II. Find some information about the duty-free exemption in Belarus. Compare it with that of the usa. What could our customs systems borrow from the custom system of the usa and vice versa?

Review key concepts

1. Discuss functions of customs duties.

2. Discuss types of customs duties.

3. Discuss customs duty relief, its role, functions and types.

4. Discuss the notion of customs debt.

Discuss the following.

Discuss with your partner how and why customs duties are important to the Belarusian economy. Report back to the whole class and compare the answers of your groupmates.

Role play a dialogue between a businessman wishing to start business across the country and in foreign countries and an experienced head of a joint venture. Discuss all the duties and tariffs to be paid, all the challenges a businessman may face.

Think about ways you could lose an investment in a new business. What can be done to help prevent this from happening?

Unit IV. Export procedure and export finance

✔ Trade between nations is an important part of today’s world. Why do you think international trade has grown in recent years?

✔ Think about how export affects the country’s economy and its citizens.

✔ Notice how globalization affects business.

Text a. Export procedures

I. Read the article and find the synonyms for the words and phrases in bold.

The export procedure is obligatory for goods leaving the EC customs territory, with very few exceptions. This is due to the fact that this procedure must ensure the correct application of all export measures, e.g.:

• export restrictions and surveillance measures, and

• payment of export refunds for agricultural products.

The export procedure foresees, in principle, two stages:

First the exporter/declarant presents the goods, his export declaration and, where necessary, his export authorisation or licence at the customs office responsible for the place where he is established or where the goods are packed or loaded for export.

If, for administrative reasons, this provision cannot be applied, the export declaration may be lodged with any customs office which is competent for the operation in question. Finally, an export declaration may also be accepted by a customs office other than that export declaration is made on the Single Administrative Document (SAD) or its electronic equivalent. An oral (or sometimes implicit) declaration may also be made (at the customs office of exit) in certain circumstances. However, neither an oral nor an implicit declaration may be made for goods in respect of which export normally responsible, provided there are duly justified good reasons.

If no simplified procedure is used, the refund or repayment of duties is claimed or which are subject to restrictions or other special formalities.

The customs office to which the goods and the export declaration have been presented releases the goods for export on condition that they leave the EC customs territory in the same condition as when the declaration was accepted.

Subsequently, the goods and a copy of the export declaration are presented to the customs office of exit which satisfies itself that the goods presented correspond to those declared and supervises their physical departure.

In the case of goods exported by rail, post, air or sea, the customs office of exit may be the office competent for the place where the goods are taken over under a single transport contract for transport to a third country (e.g. port, airport, railway station).

Though goods declared for export are under customs supervision, completion of the procedure (i.e. presentation of the goods and the declaration at the customs office of exit) is not monitored by customs, given that Community goods can move freely throughout the customs territory.