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CUSTOMS_TARIFFS_TAXES_AND_DUTIES.doc
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Vocabulary Notes on the Text

1 international road freight — международные автодорожные перевозки.

2 the consignment note — транспортная накладная.

3 a haulier — владелец грузовика (трейлера).

4 a shipping line — судоходная линия.

5 a freight forwarder — транспортный агент, экспедитор.

6 a receipt of goods — грузовая квитанция.

7 the contract of carriage — контракт на перевозку.

8 a document of title — товарораспорядительный документ.

9 to establish a document — дать юридическое подтверждение документу.

10 the Single Administrative Document — Единый административный документ.

Exercises on the Text

1. Read and translate the text.

2. Explain the meaning of the following words and phrases in English:

a CMR form; a bill of lading; an air waybill; a carrier; a con­signment note; a haulier; a freight forwarder; a document of title; a trailer

3. Translate into English:

автодорожная накладная; коносамент; транспортная наклад­ная; авиагрузовая накладная; грузовая квитанция; товарораспо­рядительный документ; международные перевозки (2 варианта); перевозчик; владелец грузовика; трейлер (автоприцеп); транс­портный агент (агент по погрузке и отправке товаров); судоход­ная линия

4. Answer the following questions:

  1. What modes of transportation do you know?

  2. What are the specific documents for each mode of transpor­tation?

  3. By whom are bills of lading issued?

  4. What is the only difference in their appearance?

  5. How should the bill of lading be filled?

  6. What functions does the bill of lading fulfil?

  7. By whom is the CMR completed?

  8. What information does the CMR contain?

  9. What is the air waybill?

  1. What is the function of the air waybill?

  2. What document was introduced in 1988?

  3. Where does SAD function?

  4. Of how many parts does SAD consist?

  5. By whom are the different parts of SAD filled in?

5. Sum up the contents of the text according to the plan:

  1. The bill of lading.

  2. The CMR.

  3. The air waybill.

  4. The SAD.

Vocabulary and Speech Exercises

6. Complete the following sentences using the appropriate words and word expres­ sions from the box below:

commodity; import or export documents; penalty; the Customs; duties and taxes; restrictions; importing or exporting; Customs authorities; importable; customs regulations; for control; violation; delivered; customs clearance; customs tariff; receipts; declared; customs declaration

1) If your line of business involves __ __of goods, you will come into contact with the __ __ __. All goods must be __ and presented .

2) Declaring a___involves giving the Customs authorities information about the commodity, which they need in order to determine the correct__ __for the commodity. This information which includes weight, quantity, value and etc., forms the basis for calculating customs __ __ __.

3) Some goods, for example foodstuffs, clothes or flowers may be subject to __; the other types of goods, such as narcotics are not __ at all. __ of these regulations can result in severe __.

4) As the importer or exporter it is your responsibility to fill in a __ __ and present it to __ __for __ __. When you declare goods, you submit the necessary __ __ __ __to the Customs. The goods will not be __ until invoice, freight document, licences, permits and other documents demanded by the Customs and __ __have been presented.

5) Before you can sell or make use of the goods, you need __ from the Customs, showing that customs duties and taxes have been paid.

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