Английский язык.Таможня

6.Таможенник заставил его заплатить штраф.

7.Позвольте ему сойти на берег.

8.Вы слышали, как владелец судна инструктировал команду о Российских Таможенных правилах и об ответственности за таможенные правонарушения.

Task V. Read the text. Underline the non-finite forms of the verbs in the text. Translate the text into Russian.

Private aircraft have become the method of choice for transporting narcotics destined for the United States. The Customs has responded this threat with significant technological success in the air environment.

Now we are strengthening the links between our radar and tracking capabilities with advances in our targeting and analysis capabilities. The inspectional program of the future will focus on sophisticated systems to identify and target high-risk aircraft as well as provide effective analytical advances to enhance our efforts in this area.

Task VI. Translate the sentences from Russian into English using the Gerund, the Infinitive, the Participle I and Participle П.

1.Взимая налоги, таможня увеличивает федеральный бюджет страны.

2.Покажите мне разрешение, выданное Министерством культуры.

3.Специально обученные собаки должны участвовать в обнаружении наркотиков, спрятанных в транспортных средствах, багаже, товарах.

4.Купленные вами товары должны пройти таможенный контроль.

5.Заполняя декларацию, туристка забыла указать картину, купленную в Москве.

6.Акциз и НДС - косвенные налоги, включаемые в стоимость товара.

7.Протекционистские тарифы созданы для защиты отечественного производства от иностранной конкуренции путем повышения цены на импортируемый товар и ограничения импорта.

8.Контроль пассажиров и груза, прибывающих в страну, проводится для взимания таможенных пошлин и с целью предотвращения контрабанды.

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UNIT 13

CUSTOMS PROCEDURES

WAREHOUSING

According to the Customs Code there are 16 customs procedures:

1.Release of goods for home use

2.Transit of goods

3.Customs warehouse

4.Duty free shop

5.Processing of goods on the customs territory

6.Temporary admission

7.Free customs zone

8.Re-import of goods

9.Export of goods

10.Re-export of goods , etc.

Text

CUSTOMS WAREHOUSE

The Customs warehousing procedure enables importers and

exporters to keep their goods temporarily (for 2 months) in customs warehouses

without the payment of duties and taxes and without the application of

economic restrictions and prohibitions.

Goods can be imported for storage in a warehouse and re-exported in the same state. But traders can use this procedure to improve the packaging and marketable qualities of the goods and to prepare them for shipment. Such operations include: repacking, sorting and grading, breaking bulk, grouping

of packages.

This customs procedure gives importers and exporters a number of advantages. For example, they can import goods in bulk, at discounted prices and place the goods in the customs warehouse. Then the trader can renegotiate sales abroad on more favorable terms and re-export the similar quantities of goods at higher prices, making foreign exchange gains.

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In some cases exporters are permitted to use warehousing facilities to combine domestic goods with identical imported goods to satisfy a single export order.

The warehousing procedure can be used to assist home manufacturers in producing goods for export. There are traders who specialize in wholesale trade and act as agents for manufacturers. They consolidate small import orders from different companies and import consignments in bulk on the most favorable terms. After that they offer their goods to home producers at lower prices than the prices for small importations.

Besides, warehousing procedure helps exporters to obtain refunds of import duties and taxes before the actual exportation of the goods, thereby facilitating their cash flow.

Customs warehouses may be either public or private. "Public warehouse" is available for use by any person and "Private warehouse" is reserved by a warehouse-keeper who must be authorized by the Customs.

The warehousing procedure enables the authorities: to assist manufacturers in producing goods for export and thus develop a country's external trade as well as to earn foreign currency for the services rendered at the warehouses and provide employment opportunities.

Working on the text

Ex. 1 Read and translate the text.

Ex. 2 Find in the text the English equivalents of the following:

таможенный режим; временно размещать товары; в том же состоянии; улучшить товарный вид; преимущество; закупать большими партиями; выгодные условия; получать прибыль в иностранной валюте; производить товары на экспорт; оптовая торговля; объединять заказы

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r

Ex. 3 Match to make word combinations:

currency, flow, prices, restrictions, producers, terms, trade, quality, order, bulk, opportunities

1.marketable - favorable - dutiable

2.shipment - . . .

3.trader

4.application

5.re-export

Ex. 6 Find in the text nouns formed from the following verbs:

Ex. 7 Complete the table with the information from the text:

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Ex. 8 Answer the questions:

1. What are the advantages of placing the goods temporarily in customs warehouse?

2.Must the goods be kept in the same state?

3.What operations are permitted in a customs warehouse?

4.Why are these operations carried out by the traders?

5.What privileges do traders enjoy?

6.Who else is interested in this customs procedure?

7.How does the customs warehousing procedure help home producers?

8.How can this procedure facilitate cash flow?

9.Why are the authorities interested in this customs procedure?

Ex. 9 Translate the sentences from Russian into English:

1. Таможенные пошлины не налагаются на товары, помещенные на склад временного хранения.

2.Мы занимались сортировкой и упаковкой товара для дальнейшей отправки его на экспорт.

