Студопедия

КАТЕГОРИИ:


Архитектура-(3434)Астрономия-(809)Биология-(7483)Биотехнологии-(1457)Военное дело-(14632)Высокие технологии-(1363)География-(913)Геология-(1438)Государство-(451)Демография-(1065)Дом-(47672)Журналистика и СМИ-(912)Изобретательство-(14524)Иностранные языки-(4268)Информатика-(17799)Искусство-(1338)История-(13644)Компьютеры-(11121)Косметика-(55)Кулинария-(373)Культура-(8427)Лингвистика-(374)Литература-(1642)Маркетинг-(23702)Математика-(16968)Машиностроение-(1700)Медицина-(12668)Менеджмент-(24684)Механика-(15423)Науковедение-(506)Образование-(11852)Охрана труда-(3308)Педагогика-(5571)Полиграфия-(1312)Политика-(7869)Право-(5454)Приборостроение-(1369)Программирование-(2801)Производство-(97182)Промышленность-(8706)Психология-(18388)Религия-(3217)Связь-(10668)Сельское хозяйство-(299)Социология-(6455)Спорт-(42831)Строительство-(4793)Торговля-(5050)Транспорт-(2929)Туризм-(1568)Физика-(3942)Философия-(17015)Финансы-(26596)Химия-(22929)Экология-(12095)Экономика-(9961)Электроника-(8441)Электротехника-(4623)Энергетика-(12629)Юриспруденция-(1492)Ядерная техника-(1748)

Exercise 16 Read the text about kinds of duties




Exercise 15 Match the payment methods (1-6) with the definitions (a-f).

B) Answer the following questions.

1. What set of rules is used for transporting the goods on the territory of Ukraine, Russia and Belorussia? 2. What information does the consignment note provide? 3. Does the consignment note give its holder rights of ownership of the goods? 4. What types of consignment notes are mentioned? What does the choice of consignment note depend on? 5. What document certifies the origin of the goods and which body issues it? 6. In which cases can the certificate of origin be of great importance?

c) Study the CIM/SMGS consignment (appendix on pages 191-192)

1 advance payment 2 cash on delivery 3 open account

4 documents against payment 5 documentary credit 6 bank guarantee

a Customer pays immediately on receiving the goods. This service is usually provided by the post office. b Used to cover financial risk in international transaction e.g. if a buyer does not pay. c The exporter supplies the goods and the importer/customer pays for them at an agreed date in the future. d Involves the buyer’s and the seller’s bank. It is a promise made by the opening bank* that payment will be made on receiving documents that comply with the terms agreed. d Also called cash against documents (CAD). It means that the exporter has full control over the document until payment has been made by the importer.
f Customer/importer has to pay for the goods before they are shipped.

* opening bank – банк, що видає акредитив

(1-f, 2-a, 3-c, 4-e, 5-d, 6-b)

 

There exists export duty, import duty (including protective and preferential) and excise duty. Protective duty is imposed to prevent home producers from losing business because of cheaper foreign imports. Preferential duty is a lower rate of duty imposed on countries with whom there is a trade agreement. Excise duty is aimed at raising money for the government and is imposed on certain home-produced products such as luxury goods, cigarettes, oil and alcohol.



Import-export rates are supposed to fulfil four functions:

- to protect home producers from foreign competition in order to increase their own competitiveness in the domestic market;

- to limit exporting products in which there is a shortage in this country;

- to supply local consumers with products which are not produced in this country or produced insufficiently;

- to provide the state budget with additional financial resources.

 

The following documents should be presented to the Customs or be enclosed with the accounts when goods are declared:

- Customs declaration

- Bill of lading, freight document, notice or arrival or similar documents issued in connection with buying or selling the goods

- documents of origin when customs clearance of goods from certain countries under terms for preferential trade is claimed

- licences, permits, etc. for goods which are subject to import restrictions

- other documents requested by the Customs in order to determine the correct customs tariffs (duty rates), weight, quantity or value of the goods.

 





Дата добавления: 2014-12-23; Просмотров: 854; Нарушение авторских прав?;


Нам важно ваше мнение! Был ли полезен опубликованный материал? Да | Нет



ПОИСК ПО САЙТУ:


Читайте также:
studopedia.su - Студопедия (2013 - 2022) год. Все материалы представленные на сайте исключительно с целью ознакомления читателями и не преследуют коммерческих целей или нарушение авторских прав! Последнее добавление
Генерация страницы за: 0.019 сек.