- •Contents
- •Unit I. Customs control
- •Text a. Customs control
- •I. Read the following article and give synonyms for the words and phrases in bold.
- •II. Translate the following phrases into English. Make up sentences with them describing customs control areas.
- •IV. Using the vocabulary complete the sentences giving extensive information.
- •Text b. Customs laboratories
- •I. Read the article and give English equivalents for the words and phrases in brackets.
- •Text c. Principles of customs control
- •I. Read the article and give Russian equivalents for the words and phrases in bold.
- •II. Using the vocabulary give the gist of Text b and Text c. Text d. Forms and order of customs control measures
- •I. Read the article and give Russian equivalents for the words and phrases in bold.
- •Verification of Documents and Information
- •Verbal Inquiry
- •Verification of Special Marking or Other Identification of Goods
- •Verification of Authenticity of Information Following Release of Goods and/or Means of transport for Free Circulation
- •II. Find 11 words from the text in the table and translate them.
- •III. Match the words with their definitions. Make up sentences with them.
- •IV. Define if the following statements are true or false.
- •I. Read the article and give Russian equivalents for the words and phrases in bold.
- •3. How pcc works
- •4. Eligible Processes:
- •Operation of the procedure
- •Text f. Regulations for the federal customs service
- •Read the article and compare the authorities of the fcs of Russia with those of Belarus.
- •Is responsible for:
- •Unit II. Customs tariffs
- •Text a. Tariffs and their types
- •I. Read the following article and give Russian equivalents for the words and phrases in bold.
- •II. Using the dictionary of synonyms find the synonyms for the following words.
- •III. Match the words in column a with the appropriate words in column b.
- •IV. Complete the following sentences using the required information and the vocabulary from the article above.
- •Read the article and translate and find synonyms for the words and phrases in bold.
- •II. Give the summary of the article. Text c. Tariff quotas
- •Read the article and explain the words and phrases in bold.
- •II. Using the vocabulary speak on tariff quotas. Find some additional information on them. Text d. Tariff regulations
- •I. Choose the words to complete the article. It may be necessary to change the form of the given words.
- •Translate the following words and phrases and give definitions to them.
- •Using the vocabulary give the summary of the article.
- •Text e. Tariff regulations of foreign trade in the republic of belarus
- •Read the article and be ready to discuss it.
- •Answer the following questions.
- •Read the article and translate the words and phrases in bold.
- •Industrial suspensions
- •Complete the sentences using the required information from the above article.
- •Text g. Tariff databases
- •I. Read the articles and render them in Russian.
- •Unit III. Customs duties
- •Text a. Customs duty
- •I. Read the article and give Russian equivalents for the words and phrases in bold.
- •Import vat
- •Import vat rate
- •Text b. Import duty
- •Text c. Duties
- •Read the article and give Russian equivalents for the words and phrases in bold.
- •Imported or used in specified circumstances include:
- •Import duty relief
- •Import reliefs on previously exported goods
- •II. Using the vocabulary give the gist of the article. Then render it in Russian. Text f. Types of duty relief
- •I. Choose the words to complete the article. It may be necessary to change the form of the given words.
- •Part I. Inward processing relief (ipr)
- •Part II. Outward processing regime
- •Part III. Temporary admission relief (ta)
- •Read the article and be ready to discuss it.
- •II. Give the Russian equivalents for the following phrases.
- •III. Explain the following words and expressions and find synonyms for them.
- •IV. Complete the following sentences using the required information from the article.
- •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
- •Read the article and give its main ideas in Russian.
- •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?
- •Unit IV. Export procedure and export finance
- •Text a. Export procedures
- •I. Read the article and find the synonyms for the words and phrases in bold.
- •II. In the article above find the English equivalents for the following words and phrases. Then make up sentences with them explaining export procedure.
- •III. Answer the following questions.
- •Text b. Export declarations
- •Read the article and find Russian equivalents for the words and phrases in bold.
- •With the vocabulary from the article give the gist of it. Text c. Export control laws
- •I. Read the article and translate the words in bold.
- •II. Fill in the missing words.
- •III. Using the vocabulary make up a detective story with a disastrous end.
- •IV. Complete the following sentences using the required information from the article.
- •Text d. Import, export and tariff eu regulations
- •Read the article and render it in Russian.
- •Text e. Export permit
- •I. Choose the words from the group below to complete the article. It may be necessary to change the form of the given words.
