Laboratory procedures

Investigation

Smuggling information collection and statistics

Cargo and Passenger inspection

Appraisement

Classification

Duty collection

Text 1

CUSTOMS AREAS

UNIT 3

Task 1. Read and translate the text.

The customs areas include the following:

The assessment and collection of duties and taxes have always been one of the main functions of the customs service. In fact, collection of the revenue is the responsibility with which the customs usually started. Throughout its history the customs has supplied the federal budget with the revenue necessary for investment in the economy and in the country’s basic infrastructure, i.e. new schools, roads, hospitals.

Merchandise classification is the foundation on which duty collection occurs. All goods entering the country should be classified by use of the established numerical coding system. Most countries are now adopting the Harmonized System of Classification which, in case of uniform application, can help improve the classification of goods and prevent losses of duty collection.

Cargo shipments entering the country are to be supplied with the necessary documents, for example, commercial invoices, certificates of quality, certificates of origin and others. The cargo declaration is a basis for goods valuation and assessment of duty. Undervaluation can result in underpayment of duties.

Effective passenger and baggage control is necessary to collect proper duty and to prevent smuggling. Baggage is checked for concealment by X - ray or opening it. Cargo shipments are to be inspected for duty collection and anti-smuggling purposes. Various inspectional techniques and devices can help release merchandise quicker, with less damage and also result in increased seizures of prohibited items.

Collection and analysis of information on smuggling result in better understanding of smuggling trends and the modus operandi of individuals or organized crime gangs breaking customs laws.

Investigation of customs violations is performed to target the more sophisticated violators of customs laws and regulations. The full range of customs violations can be investigated: the smuggling of merchandise, narcotics, arms and ammunition as well as commercial fraud, currency violations and money laundering, internal corruption, infringement of trademark and intellectual property rights (IPR) etc.

Laboratory tests are performed in order to classify merchandise and collect the correct amount of duty. The new Harmonized System of classification is much more dependent on laboratory analyses than most prior classification systems because of complex chemical composition of most goods.

Дата добавления: 2015-03-31