II. Give the Russian equivalents for the following phrases.

1) clarify, 2) a debt is incurred, 3) the CCT lays down a duty, 4) requesting release for free circulation, 5) liable for payment, 6) goods are unlawfully introduced, 7) knowingly participated, 8) goods are placed in temporary storage, 9) under a suspensive customs procedure, 10) under the end-use provisions, 11) to comply with the conditions, 12) be jointly and severally liable for debt, 13) the post-clearance entry of the import or export duties, 14) error could not reasonably have been detected, 15) acted in good faith, 16) the person concerned, 17) provisions in force.

III. Explain the following words and expressions and find synonyms for them.

1) in the event of indirect representation, 2) acting on one’s own name, 3) on behalf of, 4) goods are removed from customs supervision, 6) the principal under transit, 7) an obligation has been fulfilled, 8) the omitted action, 9) at the latest, 10) to place the goods under the procedure, 11) it is foreseen that, 12) a debt is to be recovered, 13) the customs debt has been communicated to the debtor, 14) export duties may be repaid or remitted.

IV. Complete the following sentences using the required information from the article.

1. Customs debt means …

2. The declarant is …

3. The customs debt is incurred at the time when …

4. The debtor is a person who …

5. If an obligation has not been fulfilled then …

6. The post-clearance entry of the import or export duties in the accounts is waived …

V. Using the vocabulary and the information from the article make up a story “a true story of an eternal debtor”. Text h. Duty-free exemption

1. Read the article and give its main ideas in Russian.

The duty-free exemption, also called the personal exemption, is the total value of merchandise you may bring back to the United States without having to pay duty. You may bring back more than your exemption, but you will have to pay duty on it. In most cases, the personal exemption is $800, but there are some exceptions to this rule, which are explained below.

Depending on the countries you have visited, your personal exemption will be $200, $800, or $1,600. There are limits on the amount of alcoholic beverages, cigarettes, cigars, and other tobacco products you may include in your duty-free personal exemption. The differences are explained in the following section.

The duty-free exemptions ($200, $800, or $1,600) apply if:

The items are for your personal or household use or intended to be given as gifts.

They are in your possession, that is, they accompany you when you return to the United States. Items to be sent later may not be included in your $800 duty-free exemption. (Exceptions apply for goods sent from Guam or the U.S. Virgin Islands.)

They are declared to CBP. If you do not declare something that should have been declared, you risk forfeiting it. If in doubt, declare it.

You are returning from an overseas stay of at least 48 hours. For example, if you leave the United States at 1:30 p.m. on June 1, you would complete the 48-hour period at 1:30 p.m. on June 3. This time limit does not apply if you are returning from Mexico or from the U.S. Virgin Islands.

You have not used all of your exemption allowance, or used any part of it, in the past 30 days. For example, if you go to England and bring back $150 worth of items, you must wait another 30 days before you are allowed another $800 exemption.

The items are not prohibited or restricted as discussed in the section on Prohibited and Restricted Items. Note the embargo prohibitions on products of Cuba.