- •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
21St century customs: a new dynamic role
10. The role of Customs is to control the movement of goods and thereby secure the state’s interests and safeguard revenue collection. The key aims have been to ensure compliance with state policies and laws applicable to the cross-border movement of goods, to combat smuggling, and to secure borders, whilst ensuring the facilitation of legitimate trade.
11. Although much of this role will remain the same, the responsibilities in relation to the international movement of goods have broadened, and will continue to broaden, from the traditional role of collecting duties and taxes on international trade in support of the fiscus, to include executing controls and other activities that serve a wider set of government objectives. The rationale for Customs performing an extended role derives from the following: the fact that goods crossing the border are subject to Customs supervision; the in-depth specialist skills that Customs have that are required to perform these roles; and from the general understanding and know-how of Customs with respect to international trade, supply chains and traders. Furthermore, Customs administrations not only administer trade but also possess the unique know-how and positioning to manage crises associated with the cross-border movement of goods.
12. The common globally accepted mission of Customs is to develop and implement an integrated set of policies and procedures that ensure increased safety and security, as well as effective trade facilitation and revenue collection. This is achieved through efficient and effective use of tools and information in dealing with the international movement of goods, conveyances and people connected with the goods.
13. The objectives that underpin the mission are:
(a) Promoting certainty, predictability and security of the international movement of goods and people accompanying goods by establishing clear and precise standards;
(b) Eliminating duplication and delays in international supply chains such as multiple reporting requirements and inspections;
(c) Supporting the international trading system by creating level playing fields for business at global, regional and national levels;
(d) Strengthening cooperation between Customs administrations as well as between Customs and business and Customs and other government agencies by creating meaningful and beneficial partnerships; and
(e) Providing Customs administrations with the capacity to promote regulatory compliance in a manner that facilitates legitimate trade.
Globalization and the other strategic drivers necessitate a new approach to managing the movement of goods through international trade supply chains and across borders. This requires the development of a New Strategic Direction for Customs. The building blocks for the New Strategic Direction are:
(a) Globally networked Customs: The new challenges of the 21st Century demand a new concept of Customs-to-Customs cooperation. There is a need for closer real-time collaboration between Customs administrations and between Customs and business in facilitating legitimate trade and undertaking Customs controls. The new requirement is to create, in partnership between the various stakeholders of the public and the private sectors, a global Customs network in support of the international trading system. The vision of this network implies the creation of an international “e-Customs” network that will ensure seamless, real-time and paperless flows of information and connectivity. Mutual recognition is an important enabler. This includes mutual recognition of Customs controls and Authorized Economic Operator (AEO) programmes. The concept of networked Customs is critical for the 21st Century model of managing seamless end-to-end international supply chains. End-to-end supply chain management enables risks to be assessed in more depth and managed earlier where necessary, it reduces the need to intervene with goods in the choke point of the port of arrival, and it allows for the tracking and tracing of goods throughout supply chains. The basic operation relies on secure, real-time exchange of information between business and Customs and between the Customs administrations in a supply chain starting with the export administration. This will require:
(i) Internationally standardized data requirements for export, transit and import and the implementation of the WCO Unique Consignment Reference number as part of a Cross-Border Data Reference Model;
(ii) Interconnected systems and aligned Customs databases to enable the electronic exchange of data between Customs administrations as early as possible in the international movement of goods;
(iii) Mutual recognition and coordination protocols between exporting, transit and importing administrations to eliminate unnecessary duplication of controls in international supply chains;
(iv) Standards to enable the development of a system of mutual recognition for AEOs; and
(v) A set of rules governing the exchange of information between Customs administrations, including rules on data protection.
Intelligence-driven risk management: The expanding responsibilities and opportunities facing Customs administrations require a more sophisticated understanding of the risk continuum. It is well understood that scarce resources need to be targeted to the higher end of the risk continuum. The challenges facing Customs administrations are two-fold: how best to apply the rapidly expanding body of knowledge of risk management to identity and mitigate risk at the operational level, and how to apply this knowledge of risk management beyond the operational level and in the management of Customs administrations. The key to this will be the building of feedback learning loops that will allow Customs administrations to integrate risk-related activities and to learn from past decisions to enable them to build an organization that is forward-looking, with more sophisticated predictive capacity, rather than being merely responsive.
(d) Customs-Trade partnership: Customs in the 21st Century should enter into strategic pacts with trusted economic operators. Customs needs to understand the concerns of business, while business needs to know the requirements of Customs. Most importantly, there is a need to translate this relationship into a partnership that results in mutually beneficial outcomes.
(e) Implementation of modern working methods, procedures and techniques: Demands regarding the rapid movement of goods, combined with complex regulatory requirements, require modern innovative approaches. These include audit-based controls undertaken away from the border, moving from transaction-based controls alone to using systems-based controls where the level of risk allows, as well as moving away from paper-based systems. There is also a need to review existing procedures on the basis of international conventions (including the WCO Revised Kyoto Convention) and international best practice.
(f) Enabling technology and tools: Customs must take advantage of new and emerging technologies to enhance, amongst others, processing, risk management, intelligence and non-intrusive detection.
Enabling powers: In order to address these challenges, Customs administrations require appropriate legislative provisions that strengthen enforcement powers, the provision of advance information and the sharing of information domestically and internationally. These powers are necessary, in particular, in order to combat organized crime more effectively. More needs to be done to increase the safety of Customs officers.
(h) A professional, knowledge-based service culture: The future orientation of Customs requires moving towards a knowledge-based and customer-orientated model. Staff competencies need to support timely customer-focused processes and services that minimize the administrative burden on legitimate trade. Training and organizational culture should support high levels of integrity, demonstrating consistency, transparency, honesty and fairness. Effective change management and leadership skills also need to be developed.
(i) Capacity building: Customs administrations need to ensure that they have the capacity and skills across all dimensions of the operating model to perform all Customs functions most efficiently and effectively. It also goes without saying that the concept of “Networked Customs” relies on professional and competent Customs administrations, and that intensified and focused capacity building efforts are required to achieve this objective. The Columbus Programme of the WCO is an ambitious international effort to build Customs capacity. Some of the challenges that need to be addressed include how to manage scarce resources to deliver sustainable capacity building, how to promote effective performance criteria, monitoring and follow-up, how to avoid duplication of efforts and how to manage impediments in the recipient country. Leadership from both developed and developing-country Customs administrations as well as a true partnership are critical to ensure sustainable capacity building.
(j) Integrity: The fight against corruption remains an important task that should be undertaken over the years to come. The WCO Arusha Declaration will remain the reference document for all Customs administrations. All the efforts of the Columbus Programme could be undermined and even eliminated without integrity.
II. Match the words in column A with their synonyms in column B.
A |
B |
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1) contradictory |
a) actualise |
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2) embody |
b) advantage |
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3) leverage |
c) boundless |
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4) enhance |
d) deduce |
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5) facilitate |
e) confounding |
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6) immense |
f) forged |
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7) evolve |
k) impair |
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8) counterfeit |
l) aid |
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9) derive |
m) advance |
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10) undermine |
n) boost |
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11) impediment |
o) clash |
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12) combat |
p) impertinent |
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13) intrusive |
q) hindrance |
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