Unit 10. Customs Offences

Warm up

Exercise 1. You know there are different kinds of crimes. What kinds of crimes in your opinion can take place in the customs sphere? What responsibility may the offender bear? What kinds of offences are the most widespread in this sphere and why?

Exercise 2. Match the English words on the left with their Russian equivalents on the right. Learn the words by heart.

1. an expulsion	a) административное правонарушение;
2. violation	b) ответственность;
3. an administrative offence	c) лишение, отстранение (от должности);
4. liability	d) наказание, санкция, неустойка;
5. deprivation	e) нарушение;
6. criminal law	f) наказуемый;
7. improper	g) депортация;
8. a penalty	h) наложение ареста, конфискация;
9. punishable	i) уголовное право;
10. seizure	j) неправомерный.

READING

Exercise 3. Read and translate the following text. Use the dictionary when necessary.

Liability for Customs Offences

Administrative offence is understood as unlawful act committed by a guilty person, who is punishable according to the Administrative Offences Code of the Russian Federation.

The unique law concerning administrative offences in the customs sphere is the Administrative Offences Code of the Russian Federation. This normative legal act includes the basic principles of administrative legislation, variety of administrative penalties and directions, common procedure for carrying out administrative offences for all administrative authorities. It also contains measures to ensure guarantees, the procedure of carrying out the penalty decisions, the exhaustive list of offences and sanctions for the violation of normative orders established by the state. The administrative liability establishment and exception for the activity is possible with the help of amendments in the mentioned Code.

The juridical and physical persons are subject to administrative liability. From the point of view of measures liability definition physical persons are divided into officials and citizens. The majority of sanctions are provided for administrative offences committed by juridical person, and the least are committed by citizens.

The following penalties can be applied for commitment of administrative offences: 1) warning; 2) administrative fine; 3) seizure of instrument or item of administrative offence with compensation; 4) confiscation of instrument or item of administrative offence; 5) deprivation of special right belonging to physical person; 6) administrative arrest; 7) administrative expulsion of foreign citizens, persons without citizenship; 8) disqualification.

According to the Criminal Code of Russia the base of criminal liability forms is an act which contents all features of corpus delicti provided by criminal law. Customs crimes are enumerated in part VIII of the Criminal Code of Russia “Crimes in economy sphere” and deemed to be guilty dangerous acts to society which are attempted on social relations in business activity concerned with the movement of goods across the customs border. The subject of crime is a responsible person who reached by the time of crime perpetration the age of sixteen. The subjective part of crime is characterized by direct intention. A person realizes the danger of his activity and wishes of its fulfillment.

British Customs and Excise Management Act 1979 is “An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission”. This Act cover breaches of Community and UK customs law relating to the import, export and holding or processing of imported goods under customs supervision. This includes breaches by individual travellers as well as businesses. The duties and taxes covered by these provisions include customs duty, Community customs duty, import VAT and customs duties in the agricultural sector (the “relevant tax and duty”). It contains forfeiture of goods improperly imported, penalty for improper importation of goods, offences in relation to exportation of goods, offences in relation to exportation of prohibited or restricted goods, offences in relation to agricultural levies, offences in connection with carriage of goods coastwise, penalty for signalling to smugglers.

Exercise 4. Consult the text and find the English equivalents to the words combinations.

1. по отношению к, относительно, что касается; 2. виновное лицо; 3. административное законодательство; 4. конфискация товаров; 5. законодательные акты; 6. уголовная ответственность; 7. состав преступления, вещественное доказательство; 8. единственный закон; 9. преступления в сфере экономики; 10. лица без гражданства.

Exercise 5. Decide whether the following statements are true or false. Correct the false ones.

1. Disqualification relates to criminal penalty. 2. There is only one law concerning administrative offences in the customs sphere in Russia. 3. Only physical persons can be subject to administrative liability. 4. The subjective part of crime is characterized by an indirect aim. 5. Customs and Excise Management Act regulates import, export and holding or processing of imported goods.

Exercise 6. Answer the following questions.

1. What kinds of penalties can be applied for commitment of administrative offences? 2. In what document are the basic principles of administrative legislation mentioned? 3. Who can be subject of crime? 4. What is an administrative offence? 5. What are the main differences in the normative legal acts of the Russian Federation and the United Kingdom? 6. How many laws concerning administrative offences in the customs sphere are there in the Russian Federation? 7. How is it possible to change the administrative liability in the RF? 8. Who commits the majority of administrative offences? 9. What breaches does British Customs and Excise Management Act cover? 10. What are the duties and taxes in the UK?

Exercise 7. Give a short summary of the text.

Exercise 8. Now read and translate the text about different types of customs violations. Use the dictionary when necessary.