Vocabulary

means of conveyance	транспортное средство
unlawful syn. illegal	незаконный
false	фальшивый, поддельный
to evade	уклоняться, избегать
storage	хранение
to sell / sale	продавать / продажа
forbidden syn. prohibited	запрещенный
object of smuggling	объект контрабанды
jewelry	драгоценности
precious	драгоценный
inside pockets	внутренние карманы
double ( false) bottom	двойное  дно
inaccessible areas	труднодоступные места
sophisticated	сложный технически, изощренный, передовой, современный
port of entry	место пересечения границы людьми, грузами или транспортными средствами (в США – таможенный пост)
Personal Search	личный досмотр
high-tech equipment	высоко технологичное оборудование
flexible fiber-scope	волоконно-оптическая видеокамера
density meters	прибор, измеряющий плотность
remote operated cameras	камеры с дистанционным управлением
mirror kits	наборы зеркал
biometric scanning technology	биометрические технологии сканирования
criminal record database	данные о привлечении к уголовной ответственности
to find guilty	признать виновным
to take to court	привлечь к суду
to turn into Federal property	обращать в федеральную собственность
to entail	повлечь за собой
death penalty syn. capital punishment	смертная казнь
X-ray scanning system	сканирующая рентген установка
class distinction	принадлежность к различным социальным слоям общества

Unit 11 customs payments Text 1

Task 1. Read and translate the text.

Revenue collection and protection of economic interests of the country have always been the principle functions of the Customs.

The legal act the Customs applies to fulfill its fiscal function is the Statute of the Customs Union “On Customs Tariff”.

Tariff is a duty or a tax, levied on goods that are imported or exported across the border of a country or a group of countries that have formed a customs union.

Historically there have been three types of tariffs: transit, export and import. The most significant of these are import tariffs which are classified as either protective or revenue. Protective tariffs are designed to protect domestic industries and agriculture from foreign competition by raising the price of imported goods. Revenue tariffs are designed to obtain revenue and provide a major source of income for the federal government. These two types are closely related. Protective tariffs raise revenue and revenue tariffs give some protection to domestic producers.

There is one more type of tariff – a preferential tariff. It is an import duty, at especially low rate, which is applied in respect of goods imported from a country that is being favored. Usually preferential tariff is exchanged exclusively within the countries of the customs union and is not extended to outside countries.

The amount of tax collected is called the customs duty. If the duty is imposed according to the physical quantity of the goods (per ton, per meter, per item, etc.), it is called specific duty. When the duty is charged by weight, it is calculated of the net weight of the article excluding the weight of any container.

If they are levied according to the value of the goods, they are known as ad valorem* duties. When an article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients. For ad valorem duty the value of an article is assessed according to the price of the article on the open market. This value includes freight, insurance, commission, packing, containers and other costs.

VAT (Value Added Tax) is an indirect tax on the final consumption of goods and services in the home market.

The excise tax is levied on most imported items considered luxury goods, such as cars, jewelry, alcohol and tobacco.

Goods will be released only after the payment of duties. In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. Payments are accepted in cash and by cheque.

* Ad valorem is a Latin term meaning “according to the value”.