Unit 3 customs areas Text 1

Task 1. Read and translate the text.

The customs areas include the following:

1. Duty collection

The assessment and collection of duties and taxes have always been one of the main functions of the customs service. In fact, collection of the revenue is the responsibility with which the customs usually started. Throughout its history the customs has supplied the federal budget with the revenue necessary for investment in the economy and in the country’s basic infrastructure, i.e. new schools, roads, hospitals.

2. Classification

Merchandise classification is the foundation on which duty collection occurs. All goods entering the country should be classified by use of the established numerical coding system. Most countries are now adopting the Harmonized System of Classification which, in case of uniform application, can help improve the classification of goods and prevent losses of duty collection.

3. Appraisement

Cargo shipments entering the country are to be supplied with the necessary documents, for example, commercial invoices, certificates of quality, certificates of origin and others. The cargo declaration is a basis for goods valuation and assessment of duty. Undervaluation can result in underpayment of duties.

4. Cargo and Passenger inspection

Effective passenger and baggage control is necessary to collect proper duty and to prevent smuggling. Baggage is checked for concealment by X-ray or opening it. Cargo shipments are to be inspected for duty collection and anti-smuggling purposes. Various inspectional techniques and devices can help release merchandise quicker, with less damage and also result in increased seizures of prohibited items.

5. Smuggling information collection and statistics

Collection and analysis of information on smuggling result in better understanding of smuggling trends and the modus operandi of individuals or organized crime gangs breaking customs laws.

6. Investigation

Investigation of customs violations is performed to target the more sophisticated violators of customs laws and regulations. The full range of customs violations can be investigated: the smuggling of merchandise, narcotics, arms and ammunition as well as commercial fraud, currency violations and money laundering, internal corruption, counterfeiting, infringement of trademark and intellectual property rights (IPR) etc.

7. Laboratory procedures

Laboratory tests are performed in order to classify merchandise and collect the correct amount of duty. The new Harmonized System of classification is much more dependent on laboratory analyses than most prior classification systems because of complex chemical composition of most goods.

Working on the text

Task 2. a) Mark the stress in the Russian words and compare it with the English words. Tick the pairs of words with different stressed syllables.

organization организация

history история

federal федеральный

budget бюджет

economy экономика

system система

effective эффективный

territory территория

importer импортер

laboratory лаборатория

b) Read the English words again.

Task 3. a) Look through the text and find synonyms to the following words:

• goods

• infringement

• responsibility

• usage

• basis

• to set free

• confiscation

• method

• b) Make sentences with these words.

• Task 4. a) Complete the table with the words from the text formed from the following verbs. Make the necessary changes.

• assess, collect, organize, ship, invest, pay, apply, classify, enforce, investigate, develop, inspect, operate, conceal, regulate, violate

• -ment	-tion
  assessment	collection

• b) Complete the sentences with the words from the table and translate them into Russian.

• 1. The goods are ready for __________.

• 2. A private detective was hired to conduct the __________.

• 3. __________ can be made by cheque or by credit card.

• 4. The government is introducing new import __________.

• 5. Correct __________ of goods is very important for duty __________.

• 6. Nowadays much attention is paid to the __________ of the Customs Service infrastructure.

• 7. The __________ of scanners helps to speed up examination of goods.

• 8. The anti-terrorist __________ was carried out under the code name “Whirlpool”.

• 9. One of the main functions of the Customs is __________ of duties and taxes.

• 10. False bottom of a bag is often used as a place of __________.

• Task 5. Answer the following questions:

1. Where does the duty collected go?

2. What is the reason for merchandise classification?

3. Do all the countries have their own goods classification systems?

4. What documents must accompany the cargo?

5. Why is it necessary to inspect passengers and cargo?

6. What can help to speed up the search and to make it more efficient?

7. How can the customs statistics help in the fight against smuggling?

8. What customs violations can you name?

9. Why are some goods tested in customs laboratories?

• Task 6. Say what you can remember about:

• the main functions of the customs;

• the ways to avoid underpayment of duties;

• laboratory tests;

• methods of detecting contraband;

• - customs violations.

• Task 7. Translate the questions and answer them.

1. Почему начисление и сбор таможенных пошлин всегда являлись одной из основных функций таможни?

2. К каким последствиям могут привести ошибки, допущенные при классификации товара?

3. Какой документ является основным для таможенной оценки?

4. Какие задачи стоят перед таможней при досмотре пассажиров и грузов?

5. Что помогает ускорить досмотр?

6. Для чего нужен сбор статистических данных о правонарушениях?

7. Какие правонарушения расследуют таможенники?

8. Почему необходимо проводить лабораторные анализы?

9. В обязанности таможенников входит взимание таможенных пошлин, таможенный контроль и сбор статистических данных о ввозимых и вывозимых товарах.