. This might very well be the case inEstonia but this decision is of course governmental. Such a laboratory is veryexpensive to set up because of investments in equipment, personnel, buildings andother facilities.
• Another way of establishing a customs laboratory is to integrate this laboratory ina larger laboratory unit without using subcontractors. This line will minimise therisk of corruption and fraud. The cost is expensive due to investments inequipment and personnel but cheaper than the abovementioned line.
• The third way of establishing a customs laboratory is to integrate this laboratory ina larger laboratory unit using subcontractors in accordance with the tendency ofother laboratories in Europe today. From a technical and economical point of viewthe Danish delegation will recommend this line. The advantages are numerous:
Better use of equipment and personnel Cheaper and better quality system Cheaper and faster analyses Skilful personnel as due to career possibilities and professional challenges Much better possibilities of developing new methods and better old methods
Running the second or the third way we recommend that the customs laboratory bestarted as an independent unit with its own manager with reference to the laboratorygeneral manager. When the laboratory has been totally developed over a number ofyears and shown its capability, more flexible and dynamic organisation forms may beconsidered, as is the case in e.g. Denmark.
As to the question of a private or a state customs laboratory, it is our opinion that inthe long run (5-10 years) there will be political forces for privatisation of customslaboratories in Europe, however, since the tasks for the customs laboratories changeall the time, this perspective is rather unclear.
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Furthermore, the member countries’ situations are very different, which is why werecommend that decisions be made based on the actual local situations. Thus, forEstonia, that probably experiences corruption and fraud at a relatively high level, andwhere the establishment of a customs laboratory is a new event, the Danish delegationrecommends that a state managed customs laboratory be established to be used for anumber of years. After this point, the situation may have changed and the questionscould be discussed yet again. It is also obvious to consider this situation as regardsnew tasks, e.g. the below mentioned suggestions from Mr. Jean-Jaques Belliardo.
Re. 3. Estimation of the volume of analyses
Our estimate of the total number of samples for analyses is approximately 5000annually. This figure is based on ECB’s own statements and a proportional calculationof the number of tests compared to inhabitants in Holland and Finland, which areboundary countries, just like Estonia. We agree with ECB’s assumption that it willtake a couple of years until the number of samples will reach its natural peak, whichthus is the level as stated above. After a year or two the amount of samples might beeven higher to make the control very efficient as Lauri Aasmann informed us.
In our opinion, the Fiche-project, section 3.1, illustrates very well the range ofanalyses in a customs laboratory, and it seems rather in accordance with the overviewbased on the 2001-level.
The highest rise, compared to today, is expected to take place within the foodindustry, where equipment such as HPLC and Kjeldahl is used.
Re. 4. Laboratory personnel and their training
A customs laboratory at full range in Estonia should employ 3 customs chemists and 4technicians and 2 other persons for administrative tasks. We recommend thelaboratory be started with two customs chemists, one of which should be responsiblefor the laboratory. We presume that the laboratory is part of a well-functioning qualitysystem. If not, it will be necessary to hire another chemist for further qualitymanagement.
Re. 5. Estimation of equipment for a customs laboratory
The list of equipment mentioned in the Fiche-project may be characterised as acomplete list of equipment for a customs laboratory that wishes to make all theiranalyses themselves. For a small country with specific analysis requirements it wouldbe very cost intensive to maintain that extensive equipment both technically and asregarding training and recruiting.Therefore, if ECB determines that the customs laboratory not will use sub-suppliers, itwill be highly costly to equip the laboratory.
This of course has to be compared against the risk of corruption and fraud beingminimised or avoided having a customs laboratory not using subcontractors.
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With respect to the remarks from the EU-Commission, regarding evaluation ofequipment in other public laboratories, and with respect to good business conduct ingeneral, we recommend that a solution be found which includes both general use ofthe capacity in a customs laboratory and help from sub-suppliers.
Based on our evaluation of the analysis volume and type, we recommend thefollowing minimum instrumentation of a customs laboratory in Estonia be made:
GC-MS 85.000 EuroGC-FID 45.000 EuroHPLC-RI 45.000 EuroHPLC-UV 45.000 EuroFT-IR 25.000 EuroUV 10.000 EuroPAAR 30.000 EuroElectrophoresis 30.000 EuroKjeldahl 30.000 EuroLeco 30.000 EuroExtraction app. 40.000 EuroPolariometer 20.000 EuroOther devices 150.000 Euro
An estimated price could be EURO 585.000-600.000. The price includes installationbut not training. Training costs are estimated at approximately 5% of the investment.However, when purchasing the equipment, a supplier would normally be willing toinclude training in the total purchase price.