- •Read the article and be ready to discuss it.
- •Give the Russian equivalents for the following phrases.
- •Using the vocabulary give the gist of the article.
- •Make up a dialogue between a customs officer and a businessman discussing the export of goods, their identification and valuation.
- •Unit V. Import procedures and import finance
- •Text a. Guidelines on imports
- •I. Read the following article and give synonyms for the words and phrases in bold.
- •Import Requirements
- •How Customs Determines Value of Imported Goods
- •Transaction Value Method
- •Transaction Value of Identical Goods Method
- •Transaction Value of Similar Goods Method
- •Deductive Value of Imported Goods Method
- •Clearance Procedures
- •Import Procedures
- •1. Import Procedures
- •II. Translate the following phrases into Russian. Make up sentences with them describing import procedures and requirements.
- •Match the words with their definitions.
- •IV. Answer the questions.
- •Give the summary of the above article. Text b. Methods of payment in import
- •I. Read the article and give English equivalents for the words and phrases in brackets.
- •Text c. Trade, volume, early payment and cash discounts
- •I. Read the articles and render them in Russian.
- •II. What is a Customs Bond?
- •Read the article and be ready to discuss it.
- •Import through Sea
- •Translate the words and phrases into English.
- •III. Using the vocabulary and the information talk about import duties.
- •Read the article and be ready to discuss it.
- •Match the words in column a with their translation in column b.
- •III. Using the vocabulary complete the sentences giving extensive information.
- •IV. With your partner discuss what other risks can take place in import activities. Text f. Commercial cash entry processing system
- •Read the article and render it in Russian.
- •In groups prepare “Brain Ring” game. Appoint the host, participants; get ready with the questions on import in customs.
- •Unit VI. Types of customs payment
- •Text a. International trade payment
- •II. Find Russian equivalents for the following words. Using them give the essence of each type of international payment.
- •I. Read the text and translate all the marked words and phrases.
- •Standby Letter of Credit
- •II. Find 14 words from the text in the table and translate them.
- •III. Match the words in column a with the appropriate words in column b.
- •IV. Complete the following sentences using the required information and the vocabulary from the article above.
- •Text c. A letter of credit
- •I. Read the text and translate all the marked words and phrases.
- •II. Answer the questions:
- •Using the vocabulary give the main points of the article. Text d. Risks in lc situations
- •I. Read the article and give the summary of it.
- •II. So what are the major risks in lc payment? Find additional information on each type of risk and present it to the group mates.
- •II. Translate the word combinations. Choose 3 expressions that you like most of all and give their definitions to the group. The group will guess the combinations you are explaining.
- •II. Define if the statements are true or false.
- •IV. Using the vocabulary give the main points of the article. Text f. Customs card
- •I. Choose the words from the group below to complete the article. It may be necessary to change the form of the given words.
- •I. Read the article and write out all the economic terms.
- •Types of Customs Bonds
- •II. Give the gist of the article and then render it in Russian.
- •Unit VII. International trade contracts – incoterms
- •Text a. International commercial terms
- •Read the following article and give Russian equivalents for the words and phrases in bold.
- •Text b. Free alongside ship and free on board
- •I. Read the article and give English equivalents for the words and phrases in brackets.
- •I. Read the articles and give English equivalents for the words and phrases in brackets.
- •Carriage paid to and carriage and insurance paid to
- •Delivered at frontier, delivered ex-ship and delivered ex-quay
- •Delivered duty unpaid and delivered duty paid
- •II. Using the vocabulary complete the sentences giving extensive information.
- •III. Using the vocabulary and the information from the articles act out a dialogue between the buyer and the seller. Text d. Incoterms and vat
- •Choose the words to complete the article. It may be necessary to change the form of the given words.
- •Import vat
- •Text e. About incoterms
- •I. Read the article and be ready to discuss it.
- •Translate the following words and phrases and give definitions to them.
- •III. Give the summary of the article. Text f. Incoterms and trade
- •Read the article and render it in Russian.
- •Import documentation
- •Unit VIII. Customs union
- •Text a. Customs union: what is it?
- •Text b. The customs union among russia, belorussia and kazakhstan
- •Indirect taxation of foreign activity performed by countries of the Customs Union
- •II. Translate and then explain the meaning of the following words and phrases from the article above.
- •I. Read this scientific essay and find the synonyms for the words and phrases in bold.
- •Match the words in column a with the appropriate words in column b.
