5. I (to examine) this container at 2 o’clock yesterday.

6. I (to fill in) a customs declaration form when I (to remember) about it.

7. The Government (to initiate) economic reforms next year

8. An interesting case (to investigate) by the customs investigation union now.

Task 6. Make a written translation of the text and think about the title for it.

VAT law in the UK was governed by various Directives, notably the sixth VAT Directive of the European Community (1977). VAT is a tax on the final consumption of goods and services in the home market, but it is collected at every stage of production and distribution.

When VAT was introduced on 1 April !973 there was one positive rate of tax. This was the standard rate of 10%. Subsiquently a higher rate (17,5%) was introduced. Some goods and services can be either zero-rated or exempt from VAT, which means that no tax is payable.

Вариант № 21

Task 1. Translate the sentences from English into Russian:

1. The Russian Customs Service, however, predates the Mongol-Tatar yoke (1237-1480).

2. Thousands of passengers pass through international airports every day.

3. Customs officers use a wide range of tools and technology.

4. This cargo declaration is a basis for goods valuation

5. Passing through the Customs control the passenger can choose between the Red and Green Channels.

6. If something is free from tax, you don’t have to pay tax on it.

7. Why is it necessary to inspect passengers’ baggage?

8. The official put his personal stamp on the documents when he accepted it for clearance.

Task 2. Choose the most appropriate word in the box to complete the sentences below.

duties and taxes, dogs, customs business, customs laws, law enforcement, customs violations, handed down, merchandise, set up, tamozhnya

1. The first Russian Customs statute was in _______________ 1667.

2. The current Russian word for Customs, ____________________ , appeared in the times of Mongol-Tatar yoke.

3. ___________________ has always been considered important and prestigious.

4. Investigation of ________________ is performed to target violators of customs laws and regulations.

5. Free trade zones are usually ______________to encourage the development of the country and to promote its foreign trade.

6. ________________ classification is the foundation on which duty collection is based.

7. Customs and other ________________ agencies round the world use dogs for detection work.

8. He did a lot to develop ______________.

9. _________ can be used to search passengers, baggage, cargo, private and commercial vehicles, vessels and aircraft.

10. The assessment and collection of ___________________ have always been one of the main functions of Customs.

Task 3. Translate the sentences from Russian into English.

1. Какие нарушения рассматриваются таможней?.

2. Расходы при хранении товаров на СВХ (склад временного хранения) оплачиваются импортером.

3. Какие документы вы предъявляли, когда проходили через паспортный контроль?

4. Таможенники должны знать законы и правила, чтобы грамотно их применять

5. Каждый раз, когда я еду за границу, я посещаю магазин беспошлинной торговли и покупаю там сувениры для друзей.

6. Я бы хотел зарегистрироваться на рейс AS 2705 до Лондона

Task 4. Put the words in the correct order.

1. Customs / came/ into /force/ tariff/ in /1800/ the..

2. The / goes / passport/ passenger/ and/ visa/ through/ control.

3. Business / customs officers/ health/ protect/ public/ and.

4. They/ uniform/ always/ wear.