II. In the article above find the English equivalents for the following words and phrases. Then make up sentences with them explaining export procedure.

1) заявитель; 2) должным образом обоснованный; 3) возмещение (уплата);

4) подавать (заявление); 5) упрощенная процедура; 6) находиться под таможенным наблюдением; 7) таможенный пункт вывоза.

III. Answer the following questions.

1. Name different export measures.

2. What should the declarant present at the customs office?

3. In what cases can an oral declaration be made?

4. On what condition does customs office release the goods for export?

5. Where are the goods and a copy of the export declaration presented?

Text b. Export declarations

1. Read the article and find Russian equivalents for the words and phrases in bold.

An export declaration is required for goods being exported outside the European Union (EU). You can use an agent, eg a freight forwarder, to make the declaration on your behalf. This can make exporting simpler and faster if you're not authorised to make electronic declarations yourself.

The declaration allows HM Revenue & Customs to check that you're complying with export controls, eg licensing requirements, duty and VAT. Exporting outside the EU also allows you to zero-rate the goods for VAT. If the goods are covered by the Common Agricultural Policy (CAP), you may also be entitled to a refund. The CAP is EU legislation that provides a common, unified policy framework for agriculture throughout Europe.

Incoterms - internationally recognised trading terms - will determine the obligations of exporter and customer when making export declarations. For example, the Ex-Works Incoterm places minimal requirements on the seller.

Incoterms are standard trade terms that set out buyer and seller responsibilities. They aim to avoid misunderstanding and are principally used in agreements about the delivery of goods. Each Incoterm outlines who is responsible for transport, insurance, duties and clearance. Before you use Incoterms, consider the country of the buyer. Some countries stipulate that set Incoterms are used, while others set chosen Incoterms as standard practice. Transport may also affect your choice as some Incoterms can only be used for transport by sea and inland waterways. Like the rest of the Incoterms in the 'D' category, the seller has to pay all costs and cover all risks involved in bringing goods to the named place of destination. While the Incoterm Ex-Works (EXW) represents the least responsibility for the seller, the Delivered Duty Paid (DDP) Incoterm represents the highest responsibility for the seller.

Delivered Duty Unpaid (DDU) - obligations of the seller

The seller is responsible for delivering the goods to the buyer at a named place of destination. The seller neither clears the goods for import nor unloads the goods.

The buyer has to clear the goods for import and takes on the risks and costs of the goods as soon as they are accessible at the named destination.

It can also be agreed that the seller is responsible for import duties, costs and risks. If both parties agree to this arrangement, it should be written into the contract as it is a variation of the Incoterm.

The seller must deliver the goods to a named destination, unload and clear them for import. The seller has responsibility for all costs and risks linked to bringing the goods to the named destination. The seller must pay all duties, taxes and charges in the country of import.

Some taxes, such as VAT, can be excluded from the seller's obligations and transferred to the buyer. This variation to the Incoterm should be written into the sales contract.