- •III. Make a list of positive and negative welfare effects of customs union creation as viewed by the author of the article. Which of them do you agree with?
- •IV. Render the article in Russian. Text d. Benefits of a customs union
- •I. Choose the words to complete the article. It may be necessary to change the form of the given words.
- •II. Using the vocabulary give the gist of the article above. What other benefits of a customs union can you think of? text e. Russia, belarus and kazakhstan
- •Read the following article and be ready to discuss it.
- •Translate the following words and phrases into Russian.
- •III. Complete the following sentences using the required information and the vocabulary from the article above.
- •Unit IX. Electronic customs
- •Text a. The present customs landscape in europe
- •I. Read the article and explain the words and phrases in bold.
- •International drivers towards Customs transformation
- •II. Give synonyms for the words in bold.
- •III. Match the words in column a with the appropriate words in column b.
- •IV. Use the collocations in the assignment above and make short but extensive slogans advertising e-Customs.
- •V. Are the following statements true or false? Provide the necessary information for them.
- •VI. Act out a dialogue between the ibm specialist and a Customs officer on the topic of e-Customs. Use the vocabulary and information from the article. Text b. Customs automation system
- •I. Read the text and translate all the marked words and phrases.
- •1. Key Application Areas
- •II. Match the synonyms.
- •III. Explain the meaning of the following terms.
- •IV. Complete the following sentences using the required information and the vocabulary from the article above.
- •Unit X. Customs brokerage
- •Text a. Customs brokerage
- •III. Match the English and Russian words and phrases. Then using them act out a short dialogue on customs clearance.
- •IV. Complete the following sentences using the required information from the article.
- •Text b. Customs broker
- •I. Choose the words from the group below to complete the article. It may be necessary to change the form of the given words.
- •How Customs Brokerage Makes Importing Easier
- •Unit XI. Customs of the 21st century
- •Text a.
- •I. Read the article and give Russian equivalents for the words and phrases in bold.
- •21St century customs: a new dynamic role
- •III. Using the vocabulary complete the sentences giving extensive information.
- •I. Read the following article and give synonyms for the words and phrases in bold.
- •Text c. United states: customs in the 21st century
- •II. Using the dictionary of synonyms find the synonyms for the following words.
- •III. Find 9 words from the text in the table and translate them.
- •IV. Define if the following statements are true or false.
- •Text d. A customs blueprint for the 21st century
- •I. Read the article and give English equivalents for the words and phrases in brackets.
- •1. Introduction
- •2.Questions and Answers :
- •II. Using the vocabulary make up a conversation between a wco officer and a businessman on a Customs blueprint for the 21st century.
- •For discussion
- •Unit I.
- •Import controls - prohibitions, restrictions and licences
- •Export controls
- •Vat on exports and other export taxes
- •Classification of goods
- •The importance of classifying your goods
- •Unit II. Taking On China
- •China Restarts Rare Earth Shipments to Japan
- •What Development Round?
- •Tricky Tariff Customs Tax Bills
- •Unit III. Duty Free Tax Exemptions on Returned Goods
- •7 Rules for Customs Duty Savings for Items on Return to Canada
- •Tariff Duty Refunds
- •How to Reduce Customs Tariff Duties and Taxes
- •Unit IV. Export Procedures
- •Export Boom Helps Farms, but Not American Factories
- •Unit V. What Determines a Car Shipping Rate?
- •Solar Panel Tariff May Further Strain u.S.-China Trade
- •The Price of Gold and the Gold Customs
- •Unit VI. Zambia: zra to launch e-Customs payment system
- •Payment of an annuity to a non-resident
- •Unit VII. Do the unidroit Principles of International Commercial Contracts form a new lex mercatoria?