If the customs laboratory should not use subcontractors the following equipmentshould be added to the list.
XRF 120.000 EuroXRD 130.000 EuroICP 80.000 EuroLeco - 30.000 Euro
And an amount of EURO 300.000 should be added to the total price.
It will not be possible for one tender to cover all the necessary equipment for alaboratory.
Re. 6. Competence of the laboratory staff
For chemists working as customs chemists, all-round knowledge in analyticalchemistry and the technology and processes used in the chemical industries is of theutmost importance. All-round knowledge of the Combined Nomenclature and aninsight in the legal aspect of classification is likewise very important.
For the other technical personnel all-round competence in their working areas isneeded.
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Re. 7. Needed training
The training programme, as stated under section 3.4.2 in Fiche-project, we see asappropriate for both the custom chemists as well as the technicians.
Re. 8. Steps to develop a quality system
See 4)
Re. 9. Update of FICHE
The update of Fiche depends on which model ECB will choose. Hereafter theappropriate update can be made.
Re. 10. Other analyses in a customs laboratory
It is widely known that in many places today, for instance in the EU-commission,many thoughts are made as to the future of the customs laboratories. In his lecture forGerman customs chemists in Hamburg in September 2002, Jean-Jaques Belliardomentioned that customs laboratories may expect to be involved in one of the fourareas:
• Human and animal health and welfare• Consumer protection in terms of security• Environment protection• Counterfeiting and Piracy resulting from the globalisation of manufacturing
process
In connection with our stay at ECB we discussed market surveillance with the Finnishteam leader of that project, Jukka Kallio. As an example we discussed markedsurveillance of toys, where use of an ICP for heavy metal analysis would be relevant.This instrument is mentioned on the Fiche-list but not in our recommended list. Suchequipment costs approximately EURO 80.000.
The need for purchase of such equipment will thus change, if market surveillancebecomes an integrated part of a custom laboratory’s job function.
Re. 11. Oil analyses
SGS manages equipment, personnel and facilities to take care of oil analyses for acustoms laboratory. SGS operates at market terms, and it should be ensured thatestablishment of a customs laboratory with the corresponding equipment would notinfluence the market situation for oil analyses.
SGS has one very large customer that presumably generates over half of thelaboratory’s turnover, however we do not have the exact figures on that.
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As mentioned above, from a technical point of view SGS could take on the task ofcarrying out oil analyses in the customs field, but we do recommend that SGS not beused when checking the abovementioned very large customer. In this way differentkinds of potential conflicts can be avoided.
As mentioned earlier using SGS as using any other subcontractor must be consideredvery thoroughly to ensure no risk of corruption and fraud.
Nils Linde Olsen Arne K. Jensen2002-10-28
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ANNEX 13
List of laboratory equipment to be procured:
Item Indicative price in EUR• Gaschromatograph - mass spectrometer
detection (GC-MSD)~ 85 000
• Gaschromatograph (GC) with Flame IonisationDetection (FID)
~ 45 000
• High Pressure Liquid Gaschromatograph(HPLC RI)
~ 45 000
• Chromatograph for high pressure liquids withan ultraviolet detector (HPLC-UV)
~ 45 000
• Fourier - transform infrared spectrometer (FT-IR)
~ 25 000
• Ultraviolet spectrophotometer (UV) ~ 10 000• PAAR density measurement instrument ~ 30 000• Kjeldahl protein analyser ~ 30 000• Leco ~ 30 000• Immuno electrophoresis apparatus ~ 30 000• Polariometer ~ 20 000
The estimated price is approximately 415 000 EUR. The price includes installation.
Manufacturer shall provide user training. The estimate price for user training is 5 % ofthe investment.
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ANNEX 14
Minutes of the Presentation and Discussions on the Feasibility Study on the costand scope of a customs laboratory in Estonia
Date: 29.10.2002
Place: Estonian Customs Board, Lõkke 5
Presentation by: Mr. Nils Linde Olsen
Participants:Andres Kuningas, MoFLauri Aasmann, ECBVaike Seppel, ECBMaret Laanes, ECB
Minutes taken by: R. Ugandi
An introduction was made by Mr. Olsen to explain the objectives and scope of theFeasibility Study. During the meeting the following topics were covered:1. Strategic decision for establishing a customs laboratory:
After a discussion on the three possible strategies for establishing a customslaboratory suggested by the Feasibility Study, the unanimous decision was takento pursue the third option as the most acceptable and cost-effective one for ECB.The third option is to integrate customs laboratory in a larger laboratory unit usingsubcontractors. This is also a tendency of other laboratories in Europe. The largeraccredited laboratory (contractor) shall be responsible for the quality of analysesand for that purpose may use sub-contractors for performing the analyses.Accredited laboratory should be able to give required results as to the quality ofanalyses.
