Customs Procedure Codes Are Bound To Be Changed

Customs Role In The International Trade

Planning for any international movement must take into account, at the very earliest moment, the arrangements for dealing with customs activities, whether in this country, or overseas.

The Customs' role embodies that of statistician, policeman and tax collector all in the one function, and therefore plans must be made in advance to ensure that the correct information is available on the documents, the correct laws are complied with, and, finally, that funds are available to pay any taxes due.

Text D

Traditionally, goods being imported or exported have been cleared at the port of departure or arrival. This seems bound to change as Customs are already actively encouraging shippers to arrange clearance inland at their own premises.

Plans announced also include the greater use of customs warehousing to delay the payment of duty and VAT until the very last moment, thereby improving cashflow and business planning. Customs procedure codes and the rules which govern them also seem certain to be relaxed, and made more flexible.

Unit 9. Customs Rules Violation

9.1. Pre-Text Assignments.

9.1.1. Read the following words and their translation. Memorize them:

smuggling – контрабанда transparency – прозрачность

make use of – использовать interception – перехват

priority – приоритетный, важный guise – обертка

freight – груз unlawful – незаконный

tolling – дорожный сбор detour – обходной

obligation – обязательство violation – нарушение

9.1.2. Check up the meaning of the following verbs:

determine guard resort readdress penetrate combat reload evade
NB! Verbs with prefix re- sometimes have a meaning of "doing it again".

9.2. Read the text and translate it using the dictionary.

Text A

Under conditions of development of the market economy and rapid growth of foreign economic relations of the state, matters of an uncompromising fight against smuggling had already come beyond limits of criminal and administrative categories being one of the priority tasks for guarding economic interests of Russia.

This fight is waged by the Customs Service in cooperation with the colleagues from other law-enforcement agencies.

We may state the fact that criminals specializing in illegal foreign economic operations have lately been changing methods of their activity. First of all, they try to make use of opportunities of illegal transit transportations, execute unlawful operations with customer-supplied raw materials (so-called "tolling") and evade taxes. Criminals are widely practicing reloading, readdressing and simply physical interception of freights. As a result, a part of excisable goods that are transported by transit is "sunk" at Russian territory and doesn't reach customs houses of destination. The use of such a way of tax evasion as import of goods in the guise of a property liable to an obligation of returning it back (exhibitions, completing articles, etc.) is becoming wider.

To prevent smuggling modern methods and techniques have been developed that help customs officers examine the inside of the luggage and cargo. TV-cameras and monitors are installed everywhere at the customs house. They are able to detect everything, even if it has been concealed in the very secret corner. Customs men know from experience the exact places of concealment of goods. It may be a double bottom or cover of a suitcase, a hollowed book, an inside pocket, a tooth-paste tube, a stick: even toys and dolls can be used for that.

Fight against smuggling of stolen or illegally acquired cars, counteraction to smuggling of cultural values, illegal traffic of narcotics and "sinking" of goods – these are the main issues for Customs Service activity.

9.2.1. Give the English equivalents of the following collocations:

широко практикуется, изменять виды деятельности, культурные ценности, нелегальный провоз наркотических средств, достичь таможенного пункта, жить в условиях прозрачности границ, прибегать (к чему-либо), средства борьбы.

Дата добавления: 2014-12-27