- •Unit VIII. New customs declaration rules for Customs Union corporations in 2011
- •Let’s Stick Together: Pros and Cons of the Tripartite Customs Union in the cis
- •Customs union creates new rules, new problems
- •Zambia: comesa making progress towards Customs Union launch
- •Unit IX. An Airport Program That Makes Traveling (Gasp!) Easier
- •E.U., Kiev and Moscow Search for Friendly Ties
- •Russia and 2 Neighbors Form Economic Union
- •Unit X. The New Computerised Transit System (ncts)
- •Sap Introduces New Stand-Alone Application to Help Companies Rapidly Comply With European eCustoms Procedures
- •Unit X. Customs Broker
- •Translating articles
- •Таможня
- •Таможенная политика
- •Таможенно-тарифное регулирование
- •Таможенное декларирование
- •Таможенные тарифы
- •Таможня и экспорт
- •Доводы «за» национальный протекционизм
- •Таможенные платежи
- •Таможенные пошлины (I)
- •Таможенные пошлины (II)
- •Ставки таможенных пошлин
- •Виды таможенных пошлин
- •2. По способу взимания:
- •Влияние таможенных пошлин на торговлю
- •Импорт прижали
- •Союз, да не тот
- •Электронная таможня
- •Электронная таможня в беларуси
- •Концепция проекта "электронная таможня" на 2011-2015 гг. В беларуси
- •Преимущества электронного декларирования
- •Таможенный брокер
- •Российская таможня в условиях построения информационного общества
II. Give synonyms for the words in bold.
III. Match the words in column a with the appropriate words in column b.
A |
B |
1)to handle |
a)items |
2)hazardous |
b) with standards |
3)to challenge |
c)operations |
4)to reconcile |
d) suspension |
5)under duty |
e)assistance |
6)to monitor |
f)national concern |
7)to offer |
k)export |
8)to deal with |
l) paper-based customs procedures |
9)to replace |
m)security |
10)to enhance |
n)movements of goods |
IV. Use the collocations in the assignment above and make short but extensive slogans advertising e-Customs.
V. Are the following statements true or false? Provide the necessary information for them.
The European Union is the largest Customs union in the world, with a market of some 50 million citizens and nearly 10% of world imports.
The purpose of e-Customs is to guard against smuggling, fraud, environmental contamination and counterfeiting.
The European e-Customs protect endangered species and goods only.
E-Customs means using digital systems to perform several functions.
E-Customs operations in Europe are challenging.
Many EU member states have not used electronic declarations yet.
There are pressures towards e-Customs from the EU itself.
EMCS is a computerized system for monitoring the area’s cultural heritage, and intellectual capital rights.
The EMCS asset enables tax and customs administrations to process excise declarations electronically.
There are some examples of e-Customs systems.
VI. Act out a dialogue between the ibm specialist and a Customs officer on the topic of e-Customs. Use the vocabulary and information from the article. Text b. Customs automation system
I. Read the text and translate all the marked words and phrases.
Prior to the introduction of an automated system, trade-related documents were manually processed by Customs officers. Given the constraints faced by Customs because of the increasing volume of international trade and limited number of officers, Customs implemented Electronic Data Interchange (EDI) to control all Customs commercial operations by introducing computer clearance system for exports in 1998. The system has been expanded to cover imports and fully implemented at seaports and airports nationwide in 2000.
1. Key Application Areas
Customs uses ICT to support its administration and business needs in two major areas: service delivery to importers and exporters; and office automation. The automation of Customs service delivery to importers/exporters and related operators includes the following main application areas: goods declaration processing; cargo clearance processing; revenue collection; tax and duty drawback; collection of trade statistics; and risk management profiles.
An office automation system, on the other hand, is designed to increase the productivity of Customs administration by supporting the coordinating and communicating activities of Customs offices. The main application areas of office automation system include, for example, the Legislation System, the Finance System (GFMIS) and the Human Resources System.
2. e-Customs
In recent years, Customs shifted its focus from EDI to an open system philosophy that would enable it to electronically exchange information by different means with all of its clients (commercial and non-commercial), partners (other government departments/agencies, both national and international) and employees. This project required the redesign of all existing client server applications to shift the existing service delivery to a Web based application, applying ebXML (electronic business using eXtensible Markup Language) as a standard message.
To build on earlier success, Customs implemented a new generation of Customs computer automation system known as “e-Customs”. e-Customs utilizes Internet services, and is consistent with the standards and guidelines expressed in the Revised Kyoto Convention (RKC). The principal Customs process and procedures redesigned as part of the e-Customs system included various main application areas, like cargo control, goods declaration processing, and revenue accounting. Furthermore, the new Customs computer automation system was also integrated with the systems of other government agencies and clients, including transport operators, banks, free zone and warehouse operators. The new system is able to handle various types of Customs services and clients, provide high security, high availability and quick response times. Apart from integration at the national level, there is also a project under the framework of ASEAN Strategic Plan for Customs Development (SPCD) to integrate automation systems among ASEAN members. Ultimately, a “Single Window” system will make the regulatory process seamless for both import and export both at the national and regional levels.
