Working on the text. Criminalsuse different types of violations of customs regulations

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CUSTOMS VIOLATIONS

UNIT 14

Criminals use different types of violations of customs regulations. The most common of them are aimed at tax evasion as well as evasion from licensing and certification from the authorities.

(1) False declaration – is an infringement, when goods are not declared or are declared under the wrong commodity description. When imported goods are subject to a high rate of taxation, various schemes are used by criminals, for example:

- some categories of goods may be declared as their parts because the rates of tariffs for parts are lower than for ready-made goods;

- some goods may be declared under the wrong description when goods with similar functions and similar classification code attract lower rates of duty;

- one type of commodity may be claimed for another when due to complex chemical composition, it cannot be defined during visual examination and only laboratory tests can reveal falsification (wood, metal, chemicals, etc.).

To prevent such violations customs officers check the supporting cargo documents, screen the goods, make tests at customs laboratories.

(2) Pseudo re-export. According to the Customs Code, re-export is a customs procedure which implies that goods are imported into the customs territory of the Russian Federation to be re-exported not later than 6 months since the date when cargo declaration was accepted for inward customs clearance. The merchandise is exempt from import duties and other economic regulatory measures. In case of violation, foreign goods are imported free from duty and sold on the customs territory of the country but the documents are cleared under re-export procedure without actual export of goods across the frontiers.

To protect the revenue and to guarantee the payment Customs authorities require that, placing his goods under re-export procedure, the trader must transfer to the deposit account of the Customs the amount of duty to be paid when importing goods for Home Use. The whole sum remains there till the goods are cleared and factually exported from the customs territory. Then the trader can get a refund.

Other customs violations include: undervaluation, counterfeiting, clearance of goods with forged supporting documents, violation of currency regulations during purchase-and-sale transactions, etc.

Ex. 1 Read ant translate the text.

Ex. 2 Put the words into the correct column:

privile g e, tar g et, dama g e, le g islation, le g al, car g o, technolo g y, g uilty, re g ister, stora g e, dru g s, infrin g ement, fi g ure, bud g et, g eneral, envisa g e

[ g ]	[ dз ]

Ex. 3 Find in the text the English equivalents of the following:

таможенное правонарушение, уклонение от уплаты налогов, недостоверное декларирование, наименование товара, ставка пошлины, запасные части, готовые изделия, сложный химический состав, зрительный осмотр, сопроводительные документы, занижение стоимости, сделка купли-продажи

Ex. 4 Look through the text and find synonyms to the following words:

a) goods e) usual

b) crime f) analysis

c) rules g) name

d) real h) quantity

Ex. 5 Insert prepositions and translate:

1) the actions are aimed _____ tax evasion

2) goods are subject _____ a high rate of tariff

3) various schemes are used _____ criminals

4) to declare goods _____ their parts

5) the falsification was revealed _____ visual examination

6) one type of commodity may be claimed _____ another

7) not later than 6 months _____ the arrival date

8) the merchandise is exempt _____ import duties

9) the money remain on the bank account _____ the actual exportation

Ex. 6 Find words in the text corresponding to the following definitions:

- someone who is involved in illegal activities or has been proved guilty of a crime

c _ _ _ _ _ _ _

- an action that breaks a law, agreement, principle, etc.

v _ _ _ _ _ _ _ _

- a clever plan, especially to do something that is bad or illegal

s _ _ _ _ _

- an official organization that has the power to make decisions, and has particular

responsibilities

a _ _ _ _ _ _ _ _

- a special room or building where different tests are made

l _ _ _ _ _ _ _ _ _

- an amount of money that is paid into a bank account

d _ _ _ _ _ _

Ex. 7 Complete the sentences:

1. Criminals break customs regulations to …

2. The most common customs violations include: …

3. When imported goods are subject to a high rate of taxation …

4. To prevent violations and to protect the revenue customs officials …

Ex. 8 Translate the words from Russian into English:

According to the Administrative Code movement of (товаров) across (таможенные границы) of the Russian Federation without (оформление и контроль), or by submitting (в таможенные органы) (поддельные документы) or documents (полученные незаконным путем) or (недействительные) documents as well as (недостоверное декларирование) shall entail a fine in the (количество) of ½ to 3 times the value of commodities which are the subject of (административное правонарушение) with or without (конфискация товара или транспортного средства).

Ex. 9 Read the text and answer the questions:

1) What customs violation is described in the text?

2) What is the object of smuggling?

3) How are smuggled goods transported across the border?

4) What tools do border guards use to stem the violation?

5) What measures can help to solve the problem?

Shots are fired almost every night on the Nemunas River, creating a natural frontier separating the European Union from Russia. It is the front line of Lithuania’s fight to stem a multi-million-dollar trade in cigarettes smuggled in from the western Russian exclave of Kaliningrad.

Armed with helicopters, automatic weapons and night-vision scopes, Lithuanian border guards try to find an invisible army of smugglers who use high speed boats to push their wares across. Counterfeit cigarettes are typically floated by swimmers wearing black diving suits and dragging caravans of waterproof crates. Their accomplices are waiting on the opposite banks with trucks to take the load to secret warehouses in small villages. From there, they are distributed nationwide.

Border guards have detained dozens of smugglers who are willing to risk their lives. To the Lithuanian and Russian gangs, it’s worth the risk because huge money is at stake. Lithuania loses millions of euros every year because according to the survey every third smoked cigarette came into the country illegally.

The smugglers are wily and work hand-in-glove to avoid capture. Border guards cannot build a wall in the middle of the river but with more time, technology and money they can seize more contraband.

Ex. 10 Render the newspaper article.

U.S. Hit by Russian Pirate Sales

Sales of pirated films, software and books in Russia cost U.S. copyright holders billions of dollars. Only China surpassed Russia in piracy.

Increasing the penalty for counterfeiters and using special labels to make pirated merchandise easier to recognize are among the suggestions put forward by the lawmakers.

Deputy Prosecutor General called for a crackdown on manufacturers and retailers of counterfeit merchandise, as on those who provide floor spaces, equipment or other support for pirates.

Unauthorized copies of the latest Hollywood hits as well as pirated business software are easy to find throughout the country and it results in the large losses for copyright holders.

Counterfeit goods account for 35 to 90 percent of turnover in certain market segments, but the most troubling are food and medicine.

Ex. 11 Get ready to speak on the topic.

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