2. Volume of the analyses - at present estimated as 5000 samples per year, butincreasing in a couple of years as the control will be strengthened on the easternborder. There is still no firm decision made by the Government as to whether theCustoms lab should in future perform also the analyses related to marketsurveillance. The Phare project on market surveillance initiated in the Ministry ofEconomy is still in its infancy; there are no firm recommendations yet. The marketsurveillance strategy will be ready by March-April 2003 and recommendationswill be made what agencies will be responsible for certain analyses. Furtherequipment needs shall be reviewed thereafter.
3. Training: Customs laboratory should employ 3 customs chemists. Customschemists (academic degree) should also be experts in classification issues. Onecustoms chemist should be responsible for international relations and participatein EC work group meetings. All the laboratories in Europe use basically the samelist of methods in order to get uniform results of the analysis. An agreementshould be reached among the customs chemists on the proposals for classificationdecisions.
4. Equipment: As to the suggested equipment, when the ICP is purchased then therewill be no need to have Leco. ICP can cover the functions of Leco also. If ECBhas decided to establish a customs lab inside a larger laboratory as EERC , it is not
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cost-effective to purchase ICP. Flexible use of equipment is an important issue. Itis still unclear what tasks a customs laboratory shall have to perform in future inthe areas mentioned under point 10 of the Feasibility Study, but the mostimportant of them will certainly be the work done in the area of detectingcounterfeit and pirated goods. Depending on this the strategy of the customslaboratory to be established in Estonia shall be adjusted to meet these future needscovering the deployment of resources and provision of necessary equipment.
Minutes taken by Ragne Ugandi
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ANNEX 15
ESTABLISHMENT OF A CUSTOMS LABORATORYManagement Structure
Steering CommitteeSteering CommitteeRepresentatives from ECB,EERC, ED, MoF, MoEnvir
Programme DirectorMr Rein Velling
Deputy Director General+372 696 7750
Project OwnerMr Vello Valm
Head of EnforcementDepartment
+372 696 7776
Project ManagerMr Lauri Aasmann
Chief Specialist of ControlDivision
+372 696 7877
Mr Hugo TangContact person in EERC
+372 611 2936
Ms Sirje PõldreHead of Tariff Division
+372 696 7739
Procurement of equipmentMr Urmas JärgHead of Control Division+372 696 7914
TrainingMs Vaike Seppel
Head of International Co-operation Division
+372 696 7714
ConsultancyMs Sirje Põldre
Head of Tariff Division+372 696 7739
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ANNEX 16
Full list of analysis done by EERC and by other labs through subcontracts.
1. EERC is doing the following analyses:On foodstuffs
- Determining the composition (sugar, protein, starch, fat, etc);- Determinig the content of additives (bromide, iron, etc);- Determining the microbiological environment (salmonella, etc);- Usage of toxic agents in raising and transporting of vegetables and fruits
(pesticides);Analysis of alcohol
- Alcohol content;- Determining the conformity to quality requirements;
Analysis of fuels and oils- Determining the markers and colourants used for special marking of fuels;- Determining the density;- Vapour pressure;- Determining the content of lead and sulphur;- Fraction composition;- Determining the flash point;- Determining the content of benzene;- Determining the content of oxygenates;- Determining the ash content.
2. Fuels and oil products. From among the analyses of fuels and oil products, theEERC is determining the markers and colourants used for special marking of fuels.The rest of the analyses (except determining the cetane number, which is not possibleto do in Estonia - when necessary, it is ordered from abroad) are ordered from theSGS Estonia:
- Distillation or evaporation of petroleum oils at different temperatures;- Determining the octane number by research method;- Determining the starting and ending of boiling;- Determining the residue;- Determining the saturated vapour pressure;- Determining the content of solvent washed resins;- Determining the oxidation fastness;- Determining the acidity;- Corrosion by copper plate experiment;- Determining the vapour lock index;- Determining the cetane number – ordered from abroad;- Calculating the cetane index;- Determining the viscosity;- Determining the kinematic viscosity;- Determining the lubricity;- Determining the filtration point;- Determining the carbon residue of the distillation bottom;- Determining the acid value;- Determining the water content;- Determining the content of solid components;
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- Determining the cloud point;- Determining the specific combustion heat
3. Foodstuffs and feeds. In classification of foodstuffs the services of the Veterinary-and Food Laboratory of the Plant Material Control Centre are used.
