Working on the text

Task 2. Write out from the text: a) all international words;

b) economic terms.

Task 3. Give the Russian equivalents of the following:

a) protection of economic interests;

b) to protect domestic production from foreign competition;

c) to obtain revenue;

d) the physical quantity of the goods;

e) is charged by weight;

f) the proportionate value of dutiable ingredients;

g) final consumption of the goods and services;

Task 4. Many English words can be used both as a verb and a noun without any change in the form. Mark how these words are used in the text:

V- verb; N – noun.

interest - N

function

amount

act

tax

cost

group

form

price

design

border

raise

value

freight

Task 5. Find in the text the English equivalents of the following:

обеспечение поступления налоговых сборов в государственный бюджет; основная функция таможни; применять; взимать; отечественный производитель; иностранные конкуренты; обеспечить источник дохода; налагать; количество; начислять; чистый вес; стоимость товара; транспортировка; страховка; иностранная валюта; НДС; косвенный налог; потребление

Task 6. Find the words in the text that follow the verbs below:

a) to form

b) to protect

c) to provide

d) to raise

e) to apply

f) to obtain

g) to contain

h) to levy

i) to design

j) to assess

k) to include

l) to accept

Task 7. a) Match to make word combinations:

revenue weight

home duties

proportionate consumption

final collection

net market

protective acts

excise tariffs

legal value

b) Make sentences with these word combinations.

Task 8. Find the words or phrases in the text that mean the following:

1) to put into operation;
2) to keep safe;
3) to move from a lower to a higher level;
4) to decide or fix the amount of a tax or a fine;
5) to bring in from a foreign country;
6) law passed by the government or other law-making body;
7) the total annual income of the country;
8) one of the parts of a mixture;
9) written order to a bank to pay money;
10) using up (of food, energy, materials)

Task 9. Say if it is true or false. Correct the false statements.

1. Protective tariffs are designed to provide a major source of income for the federal budget.

2. Revenue tariffs are aimed at protecting domestic production from foreign competition.

3. Ad valorem duties are levied according to the value of goods.

4. Specific duties are imposed according to the value of goods.

5. When duty is charged by weight it is calculated including the weight of the container.

6. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.

7. Freight, insurance, commission, packing and containers are not included in the value fixed for assessing ad valorem duty.

8. All customs payments in the Russian Federation are accepted in cash only.

9. Excise is the duty charged on goods such as oil products, tobacco, alcohol, jewelry and automobiles.

10. Value Added Tax is a tax on the final consumption of goods and services in the home market.

Task 10. Answer the questions:

1. What functions of the Customs have always been the principle ones?

2. What legal act do the Customs authorities apply?

3. What is tariff?

4. What are protective tariffs designed for?

5. What are revenue tariffs meant to do?

6. What is a preferential tariff?

7. What duties are called specific?

8. How are ad valorem duties assessed?

9. What other costs are included in the value when they assess ad valorem duties?

10. Is the weight of containers included when the duty is charged by weight?

11. How are the duties calculated when articles contain dutiable ingredients?

12. How can payments be made?

13. What is excise?

14. What excise duties are there in Russia?

15. What is VAT?

Task 11. Translate the sentences from Russian into English:

1. Первостепенными функциями таможни всегда являлись сбор доходов и

защита экономических интересов государства.

2. Увеличивая цену импортируемого товара, таможенный тариф защищает отечественного производителя от внешней конкуренции.

3. Целью фискального тарифа является пополнение государственного бюджета.

4. Специфические пошлины на товар исчисляются на единицу веса или любой другой меры.

5. «Адвалорная» пошлина исчисляется со стоимости товара.

6. Если пошлина исчисляется с веса, она исчисляется без учета веса упаковки.

7. Все сопутствующие расходы, такие как стоимость транспортировки, страховка, комиссионные, стоимость упаковки и т.д., включаются в общую стоимость товара.

8. Таможенные платежи принимаются как в рублях, так и в иностранной валюте.

9. Акциз и НДС – косвенные налоги, включаемые в стоимость товара.

10. НДС – налог на конечную реализацию товаров и услуг.