Работа над текстом
Упражнение 1.Прочтите текст, пользуясь словарем.
Упражнение 2. Ответьте на следующие вопросы.
1. What is the difference between «to assess» and «to collect» Customs duties?
In fact, to assess means “to evaluate” and to collect means “to gather”. Firstly, Customs duties are assessed (or evaluated), then they are collected.
2. What is the reason for merchandise classification? The reason is that all goods entering the country should be classified by use of numerical coding system to prevent losses of duty collection.
3. Why is it necessary to appraise the goods properly? Appraisement is necessary because undervaluation can result in underpayment of duties.
4. Why are all cargo shipments subject to Customs control? Customs control can help release merchandise quicker with less damage and result in increased seizures of prohibited items.
5. Why is “a free zone” set up? Free trade zones are usually set up to encourage the development of the country and to promote its foreign trade.
6. What do you know about bonded warehouses? When the importer doesn’t pay the duty immediately on importation, the goods are stored in a bonded warehouse. The importer has to pay the duties and storage charges.
7. What are the advantages of the use of drug detector dogs at the Customs? The use of dogs helps speed up customs examination process with less damage than some more traditional methods of inspection.
8. What can collection and analysis of smuggling information result in? Collection and analysis of information on smuggling results in better understanding of smuggling trends and the modus operandi of individuals/organizations breaking Customs laws.
9. Why is it necessary to investigate Customs violations? It is necessary to do it to target violators of customs laws and regulations.
10. What is the purpose of laboratory analyses at the Customs? Laboratory analyses are to be performed in order to classify merchandise and collect the correct amount of duty.
11. Why is training considered very important? It is one of the keystones to building a more effective customs organization.
12. What do you know about Customs brokers? Brokers must pass an examination and obtain a licence from the customs central administration to do business .Brokers are to consult Customs to determine the proper rate of duty or basis for appraisement.
Упражнение 3.Какие из следующих предложений соответствуют/не соответствуют содержанию текста? Обоснуйте свой ответ.
The assessment of import duties and taxes and collection of revenue is a keystone in every Customs organization.
True. The assessment and collection of duties and taxes have always been one of the main functions of Customs. In fact collection of the revenue is the responsibility with which Customs usually started.
Errors in merchandise classification cannot result in improper amounts of duty to be collected.
True.
Cargo shipments entering the country are to be supplied with a few documents excluding commercial invoices.
False. Cargo entering the country is to be supplied with the necessary documents, f. ex. commercial invoices. This cargo document is a basis for goods valuation. Commercial invoices should reflect the proper cost of imported goods because undervaluation can result in underpayment of duties
Cargo shipments are to be inspected for duty collection only.
False. Cargo is to be inspected for duty collection and anti-smuggling purposes.
Goods introduced into a free trade zone are not subject to the usual Customs control.
True.
It is the Customs responsibility to pay storage charges.
False. The importer pays the duties. He also has to pay storage charges.
Customs brokers must pass an examination and obtain a licence from the Customs central administration.
True.
Упражнение 4.Кратко изложите в письменной форме на английском языке, что вы знаете об:
основных функциях таможенных органов;
One of the main functions of Customs has always been the assessment and collection of duties and taxes. In fact collection of the revenue is the responsibility with which Customs usually started.
зонах свободной торговли;
Free trade zones are usually set up to encourage the development of the country and to promote its foreign trade. A free zone is regarded as being outside the Customs territory. Goods introduced into a free zone are not subject to the usual Customs control
таможенных правонарушениях;
The full range of customs violations includes: the smuggling of merchandise, narcotics arms and ammunition, and other contraband; commercial fraud; currency violations and money laundering; internal corruption; infringement of intellectual property rights (IPR) etc.
классификации товаров и определении таможенной стоимости.
Merchandise classification is the foundation on which duty collection is based. All goods entering the country should be classified by use of numerical coding system. Cargo entering the country is to be supplied with the necessary documents, f. ex. commercial invoices. This cargo document is a basis for goods valuation.
использовании служебных собак.
Use of dogs specially trained to smell drugs helps speed up customs examination process with less damage than some more traditional methods of inspection may cause.
подготовке и повышении квалификации сотрудников таможни.
Customs Service carries out training, retraining and improvement of the skills of specialists in the field of Customs practice for public bodies, enterprises, institutions and organizations.
таможенных брокерах.
Brokers are to consult Customs to determine the proper rate of duty or basis for appraisement. Theycan’tworkwithoutalicence.
Упражнение 5.Подберите антонимы к следующим словам и словосочетаниям:
to prevent smuggling – to help, to assist
to break Customs laws –to obey Customs laws
relief from duty – levying duties
concealment- detecting
to grant – to confiscate
Упражнение 6. Подберите синонимы к следующим словам и словосочетаниям:
Merchandise-goods
to set up – to establish, to place smth in position
infringement- violation
responsibility- to be in charge of
to be subject to – to obey
Упражнение 7.Подберите подходящее по смыслу окончание для каждого предложения.
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1. The assessment and collection of import duties and taxes have always been… |
a) a basis for goods valuation.
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2. Errors in merchandise classification often result in… |
b) to collect proper duty and prevent smuggling (contraband). |
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3.This cargo document is… |
c) one of the main functions of Customs organization. |
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4. Effective passenger and baggage control is necessary… |
d) improper amounts of duty to be collected. |
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5. Free trade zones are usually set up… |
e) are not subject to the usual Customs control. |
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6. Goods introduced into a free trade zones… |
f) to target violators of Customs laws and regulations. |
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7. Investigation of Customs violation is performed… |
g) to encourage the development of the country and to promote its foreign trade. |
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8.Laboratory analyses are to be performed in order … |
h) to classify merchandise and collect the correct amount of duty |
1. c
2. d
3. a
4. b
5. g
6. e
7. f
8. h
Упражнение 8.Переведите следующие вопросы на английский язык и ответьте на них в письменной форме.
Почему начисление и сбор таможенных пошлин всегда являлись одной из основных функций таможни?
Why has the assessment and collection of duties and taxes always been one of the main functions of Customs?
The assessment and collection of duties and taxes always been one of the main functions of Customs because the collected revenue has always been a part of the federal budget, it was necessary for the country’s basic infrastructure.
К каким последствиям могут привести ошибки, допущенные при классификации товара?
What consequences can errors in merchandise classification result in?
Errors in merchandise classification often result in improper amounts of duty to be collected.
Какой документ является основным для таможенной оценки?
What document is a basis for goods valuation?
A commercial invoice is a basis for goods valuation.
Какие задачи стоят перед таможней при досмотре пассажиров и грузов?
What is the aim of passenger and baggage control?
Effective passenger and baggage control is necessary to collect proper duty and to prevent smuggling (contraband).
С какой целью создаются зоны свободной торговли?
What is the aim of setting up free trade zones?
Free trade zones are usually set up to encourage the development of the country and to promote its foreign trade.
Кто оплачивает расходы при хранении товаров на складе временного хранения?
Who pays storage charges for storing goods in a bonded warehouse?
The importer pays the duties and he also pays storage charges.
Какие нарушения таможенного законодательства рассматривает отдел по расследованиям?
What customs violations does the investigation department deal with?
It deals with the smuggling of merchandise, narcotics arms and ammunition, and other contraband; commercial fraud; currency violations and money laundering; internal corruption; infringement of intellectual property rights (IPR) etc.
8. Какие функции выполняет таможенный брокер?
What are the functions of a customs broker?
Brokers are to consult Customs to determine the proper rate of duty or basis for appraisement.