Meat and meat products. Determination of salt content
Meat and meat products. Determination of moisture content
Meat and meat products. Determination of nitrite content
Meat products. Determination of nitrogen content
Meat and meat products. Determination of fat content
Meat and meat products. Determination of total phosphorus content
Milk and milk products. Determination content of water and total solidsin milk and creamin cheesein condensed milk productsin butterin dried milk productsin caseins and caseinatesin ice-cream
Milk and milk products. Determination of fat contentin milk by Röse-Gottliebin milk and milk products by Gerber method
Milk and milk products. Determination of nitrogen content
Cheese and processed cheese products. Determination of fat content
Milk products. Determination of salt contentin milk productsin butter
Honey. Determination of moisture content
Fish and fish products. Determination of histamine content
Fish products. Determination of sodium benzoate content
Water. Determination of sulfate content
Water. Determination of sulfate content
Water. Determination of total iron content
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Water. Determination of manganese content
Water. Determination of copper content
Water. Determination of zinc content
Water. Determination of ammonium nitrogen content
Foodstuff. Determination of arsenic content by AAS method
Foodstuff. Determination of cadmium content by AAS method
Foodstuff. Determination of mercury content by cold vapour method
Foodstuff. Determination of lead content by AAS method
Foodstuff. Determination of copper content by AAS method
Foodstuff. Determination of zinc content by AAS method
Meat and meat products. Determination of hydroxyproline content by colorimetricmethod
Food. Determination of total ash
Meat and meat products. Measurement of pH
Fish and other marine products. Determination of salt content
Cheese. Determination of nitrate and nitrite contents by cadmium reduction andphotometry
Fruits and vegetables. Determination of nitrite and nitrate content
Food and beverages. Determination of sulfite
Food and beverages. Determination of bensoic acid and benzoates, sorbic acid andsorbates by cappillary electrophoresis
Food. Enumeration of microorganisms colony count techique at 30 oC
Meat products. Detection of Proteus spp
Food. Enumeration of coagulase positive Staphylococci
Food, faecec, pathological material. Detection ofSalmonella spp
Kidney and muscle from slaughter animals.
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Detection of antibacterial substances by microbiological method
Food and fodder. Enumeration of Bacillus cereus at 30 oC.
Food. Determination of Clostridium perfringens
Food and fodder. Detection of Clostridium botulinum
Milk and milk products. Enumeration of microorganisms colony count techique at 30oC
Milk and milk products. Enumeration of coliforms at30 oC
Food and fodder. Determinationof coliform bacteria
Food. Enumeration of thermotolerant coliformBacteria
Milk and milk products. Enumeration of yeasts and moulds at 25 oC juures
Milk and milk products. Detection of substances inhibiting microbial growth
Food. Determination of yeast and moulds
Food and fodder. Detection of Listeria monocytogenes
Enterobacteriaceae without resuscitation-colony-count technique
Food. Detection of Campylobacter jejuni/coli
Water. Detection and enumeration of Escherichia coli and coliform bacteria bymembrane filtration method
Water. Enumeration of culturable micro-organisms- Colony count by inoculation in anutrient agar culture medium
Water. Detection and enumeration of intestinal enterococci - membrane filtrationmethod
Water. Detection and enumeration of the spores of sulphite reducing anaerobes(clostridia), method by membrane filtration
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ANNEX 17
PROVISIONAL BALANCE SHEET OF THE CUSTOMS LABORATORY
REVENUE 0.65 MEUR
Realised net turnover 0.65 MEUR
EXPENDITURE 0.65 MEUR
Commodities, materials and services 0.112Spare parts and maintenance 0.059Chemicals and other materials 0.033Fuel 0.013Other transport costs 0.006
Operating costs 0.198Operation costs for laboratory premises 0.036Telephone and other communication costs 0.032Insurance 0.006Jobs ordered externally 0.111Travel expenses 0.013
DEPRECIATION 0.12
Total labour expenses 0.22Salary 0.165Social tax 0.054Unemployment insurance 0.001