3.Если товар закупается большими партиями, то цены на него могут быть значительно снижены.

4.После хранения на складе товар может быть оформлен для выпуска в свободное обращение.

5.Дробление большой партии товара и его переупаковка заняли несколько дней, и затем он был продан за границу на очень выгодных условиях.

6.Наша компания объединяет небольшие заказы от отечественных производителей на импорт определенных категорий товаров, закупает их оптом, а затем поставляет заказчикам.

7.Информацию о действующих таможенных режимах можно найти в Таможенном кодексе РФ.

8.Так как платежи за оказание услуг по улучшению товарного вида импортируемой продукции принимаются в иностранной валюте, это способствует поступлению валютных средств в бюджет.

9.Таможенные пошлины не взимаются при условии, что после хранения на складе товар будет отправлен на экспорт.

Ex. 10 Get ready to speak on the topic.

Ex. 11 Render the newspaper article.

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Grammar

Conditionals - II type

Ex. 1 Supply the correct form of the verb in brackets.

Model: If you (to have) little luggage you (to pass) through the Customs quickly.

If you had little luggage you would pass through the Customs quickly.

1. If a smuggler (to be caught) red-handed he (to pay) a fine or be taken to court. 2. If the goods (to be stored) at the bonded warehouse the Customs (to ensure) security of the cargo.

3. If the passenger (to exceed) duty and tax free allowance, he (to have to pay) for the excess.

4. If the cargo documents (to be) in order, the Customs officer (to sign) them and the date (to be stamped).

5.1 (to leave) the excess of restricted goods at the Customs if 1 (to be) you.

6. Such actions (to be considered) a violation of the customs regulations if someone (to remove) the seals placed by the Customs.

Ex. 2 Translate the sentences into English:

1) Если бы груз был поврежден в таможенной зоне, таможня несла бы ответственность за это нарушение.

2)Если бы это был взрывоопасный груз, то им занимались бы специалисты.

3)Кто нес бы ответственность, если бы груз получил повреждения во время разгрузки?

4)Если бы товар не соответствовал количеству, указанному в документах, он бы досматривался в присутствии владельца или перевозчика.

5)Если бы ваш товар хранился на складе временного хранения вешей, вам бы пришлось оплатить расходы за хранение.

6)На вашем месте я бы сдал свои вещи в камеру хранения.

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UNIT 14

CUSTOMS VIOLATIONS

Text

Criminals use different types of violations of customs regulations. The most common of them are aimed at tax evasion as well as evasion from licensing and certification from the authorities.

(1) False declaration - is an infringement, when goods are not declared or are declared under the wrong commodity description. When imported goods are subject to a high rate of taxation, various schemes are used by criminals, for example:

-some categories of goods may be declared as their parts because the rates of tariffs for parts are lower than for ready-made goods;

-some goods may be declared under the wrong description when goods with

similar functions and similar classification code attract lower rates of duty;

- one type of commodity may be claimed for another when due to complex chemical composition, it cannot be defined during visual examination and only laboratory tests can reveal falsification (wood, metal, chemicals, etc.).

To prevent such violations customs officers check the supporting cargo documents, screen the goods, make tests at customs laboratories.

(2) Pseudo re-export. According to the Customs Code, re-export is a customs procedure which implies that goods are imported into the customs territory of the Russian Federation to be re-exported not later than 6 months since the date when cargo declaration was accepted for inward customs clearance. The merchandise is exempt from import duties and other economic regulatory measures. In case of violation, foreign goods are imported free from duty and sold on the customs territory of the country but the documents are cleared under re-export procedure without actual export of goods across the frontiers.

To protect the revenue and to guarantee the payment Customs authorities require that placing his goods under Re-export procedure the

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l

Ex. 6 Find words in the text corresponding to the following definitions:

- someone who is involved in illegal activities or has been proved guilty of a crime

с

-an action that breaks a law, agreement, principle, etc. v

-a clever plan, especially to do something that is bad or illegal s

-an official organization that has the power to make decisions, and has particular responsibilities

a

-a special room or building where different tests are made

l _______________

- an amount of money that is paid into a bank account

d

Ex. 7 Complete the sentences:

1.Criminals break customs regulations to ...

2.The most common customs violations include:...

3. When imported goods are subject to a high rate of taxation ...

4. To prevent violations and to protect the revenue customs officials ...

Ex. 8 Translate the words from Russian into English:

According to the Administrative Code movement of (товаров) across (таможенные границы) of the Russian Federation without (оформление и контроль), or by submitting (в таможенные органы) (поддельные документы) or documents (полученные незаконным путем) or (недействительные) documents as well as (недостоверное декларирование) shall entail a fine in the (количество) of lA to 3 times the value of commodities which are the subject of (административное правонарушение) with or without (конфискация товара или транспортного средства).

Ex. 9 Read the text and answer the questions:

1)What customs violation is described in the text?

2)What is the object of smuggling?

3)How are smuggled goods transported across the border?

4)What tools do border guards use to stem the violation?

5)What measures can help to solve the problem?

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