The “e-Customs” was implemented on 1 January 2007, comprising of e-Import, e-Export, e-Manifest, e-Payment, and e-Warehouse. It provides clients such as exporters, importers, Customs brokers and shipping companies with a paperless environment and a one stop service. Clients no longer submit hard copies of the Customs declaration as well as the air waybill, bill of lading, invoice, packing list and other supporting documents with some exceptional cases such as licenses with other government agencies. Under the EDI scheme, several steps such as verification of classification and valuation were processed by Customs officers; however e-Customs eliminates any intervention of Customs officers, that is, all the procedures from submission of Customs declaration to decision of screening under selectivity are processed automatically.
3. e-Import Procedures
Goods imported are subject to Customs control until released into “home consumption” or otherwise treated. The Customs procedures for clearance of imports whether arriving by land, air, or sea are similar with some slight differences in specific areas. Customs uses computer technology to carry out its import processing. By using a system called e-Import, Customs brokers and importers create Customs Declarations in their offices direct from commercial invoices. The minimum amount of documentation required for Customs clearance comprises :
• An Import Declaration
• An airway bill or bill of lading
• An invoice
• A packing list
• Other documents as required e.g. certificates of origin, licenses or permits for restricted goods
Under the e-Import system, there is no need for relevant parties to submit paper documents as all data is transmitted electronically from an importer computer system to a Customs computer system via either VAN or the Internet. Prior to the arrival of cargo or upon the arrival of cargo, a shipping company/agent forwards a ship arrival report, manifest and container list to the Customs’ computer system. The Customs computer system then validates the data and reports any error for immediate online correction. If there is no error, the ship arrival report number is automatically generated by the system and the response message is forwarded to the shipping company/agent. When the cargo arrives at the port or place of entry, an importer or a Customs broker forwards an Import Declaration to the Customs computer system. Again, the Customs computer system validates the given data and issues a Declaration and Payment Numbers within a minute in conjunction with the electronic fund transfer payment system or e-payment.
After that the importer contacts a warehouse owner for the release of goods. At this stage, cargo data is screened against predetermined selectivity criteria in order to indicate whether the declaration is under a Red Line (requiring thorough physical checking) or a Green Line (permission of release). Green Line Declaration is cleared within a minute. Then, the cargo status is electronically forwarded to both the Port Authority and the importer/Customs broker. In cases where the cargo status is categorized as the Green Line, the cargo is released from the warehouse or container yard. However, in cases where the predetermined selectivity criteria indicates that the cargo is subject to the Red Line, the Port Authority removes the cargo container for physical inspection by Customs before the release of the cargo.
4. e-Export
For the clearance of exports, the export documentation comprises :
• An Export Declaration
• An invoice
• A packing List
• An export license/permit (if applicable)
• Other relevant documents (if applicable)
Similar to the e-Import system, once the export declaration data has been entered into the Customs computer system it will be subjected to automatic processing, for example, such as data validation, data matching, release status, etc. and the cargo is released.
5. e-Export Procedures
The export procedures start when an exporter/broker transmits an Export Declaration using eb-XML via the VAN or the Internet to the Customs computer system. As soon as the Customs computer system receives the Export Declaration data, such data is preliminary validated. In cases where the validated data contains no error, the Goods Declaration number is generated in conjunction with the electronic fund transfer payment system (if export taxes and duties are applicable.). The response message, then, is transmitted to the exporter/broker.
After that, a freight forwarder loads cargo into containers and forwards a cargo control report to the Customs computer system. The Customs system validates the data, and reports any error for immediate online correction. If no error is found, the cargo control report number is automatically generated by the system and the response message is forwarded to the freight forwarder. The freight forwarder then prints out the cargo control report with its number and removes the cargo to the port of exit. At this stage, cargo data is screened against predetermined selectivity criteria in order to indicate whether the declaration is a Red Line (requiring thorough physical checking) or a Green Line. The Green Line Declaration is cleared within a minute while the Red Line cargo is removed for physical inspection.
To conclude, the electronic customs initiative, as set out in the Electronic Customs Decision, aims to establish secure, interoperable electronic customs systems for the exchange of data between Member States and traders to:
Facilitate import and export procedures;
Reduce compliance and administrative costs;
Improve clearance times;
Coordinate the approach to the control of goods and application of the legislation;
Ensure proper collection of Community duties and charges;
Enable the seamless flow of data between the parties involved and allow re-use of data.